Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS
Section 360.594 - Electronic returns; zero returns

1. For each electronic return of taxes, fees, interest, penalties or other charges, a return must be completed and submitted with payment made no later than midnight Pacific Time on the return due date. Online payment may be submitted only by automated clearinghouse credit or automated clearinghouse debit.

2. If a person submits an electronic return but sends payment through the United States mail, a copy of the printout of the electronic return confirmation page must be submitted with the payment and must be postmarked by the return due date.

3. A zero-return must be submitted in the event that no taxes are due for the reporting period in accordance with statute.