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SAVEWAY SUPER SERV. STATIONS v. CAFFERATA

No. 18436.

760 P.2d 127 (1988)

SAVEWAY SUPER SERVICE STATIONS, INC., a Nevada corporation, Appellant, v. Patricia CAFFERATA, Treasurer of the State of Nevada, Respondent.

Supreme Court of Nevada.

August 25, 1988.

Attorney(s) appearing for the Case

Donald L. Wood, Las Vegas, for appellant.

Brian McKay, Atty. Gen., and Michael Dougherty, Deputy Atty. Gen., Carson City, for respondent.

OPINION

PER CURIAM:

Saveway Super Service Station, Inc. (Saveway) is a licensed dealer in motor vehicle fuels in Nevada and is subject to a state fuel tax. This case arises from two separate alleged delinquent tax payments made by Saveway. The alleged violations concern the tax payments for the months of December 1981 and January 1983. In each instance the tax payment was filed and payment, by check, was enclosed prior to the prescribed deadline. Each check...

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