Section 366.090 - Electronic submission of tax return: General requirements; receipt1. Except as otherwise provided in NAC 366.093, a special fuel supplier shall electronically submit the tax return required pursuant to the provisions of NRS 366.383:(a) On or before July 1, 2006, if the special fuel supplier: (1) Receives 1,000,000 gallons or more of special fuel for which taxes must be paid pursuant to subsection 2 of NRS 366.383 during a monthly period; or(2) Receives 5,000,000 gallons or more of any type of special fuel during a monthly period.(b) On or before January 1, 2007, if the special fuel supplier has not electronically submitted the form pursuant to paragraph (a) and the supplier:(1) Receives 100,000 gallons or more but less than 1,000,000 gallons of special fuel for which taxes must be paid pursuant to subsection 2 of NRS 366.383 during a monthly period; or(2) Receives 1,000,000 gallons or more but less than 5,000,000 gallons of any type of special fuel during a monthly period.(c) On or before January 1, 2008, if the special fuel supplier has not electronically submitted the form pursuant to paragraph (a) or (b).2. The return required pursuant to subsection 1 must be:(a) Submitted in a format prescribed by the Department; and(b) Accompanied by the payment of any tax that the special fuel supplier is required to remit with the return.3. The payment of any tax that the special fuel supplier is required to remit with the return must be made using an electronic transfer of money.4. A return filed pursuant to subsection 1 shall be deemed received by the Department after:(a) The return is accessible to the Department; and(b) The Department has received the payment of any tax that the special fuel supplier was required to remit with the return.Nev. Admin. Code § 366.090
Added to NAC by Dep't of Motor Veh. by R142-04, eff. 10-4-2004; A by R008-06, 5-4-2006