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.