Nevada § 364.127 - Requirements for payment of certain taxes
Full text of Nevada Nevada Revised Statutes § 364.127 — Requirements for payment of certain taxes, with citation guidance and answers to common questions.
§ 364.127. Requirements for payment of certain taxes
1. A board of county commissioners that imposes a tax on the gross receipts from the
rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to
require: (a) The payment of the proceeds of the tax which are required to be distributed pursuant
to paragraph (a) of subsection 1 of NRS 244.3354 or paragraph (a) of subsection 2 of NRS 244.3354 to the Department of Taxation on or before the last day of the month immediately
following the month for which the tax is collected; and (b) The schedule for the payment of the tax by persons in the business of providing
lodging to provide for the payment of the tax in a sufficiently timely manner to carry
out the provisions of paragraph (a). 2. A board of county commissioners that imposes a tax on the gross receipts from the
rental of transient lodging pursuant to subsection 1 of NRS 244.33561 shall require by ordinance and take such additional action as may be necessary to
require: (a) The payment of the proceeds of the tax which are required to be distributed pursuant
to NRS 387.191 to the State Treasurer on or before the last day of the month immediately following
the month for which the tax is collected; and (b) The schedule for the payment of the tax by persons in the business of providing
lodging to provide for the payment of the tax in a sufficiently timely manner to carry
out the provisions of paragraph (a). 3. The city council or other governing body of an incorporated city that imposes a
tax on the gross receipts from the rental of transient lodging pursuant to subsection
1 of NRS 268.096 shall require by ordinance and take such additional action as may be necessary to
require: (a) The payment of the proceeds of the tax which are required to be distributed pursuant
to paragraph (a) of subsection 1 of NRS 268.0962 or paragraph (a) of subsection 2 of NRS 268.0962 to the Department of Taxation on or before the last day of the month immediately
following the month for which the tax is collected; and (b) The schedule for the payment of the tax by persons in the business of providing
lodging to provide for the payment of the tax in a sufficiently timely manner to carry
out the provisions of paragraph (a).
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 364.127
What does Nevada Revised Statutes § 364.127 cover?
Section 364.127 ("Requirements for payment of certain 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 § 364.127?
A common citation format is "Nevada Revised Statutes § 364.127" (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 § 364.127 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.