NAC365.200. Return, report or statement filed without payment deemed delinquent; extension.

     1. Except as otherwise provided in subsection 2, if a dealer or supplier is required to file with the Department a return, report or statement pursuant to chapter 365 of NRS and the return, report or statement is not accompanied by the payment of any tax that the dealer or supplier is required to remit with the return, report or statement pursuant to that chapter, the return, report or statement shall be deemed delinquent and the dealer or supplier may not retain any fee for collecting the tax pursuant to NRS 365.330.

     2. The provisions of subsection 1 do not apply to a dealer or supplier who receives an extension of time to file a return, report or statement pursuant to NRS 365.135.

     (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002)