Nevada Administrative Code
Chapter 360A - Administration of Certain Taxes and Fees on Fuels
DETERMINATION OF DEFICIENT PAYMENT
Section 360A.190 - Offsetting of overpayments: "Careless reporting" interpreted

Universal Citation: NV Admin Code 360A.190

Current through December 31, 2024

1. As used in NRS 360A.110, the term "careless reporting" includes, without limitation:

(a) Any alteration of the dates of fueling, types of fuel or amounts of fuel on a tax return;

(b) Underreporting or nonreporting of the sale of fuel; and

(c) Reporting a taxable event as a nontaxable event.

2. The term does not include the filing of an amended tax return or the submission of amended data that reflects additions to or corrections of data originally submitted.

Added to NAC by Dep't of Motor Veh. by R150-08, eff. 12-17-2008

NRS 360A.020, 360A.110

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