NRS360B.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.

      (Added to NRS by 2003, 2358; A 2005, 1778; 2011, 2752)