GENERAL PROVISIONS

NRS 363B.010. Definitions.

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

NRS 363B.020. “Commission” defined.

NRS 363B.030. “Employer” defined.

NRS 363B.040. “Employment” defined.

NRS 363B.050. “Taxpayer” defined.

ADMINISTRATION

NRS 363B.060. Duties of Department.

NRS 363B.070. Maintenance and availability of records of taxpayer; penalty.

NRS 363B.080. Examination of records by Department; payment of expenses of Department for examination of records outside State.

IMPOSITION AND COLLECTION

NRS 363B.110. Imposition, amount and payment of tax; filing of return. [Effective through June 30, 2015.]

NRS 363B.110. Imposition, amount and payment of tax; filing of return. [Effective July 1, 2015.]

NRS 363B.115. Deduction of certain amounts paid for health insurance or health benefit plan for employees.

NRS 363B.120. Partial abatement of tax during initial period of operation of employer.

NRS 363B.130. Extension of time for payment; payment of interest during period of extension.

OVERPAYMENTS AND REFUNDS

NRS 363B.140. Certification of excess amount collected; credit and refund.

NRS 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.

NRS 363B.160. Interest on overpayments; disallowance of interest.

NRS 363B.170. Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 363B.180. Action for refund: Period for commencement; venue; waiver.

NRS 363B.190. Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 363B.200. Allowance of interest in judgment for amount illegally collected.

NRS 363B.210. Standing to recover.

NRS 363B.220. Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 363B.230. Cancellation of illegal determination.

MISCELLANEOUS PROVISIONS

NRS 363B.240. Prohibited acts; penalty.

NRS 363B.250. Remedies of State are cumulative.