NRS 360B.300
Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically.

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.

Source: Section 360B.300 — Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically., https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec300.

360B.200
Establishment and maintenance of registration system for sellers 360B.210
Liability of certified service provider as agent of seller 360B.220
Responsibility and liability of person that provides and seller that uses certified automated system 360B.225
Certified automated system: Certification by Department 360B.230
Posting by Department of certain information on website or other Internet site 360B.240
Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State. 360B.250
Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances. 360B.255
Application of tax to shipment of tangible personal property that includes both taxable and exempt property. 360B.260
Direct pay permits: Use 360B.281
Purchases of direct mail. 360B.290
Contents of document given to purchaser indicating sales price of tangible personal property. 360B.300
Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically. 360B.310
Effective date of change in tax rate resulting from change in boundary of local government. 360B.320
Personally identifiable information: Notification of practices of State 360B.330
Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.

Last Updated

Feb. 5, 2021

§ 360B.300’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_360b.300

Original Source: Section 360B.300 — Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically., https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec300 (last accessed Feb. 5, 2021).