Nevada Administrative Code
Chapter 372B - Taxes on Passenger Carriers
Section 372B.220 - Requirements for return
Universal Citation: NV Admin Code 372B.220
Current through February 27, 2024
1. A return filed pursuant to NAC 372B.215 must show:show:
(a)
The total amount of the fares charged by the taxpayer for transportation
services during the preceding reporting period;
(b) The amount of the taxes due from the
taxpayer for the reporting period covered by the return; and
(c) Such other information as the Department
deems necessary for the proper administration of the excise tax on passenger
transportation.
2. For the purposes of this section, the total amount of the fares charged for transportation services includes, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare.
Added to NAC by Tax Comm'n by R068-15, eff. 6/28/2016
NRS 360.090, 372B.110
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