Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER363B. Business Tax |
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. |