Nevada § 366.380 Special fuel users: Quarterly returns and payments

Nevada Statutes

§ 366.380 — Special fuel users: Quarterly returns and payments

Nevada § 366.380

Title 32REVENUE AND TAXATION

Ch. 366Tax

COLLECTION AND PAYMENT

This text of Nevada § 366.380 (Special fuel users: Quarterly returns and payments) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 366.380 (2026).

Text

1.On or before the last day of January, April, July and October in each year, each special fuel user registered under the Interstate Highway User Fee Apportionment Act shall file with the Department a quarterly tax return for the preceding quarter, regardless of the amount of excise tax due, on a form prescribed by the Department. The special fuel user shall include with the tax return payment of any excise tax due. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.

2.The return must show such information as the Department may reasonably require for the proper administration and enforcement of this chapter.

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1. On or before the last day of January, April, July and October in each year, each special fuel user registered under the Interstate Highway User Fee Apportionment Act shall file with the Department a quarterly tax return for the preceding quarter, regardless of the amount of excise tax due, on a form prescribed by the Department. The special fuel user shall include with the tax return payment of any excise tax due. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.
2. The return must show such information as the Department may reasonably require for the proper administration and enforcement of this chapter.