NAC366.098. Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return.

For the purposes of NRS 366.395:

     1. If an envelope containing a tax return is not stamped with a cancellation mark by the United States Postal Service or the postal service of any other country, the Department will consider the date of delivery to be the date on which it is received.

     2. If a tax return is hand-delivered or faxed to the Department before the close of business for the day, the date of delivery is the date on which it is received, or if it is received after closure, the following business day.

     3. If an amended tax return is received by the Department after the date on which the tax was due:

     (a) The taxpayer will not be required to pay a delinquent filing fee if the original tax return and payment of tax owed on the original tax return was timely received by the Department.

     (b) The taxpayer will be required to pay a delinquent filing fee if the original tax return indicated that:

          (1) The taxpayer owed no tax, and the amended tax return indicates that tax is owed;

          (2) The taxpayer did not purchase any special fuel, and the amended tax return indicates that the taxpayer did purchase special fuel; or

          (3) The taxpayer did not travel any miles in a vehicle using special fuel, and the amended tax return indicates that the taxpayer did travel in a vehicle using special fuel.

     4. If additional tax is owed as the result of an amended tax return, the taxpayer will be subject to penalties and interest on the amount of the additional tax.

     (Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)