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