Nevada Administrative Code — Title 32 (Revenue and Taxation)

Nev. Admin. Code § 360.590 — 360.590

NAC 360.590 Taxpayer account security administrator: Responsibility for
authorized user. ( NRS
360.090 , 360.092 ) A taxpayer account
security administrator shall be deemed to have authorized and assumed
responsibility for an authorized user accessing the account of the taxpayer and
filing an electronic return on behalf of the taxpayer on the Departments
website.
(Added to NAC by Tax Commn by R062-05, eff. 10-31-2005)

Source: official text