Nev. Admin. Code § 363A.430 — 363A.430

NAC 363A.430    Correction of errors in filed returns. ( NRS 360.090 , 363A.070 , 363A.130 )    If an
employer files a return pursuant to paragraph (a) of subsection 3 of NRS 363A.130 which contains any
errors, the employer shall:
1.  File with the Department an amended or
adjusted return which corrects those errors. Any corrections to:
(a) The wages reported by the employer must be
accompanied by an explanation of those corrections; and
(b) Any health care deduction claimed by the
employer must be supported by appropriate documentation and explained to the
satisfaction of the Department.
2.  Remit to the Department any applicable
amount due.
(Added to NAC by Tax Comm’n by R205-03, eff. 12-4-2003)
Credit for Matching Employee Contributions to Prepaid
Tuition Contracts and College Savings Accounts