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Nevada Revised Statutes - Revenue and Taxation

Nevada Revised Statutes Section 360A.010

“Department” defined. As used in this chapter, “Department” means the Department of Motor Vehicles. ...

Nevada Revised Statutes Section 360A.020

Adoption of regulations by Department. The Department shall adopt:

1. Such regulations as are necessary to carry out the provisions of this chapter.

2. Regulations providing for:

...

Nevada Revised Statutes Section 360A.030

Order to lock and seal business operating without required license or permit: Issuance; service; enforcement.

1. If a person continues to engage in business in this state without a ...

Nevada Revised Statutes Section 360A.040

Submission of check which is dishonored.

1. If a check submitted to the Department for payment of any tax or fee required by chapter 365, 366 or 373 of ...

Nevada Revised Statutes Section 360A.050

Extension of time for payment: Interest on amount due. Except for any payments authorized pursuant to NRS 365.328, 365.340, 366.375 and 366.397, if the Department grants an extension of time ...

Nevada Revised Statutes Section 360A.060

Penalty for failure to pay within required time. Unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax or ...

Nevada Revised Statutes Section 360A.070

Waiver or reduction of interest or penalty.

1. If the Director of the Department or a hearing officer designated by him finds that the failure of a person to ...

Nevada Revised Statutes Section 360A.080

Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department. The Department may:

1. Enter into a written agreement with a person who is required to ...

Nevada Revised Statutes Section 360A.090

Priority of right to receive payments in satisfaction of amounts due.

1. The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365, ...

Nevada Revised Statutes Section 360A.100

Determination of amount due by Department; imposition of penalty and interest. Except as otherwise provided in NRS 366.395:

1. If a person fails to file a return or the ...

Nevada Revised Statutes Section 360A.110

Offsetting of overpayments. In making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods ...

Nevada Revised Statutes Section 360A.120

Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation. If any part of the deficiency for which a deficiency determination is made is because of negligence ...

Nevada Revised Statutes Section 360A.130

Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. If any part of the deficiency for which a deficiency determination is ...

Nevada Revised Statutes Section 360A.140

Notice of determination required; method and effect of service.

1. The Department shall give a person against whom a determination has been made written notice of its determination.

...

Nevada Revised Statutes Section 360A.150

Time for provision of notice of determination.

1. Except as otherwise provided in subsections 2, 3 and 4, each notice of a deficiency determination issued by the Department must ...

Nevada Revised Statutes Section 360A.160

Redetermination: Filing of petition with Department.

1. Any person against whom a deficiency determination is made who believes that the determination is incorrect may petition the Department for a ...

Nevada Revised Statutes Section 360A.170

Redetermination: Contents of petition; payment of uncontested amount; supportive evidence. A petition for redetermination must:

1. Set forth the amount of the determination that is contested and the grounds ...

Nevada Revised Statutes Section 360A.180

Redetermination: Consideration by Department; oral hearing.

1. If a petition for redetermination is filed within the period prescribed in NRS 360A.160, the Department shall reconsider the determination and, if ...

Nevada Revised Statutes Section 360A.190

Redetermination: Authority of Department to change determined amount. The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only ...

Nevada Revised Statutes Section 360A.200

Redetermination: Finality of order by officer of Department. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the ...

Nevada Revised Statutes Section 360A.210

Redetermination: Prerequisites to judicial review of final order; credit or refund.

1. Before a person may request judicial review pursuant to NRS 233B.130 from a final order of ...

Nevada Revised Statutes Section 360A.220

Time for payment of determined amount; penalty for delinquency in payment.

1. The amount specified as deficient in a determination made by the Department pursuant to the provisions of ...

Nevada Revised Statutes Section 360A.230

Notice of determination by Department. If the Department believes that the collection of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or ...

Nevada Revised Statutes Section 360A.240

Time for payment of amount specified; finality of determination; penalty for delinquent payment. The amount specified in the determination must be paid within 10 days after the service of the ...

Nevada Revised Statutes Section 360A.250

Petition for redetermination; deposit of security. A person against whom a determination is made pursuant to NRS 360A.230 may petition for a redetermination. The petition is subject to the requirements ...

Nevada Revised Statutes Section 360A.260

Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

1. If a person who is delinquent in the payment ...

Nevada Revised Statutes Section 360A.270

Application for entry of judgment: Authority of Department; certificate of delinquency.

1. If, with respect to any tax or fee required by chapter 365, 366 or 373 of NRS ...

Nevada Revised Statutes Section 360A.280

Entry of judgment; service of copy of judgment, application and certificate. The county clerk shall, immediately upon the filing of the application and certificate pursuant to NRS 360A.270, enter a ...

Nevada Revised Statutes Section 360A.290

Execution: Issuance; sales. Execution must issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales must be held ...

Nevada Revised Statutes Section 360A.300

Recordation of abstract or copy of judgment; effect and duration of resulting lien.

1. An abstract of the judgment, or a copy thereof, may be recorded in the office ...

Nevada Revised Statutes Section 360A.310

Extension of lien. The lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in the manner provided ...

Nevada Revised Statutes Section 360A.320

Remedies supplemental; additional requirements unimpaired. The remedies provided for in NRS 360A.270 to 360A.320, inclusive, are intended to supplement any other remedies provided for in this chapter or chapter 365, ...

Nevada Revised Statutes Section 360A.330

Recordation of certificate of delinquency; effect, duration and extension of resulting lien.

1. If any tax or fee required by chapter 365, 366 or 373 of NRS or NRS ...

Nevada Revised Statutes Section 360A.340

Release or subordination of lien by Department; effect of certificate for release or subordination.

1. The Department may release all or any portion of the property subject to a ...

Nevada Revised Statutes Section 360A.350

Issuance; effect; levy and sale.

1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent ...

Nevada Revised Statutes Section 360A.360

Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

1. The Department may pay or advance ...

Nevada Revised Statutes Section 360A.370

Notice of delinquency and demand to transmit certain assets: Issuance and effect.

1. If a person is delinquent in the payment of any tax or fee required by chapter ...

Nevada Revised Statutes Section 360A.380

Limitation on withholding or transmitting assets. In carrying out the provisions of NRS 360A.370, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient ...

Nevada Revised Statutes Section 360A.390

Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release.

1. If a person who is liable for any tax ...

Nevada Revised Statutes Section 360A.400

Seizure and sale of property by Department.

1. At any time within 3 years after a person has become delinquent in the payment of any amount of taxes or ...

Nevada Revised Statutes Section 360A.410

Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department. The Department may adopt regulations that prescribe the manner in which ...

Nevada Revised Statutes Section 360A.420

Sale of seized property: Service and contents of notice. The notice of a sale and the time and place of the sale must be given to the delinquent person in ...

Nevada Revised Statutes Section 360A.430

Sale of seized property: Procedure.

1. At a sale described in NRS 360A.420, the Department shall sell the property in accordance with law and the notice and deliver to ...

Nevada Revised Statutes Section 360A.440

Sale of seized property: Disposition of excess proceeds.

1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due this ...

Nevada Revised Statutes Section 360B.010

Short title. NRS 360B.010 to 360B.375, inclusive, shall be known as the Simplified Sales and Use Tax Administration Act. ...

Nevada Revised Statutes Section 360B.020

Legislative findings and declaration. The Legislature hereby finds and declares that:

1. A simplified sales and use tax system will reduce, and over time eliminate, the burden and cost ...

Nevada Revised Statutes Section 360B.030

Definitions. As used in NRS 360B.010 to 360B.375, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360B.040 to 360B.100, inclusive, have the meanings ascribed to ...

Nevada Revised Statutes Section 360B.040

“Agreement” defined. “Agreement” means the Streamlined Sales and Use Tax Agreement. ...

Nevada Revised Statutes Section 360B.050

“Certified automated system” defined. “Certified automated system” means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a ...

Nevada Revised Statutes Section 360B.060

“Certified service provider” defined. “Certified service provider” means an agent certified jointly by the states that are signatories to the Agreement to perform all of a seller’s sales tax functions. ...

Nevada Revised Statutes Section 360B.063

“Purchaser” defined. [Effective January 1, 2006.] “Purchaser” means a person to whom a sale of tangible personal property is made. ...

Nevada Revised Statutes Section 360B.065

“Registered seller” defined. [Effective January 1, 2006.] “Registered seller” means a seller registered pursuant to NRS 360B.200. ...

Nevada Revised Statutes Section 360B.067

“Retail sale” defined. [Effective January 1, 2006.] “Retail sale” means any sale, lease or rental for any purpose other than for resale, sublease or subrent. ...

Nevada Revised Statutes Section 360B.070

“Sales tax” defined. [Effective through December 31, 2005.] “Sales tax” means the tax levied by section 19 of chapter 397, Statutes of Nevada 1955, at page 766, and any similar ...

Nevada Revised Statutes Section 360B.070

“Sales tax” defined. [Effective January 1, 2006.] “Sales tax” means the tax levied by section 19 of chapter 397, Statutes of Nevada 1955, at page 766, and any similar tax ...

Nevada Revised Statutes Section 360B.080

“Seller” defined. [Effective through December 31, 2005.] “Seller” means any person making sales, leases or rentals of personal property or services. ...

Nevada Revised Statutes Section 360B.080

“Seller” defined. [Effective January 1, 2006.] “Seller” means any person making sales, leases or rentals of tangible personal property. ...

Nevada Revised Statutes Section 360B.090

“State” defined. “State” means any state of the United States and the District of Columbia. ...

Nevada Revised Statutes Section 360B.095

“Tangible personal property” defined. [Effective January 1, 2006.] “Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner ...

Nevada Revised Statutes Section 360B.100

“Use tax” defined. [Effective through December 31, 2005.] “Use tax” means the tax levied by section 34 of chapter 397, Statutes of Nevada 1955, at page 769, as amended by ...

Nevada Revised Statutes Section 360B.100

“Use tax” defined. [Effective January 1, 2006.] “Use tax” means the tax levied by section 34 of chapter 397, Statutes of Nevada 1955, at page 769, as amended by section ...

Nevada Revised Statutes Section 360B.110

Duties of Nevada Tax Commission. [Effective through December 31, 2005.] The Nevada Tax Commission shall:

1. Except as otherwise provided in NRS 360B.120, enter into the Agreement.

2. ...

Nevada Revised Statutes Section 360B.110

Duties of Nevada Tax Commission. [Effective January 1, 2006.] The Nevada Tax Commission shall:

1. Except as otherwise provided in NRS 360B.120, enter into the Agreement.

2. Act ...

Nevada Revised Statutes Section 360B.120

Prerequisites to membership.

1. The Nevada Tax Commission shall not enter into the Agreement unless the Agreement:

(a) Sets restrictions to limit over time the number of state ...

Nevada Revised Statutes Section 360B.130

Liability for sales and use taxes; right to audit certified service providers and sellers; system checks of sellers. [Replaced in revision by NRS 360B.210.] ...

Nevada Revised Statutes Section 360B.140

Responsibility and liability associated with certified automated systems and proprietary systems. [Replaced in revision by NRS 360B.220.] ...

Nevada Revised Statutes Section 360B.150

Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law. [Effective on the date this state becomes a member of the Streamlined Sales ...

Nevada Revised Statutes Section 360B.160

Nature and purpose of Agreement. The Agreement authorized by NRS 360B.010 to 360B.375, inclusive, is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides ...

Nevada Revised Statutes Section 360B.170

Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement. No provision of the Agreement authorized by NRS 360B.010 to 360B.375, inclusive, invalidates, in whole or ...

Nevada Revised Statutes Section 360B.200

Establishment and maintenance of registration system for sellers; rights and duties of registering seller. [Effective January 1, 2006.]

1. The Department shall, in cooperation with any other states that ...

Nevada Revised Statutes Section 360B.210

Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers. [Effective January 1, 2006.]

1. ...

Nevada Revised Statutes Section 360B.220

Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system. [Effective January 1, 2006.]

1. A person that provides ...

Nevada Revised Statutes Section 360B.230

Posting by Department of certain information on website or other Internet site; notice of changes to posted information. [Effective January 1, 2006.]

1. The Department shall post on a ...

Nevada Revised Statutes Section 360B.240

Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in state. [Effective January 1, 2006.]

1. The Department shall maintain a ...

Nevada Revised Statutes Section 360B.250

Waiver of liability of registered seller or certified service provider for collection of incorrect amount of tax under certain circumstances. [Effective January 1, 2006.] The Department shall waive any liability ...

Nevada Revised Statutes Section 360B.260

Direct pay permits: Use; application for permit. [Effective January 1, 2006.]

1. A purchaser may purchase tangible personal property without paying to the seller at the time of purchase ...

Nevada Revised Statutes Section 360B.270

Purchases of tangible personal property that will be used digitally or electronically in multiple jurisdictions. [Effective January 1, 2006.]

1. A purchaser who:

(a) Has not obtained a ...

Nevada Revised Statutes Section 360B.280

Purchases of direct mail. [Effective January 1, 2006.]

1. A purchaser of direct mail must provide to the seller at the time of the purchase:

(a) If the ...

Nevada Revised Statutes Section 360B.290

Contents of document given to purchaser indicating sales price of tangible personal property. [Effective January 1, 2006.] Any invoice, billing or other document given to a purchaser that indicates the ...

Nevada Revised Statutes Section 360B.300

Payment of tax due on weekend or legal holiday. [Effective January 1, 2006.] Notwithstanding the provisions of any other specific statute, if any sales or use tax is due and ...

Nevada Revised Statutes Section 360B.310

Effective date of change in tax rate resulting from change in boundary of local government. [Effective January 1, 2006.] Notwithstanding the provisions of any other specific statute, if the boundary ...

Nevada Revised Statutes Section 360B.350

Definitions. [Effective January 1, 2006.] As used in NRS 360B.350 to 360B.375, inclusive:

1. “Receive” means taking possession of or making the first use of tangible personal property, whichever ...

Nevada Revised Statutes Section 360B.355

Applicability of provisions. [Effective January 1, 2006.]

1. Except as otherwise provided in this section, for the purpose of determining the liability of a seller for sales and use ...

Nevada Revised Statutes Section 360B.360

Retail sale of tangible personal property generally. [Effective January 1, 2006.] Except as otherwise provided in NRS 360B.350 to 360B.375, inclusive, the retail sale, excluding the lease or rental, of ...

Nevada Revised Statutes Section 360B.365

Lease or rental of tangible personal property generally. [Effective January 1, 2006.]

1. Except as otherwise provided in this section and NRS 360B.355, 360B.370 and 360B.375, the lease or ...

Nevada Revised Statutes Section 360B.370

Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment. [Effective January 1, 2006.]

1. Except as otherwise provided in this section and ...

Nevada Revised Statutes Section 360B.375

Lease or rental of transportation equipment. [Effective January 1, 2006.] Except as otherwise provided in NRS 360B.355, the lease or rental of transportation equipment shall be deemed to take place ...

Nevada Revised Statutes Section 360.001

“Department” and “Executive Director” defined. As used in this title, except as otherwise provided in chapters 364, 365, 366, 371 and 373 of NRS and unless the context requires otherwise:

Nevada Revised Statutes Section 360.005

“Retailer” defined. As used in this chapter, “retailer” has the meaning ascribed to it in NRS 372.055. ...

Nevada Revised Statutes Section 360.010

Nevada Tax Commission: Creation; composition; Chairman.

1. The Nevada Tax Commission, consisting of eight members appointed by the Governor, is hereby created.

2. The Governor shall designate one ...

Nevada Revised Statutes Section 360.020

Qualifications of commissioners.

1. Five of the commissioners must have at least 10 years’ experience, respectively, in the following fields:

(a) Real property.

(b) Utility business.

...

Nevada Revised Statutes Section 360.030

Limitations on appointment of commissioners; terms; removal from office.

1. Not more than five of the eight commissioners may be:

(a) Appointed from any one county in this ...

Nevada Revised Statutes Section 360.050

Compensation of commissioners.

1. Each of the commissioners is entitled to receive a salary of not more than $80, as fixed by the Commission, for each day actually employed ...

Nevada Revised Statutes Section 360.070

Location of office of Nevada Tax Commission; hours of operation. The Nevada Tax Commission shall:

1. Keep its office at Carson City, Nevada; and

2. Be in general ...

Nevada Revised Statutes Section 360.080

Quorum; voting by commissioners.

1. Five members shall constitute a quorum for the transaction of business.

2. The Chairman and each of the commissioners have a vote upon ...

Nevada Revised Statutes Section 360.090

Adoption of regulations by Nevada Tax Commission governing business of Commission and Department. In addition to the other duties prescribed by title 32 of NRS, the members of the Nevada ...

Nevada Revised Statutes Section 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. The Nevada Tax Commission ...

Nevada Revised Statutes Section 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. The Nevada Tax Commission shall adopt regulations ...

Nevada Revised Statutes Section 360.095

Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission. In the adoption of regulations, policies of enforcement, and policies for auditing ...

Nevada Revised Statutes Section 360.100

Annual report by Department; statements to be furnished to Governor. The Department shall:

1. On or before January 15 of each year, prepare and publish a report that shows ...

Nevada Revised Statutes Section 360.105

Submission of proposed budget and legislation of Department to Nevada Tax Commission; submission of biennial report of Department to Nevada Tax Commission and Legislature.

1. The Department shall:

...

Nevada Revised Statutes Section 360.110

Printing by State Printing Division of Department of Administration. All forms, blanks, envelopes, letterheads, circulars and reports required by the Department must be printed by the State Printing Division of ...

Nevada Revised Statutes Section 360.120

Department of Taxation: Creation; head of Department; Executive Director.

1. The Department of Taxation is hereby created.

2. The head of the Department is the Nevada Tax Commission. ...

Nevada Revised Statutes Section 360.130

Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.

1. The Executive Director shall:

(a) Keep full and correct records of ...

Nevada Revised Statutes Section 360.140

Organization of Department; hiring and assignment of employees.

1. The Executive Director shall organize the work of the Department in such a way as to secure maximum efficiency in ...

Nevada Revised Statutes Section 360.145

Employees of Department: Evaluation on basis of assessments or collections prohibited. The Department shall not evaluate an employee of the Department on the basis of assessments or collections from taxpayers. ...

Nevada Revised Statutes Section 360.200

General powers of Department. The Department may exercise the specific powers enumerated in this chapter and, except as otherwise provided by law, may exercise general supervision and control over the ...

Nevada Revised Statutes Section 360.210

Power of Department to appraise and assess property. The Department has the original power of appraisal and assessment of all property mentioned in NRS 361.320. ...

Nevada Revised Statutes Section 360.215

Powers and duties of Department regarding county assessors, assessment procedures and equalization. The Department:

1. May assist the county assessors in appraising property within their respective counties which the ...

Nevada Revised Statutes Section 360.220

Duty of Department to require local governments to submit fiscal information. The Department shall require governing bodies of local governments, as defined in NRS 354.474, to submit a budget estimate ...

Nevada Revised Statutes Section 360.225

Duty of Department to investigate eligibility for abatement or deferral of certain taxes; report to Commission on Economic Development. [Effective through June 30, 2005.]

1. During the course of ...

Nevada Revised Statutes Section 360.225

Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Commission on Economic Development. [Effective July 1, 2005.]

1. During the course of ...

Nevada Revised Statutes Section 360.230

Duty of Department to investigate property escaping taxation and require placement on tax roll. The Department shall:

1. Diligently investigate any class or kind of property believed to be ...

Nevada Revised Statutes Section 360.232

Audits by Department: Notification of taxpayer and extension of date for completion.

1. If an audit is conducted by the Department pursuant to the provisions of this title, the ...

Nevada Revised Statutes Section 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. If an officer, employee or agent of ...

Nevada Revised Statutes Section 360.235

Refund or credit to taxpayer after audit. Except as otherwise required in NRS 361.485, any amount determined to be refundable by the Department after an audit must be refunded or ...

Nevada Revised Statutes Section 360.238

Department may charge fee for returned checks. The Department may charge a person a fee of $25 for each check returned to the Department because the person had insufficient money ...

Nevada Revised Statutes Section 360.240

Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.

1. The Department shall have the power to summon witnesses to ...

Nevada Revised Statutes Section 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 ...

Nevada Revised Statutes Section 360.247

Hearing on appeal concerning liability for tax must be open to public unless taxpayer requests that it be closed. Except as otherwise provided in this section, any appeal to the ...

Nevada Revised Statutes Section 360.250

Power of Nevada Tax Commission to supervise and regulate assessment of property and collection of taxes; sharing information; certificate of assessor required; penalty for falsifying certificate; undercollections.

1. The ...

Nevada Revised Statutes Section 360.260

Power of Nevada Tax Commission to institute and instigate action and prosecution.

1. The Nevada Tax Commission shall have the power to direct what proceedings, actions or prosecutions shall ...

Nevada Revised Statutes Section 360.265

Power of Nevada Tax Commission regarding uncollectible debts. The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a ...

Nevada Revised Statutes Section 360.270

Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department. The enumeration of the powers in NRS 360.200 to 360.265, inclusive, shall not be considered ...

Nevada Revised Statutes Section 360.271

Deposit of money received by Department in lieu of surety bond. All money which the Department receives in lieu of a surety bond from any dealer, importer or other person ...

Nevada Revised Statutes Section 360.278

Authority to engage service of armored car. The Department and the State Board of Finance may enter into contracts for armored car service or engage such service where necessary to ...

Nevada Revised Statutes Section 360.279

Transfer of unclaimed security for closed accounts to State General Fund.

1. Three years after the service of notice upon any person who has deposited security with the Department ...

Nevada Revised Statutes Section 360.280

Duties of county assessor and board of county commissioners.

1. All county assessors shall:

(a) Adopt and put in practice the manuals and regulations established and prescribed by ...

Nevada Revised Statutes Section 360.283

Annual determination of population of towns, townships, cities and counties.

1. The Department shall adopt regulations to establish a method of determining annually the population of each town, township, ...

Nevada Revised Statutes Section 360.285

Certification of population by Governor.

1. For the purposes of this title, the Governor shall, on or before March 1 of each year, certify the population of each town, ...

Nevada Revised Statutes Section 360.287

Apportionment of tax receipts to cities. Any person charged with the duty of apportioning any tax proceeds to any incorporated city shall use the population figures which are certified annually ...

Nevada Revised Statutes Section 360.2905

Citation of NRS 360.291. NRS 360.291 may be cited as the Taxpayers’ Bill of Rights.

NRS 360.291 ...

Nevada Revised Statutes Section 360.2915

Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments. The Department:

1. Shall adopt regulations to carry out the provisions of the Taxpayers’ Bill ...

Nevada Revised Statutes Section 360.292

Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights. The Executive Director shall cause:

1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ ...

Nevada Revised Statutes Section 360.2925

Provision of instructions and information to taxpayer liable for first time for taxes on business. The Department shall provide each taxpayer who it determines may be liable for taxes on ...

Nevada Revised Statutes Section 360.293

Provision of response to request submitted by taxpayer. The Department shall provide a taxpayer with a written response to any written request submitted by the taxpayer within 30 days after ...

Nevada Revised Statutes Section 360.2935

Refund to taxpayer of overpayment together with payment of interest. Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the ...

Nevada Revised Statutes Section 360.295

Rate of interest. Except as otherwise specifically provided in this title, if the Department grants an extension of the time for paying any amount required to be paid under this ...

Nevada Revised Statutes Section 360.300

Computation of tax, contribution or premium by Department; penalty for failure to file return. [Effective through December 31, 2005.]

1. If a person fails to file a return ...

Nevada Revised Statutes Section 360.300

Computation of tax, contribution or premium by Department; penalty for failure to file return. [Effective January 1, 2006.]

1. If a person fails to file a return or ...

Nevada Revised Statutes Section 360.320

Offsetting of certain overpayments; calculation of penalties and interest.

1. Except as otherwise provided in this title, in making a determination of the amount required to be paid, the ...

Nevada Revised Statutes Section 360.330

Penalty for deficiency resulting from negligence or intentional disregard of law or regulation. If any part of the deficiency for which a determination is made is due to negligence or ...

Nevada Revised Statutes Section 360.340

Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. If any part of the deficiency for which a deficiency determination is ...

Nevada Revised Statutes Section 360.350

Notice of determination required; method and effect of service.

1. The Department shall give a person against whom a determination has been made written notice of its determination.

...

Nevada Revised Statutes Section 360.355

Time for provision of notice of determination.

1. Except as otherwise provided in subsections 2, 3 and 4 and in NRS 375A.180 and 375B.210, every notice of the determination ...

Nevada Revised Statutes Section 360.360

Redetermination: Petition; time for filing.

1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination ...

Nevada Revised Statutes Section 360.365

Redetermination: Contents of petition and accompanying materials. A petition for redetermination must:

1. Set forth the amount of the determination being contested and the grounds for seeking a redetermination; ...

Nevada Revised Statutes Section 360.370

Redetermination: Oral hearing; notice; continuances.

1. If a petition for redetermination is filed within the 45-day period, the Department shall reconsider the determination and, if the person has so ...

Nevada Revised Statutes Section 360.380

Redetermination: Change in determined amount; limitations. The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a ...

Nevada Revised Statutes Section 360.390

Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.

1. The order entered by an officer of the Department upon ...

Nevada Revised Statutes Section 360.395

Redetermination: Prerequisites to judicial review of final order; credit or refund.

1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final order of the ...

Nevada Revised Statutes Section 360.400

Time for payment of determined amount; penalty for delinquency in payment.

1. All determinations made by the Department under the authority of NRS 360.300 to 360.400, inclusive, are due ...

Nevada Revised Statutes Section 360.412

Duty of Department to make determination; service of notice. If the Department believes that the collection of any amount of sales or use tax, business tax or other excise due ...

Nevada Revised Statutes Section 360.414

When payment due; finality of determination; penalty for delinquent payment. The amount specified in the determination must be paid within 10 days after the service of the notice of the ...

Nevada Revised Statutes Section 360.416

Petition for redetermination; deposit of security. A person against whom a determination is made pursuant to NRS 360.412 may petition for redetermination. The petition is subject to the requirements of ...

Nevada Revised Statutes Section 360.417

Penalty for failure to pay tax or fee. Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by ...

Nevada Revised Statutes Section 360.419

Waiver or reduction of interest or penalty.

1. If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return ...

Nevada Revised Statutes Section 360.4193

Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

1. If a person is delinquent in the payment of ...

Nevada Revised Statutes Section 360.4195

Action for use tax: Manner of service of process.

1. In an action relating to use tax, process may be served:

(a) According to the Nevada Rules of ...

Nevada Revised Statutes Section 360.420

Application for entry of summary judgment: Filing of certificate of delinquency.

1. If, with respect to any tax or fee administered by the Department, a person:

(a) Fails ...

Nevada Revised Statutes Section 360.425

Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department. The county clerk, immediately upon the filing of the application and certificate pursuant to ...

Nevada Revised Statutes Section 360.440

Execution: Issuance; sale. Execution shall issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales shall be held ...

Nevada Revised Statutes Section 360.450

Recording abstract or copy of judgment results in lien; duration.

1. An abstract of the judgment, or a copy thereof, may be recorded in the office of the county ...

Nevada Revised Statutes Section 360.460

Extension of lien. The lien may, within 5 years of the date of the judgment or within 5 years of the last extension of the lien in the manner herein ...

Nevada Revised Statutes Section 360.470

Remedies of State are supplemental; additional requirements unimpaired. The remedies of the State provided for in NRS 360.420 to 360.470, inclusive, are intended to supplement existing remedies applicable to specific ...

Nevada Revised Statutes Section 360.473

Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

1. If any tax or fee administered by the Department is not paid when due, the Department ...

Nevada Revised Statutes Section 360.475

Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.

1. The Department may release all or any portion of the property subject to a ...

Nevada Revised Statutes Section 360.480

Cases of priority; subordination to prior recorded liens and certain other debts.

1. The amounts, including interest and penalties, required to be paid by any person under this title ...

Nevada Revised Statutes Section 360.483

Issuance; effect; levy and sale.

1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent ...

Nevada Revised Statutes Section 360.485

Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

1. The Department may pay or advance ...

Nevada Revised Statutes Section 360.489

Rate of tax used to determine amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers. [Effective through December 31, 2005.]

1. In ...

Nevada Revised Statutes Section 360.489

Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers. [Effective January 1, 2006.]

1. In determining the amount of:

...

Nevada Revised Statutes Section 360.490

Penalty for operation of business without permit or license; issuance of order to lock and seal business.

1. Any person who engages in business in this state without having ...

Nevada Revised Statutes Section 360.500

Delivery of order to lock and seal business to sheriff for enforcement. The order to lock and seal a place of business must be delivered to the sheriff of the ...

Nevada Revised Statutes Section 360.510

Notice of delinquency and demand to transmit certain assets: Issuance and effect. [Effective through December 31, 2005.]

1. If any person is delinquent in the payment of any ...

Nevada Revised Statutes Section 360.510

Notice of delinquency and demand to transmit certain assets: Issuance and effect. [Effective January 1, 2006.]

1. If any person is delinquent in the payment of any tax ...

Nevada Revised Statutes Section 360.520

Limitation on withholding or transmitting assets. In administering the provisions of NRS 360.510, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid ...

Nevada Revised Statutes Section 360.525

Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

1. If a person who is liable for any ...

Nevada Revised Statutes Section 360.530

Seizure of property by Department for payment of sales or use tax or other excise tax due.

1. At any time within 3 years after any person has become ...

Nevada Revised Statutes Section 360.535

Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax. The Department may adopt regulations which set forth the ...

Nevada Revised Statutes Section 360.540

Service and contents of notice of sale of property seized to pay taxes.

1. Notice of the sale and the time and place of it must be given to ...

Nevada Revised Statutes Section 360.550

Sale of property for delinquent taxes.

1. At the sale the Department shall sell the property in accordance with law and the notice and shall deliver to the purchaser ...

Nevada Revised Statutes Section 360.560

Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.

1. If, upon the sale, the money received exceeds the total of all ...

Nevada Revised Statutes Section 360.600

Definitions. As used in NRS 360.600 to 360.740, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.605 to 360.650, inclusive, have the meanings ascribed to ...

Nevada Revised Statutes Section 360.605

“Account” defined. “Account” means the Local Government Tax Distribution Account created pursuant to NRS 360.660. ...

Nevada Revised Statutes Section 360.610

“County” defined. “County” includes Carson City. ...

Nevada Revised Statutes Section 360.620

“Enterprise district” defined. “Enterprise district” means a governmental entity which:

1. Is not a county, city or town;

2. Receives any portion of the proceeds of a tax ...

Nevada Revised Statutes Section 360.640

“Local government” defined. “Local government” means any county, city or town that receives any portion of the proceeds of a tax which is included in the Account. ...

Nevada Revised Statutes Section 360.650

“Special district” defined. “Special district” means a governmental entity that receives any portion of the proceeds of a tax which is included in the Account and which is not:

Nevada Revised Statutes Section 360.660

Local Government Tax Distribution Account: Creation; administration by Executive Director. The Local Government Tax Distribution Account is hereby created in the intergovernmental fund. The Executive Director shall administer the Account. ...

Nevada Revised Statutes Section 360.670

Eligibility for allocation from Account. Except as otherwise provided in NRS 360.740, each:

1. Local government that receives, before July 1, 1998, any portion of the proceeds of a ...

Nevada Revised Statutes Section 360.680

Annual allocations from Account.

1. On or before July 1 of each year, the Executive Director shall allocate to each enterprise district an amount equal to the amount that ...

Nevada Revised Statutes Section 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.

1. Except as ...

Nevada Revised Statutes Section 360.695

Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.

1. If the population and assessed valuation of the taxable ...

Nevada Revised Statutes Section 360.700

Guaranteed allocation from Account for tax proceeds pledged to secure obligations. The Executive Director shall ensure that each local government, special district or enterprise district that:

1. Received, before ...

Nevada Revised Statutes Section 360.710

Determination of enterprise districts.

1. The Executive Director shall determine whether a governmental entity is an enterprise district.

2. In determining whether a governmental entity is an enterprise ...

Nevada Revised Statutes Section 360.720

Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.

1. An enterprise district shall not pledge any portion ...

Nevada Revised Statutes Section 360.730

Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.

1. The governing bodies of two or more local governments or special districts, or any combination ...

Nevada Revised Statutes Section 360.740

Request of newly created local government or special district for allocation from Account.

1. The governing body of a local government or special district that is created after July ...

Nevada Revised Statutes Section 360.750

Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Commission on Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and ...

Nevada Revised Statutes Section 360.750

Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Commission on Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and ...

Nevada Revised Statutes Section 360.760

Definitions. As used in NRS 360.760 to 360.795, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.765, 360.770 and 360.775 have the meanings ascribed to ...

Nevada Revised Statutes Section 360.765

“Business” defined.

1. “Business” includes:

(a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the laws of ...

Nevada Revised Statutes Section 360.770

“Employee” defined.

1. “Employee” includes:

(a) A natural person who receives wages or other remuneration from a business for personal services, including commissions and bonuses and remuneration payable ...

Nevada Revised Statutes Section 360.775

“Wages” defined. “Wages” means any remuneration paid for personal services, including commissions, and bonuses and remuneration payable in any medium other than cash. ...

Nevada Revised Statutes Section 360.780

Business license required; application and annual fee for license; penalty for late payment of fee; activities constituting conduct of business.

1. Except as otherwise provided in subsection 8, a ...

Nevada Revised Statutes Section 360.785

Activities of natural person constituting business. The activity or activities conducted by a natural person shall be deemed to be a business that is subject to the provisions of NRS ...

Nevada Revised Statutes Section 360.790

Deposit of proceeds in State General Fund. The Department shall deposit all money it receives pursuant to NRS 360.760 to 360.795, inclusive, in the State Treasury for credit to the ...

Nevada Revised Statutes Section 360.795

Confidentiality of records and files of Department.

1. Except as otherwise provided in this section and NRS 360.250, the records and files of the Department concerning the administration of ...

Nevada Revised Statutes Section 360.800

Definitions. As used in NRS 360.800 to 360.840, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.805 to 360.820, inclusive, have the meanings ascribed to ...

Nevada Revised Statutes Section 360.805

“Affected local government” defined. “Affected local government” means any local government that will receive less money from state or local taxes or franchise fees or from payments in lieu of ...

Nevada Revised Statutes Section 360.810

“Local government” defined. “Local government” means any city, county, district or other political subdivision of this state. ...

Nevada Revised Statutes Section 360.815

“Public utility” defined. “Public utility” means any privately, publicly or cooperatively owned system for providing a utility service to the public or a segment of the public. ...

Nevada Revised Statutes Section 360.820

“Telecommunications service” defined. “Telecommunications service” has the meaning ascribed to it in 47 U.S.C. § 153(46), as that section existed on July 1, 2003. ...

Nevada Revised Statutes Section 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.

1. Except as ...

Nevada Revised Statutes Section 360.830

Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.

1. Except as otherwise provided in this section, if on or after ...

Nevada Revised Statutes Section 360.835

Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.

1. If a local government and an affected local government cannot reach agreement pursuant to ...

Nevada Revised Statutes Section 360.840

Adoption of regulations by Nevada Tax Commission. The Nevada Tax Commission shall adopt such regulations as it deems appropriate to carry out the provisions of NRS 360.800 to 360.840, inclusive. ...

Nevada Revised Statutes Section 360.850

Distribution of money pledged pursuant to certain assessment ordinances for local improvements; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of ...

Nevada Revised Statutes Section 361A.010

Definitions. As used in this chapter, the terms defined in NRS 361A.020 to 361A.065, inclusive, have the meanings ascribed to them in those sections except where the context otherwise requires. ...

Nevada Revised Statutes Section 361A.020

“Agricultural real property” defined.

1. “Agricultural real property” means:

(a) Land devoted exclusively for at least 3 consecutive years immediately preceding the assessment date to agricultural use.

...

Nevada Revised Statutes Section 361A.030

“Agricultural use” defined.

1. “Agricultural use” means the current employment of real property as a business venture for profit, which business produced a minimum gross income of $5,000 from ...

Nevada Revised Statutes Section 361A.031

“Converted to a higher use” defined.

1. “Converted to a higher use” means:

(a) A physical alteration of the surface of the property enabling it to be used ...

Nevada Revised Statutes Section 361A.032

“Higher use” defined. “Higher use” means any use other than agricultural use or open-space use. ...

Nevada Revised Statutes Section 361A.040

“Open-space real property” defined. “Open-space real property” means:

1. Land:

(a) Located within an area classified pursuant to NRS 278.250 and subject to regulations designed to promote the ...

Nevada Revised Statutes Section 361A.050

“Open-space use” defined. “Open-space use” means the current employment of land, the preservation of which use would conserve and enhance natural or scenic resources, protect streams and water supplies, maintain ...

Nevada Revised Statutes Section 361A.060

“Owner” defined. “Owner” means any person having a legal or equitable freehold estate in agricultural or open-space real property, including a contract vendee of a land sales contract respecting the ...

Nevada Revised Statutes Section 361A.065

“Parcel” defined. “Parcel” means a contiguous area of land that is designated by a county assessor as a parcel for assessment purposes. ...

Nevada Revised Statutes Section 361A.090

Legislative declaration.

1. It is the intent of the Legislature to:

(a) Constitute agricultural and open-space real property as a separate class for taxation purposes; and

(b) ...

Nevada Revised Statutes Section 361A.100

Application by owner. Any owner of real property may apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in this ...

Nevada Revised Statutes Section 361A.110

Filing, contents and execution of application.

1. Any application for agricultural use assessment must be filed on or before June 1 of any year:

(a) With the county ...

Nevada Revised Statutes Section 361A.120

Independent determination of use; regulations; notice of determination; recording of approved applications.

1. Upon receipt of an application, the county assessor or the Department shall make an independent determination ...

Nevada Revised Statutes Section 361A.130

Determination of value for agricultural use; notification of assessment.

1. If the property is found to be agricultural real property, the county assessor shall determine its value for agricultural ...

Nevada Revised Statutes Section 361A.140

Classification of agricultural property; valuations for each classification.

1. On or before the first Monday in October of each year, the Nevada Tax Commission shall:

(a) Define the ...

Nevada Revised Statutes Section 361A.150

Disqualification of property.

1. The county assessor shall enter on the assessment roll the valuation based on agricultural use until the property becomes disqualified for agricultural use assessment by:

Nevada Revised Statutes Section 361A.155

Determination of taxable value when agricultural land converted to higher use. When any portion of agricultural land is converted to a higher use, the county assessor shall determine its taxable ...

Nevada Revised Statutes Section 361A.160

Determination of county assessor final unless appealed. The determination of use and agricultural use assessment in each year are final unless appealed in the manner provided in chapter 361 of ...

Nevada Revised Statutes Section 361A.170

Designations or classifications of property for open-space use; procedures and criteria.

1. The governing body of each city or county shall, from time to time, specify by resolution the ...

Nevada Revised Statutes Section 361A.180

Application by owner. Any owner of real property may apply to the county assessor for open-space use assessment and the payment of taxes on such property as provided in this ...

Nevada Revised Statutes Section 361A.190

Filing, contents and execution of application.

1. Any application for open-space use assessment must be filed on or before June 1 of any year with the county assessor of ...

Nevada Revised Statutes Section 361A.200

Action on application by governing bodies of county and city: Procedure.

1. The county assessor shall refer each application for open-space use assessment to the board of county commissioners, ...

Nevada Revised Statutes Section 361A.210

Orders of approval or denial by board of county commissioners.

1. Within 10 days after the board approves an application for open-space use assessment, it shall:

(a) Send ...

Nevada Revised Statutes Section 361A.220

Determination of value for open-space use; notification of assessment.

1. If the property is found by the board of county commissioners to be open-space real property, the county assessor ...

Nevada Revised Statutes Section 361A.230

Disqualification of property.

1. The county assessor shall enter on the assessment roll the valuation based on open-space use until the property becomes disqualified for open-space use assessment by:

Nevada Revised Statutes Section 361A.240

Appeal from determination; equalization of assessment.

1. The determination of use and the open-space use assessment in each year are final unless appealed.

2. The applicant for open-space ...

Nevada Revised Statutes Section 361A.250

Redetermination of use: Complaint; hearing; order; judicial review.

1. Any person claiming that any open-space real property is no longer in the approved open-space use may file a complaint ...

Nevada Revised Statutes Section 361A.265

Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed.

1. An owner of property which has ...

Nevada Revised Statutes Section 361A.270

Owner to notify assessor of cessation of agricultural or open-space use or conversion to higher use; survey of portion of parcel converted to higher use.

1. Within 30 days ...

Nevada Revised Statutes Section 361A.271

Assessor to give owner notice of determination; contents of notice. Within 30 days after determining that property has been converted to a higher use, the county assessor shall send a ...

Nevada Revised Statutes Section 361A.273

Appeal from determination or valuations.

1. An owner of property who receives a notice of conversion which is postmarked on or after July 1 and before December 16 may ...

Nevada Revised Statutes Section 361A.280

Payment of deferred tax when property converted to higher use. If the county assessor is notified or otherwise becomes aware that a parcel or any portion of a parcel of ...

Nevada Revised Statutes Section 361A.283

Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice.

1. If the county assessor determines that the deferred tax for any ...

Nevada Revised Statutes Section 361A.286

Lien for deferred tax and penalty.

1. The deferred tax and penalty assessed pursuant to NRS 361A.280 and 361A.283 are a perpetual lien until paid as provided in NRS ...

Nevada Revised Statutes Section 361A.290

Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes.

1. If there are deferred taxes that have not been paid under the provisions of ...

Nevada Revised Statutes Section 361.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 361.013 to 361.043, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 361.013

“Billboard” defined. “Billboard” means a sign that directs attention to a business, commodity, service, entertainment or attraction that is sold, offered or exists at a location other than the premises ...

Nevada Revised Statutes Section 361.015

“Bona fide resident” defined. “Bona fide resident” means a person who has:

1. Established a residence in the State of Nevada; and

2. Actually resided in this state ...

Nevada Revised Statutes Section 361.017

“Camper shell” defined. “Camper shell” means a covered canopy which is mounted on a motor vehicle, and which is not equipped with permanent facilities for the preparation or storage of ...

Nevada Revised Statutes Section 361.020

“Fiscal year” defined. “Fiscal year” means that period of time from July 1 of one year to and including June 30 of the following year. ...

Nevada Revised Statutes Section 361.025

“Full cash value” defined. “Full cash value” means the most probable price which property would bring in a competitive and open market under all conditions requisite to a fair sale. ...

Nevada Revised Statutes Section 361.027

“Geothermal resource” defined. “Geothermal resource” means the natural heat of the earth and the energy associated with that natural heat, pressure and all dissolved or entrained minerals that may be ...

Nevada Revised Statutes Section 361.028

“Manufactured home” defined. “Manufactured home” has the meaning ascribed to it in NRS 489.113. ...

Nevada Revised Statutes Section 361.029

“Mobile home” defined. “Mobile home” means a vehicular structure, built on a chassis or frame, which is designed to be used with or without a permanent foundation and is capable ...

Nevada Revised Statutes Section 361.030

“Personal property” defined.

1. “Personal property” means:

(a) All household and kitchen furniture.

(b) All law, medical and miscellaneous libraries.

(c) All goods, wares and merchandise.

Nevada Revised Statutes Section 361.032

“Property of an interstate or intercounty nature” defined. “Property of an interstate or intercounty nature” means tangible property that:

1. Physically crosses a county or state boundary; and

...

Nevada Revised Statutes Section 361.035

“Real estate” and “real property” defined.

1. “Real estate” or “real property” means:

(a) All houses, buildings, fences, ditches, structures, erections, railroads, toll roads and bridges, or other ...

Nevada Revised Statutes Section 361.040

“Resident” defined. “Resident” means a person who has established a residence in the State of Nevada, and has actually resided in this state for at least 6 months. ...

Nevada Revised Statutes Section 361.042

“Slide-in camper” defined. “Slide-in camper” means a portable unit designed to be loaded and unloaded from the bed of a pickup truck, and so constructed as to provide temporary living ...

Nevada Revised Statutes Section 361.043

“Taxable value” defined. “Taxable value” means:

1. The value of property of an interstate or intercounty nature determined in the manner provided in NRS 361.320 or 361.323.

2. ...

Nevada Revised Statutes Section 361.044

Duty of county assessor to keep certain proprietary information concerning taxpayer confidential. Except as otherwise provided in NRS 360.250 and except for information required to be transmitted to the Department, ...

Nevada Revised Statutes Section 361.045

Taxable property. Except as otherwise provided by law, all property of every kind and nature whatever within this state shall be subject to taxation. ...

Nevada Revised Statutes Section 361.050

United States property exempted. All lands and other property owned by the United States, not taxable because of the Constitution or laws of the United States, shall be exempt from ...

Nevada Revised Statutes Section 361.055

Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.

1. All lands and other property owned by the State ...

Nevada Revised Statutes Section 361.060

Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.

1. All lands and other property owned by the Nevada Rural Housing Authority or ...

Nevada Revised Statutes Section 361.0605

Property related to public use of privately owned park exempted; exclusion.

1. The acquisition, improvement or use of land by the public as a park is a municipal purpose, ...

Nevada Revised Statutes Section 361.061

Property related to public use of privately owned airport exempted; exclusion.

1. The acquisition, improvement or use of land by the public as an airport is a municipal purpose, ...

Nevada Revised Statutes Section 361.062

Property of trusts for furtherance of public functions exempted. All property, both real and personal, of a trust created for the benefit and furtherance of any public function pursuant to ...

Nevada Revised Statutes Section 361.065

Property of school districts and charter schools exempted. All lots, buildings and other school property owned by any legally created school district or charter school within the State and devoted ...

Nevada Revised Statutes Section 361.067

Vehicles exempted. [Effective through June 30, 2007.] The following vehicles are exempt from taxation under the provisions of this chapter:

1. All vehicles, as defined in NRS 371.020, except ...

Nevada Revised Statutes Section 361.067

Vehicles exempted. [Effective July 1, 2007.] All vehicles, as defined in NRS 371.020, are exempt from taxation under the provisions of this chapter, except mobile homes which constitute “real estate” ...

Nevada Revised Statutes Section 361.068

Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption ...

Nevada Revised Statutes Section 361.0685

Exemption of percentage of personal and real property of certain businesses certified by Commission on Economic Development.

1. Except as otherwise provided in this section, if a:

(a) ...

Nevada Revised Statutes Section 361.0687

Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2009.]

1. A person who intends to locate or expand a business in this ...

Nevada Revised Statutes Section 361.0687

Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2009.]

1. A person who intends to locate or expand a business in this state ...

Nevada Revised Statutes Section 361.069

Household goods and furniture exempted; exclusion of rental property.

1. Except as otherwise provided in this section, household goods and furniture are exempt from taxation.

2. Except as ...

Nevada Revised Statutes Section 361.070

Drainage ditches, canals and irrigation systems exempted.

1. Drainage ditches and canals, together with the lands which are included in the rights-of-way of the ditch or canal, are exempted ...

Nevada Revised Statutes Section 361.073

Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted. All real and personal property of a water users’ nonprofit association or of a water users’ nonprofit cooperative corporation ...

Nevada Revised Statutes Section 361.075

Exemption of unpatented mines and mining claims. Unpatented mines and mining claims shall be exempt from taxation, but nothing in this section shall be so construed as to:

1. ...

Nevada Revised Statutes Section 361.077

Exemption of property used for control of air or water pollution.

1. All property, both real and personal, is exempt from taxation to the extent that the property is ...

Nevada Revised Statutes Section 361.078

Exemption of residential property containing shelter protecting against radioactive fallout.

1. Residential property to the extent of $1,000 assessed valuation is exempt from taxation if the property:

(a) ...

Nevada Revised Statutes Section 361.079

Exemption of qualified systems for heating, cooling or provision of electricity.

1. Except as otherwise provided in subsection 2, for any assessment made on or after July 1, 1983, ...

Nevada Revised Statutes Section 361.080

Exemption of property of surviving spouses.

1. The property of surviving spouses, not to exceed the amount of $1,000 assessed valuation, is exempt from taxation, but no such exemption ...

Nevada Revised Statutes Section 361.082

Exemption of portions of qualified low-income housing projects.

1. That portion of real property and tangible personal property which is used for housing and related facilities for persons with ...

Nevada Revised Statutes Section 361.083

Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons. The property on which stands a hospital or other ...

Nevada Revised Statutes Section 361.085

Exemption of property of blind persons.

1. The property of all blind persons, not to exceed the amount of $3,000 of assessed valuation, is exempt from taxation, including community ...

Nevada Revised Statutes Section 361.086

Exemption of certain property used for housing elderly or handicapped persons. All real property and tangible personal property used exclusively for housing and related facilities for elderly or handicapped persons ...

Nevada Revised Statutes Section 361.087

Exemption of residential improvements made to remove barriers to persons with disabilities.

1. An increase must not be made to the assessed valuation of a residence occupied by a ...

Nevada Revised Statutes Section 361.0875

Exemption of commercial improvements made to remove barriers to persons with disabilities. Expired by limitation. (See chapter 24, Statutes of Nevada 1993, at page 48.) ...

Nevada Revised Statutes Section 361.088

Exemption of property of Nathan Adelson Hospice. All real and personal property of the Nathan Adelson Hospice in the State of Nevada is exempt from taxation but that property must ...

Nevada Revised Statutes Section 361.090

Veterans’ exemptions.

1. The property, to the extent of $2,000 assessed valuation, of any actual bona fide resident of the State of Nevada who:

(a) Has served a ...

Nevada Revised Statutes Section 361.0905

Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for Veterans’ Homes.

1. Any person who qualifies for an exemption pursuant to NRS ...

Nevada Revised Statutes Section 361.091

Disabled veteran’s exemption.

1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces ...

Nevada Revised Statutes Section 361.095

Exemptions of veterans’ organizations.

1. The funds, furniture, paraphernalia and regalia owned and used exclusively by any post of any national organization of ex-servicemen or ex-servicewomen for the legitimate ...

Nevada Revised Statutes Section 361.096

Exemption of certain property leased or rented to charter school.

1. All real and personal property that is leased or rented to a charter school is hereby deemed to ...

Nevada Revised Statutes Section 361.098

Exemption of property of charitable foundations established by Board of Regents of University of Nevada. All real and personal property owned by a charitable foundation established by the Board of ...

Nevada Revised Statutes Section 361.099

Exemption of certain real and personal property leased or rented to University and Community College System of Nevada. All real and personal property which is leased or rented to the ...

Nevada Revised Statutes Section 361.100

Exemption of property of university fraternities and sororities. All real property owned by any fraternity or sorority, or chapter thereof, which is composed of students of the University of Nevada, ...

Nevada Revised Statutes Section 361.105

Exemptions of nonprofit private schools. Nonprofit private schools, with lots appurtenant thereto and furniture and equipment, shall be exempt from taxation. ...

Nevada Revised Statutes Section 361.106

Exemption of property of certain apprenticeship programs. [Effective through June 30, 2007.]

1. Except as otherwise provided in subsection 2, the real and personal property of an apprenticeship program ...

Nevada Revised Statutes Section 361.107

Exemption of property of Pershing County Kids, Horses, Rodeo Inc.

1. Except as otherwise provided in subsection 2, all real and personal property of Pershing County Kids, Horses, Rodeo ...

Nevada Revised Statutes Section 361.110

Exemptions of certain organizations.

1. Except as otherwise provided in subsection 2, the buildings, with their furniture and equipment, and the lots of ground on which they stand, used ...

Nevada Revised Statutes Section 361.111

Exemption of certain property of Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.

1. Except as otherwise provided in subsections 2 and 3, all real property and improvements ...

Nevada Revised Statutes Section 361.115

Exemption of property of Nevada Children’s Foundation, Inc. All real and personal property of the Nevada Children’s Foundation, Inc., in the State of Nevada, shall be exempt from taxation, but ...

Nevada Revised Statutes Section 361.123

Exemption of property of Nevada Heritage Association, Inc. All real and personal property of the Nevada Heritage Association, Inc., within the State of Nevada is exempt from taxation, but such ...

Nevada Revised Statutes Section 361.125

Exemption of churches and chapels.

1. Except as otherwise provided in subsection 2, churches, chapels, other than marriage chapels, and other buildings used for religious worship, with their furniture ...

Nevada Revised Statutes Section 361.130

Exemption of public cemeteries and graveyards. All cemeteries and graveyards set apart and used for and open to the public for the burial of the dead, when no charge is ...

Nevada Revised Statutes Section 361.132

Exemption of certain private cemeteries and places of burial. The cemetery lands and property of any nonprofit corporation governed by the provisions of chapter 82 of NRS formed for the ...

Nevada Revised Statutes Section 361.135

Exemptions of lodges and other charitable organizations.

1. The funds, furniture, paraphernalia and regalia owned by any lodge of the Benevolent Protective Order of Elks, Fraternal Order of Eagles, ...

Nevada Revised Statutes Section 361.140

Exemptions of certain charitable corporations.

1. In addition to the corporations defined by law to be charitable corporations there are hereby included:

(a) Any corporation whose objects and ...

Nevada Revised Statutes Section 361.145

Exemptions of noncommercial theaters. The buildings, furniture and equipment of noncommercial theaters owned and operated by nonprofit educational corporations organized for the exclusive purpose of conducting classes in theater practice ...

Nevada Revised Statutes Section 361.150

Exemptions of volunteer fire departments. The real and personal property of organized and incorporated volunteer fire departments shall be exempt from taxation, but such property shall be taxed when it ...

Nevada Revised Statutes Section 361.155

Exemptions: Filing of claims and designations; limitation on duration and amount; assessment and penalty for erroneous grant or renewal.

1. All claims for personal tax exemptions on real property, ...

Nevada Revised Statutes Section 361.1565

Certain exemptions reduced to extent of exemption from governmental services tax. The personal property tax exemption to which a surviving spouse, blind person, veteran or surviving spouse of a disabled ...

Nevada Revised Statutes Section 361.157

Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions.

1. When any real estate or portion of real estate which ...

Nevada Revised Statutes Section 361.159

Exempt personal property subject to taxation if used in business conducted for profit; exceptions.

1. Except as otherwise provided in subsection 3, when personal property, or a portion of ...

Nevada Revised Statutes Section 361.160

“Personal property in transit” defined; exceptions.

1. Personal property in transit through this state is personal property:

(a) Which is moving in interstate commerce through or over the ...

Nevada Revised Statutes Section 361.165

Warehouse books and records: Designation of “no situs” property; contents; inspection.

1. All property claimed to be “no situs” under NRS 361.160 to 361.185, inclusive, shall be designated as ...

Nevada Revised Statutes Section 361.170

Claims for exemption: Requirements. Any person, copartnership, association or corporation making claim to no situs status on any property under NRS 361.160 to 361.185, inclusive, shall do so in the ...

Nevada Revised Statutes Section 361.180

Civil action for collection of taxes evaded. If any owner, shipper or his agent shall by misrepresentation, concealment or violation of the provisions of NRS 361.160 to 361.185, inclusive, evade ...

Nevada Revised Statutes Section 361.185

Penalty for false statement. If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his county containing a false statement ...

Nevada Revised Statutes Section 361.186

Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax. [Effective through December 31, 2005.]

1. A taxpayer may collect ...

Nevada Revised Statutes Section 361.186

Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax. [Effective January 1, 2006.]

1. A taxpayer may collect an ...

Nevada Revised Statutes Section 361.187

Applicability of exemption to owner of leased art. The exemption provided in paragraph (j) of subsection 1 of NRS 361.068 applies to taxes on personal property otherwise due from the ...

Nevada Revised Statutes Section 361.189

Parceling system.

1. Not later than July 1, 1979, and thereafter:

(a) All land in this State must be legally described for tax purposes by parcel number in ...

Nevada Revised Statutes Section 361.190

Manner of description until parceling system established. For tax purposes, land in this State shall be legally described pursuant to NRS 361.190 to 361.220, inclusive. ...

Nevada Revised Statutes Section 361.195

Land surveyed under authority of United States. Land surveyed under the authority of the United States may be described by township, range, section and fractional section, with its acreage. ...

Nevada Revised Statutes Section 361.200

City lots. City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city. ...

Nevada Revised Statutes Section 361.205

Description with reference to map or plat. When the owners of land have laid out and platted the land into lots, streets, alleys and public places and the maps or ...

Nevada Revised Statutes Section 361.210

Description with reference to unofficial map filed with county assessor or county commissioners. When an owner of land has furnished any map or plat not duly filed and approved according ...

Nevada Revised Statutes Section 361.215

Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.

1. Where any county or county officer possesses ...

Nevada Revised Statutes Section 361.220

Description by metes and bounds. Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of ...

Nevada Revised Statutes Section 361.221

Certification required; Appraiser’s Certification Board; examinations.

1. A person shall not perform the duties of an appraiser for purposes of the taxation of property as an employee of or ...

Nevada Revised Statutes Section 361.222

Temporary certificate. The Department shall issue a temporary appraiser’s certificate to a person who is newly employed as an appraiser by the State or any of its political subdivisions and ...

Nevada Revised Statutes Section 361.2224

Application for certificate to include social security number of applicant. [Expires by limitation on the date of the repeal of the federal law requiring each state to establish procedures for ...

Nevada Revised Statutes Section 361.2225

Statement by applicant concerning payment of child support; grounds for denial of certificate. [Expires by limitation on the date of the repeal of the federal law requiring each state to ...

Nevada Revised Statutes Section 361.2226

Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Expires by limitation on the date of the repeal of the federal law ...

Nevada Revised Statutes Section 361.223

Continuing education required.

1. Every person who holds an appraiser’s certificate shall complete in each fiscal year at least 36 contact hours of appropriate training conducted or approved by ...

Nevada Revised Statutes Section 361.224

Effect of failure to meet requirements for continuing education. On or before July 15 of each fiscal year, the Appraiser Certification Board shall ascertain whether every person holding a valid ...

Nevada Revised Statutes Section 361.225

Rate of assessment. All property subject to taxation must be assessed at 35 percent of its taxable value. ...

Nevada Revised Statutes Section 361.227

Determination of taxable value.

1. Any person determining the taxable value of real property shall appraise:

(a) The full cash value of:

(1) Vacant land by considering ...

Nevada Revised Statutes Section 361.2275

Determination of status of property as leased or used.

1. For purposes of NRS 361.157, 361.159 and 361.227, except as otherwise provided in subsection 2, property is leased or ...

Nevada Revised Statutes Section 361.228

Intangible personal property: Exemption from taxation; prohibition against considering intangible personal property in determining value of taxable property; consideration of attributes of real property required.

1. All intangible personal ...

Nevada Revised Statutes Section 361.229

Adjustment of actual age of improvements in computation of depreciation.

1. The actual age of each improvement made on a parcel of land must be adjusted, for the purpose ...

Nevada Revised Statutes Section 361.230

Minimum valuation of patented land and land held under state land contract.

1. No patented land of any description in the State of Nevada owned by any individual, partnership, ...

Nevada Revised Statutes Section 361.235

Assessment of corporate stock and property of partnership; taxation of corporate property.

1. The owner or holder of any stock in any firm, incorporated company or association, the entire ...

Nevada Revised Statutes Section 361.240

Assessment of undivided property of deceased and insane persons; payment of taxes.

1. The undivided property of deceased and insane persons may be listed to the heirs, guardians, executors ...

Nevada Revised Statutes Section 361.244

Classification of mobile or manufactured homes and factory-built housing as real property.

1. A mobile or manufactured home is eligible to become real property if it becomes permanently affixed ...

Nevada Revised Statutes Section 361.2445

Conversion of mobile or manufactured home from real to personal property.

1. A mobile or manufactured home which has been converted to real property pursuant to NRS 361.244 may ...

Nevada Revised Statutes Section 361.245

Personal property subject to security interest. When personal property is subject to a security interest it shall, for the purpose of taxation, be deemed the property of the person who ...

Nevada Revised Statutes Section 361.255

County commissioners to provide county assessor books for assessment roll. Prior to September 1 of each year, the board of county commissioners of each county shall cause to be prepared ...

Nevada Revised Statutes Section 361.260

Method of assessing property for taxation; appraisals and reappraisals.

1. Each year, the county assessor, except as otherwise required by a particular statute, shall ascertain by diligent inquiry ...

Nevada Revised Statutes Section 361.261

Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements. The factors for improvements required by subsection 5 of NRS 361.260 must be adopted ...

Nevada Revised Statutes Section 361.263

Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure.

1. ...

Nevada Revised Statutes Section 361.265

Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.

1. To enable the county assessor to make ...

Nevada Revised Statutes Section 361.275

Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.

1. The county assessor and ...

Nevada Revised Statutes Section 361.280

District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.

1. On or ...

Nevada Revised Statutes Section 361.295

Assessment of real property by two counties: Examination and determination by Department. When real property is assessed by the county assessors of two counties on territory claimed by both, the ...

Nevada Revised Statutes Section 361.300

Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation to taxpayer.

1. On or before January 1 of each year, ...

Nevada Revised Statutes Section 361.305

Preparation of maps, plats of city blocks and subdivisions by county assessor. The county assessor shall also make a map or plat of the various blocks within any incorporated city ...

Nevada Revised Statutes Section 361.310

Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.

1. On or before ...

Nevada Revised Statutes Section 361.315

Meetings to establish valuation for purposes of assessment.

1. Except as otherwise provided in subsection 3, annually, a regular session of the Nevada Tax Commission shall be held at ...

Nevada Revised Statutes Section 361.318

Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.

1. To enable the Nevada Tax Commission to ...

Nevada Revised Statutes Section 361.320

Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines.

1. At the regular session of the ...

Nevada Revised Statutes Section 361.3205

Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes.

1. The Department shall enter on a central assessment roll the ...

Nevada Revised Statutes Section 361.321

Report of new construction by business; apportionment of value of new construction by Department; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.

1. Any business ...

Nevada Revised Statutes Section 361.323

Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.

1. Except as otherwise provided in ...

Nevada Revised Statutes Section 361.325

Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.

1. On or before the first Monday in June ...

Nevada Revised Statutes Section 361.330

Effect of noncompliance on assessment and collection of taxes. No assessment of property is invalid, and no collection of taxes may be enjoined, restrained or ordered to be refunded, on ...

Nevada Revised Statutes Section 361.333

Procedure.

1. Not later than May 1 of each year, the Department shall:

(a) Determine the ratio of the assessed value of each type or class of property ...

Nevada Revised Statutes Section 361.334

Definitions. As used in NRS 361.334 to 361.435, inclusive:

1. The term “property” includes a leasehold interest, possessory interest, beneficial interest or beneficial use of a lessee or user ...

Nevada Revised Statutes Section 361.335

Notice of completion of assessment roll and of meeting of county board of equalization. After the assessment roll has been completed pursuant to NRS 361.300, the clerk of the board ...

Nevada Revised Statutes Section 361.340

County boards of equalization: Membership; additional panels; compensation; meetings; procedural requirements; attendance of district attorney and assessor.

1. Except as otherwise provided in subsection 2, the board of equalization ...

Nevada Revised Statutes Section 361.345

Powers of county board of equalization; estimates of certain property by county assessor; notice of addition to assessed valuation.

1. Except as otherwise provided in subsection 2, the county ...

Nevada Revised Statutes Section 361.350

List of assessments increased by county board of equalization; hearing before State Board of Equalization.

1. On the day after the adjournment of the county board of equalization the ...

Nevada Revised Statutes Section 361.355

Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.

1. Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of ...

Nevada Revised Statutes Section 361.356

Appeal to county board of equalization where inequity exists.

1. An owner of property who believes that his property was assessed at a higher value than another property whose ...

Nevada Revised Statutes Section 361.357

Appeal to county board of equalization where full cash value of property is less than its taxable value.

1. The owner of any property who believes that the full ...

Nevada Revised Statutes Section 361.360

Appeals to State Board of Equalization.

1. Any taxpayer aggrieved at the action of the county board of equalization in equalizing, or failing to equalize, the value of his ...

Nevada Revised Statutes Section 361.362

Appeal on behalf of owner of property. At the time that a person files an appeal pursuant to NRS 361.356, 361.357 or 361.360 on behalf of the owner of a ...

Nevada Revised Statutes Section 361.365

Minutes of hearing of county board of equalization: Contents; transmittal to State Board of Equalization; transcripts of hearings.

1. Each county board of equalization shall, at the expense of ...

Nevada Revised Statutes Section 361.375

State Board of Equalization: Composition; qualifications; terms; compensation; quorum; staff.

1. The State Board of Equalization, consisting of five members appointed by the Governor, is hereby created. The Governor ...

Nevada Revised Statutes Section 361.380

Meetings of State Board of Equalization; notice.

1. Except as otherwise provided in subsection 3, annually, the State Board of Equalization shall convene on the fourth Monday in March ...

Nevada Revised Statutes Section 361.385

Public sessions; persons may appear by attorney or file statements.

1. All sessions shall be public and any person is entitled to appear in person or by his agent ...

Nevada Revised Statutes Section 361.390

Duties of county assessor. Each county assessor shall:

1. File with or cause to be filed with the Secretary of the State Board of Equalization, on or before March ...

Nevada Revised Statutes Section 361.395

Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.

1. During the annual session of the State Board ...

Nevada Revised Statutes Section 361.400

Appeals from action of county boards of equalization.

1. The State Board of Equalization shall hear and determine all appeals from the action of each county board of equalization, ...

Nevada Revised Statutes Section 361.403

Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission.

1. Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of its property ...

Nevada Revised Statutes Section 361.405

Certification of changes in assessed valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation.

1. The Secretary of the State Board ...

Nevada Revised Statutes Section 361.410

Taxpayer not deprived of remedy or redress; burden of proof upon complainant; Executive Director and Department prohibited from seeking judicial review of certain decisions.

1. No taxpayer may be ...

Nevada Revised Statutes Section 361.420

Payment of taxes under protest; action for recovery of taxes; limitation.

1. Any property owner whose taxes are in excess of the amount which the owner claims justly to ...

Nevada Revised Statutes Section 361.425

Distribution of taxes; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest.

1. Nothing in NRS 361.420 or in any remedy provided ...

Nevada Revised Statutes Section 361.430

Burden of proof on plaintiff in action brought under NRS 361.420. In every action brought under the provisions of NRS 361.420, the burden of proof shall be upon the plaintiff ...

Nevada Revised Statutes Section 361.435

Consolidation of actions; venue. Any property owner owning property of like kind in more than one county in the State and desiring to proceed with a suit under the provisions ...

Nevada Revised Statutes Section 361.445

Basis for property taxation. The assessment made by the county assessor and by the Department, as equalized according to law, shall be the only basis for property taxation by any ...

Nevada Revised Statutes Section 361.450

Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.

1. Except as otherwise provided in subsection 3, every tax levied under the provisions of or ...

Nevada Revised Statutes Section 361.453

Limitation on total ad valorem tax levy; exceptions.

1. Except as otherwise provided in this section and NRS 354.705, 354.723 and 450.760, the total ad valorem tax levy for ...

Nevada Revised Statutes Section 361.454

Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.

1. Upon receipt of the tentative budgets submitted pursuant to NRS 354.596, the county ...

Nevada Revised Statutes Section 361.4545

Publication of informational notices regarding tentative budgets and tax rates.

1. On or before May 5 of each year or within 5 days after receiving the projections of revenue ...

Nevada Revised Statutes Section 361.4547

Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate ...

Nevada Revised Statutes Section 361.455

Procedure for reducing combined rate within statutory limitation; revised budgets.

1. Unless individual tax rates are reduced pursuant to NRS 361.4547, immediately upon adoption of the final budgets, if ...

Nevada Revised Statutes Section 361.457

Establishment of combined tax rate: Prohibited agreements between local governments. The governing bodies of the local governments within a county shall not agree upon a combined tax rate that is ...

Nevada Revised Statutes Section 361.460

Levy of tax rate by county commissioners: Resolution. Immediately after the Nevada Tax Commission shall certify the combined tax rate, the board of county commissioners shall by resolution proceed to ...

Nevada Revised Statutes Section 361.463

Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.

1. In any year in which the total taxes levied by all ...

Nevada Revised Statutes Section 361.465

Extension and delivery of tax roll after levy.

1. Immediately upon the levy of the tax rate the county clerk shall inform the county auditor of the action of ...

Nevada Revised Statutes Section 361.470

Tax receiver charged with full amount of taxes levied; county auditor to transmit statement to State Controller. On delivering the assessment roll to the ex officio tax receiver, the county ...

Nevada Revised Statutes Section 361.475

County treasurers to be tax receivers. The several county treasurers of this state shall be ex officio tax receivers under the provisions of this chapter for their several counties, and ...

Nevada Revised Statutes Section 361.480

Notice to taxpayers; individual tax bills.

1. Upon receiving the assessment roll from the county auditor, the ex officio tax receiver shall proceed to receive taxes.

2. He ...

Nevada Revised Statutes Section 361.482

Collection of tax levied by State. The ad valorem tax on property levied by the Legislature shall be collected, in one sum or in installments as provided by this chapter, ...

Nevada Revised Statutes Section 361.483

Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.

1. Except as otherwise provided in subsection 6 and NRS 361.736 to 361.7398, ...

Nevada Revised Statutes Section 361.4835

Waiver of all or part of interest and penalty for late payment of taxes.

1. If the county treasurer or the county assessor finds that a person’s failure to ...

Nevada Revised Statutes Section 361.484

Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.

1. As used in this section, “acquired” means acquired:

(a) Pursuant ...

Nevada Revised Statutes Section 361.485

Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.

1. Whenever any tax is paid to the ex officio tax receiver, he shall ...

Nevada Revised Statutes Section 361.505

Migratory property: Definition; placement on unsecured tax roll; proration of tax.

1. As used in NRS 361.505 to 361.5607, inclusive, “migratory property” means any movable personal property which the ...

Nevada Revised Statutes Section 361.510

County commissioners to provide blank receipts for taxes on movable personal property; exception.

1. Except as otherwise provided in subsection 2, before June 1 of each year, the board ...

Nevada Revised Statutes Section 361.520

Return of unused tax receipts and used stubs. On the first Monday in July of each year, the county assessor shall return to the county auditor all blank receipts for ...

Nevada Revised Statutes Section 361.525

Penalties for county assessor giving other than regular receipts. If the county assessor gives any receipt on the payment to him of any tax on movable personal property other than ...

Nevada Revised Statutes Section 361.530

Commission on personal property tax collected to be paid into county treasury. On all moneys collected from personal property tax by the several county assessors there shall be reserved and ...

Nevada Revised Statutes Section 361.535

Date taxes become delinquent; penalty for delinquency; collection of taxes and costs by seizure and sale of personal property or alternative methods; deposit and refund of excess proceeds from sale ...

Nevada Revised Statutes Section 361.545

Monthly returns of county assessor to county auditor and county treasurer. On or before the 5th day of each month, the county assessor shall:

1. Return to the county ...

Nevada Revised Statutes Section 361.550

Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney.

1. Should the county assessor neglect or refuse to make the monthly statements of his ...

Nevada Revised Statutes Section 361.555

Actions against county auditor for losses sustained by State and county through defalcation of county assessor.

1. The county auditor shall be liable on his official bond for double ...

Nevada Revised Statutes Section 361.560

Action to recover personal property tax.

1. In addition to any other remedies provided by law for the collection of delinquent taxes, the district attorney of the proper county ...

Nevada Revised Statutes Section 361.5605

County commissioners may designate county treasurer to collect personal property taxes. The board of county commissioners of any county may by ordinance designate the county treasurer to collect taxes on ...

Nevada Revised Statutes Section 361.5607

Designation of taxes on personal property as uncollectible.

1. The county treasurer may petition the board of county commissioners to designate as uncollectible those taxes on personal property:

...

Nevada Revised Statutes Section 361.561

Applicability to certain vehicles.

1. A dwelling unit identified as “chassis-mount camper,” “mini motor home,” “motor home,” “recreational park trailer,” “travel trailer,” “utility trailer” and “van conversion,” in chapter ...

Nevada Revised Statutes Section 361.562

Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.

1. Each purchaser or repossessor of a mobile or manufactured ...

Nevada Revised Statutes Section 361.5625

Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property. A person who owns at least ...

Nevada Revised Statutes Section 361.5641

Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence. If any person:

1. Who has purchased a ...

Nevada Revised Statutes Section 361.5643

Issuance of sticker upon payment of tax. Upon compliance by the purchaser or repossessor of a mobile or manufactured home with the provisions of NRS 361.562 or upon payment of ...

Nevada Revised Statutes Section 361.5644

Penalty for noncompliance; seizure and sale of mobile or manufactured home.

1. If the purchaser, repossessor or other owner of a mobile or manufactured home fails to comply with ...

Nevada Revised Statutes Section 361.5648

Notice of delinquent taxes by mail: Persons to receive notice; contents; issuance of affidavit by tax receiver; second notice; costs.

1. Within 30 days after the first Monday in ...

Nevada Revised Statutes Section 361.565

Notice of delinquent taxes by publication: Manner; costs; posting; contents.

1. Except as otherwise provided in subsection 3, if the tax remains delinquent 30 days after the first Monday ...

Nevada Revised Statutes Section 361.570

Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.

1. Pursuant to the notice given as provided in NRS 361.5648 and 361.565 ...

Nevada Revised Statutes Section 361.575

Property held in trust by county treasurer: Annual assessment; payment of taxes on sale or rental.

1. During the time a county treasurer holds a certificate for any property ...

Nevada Revised Statutes Section 361.577

Costs of abating nuisance chargeable against property held by county treasurer. The necessary costs to the county to abate a nuisance on property held in trust by the county treasurer ...

Nevada Revised Statutes Section 361.580

Accounting by tax receiver to county auditor following period for redemption.

1. No later than July 31 of each year following the redemption period as set forth in NRS ...

Nevada Revised Statutes Section 361.585

Tax receiver to execute and deliver deeds to county treasurer after expiration of period for redemption; reconveyance before public notice of sale.

1. When the time allowed by law ...

Nevada Revised Statutes Section 361.590

Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings.

1. If a property described in a certificate is ...

Nevada Revised Statutes Section 361.595

Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers.

1. Any property held in trust by any county treasurer by virtue ...

Nevada Revised Statutes Section 361.600

Limitation of action to recover land sold for taxes. No action or counterclaim for the recovery of lands sold for taxes lies unless it is brought or interposed within 2 ...

Nevada Revised Statutes Section 361.603

Acquisition by local governments or University and Community College System of Nevada of property held in trust.

1. Any local government or the University and Community College System of ...

Nevada Revised Statutes Section 361.604

Acquisition by Indian tribe of property held in trust.

1. Any Indian tribe may acquire property held in trust by the county treasurer if:

(a) The property is ...

Nevada Revised Statutes Section 361.605

Rental of property held in trust; apportionment of rent and sales price; monthly statements and receipts of county treasurer.

1. While such property is held in trust, as provided ...

Nevada Revised Statutes Section 361.606

Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust. Any property held in trust by any county treasurer by virtue of any deed ...

Nevada Revised Statutes Section 361.607

Leases for development of oil, gas and geothermal resources: Procedure for leasing.

1. When the board of county commissioners determines that the lease of any property referred to in ...

Nevada Revised Statutes Section 361.608

Leases for development of oil, gas and geothermal resources: Term of lease. A lease may be for a fixed period, and so long thereafter as minerals, oil, gas or other ...

Nevada Revised Statutes Section 361.610

County treasurer: Payment of taxes, costs from sale price and rents; treatment of excess proceeds.

1. Out of the sale price or rents of any property of which he ...

Nevada Revised Statutes Section 361.615

Liability of county treasurer for failure to perform duties of trust. Every county treasurer and his successor in office, becoming a trustee under the provisions of this chapter, shall be ...

Nevada Revised Statutes Section 361.620

Penalties and costs to be paid into county general fund. The additional penalties and costs provided for in this chapter shall be paid into the county general fund for the ...

Nevada Revised Statutes Section 361.625

Payment of delinquent taxes before sale and institution of suit; filing of tax receipt. At any time after June 1 and before the institution of suit, as provided in this ...

Nevada Revised Statutes Section 361.630

District attorney not to commence suit after service upon him of tax receiver’s receipt. After having been served by any person with the tax receipt of the ex officio tax ...

Nevada Revised Statutes Section 361.635

Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.

1. Within 3 days after making the publication required by NRS 361.565, or after the ...

Nevada Revised Statutes Section 361.640

Additional bond of district attorney. Before receiving the delinquent list as provided in NRS 361.635, the district attorney shall enter into such additional bond as may be required by the ...

Nevada Revised Statutes Section 361.645

List of delinquent taxes as prima facie evidence. The delinquent list or a copy thereof certified by the county treasurer showing unpaid taxes against any person or property shall be ...

Nevada Revised Statutes Section 361.650

Jurisdiction and venue.

1. Actions authorized by NRS 361.635 shall be commenced in the name of the State of Nevada against the person or persons so delinquent, and against ...

Nevada Revised Statutes Section 361.655

Form of complaint. The complaint in the action may be as follows in form:

State of Nevada }

v. } Complaint

A.B. & Co., and the real estate ...

Nevada Revised Statutes Section 361.660

Complaint and summons may contain more specific description of property than is contained in assessment roll.

1. In all suits brought by the district attorney for delinquent taxes, the ...

Nevada Revised Statutes Section 361.665

Issuance of summons. Upon a complaint being filed in a district court, a summons shall be issued as provided in other civil cases, except that it shall require the defendant ...

Nevada Revised Statutes Section 361.670

Service of summons on personal defendant and real estate and improvements. The summons so issued shall be served by the sheriff, as follows:

1. As to the personal defendant, ...

Nevada Revised Statutes Section 361.675

Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.

1. The last publication of the notice, and the last ...

Nevada Revised Statutes Section 361.680

Form of notice. The notice required to be published or posted shall be substantially in the following form, and may include any number of cases in which the return day ...

Nevada Revised Statutes Section 361.685

Filing of notices and affidavits with county recorder; copies as prima facie evidence.

1. The district attorney shall file in the office of the county recorder a copy of ...

Nevada Revised Statutes Section 361.690

Entry of default and final judgment on failure of defendant to appear.

1. If, on the return day named in the summons, the personal defendant fails to appear and ...

Nevada Revised Statutes Section 361.695

Answer of defendant. The defendant may answer by a verified pleading:

1. That the taxes and penalties have been paid before suit.

2. That the taxes with penalties ...

Nevada Revised Statutes Section 361.700

Judgments, liens and execution.

1. In case judgment is rendered for the defendant, it shall be general, without costs, and may be entered in favor of some one or ...

Nevada Revised Statutes Section 361.705

Deeds derived from sale of real property conclusive evidence of title; exceptions. Any deed derived from the sale of real property under this chapter shall be conclusive evidence of the ...

Nevada Revised Statutes Section 361.710

Applicability of NRS, N.R.C.P. and N.R.A.P. to proceedings. The provisions of title 2 of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure, so far ...

Nevada Revised Statutes Section 361.715

Fees of officers; taxing and apportionment of costs.

1. There shall be allowed to all officers, except district attorneys, the same fees as are allowed in other civil cases. ...

Nevada Revised Statutes Section 361.720

Duties of district attorney on collection of delinquent taxes.

1. The district attorney shall:

(a) On the receipt of any money for taxes, enter the same on his ...

Nevada Revised Statutes Section 361.725

Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.

1. On the first Monday ...

Nevada Revised Statutes Section 361.730

Penalties for district attorney failing or refusing to pay over tax money. If any district attorney shall fail or refuse to pay any money collected by him for taxes to ...

Nevada Revised Statutes Section 361.736

Definitions. As used in NRS 361.736 to 361.7398, inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.7362 to 361.7372, inclusive, have the meanings ascribed to ...

Nevada Revised Statutes Section 361.7362

“Claim” defined. “Claim” means a claim for the postponement of the payment of property tax filed pursuant to NRS 361.738. ...

Nevada Revised Statutes Section 361.7364

“Household” defined. “Household” means a claimant and a spouse, parent, child or sibling, or any combination thereof. ...

Nevada Revised Statutes Section 361.7366

“Income” defined. “Income” means adjusted gross income, as defined in the Internal Revenue Code, and includes:

1. Tax-free interest;

2. The untaxed portion of a pension or annuity;

Nevada Revised Statutes Section 361.7368

“Occupied by the owner” defined. “Occupied by the owner” means that a single-family residence and the appurtenant land are held for the exclusive use of an owner, or one or ...

Nevada Revised Statutes Section 361.737

“Property tax accrued” defined. “Property tax accrued” means property taxes, excluding special assessments, delinquent taxes and interest, levied on a claimant’s single-family residence located in this state. ...

Nevada Revised Statutes Section 361.7372

“Single-family residence” defined. “Single-family residence” includes:

1. A single dwelling unit and all land appurtenant thereto.

2. An individually owned residential unit that is an integral part of ...

Nevada Revised Statutes Section 361.7374

Powers and duties of Department.

1. The Department is responsible for the administration of the provisions of NRS 361.736 to 361.7398, inclusive.

2. The Department may:

(a) ...

Nevada Revised Statutes Section 361.7376

Eligibility to file claim for postponement; maximum amount that may be postponed.

1. The owner of a single-family residence may file a claim to postpone the payment of all ...

Nevada Revised Statutes Section 361.7378

Determination of claimant for household. If two or more members of a household are eligible to file a claim pursuant to NRS 361.738, the members may determine between themselves who ...

Nevada Revised Statutes Section 361.738

Filing, form, contents and execution of claims; availability of forms.

1. A claim must be filed with the county treasurer of the county in which the claimant’s single-family residence ...

Nevada Revised Statutes Section 361.7382

Action by county treasurer on claims; review of decisions on claims.

1. A county treasurer shall, within 30 days after receiving a claim pursuant to NRS 361.738, determine:

...

Nevada Revised Statutes Section 361.7384

Confidentiality of information contained in claims. Except as otherwise provided by specific statute, no person may publish, disclose or use any personal or confidential information contained in a claim except ...

Nevada Revised Statutes Section 361.7386

Issuance, contents and recording of certificates of eligibility.

1. If a claim is approved, the county treasurer of the county in which the single-family residence is located shall issue ...

Nevada Revised Statutes Section 361.7388

Accrual of interest on amounts postponed. Interest accrues on the amount of property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, at the rate of 6 percent of the ...

Nevada Revised Statutes Section 361.739

Attachment of liens for postponed amounts; collection of postponed amounts.

1. Any property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, is a perpetual lien against the single-family ...

Nevada Revised Statutes Section 361.7392

Submission of request for statement of amount postponed; preparation and provision of statement. A claimant who has postponed the payment of property tax pursuant to NRS 361.736 to 361.7398, inclusive, ...

Nevada Revised Statutes Section 361.7394

Time when postponed amounts become due; payments authorized before amounts become due.

1. Except as otherwise provided in NRS 361.7396, the payment of property tax postponed pursuant to NRS ...

Nevada Revised Statutes Section 361.7396

Denial or revocation of claims; penalty and assessment upon revocation. A county treasurer shall deny any claim to which a claimant is not entitled. A county treasurer may deny any ...

Nevada Revised Statutes Section 361.7398

Criminal penalty. Any person who willfully makes a materially false statement or uses any other fraudulent device to secure for himself or any other person the postponed payment of property ...

Nevada Revised Statutes Section 361.745

Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.

1. On the third Mondays of July, October, January and April of each year, each ...

Nevada Revised Statutes Section 361.755

Apportionment of taxes by county treasurers.

1. At least once each quarter and at such intervals as may be required by the board of county commissioners, the county treasurer ...

Nevada Revised Statutes Section 361.765

Correction of clerical and typographical errors on tax rolls.

1. If a clerical or typographical error or errors appear upon the real or personal property tax roll of any ...

Nevada Revised Statutes Section 361.767

Assessment of personal property that was not assessed or was underassessed.

1. If the county assessor determines that certain personal property was not assessed, he may assess the property ...

Nevada Revised Statutes Section 361.768

Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.

1. If an overassessment ...

Nevada Revised Statutes Section 361.769

Assessment of real property not on secured roll: Time; notice.

1. The county assessor of any county in which real property is located which is not on the secured ...

Nevada Revised Statutes Section 361.770

Assessment of newly constructed real property as personal property when not assessed for current tax year.

1. If newly constructed real property is not assessed on the secured assessment ...

Nevada Revised Statutes Section 361.775

Procedure for validating sales of real property before March 24, 1941.

1. Any sale made prior to March 24, 1941, by any county treasurer of this state of real ...

Nevada Revised Statutes Section 361.780

Procedure for issuance of deeds when property sold for delinquent taxes: Conditions.

1. Whenever real property has been sold to pay for delinquent taxes, and no deed to such ...

Nevada Revised Statutes Section 361.790

Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent; procedure; future assessments.

1. Whenever a person has acquired a ...

Nevada Revised Statutes Section 361.797

Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.

1. As used in this section:

(a) “Program” ...

Nevada Revised Statutes Section 361.900

Application for establishment of allodial title; calculation of payment required; issuance of certificate.

1. A person who owns and occupies a single-family dwelling, its appurtenances and the land on ...

Nevada Revised Statutes Section 361.905

Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.

1. Immediately upon the issuance of a certificate of allodial title, the State Treasurer ...

Nevada Revised Statutes Section 361.910

Duration of validity; transference to heir; application for reestablishment by heir; calculation of payment required; issuance of certificate to heir.

1. Allodial title established pursuant to NRS 361.900 is ...

Nevada Revised Statutes Section 361.915

Relinquishment; deletion or addition of allodial titleholder.

1. A homeowner or heir who has inherited the property may relinquish the allodial title to the home at any time and ...

Nevada Revised Statutes Section 361.920

Allodial Title Trust Fund; regulations of State Treasurer.

1. The Allodial Title Trust Fund is hereby created. The State Treasurer shall administer the Fund. The interest and income earned ...

Nevada Revised Statutes Section 362.010

Definitions. As used in this chapter, unless the context otherwise requires:

1. “Mine” means an excavation in the earth from which ores, coal or other mineral substances are extracted, ...

Nevada Revised Statutes Section 362.030

County assessor to assess surface of patented mines and mining claims; exceptions. The county assessor shall assess the surface of each patented mine and mining claim in his county for ...

Nevada Revised Statutes Section 362.040

Exclusion of assessment from roll. Upon receipt of an affidavit from the county recorder pursuant to NRS 362.050 stating that at least $100 in development work has been actually performed ...

Nevada Revised Statutes Section 362.050

Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents.

1. To obtain the exemption of the surface of a ...

Nevada Revised Statutes Section 362.060

Who may make affidavit. The affidavit may be made by the owner or agent of the owner, or the person performing the labor, or by any person familiar with the ...

Nevada Revised Statutes Section 362.070

Contiguous patented mines or mining claims: Performance of work on one mine. The owner of two or more contiguous patented mines or mining claims may perform all the work required ...

Nevada Revised Statutes Section 362.090

One affidavit may be recorded for labor on several patented mines or mining claims. A single affidavit may be recorded for the labor on several patented mines or mining claims ...

Nevada Revised Statutes Section 362.095

Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture.

1. Whenever any portion of a patented mine or mining claim is ...

Nevada Revised Statutes Section 362.100

Duties of Department.

1. The Department shall:

(a) Investigate and determine the net proceeds of all minerals extracted and certify them as provided in NRS 362.100 to 362.240, ...

Nevada Revised Statutes Section 362.105

“Royalty” defined. As used in NRS 362.100 to 362.240, inclusive, unless the context otherwise requires:

1. “Royalty” means a portion of the proceeds from extraction of a mineral which ...

Nevada Revised Statutes Section 362.110

Annual statement of gross yield and claimed net proceeds; annual list of lessees.

1. Every person extracting any mineral in this state or receiving any royalty:

(a) Shall, ...

Nevada Revised Statutes Section 362.115

Annual statement of estimated gross yield, net proceeds and royalties; use of statement.

1. In addition to the statement required by subsection 1 of NRS 362.110, each person extracting ...

Nevada Revised Statutes Section 362.120

Computation of gross yield and net proceeds.

1. The Department shall, from the statement filed pursuant to NRS 362.110 and from all obtainable data, evidence and reports, compute in ...

Nevada Revised Statutes Section 362.130

Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments.

1. When the Department determines from the annual statement filed pursuant ...

Nevada Revised Statutes Section 362.135

Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.

1. Any person dissatisfied by any certification of the Department may appeal from that ...

Nevada Revised Statutes Section 362.140

Rate of tax upon net proceeds.

1. Except as otherwise provided in this section, the rate of tax upon the net proceeds of each geographically separate extractive operation depends ...

Nevada Revised Statutes Section 362.150

Liens for taxes on proceeds of minerals. Every tax levied under the authority or provisions of NRS 362.100 to 362.240, inclusive, on the proceeds of minerals extracted is hereby made ...

Nevada Revised Statutes Section 362.160

When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest.

1. Except as otherwise provided in NRS 360.232 and 360.320, if the ...

Nevada Revised Statutes Section 362.170

Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon net proceeds ...

Nevada Revised Statutes Section 362.171

Establishment and use of county fund for mitigation and school district fund for mitigation.

1. Each county to which money is appropriated by subsection 1 of NRS 362.170 may ...

Nevada Revised Statutes Section 362.175

Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect.

1. If at any time, in the opinion of ...

Nevada Revised Statutes Section 362.180

Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. In any suit arising concerning the certification and taxation of the net proceeds of ...

Nevada Revised Statutes Section 362.200

Powers of Department: Examination of records; hearings.

1. The Department may examine the records of any person operating or receiving royalties from any extractive operation in this state. The ...

Nevada Revised Statutes Section 362.230

Penalty for failure to file statements.

1. Every person extracting any mineral in this state, or receiving a royalty in connection therewith, who fails to file with the Department ...

Nevada Revised Statutes Section 362.240

Penalty for false statements. Any person who verifies under oath to the truthfulness of a statement required by NRS 362.100 to 362.240, inclusive, that is false in any material respect ...

Nevada Revised Statutes Section 363A.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363A.020 to 363A.060, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 363A.020

“Commission” defined. “Commission” means the Nevada Tax Commission. ...

Nevada Revised Statutes Section 363A.030

“Employer” defined. “Employer” means any financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter, except an Indian tribe, a nonprofit organization or ...

Nevada Revised Statutes Section 363A.040

“Employment” defined. “Employment” has the meaning ascribed to it in NRS 612.065 to 612.145, inclusive. ...

Nevada Revised Statutes Section 363A.050

“Financial institution” defined.

1. Except as otherwise provided in subsection 2, “financial institution” means:

(a) An institution licensed, registered or otherwise authorized to do business in this State ...

Nevada Revised Statutes Section 363A.060

“Taxpayer” defined. “Taxpayer” means any person liable for a tax imposed by this chapter. ...

Nevada Revised Statutes Section 363A.070

Duties of Department. The Department shall:

1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes.

2. ...

Nevada Revised Statutes Section 363A.080

Maintenance and availability of records of taxpayer; penalty.

1. Each person responsible for maintaining the records of a taxpayer shall:

(a) Keep such records as may be necessary ...

Nevada Revised Statutes Section 363A.090

Examination of records by Department; payment of expenses of Department for examination of records outside State.

1. To verify the accuracy of any return filed or, if no return ...

Nevada Revised Statutes Section 363A.100

Authority of Executive Director to request information to carry out chapter. The Executive Director may request from any other governmental agency or officer such information as he deems necessary to ...

Nevada Revised Statutes Section 363A.110

Confidentiality of records and files of Department.

1. Except as otherwise provided in this section and NRS 360.250, the records and files of the Department concerning the administration of ...

Nevada Revised Statutes Section 363A.120

Excise tax on banks: Imposition, amount and payment; filing of return.

1. There is hereby imposed an excise tax on each bank at the rate of $1,750 for each ...

Nevada Revised Statutes Section 363A.130

Payroll tax: Imposition, amount and payment; filing of return and report; deductions.

1. There is hereby imposed an excise tax on each employer at the rate of 2 percent ...

Nevada Revised Statutes Section 363A.140

Extension of time for payment; payment of interest during period of extension. Upon written application made before the date on which payment must be made, the Department may for good ...

Nevada Revised Statutes Section 363A.150

Certification of excess amount collected; credit and refund. If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally ...

Nevada Revised Statutes Section 363A.160

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

1. Except as otherwise ...

Nevada Revised Statutes Section 363A.170

Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in this section and NRS 360.320, interest must be paid upon any overpayment of any amount of the ...

Nevada Revised Statutes Section 363A.180

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other ...

Nevada Revised Statutes Section 363A.190

Action for refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, ...

Nevada Revised Statutes Section 363A.200

Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

1. If the Department fails to mail notice of action ...

Nevada Revised Statutes Section 363A.210

Allowance of interest in judgment for amount illegally collected. In any judgment, interest must be allowed at the rate of 6 percent per annum upon the amount found to have ...

Nevada Revised Statutes Section 363A.220

Standing to recover. A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is ...

Nevada Revised Statutes Section 363A.230

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

1. The Department may recover a refund or any part thereof which is erroneously made and any credit or part ...

Nevada Revised Statutes Section 363A.240

Cancellation of illegal determination.

1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department ...

Nevada Revised Statutes Section 363A.250

Prohibited acts; penalty.

1. A person shall not:

(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false ...

Nevada Revised Statutes Section 363A.260

Remedies of State are cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an ...

Nevada Revised Statutes Section 363B.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363B.020 to 363B.050, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 363B.020

“Commission” defined. “Commission” means the Nevada Tax Commission. ...

Nevada Revised Statutes Section 363B.030

“Employer” defined. “Employer” means any employer who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter, except a financial institution, an Indian tribe, a nonprofit ...

Nevada Revised Statutes Section 363B.040

“Employment” defined. “Employment” has the meaning ascribed to it in NRS 612.065 to 612.145, inclusive. ...

Nevada Revised Statutes Section 363B.050

“Taxpayer” defined. “Taxpayer” means any person liable for the tax imposed by this chapter. ...

Nevada Revised Statutes Section 363B.060

Duties of Department. The Department shall:

1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes.

2. ...

Nevada Revised Statutes Section 363B.070

Maintenance and availability of records of taxpayer; penalty.

1. Each person responsible for maintaining the records of a taxpayer shall:

(a) Keep such records as may be necessary ...

Nevada Revised Statutes Section 363B.080

Examination of records by Department; payment of expenses of Department for examination of records outside State.

1. To verify the accuracy of any return filed or, if no return ...

Nevada Revised Statutes Section 363B.090

Authority of Executive Director to request information to carry out chapter. The Executive Director may request from any other governmental agency or officer such information as he deems necessary to ...

Nevada Revised Statutes Section 363B.100

Confidentiality of records and files of Department.

1. Except as otherwise provided in this section and NRS 360.250, the records and files of the Department concerning the administration of ...

Nevada Revised Statutes Section 363B.110

Imposition, amount and payment of tax; filing of return and report; deductions.

1. There is hereby imposed an excise tax on each employer at the rate of 0.65 percent ...

Nevada Revised Statutes Section 363B.120

Partial abatement of tax during initial period of operation of employer. [Effective July 1, 2005.]

1. An employer that qualifies pursuant to the provisions of NRS 360.750 is entitled ...

Nevada Revised Statutes Section 363B.130

Extension of time for payment; payment of interest during period of extension. Upon written application made before the date on which payment must be made, the Department may for good ...

Nevada Revised Statutes Section 363B.140

Certification of excess amount collected; credit and refund. If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally ...

Nevada Revised Statutes Section 363B.150

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

1. Except as otherwise ...

Nevada Revised Statutes Section 363B.160

Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in this section and NRS 360.320, interest must be paid upon any overpayment of any amount of the ...

Nevada Revised Statutes Section 363B.170

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other ...

Nevada Revised Statutes Section 363B.180

Action for refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, ...

Nevada Revised Statutes Section 363B.190

Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

1. If the Department fails to mail notice of action ...

Nevada Revised Statutes Section 363B.200

Allowance of interest in judgment for amount illegally collected. In any judgment, interest must be allowed at the rate of 6 percent per annum upon the amount found to have ...

Nevada Revised Statutes Section 363B.210

Standing to recover. A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is ...

Nevada Revised Statutes Section 363B.220

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

1. The Department may recover a refund or any part thereof which is erroneously made and any credit or part ...

Nevada Revised Statutes Section 363B.230

Cancellation of illegal determination.

1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department ...

Nevada Revised Statutes Section 363B.240

Prohibited acts; penalty.

1. A person shall not:

(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false ...

Nevada Revised Statutes Section 363B.250

Remedies of State are cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an ...

Nevada Revised Statutes Section 364A.010

Definitions. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.020

“Business” defined. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.030

“Commission” defined. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.040

“Employee” defined. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.050

“Wages” defined. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.060

Regulations of Nevada Tax Commission. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.070

Maintenance and availability of records of business; penalty. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.080

Examination of records by Department; payment of expenses of Department for examination of records outside State. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.090

Authority of Executive Director to request information to carry out chapter. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.100

Confidentiality of records and files of Department. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.110

Business Tax Account: Deposits; refunds. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.120

Activities constituting business. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.130

Business license required; application for license; activities constituting conduct of business. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.135

Revocation or suspension of business license for failure to comply with statutes or regulations. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.140

Imposition, payment and amount of tax; filing and contents of return. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.150

Calculation of total number of equivalent full-time employees; exclusion of hours of certain employees with lower incomes who received free child care from business. Repealed. (See chapter 5, Statutes of ...

Nevada Revised Statutes Section 364A.151

Exclusion of hours from calculation for employment of pupil as part of program that combines work and study. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at ...

Nevada Revised Statutes Section 364A.152

Responsibility of operator of facility for trade shows or conventions to pay tax on behalf of participants who do not have business license; exception. Repealed. (See chapter 5, Statutes of ...

Nevada Revised Statutes Section 364A.1525

Requirements to qualify as organization created for religious, charitable or educational purposes. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.160

Exemption for natural person with no employees during calendar quarter. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.170

Partial abatement of tax on new or expanded business. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.175

Exemption for activities conducted pursuant to certain contracts executed before July 1, 1991. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.180

Extension of time for payment; payment of interest during period of extension. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.190

Payment of penalty or interest not required under certain circumstances. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.230

Remedies of State are cumulative. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.240

Certification of excess amount collected; credit and refund. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.250

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim. Repealed. (See chapter 5, Statutes ...

Nevada Revised Statutes Section 364A.260

Interest on overpayments; disallowance of interest. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.270

Injunction or other process to prevent collection of tax prohibited; filing of claim condition precedent to maintaining action for refund. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special ...

Nevada Revised Statutes Section 364A.280

Action for refund: Time to sue; venue of action; waiver. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.290

Right of appeal on failure of Department to mail notice of action on claim; allocation of judgment for claimant. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, ...

Nevada Revised Statutes Section 364A.300

Allowance of interest in judgment for amount illegally collected. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.310

Standing to recover. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.320

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution by Attorney General. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.330

Cancellation of illegal determination: Procedure; limitation. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.340

Proof of subcontractor’s compliance with provisions of chapter. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364A.350

Penalty for false or fraudulent returns, statements or records. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 364.010

Administration by sheriff or county license department.

1. The sheriff of each county is the ex officio collector of county licenses provided for in chapter 244 of NRS and ...

Nevada Revised Statutes Section 364.020

Deposit of fees in county general fund by sheriff. Except as otherwise provided in NRS 364.100, the sheriff, as ex officio license collector, shall deposit the gross amount on each ...

Nevada Revised Statutes Section 364.030

County auditor to cause licenses to be printed; delivery to county treasurer for signature.

1. The county auditor shall cause to be printed a sufficient number of blank licenses ...

Nevada Revised Statutes Section 364.040

County auditor to deliver business licenses to sheriff for sale to licensees.

1. From time to time, the county auditor shall deliver to the sheriff as many of such ...

Nevada Revised Statutes Section 364.050

Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected.

1. On or before the 5th day of each month, the sheriff shall:

(a) ...

Nevada Revised Statutes Section 364.060

Disposition of license money. All money received from licenses under the provisions of chapter 244 of NRS must be paid into the county treasury. The sheriff shall make those payments ...

Nevada Revised Statutes Section 364.080

Unlawful for sheriff or employee of county license department to issue other licenses. It is unlawful for the sheriff or any employee of a county license department to issue any ...

Nevada Revised Statutes Section 364.090

Unlawful issuance, possession or circulation of business license; penalty. A person who issues, has in his possession with the intent to issue or puts in circulation any licenses other than ...

Nevada Revised Statutes Section 364.100

Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception.

1. Except as otherwise provided in subsection 2, ...

Nevada Revised Statutes Section 364.110

Licensing authority to require affidavit. No county license board and no other licensing authority, whether county, city or township, within the State of Nevada, shall issue an initial license or ...

Nevada Revised Statutes Section 364.120

Filing fee for required affidavit. Any licensing authority coming within the provisions of NRS 364.110 is authorized to collect a filing fee of not to exceed $3 for the filing ...

Nevada Revised Statutes Section 364.125

Regulations for collection and enforcement of tax. The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection ...

Nevada Revised Statutes Section 364.130

Community theaters exempt from business licenses.

1. As used in this section unless the context otherwise requires:

(a) “Community” means the inhabitants of a county, district, city or ...

Nevada Revised Statutes Section 364.140

Licenses to be posted; penalty.

1. Every person required by the laws of this state to obtain a license for the transaction of any kind of business in any ...

Nevada Revised Statutes Section 364.150

Doing business without required license; penalty. Any person who vends, by wholesale or retail, any spirituous, malt or vinous liquors, or any goods, wares or merchandise within any county in ...

Nevada Revised Statutes Section 364.200

Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by ...

Nevada Revised Statutes Section 364.210

Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit. An ordinance of a city or county which requires the payment by a ...

Nevada Revised Statutes Section 364.220

Audits: Notices to proprietor of enterprise. If an audit is performed pursuant to subsection 2 of NRS 364.210:

1. The proprietor of the enterprise has those rights set forth ...

Nevada Revised Statutes Section 365.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 365.015 to 365.092, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 365.015

“Aviation fuel” defined. “Aviation fuel” means motor vehicle fuel specially refined for use in the propulsion of aircraft, but does not include fuel for jet or turbine-powered aircraft. ...

Nevada Revised Statutes Section 365.020

“Dealer” defined.

1. “Dealer” means every person who:

(a) Refines, manufactures, compounds or otherwise produces aviation fuel or fuel for jet or turbine-powered aircraft and sells or distributes ...

Nevada Revised Statutes Section 365.026

“Department” defined. “Department” means the Department of Motor Vehicles. ...

Nevada Revised Statutes Section 365.031

“Exporter” defined. “Exporter” means a person, other than a supplier, who receives motor vehicle fuel, other than aviation fuel, in this State and sells or distributes that fuel outside this ...

Nevada Revised Statutes Section 365.035

“Fuel for jet or turbine-powered aircraft” defined. “Fuel for jet or turbine-powered aircraft” means any inflammable liquid other than aviation fuel used for the propulsion of aircraft having jet or ...

Nevada Revised Statutes Section 365.038

“Governmental entity” defined. “Governmental entity” includes, without limitation, an airport authority created by special legislative act. ...

Nevada Revised Statutes Section 365.040

“Highway” defined. “Highway” means every way or place of whatever nature open to the use of the public for purposes of surface traffic, including highways under construction. ...

Nevada Revised Statutes Section 365.050

“Motor vehicle” defined. “Motor vehicle” means and includes every self-propelled motor vehicle, including tractors, operated on a surface highway. ...

Nevada Revised Statutes Section 365.060

“Motor vehicle fuel” defined. “Motor vehicle fuel” means gasoline, natural gasoline, casing-head gasoline or any other inflammable or combustible liquid, regardless of the name by which the liquid is known ...

Nevada Revised Statutes Section 365.070

“Person” defined. “Person” includes a municipal corporation, quasi-municipal corporation, political subdivision and governmental agency. ...

Nevada Revised Statutes Section 365.072

“Petroleum-ethanol mixture” defined. “Petroleum-ethanol mixture” means a fuel containing a minimum of 10 percent by volume of ethyl alcohol derived from agricultural products. ...

Nevada Revised Statutes Section 365.076

“Rack” defined. “Rack” means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering motor vehicle fuel from a refinery or terminal ...

Nevada Revised Statutes Section 365.080

“Retailer” defined. “Retailer” means:

1. Any person, other than a dealer, who is engaged in the business of selling motor vehicle fuel or fuel for jet or turbine-powered aircraft; ...

Nevada Revised Statutes Section 365.084

“Supplier” defined. “Supplier” means a person who:

1. Imports or acquires immediately upon importation into this State motor vehicle fuel, except aviation fuel, from within or without a state, ...

Nevada Revised Statutes Section 365.088

“Terminal” defined. “Terminal” means a facility for the storage of motor vehicle fuel which is supplied by a motor vehicle, pipeline or vessel and from which motor vehicle fuel is ...

Nevada Revised Statutes Section 365.092

“Transporter” defined. “Transporter” means a person, except a supplier or an exporter licensed pursuant to this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft in ...

Nevada Revised Statutes Section 365.095

Fuel deemed distributed. All motor vehicle fuel and fuel for jet or turbine-powered aircraft which is sold, donated, consigned for sale, bartered, used or in any way voluntarily disposed of ...

Nevada Revised Statutes Section 365.100

Administration and enforcement by Department of Motor Vehicles. Except as otherwise provided, the Department is charged with the administration and enforcement of this chapter. ...

Nevada Revised Statutes Section 365.110

Rules and regulations of Department. The Department shall have power to make all necessary rules and regulations and prescribe all necessary forms or other requirements for the purpose of making ...

Nevada Revised Statutes Section 365.115

Standards for determining whether alcohol is used as fuel or liquor. The requirements of this State for determining whether alcohol is produced for use in or as a motor vehicle ...

Nevada Revised Statutes Section 365.120

Appointment of assistants or agents. The Department may appoint auditors, accountants, inspectors, clerks and such other assistants or agents as it may deem necessary to enforce its powers and perform ...

Nevada Revised Statutes Section 365.130

Examinations, audits and inquiries.

1. The Department or its authorized agents may make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of ...

Nevada Revised Statutes Section 365.135

Extensions of time for making reports or returns; time when report, return, remittance or claim mailed to Department is deemed filed or received.

1. The Department may, for good ...

Nevada Revised Statutes Section 365.140

Exchange of information with other states. The Department shall, upon a request from the officials to whom is entrusted the enforcement of the motor vehicle fuel tax laws of any ...

Nevada Revised Statutes Section 365.150

Money to augment administration of chapter. Money to augment the administration of the provisions of this chapter must be provided by direct legislative appropriation to the Department from the State ...

Nevada Revised Statutes Section 365.170

Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers. Except as otherwise provided in NRS 365.135, every dealer shall, not later than the ...

Nevada Revised Statutes Section 365.175

Rate of tax on certain motor vehicle fuel; duties of suppliers. Except as otherwise provided in NRS 365.135, every supplier shall, not later than the last day of each calendar ...

Nevada Revised Statutes Section 365.180

Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department.

1. In addition to any other tax provided for in ...

Nevada Revised Statutes Section 365.185

Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department.

1. In addition to any other tax provided for in ...

Nevada Revised Statutes Section 365.190

Additional excise tax of 1.75 cents per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.

1. In addition to any other tax provided for ...

Nevada Revised Statutes Section 365.192

Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department.

1. In addition to any other tax provided for ...

Nevada Revised Statutes Section 365.196

Allocation, apportionment and use of proceeds of tax levied under NRS 365.192.

1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly by the ...

Nevada Revised Statutes Section 365.200

Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on ...

Nevada Revised Statutes Section 365.203

Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel.

1. The governing body of a city may by ordinance, but not as in ...

Nevada Revised Statutes Section 365.210

Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation.

1. No county, city or other political subdivision or municipal corporation may levy or ...

Nevada Revised Statutes Section 365.220

Exempt transactions and sales. The provisions of this chapter requiring the payment of excise taxes do not apply to:

1. Motor vehicle fuel if it remains in interstate or ...

Nevada Revised Statutes Section 365.230

Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser.

1. The provisions of this chapter requiring the ...

Nevada Revised Statutes Section 365.240

Reports of exempt exports and sales; marking of invoices for exempt sales.

1. Every dealer and supplier shall report such exports and sales to the Department at such times, ...

Nevada Revised Statutes Section 365.250

Time to claim exemption on dealer’s export to another state. Any claim for exemption from excise tax on account of motor vehicle fuel or fuel for jet or turbine-powered aircraft ...

Nevada Revised Statutes Section 365.260

When motor vehicle fuel not deemed to be exported. Motor vehicle fuel carried out of this State, into another state or onto federal proprietary lands or reservations, to an amount ...

Nevada Revised Statutes Section 365.270

Acting as dealer, supplier, exporter or transporter without license unlawful. It is unlawful for any person to be:

1. A dealer without holding a license as a dealer as ...

Nevada Revised Statutes Section 365.280

Application for license. Before becoming a dealer, supplier, exporter or transporter, a person shall apply to the Department, on forms to be prescribed and furnished by the Department, for a ...

Nevada Revised Statutes Section 365.290

Form, conditions and amount of bond; deposit in lieu of bond.

1. Before granting any application for a license as a dealer or supplier, the Department shall require the ...

Nevada Revised Statutes Section 365.300

Issuance or denial of license.

1. Except as otherwise provided in subsection 2, the Department shall, upon receipt of:

(a) The application and bond in proper form, issue ...

Nevada Revised Statutes Section 365.302

Hearing on denial of license. Any applicant whose application for a license as a dealer, supplier, exporter or transporter has been denied may petition the Department for a hearing. The ...

Nevada Revised Statutes Section 365.304

Validity and transferability of license. A license issued pursuant to this chapter:

1. Is valid until suspended, revoked or cancelled.

2. Is not transferable. ...

Nevada Revised Statutes Section 365.306

Duties upon discontinuance, sale or transfer of business. If any person ceases to be a dealer, supplier, exporter or transporter within this State by reason of the discontinuance, sale or ...

Nevada Revised Statutes Section 365.310

Suspension, cancellation or revocation of license.

1. The Department may suspend, cancel or revoke the license of any dealer, supplier, exporter or transporter refusing or neglecting to comply with ...

Nevada Revised Statutes Section 365.322

Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception.

1. Except as otherwise provided in subsection 2, a person shall not ...

Nevada Revised Statutes Section 365.324

Collection of taxes on certain motor vehicle fuel by supplier; exceptions; records of sales to other suppliers.

1. Except as otherwise provided in subsections 2 and 3, each supplier ...

Nevada Revised Statutes Section 365.326

Calculation of amount due from supplier: Deduction of amount due from purchaser who is authorized to defer payment.

1. Except as otherwise provided in subsection 2, in calculating the ...

Nevada Revised Statutes Section 365.328

Deferral of payment by purchaser of certain motor vehicle fuel: Permit; bond; time and method of payment; failure to pay; regulations.

1. A purchaser of motor vehicle fuel, other ...

Nevada Revised Statutes Section 365.330

Monthly payment of taxes; retention of percentage of tax for certain costs; maintenance of separate account.

1. The excise taxes prescribed in this chapter must be paid on or ...

Nevada Revised Statutes Section 365.340

When tax becomes delinquent; extension of time for payment; deposit of proceeds from penalty.

1. If the amount of any excise tax for any month is not paid to ...

Nevada Revised Statutes Section 365.346

Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number.

1. A retailer of aviation fuel who receives or sells aviation fuel for ...

Nevada Revised Statutes Section 365.351

Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax.

1. A responsible person who willfully fails to collect ...

Nevada Revised Statutes Section 365.370

Tax refunds: Persons entitled; payment by prescribed classes; minimum claims. Any person who exports any motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State, or who ...

Nevada Revised Statutes Section 365.380

Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer.

1. ...

Nevada Revised Statutes Section 365.390

Payment of refund by Department. Upon the presentation of the invoices, written statements, tax exemption certificates or exportation certificates required pursuant to this chapter, the Department shall cause to be ...

Nevada Revised Statutes Section 365.400

Payment of refund based on duplicate invoice. In the event of the loss of an original invoice, the person claiming a refund may submit in lieu thereof a duplicate copy ...

Nevada Revised Statutes Section 365.410

Examination of claimant’s books and records; effect of refusal to permit examination. In order to establish the validity of any claim the Department may, upon demand, examine the books and ...

Nevada Revised Statutes Section 365.420

Time for application for refund.

1. Applications for refund based upon exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State must be filed ...

Nevada Revised Statutes Section 365.430

Sources and manner of payment of refunds.

1. All claims for refunds under this chapter must be paid from the State Highway Fund, the Account for Taxes on Aviation ...

Nevada Revised Statutes Section 365.440

Granting of credit in lieu of refund. In lieu of the collection and refund of the tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft used by ...

Nevada Revised Statutes Section 365.445

Refund to farmer or rancher on basis of bulk purchases; procedure; regulations.

1. For the purposes of this section, “bulk purchases” means purchases in excess of 50 gallons of ...

Nevada Revised Statutes Section 365.450

Injunction or other process to prevent collection prohibited. No injunction or writ of mandate or other legal or equitable process shall ever issue in any suit, action or proceeding in ...

Nevada Revised Statutes Section 365.460

Action to recover amount paid: Protest required; venue. After payment of any excise tax under protest duly verified, served on the Department, and setting forth the grounds of objection to ...

Nevada Revised Statutes Section 365.470

Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

1. No action authorized by NRS 365.460 may be instituted more than 90 ...

Nevada Revised Statutes Section 365.480

Judgment for plaintiff: Disposition of amount; interest.

1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise taxes due ...

Nevada Revised Statutes Section 365.490

Judgment not to be rendered for plaintiff when action is by or in name of assignee. A judgment shall not be rendered in favor of the plaintiff in any action ...

Nevada Revised Statutes Section 365.500

Records of dealers, suppliers, exporters and transporters: Maintenance, contents and inspection; fee for examination outside State.

1. Every dealer, supplier, exporter and transporter shall cause to be kept a ...

Nevada Revised Statutes Section 365.505

Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter.

1. Each supplier shall prepare and provide a record of ...

Nevada Revised Statutes Section 365.510

Records of retailers: Maintenance, contents and inspection.

1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of motor vehicle ...

Nevada Revised Statutes Section 365.515

Monthly statements by exporters. Each exporter shall, not later than the last day of each calendar month, submit to the Department a written statement which sets forth:

1. The ...

Nevada Revised Statutes Section 365.520

Monthly reports of deliveries by transporters.

1. Every transporter, except a dealer licensed under this chapter or a wholesale distributor transporting the products of a dealer licensed under this ...

Nevada Revised Statutes Section 365.530

Documentation required when transporting certain fuels; failure to produce documentation.

1. Every person transporting on any highway in this State aviation fuel or fuel for jet or turbine-powered aircraft ...

Nevada Revised Statutes Section 365.535

Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes.

1. It is declared to be the policy of the State of Nevada ...

Nevada Revised Statutes Section 365.540

General requirements for particular proceeds.

1. The money collected, as prescribed by NRS 365.175 and 365.185, from the tax on motor vehicle fuels, other than aviation fuel, after the ...

Nevada Revised Statutes Section 365.545

Proceeds of taxes on fuel for jet or turbine-powered aircraft.

1. The proceeds of all taxes on fuel for jet or turbine-powered aircraft imposed pursuant to the provisions of ...

Nevada Revised Statutes Section 365.550

Proceeds of tax levied pursuant to NRS 365.180. [Effective through June 30, 2005.]

1. Except as otherwise provided in subsection 2, the receipts of the tax levied pursuant to ...

Nevada Revised Statutes Section 365.550

Proceeds of tax levied pursuant to NRS 365.180. [Effective July 1, 2005.]

1. Except as otherwise provided in subsection 2, the receipts of the tax levied pursuant to NRS ...

Nevada Revised Statutes Section 365.560

Proceeds of tax levied pursuant to NRS 365.190.

1. The receipts of the tax levied pursuant to NRS 365.190 must be allocated monthly by the Department to the counties ...

Nevada Revised Statutes Section 365.565

Proceeds of tax derived from aviation fuel.

1. The tax derived from aviation fuel must be distributed quarterly from the Account for Taxes on Aviation Fuel in the following ...

Nevada Revised Statutes Section 365.570

Unlawful acts.

1. It is unlawful for any person:

(a) To refuse or neglect to make any statement, report or return required by the provisions of this chapter;

Nevada Revised Statutes Section 365.575

Sale or distribution of certain motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes. An exporter shall not sell or distribute motor vehicle fuel, other than ...

Nevada Revised Statutes Section 365.580

Penalty for other violations. Any person violating any of the provisions of this chapter for which no specific penalty is provided is guilty of a misdemeanor. ...

Nevada Revised Statutes Section 365.590

Payment of cost of prosecution of violator. The Department is authorized to have paid out of the State Highway Fund all expenses incurred in the prosecution before any court of ...

Nevada Revised Statutes Section 365.600

Administrative fines; injunctions and other remedies.

1. The Department may impose an administrative fine, not to exceed $2,500, for a violation of any provision of this chapter, or any ...

Nevada Revised Statutes Section 365.610

Enforcement by sheriffs and other peace officers. County sheriffs and all other peace officers and traffic officers of this State shall, without further compensation, assist in the enforcement of this ...

Nevada Revised Statutes Section 366.010

Short title. This chapter is known and may be cited as the Special Fuel Tax Act of 1953. ...

Nevada Revised Statutes Section 366.020

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 366.025 to 366.100, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 366.025

“Department” defined. “Department” means the Department of Motor Vehicles. ...

Nevada Revised Statutes Section 366.026

“Emulsion of water-phased hydrocarbon fuel” defined. “Emulsion of water-phased hydrocarbon fuel” means a mixture of any hydrocarbon and water if the water is at least 20 percent by volume of ...

Nevada Revised Statutes Section 366.030

“Highway” defined.

1. “Highway” means every way or place of whatever nature open to the use of the public for purposes of traffic, including highways under construction.

2. ...

Nevada Revised Statutes Section 366.035

“Highway under construction or reconstruction” defined. “Highway under construction or reconstruction” means all portions of a highway which are in any part constructed or maintained through the use of public ...

Nevada Revised Statutes Section 366.040

“Motor vehicle” defined. “Motor vehicle” means and includes every self-propelled vehicle operated upon a highway. ...

Nevada Revised Statutes Section 366.055

“Rack” defined. “Rack” means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into ...

Nevada Revised Statutes Section 366.060

“Special fuel” defined. “Special fuel” means any combustible gas or liquid used for the generation of power for the propulsion of motor vehicles, including an emulsion of water-phased hydrocarbon fuel. ...

Nevada Revised Statutes Section 366.062

“Special fuel dealer” defined. “Special fuel dealer” means a person who sells compressed natural gas or liquefied petroleum gas and delivers any part thereof into the tank for the supply ...

Nevada Revised Statutes Section 366.065

“Special fuel exporter” defined. “Special fuel exporter” means a person, other than a special fuel supplier, who receives special fuel in this state and sells or distributes it outside this ...

Nevada Revised Statutes Section 366.070

“Special fuel supplier” defined. “Special fuel supplier” means a person who:

1. Imports or acquires immediately upon importation into this state special fuel from within or without a state, ...

Nevada Revised Statutes Section 366.075

“Special fuel transporter” defined. “Special fuel transporter” means a person, except a special fuel supplier or special fuel exporter licensed pursuant to this chapter, who transports special fuel in interstate ...

Nevada Revised Statutes Section 366.080

“Special fuel user” defined. “Special fuel user” means any person who consumes in this state special fuel for the propulsion of motor vehicles owned or controlled by him upon the ...

Nevada Revised Statutes Section 366.085

“Special mobile equipment” defined. “Special mobile equipment” means a vehicle not designed or used primarily for the transportation of persons or property, and only incidentally operated or moved upon a ...

Nevada Revised Statutes Section 366.089

“Storage tank” defined. “Storage tank” means any container designed to transport or store fuel, including, without limitation, a fuel tank on a motor vehicle that is used to supply fuel ...

Nevada Revised Statutes Section 366.095

“Terminal” defined. “Terminal” means a facility for the storage of special fuel which is supplied by a motor vehicle, pipeline or vessel and from which special fuel is removed for ...

Nevada Revised Statutes Section 366.100

“Use” defined. “Use” means the consumption by a special fuel user of special fuels in propulsion of a motor vehicle on the highways of this state. ...

Nevada Revised Statutes Section 366.110

General powers and duties of Department of Motor Vehicles. The Department:

1. Shall enforce the provisions of this chapter.

2. May adopt and enforce regulations relating to the ...

Nevada Revised Statutes Section 366.120

Employment of accountants, auditors and other assistants. The Department may employ such accountants, auditors, investigators, assistants and clerks as it may deem necessary for the efficient administration of this chapter. ...

Nevada Revised Statutes Section 366.130

Money for administration of chapter; payment of administrative costs.

1. Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the ...

Nevada Revised Statutes Section 366.140

Records, receipts, invoices and other papers regarding special fuel: Maintenance; availability.

1. Every special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user ...

Nevada Revised Statutes Section 366.150

Examinations, investigations and inspections; fee for examination of records outside State.

1. The Department or its authorized agents may:

(a) Examine the books, papers, records and equipment of ...

Nevada Revised Statutes Section 366.160

Public and confidential records.

1. All records of mileage operated, origin and destination points within this state, equipment operated in this state, gallons or cubic feet consumed, and tax ...

Nevada Revised Statutes Section 366.170

Reciprocal provision of information. The Department may, upon request from officials to whom is entrusted the enforcement of the special fuel tax law of any other state, the District of ...

Nevada Revised Statutes Section 366.175

Cooperative agreements for information regarding interstate use of special fuels; contents of agreement; audit of records.

1. To the extent permitted by federal law, the Department may enter into ...

Nevada Revised Statutes Section 366.180

Unlawful disclosure of information; penalty.

1. It shall be unlawful for the Department or any person having an administrative duty under this chapter to divulge or to make known ...

Nevada Revised Statutes Section 366.190

Rate of tax.

1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use ...

Nevada Revised Statutes Section 366.195

Additional excise tax levied on special fuel if federal tax reduced or discontinued.

1. In addition to any other tax provided for in this chapter, there must be levied ...

Nevada Revised Statutes Section 366.197

Factor for conversion of volumetric measurement. For the purpose of taxing the sale or use of compressed natural gas or liquefied petroleum gas, 125 cubic feet of natural gas or ...

Nevada Revised Statutes Section 366.199

Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions.

1. Except as otherwise provided in subsection 2, a person shall not import, sell, ...

Nevada Revised Statutes Section 366.200

Exempt sales and uses.

1. The sale or use of special fuel for any purpose other than to propel a motor vehicle upon the public highways of Nevada is ...

Nevada Revised Statutes Section 366.203

Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel.

1. Special fuel, other than compressed natural gas, liquefied petroleum ...

Nevada Revised Statutes Section 366.206

Special fuel dealer not to collect tax on certain exempt sales. A special fuel dealer shall not collect the tax on special fuel from a purchaser who is exempt from ...

Nevada Revised Statutes Section 366.207

Collection of tax on special fuel which is not dyed; exceptions; records of certain sales; refunds.

1. Except as otherwise provided in subsections 2 and 3, each special fuel ...

Nevada Revised Statutes Section 366.210

Tax in lieu of tax imposed by chapter 365 of NRS. The tax imposed by this chapter shall be in lieu of the tax imposed by chapter 365 of ...

Nevada Revised Statutes Section 366.220

Special fuel supplier, special fuel dealer, special fuel user; special fuel exporter and special fuel transporter: License required; regulations of Department.

1. Except as otherwise provided in this chapter, ...

Nevada Revised Statutes Section 366.221

Special fuel user: Exemptions from licensing.

1. Except as otherwise provided in subsection 2, a special fuel user’s license is not required of the following classes of special fuel ...

Nevada Revised Statutes Section 366.223

Temporary permit for special fuel; regulations of Department.

1. A special fuel user may, in lieu of causing a motor vehicle that has a declared gross weight in excess ...

Nevada Revised Statutes Section 366.235

Form, conditions and amount of bond; deposit in lieu of bond.

1. An applicant for or holder of a special fuel supplier’s or special fuel dealer’s license shall provide ...

Nevada Revised Statutes Section 366.240

Issuance or denial of license.

1. Except as otherwise provided in subsection 2, the Department shall:

(a) Upon receipt of the application and bond in proper form, issue ...

Nevada Revised Statutes Section 366.250

Hearing on denial of license. Any applicant whose application for a special fuel supplier’s license, special fuel dealer’s license, special fuel exporter’s license, special fuel transporter’s license or special fuel ...

Nevada Revised Statutes Section 366.260

Validity and transferability of licenses.

1. A license issued pursuant to this chapter:

(a) Except as otherwise provided in subsection 2, is valid until suspended, revoked or cancelled.

Nevada Revised Statutes Section 366.265

Special fuel user: Display of identifying device; location of license. A special fuel user who is required to hold a special fuel user’s license pursuant to the provisions of this ...

Nevada Revised Statutes Section 366.270

Duties upon discontinuance, sale or transfer of business. If any person ceases to be a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel ...

Nevada Revised Statutes Section 366.350

Revocation of license.

1. The Department may revoke the license of any special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel user for ...

Nevada Revised Statutes Section 366.360

Cancellation of license.

1. The Department shall cancel any license to act as a special fuel supplier, special fuel dealer or special fuel user immediately upon the surrender thereof ...

Nevada Revised Statutes Section 366.370

Due date of tax; when payment by mail is deemed received.

1. Except as otherwise provided in this chapter, the excise tax imposed by this chapter with respect to ...

Nevada Revised Statutes Section 366.375

When tax becomes delinquent; extension of time for payment; deposit of proceeds from penalty.

1. If the amount of any excise tax for any reporting period is not paid ...

Nevada Revised Statutes Section 366.380

Special fuel users: Quarterly or annual returns.

1. Except as otherwise provided in subsection 2, on or before the last day of January, April, July and October in each ...

Nevada Revised Statutes Section 366.383

Special fuel suppliers: Monthly returns and payments. Each special fuel supplier shall, not later than the last day of each month:

1. Submit to the Department a tax return ...

Nevada Revised Statutes Section 366.386

Special fuel dealers: Periodic returns and payments; reporting periods.

1. On or before the last day of the month following each reporting period, a special fuel dealer shall file ...

Nevada Revised Statutes Section 366.387

Special fuel exporters: Monthly statements. Each special fuel exporter shall, not later than the last day of each month, submit to the Department a written statement which sets forth:

...

Nevada Revised Statutes Section 366.390

Retention of percentage of tax for certain costs.

1. Except as otherwise provided in subsection 2, the Department shall allow each special fuel supplier to retain an amount equal ...

Nevada Revised Statutes Section 366.395

Interest and penalties on default; when return or statement deemed delinquent.

1. Any special fuel user who fails to pay any excise tax within the time prescribed by this ...

Nevada Revised Statutes Section 366.397

Permit to defer payment of tax: Application; bond; payment of tax by electronic transfer; effect of failure to pay tax; notice of revocation; regulations.

1. A purchaser of special ...

Nevada Revised Statutes Section 366.540

Payment and computation of tax; maintenance of separate account.

1. The tax provided for by this chapter must be paid by special fuel suppliers, special fuel dealers and special ...

Nevada Revised Statutes Section 366.545

Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee.

1. The operator of a motor vehicle which comes within the provisions of this ...

Nevada Revised Statutes Section 366.550

Security for tax. [Replaced in revision by NRS 366.235.] ...

Nevada Revised Statutes Section 366.650

Provision of refund or credit: General requirements.

1. If illegally or through error the Department collects or receives any excise tax, penalty or interest imposed pursuant to this chapter, ...

Nevada Revised Statutes Section 366.660

Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.

1. No injunction, writ of mandate or other ...

Nevada Revised Statutes Section 366.670

Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

1. No action authorized by subsection 2 of NRS 366.660 may be instituted ...

Nevada Revised Statutes Section 366.680

Judgment for plaintiff: Disposition of amount; interest.

1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise tax or ...

Nevada Revised Statutes Section 366.690

Records of shipments: Preparation and use.

1. Each special fuel supplier shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of ...

Nevada Revised Statutes Section 366.695

Monthly reports of deliveries by special fuel transporters.

1. Every special fuel transporter, except a wholesale distributor transporting the products of a special fuel supplier licensed pursuant to this ...

Nevada Revised Statutes Section 366.700

Deposit in Motor Vehicle Fund; limitation on use. All money received by the Department pursuant to the provisions of this chapter must be deposited with the State Treasurer to the ...

Nevada Revised Statutes Section 366.710

False or fraudulent reports; penalty. Any person required to make, render, sign or verify any report who makes any false or fraudulent report with intent to defeat or evade the ...

Nevada Revised Statutes Section 366.715

Sealing special fuel pump, metered pipes and hoses of rack: Conditions; notice.

1. The Department may seal a special fuel pump of a special fuel dealer or the metered ...

Nevada Revised Statutes Section 366.717

Sale or distribution of special fuel in this state by special fuel exporter prohibited; penalty; payment of tax. A special fuel exporter shall not sell or distribute special fuel in ...

Nevada Revised Statutes Section 366.720

Unlawful acts; penalty. Any person who:

1. Fails or refuses to pay the tax imposed by this chapter;

2. Engages in business in this state as a special ...

Nevada Revised Statutes Section 366.730

Penalty for other violations. Any violation of the provisions of this chapter, except as otherwise provided, is a misdemeanor and is punishable as such. ...

Nevada Revised Statutes Section 366.735

Misuse or alteration of exempt special fuel: Administrative fine. The Department may impose an administrative fine of the greater of $1,000 or $10 per gallon of special fuel based on ...

Nevada Revised Statutes Section 366.740

Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies.

1. Except as otherwise provided in NRS 366.735, the Department may impose an administrative fine, not ...

Nevada Revised Statutes Section 368A.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 368A.020 to 368A.110, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 368A.020

“Admission charge” defined. “Admission charge” means the total amount, expressed in terms of money, of consideration paid for the right or privilege to have access to a facility where live ...

Nevada Revised Statutes Section 368A.030

“Board” defined. “Board” means the State Gaming Control Board. ...

Nevada Revised Statutes Section 368A.040

“Business” defined. “Business” means any activity engaged in or caused to be engaged in by a business entity with the object of gain, benefit or advantage, either direct or indirect, ...

Nevada Revised Statutes Section 368A.050

“Business entity” defined.

1. “Business entity” includes:

(a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the ...

Nevada Revised Statutes Section 368A.060

“Facility” defined. “Facility” means:

1. Any area or premises where live entertainment is provided and for which consideration is collected for the right or privilege of entering that area ...

Nevada Revised Statutes Section 368A.070

“Game” defined. “Game” has the meaning ascribed to it in NRS 463.0152. ...

Nevada Revised Statutes Section 368A.080

“Licensed gaming establishment” defined. “Licensed gaming establishment” has the meaning ascribed to it in NRS 463.0169. ...

Nevada Revised Statutes Section 368A.090

“Live entertainment” defined. “Live entertainment” means any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing ...

Nevada Revised Statutes Section 368A.100

“Slot machine” defined. “Slot machine” has the meaning ascribed to it in NRS 463.0191. ...

Nevada Revised Statutes Section 368A.110

“Taxpayer” defined. “Taxpayer” means:

1. If live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that ...

Nevada Revised Statutes Section 368A.120

Natural persons who are deemed to be business entities. A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions ...

Nevada Revised Statutes Section 368A.130

Adoption by Department of regulations for determining whether activity is taxable. The Department shall provide by regulation for a more detailed definition of “live entertainment” consistent with the general definition ...

Nevada Revised Statutes Section 368A.140

Duties of Board and Department; applicability of chapters 360 and 463 of NRS.

1. The Board shall:

(a) Collect the tax imposed by this chapter from taxpayers who ...

Nevada Revised Statutes Section 368A.150

Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax.

1. If:

...

Nevada Revised Statutes Section 368A.160

Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty.

1. Each person responsible for maintaining the ...

Nevada Revised Statutes Section 368A.170

Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State.

1. To verify the accuracy of any report filed ...

Nevada Revised Statutes Section 368A.180

Confidentiality of records and files of Board and Department.

1. Except as otherwise provided in this section and NRS 360.250, the records and files of the Board and the ...

Nevada Revised Statutes Section 368A.200

Imposition and amount of tax; liability and reimbursement for payment; ticket for live entertainment must indicate whether tax is included in price of ticket; exemptions from tax.

1. Except ...

Nevada Revised Statutes Section 368A.210

Taxpayer to hold taxes in separate account. A taxpayer shall hold the amount of all taxes for which he is liable pursuant to this chapter in a separate account in ...

Nevada Revised Statutes Section 368A.220

Filing of reports and payment of tax; deposit of amounts received in State General Fund.

1. Except as otherwise provided in this section:

(a) Each taxpayer who is ...

Nevada Revised Statutes Section 368A.230

Extension of time for payment; payment of interest during period of extension. Upon written application made before the date on which payment must be made, the Board or the Department ...

Nevada Revised Statutes Section 368A.240

Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations.

1. If a taxpayer:

(a) Is unable to collect all or ...

Nevada Revised Statutes Section 368A.250

Certification of excess amount collected; credit and refund. If the Department determines that any tax, penalty or interest it is required to collect has been paid more than once or ...

Nevada Revised Statutes Section 368A.260

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

1. Except as otherwise ...

Nevada Revised Statutes Section 368A.270

Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in this section and NRS 360.320, interest must be paid upon any overpayment of any amount of the ...

Nevada Revised Statutes Section 368A.280

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other ...

Nevada Revised Statutes Section 368A.290

Action for refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by:

(a) ...

Nevada Revised Statutes Section 368A.300

Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.

1. If the Board fails to mail notice ...

Nevada Revised Statutes Section 368A.310

Allowance of interest in judgment for amount illegally collected. In any judgment, interest must be allowed at the rate of 6 percent per annum upon the amount found to have ...

Nevada Revised Statutes Section 368A.320

Standing to recover. A judgment may not be rendered in favor of the plaintiff in any action brought against the Board or the Department to recover any amount paid when ...

Nevada Revised Statutes Section 368A.330

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

1. The Board or the Department may recover a refund or any part thereof which is erroneously made and any ...

Nevada Revised Statutes Section 368A.340

Cancellation of illegal determination.

1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Board or the ...

Nevada Revised Statutes Section 368A.350

Prohibited acts; penalty.

1. A person shall not:

(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false ...

Nevada Revised Statutes Section 368A.360

Revocation of gaming license for failure to report, pay or truthfully account for tax. Any licensed gaming establishment liable for the payment of the tax imposed by NRS 368A.200 who ...

Nevada Revised Statutes Section 368A.370

Remedies of State are cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Board, the Department or the Attorney General ...

Nevada Revised Statutes Section 369.010

“Beer” defined. As used in this chapter, “beer” means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, ...

Nevada Revised Statutes Section 369.015

“Case of wine” defined. As used in this chapter, “case of wine” means 12 bottles each containing 750 milliliters of wine or an amount equal to that volume of wine. ...

Nevada Revised Statutes Section 369.030

“Importer” defined. As used in this chapter, “importer” means any person who, in the case of liquors which are brewed, fermented or produced outside the State, is first in possession ...

Nevada Revised Statutes Section 369.040

“Liquor” defined.

1. As used in this chapter, “liquor” means beer, wine, gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containing one-half of 1 percent or more ...

Nevada Revised Statutes Section 369.050

“Original package” defined. As used in this chapter, “original package” means any container or receptacle first used for holding liquor, which container or receptacle is sealed. ...

Nevada Revised Statutes Section 369.070

“Permissible person” defined. As used in this chapter, “permissible person” means any duly ordained minister who uses liquor for sacramental purposes, any doctor, apothecary or pharmaceutist who uses alcohol for ...

Nevada Revised Statutes Section 369.090

“Retail liquor store” defined. As used in this chapter, “retail liquor store” means an establishment where beers, wines and liquors, in original packages or by the drink, are sold to ...

Nevada Revised Statutes Section 369.100

“Sale” and “to sell” defined. As used in this chapter, “sale” or “to sell” means and includes any of the following:

1. To exchange, barter, possess or traffic in;

Nevada Revised Statutes Section 369.111

“Supplier” defined. As used in this chapter, “supplier” means, with respect to liquor which is brewed, distilled, fermented, manufactured, produced or bottled:

1. Outside the United States:

(a) ...

Nevada Revised Statutes Section 369.130

“Wholesale dealer” defined. As used in this chapter, “wholesale dealer” or “wholesaler” means a person licensed to sell liquor as it is originally packaged to retail liquor stores or to ...

Nevada Revised Statutes Section 369.140

“Wine” defined. As used in this chapter, “wine” means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar. ...

Nevada Revised Statutes Section 369.150

Administration of chapter; duties of Department of Taxation.

1. The Department is charged with the duty of administering the provisions of this chapter.

2. The Department shall:

...

Nevada Revised Statutes Section 369.155

Standards for determining whether alcohol is used as fuel or liquor. The requirements of this state for determining whether alcohol is produced for use in or as a motor vehicle ...

Nevada Revised Statutes Section 369.160

Money for administration of chapter. Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the General Fund upon the presentation of ...

Nevada Revised Statutes Section 369.170

Liquor Tax Account: Remittances; refunds.

1. All revenues required to be paid to the State under this chapter must be paid to the Department in the form of remittances ...

Nevada Revised Statutes Section 369.173

Distribution and apportionment of money collected from tax on certain liquor. The Department shall apportion, on a monthly basis, from the tax on liquor containing more than 22 percent of ...

Nevada Revised Statutes Section 369.174

Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account. Each month, the State Controller shall transfer to the Tax on Liquor Program Account in ...

Nevada Revised Statutes Section 369.175

Applicability of chapter. This chapter shall not apply to common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes. Common carriers, while ...

Nevada Revised Statutes Section 369.180

Required licenses. In addition to the limitations imposed by NRS 597.210 and 597.220, a person shall not:

1. Import liquors into this state unless he first secures an importer’s ...

Nevada Revised Statutes Section 369.181

Definitions. As used in NRS 369.180, unless the context otherwise requires:

1. “Alcoholic beverage” means any spirituous, vinous or malt liquor which contains 1 percent or more ethyl alcohol ...

Nevada Revised Statutes Section 369.190

Application for license.

1. An application for any of the licenses described in NRS 369.180 must be made to the board of county commissioners of the county in which ...

Nevada Revised Statutes Section 369.200

Approval or disapproval of application by county commissioners; issuance of license; new hearing.

1. The board of county commissioners shall approve or disapprove applications. If an application is disapproved ...

Nevada Revised Statutes Section 369.210

Contents of license. Every license issued under this chapter shall set forth:

1. The name of the person to whom it is issued.

2. The location, by street ...

Nevada Revised Statutes Section 369.220

Signing and posting of license; license nontransferable; exception. Each license shall:

1. Be signed by the licensee or the authorized representative of the licensee.

2. Be posted in ...

Nevada Revised Statutes Section 369.230

Recommendation of suspension or revocation of license by county commissioners; grounds. The board of county commissioners may, upon its own motion, and shall, upon the verified complaint in writing of ...

Nevada Revised Statutes Section 369.240

Complaint against licensee: Issuance and service of citation; effect of failure to answer.

1. Upon the filing with the board of county commissioners of the county in which a ...

Nevada Revised Statutes Section 369.250

Time and place of hearing; notice. Upon the filing of the answer, the board of county commissioners shall fix a time and place for a hearing and give the licensee ...

Nevada Revised Statutes Section 369.260

Hearing; decision; notice of recommendation; action by Department of Taxation upon recommendation of suspension or revocation.

1. Upon the hearing, the board of county commissioners shall hear all relevant ...

Nevada Revised Statutes Section 369.270

New hearing before county commissioners or Department; final order.

1. Notwithstanding any other provision of this chapter, before suspending or revoking any license, the Department, in its discretion, may:

Nevada Revised Statutes Section 369.280

Summary suspension or revocation of license: Grounds; procedure.

1. Notwithstanding any other provision of this chapter, the board of county commissioners shall have the right to suspend or revoke ...

Nevada Revised Statutes Section 369.290

Renewal of cancelled license. Upon a subsequent written recommendation of the board of county commissioners setting forth that the licensee has shown proper cause in the opinion of the board ...

Nevada Revised Statutes Section 369.300

Schedule of fees for licenses. The following is a schedule of fees to be charged for licenses:

Importer’s wine, beer and liquor license............................................................. $500

Importer’s beer license............................................................................................ 150

Nevada Revised Statutes Section 369.310

Date fees due; penalty; cancellation of license for failure to pay fee and penalty; payment of proportionate part; date of license.

1. All license fees are due and payable ...

Nevada Revised Statutes Section 369.320

Counties, cities and towns not prohibited from requiring licenses. Nothing in this chapter shall be deemed to prohibit any county, city or town in Nevada from requiring an importer or ...

Nevada Revised Statutes Section 369.330

Levy, collection and amount of tax. Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege ...

Nevada Revised Statutes Section 369.333

Additional excise tax levied on certain liquor; limitations on levy and collection of tax.

1. In addition to the excise tax provided by NRS 369.330, there is hereby levied ...

Nevada Revised Statutes Section 369.335

Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund.

1. No excise tax may be imposed upon the sale of ...

Nevada Revised Statutes Section 369.340

Liquor sold to permissible persons exempt from tax. It is hereby declared to be the intent of this chapter that no excise tax shall be imposed on liquor sold to ...

Nevada Revised Statutes Section 369.350

Security for taxes: Bonds and deposits; waiver of requirement.

1. Each licensed importer, brewer or wine maker shall furnish a bond executed by him as principal, and by a ...

Nevada Revised Statutes Section 369.360

Rules of Department. The Department shall make all necessary and convenient rules:

1. Prescribing the form of reports and claims made by taxpayers.

2. Prescribing the time for ...

Nevada Revised Statutes Section 369.370

Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment.

1. For the privilege of importing, possessing, storing or selling liquors, all licensed ...

Nevada Revised Statutes Section 369.386

Suppliers of liquor: Conditions for selling to importer; designation of importer and agent.

1. Except as otherwise provided in NRS 369.464, a supplier of liquor may sell to an ...

Nevada Revised Statutes Section 369.388

Importer to purchase liquor only from supplier. A person who holds an importer’s license or permit may purchase a liquor only from the supplier of that liquor. ...

Nevada Revised Statutes Section 369.390

Rights of holder of importer’s license; transfer of liquor; permissible persons to procure permit.

1. An importer’s license shall authorize the holder thereof to be the first person in ...

Nevada Revised Statutes Section 369.400

Importers: Inventory; records; inspection; penalty.

1. At all times each importer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of ...

Nevada Revised Statutes Section 369.410

Certain whiskeys not to be imported; exception.

1. After January 1, 1948, no importer or consignee of liquors shall import or accept any consignment of liquors labeled or sold ...

Nevada Revised Statutes Section 369.415

Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling.

1. Any person who imports liquor into ...

Nevada Revised Statutes Section 369.420

Seizure and sale of liquor. Any shipment of liquor which cannot be received or accepted by the consignee for any reason in law may be seized by the Department or ...

Nevada Revised Statutes Section 369.430

Certificate of compliance.

1. By regulation, the Department shall prescribe the form of application for and the form of a certificate of compliance, which must be printed and distributed ...

Nevada Revised Statutes Section 369.440

Certificates for permissible persons. By regulation, the Department shall prescribe the form of and conditions for obtaining a permissible person’s certificate, which shall be printed and distributed on request to ...

Nevada Revised Statutes Section 369.450

Importation and delivery of liquor by certain carriers; transportation of liquor by special permit.

1. Every common carrier and every regularly operating contract carrier shall make available to the ...

Nevada Revised Statutes Section 369.460

Penalties for violating NRS 369.450 or related regulation.

1. Any person violating any of the provisions of NRS 369.450 or any of the regulations made by the Department ...

Nevada Revised Statutes Section 369.462

Payment of tax by supplier. A supplier who ships liquor into this state pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490 must pay the excise tax ...

Nevada Revised Statutes Section 369.464

Suppliers of wine: Designation of importer. A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must designate an importer in this ...

Nevada Revised Statutes Section 369.466

Suppliers of wine: Payment of fee after shipment of 200 or more cases. If a supplier ships 200 or more cases of wine into this state pursuant to paragraph (c) ...

Nevada Revised Statutes Section 369.468

Preservation of records for inspection and audit. A supplier who ships liquor into this state pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490 shall preserve for ...

Nevada Revised Statutes Section 369.470

Wholesale dealers: Rights of licensees. Wholesale dealers’ licenses shall permit the holders thereof to sell liquor to wholesalers, retailers and those instrumentalities of the Armed Forces of the United States ...

Nevada Revised Statutes Section 369.480

Wholesale dealers: Inventory; records, inspection; penalty.

1. At all times each wholesale dealer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale ...

Nevada Revised Statutes Section 369.485

Certain transactions between wholesale dealer and retail liquor store prohibited; wholesale dealer to impose charge for delinquent payment; penalties.

1. The Legislature hereby declares:

(a) That it is ...

Nevada Revised Statutes Section 369.486

Sources for purchase of liquor by wholesaler who is not importer designated by supplier.

1. A wholesaler who is not the importer designated by the supplier pursuant to NRS ...

Nevada Revised Statutes Section 369.4865

Authorized transfers of liquor between retail liquor stores holding nonrestricted licenses.

1. Except as otherwise provided in subsection 2, a retail liquor store that holds a nonrestricted license may ...

Nevada Revised Statutes Section 369.487

Retailers to purchase liquor only from state-licensed wholesalers; exceptions. Except as otherwise provided in NRS 369.4865 and 597.240, no retailer or retail liquor dealer may purchase any liquor from other ...

Nevada Revised Statutes Section 369.488

Sources for purchase of liquor by retailer.

1. Except as otherwise provided in NRS 369.4865, a retailer may purchase liquor only from:

(a) The importer designated by the ...

Nevada Revised Statutes Section 369.490

Unlawful to possess, sell or transport liquor without required license, permit or certificate; exceptions.

1. Except as otherwise provided in subsection 2, a person shall not directly or indirectly, ...

Nevada Revised Statutes Section 369.495

Unlawful to make, store, possess or transport liquor with intent to defraud State; penalty.

1. It is unlawful for a person to make, store, possess or transport liquor with ...

Nevada Revised Statutes Section 369.510

Powers of boards of county commissioners and Department of Taxation.

1. In any investigation, proceeding or hearing which, under the provisions of this chapter, the board of county commissioners ...

Nevada Revised Statutes Section 369.520

Preservation of invoices. All persons obtaining liquor under any license or permit and all retail liquor dealers shall preserve for inspection and audit by the Department and its agents, for ...

Nevada Revised Statutes Section 369.530

Inspections of vehicles and premises.

1. In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of ...

Nevada Revised Statutes Section 369.540

Enforcement of chapter.

1. The Department shall enforce the provisions of NRS 369.4865.

2. Sheriffs, within their counties, and all other police officers of the State of ...

Nevada Revised Statutes Section 369.550

Penalty for other violations.

1. Except as otherwise expressly provided in this chapter, any person violating any of the provisions of this chapter or knowingly violating any regulation of ...

Nevada Revised Statutes Section 370A.010

Definitions. As used in this chapter, the words and terms defined in NRS 370A.020 to 370A.120, inclusive, have the meanings ascribed to them in those sections. ...

Nevada Revised Statutes Section 370A.020

“Adjusted for inflation” defined. “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. ...

Nevada Revised Statutes Section 370A.030

“Affiliate” defined. “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for ...

Nevada Revised Statutes Section 370A.040

“Allocable share” defined. “Allocable share” has the meaning ascribed to it in section II(f) of the Master Settlement Agreement. ...

Nevada Revised Statutes Section 370A.050

“Cigarette” defined. “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:

1. Any roll ...

Nevada Revised Statutes Section 370A.060

“Manufacturer of tobacco products” defined. “Manufacturer of tobacco products” means an entity that, after May 24, 1999, directly, and not exclusively through an affiliate:

1. Manufactures cigarettes anywhere that ...

Nevada Revised Statutes Section 370A.070

“Master Settlement Agreement” defined. “Master Settlement Agreement” means the settlement agreement, and related documents, entered into on November 23, 1998, by this state and leading United States manufacturers of tobacco ...

Nevada Revised Statutes Section 370A.080

“Participating manufacturer” defined. “Participating manufacturer” has the meaning ascribed to it in section II(jj) of the Master Settlement Agreement. ...

Nevada Revised Statutes Section 370A.090

“Qualified escrow fund” defined. “Qualified escrow fund” means an escrow arrangement with a federally or state-chartered financial institution, that has no affiliation with any manufacturer of tobacco products and has ...

Nevada Revised Statutes Section 370A.100

“Released claims” defined. “Released claims” has the meaning ascribed to it in section II(nn) of the Master Settlement Agreement. ...

Nevada Revised Statutes Section 370A.110

“Releasing parties” defined. “Releasing parties” has the meaning ascribed to it in section II(pp) of the Master Settlement Agreement. ...

Nevada Revised Statutes Section 370A.120

“Units sold” defined. “Units sold” means, with respect to a particular manufacturer of tobacco products for a particular year, the number of individual cigarettes sold in this state by the ...

Nevada Revised Statutes Section 370A.130

Adoption of regulations to ascertain amount of excise tax collected from each manufacturer. The Department of Taxation shall adopt such regulations as are necessary to ascertain the amount of excise ...

Nevada Revised Statutes Section 370A.140

Participation in Master Settlement Agreement or deposits into qualified escrow fund required. A manufacturer of tobacco products that sells cigarettes to consumers in this state, directly or through a distributor, ...

Nevada Revised Statutes Section 370A.150

Deposits into escrow: Disposition of interest; release of principal. A manufacturer of tobacco products that deposits money into escrow pursuant to subsection 2 of NRS 370A.140 shall receive the interest ...

Nevada Revised Statutes Section 370A.160

Compliance by manufacturer: Annual certification; enforcement; penalties for violations.

1. A manufacturer of tobacco products that elects to deposit money into escrow pursuant to subsection 2 of NRS 370A.140 ...

Nevada Revised Statutes Section 370.001

Definitions. As used in NRS 370.001 to 370.430, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.005 to 370.055, inclusive, have the meanings ascribed to ...

Nevada Revised Statutes Section 370.005

“Basic cost of cigarettes” defined. “Basic cost of cigarettes” means the manufacturer’s invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances ...

Nevada Revised Statutes Section 370.010

“Cigarette” defined. “Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco ...

Nevada Revised Statutes Section 370.015

“Cigarette vending machine operator” defined. “Cigarette vending machine operator” means any person licensed to sell only Nevada stamped cigarettes by means of coin-operated machines anywhere in Nevada. ...

Nevada Revised Statutes Section 370.020

“Consumer” defined. “Consumer” means any person who comes into possession of cigarettes in this state as a final user for any purpose other than offering them for sale as a ...

Nevada Revised Statutes Section 370.025

“Contraband cigarettes” defined. “Contraband cigarettes” means any cigarettes exported from or imported into this state by any person in violation of any of the provisions of this chapter or which ...

Nevada Revised Statutes Section 370.027

“Cost to the wholesale dealer” defined. “Cost to the wholesale dealer” means the basic cost of cigarettes to the wholesale dealer, except as otherwise provided in this chapter. ...

Nevada Revised Statutes Section 370.033

“Retail dealer” defined. “Retail dealer” means any person who offers to sell cigarettes at retail or who is engaged in selling cigarettes at retail. ...

Nevada Revised Statutes Section 370.035

“Sale” and “to sell” defined. “Sale” or “to sell” includes any of the following:

1. To exchange, barter, possess or traffic in;

2. To solicit or receive an ...

Nevada Revised Statutes Section 370.037

“Sale at wholesale” defined. “Sale at wholesale” means a bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the ...

Nevada Revised Statutes Section 370.055

“Wholesale dealer” defined. “Wholesale dealer” means:

1. Any person who brings or causes to be brought into this state unstamped cigarettes purchased from the manufacturer or another wholesaler, and ...

Nevada Revised Statutes Section 370.065

Authorized searches for unstamped cigarettes. In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this state ...

Nevada Revised Statutes Section 370.070

Applicability. The provisions of NRS 370.001 to 370.430, inclusive, do not apply to:

1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their ...

Nevada Revised Statutes Section 370.0751

Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

1. The governing body of an Indian reservation or Indian colony may impose an excise ...

Nevada Revised Statutes Section 370.077

Cigarette taxes are direct taxes upon consumer. All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid ...

Nevada Revised Statutes Section 370.080

Dealer’s license required. A person shall not engage in business as a dealer of cigarettes in the State of Nevada unless he first secures a wholesale or retail cigarette dealer’s ...

Nevada Revised Statutes Section 370.090

Inventory required for licensing as wholesale dealer.

1. Each applicant for a wholesale dealer’s license must, and each person licensed as a wholesale dealer shall keep on hand at ...

Nevada Revised Statutes Section 370.100

Application for license: Form; contents; fee. An application for a cigarette dealer’s license must:

1. Be made to the Department on forms prescribed by the Department.

2. Include ...

Nevada Revised Statutes Section 370.110

Wholesale cigarette dealer’s license may be issued without payment of fees to certain applicants. The Department may issue a wholesale cigarette dealer’s license without payment of fees to any applicant ...

Nevada Revised Statutes Section 370.120

Contents of license. Each cigarette dealer’s license issued under this chapter shall set forth:

1. The name of the person to whom it is issued. If the license is ...

Nevada Revised Statutes Section 370.130

Signing, posting and transfer of license. Each holder of a cigarette dealer’s license shall:

1. Sign his license or cause an authorized representative to sign it.

2. Post ...

Nevada Revised Statutes Section 370.140

Privileges of license; prohibited purchases.

1. Wholesale cigarette dealers’ licenses shall permit the holders thereof to sell cigarettes to retail dealers, or to other Nevada licensed wholesale cigarette dealers, ...

Nevada Revised Statutes Section 370.150

License fees.

1. The Department shall not charge license fees for a retail cigarette dealer’s license.

2. An annual license fee of $150 shall be charged for each ...

Nevada Revised Statutes Section 370.155

Licensed wholesale cigarette dealer to provide bond or other security; waiver of requirement.

1. Except as otherwise provided in this section, each licensed wholesale cigarette dealer shall furnish a ...

Nevada Revised Statutes Section 370.160

Counties, cities and towns may require business licenses. This chapter does not prohibit any county, city or town in the State of Nevada from requiring licenses before a person engages ...

Nevada Revised Statutes Section 370.165

Levy, rate and collection of tax. There is hereby levied a tax upon the purchase or possession of cigarettes by a consumer in the State of Nevada at the rate ...

Nevada Revised Statutes Section 370.170

Revenue stamp to be affixed to each package or container of cigarettes. Except as otherwise provided in this chapter, it is unlawful for any person to give, sell or offer ...

Nevada Revised Statutes Section 370.180

Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

1. The Department shall:

(a) Design suitable stamps for the ...

Nevada Revised Statutes Section 370.190

Sale of revenue stamps by Department; payment for revenue stamps or metered machine impressions; regulations.

1. The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As ...

Nevada Revised Statutes Section 370.193

Department to fix maximum amount of revenue stamps or metered machine impressions upon application by wholesale dealer. A wholesale dealer may apply to the Department to fix the maximum amount ...

Nevada Revised Statutes Section 370.195

Due date for deferred payment owing for revenue stamps and metered machine impressions; extension; conditions under which Department may suspend without notice privilege to defer payment.

1. The amount ...

Nevada Revised Statutes Section 370.200

Sale of cigarette revenue stamps by sheriff and city officers.

1. The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act ...

Nevada Revised Statutes Section 370.210

Premises on which revenue stamps or machine impressions may be affixed. A person shall not affix cigarette revenue stamps or metered machine impressions to any package, packet or container of ...

Nevada Revised Statutes Section 370.220

Allowance of discounts for services rendered by dealers. In the sale of any cigarette revenue stamps or any metered machine settings to a licensed cigarette dealer, the Department and its ...

Nevada Revised Statutes Section 370.230

Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners. Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in ...

Nevada Revised Statutes Section 370.240

Monthly reports of dealers.

1. Each dealer authorized to purchase or affix cigarette revenue stamps shall report to the Department:

(a) The inventory of all cigarettes in his ...

Nevada Revised Statutes Section 370.250

Suspension of license for failure to make report; suspension or revocation of license for other violations.

1. If any dealer in cigarettes upon which a precollected or advance tax ...

Nevada Revised Statutes Section 370.255

Dealer to maintain and preserve records of cigarettes received, sold or distributed. Each dealer authorized to purchase or affix cigarette revenue stamps shall maintain records of all cigarettes received, sold ...

Nevada Revised Statutes Section 370.257

Audit of records by Department. The Department may audit the records of each dealer authorized to purchase or affix cigarette revenue stamps to determine that the dealer has complied with ...

Nevada Revised Statutes Section 370.260

Remittances to Department; allocation and appropriation of remittances; monthly reports by Department.

1. All taxes and license fees imposed by the provisions of NRS 370.001 to 370.430, inclusive, less ...

Nevada Revised Statutes Section 370.270

Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure, stamping and sale of unstamped cigarettes to licensed wholesalers; seizure and sale of vending machines.

...

Nevada Revised Statutes Section 370.280

Tax refunds.

1. Upon proof satisfactory to the Department, refunds shall be allowed for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed, ...

Nevada Revised Statutes Section 370.290

Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

1. A wholesale dealer shall not export cigarettes unless they bear revenue stamps ...

Nevada Revised Statutes Section 370.295

Transportation of cigarettes: Invoices to accompany shipment. Except for a consumer, every person who transports cigarettes upon the public highways, roads or streets of this state shall have in his ...

Nevada Revised Statutes Section 370.301

Transportation of unstamped cigarettes.

1. If any unstamped cigarettes are consigned to or purchased by any person in this state, such purchaser or consignee must be a person authorized ...

Nevada Revised Statutes Section 370.310

Sale or distribution of tax-free cigarettes by vending machine prohibited. No tax-free cigarettes shall be sold or otherwise distributed in any way by any coin-operated cigarette vending machine. ...

Nevada Revised Statutes Section 370.315

Sale of cigarettes in various packages. A manufacturer of cigarettes who wishes to sell cigarettes in packages that contain other than 20 cigarettes must so notify the Department not less ...

Nevada Revised Statutes Section 370.350

Levy; amount; exemptions.

1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.

2. The ...

Nevada Revised Statutes Section 370.360

Payment of tax; reports. Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such ...

Nevada Revised Statutes Section 370.371

Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

1. A wholesale dealer shall not engage in predatory pricing with ...

Nevada Revised Statutes Section 370.3715

Adoption of regulations by Executive Director. The Executive Director may adopt regulations for the enforcement of NRS 370.371 to 370.379, inclusive. ...

Nevada Revised Statutes Section 370.372

Determination of cost of cigarettes to wholesale dealer. In determining the cost of cigarettes to a wholesale dealer:

1. A fractional part of a cent amounting to 1/10 of ...

Nevada Revised Statutes Section 370.3725

Selling price of wholesale dealer in certain circumstances. In advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined ...

Nevada Revised Statutes Section 370.373

Sale by wholesale dealer of cigarettes bought from another wholesale dealer. A wholesale dealer who sells cigarettes bought from another wholesale dealer to a retail dealer, or for use or ...

Nevada Revised Statutes Section 370.3735

Certain sales at wholesale exempted. The provisions of NRS 370.371 to 370.379, inclusive, do not apply to a sale at wholesale made:

1. As an isolated transaction and not ...

Nevada Revised Statutes Section 370.374

Meeting lawful price of competitor.

1. A wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the lawful price ...

Nevada Revised Statutes Section 370.376

Contract in violation of provisions is void. A contract made by a person in violation of any of the provisions of NRS 370.371 to 370.379, inclusive, is void and no ...

Nevada Revised Statutes Section 370.378

Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

1. An action may be maintained in any court of competent ...

Nevada Revised Statutes Section 370.379

Suspension or revocation of license; reinstatement of license.

1. The Department may suspend or revoke the license of a retail or wholesale dealer who violates the provisions of NRS ...

Nevada Revised Statutes Section 370.380

Counterfeiting or alteration of license, stamp or meter; unlawful possession or use.

1. It is unlawful for a person, with the intent to defraud the State:

(a) To ...

Nevada Revised Statutes Section 370.385

Prohibited acts by wholesale or retail dealer.

1. A wholesale or retail dealer shall not affix a Nevada cigarette revenue stamp or a metered machine impression upon a package, ...

Nevada Revised Statutes Section 370.390

Violation of NRS 370.080 to 370.310, inclusive. Except as otherwise provided in NRS 370.380, any person violating any of the provisions of NRS 370.080 to 370.310, inclusive, shall be guilty ...

Nevada Revised Statutes Section 370.400

Violation of NRS 370.350 or 370.360. Any person who:

1. Willfully fails, neglects or refuses to make any report required by NRS 370.350 or 370.360, or required by rules ...

Nevada Revised Statutes Section 370.410

Exporting, importing or possessing contraband cigarettes. Any person exporting, importing, possessing or constructively possessing contraband cigarettes is guilty of a gross misdemeanor. ...

Nevada Revised Statutes Section 370.415

Seizure, transmission and disposal of contraband cigarettes by peace officers.

1. The Department, its agents, sheriffs within their respective counties and all other peace officers of the ...

Nevada Revised Statutes Section 370.430

Exportation of unstamped cigarettes to unauthorized persons. Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized ...

Nevada Revised Statutes Section 370.440

Definitions. As used in NRS 370.440 to 370.503, inclusive, unless the context otherwise requires:

1. “Retail dealer” means any person who is engaged in selling products made from tobacco, ...

Nevada Revised Statutes Section 370.445

Dealer’s license required; penalty.

1. Except as otherwise provided in subsection 2, a person shall not engage in the business of a wholesale dealer or retail dealer in this ...

Nevada Revised Statutes Section 370.450

Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty.

1. Except as otherwise provided in subsection 2, there is hereby imposed upon the purchase or ...

Nevada Revised Statutes Section 370.460

Unlawful to sell products on which tax is not paid. It is unlawful for any person to sell or offer to sell any products made from tobacco, other than cigarettes, ...

Nevada Revised Statutes Section 370.465

Monthly reports of dealers: Contents; accompaniment by tax owed; penalties.

1. A wholesale dealer shall, not later than 20 days after the end of each month, submit to the ...

Nevada Revised Statutes Section 370.470

Invoices for certain products required. A wholesale dealer must obtain from each manufacturer or wholesale dealer who is not licensed in this State itemized invoices of all products made from ...

Nevada Revised Statutes Section 370.480

Records required of retail and wholesale dealers; period for retention.

1. Every wholesale dealer must keep at his place of business complete and accurate records for that place of ...

Nevada Revised Statutes Section 370.490

Allowance of credits.

1. The Department shall allow a credit of 30 percent of the wholesale price, less a discount of 0.5 percent for the services rendered in collecting ...

Nevada Revised Statutes Section 370.500

Remittance of tax; credit to State General Fund.

1. All amounts of tax required to be paid to the State pursuant to NRS 370.440 to 370.490, inclusive, must be ...

Nevada Revised Statutes Section 370.501

Imposition and collection of tax by governing body of Indian reservation or colony.

1. The governing body of an Indian reservation or Indian colony may impose an excise tax ...

Nevada Revised Statutes Section 370.503

Allowance of refund for certain taxes paid.

1. Upon proof satisfactory to the Department, a refund must be allowed for the taxes paid pursuant to NRS 370.450, upon products ...

Nevada Revised Statutes Section 370.505

Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.

1. ...

Nevada Revised Statutes Section 370.510

Regulations of Department. The Department may make all necessary regulations for the administration and enforcement of this chapter, including:

1. Necessary regulations for the keeping of records to ensure ...

Nevada Revised Statutes Section 370.515

Restriction on collection by Department of tax for products sold on Indian reservation or colony. The Department shall not collect the tax imposed by this chapter on cigarettes or other ...

Nevada Revised Statutes Section 370.520

Indian rights unabridged. Nothing in this chapter shall operate to abridge the rights of any Indian, individual or tribe, or to infringe upon the sovereignty of any Indian tribe, organized ...

Nevada Revised Statutes Section 370.525

Civil action for injunctive relief.

1. Except as otherwise provided in subsection 2, a person may institute a civil action in a court of competent jurisdiction for appropriate injunctive ...

Nevada Revised Statutes Section 370.530

Enforcement by sheriffs and other peace officers. Sheriffs, within their counties, and all other peace officers of the State of Nevada are charged with the duty, without further compensation, of ...

Nevada Revised Statutes Section 371.010

Short title. This chapter may be cited as the Governmental Services Tax Law. ...

Nevada Revised Statutes Section 371.020

Definitions. As used in this chapter, unless the context otherwise requires:

1. “Department” means the Department of Motor Vehicles.

2. “Vehicle” means any vehicle required to be registered ...

Nevada Revised Statutes Section 371.030

Imposition of basic governmental services tax. A basic tax for governmental services is hereby imposed for the privilege of operating any vehicle upon the public highways of this State. Such ...

Nevada Revised Statutes Section 371.040

Annual amount of basic governmental services tax. The annual amount of the basic governmental services tax throughout the State is 4 cents on each $1 of valuation of the vehicle ...

Nevada Revised Statutes Section 371.045

Optional imposition of supplemental governmental services tax: Procedure; rate; collection; use of proceeds.

1. A board of county commissioners may by ordinance, but not as in a case of ...

Nevada Revised Statutes Section 371.047

Use of proceeds of supplemental governmental services tax for certain purposes related to construction of highway with limited access.

1. A county may use the proceeds of the tax ...

Nevada Revised Statutes Section 371.050

Valuation of vehicles.

1. Except as otherwise provided in subsections 3 and 4, valuation of vehicles must be determined by the Department upon the basis of 35 percent of ...

Nevada Revised Statutes Section 371.060

Schedules for depreciation; minimum amount of tax.

1. Except as otherwise provided in subsection 2, each vehicle must be depreciated by the Department for the purposes of the annual ...

Nevada Revised Statutes Section 371.070

Reduction for initial registration of certain vehicles after beginning of registration year. Upon the registration for the first time in this State after the beginning of the registration year of ...

Nevada Revised Statutes Section 371.080

Reduction on cessation of exemption of certain vehicles because of change of ownership. If any vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861, inclusive, or ...

Nevada Revised Statutes Section 371.085

Proration of tax by interstate motor carrier. Interstate motor carriers who register under the Interstate Highway User Fee Apportionment Act or NRS 482.482 may prorate their governmental services tax by ...

Nevada Revised Statutes Section 371.090

Computation of tax and penalty. In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, ...

Nevada Revised Statutes Section 371.100

Exemption of governmental vehicles, emergency vehicles and certain vehicles operated for elderly or handicapped persons; taxation of vehicle leased or loaned to person for commercial use; exception.

1. The ...

Nevada Revised Statutes Section 371.101

Exemption of vehicle registered by surviving spouse.

1. Vehicles registered by surviving spouses, not to exceed the amount of $1,000 determined valuation, are exempt from taxation, but the exemption ...

Nevada Revised Statutes Section 371.102

Exemption of vehicle registered by blind person.

1. Vehicles registered by a blind person, not to exceed the amount of $3,000 determined valuation, are exempt from taxation, but the ...

Nevada Revised Statutes Section 371.103

Exemption of vehicle registered by veteran.

1. Vehicles, to the extent of $2,000 determined valuation, registered by any actual bona fide resident of the State of Nevada who:

...

Nevada Revised Statutes Section 371.1035

Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for Veterans’ Homes.

1. Any person who qualifies for an exemption pursuant to NRS ...

Nevada Revised Statutes Section 371.104

Exemptions for disabled veteran and surviving spouse.

1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged ...

Nevada Revised Statutes Section 371.105

Time for claiming exemption and making designation; limitation on total exemption per fiscal year. Claims pursuant to NRS 371.101, 371.102, 371.103 or 371.104 for tax exemption on the governmental services ...

Nevada Revised Statutes Section 371.106

Owner to notify Department of cessation of exemption; penalty.

1. Whenever any vehicle ceases to be exempt from taxation under NRS 371.101, 371.102, 371.103 or 371.104 because the owner ...

Nevada Revised Statutes Section 371.107

Duties of county assessor in county whose population is 50,000 or more. The county assessor of each county whose population is 50,000 or more is designated as an agent to ...

Nevada Revised Statutes Section 371.110

Due date. Except as otherwise provided in NRS 482.482, the governmental services tax is due on the first day of the registration year for the vehicle concerned and must be ...

Nevada Revised Statutes Section 371.120

Collection; issuance of receipt. The Department shall collect the governmental services tax and issue to each person who pays the tax a receipt that sufficiently identifies the vehicle upon which ...

Nevada Revised Statutes Section 371.125

Designation of county assessor of county whose population is less than 50,000 as agent to assist in collection of tax and administration of exemptions. The county assessor of each county ...

Nevada Revised Statutes Section 371.130

Delinquency. Whenever any vehicle is operated upon any highway of this State without the governmental services tax having first been paid as required in this chapter, the tax is delinquent. ...

Nevada Revised Statutes Section 371.140

Penalty for delinquency; proof of nonoperation; exceptions.

1. Except as otherwise provided in subsection 3 and NRS 482.482, if the governmental services tax for a vehicle for the next ...

Nevada Revised Statutes Section 371.150

Collection of current tax; circumstances precluding imposition of penalty. Upon receipt of an application for renewal of registration and an affidavit of nonoperation, the Department shall collect the tax for ...

Nevada Revised Statutes Section 371.160

Effect of failure of bank to pay check in payment of tax or penalty on first presentation. If a check in payment of a tax or penalty is not paid ...

Nevada Revised Statutes Section 371.170

Exemption from penalty when vehicle repossessed; conditions. No penalty may be assessed for the delinquent payment of a governmental services tax if:

1. After the date the tax became ...

Nevada Revised Statutes Section 371.180

Waiver of penalties accruing before transfer of vehicle. If a transferee applies for a transfer of registration and it is determined by the Department that penalties for the nonpayment of ...

Nevada Revised Statutes Section 371.190

Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale.

1. Every governmental services tax ...

Nevada Revised Statutes Section 371.200

Notice to legal owner before sale of vehicle. If the records of the Department indicate that the registered owner of a vehicle seized is not the legal owner thereof, the ...

Nevada Revised Statutes Section 371.210

Payment of tax, penalties and costs by legal owner before sale; return of vehicle. At any time before the sale, the legal owner of the vehicle to be sold may ...

Nevada Revised Statutes Section 371.220

Refund of tax or penalty erroneously collected. If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the ...

Nevada Revised Statutes Section 371.230

Deposit of money collected to credit of Motor Vehicle Fund. Except as otherwise provided in NRS 371.1035, 482.180 or 482.181, money collected by the Department for governmental services taxes and ...

Nevada Revised Statutes Section 372A.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372A.020, 372A.030 and 372A.040 have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 372A.020

“Controlled substance” defined. “Controlled substance” includes:

1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of ...

Nevada Revised Statutes Section 372A.030

“Marijuana” defined. “Marijuana” has the meaning ascribed to it in NRS 453.096. ...

Nevada Revised Statutes Section 372A.040

“Sell” defined. “Sell” includes exchange, barter, solicitation or receipt of an order, transfer to another for sale or resale, possession or transportation in contravention of this chapter and any other ...

Nevada Revised Statutes Section 372A.050

Department to adopt regulations. The Department shall adopt all necessary regulations to carry out the provisions of this chapter. ...

Nevada Revised Statutes Section 372A.060

Applicability of chapter; no immunity from criminal prosecution.

1. This chapter does not apply to any person who is registered or exempt from registration pursuant to NRS 453.226 or ...

Nevada Revised Statutes Section 372A.070

Registration with Department as dealer; payment and calculation of tax; identifying information in tax return; civil penalty; action for enforcement.

1. A person shall not sell, offer to sell ...

Nevada Revised Statutes Section 372A.080

Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.

1. All information which is submitted to the Department by or on behalf ...

Nevada Revised Statutes Section 372A.090

Revenue stamps: Design, printing and sale; record of stamps sold.

1. The Department shall:

(a) Design suitable stamps for the purpose of this chapter.

(b) Have as ...

Nevada Revised Statutes Section 372A.100

Destruction of spoiled or unusable revenue stamps. Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be ...

Nevada Revised Statutes Section 372A.110

Deposit and allocation of taxes, fees and penalties collected.

1. All taxes and fees collected by the Department pursuant to this chapter, after deducting the actual cost of producing ...

Nevada Revised Statutes Section 372A.120

Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.

1. The Department shall immediately deliver any controlled substances ...

Nevada Revised Statutes Section 372A.130

Action to enjoin assessment or collection of tax, interest or penalty barred. No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties ...

Nevada Revised Statutes Section 372.010

Short title. This chapter is known and may be cited as the Sales and Use Tax Act. ...

Nevada Revised Statutes Section 372.015

Definitions. Except where the context otherwise requires, the definitions given in NRS 372.020 to 372.095, inclusive, govern the construction of this chapter. ...

Nevada Revised Statutes Section 372.020

“Business” defined. “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or ...

Nevada Revised Statutes Section 372.025

“Gross receipts” defined.

1. “Gross receipts” means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, ...

Nevada Revised Statutes Section 372.030

“In this State” and “in the State” defined. “In this State” or “in the State” means within the exterior limits of the State of Nevada and includes all territory within ...

Nevada Revised Statutes Section 372.035

“Occasional sale” defined.

1. “Occasional sale” includes:

(a) A sale of property not held or used by a seller in the course of an activity for which he ...

Nevada Revised Statutes Section 372.040

“Person” defined. “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or ...

Nevada Revised Statutes Section 372.045

“Purchase” defined.

1. “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

...

Nevada Revised Statutes Section 372.050

“Retail sale” and “sale at retail” defined.

1. “Retail sale” or “sale at retail” means a sale for any purpose other than resale in the regular course of business ...

Nevada Revised Statutes Section 372.055

“Retailer” defined.

1. “Retailer” includes:

(a) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making ...

Nevada Revised Statutes Section 372.060

“Sale” defined.

1. “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, ...

Nevada Revised Statutes Section 372.065

“Sales price” defined.

1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on ...

Nevada Revised Statutes Section 372.070

“Seller” defined. “Seller” includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to ...

Nevada Revised Statutes Section 372.075

“Storage” defined. “Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of ...

Nevada Revised Statutes Section 372.080

“Storage” and “use” defined. “Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it ...

Nevada Revised Statutes Section 372.085

“Tangible personal property” defined. “Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses. ...

Nevada Revised Statutes Section 372.090

“Tax Commission” defined. “Tax Commission” means the Nevada Tax Commission. ...

Nevada Revised Statutes Section 372.095

“Taxpayer” defined. “Taxpayer” means any person liable for tax under this chapter. ...

Nevada Revised Statutes Section 372.105

Imposition and rate. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross ...

Nevada Revised Statutes Section 372.110

Method of collection. The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done. ...

Nevada Revised Statutes Section 372.115

Advertisement of assumption or absorption of tax by retailer unlawful.

1. It is unlawful for any retailer to advertise or hold out or state to the public or to ...

Nevada Revised Statutes Section 372.120

Tax must be displayed separately from price. The Department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed ...

Nevada Revised Statutes Section 372.123

Provisions required in certain purchasing contracts of State or political subdivision. [Effective through December 31, 2005.]

1. If the State or a political subdivision of the State enters into ...

Nevada Revised Statutes Section 372.123

Provisions required in certain purchasing contracts of State or political subdivision. [Effective January 1, 2006.]

1. If the State or a political subdivision of the State enters into a ...

Nevada Revised Statutes Section 372.125

Permit required to engage in or conduct business as seller; application for permit. [Effective through December 31, 2005.]

1. Every person desiring to engage in or conduct business as ...

Nevada Revised Statutes Section 372.125

Registration or permit required to engage in or conduct business as seller; application for permit. [Effective January 1, 2006.]

1. Every person desiring to engage in or conduct business ...

Nevada Revised Statutes Section 372.130

Fee for permit. At the time of making an application, the applicant must pay to the Department a permit fee of $5 for each permit. ...

Nevada Revised Statutes Section 372.135

Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

1. After compliance with NRS 372.125, 372.130 and 372.510 by the applicant, the Department ...

Nevada Revised Statutes Section 372.140

Fee for reinstatement of suspended or revoked permit. A seller whose permit has been previously suspended or revoked must pay the Department a fee of $5 for the renewal or ...

Nevada Revised Statutes Section 372.145

Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

1. Whenever any person fails to comply with any provision of this chapter relating to the sales ...

Nevada Revised Statutes Section 372.155

Presumption of taxability; resale certificate. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it is presumed that all gross receipts ...

Nevada Revised Statutes Section 372.160

Effect of resale certificate. [Effective through December 31, 2005.] A resale certificate relieves the seller from the burden of proof only if taken in good faith from a person who ...

Nevada Revised Statutes Section 372.160

Effect of resale certificate. [Effective January 1, 2006.] A resale certificate relieves the seller from the burden of proof only if taken in good faith from a person who:

...

Nevada Revised Statutes Section 372.165

Form and contents of resale certificate. [Effective through December 31, 2005.]

1. The certificate must:

(a) Be signed by and bear the name and address of the purchaser.

Nevada Revised Statutes Section 372.165

Form and contents of resale certificate. [Effective January 1, 2006.]

1. A resale certificate must:

(a) Be signed by and bear the name and address of the purchaser.

Nevada Revised Statutes Section 372.170

Liability of purchaser giving resale certificate. If a purchaser who gives a certificate makes any use of the property other than retention, demonstration or display while holding it for sale ...

Nevada Revised Statutes Section 372.175

Improper use of resale certificate; penalty. Any person who gives a resale certificate for property which he knows at the time of purchase is not to be resold by him ...

Nevada Revised Statutes Section 372.180

Resale certificate: Commingled fungible goods. If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so ...

Nevada Revised Statutes Section 372.185

Imposition and rate.

1. An excise tax is hereby imposed on the storage, use or other consumption in this State of tangible personal property purchased from any retailer on ...

Nevada Revised Statutes Section 372.190

Liability for tax; extinguishment of liability. Every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer is liable for the tax. His liability ...

Nevada Revised Statutes Section 372.195

Collection by retailer; purchaser’s receipt. Every retailer maintaining a place of business in this State and making sales of tangible personal property for storage, use or other consumption in this ...

Nevada Revised Statutes Section 372.200

Tax as debt to State. The tax required to be collected by the retailer constitutes a debt owed by the retailer to this State. ...

Nevada Revised Statutes Section 372.205

Advertisement of assumption or absorption of tax by retailer unlawful. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, ...

Nevada Revised Statutes Section 372.210

Tax must be displayed separately from price. The tax required to be collected by the retailer from the purchaser must be displayed separately from the list price, the price advertised ...

Nevada Revised Statutes Section 372.215

Unlawful acts. Any person who violates section 36 or 38 of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) or NRS 372.210 is guilty of a ...

Nevada Revised Statutes Section 372.220

Registration of retailers; registration of certain businesses when obtaining business license.

1. Every retailer who sells tangible personal property for storage, use or other consumption in this State shall ...

Nevada Revised Statutes Section 372.225

Presumption of purchase for use; resale certificate. For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect ...

Nevada Revised Statutes Section 372.230

Effect of resale certificate. [Effective through December 31, 2005.] A resale certificate relieves the person selling the property from the burden of proof only if taken in good faith from ...

Nevada Revised Statutes Section 372.230

Effect of resale certificate. [Effective January 1, 2006.] A resale certificate relieves the person selling the property from the burden of proof only if taken in good faith from a ...

Nevada Revised Statutes Section 372.235

Form and contents of resale certificate. [Effective through December 31, 2005.]

1. The certificate must:

(a) Be signed and bear the name and address of the purchaser.

...

Nevada Revised Statutes Section 372.235

Form and contents of resale certificate. [Effective January 1, 2006.]

1. A resale certificate must:

(a) Be signed and bear the name and address of the purchaser.

...

Nevada Revised Statutes Section 372.240

Liability of purchaser giving resale certificate: Use of article bought for resale. If a purchaser who gives a certificate makes any storage or use of the property other than retention, ...

Nevada Revised Statutes Section 372.245

Resale certificate: Commingled fungible goods. If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so ...

Nevada Revised Statutes Section 372.250

Presumption of purchase for use in this State. It is presumed that tangible personal property shipped or brought to this State by the purchaser on or after July 1, 1979, ...

Nevada Revised Statutes Section 372.255

Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

1. Except as otherwise provided in NRS 372.258, on and after July ...

Nevada Revised Statutes Section 372.258

Presumption that certain property delivered outside this State was not purchased for use in this State.

1. It is presumed that tangible personal property delivered outside this State to ...

Nevada Revised Statutes Section 372.260

“Exempted from the taxes imposed by this chapter” defined. “Exempted from the taxes imposed by this chapter,” as used in NRS 372.260 to 372.350, inclusive, means exempted from the computation ...

Nevada Revised Statutes Section 372.265

Constitutional and statutory exemptions. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this ...

Nevada Revised Statutes Section 372.270

Proceeds of mines. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State ...

Nevada Revised Statutes Section 372.275

Fuel used to propel motor vehicle. There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or ...

Nevada Revised Statutes Section 372.280

Animals and plants intended for human consumption; feed; fertilizer. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or ...

Nevada Revised Statutes Section 372.283

Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine.

1. There are exempted from the taxes imposed by this ...

Nevada Revised Statutes Section 372.284

Food for human consumption.

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food ...

Nevada Revised Statutes Section 372.2841

Basis for determining exemption of food for human consumption. In administering the provisions of NRS 372.284, the Department shall determine the exemption from the gross receipts from the sale and ...

Nevada Revised Statutes Section 372.285

Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. There are exempted from the taxes imposed by this chapter the gross receipts ...

Nevada Revised Statutes Section 372.287

Textbooks sold within University and Community College System of Nevada. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of textbooks sold within ...

Nevada Revised Statutes Section 372.290

Containers.

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in this State of:

Nevada Revised Statutes Section 372.295

Gas, electricity and water. There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other ...

Nevada Revised Statutes Section 372.300

Domestic fuels. There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in ...

Nevada Revised Statutes Section 372.305

Personal property used for performance of contract on public works executed before July 1, 1955. There are exempted from the taxes imposed by this chapter the gross receipts from the ...

Nevada Revised Statutes Section 372.310

Personal property used for performance of written contract executed before March 29, 1955. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, ...

Nevada Revised Statutes Section 372.315

Newspapers. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible ...

Nevada Revised Statutes Section 372.316

Manufactured homes and mobile homes.

1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales ...

Nevada Revised Statutes Section 372.317

Aircraft and major components of aircraft. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of aircraft and major components of aircraft, such ...

Nevada Revised Statutes Section 372.320

Occasional sales. There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in ...

Nevada Revised Statutes Section 372.325

Sale to United States, State or political subdivision. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible ...

Nevada Revised Statutes Section 372.326

Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. There are exempted from the taxes imposed by this act the gross receipts from the ...

Nevada Revised Statutes Section 372.3261

Requirements for organization created for religious, charitable or educational purposes.

1. For the purposes of NRS 372.326, an organization is created for religious, charitable or educational purposes if it ...

Nevada Revised Statutes Section 372.327

Loan or donation to United States, state, political subdivision or religious or eleemosynary organization. There are exempted from the taxes imposed by this chapter on the storage, use or other ...

Nevada Revised Statutes Section 372.330

Sale to common carrier. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, ...

Nevada Revised Statutes Section 372.335

Property shipped outside State pursuant to sales contract; delivery by vendor. There are exempted from the computation of the amount of the sales tax the gross receipts from any sale ...

Nevada Revised Statutes Section 372.340

Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. The taxes imposed under this chapter apply to the sale of tangible ...

Nevada Revised Statutes Section 372.343

Procedure for claim of exemption by nonprofit organization created for religious, charitable or educational purposes; regulations. [Replaced in revision by NRS 372.348.] ...

Nevada Revised Statutes Section 372.345

Use tax: Property on which sales tax paid. The storage, use or other consumption in this State of property, the gross receipts from the sale of which are required to ...

Nevada Revised Statutes Section 372.347

Claim of exemption: General requirements; liability for improper claim. [Effective January 1, 2006.]

1. If a purchaser wishes to claim an exemption from the taxes imposed by this chapter, ...

Nevada Revised Statutes Section 372.348

Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.

1. Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption ...

Nevada Revised Statutes Section 372.350

Liability of purchaser who uses property declared exempt for purpose not exempt. If a purchaser certifies in writing to a seller that the property purchased will be used in a ...

Nevada Revised Statutes Section 372.354

Taxes collected to be held in separate account. A retailer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the ...

Nevada Revised Statutes Section 372.355

Date tax due. [Effective through December 31, 2005.] Except as provided in NRS 372.380, the taxes imposed by this chapter are payable to the Department monthly on or before the ...

Nevada Revised Statutes Section 372.355

Date tax due. [Effective January 1, 2006.] Except as otherwise provided in NRS 372.380 or required by the Department pursuant to NRS 360B.200, the taxes imposed by this chapter are ...

Nevada Revised Statutes Section 372.360

Return: Time for filing; persons required to file; signatures. [Effective through December 31, 2005.]

1. On or before the last day of the month following each reporting period, a ...

Nevada Revised Statutes Section 372.360

Return: Time for filing; combination with certain other returns; persons required to file; signatures. [Effective January 1, 2006.] Except as otherwise required by the Department pursuant to NRS 360B.200:

...

Nevada Revised Statutes Section 372.365

Contents of return; credit for uncollected sales price; violations. [Effective through December 31, 2005.]

1. For the purposes of the sales tax:

(a) The return must show the ...

Nevada Revised Statutes Section 372.365

Contents of return; violations. [Effective January 1, 2006.]

1. Except as otherwise required by the Department pursuant to NRS 360B.200 or provided in NRS 360B.350 to 360B.375, inclusive:

...

Nevada Revised Statutes Section 372.366

Computation of amount of taxes due. [Effective January 1, 2006.] In determining the amount of taxes due pursuant to this chapter:

1. The amount due must be computed to ...

Nevada Revised Statutes Section 372.368

Deduction of certain bad debts from taxable sales; violations. [Effective January 1, 2006.]

1. If a retailer is unable to collect all or part of the sales price of ...

Nevada Revised Statutes Section 372.370

Reimbursement for collection of tax. [Effective through December 31, 2005.] If the taxes imposed by this chapter are paid in accordance with NRS 372.355, the taxpayer may deduct and withhold ...

Nevada Revised Statutes Section 372.370

Reimbursement for collection of tax. [Effective January 1, 2006.]

1. Except as otherwise provided in subsection 2, if the taxes imposed by this chapter are paid in accordance ...

Nevada Revised Statutes Section 372.375

Delivery of return; remittance. [Effective through December 31, 2005.] The person required to file the return shall deliver the return together with a remittance of the amount of the tax ...

Nevada Revised Statutes Section 372.375

Delivery of return; remittance. [Effective January 1, 2006.]

1. Except as otherwise required by the Department pursuant to NRS 360B.200, the person required to file a return shall ...

Nevada Revised Statutes Section 372.380

Periods for returns. [Effective through December 31, 2005.]

1. The reporting and payment period of a taxpayer whose taxable sales do not exceed $10,000 per month is a calendar ...

Nevada Revised Statutes Section 372.380

Periods for returns. [Effective January 1, 2006.]

1. Except as otherwise provided in subsection 2 or required by the Department pursuant to NRS 360B.200, the reporting and payment period ...

Nevada Revised Statutes Section 372.383

Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.

1. If a certificate of ownership has been issued for a used manufactured home or ...

Nevada Revised Statutes Section 372.385

Lease and rental receipts: Reporting; payment. For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property must be reported and the tax paid ...

Nevada Revised Statutes Section 372.390

Affixing and cancelling of revenue stamps. The Department, if it deems it necessary to insure the collection of the taxes, may provide by regulation for the collection of the taxes ...

Nevada Revised Statutes Section 372.395

Extension of time for filing return and paying tax. The Department for good cause may extend for not to exceed 1 month the time for making any return or paying ...

Nevada Revised Statutes Section 372.397

Deferral of payment.

1. Payment of the tax on the sale of capital goods for a sales price of $100,000 or more may be deferred without interest in accordance ...

Nevada Revised Statutes Section 372.398

Collection and payment of tax by responsible person; joint and several liability.

1. A responsible person who willfully fails to collect or pay to the Department the tax imposed ...

Nevada Revised Statutes Section 372.510

Authority of Department; amount; sales; return of surplus.

1. The Department, whenever it deems it necessary to insure compliance with this chapter, may require any person subject to the ...

Nevada Revised Statutes Section 372.630

Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.

1. If the Department determines that any amount, penalty or interest has been paid more ...

Nevada Revised Statutes Section 372.635

Limitations on claims for refund or credit. [Effective through December 31, 2005.] Except as otherwise provided in NRS 360.235 and 360.395:

1. No refund may be allowed unless a ...

Nevada Revised Statutes Section 372.635

Limitations on claims for refund or credit. [Effective January 1, 2006.] Except as otherwise provided in NRS 360.235, 360.395 and 372.368:

1. No refund may be allowed unless a ...

Nevada Revised Statutes Section 372.640

Credit or refund for use tax: Reimbursement of vendor for sales tax. No credit or refund of any amount paid pursuant to sections 34 to 38, inclusive, of the Sales ...

Nevada Revised Statutes Section 372.645

Form and contents of claim for credit or refund. Every claim must be in writing and must state the specific grounds upon which the claim is founded. ...

Nevada Revised Statutes Section 372.650

Failure to file claim constitutes waiver. Failure to file a claim within the time prescribed in NRS 372.635 constitutes a waiver of any demand against the State on account of ...

Nevada Revised Statutes Section 372.655

Service of notice of disallowance of claim. Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant ...

Nevada Revised Statutes Section 372.660

Interest on overpayments.

1. Except as otherwise provided in NRS 360.320, interest must be paid upon any overpayment of any amount of tax at the rate of one-half of ...

Nevada Revised Statutes Section 372.665

Disallowance of interest. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest on it. ...

Nevada Revised Statutes Section 372.670

Injunction or other process to prevent collection of tax prohibited. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in ...

Nevada Revised Statutes Section 372.675

Action for refund: Claim as condition precedent. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally ...

Nevada Revised Statutes Section 372.680

Action for refund: Time to sue; venue of action; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by ...

Nevada Revised Statutes Section 372.685

Right of appeal on failure of Department to mail notice of action on claim. If the Department fails to mail notice of action on a claim within 6 months after ...

Nevada Revised Statutes Section 372.690

Judgment for plaintiff: Credits; refund of balance.

1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows:

(a) If ...

Nevada Revised Statutes Section 372.695

Allowance of interest. In any judgment, interest must be allowed at the rate of 6 percent per annum upon the amount found to have been illegally collected from the date ...

Nevada Revised Statutes Section 372.700

Standing to recover. A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is ...

Nevada Revised Statutes Section 372.705

Action to recover erroneous refund: Authority of Department. The Department may recover any refund or part of it which is erroneously made and any credit or part of it which ...

Nevada Revised Statutes Section 372.710

Action to recover erroneous refund: Venue. The action must be tried in Carson City or Clark County unless the court with the consent of the Attorney General orders a change ...

Nevada Revised Statutes Section 372.715

Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and ...

Nevada Revised Statutes Section 372.720

Cancellation of illegal determination: Procedure; limitation.

1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, ...

Nevada Revised Statutes Section 372.723

Application of chapter 360B of NRS. [Effective January 1, 2006.] This chapter must be administered in accordance with the provisions of chapter 360B of NRS. ...

Nevada Revised Statutes Section 372.725

Enforcement by Department; adoption of regulations.

1. The Department shall enforce the provisions of this chapter and may adopt regulations relating to the administration and enforcement of this chapter.

Nevada Revised Statutes Section 372.726

Application of exemption for aircraft and major components of aircraft. On and after July 1, 1995, in administering the provisions of section 61.5 of chapter 397, Statutes of Nevada 1955, ...

Nevada Revised Statutes Section 372.7263

Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. [Effective through December 31, 2005.] In ...

Nevada Revised Statutes Section 372.7263

Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. [Effective January 1, 2006.]

1. ...

Nevada Revised Statutes Section 372.7265

Calculation of tax imposed on retail sale of large appliances.

1. In administering the provisions of this chapter, the Department shall calculate the amount of tax imposed on the ...

Nevada Revised Statutes Section 372.727

Calculation of tax imposed on use or other consumption of meals provided by employer to employees. In administering the provisions of this chapter, the Department shall, pursuant to NRS 372.185, ...

Nevada Revised Statutes Section 372.728

Construction of “retailer maintaining place of business in this State.” In administering the provisions of this chapter, the Department shall construe the term “retailer maintaining a place of business in ...

Nevada Revised Statutes Section 372.7283

Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle. In administering the provisions of NRS 372.325, the Department shall apply the ...

Nevada Revised Statutes Section 372.7285

Application of NRS 372.325 to sale of certain medical devices to governmental entities.

1. In administering the provisions of NRS 372.325, the Department shall apply the exemption to the ...

Nevada Revised Statutes Section 372.729

Taxation of photographers: Furnishing of proofs considered to be rendition of service. In administering the provisions of this chapter, the Department shall not consider the furnishing of one or more ...

Nevada Revised Statutes Section 372.730

Employment of accountants, investigators and other persons; delegation of authority. The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may ...

Nevada Revised Statutes Section 372.733

Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

1. Notwithstanding any other provision of law, any broadcaster, printer, ...

Nevada Revised Statutes Section 372.734

Certain broadcasting activities not taxable transactions. In administering the provisions of this chapter, the Department shall not consider the activities of persons that are directly related to the process of ...

Nevada Revised Statutes Section 372.735

Records to be kept by sellers, retailers and others.

1. Every seller, every retailer, and every person storing, using or otherwise consuming in this State tangible personal property purchased ...

Nevada Revised Statutes Section 372.740

Examinations and investigations; payment of expenses for examination of records outside State. [Effective through December 31, 2005.]

1. The Department, or any person authorized in writing by it, may ...

Nevada Revised Statutes Section 372.740

Examinations and investigations; payment of expenses for examination of records outside State. [Effective January 1, 2006.]

1. The Department, or any person authorized in writing by it, may examine ...

Nevada Revised Statutes Section 372.745

Reports for administering use tax: Contents. In its administration of the use tax, the Department may require the filing of reports by any person or class of persons having in ...

Nevada Revised Statutes Section 372.750

Disclosure of information unlawful; exceptions.

1. Except as otherwise provided in this section, it is a misdemeanor for any member of the Tax Commission or officer, agent or employee ...

Nevada Revised Statutes Section 372.755

Failure to make return or furnish data. Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to ...

Nevada Revised Statutes Section 372.760

False or fraudulent return. Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination ...

Nevada Revised Statutes Section 372.765

Other violations of chapter. Any violation of this chapter, except as otherwise provided, is a misdemeanor. ...

Nevada Revised Statutes Section 372.770

Statute of limitations. Any prosecution for violation of any of the penal provisions of this chapter must be instituted within 3 years after the commission of the offense. ...

Nevada Revised Statutes Section 372.775

Application of doctrine of res judicata. In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for ...

Nevada Revised Statutes Section 372.780

Sales and Use Tax Account: Remittances; deposits.

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the State under this ...

Nevada Revised Statutes Section 372.785

Sales and Use Tax Account: Refunds. The money in the Sales and Use Tax Account may, upon order of the State Controller, be used for refunds under this chapter. ...

Nevada Revised Statutes Section 372.790

Remedies of State are cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an ...

Nevada Revised Statutes Section 372.795

Department’s authority. In all proceedings under this chapter the Department may act for and on behalf of the people of the State of Nevada. ...

Nevada Revised Statutes Section 372.800

Indian reservations and colonies: Imposition and collection of sales tax.

1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of ...

Nevada Revised Statutes Section 372.805

Indian reservations and colonies: Restriction on collection of tax by Department. The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal ...

Nevada Revised Statutes Section 372.810

Rights of Indians not abridged. Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the ...

Nevada Revised Statutes Section 372.815

Strict construction of certain provisions of chapter. The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. ...

Nevada Revised Statutes Section 373.010

Short title. This chapter is known and may be cited as the County Motor Vehicle Fuel Tax Law. ...

Nevada Revised Statutes Section 373.020

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 373.0205 to 373.029, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 373.0205

“Acquisition” and “acquire” defined. “Acquisition” or “acquire” means the opening, laying out, establishment, purchase, construction, securing, installation, reconstruction, lease, gift, grant from the United States of America, any agency, instrumentality ...

Nevada Revised Statutes Section 373.021

“Board” defined. “Board” means the board of county commissioners. ...

Nevada Revised Statutes Section 373.022

“City” defined. “City” means an incorporated city. ...

Nevada Revised Statutes Section 373.023

“Commission” defined. “Commission” means the regional transportation commission. ...

Nevada Revised Statutes Section 373.024

“Cost of the project” defined. “Cost of the project,” or any phrase of similar import, means all or any part designated by the board of the cost of any project, ...

Nevada Revised Statutes Section 373.0245

“Department” defined. “Department” means the Department of Motor Vehicles. ...

Nevada Revised Statutes Section 373.025

“Federal securities” defined. “Federal securities” means bills, certificates of indebtedness, notes, bonds or similar securities which are direct obligations of, or the principal and interest of which securities are unconditionally ...

Nevada Revised Statutes Section 373.026

“Fixed guideway” defined. “Fixed guideway” means a mass transportation facility which uses and occupies a separate right-of-way or rails exclusively for public transportation, including, without limitation, fixed rail, automated guideway ...

Nevada Revised Statutes Section 373.027

“Improvement” and “improve” defined. “Improvement” or “improve” means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement, or any combination thereof, of any project, or an ...

Nevada Revised Statutes Section 373.028

“Project” defined. “Project” means:

1. In a county whose population is 50,000 or more, street and highway construction, including, without limitation, the acquisition and improvement of any street, avenue, ...

Nevada Revised Statutes Section 373.029

“Town” defined. “Town” means an unincorporated town. ...

Nevada Revised Statutes Section 373.030

Creation of regional transportation commission; imposition of tax.

1. In any county for all or part of which a streets and highways plan has been adopted as a part ...

Nevada Revised Statutes Section 373.040

Regional transportation commission: Number, selection and terms of representatives.

1. In counties whose population is 100,000 or more, the commission must be composed of representatives selected by the ...

Nevada Revised Statutes Section 373.050

Regional transportation commission: Organization; meetings. The ordinance creating the commission shall provide for its organization and meetings. ...

Nevada Revised Statutes Section 373.055

Regional transportation commission: Designation as metropolitan planning organization; duties.

1. A commission may be designated as a metropolitan planning organization pursuant to 23 U.S.C. § 134 and 49 U.S.C. ...

Nevada Revised Statutes Section 373.060

Effective date of tax imposed pursuant to NRS 373.030. Any ordinance enacted pursuant to paragraph (b) of subsection 1 of NRS 373.030 must provide that the county motor vehicle ...

Nevada Revised Statutes Section 373.065

Additional taxes in certain counties: Imposition, rates and annual increases; effective dates; distribution and use of proceeds.

1. In a county whose population is 100,000 or more but less ...

Nevada Revised Statutes Section 373.070

Mandatory provisions of ordinance imposing tax. Any motor vehicle fuel tax ordinance enacted under this chapter must include provisions in substance as follows:

1. A provision imposing the additional ...

Nevada Revised Statutes Section 373.075

Mandatory provision of amendatory ordinance. Any ordinance amending a motor fuel tax ordinance enacted pursuant to this chapter shall include a provision in substance that the county shall amend the ...

Nevada Revised Statutes Section 373.080

Transmittal to counties of taxes collected by Department; reimbursement for costs. All motor vehicle fuel taxes collected during any month by the Department pursuant to contract with any county shall ...

Nevada Revised Statutes Section 373.090

Place of sale of motor vehicle fuel. For the purpose of each tax imposed by an ordinance enacted pursuant to this chapter, motor vehicle fuel is sold at the place ...

Nevada Revised Statutes Section 373.100

Redistribution of taxes, penalties and interest by Department. The Department may redistribute any tax, penalty and interest distributed to a county other than the county entitled thereto, but no such ...

Nevada Revised Statutes Section 373.110

Distribution and use of net proceeds of taxes; regional street and highway fund. All the net proceeds of the county motor vehicle fuel tax:

1. Imposed pursuant to paragraph ...

Nevada Revised Statutes Section 373.113

Powers of commission: Federal money and projects; conduct of hearings. In any county in which a regional transportation commission has been created by ordinance, the commission may:

1. Receive ...

Nevada Revised Statutes Section 373.115

Powers of commission: Creation of fund to match federal money. The commission may establish a fund consisting of contributions from private sources, the State or the county and cities and ...

Nevada Revised Statutes Section 373.116

Powers of commission: Real and personal property; eminent domain; adoption of regulations. A commission may:

1. Acquire and own both real and personal property.

2. Exercise the power ...

Nevada Revised Statutes Section 373.1161

Powers of commission: Capacity to sue and be sued; preparation and approval of budgets; plans for transportation; insurance. A commission may:

1. Sue and be sued.

2. Prepare ...

Nevada Revised Statutes Section 373.1163

Powers of commission: Security; employment of personnel. A commission may:

1. Provide for and maintain such security in operations as is necessary for the protection of persons and property ...

Nevada Revised Statutes Section 373.1165

Powers of commission: Exclusive operation of system of transportation; use of rights-of-way; entry into contracts and other agreements. A commission may:

1. Operate a system of public transportation to ...

Nevada Revised Statutes Section 373.117

Authority of commission and certain counties and cities to establish or operate public transit system; special procedures for procurement and requirements for development of fixed guideway system.

1. A ...

Nevada Revised Statutes Section 373.118

Powers of commission: Parking facilities or parking spaces for general public and public employees.

1. A commission may construct, convert, improve, equip and maintain parking facilities or parking spaces ...

Nevada Revised Statutes Section 373.119

Use of certain collections from sale of fuel for boats; monthly reports by marinas.

1. Except to the extent pledged before July 1, 1985, the board may use that ...

Nevada Revised Statutes Section 373.120

Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of state.

1. No county motor vehicle fuel tax ordinance shall be repealed ...

Nevada Revised Statutes Section 373.130

Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund.

1. Money for the payment of the ...

Nevada Revised Statutes Section 373.140

Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project.

1. After the enactment of an ...

Nevada Revised Statutes Section 373.143

Annual report to Department by commission in county which has population of less than 100,000. In counties having a population of less than 100,000, the commission shall submit an annual ...

Nevada Revised Statutes Section 373.146

Commission in county whose population is 400,000 or more to cooperate with local air pollution control board and regional planning coalition; prerequisites to adoption or amendment by commission of plan, ...

Nevada Revised Statutes Section 373.150

Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects.

1. Any city or town whose territory is not included ...

Nevada Revised Statutes Section 373.160

Pledges and liens to secure payment of revenue bonds or other securities.

1. The ordinance or ordinances providing for the issuance of any bonds or other securities issued hereunder ...

Nevada Revised Statutes Section 373.190

Sale of revenue bonds. The board is authorized to sell such bonds from time to time at public or private sale as the board may determine. ...

Nevada Revised Statutes Section 373.200

Construction. This chapter, without reference to other statutes except as herein provided, shall constitute full authority for the authorization and issuance of bonds hereunder. No other law, with regard to ...

Nevada Revised Statutes Section 374A.010

Imposition of tax in certain counties; rate of tax.

1. A tax is hereby imposed on all retailers within a county in which:

(a) The board of county ...

Nevada Revised Statutes Section 374A.020

Collection and administration of tax; distribution and use of proceeds. [Effective through December 31, 2005.]

1. The collection of the tax imposed by NRS 374A.010 must be commenced on ...

Nevada Revised Statutes Section 374A.020

Collection and administration of tax; distribution and use of proceeds. [Effective January 1, 2006.]

1. The collection of the tax imposed by NRS 374A.010 must be commenced on the ...

Nevada Revised Statutes Section 374.010

Short title. This chapter shall be known and may be cited as the Local School Support Tax Law. ...

Nevada Revised Statutes Section 374.015

Legislative finding and declaration. The Legislature, having carefully considered the needs of the public school system and the financial resources of the State of Nevada, and its several classes of ...

Nevada Revised Statutes Section 374.020

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 374.025 to 374.108, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 374.025

“Business” defined. “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or ...

Nevada Revised Statutes Section 374.030

“Gross receipts” defined. [Effective through December 31, 2005.]

1. “Gross receipts” means the total amount of the sale or lease or rental price, as the case may be, of ...

Nevada Revised Statutes Section 374.030

“Gross receipts” defined. [Effective January 1, 2006.]

1. “Gross receipts” means the total amount of the sale or lease or rental price, as the case may be, of the ...

Nevada Revised Statutes Section 374.035

“In a county” defined. “In a county” means within the exterior limits of a county, and includes all territory within such limits owned by or ceded to the United States ...

Nevada Revised Statutes Section 374.040

“Occasional sale” defined. [Effective through December 31, 2005.]

1. “Occasional sale,” except as otherwise provided in subsection 2, includes:

(a) A sale of property not held or used ...

Nevada Revised Statutes Section 374.040

“Occasional sale” defined. [Effective January 1, 2006.]

1. “Occasional sale,” includes:

(a) A sale of property not held or used by a seller in the course of an ...

Nevada Revised Statutes Section 374.050

“Purchase” defined.

1. “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

...

Nevada Revised Statutes Section 374.055

“Retail sale” and “sale at retail” defined. [Effective through December 31, 2005.]

1. “Retail sale” or “sale at retail” means a sale for any purpose other than resale in ...

Nevada Revised Statutes Section 374.055

“Retail sale” and “sale at retail” defined. [Effective January 1, 2006.]

1. “Retail sale” or “sale at retail” means a sale for any purpose other than resale in the ...

Nevada Revised Statutes Section 374.060

“Retailer” defined. [Effective through December 31, 2005.]

1. “Retailer” includes:

(a) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged ...

Nevada Revised Statutes Section 374.060

“Retailer” defined. [Effective January 1, 2006.]

1. “Retailer” includes:

(a) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in ...

Nevada Revised Statutes Section 374.065

“Sale” defined.

1. “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, ...

Nevada Revised Statutes Section 374.070

“Sales price” defined. [Effective through December 31, 2005.]

1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or ...

Nevada Revised Statutes Section 374.070

“Sales price” defined. [Effective January 1, 2006.]

1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, ...

Nevada Revised Statutes Section 374.075

“Seller” defined. “Seller” includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to ...

Nevada Revised Statutes Section 374.080

“Storage” defined. “Storage” includes any keeping or retention in a county for any purpose except sale in the regular course of business or subsequent use solely outside the county of ...

Nevada Revised Statutes Section 374.085

“Storage, use or other consumption”: Exclusion. [Effective through December 31, 2005.] “Storage, use or other consumption” does not include:

1. The keeping, retaining or exercising any right or power ...

Nevada Revised Statutes Section 374.085

“Storage, use or other consumption”: Exclusion. [Effective January 1, 2006.] “Storage, use or other consumption” does not include the keeping, retaining or exercising any right or power over tangible personal ...

Nevada Revised Statutes Section 374.090

“Tangible personal property” defined. “Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses. ...

Nevada Revised Statutes Section 374.100

“Taxpayer” defined. “Taxpayer” means any person liable for tax under this chapter. ...

Nevada Revised Statutes Section 374.107

“Vehicle” defined. [Effective through December 31, 2005.] “Vehicle” has the meaning ascribed to it in NRS 482.135. ...

Nevada Revised Statutes Section 374.108

“Vessel” defined.

1. Except as otherwise provided in subsection 2, “vessel” means every description of watercraft used or capable of being used as a means of transportation on water.

Nevada Revised Statutes Section 374.110

Imposition and rate. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2.25 percent of the gross ...

Nevada Revised Statutes Section 374.112

Procedure for computing tax on sale of vehicle by seller who is not required to be registered. [Effective through December 31, 2005.]

1. For the purposes of this section, ...

Nevada Revised Statutes Section 374.113

Schedule of depreciation for tax on sale of vehicle. [Effective through December 31, 2005.]

1. Except as provided in subsection 2, for the purpose of computing the tax on ...

Nevada Revised Statutes Section 374.115

Method of collection. The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done. ...

Nevada Revised Statutes Section 374.120

Inference by retailer of his assumption or absorption of tax prohibited; penalty.

1. It is unlawful for any retailer to advertise or hold out or state to the public ...

Nevada Revised Statutes Section 374.125

Separate display of tax from list or other price. The Department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax ...

Nevada Revised Statutes Section 374.128

Provisions required in certain purchasing contracts of State or political subdivision. [Effective through December 31, 2005.]

1. If the State or a political subdivision of the State enters into ...

Nevada Revised Statutes Section 374.128

Provisions required in certain purchasing contracts of State or political subdivision. [Effective January 1, 2006.]

1. If the State or a political subdivision of the State enters into a ...

Nevada Revised Statutes Section 374.130

Permit required to engage in or conduct business as seller; application for permit. [Effective through December 31, 2005.]

1. Every person desiring to engage in or conduct business as ...

Nevada Revised Statutes Section 374.130

Registration or permit required to engage in or conduct business as seller; application for permit. [Effective January 1, 2006.]

1. Every person desiring to engage in or conduct business ...

Nevada Revised Statutes Section 374.135

Fee for permit. At the time of making an application, the applicant shall pay to the Department a permit fee of $5 for each permit. ...

Nevada Revised Statutes Section 374.140

Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

1. After compliance with NRS 374.130, 374.135 and 374.515 by the applicant, the ...

Nevada Revised Statutes Section 374.145

Fee for reinstatement of suspended or revoked permit. A seller whose permit has been previously suspended or revoked shall pay the Department a fee of $5 for the renewal or ...

Nevada Revised Statutes Section 374.150

Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

1. Whenever any person fails to comply with any provision of this chapter relating to the sales ...

Nevada Revised Statutes Section 374.160

Presumption of taxability; resale certificate. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it shall be presumed that all gross ...

Nevada Revised Statutes Section 374.165

Effect of resale certificate. [Effective through December 31, 2005.] The certificate relieves the seller from the burden of proof only if taken in good faith from a person who is ...

Nevada Revised Statutes Section 374.165

Effect of resale certificate. [Effective January 1, 2006.] A resale certificate relieves the seller from the burden of proof only if taken in good faith from a person who:

...

Nevada Revised Statutes Section 374.170

Form and contents of resale certificate. [Effective through December 31, 2005.]

1. The certificate shall:

(a) Be signed by and bear the name and address of the purchaser.

Nevada Revised Statutes Section 374.170

Form and contents of resale certificate. [Effective January 1, 2006.]

1. A resale certificate must:

(a) Be signed by and bear the name and address of the purchaser.

Nevada Revised Statutes Section 374.175

Liability of purchaser giving resale certificate. If a purchaser who gives a certificate makes any use of the property other than retention, demonstration or display while holding it for sale ...

Nevada Revised Statutes Section 374.180

Improper use of resale certificate; penalty. Any person who gives a resale certificate for property which he knows at the time of purchase is not to be resold by him ...

Nevada Revised Statutes Section 374.185

Resale certificate: Commingled fungible goods. If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so ...

Nevada Revised Statutes Section 374.190

Imposition and rate.

1. An excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for ...

Nevada Revised Statutes Section 374.195

Liability for tax; extinguishment of liability. Every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer is liable for the tax. His liability ...

Nevada Revised Statutes Section 374.200

Collection by retailer; purchaser’s receipt. Every retailer maintaining a place of business in a county and making sales of tangible personal property for storage, use or other consumption in the ...

Nevada Revised Statutes Section 374.205

Tax as debt to county. The tax required to be collected by the retailer constitutes a debt owed by the retailer to the county. ...

Nevada Revised Statutes Section 374.210

Advertisement of assumption or absorption of tax by retailer unlawful. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, ...

Nevada Revised Statutes Section 374.215

Tax must be displayed separately from price. The tax required to be collected by the retailer from the purchaser shall be displayed separately from the list price, the price advertised ...

Nevada Revised Statutes Section 374.220

Unlawful acts. Any person violating NRS 374.200, 374.210 or 374.215 is guilty of a misdemeanor. ...

Nevada Revised Statutes Section 374.225

Registration of retailers. Every retailer selling tangible personal property for storage, use or other consumption in a county shall register with the Department and give:

1. The name and ...

Nevada Revised Statutes Section 374.230

Presumption of purchase for use; resale certificate. For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect ...

Nevada Revised Statutes Section 374.235

Effect of resale certificate. [Effective through December 31, 2005.] The certificate relieves the person selling the property from the burden of proof only if taken in good faith from a ...

Nevada Revised Statutes Section 374.235

Effect of resale certificate. [Effective January 1, 2006.] A resale certificate relieves the person selling the property from the burden of proof only if taken in good faith from a ...

Nevada Revised Statutes Section 374.240

Form and contents of resale certificate. [Effective through December 31, 2005.]

1. The certificate shall:

(a) Be signed and bear the name and address of the purchaser.

...

Nevada Revised Statutes Section 374.240

Form and contents of resale certificate. [Effective January 1, 2006.]

1. A resale certificate must:

(a) Be signed and bear the name and address of the purchaser.

...

Nevada Revised Statutes Section 374.245

Liability of purchaser giving resale certificate for use of article bought for resale. If a purchaser who gives a certificate makes any storage or use of the property other than ...

Nevada Revised Statutes Section 374.250

Resale certificate: Commingled fungible goods. If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so ...

Nevada Revised Statutes Section 374.255

Presumption of purchase for use in this State. It shall be further presumed that tangible personal property shipped or brought to a county by the purchaser after July 1, 1967, ...

Nevada Revised Statutes Section 374.260

Presumption that property delivered outside this state to certain purchasers was purchased for use in this State.

1. Except as otherwise provided in NRS 374.263, on and after July ...

Nevada Revised Statutes Section 374.263

Presumption that certain property delivered outside this State was not purchased for use in this State.

1. It is presumed that tangible personal property delivered outside this State to ...

Nevada Revised Statutes Section 374.265

“Exempted from the taxes imposed by this chapter” defined. “Exempted from the taxes imposed by this chapter,” as used in NRS 374.265 to 374.355, inclusive, means exempted from the computation ...

Nevada Revised Statutes Section 374.270

Constitutional and statutory exemptions. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a ...

Nevada Revised Statutes Section 374.275

Proceeds of mines. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county ...

Nevada Revised Statutes Section 374.280

Fuel used to propel motor vehicle. There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or ...

Nevada Revised Statutes Section 374.285

Animals and plants intended for human consumption; feed; fertilizer. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or ...

Nevada Revised Statutes Section 374.286

Farm machinery and equipment. [Effective through December 31, 2005.]

1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the ...

Nevada Revised Statutes Section 374.287

Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine. [Effective through December 31, 2005.]

1. There are exempted from ...

Nevada Revised Statutes Section 374.287

Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine. [Effective January 1, 2006.]

1. There are exempted from the ...

Nevada Revised Statutes Section 374.289

Food for human consumption.

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food ...

Nevada Revised Statutes Section 374.2891

Basis for determining exemption of food for human consumption. In administering the provisions of NRS 374.289, the Department shall determine the exemption from the gross receipts from the sale and ...

Nevada Revised Statutes Section 374.290

Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. There are exempted from the taxes imposed by this chapter the gross receipts ...

Nevada Revised Statutes Section 374.291

Works of fine art for public display: General requirements. [Effective through December 31, 2005.]

1. Except as otherwise provided in NRS 374.2911, there are exempted from the taxes ...

Nevada Revised Statutes Section 374.2911

Works of fine art for public display: Collection of admission fee for exhibition. [Effective through December 31, 2005.]

1. A taxpayer may collect an admission fee for the exhibition ...

Nevada Revised Statutes Section 374.292

Textbooks sold within University and Community College System of Nevada. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of textbooks sold within ...

Nevada Revised Statutes Section 374.295

Containers.

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in a county of:

Nevada Revised Statutes Section 374.300

Gas, electricity and water. There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other ...

Nevada Revised Statutes Section 374.305

Domestic fuels. There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in ...

Nevada Revised Statutes Section 374.307

Product or system using renewable energy to generate electricity; solar thermal energy system; solar lighting system. [Effective through June 30, 2005.]

1. There are exempted from the taxes imposed ...

Nevada Revised Statutes Section 374.310

Personal property used for performance of contract on public works.

1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and ...

Nevada Revised Statutes Section 374.315

Personal property used for performance of certain written contracts.

1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the ...

Nevada Revised Statutes Section 374.320

Newspapers. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible ...

Nevada Revised Statutes Section 374.321

Manufactured homes and mobile homes.

1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales ...

Nevada Revised Statutes Section 374.322

Aircraft, aircraft engines and component parts of aircraft. [Effective through December 31, 2005.] There are exempted from the taxes imposed by this chapter the gross receipts from the sale, and ...

Nevada Revised Statutes Section 374.323

Engines, chassis, parts and components of professional racing vehicles; certain vehicles used by professional racing team or sanctioning body. [Effective through December 31, 2005.]

1. There are exempted from ...

Nevada Revised Statutes Section 374.325

Occasional sales. There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in ...

Nevada Revised Statutes Section 374.330

Personal property sold to United States, State or political subdivision. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of ...

Nevada Revised Statutes Section 374.3305

Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. There are exempted from the taxes imposed by this chapter the gross receipts from the ...

Nevada Revised Statutes Section 374.3306

Requirements for organization created for religious, charitable or educational purposes.

1. For the purposes of NRS 374.3305, an organization is created for religious, charitable or educational purposes if it ...

Nevada Revised Statutes Section 374.3307

Procedure for claim of exemption by nonprofit organization created for religious, charitable or educational purposes; regulations. [Replaced in revision by NRS 374.353.] ...

Nevada Revised Statutes Section 374.331

Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization. There are exempted from the taxes imposed by this chapter on the storage, use ...

Nevada Revised Statutes Section 374.335

Sale to common carrier. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, ...

Nevada Revised Statutes Section 374.340

Property shipped outside State pursuant to sales contract. There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal ...

Nevada Revised Statutes Section 374.345

Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. The taxes imposed under this chapter apply to the sale to and ...

Nevada Revised Statutes Section 374.350

Use tax: Property on which sales tax paid. The storage, use or other consumption in a county of property, the gross receipts from the sale of which are required to ...

Nevada Revised Statutes Section 374.352

Claim of exemption: General requirements; liability for improper claim. [Effective January 1, 2006.]

1. If a purchaser wishes to claim an exemption from the taxes imposed by this chapter, ...

Nevada Revised Statutes Section 374.353

Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.

1. Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption ...

Nevada Revised Statutes Section 374.355

Liability of purchaser who uses property declared exempt for purpose not exempt. If a purchaser certifies in writing to a seller that the property purchased will be used in a ...

Nevada Revised Statutes Section 374.357

Abatement for eligible machinery or equipment used by certain new or expanded businesses. [Effective through June 30, 2009.]

1. A person who maintains a business or intends to locate ...

Nevada Revised Statutes Section 374.357

Abatement for eligible machinery or equipment used by certain new or expanded businesses. [Effective July 1, 2009.]

1. A person who maintains a business or intends to locate ...

Nevada Revised Statutes Section 374.359

Taxes collected to be held in separate account. A retailer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the ...

Nevada Revised Statutes Section 374.360

Date tax due. [Effective through December 31, 2005.] Except as provided in NRS 374.385, the taxes imposed by this chapter are due and payable to the Department monthly on or ...

Nevada Revised Statutes Section 374.360

Date tax due. [Effective January 1, 2006.] Except as otherwise provided in NRS 374.385 or required by the Department pursuant to NRS 360B.200, the taxes imposed by this chapter are ...

Nevada Revised Statutes Section 374.365

Return: Time for filing; persons required to file; signatures. [Effective through December 31, 2005.]

1. On or before the last day of the month following each reporting period, a ...

Nevada Revised Statutes Section 374.365

Return: Time for filing; combination with certain other returns; persons required to file; signatures. [Effective January 1, 2006.] Except as otherwise required by the Department pursuant to NRS 360B.200:

...

Nevada Revised Statutes Section 374.370

Contents of return; deductions for uncollected sales price; penalties. [Effective through December 31, 2005.]

1. For the purposes of the sales tax:

(a) The return must show the ...

Nevada Revised Statutes Section 374.370

Contents of return; violations. [Effective January 1, 2006.]

1. Except as otherwise required by the Department pursuant to NRS 360B.200 or provided in NRS 360B.350 to 360B.375, inclusive:

...

Nevada Revised Statutes Section 374.371

Computation of amount of taxes due. [Effective January 1, 2006.] In determining the amount of taxes due pursuant to this chapter:

1. The amount due must be computed to ...

Nevada Revised Statutes Section 374.373

Deduction of certain bad debts from taxable sales; violations. [Effective January 1, 2006.]

1. If a retailer is unable to collect all or part of the sales price of ...

Nevada Revised Statutes Section 374.375

Reimbursement for collection of tax. [Effective through December 31, 2005.] If the taxes imposed by this chapter are paid in accordance with NRS 374.360, the taxpayer may deduct and withhold ...

Nevada Revised Statutes Section 374.375

Reimbursement for collection of tax. [Effective January 1, 2006.]

1. Except as otherwise provided in subsection 2, if the taxes imposed by this chapter are paid in accordance with ...

Nevada Revised Statutes Section 374.380

Delivery of return; remittance. [Effective through December 31, 2005.] The person required to file the return shall deliver the return together with a remittance of the amount of the tax ...

Nevada Revised Statutes Section 374.380

Delivery of return; remittance. [Effective January 1, 2006.]

1. Except as otherwise required by the Department pursuant to NRS 360B.200, the person required to file a return shall deliver ...

Nevada Revised Statutes Section 374.385

Periods for returns. [Effective through December 31, 2005.]

1. The reporting and payment period of a taxpayer whose taxable sales do not exceed $10,000 per month is a calendar ...

Nevada Revised Statutes Section 374.385

Periods for returns. [Effective January 1, 2006.]

1. Except as otherwise provided in subsection 2 or required by the Department pursuant to NRS 360B.200, the reporting and payment period ...

Nevada Revised Statutes Section 374.388

Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.

1. If a certificate of ownership has been issued for a used manufactured home or ...

Nevada Revised Statutes Section 374.390

Lease and rental receipts: Reporting; payment. For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid ...

Nevada Revised Statutes Section 374.395

Affixing and cancelling of revenue stamps. The Department, if it deems it necessary to insure the collection of the taxes, may provide by regulation for the collection of the taxes ...

Nevada Revised Statutes Section 374.400

Extension of time for filing return and paying tax. The Department for good cause may extend for not to exceed 1 month the time for making any return or paying ...

Nevada Revised Statutes Section 374.402

Deferral of payment.

1. Payment of the tax on the sale of capital goods for a sales price of $100,000 or more may be deferred without interest in accordance ...

Nevada Revised Statutes Section 374.403

Collection and payment of tax by responsible person; joint and several liability.

1. A responsible person who willfully fails to collect or pay to the Department the tax imposed ...

Nevada Revised Statutes Section 374.515

Authority of Department; amount; sales; return of surplus.

1. The Department, whenever it deems it necessary to insure compliance with this chapter, may require any person subject to the ...

Nevada Revised Statutes Section 374.635

Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.

1. If the Department determines that any amount, penalty or interest has been paid more ...

Nevada Revised Statutes Section 374.640

Limitations on claims for refund or credit. [Effective through December 31, 2005.] Except as otherwise provided in NRS 360.235 and 360.395:

1. No refund may be allowed unless a ...

Nevada Revised Statutes Section 374.640

Limitations on claims for refund or credit. [Effective January 1, 2006.] Except as otherwise provided in NRS 360.235, 360.395 and 374.373:

1. No refund may be allowed unless a ...

Nevada Revised Statutes Section 374.643

Credit or refund of tax for business within zone for economic development.

1. Each person who holds a valid certificate, issued under NRS 274.270, as a qualified business within ...

Nevada Revised Statutes Section 374.645

Credit or refund for use tax: Reimbursement of vendor for sales tax. No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260, inclusive, and 374.727 may ...

Nevada Revised Statutes Section 374.650

Form and contents of claim for credit or refund. Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. ...

Nevada Revised Statutes Section 374.655

Failure to file claim constitutes waiver. Failure to file a claim within the time prescribed in NRS 374.640 constitutes a waiver of any demand against the county on account of ...

Nevada Revised Statutes Section 374.660

Service of notice of disallowance of claim. Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant ...

Nevada Revised Statutes Section 374.665

Interest on overpayments.

1. Except as otherwise provided in NRS 360.320, interest must be paid upon any overpayment of any amount of tax at the rate of one-half of ...

Nevada Revised Statutes Section 374.670

Disallowance of interest. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. ...

Nevada Revised Statutes Section 374.675

Injunction or other process to prevent collection of tax prohibited. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding ...

Nevada Revised Statutes Section 374.680

Action for refund: Claim as condition precedent. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally ...

Nevada Revised Statutes Section 374.685

Action for refund: Time to sue; venue of action; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by ...

Nevada Revised Statutes Section 374.690

Right of appeal on failure of Department to mail notice of action on claim. If the Department fails to mail notice of action on a claim within 6 months after ...

Nevada Revised Statutes Section 374.695

Judgment for plaintiff: Credits; refund of balance.

1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows:

(a) If ...

Nevada Revised Statutes Section 374.700

Allowance of interest. In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount found to have been illegally collected from the date ...

Nevada Revised Statutes Section 374.705

Standing to recover. A judgment shall not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is ...

Nevada Revised Statutes Section 374.710

Recovery of erroneous refunds: Action; jurisdiction and venue. The Department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously ...

Nevada Revised Statutes Section 374.715

District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and N.R.A.P. The district attorney of the county to which the refund is owed, on behalf ...

Nevada Revised Statutes Section 374.720

Cancellation of illegal determination: Procedure; limitation.

1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, ...

Nevada Revised Statutes Section 374.723

Application of chapter 360B of NRS. [Effective January 1, 2006.] This chapter must be administered in accordance with the provisions of chapter 360B of NRS. ...

Nevada Revised Statutes Section 374.725

Enforcement by Department; adoption of regulations.

1. The Department shall enforce the provisions of this chapter and may prescribe, adopt and enforce regulations relating to the administration and enforcement ...

Nevada Revised Statutes Section 374.727

Calculation of tax imposed on use or other consumption of meals provided by employer. In administering the provisions of this chapter, the Department shall, pursuant to NRS 374.190, calculate the ...

Nevada Revised Statutes Section 374.7273

Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. [Effective through December 31, 2005.] In ...

Nevada Revised Statutes Section 374.7273

Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. [Effective January 1, 2006.]

1. ...

Nevada Revised Statutes Section 374.7275

Calculation of tax imposed on retail sale of large appliances.

1. In administering the provisions of this chapter, the Department shall calculate the amount of tax imposed on the ...

Nevada Revised Statutes Section 374.728

Construction of “retailer maintaining place of business in county.” In administering the provisions of this chapter, the Department shall construe the term “retailer maintaining a place of business in a ...

Nevada Revised Statutes Section 374.729

Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle. In administering the provisions of NRS 374.330, the Department shall apply the ...

Nevada Revised Statutes Section 374.731

Application of NRS 374.330 to sale of certain medical devices to governmental entities.

1. In administering the provisions of NRS 374.330, the Department shall apply the exemption to the ...

Nevada Revised Statutes Section 374.732

Taxation of photographers: Furnishing of proofs considered to be rendition of service. In administering the provisions of this chapter, the Department shall not consider the furnishing of one or more ...

Nevada Revised Statutes Section 374.735

Employment of accountants, investigators and other persons; delegation of authority. The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may ...

Nevada Revised Statutes Section 374.738

Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

1. Notwithstanding any other provision of law, any broadcaster, printer, ...

Nevada Revised Statutes Section 374.739

Certain broadcasting activities not taxable transactions. In administering the provisions of this chapter, the Department shall not consider the activities of persons that are directly related to the process of ...

Nevada Revised Statutes Section 374.740

Records to be kept by sellers, retailers and others.

1. Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased ...

Nevada Revised Statutes Section 374.745

Examination of records; investigation of business. The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal ...

Nevada Revised Statutes Section 374.750

Reports for administering tax on use: Contents. In administration of the use tax, the Department may require the filing of reports by any person or class of persons having in ...

Nevada Revised Statutes Section 374.755

Disclosure of information unlawful; exceptions.

1. Except as otherwise provided in this section, it is a misdemeanor for any member of the Nevada Tax Commission or officer, agent or ...

Nevada Revised Statutes Section 374.760

Failure to make return or furnish data. Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to ...

Nevada Revised Statutes Section 374.765

False or fraudulent return. Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination ...

Nevada Revised Statutes Section 374.770

Other violations of chapter. Any violation of this chapter, except as otherwise provided, is a misdemeanor. ...

Nevada Revised Statutes Section 374.775

Statute of limitations. Any prosecution for violation of any of the penal provisions of this chapter shall be instituted within 3 years after the commission of the offense. ...

Nevada Revised Statutes Section 374.780

Application of doctrine of res judicata. In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for ...

Nevada Revised Statutes Section 374.785

Sales and Use Tax Account: Remittances; deposits; transfers. [Effective through December 31, 2005.]

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be ...

Nevada Revised Statutes Section 374.785

Sales and Use Tax Account: Remittances; deposits; transfers. [Effective January 1, 2006.]

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid ...

Nevada Revised Statutes Section 374.790

Remedies of county are cumulative. The remedies of a county provided for in this chapter are cumulative, and no action taken by the Department, the Attorney General or a district ...

Nevada Revised Statutes Section 374.795

Department’s authority to act for counties. In all proceedings under this chapter the Department may act for and on behalf of the counties of the State of Nevada. ...

Nevada Revised Statutes Section 374.800

Indian reservations and colonies: Imposition and collection of sales tax.

1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of ...

Nevada Revised Statutes Section 374.805

Indian reservations and colonies: Restriction on collection of tax by Department. The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal ...

Nevada Revised Statutes Section 374.810

Rights of Indians not abridged. Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the ...

Nevada Revised Statutes Section 374.815

Strict construction of certain provisions of chapter. The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. ...

Nevada Revised Statutes Section 375A.010

Definitions. As used in NRS 375A.010 to 375A.345, inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.015 to 375A.060, inclusive, have the meanings ascribed to ...

Nevada Revised Statutes Section 375A.015

“Decedent” and “transferor” defined. “Decedent” or “transferor” means any person by or from whom a transfer is made, and includes any testator, intestate, grantor, bargainor, vendor, assignor, donor, joint tenant ...

Nevada Revised Statutes Section 375A.025

“Federal credit” defined. “Federal credit” means the maximum amount of the credit against the federal estate tax for state death taxes allowed by 26 U.S.C. § 2011, in respect to ...

Nevada Revised Statutes Section 375A.030

“Gross estate” defined. “Gross estate” has the meaning ascribed to “gross estate” in 26 U.S.C. § 2031. ...

Nevada Revised Statutes Section 375A.035

“Nonresident” and “nonresident decedent” defined. “Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of Nevada at the time of his death. ...

Nevada Revised Statutes Section 375A.040

“Personal representative” defined. “Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is ...

Nevada Revised Statutes Section 375A.045

“Resident” and “resident decedent” defined. “Resident” or “resident decedent” means a decedent who was domiciled in Nevada at the time of his death. ...

Nevada Revised Statutes Section 375A.050

“Taxable estate” defined. “Taxable estate” means the “taxable estate” as defined in 26 U.S.C. § 2051. ...

Nevada Revised Statutes Section 375A.055

“Transfer” defined. “Transfer” includes the passage of any property, or any interest therein or income therefrom, in possession or enjoyment, present or future, in trust or otherwise. ...

Nevada Revised Statutes Section 375A.060

“Transferee” defined. “Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor or beneficiary. ...

Nevada Revised Statutes Section 375A.100

Amount of tax. A tax is hereby imposed on the transfer of the taxable estate of a:

1. Resident decedent in the amount of the maximum credit allowable against ...

Nevada Revised Statutes Section 375A.105

Determination of federal credit attributable to property situated in Nevada. If a decedent leaves property having a situs in this state, and leaves other property having a situs in another ...

Nevada Revised Statutes Section 375A.150

Return: Personal representative required to file; time for filing; regulations.

1. The personal representative of every estate subject to the tax imposed by NRS 375A.100 who is required to ...

Nevada Revised Statutes Section 375A.155

Return: Extension of time for filing. If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by NRS 375A.150 must ...

Nevada Revised Statutes Section 375A.160

Filing of amended return; additional tax. If the personal representative files an amended federal estate tax return, he shall immediately file with the Department an amended return with a true ...

Nevada Revised Statutes Section 375A.165

Determination of federal estate tax due: Personal representative to give notice of determination; additional tax. Upon final determination of the federal estate tax due, the personal representative shall, within 60 ...

Nevada Revised Statutes Section 375A.170

Penalty for failure to file timely return. If the return provided for in NRS 375A.150 is not filed within the time specified in that section or the extension specified in ...

Nevada Revised Statutes Section 375A.175

Determination of tax upon failure to file return or upon filing of false or fraudulent return. In the case of a false or fraudulent return or failure to file a ...

Nevada Revised Statutes Section 375A.180

Determination of deficiency: Generally.

1. In a case not involving a false or fraudulent return or failure to file a return, if the Department determines at any time after ...

Nevada Revised Statutes Section 375A.185

Determination of deficiency: Correction of erroneous determination. If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set ...

Nevada Revised Statutes Section 375A.190

Determination of deficiency: Notice of determination. The Department shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by ...

Nevada Revised Statutes Section 375A.195

Determination of deficiency: Appeal; action for modification of tax. If it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the ...

Nevada Revised Statutes Section 375A.200

Liability for tax; time for payment. The tax imposed by NRS 375A.100:

1. Must be paid by the personal representative to the extent of assets subject to his control. ...

Nevada Revised Statutes Section 375A.205

Interest on delinquent payments.

1. The tax imposed by NRS 375A.100 does not bear interest if it is paid before the date on which it otherwise becomes delinquent. Except ...

Nevada Revised Statutes Section 375A.210

Payment to be applied to interest, penalty and tax. Every payment received by the Department on the tax imposed by NRS 375A.100 must be applied:

1. To any interest ...

Nevada Revised Statutes Section 375A.215

Bond for payment of tax.

1. If any personal representative fails to pay any tax imposed by NRS 375A.100 for which he is liable before the date the tax ...

Nevada Revised Statutes Section 375A.220

Refund of overpayment.

1. Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a ...

Nevada Revised Statutes Section 375A.225

Interest on overpayment. Interest must be paid upon any overpayment of the tax due under NRS 375A.100 at the rate of interest set by the Executive Director pursuant to NRS ...

Nevada Revised Statutes Section 375A.300

Action to enforce claim for tax. The State may enforce its claim for any tax imposed by NRS 375A.100 and enforce the lien of the tax by a civil action ...

Nevada Revised Statutes Section 375A.305

Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.

1. The tax imposed by NRS 375A.100 becomes a lien ...

Nevada Revised Statutes Section 375A.310

Warrant for enforcement of lien; levy and sale. At any time within 10 years after a person is delinquent in the payment of any tax, interest or penalty, or within ...

Nevada Revised Statutes Section 375A.315

Fees, commissions and expenses for enforcement of lien.

1. The Department may pay or advance to the sheriff the same fees, commissions and expenses for his services as are ...

Nevada Revised Statutes Section 375A.320

Writ of execution for enforcement of judgment.

1. At any time after a tax imposed by NRS 375A.100 is delinquent, the Department may have a writ of execution issued ...

Nevada Revised Statutes Section 375A.325

Time for commencement of proceedings for collection. Proceedings for the collection of any tax imposed by NRS 375A.100 may be commenced at any time after the tax is due and ...

Nevada Revised Statutes Section 375A.330

Certificate of Department prima facie evidence in proceeding for collection. In any proceeding for the enforcement of the tax imposed by NRS 375A.100, a certificate by the Department showing the ...

Nevada Revised Statutes Section 375A.335

Action to prevent or enjoin collection of tax barred. No injunction or other legal or equitable process must issue in any suit, action or proceeding in any court against this ...

Nevada Revised Statutes Section 375A.340

Suits for collection in other states authorized; suits for collection by officials of other states authorized. The Department may bring suits in the courts of other states to collect taxes ...

Nevada Revised Statutes Section 375A.345

Remedies of State cumulative; no election of remedies. The remedies of the State for the enforcement of the tax imposed by NRS 375A.100 are cumulative, and no action taken by ...

Nevada Revised Statutes Section 375A.400

Short title. NRS 375A.400 to 375A.420, inclusive, may be cited as the Uniform Act on Interstate Compromise of Death Taxes. ...

Nevada Revised Statutes Section 375A.405

“State” defined. As used in NRS 375A.400 to 375A.420, inclusive, unless the context otherwise requires, “state” means any state, territory or possession of the United States, and the District of ...

Nevada Revised Statutes Section 375A.410

Compromise of tax with personal representative where residency of decedent in dispute. The Department may compromise with the personal representative the tax, including any interest and penalty thereon, payable on ...

Nevada Revised Statutes Section 375A.415

Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing. If the Department claims that a decedent was domiciled in this state at ...

Nevada Revised Statutes Section 375A.420

Interpretation of provisions. NRS 375A.400 to 375A.420, inclusive, must be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact ...

Nevada Revised Statutes Section 375A.450

Short title. NRS 375A.450 to 375A.510, inclusive, may be cited as the Uniform Act on Interstate Arbitration of Death Taxes. ...

Nevada Revised Statutes Section 375A.455

Definitions. As used in NRS 375A.450 to 375A.510, inclusive, unless the context otherwise requires:

1. “Board” means the board of arbitrators selected pursuant to NRS 375A.460.

2. “State” ...

Nevada Revised Statutes Section 375A.460

Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board. If the Department claims that a decedent was domiciled in ...

Nevada Revised Statutes Section 375A.465

Hearings of board. The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom are ...

Nevada Revised Statutes Section 375A.470

Powers of board relating to hearings. The board may administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue ...

Nevada Revised Statutes Section 375A.475

Determination of domicile of decedent. The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination is final for purposes of ...

Nevada Revised Statutes Section 375A.480

Board to act by majority vote. Except as provided in NRS 375A.470 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding must be ...

Nevada Revised Statutes Section 375A.485

Determination, record and agreement to be filed with taxing authorities. The Department, the board or the executor or administrator shall file the determination of the board as to domicile, the ...

Nevada Revised Statutes Section 375A.490

Interest for nonpayment of taxes. If it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death ...

Nevada Revised Statutes Section 375A.495

Compromise by parties to agreement not precluded. The provisions of NRS 375A.450 to 375A.510, inclusive, do not prevent a written compromise at any time, if otherwise lawful, by all parties ...

Nevada Revised Statutes Section 375A.500

Compensation and expenses of board. The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator, ...

Nevada Revised Statutes Section 375A.505

Reciprocal application. NRS 375A.450 to 375A.510, inclusive, apply only to cases in which each of the states involved has a law identical with or substantially similar to NRS 375A.450 to ...

Nevada Revised Statutes Section 375A.510

Interpretation of provisions. NRS 375A.450 to 375A.510, inclusive, must be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact ...

Nevada Revised Statutes Section 375A.600

Definitions. As used in NRS 375A.600 to 375A.690, inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.605 to 375A.630, inclusive, have the meanings ascribed to ...

Nevada Revised Statutes Section 375A.605

“Board” defined. “Board” means a board of arbitration appointed pursuant to NRS 375A.650. ...

Nevada Revised Statutes Section 375A.610

“Death tax” defined. “Death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, ...

Nevada Revised Statutes Section 375A.615

“Executor” defined. “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator or administrator with the will annexed ...

Nevada Revised Statutes Section 375A.620

“Interested person” defined. “Interested person” means any person who may be entitled to receive, or who has received, any property or interest which may be required to be considered in ...

Nevada Revised Statutes Section 375A.625

“State” defined. “State” means any state, territory or possession of the United States, or the District of Columbia. ...

Nevada Revised Statutes Section 375A.630

“Taxing official” defined. “Taxing official” means the Department or the designated taxing authority of a reciprocal state. ...

Nevada Revised Statutes Section 375A.635

Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election.

1. If this state and one or more other states each claims that ...

Nevada Revised Statutes Section 375A.640

Agreement of compromise authorized. If an election is made and not rejected, the Department may enter into a written agreement with the other taxing officials involved and with the executors ...

Nevada Revised Statutes Section 375A.645

Domicile to be determined pursuant to provisions in absence of agreement. If it appears that an agreement cannot be reached, as provided in NRS 375A.640, or if 1 year has ...

Nevada Revised Statutes Section 375A.650

Board of arbitration to be appointed. If only this state and one other state are involved, the Department and the taxing official of the other state shall each appoint a ...

Nevada Revised Statutes Section 375A.655

Hearings of board. The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons and the taxing ...

Nevada Revised Statutes Section 375A.660

Powers of board relating to hearings. The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents and issue commissions ...

Nevada Revised Statutes Section 375A.665

Rules of evidence applicable. Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the Federal Rules of Evidence. ...

Nevada Revised Statutes Section 375A.670

Determination of domicile; failure to render determination. The board shall determine the domicile of the decedent at the time of his death. This determination is final and conclusive and binds ...

Nevada Revised Statutes Section 375A.675

Compensation and expenses of board. The reasonable compensation and expenses of the members of the board and its employees must be agreed upon among those members, the taxing officials involved ...

Nevada Revised Statutes Section 375A.680

Determination and record to be filed with taxing authorities. The determination of the board and the record of its proceedings must be filed with the authority having jurisdiction to assess ...

Nevada Revised Statutes Section 375A.685

Compromise of tax with executor and taxing officials. Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, the ...

Nevada Revised Statutes Section 375A.690

Interest and penalty for nonpayment of tax. Except as otherwise provided in NRS 360.232 and 360.320, if the board determines that a decedent dies domiciled in this state, the total ...

Nevada Revised Statutes Section 375A.700

Deposit of proceeds.

1. The Department shall deposit all payments received pursuant to NRS 375A.100 in the State Treasury:

(a) For credit to the Estate Tax Account in ...

Nevada Revised Statutes Section 375A.705

Money received by University and Community College System of Nevada to be accounted for separately; investment and expenditure of money.

1. All money received by the Board of Regents ...

Nevada Revised Statutes Section 375A.710

Committee on the Estate Tax Account for the Endowment of the University and Community College System of Nevada: Creation; composition; duties.

1. There is hereby created the Committee on ...

Nevada Revised Statutes Section 375A.800

Power of Department to adopt regulations. The Department may adopt regulations relating to the administration and enforcement of this chapter, and may prescribe the extent, if any, to which any ...

Nevada Revised Statutes Section 375A.805

Conduct of hearings by Department. The Department may conduct a hearing at any time or place to determine whether a tax is due under this chapter. ...

Nevada Revised Statutes Section 375A.810

Powers of Department relating to hearings. For purposes of a hearing pursuant to NRS 375A.805, the Department has:

1. Jurisdiction to require the attendance of any person who the ...

Nevada Revised Statutes Section 375A.815

Power of Department to issue subpoenas. The Department may issue subpoenas to:

1. Compel the attendance of any person or the production of books and papers.

2. Determine ...

Nevada Revised Statutes Section 375A.820

District court may compel compliance with subpoena. On the filing by the Department of a petition asking the court to do so, the district court of the county in which ...

Nevada Revised Statutes Section 375A.825

Examination of witnesses. The Department may examine and take the testimony under oath of any person at a hearing concerning the determination of any tax due under this chapter. ...

Nevada Revised Statutes Section 375A.830

Fees and expenses of witnesses. Any person compelled to attend a hearing before the Department is entitled to fees for attendance in an amount to be determined by the Department ...

Nevada Revised Statutes Section 375A.835

Information and records confidential; disclosure prohibited. All information and records acquired by the Department or any of its employees pursuant to this chapter are confidential in nature, and except insofar ...

Nevada Revised Statutes Section 375A.840

Employment of attorney or other person by Department. Whenever the Department is cited as a party to any proceeding or action to determine any tax imposed by this chapter, or ...

Nevada Revised Statutes Section 375A.845

Department exempt from payment of fees; undertaking not to be required. The Department must not be charged a fee for filing, recording or certifying any petition, lis pendens, decree or ...

Nevada Revised Statutes Section 375A.850

Copies of chapter to be distributed by Department. The Department shall, without charge, distribute a copy of this chapter to any person who requests it. ...

Nevada Revised Statutes Section 375A.880

Jurisdiction where decedent a resident of Nevada. The district court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any ...

Nevada Revised Statutes Section 375A.885

Jurisdiction where decedent not a resident of Nevada. In the case of a decedent who was not a resident of this state at the time of his death, the district ...

Nevada Revised Statutes Section 375B.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 375B.020 to 375B.050, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 375B.020

“Direct skip” defined. “Direct skip” means a transfer as defined in 26 U.S.C. § 2612. ...

Nevada Revised Statutes Section 375B.030

“Federal credit” defined. “Federal credit” means the maximum amount of the credit against the federal generation-skipping transfer tax for state generation-skipping transfer tax allowed by 26 U.S.C. § 2604. ...

Nevada Revised Statutes Section 375B.040

“Generation-skipping transfer” defined. “Generation-skipping transfer” has the meaning ascribed to it in 26 U.S.C. § 2611. ...

Nevada Revised Statutes Section 375B.050

“Person liable” defined. The “person liable” for paying the generation-skipping transfer tax is the person having “personal liability” pursuant to 26 U.S.C. § 2603. ...

Nevada Revised Statutes Section 375B.100

Amount of tax imposed.

1. Except as otherwise provided in subsection 2, a tax is hereby imposed on the generation-skipping transfer other than a direct skip, that occurs at ...

Nevada Revised Statutes Section 375B.110

Determination of federal credit attributable to certain property situated in Nevada. If the generation-skipping transfer includes property having a situs in this State and in another state the portion of ...

Nevada Revised Statutes Section 375B.150

Return: Person liable for payment required to file; time for filing; regulations.

1. The person liable for paying the generation-skipping transfer tax imposed by NRS 375B.100 who is required ...

Nevada Revised Statutes Section 375B.160

Return: Extension of time for filing. If the person liable for the generation-skipping transfer tax has obtained an extension of time for filing the United States estate and generation-skipping transfer ...

Nevada Revised Statutes Section 375B.170

Filing of amended return; additional tax. If the person liable for the generation-skipping transfer tax files an amended United States estate and generation-skipping transfer tax return or an amended United ...

Nevada Revised Statutes Section 375B.180

Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States.

1. Upon final determination of the federal generation-skipping transfer tax ...

Nevada Revised Statutes Section 375B.190

Penalty for failure to file timely return; waiver. If the return required by NRS 375B.150 is not filed within the time specified in that section or the extension specified in ...

Nevada Revised Statutes Section 375B.200

Determination of tax upon failure to file return or upon filing of false or fraudulent return. In the case of a false or fraudulent return or failure to file a ...

Nevada Revised Statutes Section 375B.210

Determination of deficiency: Generally.

1. In a case not involving a false or fraudulent return or failure to file a return, if the Department determines at any time after ...

Nevada Revised Statutes Section 375B.220

Determination of deficiency: Correction of erroneous determination. If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set ...

Nevada Revised Statutes Section 375B.230

Determination of deficiency: Appeal; action for modification of tax; notice of determination.

1. If it is claimed that a deficiency has been determined in an erroneous amount, any person ...

Nevada Revised Statutes Section 375B.240

Liability for tax; time for payment. The tax imposed by NRS 375B.100:

1. Must be paid by the person liable for the tax. Liability for payment of the tax ...

Nevada Revised Statutes Section 375B.250

Interest on delinquent payments.

1. Except as otherwise provided in NRS 360.232 and 360.320, if the tax is paid after the due date, the tax bears interest at the ...

Nevada Revised Statutes Section 375B.260

Payment to be applied to interest, penalty and tax. Every payment received by the Department on the tax imposed by NRS 375B.100 must be applied:

1. To any interest ...

Nevada Revised Statutes Section 375B.270

Bond for payment of tax.

1. If any person who is liable for the tax fails to pay any portion of the tax imposed by NRS 375B.100 on or ...

Nevada Revised Statutes Section 375B.280

Refund of overpayment.

1. Whenever the Department determines that an overpayment of the tax due pursuant to NRS 375B.100 has been made, the person who made payment or his ...

Nevada Revised Statutes Section 375B.300

Action to enforce claim for tax. The State may enforce its claim for any tax imposed by NRS 375B.100 and enforce the lien of the tax by a civil action ...

Nevada Revised Statutes Section 375B.310

Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien.

1. The tax imposed by NRS 375B.100 becomes a lien upon the generation-skipping transfer on the date ...

Nevada Revised Statutes Section 375B.320

Warrant for enforcement of lien; levy and sale. At any time within 10 years after a person is delinquent in the payment of any tax imposed pursuant to NRS 375B.100 ...

Nevada Revised Statutes Section 375B.330

Fees, commissions and expenses for enforcement of lien.

1. The Department may pay or advance to the sheriff the same fees, commissions and expenses for his services as are ...

Nevada Revised Statutes Section 375B.340

Writ of execution for enforcement of judgment.

1. At any time after the tax imposed by NRS 375B.100 is delinquent, the Department may have a writ of execution issued ...

Nevada Revised Statutes Section 375B.350

Time for commencement of proceedings for collection. Proceedings for the collection of any tax imposed by NRS 375B.100 may be commenced at any time after the tax is due and ...

Nevada Revised Statutes Section 375B.360

Certificate by Department prima facie evidence in proceeding for collection. In any proceeding for the enforcement of the tax imposed by NRS 375B.100 a certificate by the Department showing the ...

Nevada Revised Statutes Section 375B.370

Action to prevent or enjoin collection of tax barred. No injunction or other legal or equitable process must issue in any suit, action or proceeding in any court against this ...

Nevada Revised Statutes Section 375B.380

Suits for collection in other states authorized; suits for collection by officers of other states authorized. The Department may bring suits in the courts of other states to collect taxes ...

Nevada Revised Statutes Section 375B.390

Remedies of State cumulative; no election of remedies. The remedies of the State for the enforcement of the tax imposed by NRS 375B.100 are cumulative, and no action taken by ...

Nevada Revised Statutes Section 375B.400

Money collected to be deposited in General Fund.

1. The Department shall deposit all payments received pursuant to this chapter in the State General Fund.

2. The money ...

Nevada Revised Statutes Section 375B.410

Purposes for which money collected may be used. The money collected pursuant to the provisions of this chapter must be used only for the purpose of education, to be divided ...

Nevada Revised Statutes Section 375B.450

Confidentiality of information and records; exceptions. All information and records acquired from the Internal Revenue Service of the United States Department of the Treasury by the Nevada Tax Commission, the ...

Nevada Revised Statutes Section 375.015

Regulations of Department. The Department may prescribe such regulations as it may deem necessary to carry out the purposes of this chapter. ...

Nevada Revised Statutes Section 375.018

Principles for administration by county recorder. With regard to the administration of any tax imposed by this chapter, the county recorder shall apply the following principles:

1. Forms, instructions ...

Nevada Revised Statutes Section 375.019

Powers and duties of Department.

1. The Department shall, to ensure that the tax imposed by NRS 375.023 is collected fairly and equitably in all counties, coordinate the collection ...

Nevada Revised Statutes Section 375.020

Imposition and rate of tax.

1. A tax, at the rate of:

(a) In a county whose population is 400,000 or more, $1.25; and

(b) In a ...

Nevada Revised Statutes Section 375.023

Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection.

1. In addition to all other taxes imposed on transfers of real ...

Nevada Revised Statutes Section 375.025

Additional tax in certain counties. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 375.026

Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds.

1. In addition to all other taxes imposed on transfers of ...

Nevada Revised Statutes Section 375.030

Payment of taxes, penalties and interest.

1. If any deed evidencing a transfer of title subject to the tax imposed by NRS 375.020 and 375.023 and, if applicable, ...

Nevada Revised Statutes Section 375.060

Declaration of value of property. Each deed evidencing a transfer of title of real property that is presented for recordation to the county recorder must be accompanied by a declaration ...

Nevada Revised Statutes Section 375.070

Disposition and use of proceeds of tax imposed by NRS 375.020.

1. The county recorder shall transmit the proceeds of the tax imposed by NRS 375.020 at the end ...

Nevada Revised Statutes Section 375.075

Additional tax in certain counties: Disposition and use of proceeds. Repealed. (See chapter 5, Statutes of Nevada 2003, 20th Special Session, at page 236.) ...

Nevada Revised Statutes Section 375.090

Exemptions. The taxes imposed by NRS 375.020, 375.023 and 375.026 do not apply to:

1. A mere change in identity, form or place of organization, such as a transfer ...

Nevada Revised Statutes Section 375.100

Recording prohibited when tax not paid; county recorder not subject to liability. The county recorder shall refuse to record any deed or conveyance upon which a tax is imposed by ...

Nevada Revised Statutes Section 375.110

Penalty for falsifying value of property. Any person who willfully falsely declares the value of transferred real property pursuant to NRS 375.060 is guilty of a misdemeanor and shall pay ...

Nevada Revised Statutes Section 375.120

Policy of uniform enforcement of procedures and equitable collection of tax. The county recorder shall:

1. Conduct and apply audits and other procedures for enforcement as uniformly as is ...

Nevada Revised Statutes Section 375.130

Power of county recorder to audit records and issue subpoenas.

1. The county recorder may audit all records relating to the collection and calculation of any tax imposed by ...

Nevada Revised Statutes Section 375.140

Audits by county recorder: Notification of taxpayer and extension of date for completion.

1. If an audit is conducted by the county recorder pursuant to the provisions of this ...

Nevada Revised Statutes Section 375.150

Refund to taxpayer after audit. Any amount determined to be refundable by the county recorder after an audit must be refunded to the taxpayer. If it is not possible to ...

Nevada Revised Statutes Section 375.160

Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

1. If any tax imposed pursuant to this chapter is not paid when due, the county may, ...

Nevada Revised Statutes Section 375.170

Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency.

1. If a person ...

Nevada Revised Statutes Section 375.180

Manner of service of process. In an action relating to a tax imposed pursuant to this chapter, process must be served:

1. In accordance with the requirements for service ...

Nevada Revised Statutes Section 375.190

Extension of lien. A lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in a manner provided ...

Nevada Revised Statutes Section 375.200

Warrant: Issuance; effect.

1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that ...

Nevada Revised Statutes Section 375.210

Fees for services of sheriff or constable; approval of fees for publication. The county may pay or advance to the sheriff or constable the same fees, commissions and expenses for ...

Nevada Revised Statutes Section 375.220

Cases of priority; subordination to prior recorded lien and certain other debts.

1. The amounts, including interest and penalties, required to be paid by any person pursuant to this ...

Nevada Revised Statutes Section 375.230

Evidentiary effect of certificate of release. A certificate by the county recorder stating that real property has been released from a lien imposed pursuant to this chapter is conclusive evidence ...

Nevada Revised Statutes Section 375.240

Citation of NRS 375.250. NRS 375.250 may be cited as the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real Property. ...

Nevada Revised Statutes Section 375.250

Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.

1. The Legislature hereby declares that each taxpayer has the right:

(a) To be treated by officers ...

Nevada Revised Statutes Section 375.260

Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property. The county recorder shall cause:

1. To be prepared in simple nontechnical ...

Nevada Revised Statutes Section 375.270

Provision of instructions to taxpayer. The county recorder shall provide each taxpayer who it determines may be liable for taxes pursuant to this chapter with simplified written instructions concerning the ...

Nevada Revised Statutes Section 375.280

Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law. If an officer or employee of the county recorder determines that ...

Nevada Revised Statutes Section 375.290

Refund to taxpayer of overpayment together with payment of interest. A taxpayer is entitled to receive on any overpayment of any tax imposed by this chapter a refund together with ...

Nevada Revised Statutes Section 375.300

Provision of response to request submitted by taxpayer. The county recorder shall provide a taxpayer with a response to any written request submitted by the taxpayer that relates to a ...

Nevada Revised Statutes Section 375.310

Petition for refund; appeal of denial of refund.

1. After reviewing a petition for a refund, the county recorder or his designee shall approve or disapprove the refund. If ...

Nevada Revised Statutes Section 375.320

Appeal of decision of county recorder.

1. Any person who is aggrieved by a decision of the county recorder made pursuant to this chapter may appeal the decision by ...

Nevada Revised Statutes Section 375.330

Waiver of tax, penalty and interest.

1. The county recorder may waive any tax, penalty and interest owed by the taxpayer pursuant to this chapter, other than the tax ...

Nevada Revised Statutes Section 376A.010

Definitions. As used in this chapter, unless the context otherwise requires:

1. “Open-space land” means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, ...

Nevada Revised Statutes Section 376A.020

Adoption of open-space plan in certain counties. [Effective through September 30, 2029.]

1. The board of county commissioners of a county whose population is less than 400,000 may adopt ...

Nevada Revised Statutes Section 376A.020

Adoption of open-space plan in certain counties. [Effective October 1, 2029.]

1. The board of county commissioners of a county whose population is more than 100,000 but less than ...

Nevada Revised Statutes Section 376A.030

Authority of board of county commissioners following adoption of open-space plan.

1. If an open-space plan is adopted pursuant to NRS 376A.020, the board of county commissioners may:

...

Nevada Revised Statutes Section 376A.035

Special election for NRS 376A.040, 376A.050 and 376A.070 only upon determination by board of county commissioners that emergency exists.

1. For the purposes of NRS 376A.040, ...

Nevada Revised Statutes Section 376A.040

Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective through September 30, 2029.]

1. In addition to all other taxes imposed on ...

Nevada Revised Statutes Section 376A.040

Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective October 1, 2029.]

1. In addition to all other taxes imposed on the ...

Nevada Revised Statutes Section 376A.050

Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective through September 30, 2029.]

1. Except as otherwise provided in subsection 2, in addition to ...

Nevada Revised Statutes Section 376A.050

Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective October 1, 2029.]

1. Except as otherwise provided in subsection 2, in addition to all ...

Nevada Revised Statutes Section 376A.060

Mandatory provisions of ordinance imposing sales and use tax. [Effective through December 31, 2005.] Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include:

1. Provisions substantially identical ...

Nevada Revised Statutes Section 376A.060

Mandatory provisions of ordinance imposing sales and use tax. [Effective January 1, 2006.] Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include:

1. Provisions substantially identical to ...

Nevada Revised Statutes Section 376A.070

Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.]

1. The board of county commissioners in a ...

Nevada Revised Statutes Section 376A.070

Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective October 1, 2029.]

1. The board of county commissioners in a county ...

Nevada Revised Statutes Section 376A.080

Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070.

1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and ...

Nevada Revised Statutes Section 377A.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377A.012, 377A.014 and 377A.016 have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 377A.012

“Board” defined. “Board” means the board of county commissioners. ...

Nevada Revised Statutes Section 377A.014

“Construction, maintenance and repair” defined. “Construction, maintenance and repair” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or ...

Nevada Revised Statutes Section 377A.016

“Public transit system” defined. “Public transit system” means a system employing any method of conveyance that is operated for public use and transports persons within a county. ...

Nevada Revised Statutes Section 377A.020

Taxes for public transit system, construction, maintenance and repair of public roads, improvement of air quality, promotion of tourism, and operation and maintenance of county swimming pool: Imposition; proposal for ...

Nevada Revised Statutes Section 377A.020

Taxes for public transit system, construction, maintenance and repair of public roads, improvement of air quality, promotion of tourism, and operation and maintenance of county swimming pool: Imposition; proposal for ...

Nevada Revised Statutes Section 377A.030

Mandatory provisions of ordinance imposing tax. [Effective through December 31, 2005.] Except as otherwise provided in NRS 377A.110, any ordinance enacted under this chapter must include provisions in substance as ...

Nevada Revised Statutes Section 377A.030

Mandatory provisions of ordinance imposing tax. [Effective January 1, 2006.] Except as otherwise provided in NRS 377A.110, any ordinance enacted under this chapter must include provisions in substance as follows:

Nevada Revised Statutes Section 377A.040

Mandatory provision of ordinance amending ordinance imposing tax. Any ordinance amending the taxing ordinance must include a provision in substance that the county shall amend the contract made under subsection ...

Nevada Revised Statutes Section 377A.050

Remittances to Department; deposit in Sales and Use Tax Account; distribution.

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to ...

Nevada Revised Statutes Section 377A.060

Redistribution by Department. The Department may redistribute any fee, tax, penalty and interest to the county entitled thereto, but no such redistribution may be made as to amounts originally distributed ...

Nevada Revised Statutes Section 377A.062

Fund for county swimming pool: Deposit and use of net tax proceeds.

1. The county treasurer shall deposit money received from the State Controller pursuant to NRS 377A.050 to ...

Nevada Revised Statutes Section 377A.064

County fund for promotion of tourism: Deposit of net tax proceeds.

1. The county treasurer shall deposit money received from the State Controller pursuant to NRS 377A.050 for promotion ...

Nevada Revised Statutes Section 377A.068

Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds.

1. In any county in which a tax for promotion of tourism has ...

Nevada Revised Statutes Section 377A.070

Public transit fund: Deposit of net tax proceeds.

1. The county treasurer shall deposit the money received from the State Controller pursuant to NRS 377A.050 for a public transit ...

Nevada Revised Statutes Section 377A.080

Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission.

1. In ...

Nevada Revised Statutes Section 377A.090

Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners.

1. Money for the payment of the cost of ...

Nevada Revised Statutes Section 377A.100

Covenant required in ordinance providing for issuance of bonds or other security; pledged revenues.

1. Each ordinance providing for the issuance of any bond or security issued under this ...

Nevada Revised Statutes Section 377A.110

Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendment or modification; dissolution ...

Nevada Revised Statutes Section 377A.110

Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendment or modification; dissolution ...

Nevada Revised Statutes Section 377A.120

Department’s authority to act for counties. In any proceeding under any ordinance enacted pursuant to this chapter, the Department may act for and on behalf of the county which has ...

Nevada Revised Statutes Section 377A.130

Public transit system: Services. A public transit system may, in addition to providing local transportation within a county, provide:

1. Services to assist commuters in communicating with others to ...

Nevada Revised Statutes Section 377A.140

Public transit system in larger counties: Provision of on-call public transit system and programs to reduce or manage motor vehicle traffic.

1. Except as otherwise provided in subsection 2, ...

Nevada Revised Statutes Section 377B.010

Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377B.020 to 377B.050, inclusive, have the meanings ascribed to them in those ...

Nevada Revised Statutes Section 377B.020

“Solid waste” defined. “Solid waste” has the meaning ascribed to it in NRS 444.490. ...

Nevada Revised Statutes Section 377B.030

“Wastewater facilities” defined. “Wastewater facilities” means:

1. Any devices and systems used in the storage, treatment, control of odor, recycling and reclamation of municipal sewage or industrial wastes of ...

Nevada Revised Statutes Section 377B.040

“Water authority” defined. “Water authority” means a water authority organized as a public agency or an entity created by cooperative agreement pursuant to chapter 277 of NRS whose members at ...

Nevada Revised Statutes Section 377B.050

“Water facilities” defined. “Water facilities” means facilities pertaining to a water system for the collection, transportation, treatment, purification and distribution of water, including, without limitation, springs, wells, ponds, lakes, water ...

Nevada Revised Statutes Section 377B.100

County ordinance imposing tax: Enactment; contents; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; impairment of outstanding obligations prohibited. [Effective through December 31, 2005.]

Nevada Revised Statutes Section 377B.100

County ordinance imposing tax: Enactment; contents; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; impairment of outstanding obligations prohibited. [Effective January 1, 2006.]

...

Nevada Revised Statutes Section 377B.110

Mandatory provisions of ordinance imposing tax. [Effective through December 31, 2005.] An ordinance enacted pursuant to this chapter must include provisions in substance as follows:

1. A provision ...

Nevada Revised Statutes Section 377B.110

Mandatory provisions of ordinance imposing tax. [Effective January 1, 2006.] An ordinance enacted pursuant to this chapter must include provisions in substance as follows:

1. A provision imposing ...

Nevada Revised Statutes Section 377B.120

Mandatory provision of ordinance amending ordinance imposing tax. An ordinance amending the ordinance enacted pursuant to NRS 377B.100 must include a provision in substance that the county shall amend the ...

Nevada Revised Statutes Section 377B.130

Remittances to Department; deposit in Sales and Use Tax Account; distribution to counties.

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be ...

Nevada Revised Statutes Section 377B.140

Redistribution by Department. The Department may redistribute any fee, tax, penalty and interest to:

1. A county whose population is less than 400,000 or a county whose population is ...

Nevada Revised Statutes Section 377B.150

Infrastructure fund: Deposit of net tax proceeds.

1. In a county whose population is less than 400,000 or a county whose population is 400,000 or more and in which ...

Nevada Revised Statutes Section 377B.160

Infrastructure fund: Expenditure of principal, interest and income. The money in the infrastructure fund, including interest and any other income from the fund:

1. In a county whose population ...

Nevada Revised Statutes Section 377B.170

Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities.

1. In a county ...

Nevada Revised Statutes Section 377B.180

Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund. If a water authority in a county whose population is ...

Nevada Revised Statutes Section 377B.190

Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure; authority of board of county commissioners.

1. ...

Nevada Revised Statutes Section 377B.200

Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities.

1. Each document providing for the issuance of ...

Nevada Revised Statutes Section 377B.210

Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances. If a person has not been habitually delinquent ...

Nevada Revised Statutes Section 377.010

Short title. This chapter may be cited as the City-County Relief Tax Law. ...

Nevada Revised Statutes Section 377.020

Definitions. As used in this chapter, unless the context requires otherwise:

1. “Basic city-county relief tax” means that portion of the tax which is levied at the rate of ...

Nevada Revised Statutes Section 377.030

County ordinance imposing tax: Enactment; date of imposition of tax. [Effective through December 31, 2005.]

1. The board of county commissioners shall enact an ordinance imposing a city-county relief ...

Nevada Revised Statutes Section 377.030

County ordinance imposing tax: Enactment; date of imposition of tax. [Effective January 1, 2006.]

1. The board of county commissioners shall enact an ordinance imposing a city-county relief tax.

Nevada Revised Statutes Section 377.040

County ordinance imposing tax: Mandatory provisions. The city-county relief tax ordinance enacted under this chapter must include provisions in substance as follows:

1. A provision imposing a tax upon ...

Nevada Revised Statutes Section 377.050

Remittances to Department; deposits in Sales and Use Tax Account; transfers.

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to ...

Nevada Revised Statutes Section 377.055

Allocation and deposit of proceeds of basic city-county relief tax. [Effective through December 31, 2005.]

1. The Department shall monthly determine for each county an amount of money equal ...

Nevada Revised Statutes Section 377.055

Allocation and deposit of proceeds of basic city-county relief tax. [Effective January 1, 2006.] The Department shall monthly determine for each county an amount of money equal to the sum ...

Nevada Revised Statutes Section 377.057

Distribution of supplemental city-county relief tax.

1. The State Controller, acting upon the relevant information furnished by the Department, shall distribute monthly from the fees, taxes, interest and penalties ...

Nevada Revised Statutes Section 377.060

Redistribution by Department. The Department may redistribute any tax, penalty and interest distributed to a county entitled thereto, but no such redistribution may be made as to amounts originally distributed ...

Nevada Revised Statutes Section 377.070

Department may act for counties. In any proceeding under any ordinance enacted pursuant to this chapter, the Department may act for and on behalf of the county which has enacted ...

Nevada Revised Statutes Section 377.080

Pledge of percentage of revenue to payment of bonds.

1. A local government or special district which receives revenue pursuant to NRS 360.680, 360.690 and 360.700 may pledge not ...



Last modified: February 27, 2006