Nev. Admin. Code § 365.200 - Return, report or statement filed without payment deemed delinquent; extension

Current through March 28, 2022

1. Except as otherwise provided in subsection 2, if a dealer or supplier is required to file with the Department a return, report or statement pursuant to chapter 365 of NRS and the return, report or statement is not accompanied by the payment of any tax that the dealer or supplier is required to remit with the return, report or statement pursuant to that chapter, the return, report or statement shall be deemed delinquent and the dealer or supplier may not retain any fee for collecting the tax pursuant to NRS 365.330.
2. The provisions of subsection 1 do not apply to a dealer or supplier who receives an extension of time to file a return, report or statement pursuant to NRS 365.135.

Notes

Nev. Admin. Code § 365.200
Added to NAC by Dep't of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002

NRS 365.110, 365.330

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.