Nev. Admin. Code § 372B.200 - Duties of Department: Identification, registration and notification of taxpayer; failure to register or notify does not excuse requirement to pay tax

1. The Department shall:

(a) Use the best information available to identify each taxpayer;

(b) Register each taxpayer; and

(c) Notify each taxpayer of the requirement to pay the excise tax on passenger transportation.

2. The failure of the Department to register or notify a taxpayer pursuant to subsection 1, or the failure of a taxpayer to be registered or receive notice of the requirement to pay the excise tax on passenger transportation, does not eliminate or excuse the requirement to pay the tax.

Notes

Nev. Admin. Code § 372B.200

Added to NAC by Tax Comm'n by R068-15, eff. 6/28/2016

NRS 360.090, 372B.110