Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 369.16 — 369.16
NAC 369.016 Submission of report for shipments of liquor; failure to comply. ( NRS 360.090 , 369.150 , 369.430 )
1. A supplier shall submit to the
Department, with documentation, a report on a form prescribed by the Department
that includes, without limitation, the:
(a) Name and address of the person to whom the
liquor was shipped;
(b) Kind of liquor shipped in each order;
(c) Quantity of liquor shipped in each order in
gallons rounded to the nearest one-hundredth;
(d) Percentage of alcohol by volume; and
(e) Date of shipping.
2. A supplier shall submit the report set
forth in subsection 1 on:
(a) The date that the supplier pays the excise tax
pursuant to NAC 369.014 ; or
(b) The 20th day of each month in which the
supplier does not ship any liquor.
3. Failure to file the report set forth in
this section is grounds for suspension of the certificate of compliance of the
supplier issued pursuant to NRS
369.430 .
(Added to NAC by Tax Commn by R180-99, eff. 3-2-2001)
Source: official text