Nevada § 374.365 - Return: Filing requirements; combination with certain returns; signatures

§ 374.365. Return: Filing requirements; combination with certain returns; 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 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.