NAC366.093. Electronic submission of tax return: Submission and approval of application.

     1. Before a special fuel supplier may submit a tax return pursuant to the provisions of NAC 366.090, the special fuel supplier shall submit to the Department an application for the electronic submission of the return required pursuant to the provisions of NRS 366.383 on a form prescribed by the Department.

     2. If the application submitted by a special fuel supplier pursuant to subsection 1 is accurate and complete, the Department will approve the application of the special fuel supplier for the electronic submission of the return required pursuant to the provisions of NRS 366.383.

     3. A special fuel supplier shall not file a return pursuant to the provisions of NAC 366.090 until the Department has approved the application submitted by the supplier pursuant to subsection 2.

     (Added to NAC by Dep’t of Motor Veh. by R142-04, eff. 10-4-2004)