Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.425 — 360.425
NAC 360.425 Application by minor for business license or sellers permit:
Documentation of responsibility. ( NRS
360.090 , 364A.130 ,
372.125 , 374.130 ) Unless
the applicant provides to the Department a decree of emancipation issued to the
applicant pursuant to NRS 129.080
to 129.140 , inclusive, the
application of a person who is under the age of 18 years for a license or
permit issued pursuant to NRS 372.125 or 374.130 must include a
statement signed by the parent or legal guardian of the applicant in
substantially the following language:
I, the undersigned, hereby
acknowledge responsibility until the applicant reaches 18 years of age for
reporting or remitting to the Department any taxes imposed pursuant to
.................... ( chapter 372 or 374 of NRS, as applicable) that the
applicant fails to report or remit to the Department.
................................................................................
Signature
of applicants parent or legal guardian
(Added to NAC by Tax Commn by R046-02, eff. 8-6-2002;
A by R110-12, 11-1-2012)
Source: official text