NRS360.095. Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.

  In the adoption of regulations, policies of enforcement, and policies for auditing of taxpayers, with respect to all taxes and fees for whose administration the Department is responsible, the Nevada Tax Commission shall apply the following principles:

      1.  Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.

      2.  In cases where another authority, such as the United States or a local government, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the State must be as nearly compatible with the collection of the other taxes as is feasible.

      3.  Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer’s liability as predictable as is feasible.

      4.  Exemptions or waivers, where permitted by statute, must be granted:

      (a) Equitably among eligible taxpayers; and

      (b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax affected.

      5.  Audits and other procedures for enforcement must be applied as uniformly as is feasible, not only as among persons subject to a particular tax but also as among different taxes, but must consider a weighting of indicators of noncompliance.

      6.  Collection of taxes due must be pursued in an equitable manner, so that every taxpayer pays the full amount imposed by law.

      (Added to NRS by 1993, 1232; A 2003, 20th Special Session, 18)