Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
ADMINISTRATION OF TAX
Section 372.826 - Interpretation of "habitually delinquent
Universal Citation: NV Admin Code 372.826
Current through February 27, 2024
As used in NRS 372.510 and NAC 372.825, the Commission will interpret the term "habitually delinquent" to mean having two or more delinquencies, late payments, returned checks or returns showing tax due that were filed without payment of the full tax due, or any combination thereof, in the 12 consecutive months immediately preceding the date on which the Department investigates the matter.
Added to NAC by Tax Comm'n, eff. 9-6-96; A by R203-08, 10-15-2010
NRS 360.090, 372.510, 372.725, 374.515, 374.725
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