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 him 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.
Last modified: February 27, 2006