 |
Nevada Revised Statutes (Last Updated: December 24, 2014) |
 |
TITLE32 REVENUE AND TAXATION |
|
|
CHAPTER360A. Administration of Certain Taxes and Fees on Fuels |
| GENERAL PROVISIONS |
| NRS 360A.010. “Department” defined. |
| NRS 360A.020. Adoption of regulations by Department. |
| RIGHTS OF TAXPAYERS |
| NRS 360A.032. Citation of NRS 360A.034. |
| NRS 360A.034. Taxpayers’ Bill of Rights for Taxes on Fuels. |
| NRS 360A.036. Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels. |
| PAYMENT OF TAXES AND FEES |
| NRS 360A.040. Submission of dishonored method of payment. |
| NRS 360A.050. Extension of time for payment: Interest on amount due. |
| NRS 360A.060. Penalty for failure to pay within required time. |
| NRS 360A.070. Waiver or reduction of interest or penalty. |
| NRS 360A.080. Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department. |
| NRS 360A.090. Priority of right to receive payments in satisfaction of amounts due. |
| DETERMINATION OF DEFICIENT PAYMENT |
| NRS 360A.100. Determination of amount due by Department; imposition of penalty and interest. |
| NRS 360A.110. Offsetting of overpayments. |
| NRS 360A.120. Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation. |
| NRS 360A.130. Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. |
| NRS 360A.140. Notice of determination required; method and effect of service. |
| NRS 360A.150. Time for provision of notice of determination; service by electronic mail. |
| NRS 360A.160. Redetermination: Filing of petition with Department. |
| NRS 360A.170. Redetermination: Contents of petition; payment of uncontested amount; supportive evidence. |
| NRS 360A.180. Redetermination: Consideration by Department; administrative hearing; appeal. |
| NRS 360A.190. Redetermination: Authority of Department to change determined amount. |
| NRS 360A.200. Redetermination: Finality of order by officer of Department. |
| NRS 360A.210. Redetermination: Prerequisites to judicial review of final order; credit or refund. |
| NRS 360A.220. Time for payment of determined amount; penalty for delinquency in payment. |
| DETERMINATION OF JEOPARDIZED TAXES AND FEES |
| NRS 360A.230. Notice of determination by Department. |
| NRS 360A.240. Time for payment of amount specified; finality of determination; penalty for delinquent payment. |
| NRS 360A.250. Petition for redetermination; deposit of security. |
| PROCEDURES FOR COLLECTION AND ENFORCEMENT |
| Action for Collection |
| NRS 360A.260. Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency. |
| Summary Judgment for Amount Due |
| NRS 360A.270. Application for entry of judgment: Authority of Department; certificate of delinquency. |
| NRS 360A.280. Entry of judgment; service of copy of judgment, application and certificate. |
| NRS 360A.290. Execution: Issuance; sales. |
| NRS 360A.300. Recordation of abstract or copy of judgment; effect and duration of resulting lien. |
| NRS 360A.310. Extension of lien. |
| NRS 360A.320. Remedies supplemental; additional requirements unimpaired. |
| Liens |
| NRS 360A.330. Recordation of certificate of delinquency; effect, duration and extension of resulting lien. |
| NRS 360A.340. Release or subordination of lien by Department; effect of certificate for release or subordination. |
| Warrant for Collection |
| NRS 360A.350. Issuance; effect; levy and sale. |
| NRS 360A.360. Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses. |
| Miscellaneous Procedures |
| NRS 360A.365. Order to lock and seal business: Grounds for issuance; service; enforcement. |
| NRS 360A.370. Notice of delinquency and demand to transmit certain assets: Issuance and effect. |
| NRS 360A.380. Limitation on withholding or transmitting assets. |
| NRS 360A.390. Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release. |
| NRS 360A.400. Seizure and sale of property by Department. |
| NRS 360A.410. Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department. |
| NRS 360A.420. Sale of seized property: Service and contents of notice. |
| NRS 360A.430. Sale of seized property: Procedure. |
| NRS 360A.440. Sale of seized property: Disposition of excess proceeds. |