Nev. Admin. Code § 360.435 — 360.435

NAC 360.435    Sales and use taxes: Failure to file return or filing of
incorrect, false or fraudulent return. ( NRS
360.090 , 372.725 , 374.725 )    Any
person who is required to file a return pursuant to chapter 372 or 374 of NRS and fails to do so within the
time prescribed by specific statute, regulation or rule, or who files an
incorrect, false or fraudulent return, must, upon written demand of the
Director or the Director’s designee, file the return required or the corrected
return, as appropriate, within 10 days after the written demand for the return
or corrected return has been mailed to the person. The person shall pay any tax
due on the basis of such a return when filing the return.
(Added to NAC by Tax Comm’n by R032-03, eff. 10-30-2003)
COMPROMISE OF LIABILITY OF TAXPAYER