685A.175 - Quarterly report and payment of tax by certain brokers. - Nevada Statutes

685A.175  Quarterly report and payment of tax by certain brokers.  Within 45 days after the end of each calendar quarter, a broker who has written coverage which will require the broker to pay more than $1,000 in taxes for coverage written in that calendar quarter shall pay the tax for the quarter to the Commissioner and shall file with the Commissioner, or with a nonprofit organization of brokers in accordance with regulations adopted by the Commissioner pursuant to NRS 685A.210, a copy of a quarterly report which includes an accounting of:

      1.  The aggregate gross premiums for the quarter;

      2.  The aggregate of the return premiums received;

      3.  The amount of tax remitted to the Commissioner; and

      4.  The amount of aggregate tax remitted to each other state for which an allocation is made pursuant to NRS 680B.030.

Ê The report must be on a form approved by the Commissioner.

      (Added to NRS by 1985, 600; A 1995, 1617)