Nev. Admin. Code § 363A.380 — 363A.380

NAC 363A.380    Registration of employer with Department; filing of returns and
reports. ( NRS
360.090 , 363A.070 , 363A.130 )
1.  An employer that fails to register with
the Division pursuant to NRS 612.535
shall register with the Department for payment of the excise tax imposed by NRS 363A.130 .
2.  Each employer shall:
(a) File with the Department each quarterly return
required by paragraph (a) of subsection 3 of NRS 363A.130 , regardless of
whether any tax is due from the employer for that quarter; and
(b) Provide to the Department, on such forms as the
Department prescribes, any reports required by the Department for the
administration or enforcement of this chapter or chapter 363A of NRS.
(Added to NAC by Tax Comm’n by R205-03, eff. 12-4-2003)