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BING CONSTR. CO. OF NEVADA v. NEVADA DEPT. OF TAX.

No. 21866.

817 P.2d 710 (1991)

BING CONSTRUCTION COMPANY OF NEVADA, Appellant, v. NEVADA DEPARTMENT OF TAXATION, Respondent.

Supreme Court of Nevada.

September 30, 1991.

Attorney(s) appearing for the Case

Jerry Collier Lane, Las Vegas, for appellant.

Frankie Sue Del Papa, Atty. Gen. and Jeffrey R. Rodefer, Deputy, Carson City, for respondent.

OPINION

PER CURIAM:

This is an appeal from an order of the district court dismissing, on procedural grounds, appellant's petition for judicial review. On August 21, 1990, the Department of Taxation mailed to appellant a letter affirming the decision of its hearing officer. On August 23, 1990, appellant received that letter. On September 21, 1990, appellant sent from Las Vegas, by overnight Federal Express, his petition for Judicial Review to the court clerk...

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