NAC360.435. Sales and use taxes: Failure to file return or filing of incorrect, false or fraudulent return.

Any person who is required to file a return pursuant to chapter 372 or 374 of NRS and fails to do so within the time prescribed by specific statute, regulation or rule, or who files an incorrect, false or fraudulent return, must, upon written demand of the Director or the Director’s designee, file the return required or the corrected return, as appropriate, within 10 days after the written demand for the return or corrected return has been mailed to the person. The person shall pay any tax due on the basis of such a return when filing the return.

     (Added to NAC by Tax Comm’n by R032-03, eff. 10-30-2003)