Nevada § 374.365 Return: Filing requirements; combination with certain returns; signatures

Nevada Statutes

§ 374.365 — Return: Filing requirements; combination with certain returns; signatures

Nevada § 374.365

Title 32REVENUE AND TAXATION

Ch. 374Local

RETURNS AND PAYMENTS

This text of Nevada § 374.365 (Return: Filing requirements; combination with certain returns; signatures) 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. § 374.365 (2026).

Text

Except as otherwise required by the Department pursuant to NRS 360B.200: 1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form and manner as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 372 of NRS. 2. For purposes of:

(a)The sales tax, a return must be filed by every seller.

(b)The use tax, a return must be filed by every retailer maintaining a place of business in the county and by every person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due. 3. Unless filed electroni

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Except as otherwise required by the Department pursuant to NRS 360B.200:
1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form and manner as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 372 of NRS.
2. For purposes of:
(a) The sales tax, a return must be filed by every seller.
(b) The use tax, a return must be filed by every retailer maintaining a place of business in the county and by every person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due.
3. Unless filed electronically, returns must be signed by the person required to file the return or by his or her authorized agent but need not be verified by oath.