Nev. Admin. Code § 372.826 — 372.826

NAC 372.826    Interpretation of “habitually delinquent.” ( NRS 360.090 , 372.510 ,
372.725 ,
374.515 ,
374.725 )    As used
in NRS 372.510 and NAC 372.825 , the Commission will interpret
the term “habitually delinquent” to mean having two or more delinquencies, late
payments, returned checks or returns showing tax due that were filed without
payment of the full tax due, or any combination thereof, in the 12 consecutive
months immediately preceding the date on which the Department investigates the
matter.
(Added to NAC by Tax Comm’n, eff. 9-6-96; A by R203-08,
10-15-2010)