Bing Construction Co. v. Nevada Department of Taxation

OPINION

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 for the First Judicial District in Carson City. On September 22, 1990, at 10:27 a.m., the district court clerk received the petition for judicial…