Nevada Administrative Code
Chapter 372B - Taxes on Passenger Carriers
Section 372B.200 - Duties of Department: Identification, registration and notification of taxpayer; failure to register or notify does not excuse requirement to pay tax

Universal Citation: NV Admin Code 372B.200

Current through February 27, 2024

1. The Department shall:

(a) Use the best information available to identify each taxpayer;

(b) Register each taxpayer; and

(c) Notify each taxpayer of the requirement to pay the excise tax on passenger transportation.

2. The failure of the Department to register or notify a taxpayer pursuant to subsection 1, or the failure of a taxpayer to be registered or receive notice of the requirement to pay the excise tax on passenger transportation, does not eliminate or excuse the requirement to pay the tax.

Added to NAC by Tax Comm'n by R068-15, eff. 6/28/2016

NRS 360.090, 372B.110

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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