Nev. Admin. Code § 366.90 — 366.90

NAC 366.090    Electronic submission of tax return: General requirements;
receipt. ( NRS
366.110 , 366.383 )
1.  Except as otherwise provided in NAC 366.093 , a special fuel supplier shall
electronically submit the tax return required pursuant to the provisions of NRS 366.383 :
(a) On or before July 1, 2006, if the special fuel
supplier:
(1) Receives 1,000,000 gallons or more of
special fuel for which taxes must be paid pursuant to subsection 2 of NRS 366.383 during a monthly period;
or
(2) Receives 5,000,000 gallons or more of any
type of special fuel during a monthly period.
(b) On or before January 1, 2007, if the special
fuel supplier has not electronically submitted the form pursuant to paragraph
(a) and the supplier:
(1) Receives 100,000 gallons or more but less
than 1,000,000 gallons of special fuel for which taxes must be paid pursuant to
subsection 2 of NRS 366.383
during a monthly period; or
(2) Receives 1,000,000 gallons or more but
less than 5,000,000 gallons of any type of special fuel during a monthly
period.
(c) On or before January 1, 2008, if the special
fuel supplier has not electronically submitted the form pursuant to paragraph
(a) or (b).
2.  The return required pursuant to
subsection 1 must be:
(a) Submitted in a format prescribed by the
Department; and
(b) Accompanied by the payment of any tax that the
special fuel supplier is required to remit with the return.
3.  The payment of any tax that the special
fuel supplier is required to remit with the return must be made using an
electronic transfer of money.
4.  A return filed pursuant to subsection 1
shall be deemed received by the Department after:
(a) The return is accessible to the Department; and
(b) The Department has received the payment of any
tax that the special fuel supplier was required to remit with the return.
(Added to NAC by Dep’t of Motor Veh. by R142-04, eff.
10-4-2004; A by R008-06, 5-4-2006)