NAC365.183. Dealers and suppliers considered to be habitually delinquent.

     1. The Department will consider a dealer or supplier to be habitually delinquent for the purpose of NRS 365.290 if the dealer or supplier commits any of the following violations two or more times within 3 years:

     (a) The failure to file a monthly tax return during the period set forth in NRS 365.170 or 365.175, unless the Department finds that the failure was caused by circumstances beyond the control of the dealer or supplier, including, without limitation, an act of God or the hospitalization or death of an immediate family member of the person responsible for preparing the tax return of the dealer or supplier, and occurred notwithstanding the exercise of ordinary care;

     (b) The failure to submit to the Department any tax collected by the dealer or supplier pursuant to NRS 365.170 to 365.192, inclusive, during the period for the submission of the tax set forth in NRS 365.170 or 365.175; or

     (c) The failure to pay any penalties, interest or additional amounts imposed by the Department pursuant to NRS 360A.060, 360A.100, 360A.120, 360A.130, 360A.230 or 360A.240 within the time prescribed.

     2. As used in this section, “immediate family member” means a great-grandparent, grandparent, parent, brother, sister, daughter, son, spouse, grandchild or great-grandchild of the person responsible for filing the tax return for the dealer or supplier. The term also includes a person of whom the person responsible for filing the tax return is the legal guardian.

     (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R150-08, 12-17-2008)—(Substituted in revision for NAC 365.150)