Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.50341 — Monthly reports of remote retail seller: Contents; accompanied by tax owed
NRS 370.50341 Monthly reports of remote retail seller: Contents; accompanied
by tax owed.
1. A remote retail seller shall, not later
than 20 days after the end of each month, submit to the Department a report
setting forth such information as the Department may prescribe concerning
cigars and pipe tobacco on which the tax provided by NRS 370.5034 was imposed during the
preceding calendar month. The report must include, without limitation,
information concerning:
(a) All cigars and pipe tobacco brought into this
State from outside this State, or caused to be brought into this State from
outside this State, by the remote retail seller, or shipped or transported from
within or outside this State to ultimate consumers in this State by the remote
retail seller, during the preceding calendar month; and
(b) The actual cost and actual cost list price
for each stock-keeping unit for the preceding calendar month.
2. Each report submitted pursuant to this
section must be accompanied by the tax owed pursuant to NRS 370.5034 for cigars and pipe tobacco
on which that tax was imposed during the previous month.
OVERPAYMENTS AND REFUNDS OF TAXES
Source: official text