NAC365.197. Electronic submission of statement of certain fuel sold: General requirements; receipt.

     1. Except as otherwise provided in NAC 365.198, a supplier shall electronically submit to the Department the statement required pursuant to the provisions of NRS 365.175:

     (a) On or before July 1, 2006, if the supplier:

          (1) Receives 1,000,000 gallons or more of motor vehicle fuel for which taxes must be paid pursuant to subsection 2 of NRS 365.175 during a monthly period; or

          (2) Receives 5,000,000 gallons or more of any type of motor vehicle fuel during a monthly period.

     (b) On or before January 1, 2007, if the supplier has not electronically submitted the form pursuant to paragraph (a) and the supplier:

          (1) Receives 100,000 gallons or more but less than 1,000,000 gallons of motor vehicle fuel for which taxes must be paid pursuant to subsection 2 of NRS 365.175 during a monthly period; or

          (2) Receives 1,000,000 gallons or more but less than 5,000,000 gallons of any type of motor vehicle fuel during a monthly period.

     (c) On or before January 1, 2008, if the supplier has not electronically submitted the form pursuant to paragraph (a) or (b).

     2. The statement required pursuant to subsection 1 must be:

     (a) Submitted in a format prescribed by the Department; and

     (b) Accompanied by the payment of any tax that the supplier is required to remit with the statement.

     3. The payment of any tax that the supplier is required to remit with the statement must be made using an electronic transfer of money.

     4. A statement filed pursuant to subsection 1 shall be deemed received by the Department after:

     (a) The statement is accessible to the Department; and

     (b) The Department has received the payment of any tax that the supplier was required to remit with the statement.

     (Added to NAC by Dep’t of Motor Veh. by R142-04, eff. 10-4-2004; A by R008-06, 5-4-2006)