1. The excise taxes imposed by this chapter are due on or before the last day of the first month following the month to which they relate.

2. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.

3. Payment shall be deemed received on the date shown by the cancellation mark stamped by the United States Postal Service or the postal service of any other country upon an envelope containing payment properly addressed to the Department.

4. The Department shall deliver the taxes to the State Treasurer, who shall provide a receipt for the payment of the taxes to the person who made the payment.

5. Except as otherwise provided in subsection 6:

(a) From the tax found to be due upon any statement submitted by a dealer pursuant to NRS 365.170, the dealer may retain an amount equal to 2 percent of the amount of the tax collected to cover the dealer’s costs of collection of the tax and of compliance with this chapter, and the dealer’s handling losses occasioned by evaporation, spillage or other similar causes.

(b) Each supplier may retain an amount equal to 2 percent of the amount of the tax collected by the supplier to cover the supplier’s costs of collection of the tax and of compliance with this chapter, and the supplier’s handling losses occasioned by evaporation, spillage or other similar causes.

6. A dealer or supplier who fails to submit a tax return when due pursuant to this chapter or fails to pay the tax when due pursuant to this chapter is not entitled to retain any of the amount authorized pursuant to subsection 5 for any month for which a tax return is not filed when due or a payment is not made when due.

7. If the Department determines that a dealer or supplier, or any unlicensed person who collects an excise tax, has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the dealer, supplier or unlicensed person to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State. The dealer, supplier or unlicensed person shall comply with the order immediately upon receiving notification of the order from the Department.

[Part 3:74:1935; A 1953, 326; 1955, 170] — (NRS A 1975, 1695; 1999, 1014; 2003, 2908; 2007, 1574)