Nev. Admin. Code § 366.100 - Date when payment is deemed received

Except as otherwise provided in NAC 366.090, a payment by a special fuel user, special fuel supplier or special fuel dealer of the tax imposed by NRS 366.190 shall be deemed received:

1. If delivered by mail, 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; or

2. If delivered by a private postal service, on the business day preceding the date of actual delivery.

Notes

Nev. Admin. Code § 366.100

Added to NAC by Dep't of Motor Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; R142-04, 10-4-2004

NRS 366.110, 366.370