Nev. Rev. Stat. § 366.395 — Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent

NRS  366.395    Payment of delinquent filing fee or penalty; interest; when
return, statement or payment is considered delinquent.
1.  Any special fuel user who fails to file
a tax return or pay any excise tax by the date due shall pay, in addition to
any tax that may be due, a delinquent filing fee of $50 or a penalty of 10
percent of the amount of tax owed, whichever is greater, plus interest on the
amount of any tax that may be due at a rate established by the Department in
accordance with the provisions of a cooperative agreement entered into pursuant
to NRS 366.175 , from the date the tax
was due until the date of payment.
2.  A tax return, statement or payment is
considered delinquent if it is not received by the Department on or before the
date the tax return, statement or payment is due, as prescribed by the
provisions of this chapter.
3.  A tax return, statement or 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 country upon an
envelope containing the tax return, statement or payment.