Every person not licensed pursuant to this chapter who collects an excise tax shall, not later than the last day of each calendar month, file with the Department a tax return upon which is reported all such taxes collected during the preceding calendar month and, in accordance with the provisions of NRS 366.370, pay the tax to the Department.
NRS 366.388
Unlicensed persons who collect tax: Monthly returns and payments
Known as the Special Fuel Tax Act
The act spans §§ 366–366 (88 sections).
(Added to NRS by 2007, 1578)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.