NAC366.108. Retention of fee for collecting tax prohibited under certain circumstances.

     1. If a special fuel supplier fails to submit a tax return pursuant to NRS 366.383, the special fuel supplier is not entitled to retain any fee for collecting the tax pursuant to NRS 366.390 if:

     (a) The tax return:

          (1) Became accessible to the Department pursuant to the provisions of NAC 366.090; or

          (2) Was mailed,

Ê after the last day of the month in which the return was required to be submitted to the Department; or

     (b) The tax for which the tax return was prepared was not included in the tax return or was filed after the last day of the month specified in paragraph (a).

     2. A person or entity who is not licensed as a special fuel supplier pursuant to NRS 366.240 shall not retain any of the tax collected for special fuel as authorized pursuant to NRS 366.390 for licensed suppliers.

     (Added to NAC by Dep’t of Motor Veh. by R106-01, eff. 12-17-2001; A by R142-04, 10-24-2004; R150-08, 12-17-2008)