Nevada Administrative Code
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
COLLECTION AND PAYMENT
Section 365.195 - Date for filing statement of certain fuel sold; date of receipt of payment
Universal Citation: NV Admin Code 365.195
Current through February 27, 2024
1. If the last day of a month occurs on a Saturday, Sunday or legal holiday, the statement required to be filed by a dealer pursuant to NRS 365.170 or a supplier pursuant to NRS 365.192 must be filed not later than the next business day after that Saturday, Sunday or legal holiday.
2. Except as otherwise provided in NAC 365.197, the payment by a dealer or supplier of a tax imposed pursuant to chapter 365 of NRS shall be deemed received:
(a) 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 the payment
properly addressed to the Department; or
(b) If delivered by a private postal service,
on the business day preceding the date of actual delivery.
Added to NAC by Dep't of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R142-04, 10-4-2004
NRS 365.110, 365.170, 365.192, 365.330
Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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