NAC372A.160. Payment of tax; monthly return.

Latest version.

Each taxpayer shall, on or before the last day of the month immediately following each month for which the taxpayer is subject to the imposition of the excise tax on medical marijuana, file with the Department a return on a form prescribed by the Department and remit to the Department any tax due for the month covered by the return. Each taxpayer shall file a return even if the taxpayer has no liability for the tax.

(Added to NAC by Tax Comm’n by R073-13, eff. 6-23-2014)

                    
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