Section 368A.170 - Over-collection of tax: Duties of taxpayer and Department1. As used in this section, "over-collection" means any amount collected as a tax on live entertainment that is exempt from taxation pursuant to subsection 4 of NRS 368A.200, or any amount in excess of the amount of the applicable tax as computed in accordance with subsections 1 , 2 and 3 of NRS NRS 368A.200.2. Any over-collection must, if possible, be refunded by the taxpayer to the patron from whom it was collected.3. A taxpayer shall: (a) Use all practical methods to determine any amount to be refunded pursuant to subsection 2 and the name and address of the person to whom the refund is to be made.(b) Within 60 days after reporting to the Department that a refund must be made, make an accounting to the Department of all refunds paid. The accounting must be accompanied by any supporting documents required by the Department.4. If a taxpayer is unable for any reason to refund an over-collection, the taxpayer shall pay the over-collection to the Department.5. If an audit of a taxpayer reveals the existence of an over-collection, the Department shall: (a) Credit the over-collection toward any deficiency that results from the audit, if the taxpayer furnishes the Department with satisfactory evidence that the taxpayer has refunded the over-collection as required by subsection 2.(b) Within 60 days after receiving notice from the Department that a refund must be made, seek an accounting of all refunds paid. The accounting must be accompanied by any supporting documents required by the Department.Nev. Admin. Code § 368A.170
Added to NAC by Tax Comm'n by R212-03, eff. 12-4-2003; A by R062-15A, eff. 11/2/2016