Nev. Rev. Stat. § 366.370 — Due date of tax; when payment by mail is deemed received

1.  Except as otherwise provided in this
chapter, the excise tax imposed by this chapter with respect to the use or sale
of special fuel during any calendar quarter is due on or before the last day of
the first month following the quarterly period to which it relates.
2.  If the due date falls on a Saturday,
Sunday or legal holiday, the next business day is the final due date.
3.  Payment shall be deemed received on the
date shown by the cancellation mark stamped by the United States Postal Service
or the postal service of any other country upon an envelope containing payment
properly addressed to the Department.
4.  A special fuel supplier shall pay the
tax imposed by this chapter at the time he or she files a tax return pursuant
to NRS 366.383 .
5.  A special fuel dealer or special fuel
manufacturer shall pay the tax imposed by this chapter at the time he or she
files a tax return pursuant to NRS 366.386 .