State Ex Rel. Nevada Tax Commission v. Saveway Super Service Stations, Inc.

OPINION

By the Court,

Mowbray, J.:

Respondent Saveway Super Service Stations, Inc., (Saveway) filed its June 1977 motor vehicle fuel tax return and remittance on July 27, 1977, two days late, in violation of NRS 365.170. Because of the delinquency, the Nevada Tax Commission denied to Saveway the two percent dealer deduction allowed by NRS 365.330, and also assessed interest against Saveway pursuant to NRS 365.340. Saveway sought judicial review of the Commission’s action, and the district court subsequently enjoined the Commission from disallowing the dealer deduction or assessing any penalty or…