Nevada § 360.261 - Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes
Full text of Nevada Nevada Revised Statutes § 360.261 — Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes, with citation guidance and answers to common questions.
§ 360.261. Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes
Not later than 30 days after the Department or the Nevada Tax Commission makes a finding
or ruling, or enters into an agreement with a retailer providing, that the provisions
of chapters 372 and 374 of NRS relating to the imposition, collection and remittance
of the sales tax, and the collection and remittance of the use tax, do not apply to
the retailer, despite the presence in this State of an office, distribution facility,
warehouse or storage place or similar place of business which is owned or operated
by the retailer or an affiliate of the retailer, whether the finding, ruling or agreement
is written or oral and whether the finding, ruling or agreement is express or implied,
the Department shall submit a report of the finding, ruling or agreement to the Director
of the Legislative Counsel Bureau for transmittal to: 1. If the Legislature is in session, the Legislature; or 2. If the Legislature is not in session, the Legislative Commission.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360.261
What does Nevada Revised Statutes § 360.261 cover?
Section 360.261 ("Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use 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 § 360.261?
A common citation format is "Nevada Revised Statutes § 360.261" (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 § 360.261 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.