Nevada Revised Statutes 374.365 – Return: Filing requirements; combination with certain returns; signatures
Except as otherwise required by the Department pursuant to NRS 360B.200:
Terms Used In Nevada Revised Statutes 374.365
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Oath: A promise to tell the truth.
- 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
- Personal property: All property that is not real property.
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 and manner 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 372 of NRS.
2. For purposes of:
(a) The sales tax, a return must be filed by every seller.
(b) The use tax, a return must be filed by every retailer maintaining a place of business in the county and by every 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. Unless filed electronically, 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.