Nev. Admin. Code § 365.200 — 365.200

NAC 365.200    Return, report or statement filed without payment deemed
delinquent; extension. ( NRS
365.110 , 365.330 )
1.  Except as otherwise provided in
subsection 2, if a dealer or supplier is required to file with the Department a
return, report or statement pursuant to chapter
365 of NRS and the return, report or statement is not accompanied by the
payment of any tax that the dealer or supplier is required to remit with the
return, report or statement pursuant to that chapter, the return, report or
statement shall be deemed delinquent and the dealer or supplier may not retain
any fee for collecting the tax pursuant to NRS 365.330 .
2.  The provisions of subsection 1 do not
apply to a dealer or supplier who receives an extension of time to file a
return, report or statement pursuant to NRS 365.135 .
(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001,
eff. 1-1-2002)