NRS366.388. Unlicensed persons who collect tax: Monthly returns and payments.

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Every person not licensed pursuant to this chapter who collects an excise tax shall, not later than the last day of each calendar month, file with the Department a tax return upon which is reported all such taxes collected during the preceding calendar month and, in accordance with the provisions of NRS 366.370, pay the tax to the Department.

(Added to NRS by 2007, 1578)

                    
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