365.327  Collection of tax by unlicensed person: Submission of monthly statements; payment of tax.  Every person not licensed pursuant to this chapter who collects an excise tax shall:

1.  Not later than the last day of each calendar month, submit a statement to the Department of all such taxes collected during the preceding calendar month; and

2.  In accordance with the provisions of NRS 365.330, pay the tax to the Department.

(Added to NRS by 2007, 1570)