Section 482C.Sec. 3 - NEW1. On or before March 31, June 30, September 30 and December 31 of each year, a person who operates a peer-to-peer car sharing program shall submit to the Department of Taxation a report containing information about each shared vehicle placed on the digital network or software application of the peer-to-peer car sharing program during the immediately preceding calendar quarter.2. The report must be in the form prescribed by the Department of Taxation and include, for each such shared vehicle:(a) The name and contact information of the shared vehicle owner;(b) The license plate number and vehicle identification number of the shared vehicle;(c) Whether the shared vehicle owner has certified that all sales and use taxes due on the purchase of the shared vehicle have been paid;(d) The state in which the shared vehicle is registered; and(e) Any other information required by the Department of Taxation.Nev. Admin. Code § 482C.Sec. 3
Added by R052-21A, eff. 9/20/2022; Added by R052-21A, eff. 9/20/2022NRS 360.090 and sections 11.3 and 11.5 of Senate Bill No. 389, chapter 313, Statutes of Nevada 2021, at pages 1842 and 1843 (NRS 482C.230 and 482C.240)