NAC369.016. Submission of report for shipments of liquor; failure to comply.

     1. A supplier shall submit to the Department, with documentation, a report on a form prescribed by the Department that includes, without limitation, the:

     (a) Name and address of the person to whom the liquor was shipped;

     (b) Kind of liquor shipped in each order;

     (c) Quantity of liquor shipped in each order in gallons rounded to the nearest one-hundredth;

     (d) Percentage of alcohol by volume; and

     (e) Date of shipping.

     2. A supplier shall submit the report set forth in subsection 1 on:

     (a) The date that the supplier pays the excise tax pursuant to NAC 369.014; or

     (b) The 20th day of each month in which the supplier does not ship any liquor.

     3. Failure to file the report set forth in this section is grounds for suspension of the certificate of compliance of the supplier issued pursuant to NRS 369.430.

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