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.

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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.