Nev. Admin. Code § 360.594 — 360.594

NAC 360.594    Electronic returns; zero returns.
( NRS
360.090 , 360.092 )
1.  For each electronic return of taxes,
fees, interest, penalties or other charges, a return must be completed and
submitted with payment made no later than midnight Pacific Time on the return
due date. Online payment may be submitted only by automated clearinghouse
credit or automated clearinghouse debit.
2.  If a person submits an electronic return
but sends payment through the United States mail, a copy of the printout of the
electronic return confirmation page must be submitted with the payment and must
be postmarked by the return due date.
3.  A zero-return must be submitted in the
event that no taxes are due for the reporting period in accordance with
statute.
(Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)