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.