Nev. Admin. Code § 360A.190 — 360A.190

NAC 360A.190    Offsetting of overpayments: “Careless reporting” interpreted. ( NRS 360A.020 ,
360A.110 )
1.  As used in NRS 360A.110 , the term “careless
reporting” includes, without limitation:
(a) Any alteration of the dates of fueling, types
of fuel or amounts of fuel on a tax return;
(b) Underreporting or nonreporting of the sale of
fuel; and
(c) Reporting a taxable event as a nontaxable
event.
2.  The term does not include the filing of
an amended tax return or the submission of amended data that reflects additions
to or corrections of data originally submitted.
(Added to NAC by Dep’t of Motor Veh. by R150-08, eff.
12-17-2008)