Nevada § 360B.220 - Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system
Full text of Nevada Nevada Revised Statutes § 360B.220 — Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system, with citation guidance and answers to common questions.
§ 360B.220. Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system
1. A person that provides a certified automated system is: (a) Responsible for the proper functioning of that system; and (b) Liable to this state for underpayments of tax attributable to errors in the functioning
of the certified automated system. 2. A seller that uses a certified automated system remains responsible and is liable
to this state for reporting and remitting tax. 3. A seller that has a proprietary system for determining the amount of tax due on
transactions and has signed an agreement establishing a performance standard for that
system is liable for the failure of the system to meet the performance standard.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360B.220
What does Nevada Revised Statutes § 360B.220 cover?
Section 360B.220 ("Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system") 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 § 360B.220?
A common citation format is "Nevada Revised Statutes § 360B.220" (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 § 360B.220 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.