A. If the amount of any excise tax for any month is not paid to the State on or before the twenty fifth day of the next month, it becomes delinquent at the close of business on that day. A dealer or user may have up to fifteen (15) additional days to make the payment, if he makes application to the Nevada Tax Commission and the Nevada Tax Commission finds good cause for the extension.
B. The proceeds from any penalty levied for the delinquent payment of an excise tax must be allocated proportionately to the County Gas Tax Funds and the State Highway Fund. (Ord. 148, 1996: Ord. 60 Art. VI(B), 1976)