Filing and contents of report.

NRS 361.831 Filing and contents of report. Not later than August 15 of each calendar year, a heavy equipment rental company that imposes a recovery fee pursuant to NRS 361.826 shall file with the Department, on a form prescribed by the Department, a report which separately states the amount of: 1. The recovery fees collected by the heavy equipment rental company during the immediately preceding fiscal year; and 2. The taxes imposed pursuant to this chapter on the heavy equipment rental property of the heavy equipment rental company for the immediately preceding fiscal year. (Added to NRS by 2025, 1136)