NAC369.014. Payment of excise tax; penalty and interest on late payment.

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A supplier who ships liquor into this State pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490 must pay to the Department the excise tax levied pursuant to NRS 369.330 on or before the 20th day of the month after the date that the liquor was shipped to a person in this State. If the supplier pays the excise tax on or before the 15th day of the month after the date that the liquor was shipped to a person in this State, the supplier may deduct 3 percent of the amount of the excise tax. The Department shall assess a penalty and interest on any late taxes pursuant to the provisions of NRS 360.417.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

                    
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