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Nevada Revised Statutes - Revenue and TaxationLegal Research Home > Nevada Lawyer > Revenue and Taxation > 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 otherwi |