NAC702.400. Procedure when person submits deficient remittance or document; consequences for failure to cure deficiency.

     1. If a person submits to the Commission a remittance, report, request for refund or request for exemption that is materially incomplete, erroneous, internally inconsistent or otherwise inadequate, the Commission will:

     (a) Hold the remittance or document without processing; and

     (b) Provide notice of the deficiency to the person submitting the remittance or document and inform the person that the deficiency must be cured not later than 14 calendar days after the date on which the Commission issues the notice or on or before the due date for the remittance or document, whichever is later.

     2. If the person cures the deficiency within 14 calendar days after the date on which the Commission issues the notice or on or before the due date for the remittance or document, whichever is later:

     (a) The remittance or document shall be deemed to have been submitted properly to the Commission as of its original date of submission; and

     (b) The Commission will process the remittance or document.

     3. If the person does not cure the deficiency within 14 calendar days after the date on which the Commission issues the notice or on or before the due date for the remittance or document, whichever is later:

     (a) The remittance or document shall be deemed to have been submitted improperly and untimely to the Commission;

     (b) The Commission will not process the remittance or document and, if appropriate, will return the remittance or document to the person; and

     (c) The Commission may initiate against the person any enforcement or collection action pursuant to law that the Commission deems appropriate.

     (Added to NAC by Pub. Utilities Comm’n by R124-01, eff. 12-17-2001)