Saveway Super Service Stations, Inc. v. Cafferata

*403OPINION

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, however, was dishonored by the drawee bank, and final payment was not received until after the deadline.

In consequence of these alleged late…