Nevada § 360.5973 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes
Full text of Nevada Nevada Revised Statutes § 360.5973 — Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes, with citation guidance and answers to common questions.
§ 360.5973. Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes
1. Except as otherwise provided in NRS 360.205 and 360.5975 , after compliance with NRS 360.5971 , 360.5972 , 372.510 and 374.515 by an applicant for a permit, the Department shall: (a) Grant and issue to the applicant a separate permit for each place of business
within the county. (b) Provide the applicant with a full, written explanation of the liability of the
applicant for the collection and payment of the taxes imposed by chapters 372, 374
and 377 of NRS. The explanation required by this paragraph: (1) Must include the procedures for the collection and payment of the taxes that are
specifically applicable to the type of business conducted by the applicant, including,
without limitation, and when appropriate: (I) An explanation of the circumstances under which a service provided by the applicant
is taxable; (II) The procedures for administering exemptions; and (III) The circumstances under which charges for freight are taxable. (2) Is in addition to, and not in lieu of, the instructions and information required
to be provided by NRS 360.2925 . 2. A permit is not assignable and is valid only for the person in whose name it is
issued and for the transaction of business at the place designated therein. A permit must at all times be conspicuously displayed at the place for which it
is issued.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360.5973
What does Nevada Revised Statutes § 360.5973 cover?
Section 360.5973 ("Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360.5973?
A common citation format is "Nevada Revised Statutes § 360.5973" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360.5973 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.