Review of monthly tax returns: Biannually during initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate.

During the initial 2 years that a dealer or supplier conducts his or her business, the Department will, every 6 months, review his or her monthly tax returns filed pursuant to chapter 365 of NRS to determine whether the estimated maximum monthly tax is accurate. If the Department determines that the estimated maximum monthly tax is not accurate, the Department will revise the amount of security required for the dealer or supplier in accordance with its review.