Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 366.93 — 366.93
NAC 366.093 Electronic submission of tax return: Submission and approval of
application. ( NRS
366.110 , 366.383 )
1. Before a special fuel supplier may submit
a tax return pursuant to the provisions of NAC
366.090 , the special fuel supplier shall submit to the Department an
application for the electronic submission of the return required pursuant to
the provisions of NRS 366.383 on
a form prescribed by the Department.
2. If the application submitted by a special
fuel supplier pursuant to subsection 1 is accurate and complete, the Department
will approve the application of the special fuel supplier for the electronic
submission of the return required pursuant to the provisions of NRS 366.383 .
3. A special fuel supplier shall not file a
return pursuant to the provisions of NAC
366.090 until the Department has approved the application submitted by the
supplier pursuant to subsection 2.
(Added to NAC by Dept of Motor Veh. by R142-04, eff.
10-4-2004)
Source: official text