NAC370.160. Payment of tax; monthly return.

Latest version.

1. The tax imposed by NRS 370.450 must be paid to the Department on or before the 20th day of each month for sales made during the preceding month.

2. Each wholesale dealer shall submit with his or her payment a return on a form provided by the Department. If a wholesale dealer does not make a taxable sale during the preceding month, he or she shall file a return with the Department indicating this fact.

(Added to NAC by Dep’t of Taxation, eff. 10-10-83)

                    
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