Section 444A.045 - Collection and remittance of tire surcharge; submission of monthly returns; assessment of penalties and interest1. A tire retailer shall collect the tire surcharge from the purchaser of each tire for a vehicle sold for the purchaser's use and not for resale.2. The tire surcharge collected by the tire retailer from the purchaser must be displayed separately from the list price of the tire, the price of the tire advertised in the premises, the marked price of the tire or other price of the tire on the sales receipt or other proof of sale. The tire surcharge must be identified as the State Recycling Fee on the sales receipt or other proof of sale and must be added after the calculation of any tax.3. The tire retailer shall hold in an account the tire surcharge collected pursuant to this section until remitted to the Department.4. A tire retailer shall submit a monthly return on a form prescribed by the Department. The return must include:(a) The total number of tires for vehicles sold at retail during the preceding month.(b) The total amount of tire surcharges collected.(c) The total amount of the tire surcharges retained by the tire retailer pursuant to NRS 444A.090.(d) The total amount of the tire surcharges payable to the Department pursuant to NRS 444A.090.(e) The signature of the person required to file the return or of the person's authorized agent.5. Each tire retailer shall, on or before the last day of the month following the month in which the tire surcharges are collected, deliver to the Department the return and the remittance of the amount of the tire surcharges payable to the Department.6. A check tendered before the due date prescribed in this section, but subsequently dishonored after the due date, does not constitute timely payment.7. The Department may, for good cause, extend for a period not to exceed 1 month, the due date prescribed in this section for submitting a return or remittance of the tire surcharges.8. The Department may assess all applicable penalties and interest pursuant to chapters 360 and 372 of NRS for each month, or portion thereof, after the due date that the tire surcharges remain unpaid.Nev. Admin. Code § 444A.045
Added to NAC by Dep't of Taxation, eff. 1-11-94