Nevada Administrative Code
Chapter 482C - NEW
Section 482C.Sec. 3 - NEW

Universal Citation: NV Admin Code 482C.Sec. 3

Current through February 27, 2024

1. On or before March 31, June 30, September 30 and December 31 of each year, a person who operates a peer-to-peer car sharing program shall submit to the Department of Taxation a report containing information about each shared vehicle placed on the digital network or software application of the peer-to-peer car sharing program during the immediately preceding calendar quarter.

2. The report must be in the form prescribed by the Department of Taxation and include, for each such shared vehicle:

(a) The name and contact information of the shared vehicle owner;

(b) The license plate number and vehicle identification number of the shared vehicle;

(c) Whether the shared vehicle owner has certified that all sales and use taxes due on the purchase of the shared vehicle have been paid;

(d) The state in which the shared vehicle is registered; and

(e) Any other information required by the Department of Taxation.

Added by R052-21A, eff. 9/20/2022; Added by R052-21A, eff. 9/20/2022

NRS 360.090 and sections 11.3 and 11.5 of Senate Bill No. 389, chapter 313, Statutes of Nevada 2021, at pages 1842 and 1843 (NRS 482C.230 and 482C.240)

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