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Current as of January 01, 2021 | Updated by FindLaw Staff
Notwithstanding the provisions of any other specific statute:
1. If any sales or use tax is due and payable on:
(a) A Saturday, Sunday or legal holiday, the tax may be paid on the next succeeding business day; or
(b) A day on which a Federal Reserve bank is closed and, as a result of that closure, the taxpayer is not able to remit the tax electronically in accordance with the regulations adopted by the Department pursuant to NRS 360.092, the tax may be paid on the next succeeding day on which the Federal Reserve bank is open.
2. If any sales or use tax return is:
(a) Due on a Saturday, Sunday or legal holiday, the return may be filed on the next succeeding business day; or
(b) Required to be filed in conjunction with a remittance of the tax and paragraph (b) of subsection 1 applies to that remittance, the return may be filed on the same day as the tax may be paid in accordance with that paragraph.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 360B.300. Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically - last updated January 01, 2021 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-360b-300/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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