Nev. Rev. Stat. § 365.327 — Collection of tax by unlicensed person: Submission of monthly statements; payment of tax

NRS  365.327    Collection of tax by unlicensed person: Submission of monthly
statements; payment of tax.    Every
person not licensed pursuant to this chapter who collects an excise tax shall:
1.  Not later than the last day of each
calendar month, submit a statement to the Department of all such taxes
collected during the preceding calendar month; and
2.  In accordance with the provisions of NRS 365.330 , pay the tax to the Department.