GENERAL PROVISIONS

NRS 363A.010. Definitions.

NRS 363A.015. “Business activity” defined.

NRS 363A.020. “Commission” defined.

NRS 363A.030. “Employer” defined.

NRS 363A.040. “Employment” defined.

NRS 363A.050. “Financial institution” defined.

NRS 363A.060. “Taxpayer” defined.

ADMINISTRATION

NRS 363A.070. Duties of Department.

NRS 363A.080. Maintenance and availability of records of taxpayer; penalty.

NRS 363A.090. Examination of records by Department; payment of expenses of Department for examination of records outside State.

IMPOSITION AND COLLECTION

NRS 363A.120. Excise tax on banks: Imposition, amount and payment; filing of return.

NRS 363A.130. Payroll tax: Imposition, amount and payment; filing of return.

NRS 363A.135. Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees.

NRS 363A.140. Extension of time for payment; payment of interest during period of extension.

OVERPAYMENTS AND REFUNDS

NRS 363A.150. Certification of excess amount collected; credit and refund.

NRS 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.

NRS 363A.170. Interest on overpayments; disallowance of interest.

NRS 363A.180. Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 363A.190. Action for refund: Period for commencement; venue; waiver.

NRS 363A.200. Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 363A.210. Allowance of interest in judgment for amount illegally collected.

NRS 363A.220. Standing to recover.

NRS 363A.230. Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 363A.240. Cancellation of illegal determination.

MISCELLANEOUS PROVISIONS

NRS 363A.250. Prohibited acts; penalty.

NRS 363A.260. Remedies of State are cumulative.