Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter363B Business Tax |
IMPOSITION AND COLLECTION |
NAC363B.130. Registration of employer with Department; filing of returns and reports.
Latest version.
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1. An employer that fails to register with the Division pursuant to NRS 612.535 shall register with the Department for payment of the excise tax imposed by NRS 363B.110.
2. Each employer shall:
(a) File with the Department each quarterly return required by paragraph (a) of subsection 3 of NRS 363B.110, regardless of whether any tax is due from the employer for that quarter; and
(b) Provide to the Department, on such forms as the Department prescribes, any reports required by the Department for the administration or enforcement of this chapter or chapter 363B of NRS.
(Added to NAC by Tax Comm’n by R204-03, eff. 12-4-2003)