Collection of tax by unlicensed person: Submission of monthly statements; payment of tax.

NRS 365.327 Collection of tax by unlicensed person: Submission of monthly statements; payment of tax. Every person not licensed pursuant to this chapter who collects an excise tax shall: 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. (Added to NRS by 2007, 1570)