Section 366.108 - Retention of fee for collecting tax prohibited under certain circumstances1. If a special fuel supplier fails to submit a tax return pursuant to NRS 366.383, the special fuel supplier is not entitled to retain any fee for collecting the tax pursuant to NRS 366.390 if: (a) The tax return: (1) Became accessible to the Department pursuant to the provisions of NAC 366.090; or(2) Was mailed, after the last day of the month in which the return was required to be submitted to the Department; or(b) The tax for which the tax return was prepared was not included in the tax return or was filed after the last day of the month specified in paragraph (a).2. A person or entity who is not licensed as a special fuel supplier pursuant to NRS 366.240 shall not retain any of the tax collected for special fuel as authorized pursuant to NRS 366.390 for licensed suppliers.Nev. Admin. Code § 366.108
Added to NAC by Dep't of Motor Veh. by R106-01, eff. 12-17-2001; A by R142-04, 10-24-2004; R150-08, 12-17-2008