NAC363B.180. Correction of errors in filed returns.


Latest version.
  • If an employer files a return pursuant to paragraph (a) of subsection 3 of NRS 363B.110 which contains any errors, the employer shall:

         1. File with the Department an amended or adjusted return which corrects those errors. Any corrections to:

         (a) The wages reported by the employer must be accompanied by an explanation of those corrections; and

         (b) Any health care deduction claimed by the employer must be supported by appropriate documentation and explained to the satisfaction of the Department.

         2. Remit to the Department any applicable amount due.

     (Added to NAC by Tax Comm’n by R204-03, eff. 12-4-2003)