Nevada Code — 32
Browse 2,082 sections in division 32 of the Nevada code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 360.001. “Department” and “Executive Director” defined
- § 360.005. “Retailer” defined
- § 360.010. Nevada Tax Commission: Creation; composition; Chair
- § 360.020. Qualifications of commissioners
- § 360.030. Limitations on appointment of commissioners; terms; removal from office
- § 360.050. Compensation of commissioners
- § 360.070. Location of office of Nevada Tax Commission
- § 360.080. Quorum; voting by commissioners
- § 360.090. Adoption of regulations by Nevada Tax Commission governing business of Commission and Department
- § 360.092. Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money
- § 360.093. Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties
- § 360.095. Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission
- § 360.100. Annual report by Department; statements to be furnished to Governor
- § 360.105. Submission of proposed budget and legislation of Department to Nevada Tax Commission
- § 360.120. Department of Taxation: Creation; head of Department; Executive Director
- § 360.130. Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers
- § 360.133. Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins
- § 360.137. Duty of Executive Director to submit tax expenditure report; contents; requests for information
- § 360.140. Organization of Department; hiring and assignment of employees
- § 360.142. Investigation of background and personal history of employees and contractors of Department
- § 360.145. Employees of Department: Evaluation on basis of assessments or collections prohibited
- § 360.200. General powers of Department
- § 360.203. Reduction of rate of certain taxes on business under certain circumstances; duties of Department
- § 360.205. Power of Department to deny license, registration or permit to applicant who is liable to Department
- § 360.210. Power of Department to appraise and assess property
- § 360.215. Powers and duties of Department regarding county assessors, assessment procedures and equalization
- § 360.217. Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts
- § 360.220. Duty of Department to require local governments to submit fiscal information
- § 360.225. Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development
- § 360.230. Duty of Department to investigate property escaping taxation and require placement on tax roll
- § 360.232. Audits by Department: Notification of taxpayer and extension of date for completion
- § 360.233. Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law
- § 360.235. Refund or credit to taxpayer after audit
- § 360.236. Overpayments: Credit against other amounts due required before any refund
- § 360.238. Department may charge fee for returned checks
- § 360.240. Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses
- § 360.245. Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decisions on appeal
- § 360.247. Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection of confidentiality and liability for disclosure of information
- § 360.250. Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections
- § 360.255. Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities
- § 360.260. Power of Nevada Tax Commission to institute and instigate action and prosecution
- § 360.261. Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes
- § 360.262. Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due
- § 360.263. Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations
- § 360.264. Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts
- § 360.265. Power of Nevada Tax Commission regarding uncollectible debts
- § 360.270. Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department
- § 360.271. Deposit of money received by Department in lieu of surety bond
- § 360.278. Authority to engage service of armored car
- § 360.279. Disposition of security for payment of sales and use taxes which remains unclaimed after account closed
- § 360.280. Duties of county assessor and board of county commissioners
- § 360.283. Annual determination of population of towns, townships, cities and counties; employment of demographer
- § 360.285. Certification of population by Governor
- § 360.287. Apportionment of tax receipts to cities
- § 360.288. Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration
- § 360.289. Annual reports of projected population of counties
- § 360.2905. Citation of NRS 360.291
- § 360.291. Taxpayers' Bill of Rights
- § 360.2915. Adoption of regulations by Department: Taxpayers' Bill of Rights; payment of taxes in installments
- § 360.292. Preparation and distribution of pamphlet regarding Taxpayers' Bill of Rights
- § 360.2925. Provision of instructions and information to taxpayer liable for first time for taxes on business
- § 360.293. Provision of response to request submitted by taxpayer
- § 360.2935. Refund to taxpayer of overpayment together with payment of interest; disallowance of interest
- § 360.2937. Amount of interest required on overpayment of certain taxes, fees and assessments
- § 360.294. Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits
- § 360.295. Extension of time for payment: Interest on amount due
- § 360.297. Joint and several liability of responsible persons
- § 360.299. Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers
- § 360.300. Computation of tax, contribution or premium by Department; penalty for failure to file return
- § 360.320. Offsetting of certain overpayments; calculation of penalties and interest
- § 360.330. Penalty for deficiency resulting from negligence or intentional disregard of law or regulation
- § 360.340. Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations
- § 360.350. Notice of determination required; method and effect of service
- § 360.355. Time for provision of notice of determination
- § 360.357. Tolling of period for issuance of notice of determination when taxpayer files claim for refund
- § 360.360. Redetermination: Petition; time for filing
- § 360.365. Redetermination: Contents of petition and accompanying materials
- § 360.370. Redetermination: Oral hearing; notice; continuances
- § 360.380. Redetermination: Change in determined amount; limitations
- § 360.390. Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission
- § 360.395. Redetermination: Prerequisites to judicial review of final order; credit or refund
- § 360.400. Time for payment of determined amount; penalty for delinquency in payment
- § 360.412. Duty of Department to make determination; service of notice
- § 360.414. When payment due; finality of determination; penalty for delinquent payment
- § 360.416. Petition for redetermination; deposit of security
- § 360.417. Penalty for failure to pay tax or fee
- § 360.419. Waiver or reduction of interest or penalty
- § 360.4193. Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency
- § 360.4195. Action for use tax: Manner of service of process
- § 360.420. Application for entry of judgment: Authority of Department; certificate of delinquency
- § 360.425. Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department
- § 360.440. Execution: Issuance; sale
- § 360.450. Recordation of abstract or copy of judgment; effect and duration of resulting lien
- § 360.460. Extension of lien
- § 360.470. Remedies of State are supplemental; additional requirements unimpaired
- § 360.473. Recordation of certificate of delinquency; resulting lien; duration and extension of lien
- § 360.475. Department may release or subordinate lien; evidentiary effect of certificate of release or subordination
- § 360.480. Cases of priority; subordination to prior recorded liens and certain other debts
- § 360.483. Issuance; effect; levy and sale
- § 360.485. Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses
- § 360.490. Penalty for operation of business without permit or license; issuance of order to lock and seal business
- § 360.500. Delivery of order to lock and seal business to sheriff for enforcement
- § 360.510. Notice of delinquency and demand to transmit certain assets: Issuance and effect
- § 360.520. Limitation on withholding or transmitting assets
- § 360.525. Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release
- § 360.530. Seizure of property by Department for payment of sales or use tax or other excise tax due
- § 360.535. Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax
- § 360.540. Service and contents of notice of sale of property seized to pay taxes
- § 360.550. Sale of property for delinquent taxes
- § 360.560. Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee
- § 360.597. Definitions
- § 360.5971. Registration or permit required to engage in or conduct business as seller; application for permit
- § 360.5972. Fee for permit; distribution
- § 360.5973. Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes
- § 360.5974. Fee for reinstatement of suspended or revoked permit
- § 360.5975. Revocation or suspension of permit: Procedure; limitation on issuance of new permit
- § 360.600. Definitions
- § 360.605. “Account” defined
- § 360.610. “County” defined
- § 360.620. “Enterprise district” defined
- § 360.640. “Local government” defined
- § 360.650. “Special district” defined
- § 360.660. Local Government Tax Distribution Account: Creation; administration by Executive Director
- § 360.670. Eligibility for allocation from Account
- § 360.680. Annual allocations from Account
- § 360.690. Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets
- § 360.695. Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property
- § 360.698. Pledge of percentage of revenue to payment of bonds
- § 360.700. Guaranteed allocation from Account for tax proceeds pledged to secure obligations
- § 360.710. Determination of whether governmental entity is enterprise district
- § 360.720. Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account
- § 360.730. Establishment of alternative formula for distribution of taxes in Account by cooperative agreement
- § 360.740. Request of newly created local government or special district for allocation from Account
- § 360.750. Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer
- § 360.753. Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer
- § 360.754. Partial abatement of certain taxes imposed on new or expanded data center: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer
- § 360.755. Abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certain information from disclosure
- § 360.757. Notice and meeting required for Office of Economic Development to take action on any application for abatement
- § 360.7575. Document certifying abatement or partial abatement: Issuance; failure to present; refunds of sales and use tax on transactions when document not presented
- § 360.758. Definitions
- § 360.7581. “Above-the-line personnel” defined
- § 360.7582. “Below-the-line personnel” defined
- § 360.7583. “Nevada business” defined
- § 360.7584. “Nevada resident” defined
- § 360.7585. “Production company” defined
- § 360.75855. “Qualified direct production expenditures” defined
- § 360.7586. “Qualified production” defined
- § 360.7589. Determination of whether employee is full-time equivalent employee
- § 360.759. Eligibility; application; taxes to which credit may be applied; powers and duties of Office of Economic Development, Nevada Tax Commission, Nevada Gaming Commission and production company; regulations
- § 360.7591. Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs; regulations
- § 360.7592. Calculation of amount of credit: Base amount; additional amounts for employing residents as below-the-line personnel and filming in certain counties; Office of Economic Development authorized to reduce or withhold credits under certain circumstances
- § 360.7593. Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit
- § 360.7594. Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure
- § 360.7595. Procedure for hearing application; commencement of principal photography; duty of production company to submit certain information and complete production within certain period; priority of certain applications
- § 360.7596. Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature
- § 360.7597. Repayment of amount of credit required under certain circumstances
- § 360.7598. Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau
- § 360.760. Definitions
- § 360.767. “Exhibition” defined
- § 360.773. “State business license” defined
- § 360.774. “Unauthorized alien” defined
- § 360.780. Participants in exhibition: Exemption from licensing requirement
- § 360.787. Payment of licensing fees by operator of facility where exhibition is held; regulations
- § 360.790. Deposit of proceeds in State General Fund
- § 360.796. Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations
- § 360.800. Definitions
- § 360.805. “Affected local government” defined
- § 360.810. “Local government” defined
- § 360.815. “Public utility” defined
- § 360.820. “Telecommunication service” defined
- § 360.825. Acquisition of certain public utilities: Requirements for payments in lieu of taxes and franchise fees; distributions to local governments based on assessed valuation of taxable property
- § 360.830. Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments
- § 360.835. Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement
- § 360.840. Adoption of regulations by Nevada Tax Commission
- § 360.850. Distribution of money pledged pursuant to NRS 271.650; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money
- § 360.855. Distribution of money pledged pursuant to NRS 271A.070; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money
- § 360.860. Definitions
- § 360.861. “Declaration of restrictive covenants and conditions” defined
- § 360.862. “Division” defined
- § 360.863. “Federal low-income housing tax credit” defined
- § 360.864. “Project” defined
- § 360.865. “Project sponsor” defined
- § 360.866. “Qualified allocation plan” defined
- § 360.867. Submittal of application on behalf of project; contents of application; reservation of credits; termination of reservation; issuance and transfer of credits; repayment of excess credits; confidentiality of information in application; regulations
- § 360.868. Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits
- § 360.869. Repayment of tax credits to which project sponsor not entitled
- § 360.870. Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports
- § 360.880. Definitions
- § 360.881. “Capital investment” defined
- § 360.882. “Employer excise taxes” defined
- § 360.883. “Lead participant” defined
- § 360.884. “Local sales and use taxes” defined
- § 360.885. “Participant” defined
- § 360.886. “Project” defined
- § 360.887. “Property taxes” defined
- § 360.888. “Qualified project” defined
- § 360.889. Submittal of application on behalf of project; submission of request for approval of application to Interim Finance Committee; contents of application; provision of additional documentation
- § 360.890. Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of request for approval of application to Interim Finance Committee; submission of information to Office; confidentiality of information contained in application
- § 360.891. Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project
- § 360.892. Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development
- § 360.893. Approval of application for partial abatement of taxes; duration and amount of partial abatement; payment of portion of abated taxes into trust fund in State Treasury; use of money in trust fund; issuance of document certifying abatement of sales and use taxes
- § 360.894. Duty of lead participant to provide records to verify eligibility for transferable tax credits and partial abatement of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation
- § 360.895. Duty of Office of Economic Development to prepare and submit certain reports; contents of reports
- § 360.896. Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city
- § 360.900. Definitions
- § 360.905. “Capital investment” defined
- § 360.910. “Employer excise taxes” defined
- § 360.915. “Lead participant” defined
- § 360.920. “Local sales and use taxes” defined
- § 360.925. “Participant” defined
- § 360.930. “Project” defined
- § 360.935. “Property taxes” defined
- § 360.940. “Qualified project” defined
- § 360.945. Submittal of application on behalf of project; contents of application; provision of additional documentation
- § 360.950. Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of information to Office; confidentiality of information contained in application
- § 360.955. Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project
- § 360.960. Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development
- § 360.965. Approval of application for abatement of taxes; duration of abatement; issuance of document certifying abatement of sales and use taxes
- § 360.970. Duty of lead participant to provide records to verify eligibility for transferable tax credits and abatements of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation
- § 360.975. Duty of Office of Economic Development to prepare and submit certain reports; content of reports
- § 360.980. Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city
- § 360.981. Definitions
- § 360.982. “Economic development financing agreement” defined
- § 360.983. “Economic development financing proposal” defined
- § 360.984. “Infrastructure project” defined
- § 360.985. “Lead participant” defined
- § 360.986. “Local government” defined
- § 360.987. “Office” defined
- § 360.988. “Qualified project” defined
- § 360.989. Submittal and contents of economic development financing proposal
- § 360.990. Approval of economic development financing proposal
- § 360.991. Issuance of general obligation bonds of State of Nevada to finance infrastructure projects identified in economic development financing agreement; limitation on amount of bonds; proceeds allocated to Office of Economic Development
- § 360.992. Expedited determination of water rights in area of qualified project
- § 360A.010. “Department” defined
- § 360A.020. Adoption of regulations by Department
- § 360A.032. Citation of NRS 360A.034
- § 360A.034. Taxpayers' Bill of Rights for Taxes on Fuels
- § 360A.036. Preparation and distribution of pamphlet regarding Taxpayers' Bill of Rights for Taxes on Fuels
- § 360A.040. Submission of dishonored method of payment
- § 360A.050. Extension of time for payment: Interest on amount due
- § 360A.055. Joint and several liability of responsible persons
- § 360A.060. Penalty for failure to pay within required time
- § 360A.070. Waiver or reduction of interest or penalty
- § 360A.080. Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department
- § 360A.090. Priority of right to receive payments in satisfaction of amounts due
- § 360A.100. Determination of amount due by Department; imposition of penalty and interest
- § 360A.110. Offsetting of overpayments
- § 360A.120. Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation
- § 360A.130. Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations
- § 360A.140. Notice of determination required; method and effect of service
- § 360A.150. Time for provision of notice of determination; service by electronic mail
- § 360A.160. Redetermination: Filing of petition with Department
- § 360A.170. Redetermination: Contents of petition; payment of uncontested amount; supportive evidence
- § 360A.180. Redetermination: Consideration by Department; administrative hearing; appeal
- § 360A.190. Redetermination: Authority of Department to change determined amount
- § 360A.200. Redetermination: Finality of order by officer of Department
- § 360A.210. Redetermination: Prerequisites to judicial review of final order; credit or refund
- § 360A.220. Time for payment of determined amount; penalty for delinquency in payment
- § 360A.230. Notice of determination by Department
- § 360A.240. Time for payment of amount specified; finality of determination; penalty for delinquent payment
- § 360A.250. Petition for redetermination; deposit of security
- § 360A.260. Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency
- § 360A.270. Application for entry of judgment: Authority of Department; certificate of delinquency
- § 360A.280. Entry of judgment; service of copy of judgment, application and certificate
- § 360A.290. Execution: Issuance; sales
- § 360A.300. Recordation of abstract or copy of judgment; effect and duration of resulting lien
- § 360A.310. Extension of lien
- § 360A.320. Remedies supplemental; additional requirements unimpaired
- § 360A.330. Recordation of certificate of delinquency; effect, duration and extension of resulting lien
- § 360A.340. Release or subordination of lien by Department; effect of certificate for release or subordination
- § 360A.350. Issuance; effect; levy and sale
- § 360A.360. Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses
- § 360A.365. Order to lock and seal business: Grounds for issuance; service; enforcement
- § 360A.370. Notice of delinquency and demand to transmit certain assets: Issuance and effect
- § 360A.380. Limitation on withholding or transmitting assets
- § 360A.390. Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release
- § 360A.400. Seizure and sale of property by Department
- § 360A.410. Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department
- § 360A.420. Sale of seized property: Service and contents of notice
- § 360A.430. Sale of seized property: Procedure
- § 360A.440. Sale of seized property: Disposition of excess proceeds
- § 360B.010. Short title
- § 360B.020. Legislative findings and declaration
- § 360B.030. Definitions
- § 360B.040. “Agreement” defined
- § 360B.050. “Certified automated system” defined
- § 360B.060. “Certified service provider” defined
- § 360B.062. ‘‘Person” defined
- § 360B.063. “Purchaser” defined
- § 360B.065. “Registered seller” defined
- § 360B.067. “Retail sale” defined
- § 360B.070. “Sales tax” defined
- § 360B.080. “Seller” defined
- § 360B.090. “State” defined
- § 360B.095. “Tangible personal property” defined
- § 360B.100. “Use tax” defined
- § 360B.110. Duties of Nevada Tax Commission
- § 360B.120. Prerequisites to membership
- § 360B.150. Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law
- § 360B.160. Nature and purpose of Agreement