Nevada Administrative Code (Last Updated: January 6, 2015)

NAC372.826. Interpretation of “habitually delinquent.”

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As used in NRS 372.510 and NAC 372.825, the Commission will interpret the term “habitually delinquent” to mean having two or more delinquencies, late payments, returned checks or returns showing tax due that were filed without payment of the full tax due, or any combination thereof, in the 12 consecutive months immediately preceding the date on which the Department investigates the matter.

(Added to NAC by Tax Comm’n, eff. 9-6-96; A by R203-08, 10-15-2010)

                    
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