Nev. Admin. Code § 365.197 - Electronic submission of statement of certain fuel sold: General requirements; receipt
1. Except as
otherwise provided in NAC 365.198, a supplier shall electronically submit to
the Department the statement required pursuant to the provisions of
NRS
365.175:
(a)
On or before July 1, 2006, if the supplier:
(1) Receives 1,000,000 gallons or more of
motor vehicle fuel for which taxes must be paid pursuant to subsection 2 of
NRS
365.175 during a monthly period; or
(2) Receives 5,000,000 gallons or more of any
type of motor vehicle fuel during a monthly period.
(b) On or before January 1, 2007, if the
supplier has not electronically submitted the form pursuant to paragraph (a)
and the supplier:
(1) Receives 100,000 gallons
or more but less than 1,000,000 gallons of motor vehicle fuel for which taxes
must be paid pursuant to subsection 2 of
NRS
365.175 during a monthly period; or
(2) Receives 1,000,000 gallons or more but
less than 5,000,000 gallons of any type of motor vehicle fuel during a monthly
period.
(c) On or before
January 1, 2008, if the supplier has not electronically submitted the form
pursuant to paragraph (a) or (b).
2. The statement required pursuant to
subsection 1 must be:
(a) Submitted in a
format prescribed by the Department; and
(b) Accompanied by the payment of any tax
that the supplier is required to remit with the statement.
3. The payment of any tax that the supplier
is required to remit with the statement must be made using an electronic
transfer of money.
4. A statement
filed pursuant to subsection 1 shall be deemed received by the Department
after:
(a) The statement is accessible to the
Department; and
(b) The Department
has received the payment of any tax that the supplier was required to remit
with the statement.
Notes
NRS 365.110, 365.175, 365.335
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