Nev. Rev. Stat. § 366.388 — Unlicensed persons who collect tax: Monthly returns and payments

NRS  366.388    Unlicensed persons who collect tax: Monthly returns and
payments.    Every person not
licensed pursuant to this chapter who collects an excise tax shall, not later
than the last day of each calendar month, file with the Department a tax return
upon which is reported all such taxes collected during the preceding calendar
month and, in accordance with the provisions of NRS 366.370 , pay the tax to the Department.