§ 4.07.350. Due date of tax; when payment by mail is deemed received.

1. Except as otherwise provided in the supplemental fuel tax ordinance and NRS Chapter 366, the excise tax imposed by the supplemental fuel tax ordinance 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 on special fuel imposed by the supplemental fuel tax ordinance at the time he or she files his tax return pursuant to NRS 366.383.

5.

A special fuel dealer or special fuel manufacturer shall pay the tax on special fuel imposed by the supplemental fuel tax ordinance at the time he or she files a tax return pursuant to NRS 366.386.

(Ord. No. 4126, § 1, 9-3-2013)