Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically.
Nev. Rev. Stat. § 360B.300
in effectNotwithstanding 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: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360B.htmlFetched: 10/4/2026