If the tax return filed by a special fuel supplier pursuant to NRS 366.383 does not include all applicable reports and statements, the Department will consider the special fuel supplier to have failed to file the tax return as required by NRS 366.383 and the special fuel supplier is not entitled to the fee authorized by subsection 1 of NRS 366.390 for that month.
Nev. Admin. Code § 366.106
NRS 366.110, 366.390