Nev. Admin. Code § 370.165 — 370.165

NAC 370.165    Allowance of tax credits. ( NRS 370.490 , 370.510 )
1.  The Department will allow a credit
authorized by NRS 370.490 only if
the wholesale dealer who files the claim for the credit is the wholesale dealer
who originally reported and paid the tax to the Department.
2.  A wholesale dealer who did not originally
report and pay the tax to the Department may request from the wholesale dealer
who originally reported and paid the tax to the Department payment of an amount
equal to the credit authorized by NRS
370.490 . Such a request must include a credit memo of the manufacturer for
proof of returned merchandise or a duplicate or copy of the invoice as proof of
the sale outside the State.
3.  A wholesale dealer who is allowed a
credit authorized by NRS 370.490
and who, pursuant to subsection 2, makes a payment to a wholesale dealer who
did not originally report and pay the tax to the Department may complete and
file with the Department an amended return.
(Added to NAC by Dep’t of Taxation by R146-15, eff. 9-9-2016)
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