Every person not licensed pursuant to this chapter who collects an excise tax shall:

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Terms Used In Nevada Revised Statutes 365.327

  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

1.  Not later than the last day of each calendar month, submit a statement to the Department of all such taxes collected during the preceding calendar month; and

2.  In accordance with the provisions of NRS 365.330, pay the tax to the Department.