Nev. Admin. Code § 360A.190 - Offsetting of overpayments: "Careless reporting" interpreted
1. As used in NRS 360A.110, the term "careless reporting" includes, without limitation:
(a) Any alteration of the dates of fueling, types of fuel or amounts of fuel on a tax return;
(b) Underreporting or nonreporting of the sale of fuel; and
(c) Reporting a taxable event as a nontaxable event.
2. The term does not include the filing of an amended tax return or the submission of amended data that reflects additions to or corrections of data originally submitted.
Notes
NRS 360A.020, 360A.110
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