NAC360.590. Taxpayer account security administrator: Responsibility for authorized user.  


Latest version.
  • A taxpayer account security administrator shall be deemed to have authorized and assumed responsibility for an authorized user accessing the account of the taxpayer and filing an electronic return on behalf of the taxpayer on the Department’s website.

     (Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)