Nev. Admin. Code § 372B.220 - Requirements for return

Current through October 13, 2021

1. A return filed pursuant to NAC 372B.215 must show:show:
(a) The total amount of the fares charged by the taxpayer for transportation services during the preceding reporting period;
(b) The amount of the taxes due from the taxpayer for the reporting period covered by the return; and
(c) Such other information as the Department deems necessary for the proper administration of the excise tax on passenger transportation.
2. For the purposes of this section, the total amount of the fares charged for transportation services includes, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare.

Notes

Nev. Admin. Code § 372B.220
Added to NAC by Tax Comm'n by R068-15, eff. 6-28-2016

NRS 360.090, 372B.110

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.