2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 372 Sales and Use Taxes
NRS 372.360 Return: Time for filing; combination with certain other returns; persons required to file; signatures.
NRS 372.360 Return: Time for filing; combination with certain other returns; persons required to file; signatures. Except as otherwise required by the Department pursuant to NRS 360B.200:
1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 374 of NRS.
2. For purposes of:
(a) The sales tax, a return must be filed by each seller.
(b) The use tax, a return must be filed by each retailer maintaining a place of business in the State and by each person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due.
3. Returns must be signed by the person required to file the return or by his or her authorized agent but need not be verified by oath.
(Added to NRS by 1979, 416; A 1981, 287; 2003, 2366; 2005, 1778)
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