Nev. Rev. Stat. § 374.365 — Return: Filing requirements; combination with certain returns; signatures

NRS  374.365    Return: Filing requirements; combination with certain returns;
signatures.    Except as otherwise
required by the Department pursuant to NRS
360B.200 :
1.  On or before the last day of the month
following each reporting period, a return for the preceding period must be
filed with the Department in such form and manner as the Department may
prescribe. Any return required to be filed by this section must be combined
with any return required to be filed pursuant to the provisions of chapter 372 of NRS.
2.  For purposes of:
(a) The sales tax, a return must be filed by
every seller.
(b) The use tax, a return must be filed by every
retailer maintaining a place of business in the county and by every person
purchasing tangible personal property, the storage, use or other consumption of
which is subject to the use tax, who has not paid the use tax due.
3.  Unless filed electronically, returns
must be signed by the person required to file the return or by his or her
authorized agent but need not be verified by oath.