DEFINITIONS

NRS 360.001. “Department” and “Executive Director” defined.

NRS 360.005. “Retailer” defined.

ADMINISTRATION

NRS 360.010. Nevada Tax Commission: Creation; composition; Chair.

NRS 360.020. Qualifications of commissioners.

NRS 360.030. Limitations on appointment of commissioners; terms; removal from office.

NRS 360.050. Compensation of commissioners.

NRS 360.070. Location of office of Nevada Tax Commission.

NRS 360.080. Quorum; voting by commissioners.

NRS 360.090. Adoption of regulations by Nevada Tax Commission governing business of Commission and Department.

NRS 360.092. Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money.

NRS 360.093. Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties.

NRS 360.095. Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.

NRS 360.100. Annual report by Department; statements to be furnished to Governor.

NRS 360.105. Submission of proposed budget and legislation of Department to Nevada Tax Commission.

NRS 360.120. Department of Taxation: Creation; head of Department; Executive Director.

NRS 360.130. Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.

NRS 360.133. Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.

NRS 360.137. Duty of Executive Director to submit tax expenditure report; contents; requests for information.

NRS 360.140. Organization of Department; hiring and assignment of employees.

NRS 360.145. Employees of Department: Evaluation on basis of assessments or collections prohibited.

NRS 360.200. General powers of Department.

NRS 360.205. Power of Department to deny license or permit to applicant who is liable to Department.

NRS 360.210. Power of Department to appraise and assess property.

NRS 360.215. Powers and duties of Department regarding county assessors, assessment procedures and equalization.

NRS 360.220. Duty of Department to require local governments to submit fiscal information.

NRS 360.225. Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development. [Effective through June 30, 2023.]

NRS 360.225. Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development. [Effective July 1, 2023.]

NRS 360.230. Duty of Department to investigate property escaping taxation and require placement on tax roll.

NRS 360.232. Audits by Department: Notification of taxpayer and extension of date for completion.

NRS 360.233. Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.

NRS 360.235. Refund or credit to taxpayer after audit.

NRS 360.236. Overpayments: Credit against other amounts due required before any refund.

NRS 360.238. Department may charge fee for returned checks.

NRS 360.240. Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.

NRS 360.245. Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decisions on appeal.

NRS 360.247. Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection of confidentiality and liability for disclosure of information.

NRS 360.250. Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections.

NRS 360.255. Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities.

NRS 360.260. Power of Nevada Tax Commission to institute and instigate action and prosecution.

NRS 360.262. Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.

NRS 360.263. Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.

NRS 360.264. Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.

NRS 360.265. Power of Nevada Tax Commission regarding uncollectible debts.

NRS 360.270. Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.

NRS 360.271. Deposit of money received by Department in lieu of surety bond.

NRS 360.278. Authority to engage service of armored car.

NRS 360.279. Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.

NRS 360.280. Duties of county assessor and board of county commissioners.

NRS 360.283. Annual determination of population of towns, townships, cities and counties; employment of demographer.

NRS 360.285. Certification of population by Governor.

NRS 360.287. Apportionment of tax receipts to cities.

NRS 360.289. Annual reports of projected population of counties.

RIGHTS AND RESPONSIBILITIES OF TAXPAYERS

NRS 360.2905. Citation of NRS 360.291.

NRS 360.291. Taxpayers’ Bill of Rights.

NRS 360.2915. Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.

NRS 360.292. Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.

NRS 360.2925. Provision of instructions and information to taxpayer liable for first time for taxes on business.

NRS 360.293. Provision of response to request submitted by taxpayer.

NRS 360.2935. Refund to taxpayer of overpayment together with payment of interest.

NRS 360.2937. Amount of interest required on overpayment of certain taxes, fees and assessments.

NRS 360.294. Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.

PAYMENT OF TAXES AND FEES

NRS 360.295. Extension of time for payment: Interest on amount due.

NRS 360.297. Joint and several liability of responsible persons.

NRS 360.299. Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.

DETERMINATION OF DEFICIENT PAYMENT

NRS 360.300. Computation of tax, contribution or premium by Department; penalty for failure to file return.

NRS 360.320. Offsetting of certain overpayments; calculation of penalties and interest.

NRS 360.330. Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

NRS 360.340. Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

NRS 360.350. Notice of determination required; method and effect of service.

NRS 360.355. Time for provision of notice of determination.

NRS 360.357. Tolling of period for issuance of notice of determination when taxpayer files claim for refund.

NRS 360.360. Redetermination: Petition; time for filing.

NRS 360.365. Redetermination: Contents of petition and accompanying materials.

NRS 360.370. Redetermination: Oral hearing; notice; continuances.

NRS 360.380. Redetermination: Change in determined amount; limitations.

NRS 360.390. Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.

NRS 360.395. Redetermination: Prerequisites to judicial review of final order; credit or refund.

NRS 360.400. Time for payment of determined amount; penalty for delinquency in payment.

DETERMINATION OF JEOPARDIZED TAXES

NRS 360.412. Duty of Department to make determination; service of notice.

NRS 360.414. When payment due; finality of determination; penalty for delinquent payment.

NRS 360.416. Petition for redetermination; deposit of security.

PENALTIES

NRS 360.417. Penalty for failure to pay tax or fee.

NRS 360.419. Waiver or reduction of interest or penalty.

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

NRS 360.4193. Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

NRS 360.4195. Action for use tax: Manner of service of process.

Summary Judgment for Amount Due

NRS 360.420. Application for entry of judgment: Authority of Department; certificate of delinquency.

NRS 360.425. Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.

NRS 360.440. Execution: Issuance; sale.

NRS 360.450. Recordation of abstract or copy of judgment; effect and duration of resulting lien.

NRS 360.460. Extension of lien.

NRS 360.470. Remedies of State are supplemental; additional requirements unimpaired.

Liens

NRS 360.473. Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

NRS 360.475. Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.

Priority of Taxes and Related Liens

NRS 360.480. Cases of priority; subordination to prior recorded liens and certain other debts.

Warrant for Collection

NRS 360.483. Issuance; effect; levy and sale.

NRS 360.485. 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 360.490. Penalty for operation of business without permit or license; issuance of order to lock and seal business.

NRS 360.500. Delivery of order to lock and seal business to sheriff for enforcement.

NRS 360.510. Notice of delinquency and demand to transmit certain assets: Issuance and effect.

NRS 360.520. Limitation on withholding or transmitting assets.

NRS 360.525. Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

NRS 360.530. Seizure of property by Department for payment of sales or use tax or other excise tax due.

NRS 360.535. Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.

NRS 360.540. Service and contents of notice of sale of property seized to pay taxes.

NRS 360.550. Sale of property for delinquent taxes.

NRS 360.560. Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.

DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS

NRS 360.600. Definitions.

NRS 360.605. “Account” defined.

NRS 360.610. “County” defined.

NRS 360.620. “Enterprise district” defined.

NRS 360.640. “Local government” defined.

NRS 360.650. “Special district” defined.

NRS 360.660. Local Government Tax Distribution Account: Creation; administration by Executive Director.

NRS 360.670. Eligibility for allocation from Account.

NRS 360.680. Annual allocations from Account. [Effective through June 30, 2014.]

NRS 360.680. Annual allocations from Account. [Effective July 1, 2014.]

NRS 360.690. Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 360.690. Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 360.695. Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 360.695. Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 360.698. Pledge of percentage of revenue to payment of bonds.

NRS 360.700. Guaranteed allocation from Account for tax proceeds pledged to secure obligations.

NRS 360.710. Determination of whether governmental entity is enterprise district.

NRS 360.720. Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.

NRS 360.730. Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.

NRS 360.740. Request of newly created local government or special district for allocation from Account.

ABATEMENT OF TAXES ON BUSINESS

NRS 360.750. Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2032.]

NRS 360.750. Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective July 1, 2032.]

NRS 360.752. Partial abatement of property taxes imposed on new or expanded business making capital investment in certain institutions of higher education: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2023.]

NRS 360.755. Partial abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certain information from disclosure. [Effective through June 30, 2023.]

NRS 360.755. Partial abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certain information from disclosure. [Effective July 1, 2023.]

NRS 360.757. Notice and meeting required for Office of Economic Development to take action on any application for abatement.

TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS

NRS 360.758. Definitions. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7581. “Above-the-line personnel” defined. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7582. “Below-the-line personnel” defined. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7583. “Nevada business” defined. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7584. “Nevada resident” defined. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7585. “Producer” defined. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7586. “Qualified production” defined. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.759. Eligibility; application; taxes to which credit may be applied; powers and duties of Office of Economic Development, Nevada Tax Commission, Nevada Gaming Commission and producer of qualified production; regulations. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7591. Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7592. Calculation of amount of credit: Base amount; additional amounts for employing residents as below-the-line personnel and filming in certain counties; Office of Economic Development authorized to reduce or withhold credits under certain circumstances. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7593. Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7594. Limitation on amount and duration of credits. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7595. Procedure for submitting and hearing application; duty of producer to submit certain information and complete production within certain period; priority of certain applications. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7596. Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7597. Repayment of amount of credit required under certain circumstances. [Effective January 1, 2014, through June 30, 2023.]

NRS 360.7598. Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau. [Effective January 1, 2014, through June 30, 2023.]

STATE BUSINESS LICENSES

NRS 360.760. Definitions.

NRS 360.767. “Exhibition” defined.

NRS 360.773. “State business license” defined.

NRS 360.774. “Unauthorized alien” defined.

NRS 360.780. Participants in exhibition: Exemption from licensing requirement.

NRS 360.787. Payment of licensing fees by operator of facility where exhibition is held; regulations.

NRS 360.790. Deposit of proceeds in State General Fund.

NRS 360.796. Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.

ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCAL GOVERNMENTS

NRS 360.800. Definitions.

NRS 360.805. “Affected local government” defined.

NRS 360.810. “Local government” defined.

NRS 360.815. “Public utility” defined.

NRS 360.820. “Telecommunication service” defined.

NRS 360.825. Acquisition of certain public utilities: Requirements for payments in lieu of taxes and franchise fees; distributions to local governments based on assessed valuation of taxable property.

NRS 360.830. Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.

NRS 360.835. Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.

NRS 360.840. Adoption of regulations by Nevada Tax Commission.

MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS

NRS 360.850. Distribution of money pledged pursuant to NRS 271.650; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money.

NRS 360.855. Distribution of money pledged pursuant to NRS 271A.070; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money.