Nev. Rev. Stat. § 366.350 — NV Code / Title 32 / Chapter 366 / Section 366.350
Suspension, revocation or cancellation of license
Status: in_force

1. The Department may suspend, revoke or cancel the license of any special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel user for refusing or neglecting to comply with the provisions of this chapter.

2. If a special fuel dealer or special fuel supplier becomes delinquent in the payment of excise taxes as prescribed by this chapter to the extent that his or her liability exceeds the total amount of bond or bonds furnished by the special fuel dealer or special fuel supplier, the Department shall suspend his or her license immediately.

3. Before revoking or cancelling a license issued pursuant to this chapter, the Department shall send a notice by registered or certified mail to the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter at his or her last known address. The notice must order the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter to show cause why his or her license should not be revoked by appearing before the Department at Carson City, Nevada, or such other place in this State as may be designated by the Department, at a time not less than 10 days after the mailing of the notice. The Department shall allow the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter an opportunity to be heard. The Department may revoke or cancel his or her license after reviewing all information received.

4. The Department shall cancel any license issued pursuant to this chapter upon the surrender of the license by the holder.

5. If a surety has lodged with the Department a written request to be released and discharged of liability, the Department shall notify the special fuel supplier or special fuel dealer who furnished the bond, and unless he or she files a new bond as required by the Department or makes a deposit in lieu thereof as provided in NRS 366.235 , the Department shall cancel his or her license.
Nev. Rev. Stat. § 362.160 — NV Code / Title 32 / Chapter 362 / Section 362.160
When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest
Status: in_force

1. Except as otherwise provided in NRS 360.232 and 360.320 , if the amount of any tax required by NRS 362.100 to 362.240 , inclusive, is not paid within 10 days after it is due, it is delinquent and must be collected as other delinquent taxes are collected by law, together with a penalty of 10 percent of the amount of the tax which is owed, as determined by the Department, in addition to the tax, plus interest at the rate of 1 percent per month, or fraction of a month, from the date the tax was due until the date of payment.

2. Any person extracting any mineral or receiving a royalty may appeal from the imposition of the penalty and interest to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245 .
Nev. Rev. Stat. § 369.300 — NV Code / Title 32 / Chapter 369 / Section 369.300
Schedule of fees for licenses
Status: in_force

The following is a schedule of fees to be charged for licenses:

Importer's wine, beer and liquor license

Importer's beer license

Wholesale wine, beer and liquor license

Wholesale beer dealer's license

Wine-maker's license

License for an instructional wine-making facility

Brew pub's license

Brewer's license

Craft distiller's license

Estate distiller's license
Nev. Rev. Stat. § 360.7598 — NV Code / Title 32 / Chapter 360 / Section 360.7598
Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau
Status: in_force

The Office of Economic Development shall, on or before October 1 of each year, prepare and submit to the Governor and to the Director of the Legislative Counsel Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year:

1. The number of applications submitted for transferable tax credits pursuant to NRS 360.759 ;

2. The number of qualified productions for which transferable tax credits were approved;

3. The amount of transferable tax credits approved;

4. The amount of transferable tax credits used;

5. The amount of transferable tax credits transferred;

6. The amount of transferable tax credits taken against each allowable fee or tax, including the actual amount used and outstanding, in total and for each qualified production;

7. The total amount of the qualified direct production expenditures incurred by each qualified production and the portion of those expenditures that were incurred in Nevada;

8. The number of persons in Nevada employed by each qualified production and the amount of wages paid to those persons; and

9. The period during which each qualified production was in Nevada and employed persons in Nevada.
Nev. Rev. Stat. § 364.020 — NV Code / Title 32 / Chapter 364 / Section 364.020
Deposit of fees in county general fund by sheriff
Status: in_force

Except as otherwise provided in NRS 364.100 , the sheriff, as ex officio license collector, shall deposit the gross amount on each business license sold in the county general fund.
Nev. Rev. Stat. § 370.008 — NV Code / Title 32 / Chapter 370 / Section 370.008
“Alternative nicotine product” defined
Status: in_force

“ Alternative nicotine product ” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means. The term does not include:

1. A vapor product;

2. A product made or derived from tobacco; or

3. Any product regulated by the United States Food and Drug Administration under subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.
Nev. Rev. Stat. § 374.100 — NV Code / Title 32 / Chapter 374 / Section 374.100
“Taxpayer” defined
Status: in_force

“Taxpayer” means any person liable for tax under this chapter.
Nev. Rev. Stat. § 361.5625 — NV Code / Title 32 / Chapter 361 / Section 361.5625
Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property
Status: in_force

A person who owns at least 25 mobile or manufactured homes that are leased within a county for commercial purposes and have not been converted to real property pursuant to NRS 361.244 shall file:

1. A written statement required by NRS 361.265 that includes an inventory of such homes; and

2. With the county assessor of the county in which the homes are situated a report of any new or used mobile or manufactured homes brought into the county as required by NRS 361.562 .
Nev. Rev. Stat. § 375.130 — NV Code / Title 32 / Chapter 375 / Section 375.130
Power of county recorder to audit records and issue subpoenas
Status: in_force

1. The county recorder may audit all records relating to the collection and calculation of any tax imposed by this chapter. If the county recorder deems it necessary to conduct an audit, the audit must be completed within 3 years after the date of the original recording of the document that evidences the transfer of property for which the tax was imposed.

2. The county recorder may issue subpoenas to require the production of documents necessary to determine the amount of the tax due pursuant to this chapter or to determine whether a person qualifies for an exemption from taxes pursuant to this chapter. The county recorder may have the subpoenas served, and upon application of the district attorney, to any court of competent jurisdiction, enforced in the manner provided by law for the service and enforcement of subpoenas in a civil action.
Nev. Rev. Stat. § 372.360 — NV Code / Title 32 / Chapter 372 / Section 372.360
Return: Filing requirements; combination with certain other returns; signatures
Status: in_force

Except as otherwise required by the Department pursuant to NRS 360B.200 :

1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form and manner as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 374 of NRS .

2. For purposes of: (a) The sales tax, a return must be filed by each seller. (b) The use tax, a return must be filed by each retailer maintaining a place of business in the State and by each person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due.

3. Unless filed electronically, returns must be signed by the person required to file the return or by his or her authorized agent but need not be verified by oath.
Nev. Rev. Stat. § 361.585 — NV Code / Title 32 / Chapter 361 / Section 361.585
Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property
Status: in_force

1. When the time allowed by law for the redemption of a property described in a certificate has expired and no redemption has been made, the tax receiver who issued the certificate, or his or her successor in office, shall execute and deliver to the county treasurer a deed of the property in trust for the use and benefit of the State and county and any officers having fees due them.

2. The county treasurer and his or her successors in office, upon obtaining a deed of any property in trust under the provisions of this chapter, shall hold that property in trust until it is sold or otherwise disposed of pursuant to the provisions of this chapter.

3. Notwithstanding the provisions of NRS 361.595 or 361.603 , at any time during the 90-day period specified in NRS 361.603 , or not later than 5 p.m. on the third business day before the day of the sale by a county treasurer, as specified in the notice required by NRS 361.595 , of any property held in trust by him or her by virtue of any deed made pursuant to the provisions of this chapter, any person specified in subsection 4 is entitled to have the property reconveyed upon the receipt by the county treasurer of payment by or on behalf of that person of an amount equal to the taxes accrued, together with any costs, penalties and interest legally chargeable against the property. A reconveyance may not be made after expiration of the 90-day period specified in NRS 361.603 .

4. Property may be reconveyed pursuant to subsection 3 to one or more of the persons specified in the following categories, or to one or more persons within a particular category, as their interests may appear of record: (a) The owner. (b) The beneficiary under a note and deed of trust. (c) The mortgagee under a mortgage. (d) The creditor under a judgment. (e) The person to whom the property was assessed. (f) The person holding a contract to purchase the property before its conveyance to the county treasurer. (g) The Director of the Department of Health and Human Services if the owner has received or is receiving any benefits from Medicaid. (h) The successor in interest of any person specified in this subsection. (i) A municipality that holds a lien against the property.

5. The provisions of this section apply to land held in trust by a county treasurer on or after April 17, 1971.
Nev. Rev. Stat. § 360.490 — NV Code / Title 32 / Chapter 360 / Section 360.490
Penalty for operation of business without permit or license; issuance of order to lock and seal business
Status: in_force

1. Any person who engages in business in this state without having the appropriate permit or license for the business as required by this title or chapter 585 of NRS or who continues to engage in the business after such a permit or license has been suspended, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.

2. If, after notice to the person, he or she continues to engage in the business without a permit or license, or after it has been suspended or revoked, the Department may order any place of business of the person to be locked and sealed. If notice under this subsection is served by mail, it must be addressed to the person at his or her address as it appears in the records of the Department.
Nev. Rev. Stat. § 377D.130 — NV Code / Title 32 / Chapter 377D / Section 377D.130
Permissible uses of money received from tax and penalties and interest; annual report to Director of Legislative Counsel Bureau
Status: in_force

1. The money received from any tax imposed pursuant to NRS 377D.100 and any applicable penalty or interest must be retained by the county, or remitted to a city or school district in the county, and must only be used to pay the cost of: (a) One or more programs of early childhood education operated by the county school district or any public school in the county school district; (b) One or more programs of adult education operated by the county school district or any public school in the county school district; (c) One or more programs to reduce truancy; (d) One or more programs to reduce homelessness; (e) The development or redevelopment of affordable housing or ensuring the availability or affordability of housing, including, without limitation, any infrastructure or services to support the development or redevelopment of affordable housing; (f) Incentives for the recruitment or retention of licensed teachers for high-vacancy schools in the county school district; and (g) One or more joint labor-management programs of workforce training in the hospitality industry.

2. If a public school ceases to be a high-vacancy school, the county school district in which the public school is located: (a) May continue to use the money received by the county school district from any tax imposed pursuant to NRS 377D.100 to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for the remainder of the school year in which the public school ceased to be a high-vacancy school; and (b) Shall not use the money received by the county school district from any tax imposed pursuant to NRS 377D.100 to pay incentives to licensed teachers at the public school pursuant to paragraph (f) of subsection 1 for any subsequent school year unless the public school newly qualifies as a high-vacancy school.

3. A county that receives money from a tax imposed pursuant to NRS 377D.100 , and any city or school district to which the money is remitted, must account separately for all such money. On or before November 1 of each year, each such county, city or school district shall prepare a report detailing how all money received from a tax imposed pursuant to NRS 377D.100 was spent during the immediately preceding fiscal year and submit the report to the Director of the Legislative Counsel Bureau for transmission to the next session of the Legislature, if the report is submitted in an even-numbered year, or to the Legislative Commission, if the report is submitted in an odd-numbered year.

4. As used in this section, “ high-vacancy school ” means a public school, other than a charter school, in which 10 percent or more of the classroom teacher positions at the public school are: (a) Vacant for 20 consecutive days or more; or (b) Filled by a substitute teacher for 20 consecutive days or more in the same classroom or assignment.
Nev. Rev. Stat. § 370.545 — NV Code / Title 32 / Chapter 370 / Section 370.545
“Licensee” defined
Status: in_force

“ Licensee ” means the holder of a license.
Nev. Rev. Stat. § 365.346 — NV Code / Title 32 / Chapter 365 / Section 365.346
Liability of retailer of aviation fuel when taxes not paid; verification by retailer of identification number
Status: in_force

1. A retailer of aviation fuel who receives or sells aviation fuel for which the taxes imposed pursuant to this chapter have not been paid is liable for the taxes and any applicable penalty or interest if the retailer knew or should have known that the applicable taxes on the fuel had not been paid.

2. For the purposes of subsection 1, a retailer who verifies the identification number printed on the delivery ticket of the dealer shall be deemed to have acted without knowledge of the fact of nonpayment.
Nev. Rev. Stat. § 370.705 — NV Code / Title 32 / Chapter 370 / Section 370.705
Controlling provisions; invalidity and severability
Status: in_force

1. If a court of competent jurisdiction finds that the provisions of NRS 370.600 to 370.705 , inclusive, conflict and cannot be harmonized with the provisions of chapter 370A of NRS , then the provisions of chapter 370A of NRS shall be deemed to control.

2. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of NRS 370.600 to 370.705 , inclusive, causes chapter 370A of NRS to no longer constitute a qualifying or model statute, as those terms are defined in the Master Settlement Agreement, then that portion of NRS 370.600 to 370.705 , inclusive, shall be deemed to be invalid.

3. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter is for any reason held to be invalid, unlawful or unconstitutional, that decision shall be deemed not to affect the validity of the remaining portions of this chapter or any part thereof.
Nev. Rev. Stat. § 369.180 — NV Code / Title 32 / Chapter 369 / Section 369.180
Required licenses; scope of licenses for brew pubs, instructional wine-making facilities, craft distilleries and estate distilleries
Status: in_force

1. In addition to the limitations imposed by NRS 597.210 and 597.220 , a person shall not: (a) Import liquors into this State unless the person first secures an importer's license or permit from this State. (b) Engage in business as a wholesale dealer of wines and liquors in this State unless the person first secures a wholesale wine and liquor dealer's license from this State. (c) Engage in business as a wholesale dealer of beer in this State unless the person first secures a wholesale beer dealer's license from this State. (d) Operate a winery in this State or export wine from this State unless the person first secures a wine-maker's license from this State. (e) Operate an instructional wine-making facility in this State unless the person first secures a license for the instructional wine-making facility from this State. (f) Operate a brewery in this State unless the person first secures a brewer's license from this State. (g) Operate a brew pub in this State unless the person first secures a brew pub's license from this State. (h) Operate a craft distillery in this State unless the person first secures a craft distiller's license from this State. (i) Operate an estate distillery in this State unless the person first secures an estate distiller's license from this State.

2. A person who holds a license for a brew pub: (a) May engage in any activity authorized by NRS 597.230 . (b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity.

3. A person who holds a license for an instructional wine-making facility: (a) May engage in any activity authorized by NRS 597.245 . (b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity.

4. A person who holds a license for a craft distillery: (a) May engage in any activity authorized by NRS 597.235 . (b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity.

5. A person who holds a license for an estate distillery: (a) May engage in any activity authorized by NRS 597.237 . (b) May not engage in any other activity for which a license is required pursuant to this chapter unless the person holds the appropriate license for that activity.

6. As used in this section, “estate distillery” has the meaning ascribed to it in NRS 597.200 .
Nev. Rev. Stat. § 368A.220 — NV Code / Title 32 / Chapter 368A / Section 368A.220
Filing of reports and payment of tax; deposit of amounts received in State General Fund; deposit of certain amount for credit to Nevada Arts Council
Status: in_force

1. Except as otherwise provided in this section: (a) Each taxpayer who is a licensed gaming establishment shall file with the Board, on or before the 15th day of each month, a report showing the amount of all taxable receipts for the preceding month or the month in which the taxable events occurred. The report must be in a form prescribed by the Board. (b) All other taxpayers shall file with the Department, on or before the last day of each month, a report showing the amount of all taxable receipts for the preceding month. The report must be in a form prescribed by the Department.

2. The Board or the Department, if it deems it necessary to ensure payment to or facilitate the collection by the State of the tax imposed by NRS 368A.200 , may require reports to be filed not later than 10 days after the end of each calendar quarter.

3. Each report required to be filed by this section must be accompanied by the amount of the tax that is due for the period covered by the report.

4. Except as otherwise provided in this subsection, the Board and the Department shall deposit all taxes, interest and penalties they receive pursuant to this chapter in the State Treasury for credit to the State General Fund. On or before October 1 of each year, the Department shall deposit $150,000 from the taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the Nevada Arts Council created by NRS 233C.025 . The amount deposited in the State Treasury for credit to the Nevada Arts Council pursuant to this subsection is hereby authorized for expenditure by the Nevada Arts Council as a continuing appropriation.
Nev. Rev. Stat. § 369.200 — NV Code / Title 32 / Chapter 369 / Section 369.200
Approval or disapproval of application by board of county commissioners or governing body of city; issuance of license; new hearing
Status: in_force

1. The board of county commissioners or the governing body of a city, as applicable, shall approve or disapprove applications. If an application is disapproved by the board of county commissioners or the governing body of a city, the board or the governing body, as applicable, forthwith shall return the license fee accompanying the application to the applicant. If the board of county commissioners or the governing body of a city approves an application, the board or the governing body, as applicable, shall forward it to the Department, together with the board's or the governing body's written approval thereof and the license fee accompanying the application.

2. Upon receipt thereof the Department shall review the application and approval, and, if no further objections are presented or known, shall issue the appropriate license to the applicant.

3. In its discretion, the Department may grant an applicant whose application has been disapproved a new hearing before the Department if it shall be made to appear to the Department that the decision of the board of county commissioners or the governing body of a city, as applicable, was arbitrary, unreasonable or unjust.
Nev. Rev. Stat. § 360.080 — NV Code / Title 32 / Chapter 360 / Section 360.080
Quorum; voting by commissioners
Status: in_force

1. Five members shall constitute a quorum for the transaction of business.

2. The Chair and each of the commissioners have a vote upon all matters which come before the Nevada Tax Commission.
Nev. Rev. Stat. § 372.749 — NV Code / Title 32 / Chapter 372 / Section 372.749
“Marketplace seller” defined
Status: in_force

“ Marketplace seller ” means:

1. A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace; or

2. A seller who makes retail sales resulting from a referral by a referrer, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such referrer.
Nev. Rev. Stat. § 360.416 — NV Code / Title 32 / Chapter 360 / Section 360.416
Petition for redetermination; deposit of security
Status: in_force

A person against whom a determination is made pursuant to NRS 360.412 may petition for redetermination. The petition is subject to the requirements of NRS 360.360 to 360.400 , inclusive, except that the petition must be made within 10 days after service of the notice of determination. A person who petitions for a redetermination shall deposit with the Department within the 10-day period such security as the Department deems necessary.
Nev. Rev. Stat. § 360.280 — NV Code / Title 32 / Chapter 360 / Section 360.280
Duties of county assessor and board of county commissioners
Status: in_force

1. All county assessors shall: (a) Adopt and put in practice the manuals and regulations established and prescribed by the Nevada Tax Commission governing the assessment of property. (b) Keep assessment rolls or tax lists in the form and manner prescribed by the Department. (c) Use and require property owners to use property statement forms approved by the Department for reporting personal property. (d) Maintain a complete set of maps to accurately describe and illustrate all parcels of land as provided in chapter 361 of NRS .

2. Boards of county commissioners shall supply books, blanks and statements in the prescribed form for the use of county assessors.
Nev. Rev. Stat. § 375.120 — NV Code / Title 32 / Chapter 375 / Section 375.120
Policy of uniform enforcement of procedures and equitable collection of tax
Status: in_force

The county recorder shall:

1. Conduct and apply audits and other procedures for enforcement as uniformly as is feasible.

2. Collect any tax that is due pursuant to the provisions of this chapter in an equitable manner so that every taxpayer pays the full amount imposed by law.
Nev. Rev. Stat. § 369.4865 — NV Code / Title 32 / Chapter 369 / Section 369.4865
Transfers of liquor between retail liquor stores holding nonrestricted gaming licenses
Status: in_force

1. Except as otherwise provided in subsection 2, a retail liquor store that holds a nonrestricted license may transfer an original package of liquor to another retail liquor store that holds a nonrestricted license, and that other retail liquor store may receive the original package of liquor pursuant to the transfer, if: (a) Each retail liquor store: (1) Holds its nonrestricted license for the purposes set forth in subsection 2 of NRS 463.0177 ; and (2) Is in the marketing area of the wholesale dealer from which the original package of liquor was obtained by the initial retail liquor store; (b) The initial retail liquor store: (1) Obtained the original package of liquor in compliance with the provisions of this chapter; (2) Is an affiliate of the retail liquor store that receives the transfer; and (3) Does not charge the retail liquor store that receives the transfer for the original package of liquor; (c) Immediately before the transfer, the original package of liquor is located at the initial retail liquor store; and (d) Pursuant to the transfer, the original package of liquor is transported from the initial retail liquor store to the other retail liquor store.

2. A retail liquor store that holds a nonrestricted license may transfer an original package of beer to another retail liquor store that holds a nonrestricted license, and that other retail liquor store may receive the original package of beer pursuant to the transfer, if the wholesale dealer of the beer authorizes, in writing, the nonrestricted licensee to make such a transfer.

3. A transfer authorized by this section shall not be deemed a sale.

4. A retail liquor store that transfers or receives an original package of liquor as authorized by this section: (a) Shall not be deemed to be engaged in business as a wholesale dealer based upon the transfer authorized by this section. (b) Notwithstanding the provisions of subsection 4 of NRS 369.450 , may transport the original package of liquor from the initial retail liquor store to the other retail liquor store without a special permit for such transportation.

5. As used in this section: (a) “ Affiliate ” has the meaning ascribed to it in NRS 463.0133 . (b) “ Marketing area ” has the meaning ascribed to it in NRS 597.136 . (c) “ Nonrestricted license ” has the meaning ascribed to it in NRS 463.0177 .
Nev. Rev. Stat. § 371.130 — NV Code / Title 32 / Chapter 371 / Section 371.130
Delinquency
Status: in_force

Whenever any vehicle is operated upon any highway of this State without the governmental services tax having first been paid as required in this chapter, the tax is delinquent.
Nev. Rev. Stat. § 360.291 — NV Code / Title 32 / Chapter 360 / Section 360.291
Taxpayers' Bill of Rights
Status: in_force

1. The Legislature hereby declares that each taxpayer has the right: (a) To be treated by officers and employees of the Department with courtesy, fairness, uniformity, consistency and common sense. (b) To a prompt response from the Department to each communication from the taxpayer. (c) To provide the minimum documentation and other information as may reasonably be required by the Department to carry out its duties. (d) To written explanations of common errors, oversights and violations that taxpayers experience and instructions on how to avoid such problems. (e) To be notified, in writing, by the Department whenever its officer, employee or agent determines that the taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law. (f) To written instructions indicating how the taxpayer may petition for: (1) An adjustment of an assessment; (2) A refund or credit for overpayment of taxes, interest or penalties; or (3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of this title that are administered by the Department. (g) Except as otherwise provided in NRS 360.236 and 361.485 , to recover an overpayment of taxes promptly upon the final determination of such an overpayment. (h) To obtain specific advice from the Department concerning taxes imposed by the State. (i) In any meeting with the Department, including an audit, conference, interview or hearing: (1) To an explanation by an officer, agent or employee of the Department that describes the procedures to be followed and the taxpayer's rights thereunder; (2) To be represented by himself or herself or anyone who is otherwise authorized by law to represent the taxpayer before the Department; (3) To make an audio recording using the taxpayer's own equipment and at the taxpayer's own expense; and (4) To receive a copy of any document or audio recording made by or in the possession of the Department relating to the determination or collection of any tax for which the taxpayer is assessed, upon payment of the actual cost to the Department of making the copy. (j) To a full explanation of the Department's authority to assess a tax or to collect delinquent taxes, including the procedures and notices for review and appeal that are required for the protection of the taxpayer. An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the Department. (k) To the immediate release of any lien which the Department has placed on real or personal property for the nonpayment of any tax when: (1) The tax is paid; (2) The period of limitation for collecting the tax expires; (3) The lien is the result of an error by the Department; (4) The Department determines that the taxes, interest and penalties are secured sufficiently by a lien on other property; (5) The release or subordination of the lien will not jeopardize the collection of the taxes, interest and penalties; (6) The release of the lien will facilitate the collection of the taxes, interest and penalties; or (7) The Department determines that the lien is creating an economic hardship. (l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of this title by the Department in accordance with applicable statutes and regulations. (m) To be free from investigation and surveillance by an officer, agent or employee of the Department for any purpose that is not directly related to the administration of the taxes administered by the Department. (n) To be free from harassment and intimidation by an officer, agent or employee of the Department for any reason. (o) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.

2. The provisions of this title and title 57 of NRS and NRS 244A.820 , 244A.870 , 482.313 , 482.315 , 482C.230 and 482C.240 governing the administration and collection of taxes by the Department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.

3. The provisions of this section apply to any tax administered, regulated and collected by the Department pursuant to the provisions of this title and title 57 of NRS and NRS 244A.820 , 244A.870 , 482.313 , 482.315 , 482C.230 and 482C.240 and any regulations adopted by the Department relating thereto.
Nev. Rev. Stat. § 360.910 — NV Code / Title 32 / Chapter 360 / Section 360.910
“Employer excise taxes” defined
Status: in_force

<Section expires by limitation effective June 30, 2036.>

“ Employer excise taxes ” means the taxes imposed on the wages paid by an employer pursuant to chapter 363A or 363B of NRS .
Nev. Rev. Stat. § 361.7312 — NV Code / Title 32 / Chapter 361 / Section 361.7312
Assignment of tax lien by county treasurer
Status: in_force

1. Except as otherwise provided in subsection 2, a county treasurer shall assign a tax lien against a parcel of real property upon which the taxes are delinquent if the assignee: (a) Presents the county treasurer with: (1) Written authorization for the assignment, duly executed by the owner of the property in accordance with NRS 361.7311 ; and (2) Evidence that the assignee has posted and maintains the bond required by NRS 361.7314 in the penal sum required by that section, or an affidavit showing that the assignee is exempt from the requirement pursuant to subsection 4 of that section; and (b) Tenders to the county treasurer the full amount of the delinquent taxes assessed against the property and any applicable penalties, interest, fees and costs. Payment must be made in cash or by certified check, money order or wire transfer.

2. A county treasurer may not assign a tax lien to a government, governmental agency or political subdivision of a government.

3. An assignment of a tax lien pursuant to this section does not affect the priority of the tax lien.
Nev. Rev. Stat. § 365.545 — NV Code / Title 32 / Chapter 365 / Section 365.545
Proceeds of taxes on fuel for jet or turbine-powered aircraft
Status: in_force

1. The proceeds of all taxes on fuel for jet or turbine-powered aircraft imposed pursuant to the provisions of NRS 365.170 or 365.203 must be deposited in the Account for Taxes on Fuel for Jet or Turbine-Powered Aircraft in the State General Fund and must be allocated monthly by the Department to the: (a) Governmental entity which operates the airport at which the tax was collected, if the airport is operated by a governmental entity; (b) Governmental entity which owns the airport at which the tax was collected, if the airport is owned but not operated by a governmental entity; or (c) Airport at which the tax was collected, if the airport is neither owned nor operated by a governmental entity.

2. Except as otherwise provided in subsection 3, the money allocated pursuant to subsection 1: (a) Must be used by the governmental entity or airport receiving it to pay the cost of: (1) Transportation projects related to airports, including access on the ground to airports; (2) The payment of principal and interest on notes, bonds or other obligations incurred to fund projects described in subparagraph (1); (3) Promoting the use of an airport located in a county whose population is less than 700,000, including, without limitation, increasing the number and availability of flights at the airport; (4) Contributing money to the Trust Fund for Aviation created by NRS 494.048 ; or (5) Any combination of those purposes; and (b) May also be pledged for the payment of general or special obligations issued to fund projects described in paragraph (a). Any money pledged pursuant to this paragraph may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020 .

3. Any money allocated pursuant to subsection 1 to a county whose population is 700,000 or more and in which a regional transportation commission has been created pursuant to chapter 277A of NRS , from the proceeds of the tax imposed pursuant to paragraph (a) of subsection 2 of NRS 365.170 on fuel for jet or turbine-powered aircraft sold, distributed or used in that county, excluding the proceeds of any tax imposed pursuant to NRS 365.203 , may, in addition to the uses authorized pursuant to subsection 2, be allocated by the county to that regional transportation commission. The money allocated pursuant to this subsection to a regional transportation commission: (a) Must be used by the regional transportation commission: (1) To pay the cost of transportation projects described in a regional plan for transportation established by that regional transportation commission pursuant to NRS 277A.210 ; (2) For the payment of principal and interest on notes, bonds or other obligations incurred to fund projects described in subparagraph (1); or (3) For any combination of those purposes; and (b) May also be pledged for the payment of general or special obligations issued by the county at the request of the regional transportation commission to fund projects described in paragraph (a). Any money pledged pursuant to this paragraph may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020 .
Nev. Rev. Stat. § 363D.280 — NV Code / Title 32 / Chapter 363D / Section 363D.280
Cancellation of illegal determination
Status: in_force

1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify that fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.

2. If an amount not exceeding $25 has been illegally determined, either by the Department or by the person filing the return, the Department, without certifying that fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
Nev. Rev. Stat. § 361.4722 — NV Code / Title 32 / Chapter 361 / Section 361.4722
Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property
Status: in_force

1. Except as otherwise provided in or required to carry out the provisions of subsection 3 and NRS 361.4725 to 361.4729 , inclusive, the owner of any parcel or other taxable unit of property, including property entered on the central assessment roll, for which an assessed valuation was separately established for the immediately preceding fiscal year is entitled to a partial abatement of the ad valorem taxes levied in a county on that property each fiscal year equal to the amount by which the product of the combined rate of all ad valorem taxes levied in that county on the property for that fiscal year and the amount of the assessed valuation of the property which is taxable in that county for that fiscal year, excluding any increase in the assessed valuation of the property from the immediately preceding fiscal year as a result of any improvement to or change in the actual or authorized use of the property, exceeds the sum obtained by adding: (a) The amount of all the ad valorem taxes: (1) Levied in that county on the property for the immediately preceding fiscal year; or (2) Which would have been levied in that county on the property for the immediately preceding fiscal year if not for any exemptions from taxation that applied to the property for that prior fiscal year but do not apply to the property for the current fiscal year, whichever is greater; and (b) A percentage of the amount determined pursuant to paragraph (a) which is equal to: (1) The greater of: (I) The average percentage of change in the assessed valuation of all the taxable property in the county, as determined by the Department, over the fiscal year in which the levy is made and the 9 immediately preceding fiscal years; (II) Twice the percentage of increase in the Consumer Price Index for all Urban Consumers, U.S. City Average (All Items) for the immediately preceding calendar year; or (III) Zero; or (2) Eight percent, whichever is less.

2. Except as otherwise provided in or required to carry out the provisions of NRS 361.4725 to 361.4729 , inclusive, the owner of any remainder parcel of real property for which no assessed valuation was separately established for the immediately preceding fiscal year, is entitled to a partial abatement of the ad valorem taxes levied in a county on that property for a fiscal year equal to the amount by which the product of the combined rate of all ad valorem taxes levied in that county on the property for that fiscal year and the amount of the assessed valuation of the property which is taxable in that county for that fiscal year, excluding any amount of that assessed valuation attributable to any improvement to or change in the actual or authorized use of the property that would not have been included in the calculation of the assessed valuation of the property for the immediately preceding fiscal year if an assessed valuation had been separately established for that property for that prior fiscal year, exceeds the sum obtained by adding: (a) The amount of all the ad valorem taxes: (1) Which would have been levied in that county on the property for the immediately preceding fiscal year if an assessed valuation had been separately established for that property for that prior fiscal year based upon all the assumptions, costs, values, calculations and other factors and considerations that would have been used for the valuation of that property for that prior fiscal year; or (2) Which would have been levied in that county on the property for the immediately preceding fiscal year if an assessed valuation had been separately established for that property for that prior fiscal year based upon all the assumptions, costs, values, calculations and other factors and considerations that would have been used for the valuation of that property for that prior fiscal year, and if not for any exemptions from taxation that applied to the property for that prior fiscal year but do not apply to the property for the current fiscal year, whichever is greater; and (b) A percentage of the amount determined pursuant to paragraph (a) which is equal to: (1) The greater of: (I) The average percentage of change in the assessed valuation of all the taxable property in the county, as determined by the Department, over the fiscal year in which the levy is made and the 9 immediately preceding fiscal years; (II) Twice the percentage of increase in the Consumer Price Index for all Urban Consumers, U.S. City Average (All Items) for the immediately preceding calendar year; or (III) Zero; or (2) Eight percent, whichever is less.

3. The provisions of subsection 1 do not apply to any property for which the provisions of subsection 1 of NRS 361.4723 or subsection 1 of NRS 361.4724 provide a greater abatement from taxation.

4. Except as otherwise required to carry out the provisions of NRS 361.4732 and any regulations adopted pursuant to NRS 361.4733 , the amount of any reduction in the ad valorem taxes levied in a county for a fiscal year as a result of the application of the provisions of subsections 1 and 2 must be deducted from the amount of ad valorem taxes each taxing entity would otherwise be entitled to receive for that fiscal year in the same proportion as the rate of ad valorem taxes levied in the county on the property by or on behalf of that taxing entity for that fiscal year bears to the combined rate of all ad valorem taxes levied in the county on the property by or on behalf of all taxing entities for that fiscal year.

5. The Nevada Tax Commission shall adopt such regulations as it deems appropriate to ensure that this section is carried out in a uniform and equal manner.

6. For the purposes of this section, “ remainder parcel of real property ” means a parcel of real property which remains after the creation of new parcels of real property for development from one or more existing parcels of real property, if the use of that remaining parcel has not changed from the immediately preceding fiscal year.
Nev. Rev. Stat. § 375.019 — NV Code / Title 32 / Chapter 375 / Section 375.019
Powers and duties of Department
Status: in_force

1. The Department shall, to ensure that the tax imposed by NRS 375.023 is collected fairly and equitably in all counties, coordinate the collection and administration of that tax. For this purpose, the Department may conduct such audits of the records of the various counties as are necessary to carry out the provisions of NRS 375.023 .

2. When requested, the Department shall render assistance to the county recorder of a county whose population is less than 30,000 relating to the imposition and collection of the tax imposed by NRS 375.023 .

3. The Department is not entitled to receive any fee for rendering any assistance pursuant to subsection 2.
Nev. Rev. Stat. § 360.255 — NV Code / Title 32 / Chapter 360 / Section 360.255
Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities
Status: in_force

1. Except as otherwise provided in this section and NRS 239.0115 , 360.250 and 607.217 , the records and files of the Department concerning the administration or collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinary action are confidential and privileged. The Department, an employee of the Department and any other person engaged in the administration or collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinary action or charged with the custody of any such records or files: (a) Shall not disclose any information obtained from those records or files; and (b) May not be required to produce any of the records or files for the inspection of any person or governmental entity or for use in any action or proceeding.

2. The records and files of the Department concerning the administration and collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinary action are not confidential and privileged in the following cases: (a) Testimony by a member or employee of the Department and production of records, files and information on behalf of the Department or a person in any action or proceeding before the Nevada Tax Commission, the State Board of Equalization, the Department, a grand jury or any court in this State if that testimony or the records, files or information, or the facts shown thereby, are directly involved in the action or proceeding. (b) Delivery to a person or his or her authorized representative of a copy of any document filed by the person pursuant to the provisions of any law of this State. (c) Publication of statistics so classified as to prevent the identification of a particular business or document. (d) Exchanges of information with the Internal Revenue Service in accordance with compacts made and provided for in such cases, or disclosure to any federal agency, state or local law enforcement agency, including, without limitation, the Cannabis Compliance Board, or local regulatory agency that requests the information for the use of the agency in a federal, state or local prosecution or criminal, civil or regulatory investigation. (e) Disclosure in confidence to: (1) The Governor or his or her agent in the exercise of the Governor's general supervisory powers; (2) The Budget Division of the Office of Finance for use in the projection of revenue; (3) Any person authorized to audit the accounts of the Department in pursuance of an audit; (4) The Attorney General or other legal representative of the State in connection with an action or proceeding relating to a taxpayer or licensee; or (5) Any agency of this or any other state charged with the administration or enforcement of laws relating to workers' compensation, unemployment compensation, public assistance, taxation, labor or gaming. (f) Exchanges of information pursuant to an agreement between the Nevada Tax Commission and any county fair and recreation board or the governing body of any county, city or town. (g) Upon written request made by a public officer of a local government, disclosure of the name and address of a taxpayer or licensee who must file a return with the Department. The request must set forth the social security number of the taxpayer or licensee about which the request is made and contain a statement signed by the proper authority of the local government certifying that the request is made to allow the proper authority to enforce a law to recover a debt or obligation owed to the local government. Except as otherwise provided in NRS 239.0115 , the information obtained by the local government is confidential and privileged and may not be used or disclosed for any purpose other than the collection of a debt or obligation owed to that local government. The Executive Director may charge a reasonable fee for the cost of providing the requested information. (h) Disclosure of information as to amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties to successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested. (i) Disclosure of relevant information as evidence in an appeal by the taxpayer from a determination of tax due if the Nevada Tax Commission has determined the information is not proprietary or confidential in a hearing conducted pursuant to NRS 360.247 . (j) Disclosure of the identity of a person and the amount of tax assessed and penalties imposed against the person at any time after a determination, decision or order of the Executive Director or other officer of the Department imposing upon the person a penalty for fraud or intent to evade a tax imposed by law becomes final or is affirmed by the Nevada Tax Commission. (k) Disclosure of the identity of a licensee against whom disciplinary action has been taken and the type of disciplinary action imposed against the licensee at any time after a determination, decision or order of the Executive Director or other officer of the Department imposing upon the licensee disciplinary action becomes final or is affirmed by the Nevada Tax Commission. (l) Disclosure of information pursuant to subsection 2 of NRS 370.257 . (m) With respect to an application for a registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS , as that chapter existed on June 30, 2020, or a license to operate a marijuana establishment pursuant to chapter 453D of NRS , as that chapter existed on June 30, 2020, which was submitted on or after May 1, 2017, and on or before June 30, 2020, and regardless of whether the application was ultimately approved, disclosure of the following information: (1) The identity of an applicant, including, without limitation, any owner, officer or board member of an applicant; (2) The contents of any tool used by the Department to evaluate an applicant; (3) The methodology used by the Department to score and rank applicants and any documentation or other evidence showing how that methodology was applied; and (4) The final ranking and scores of an applicant, including, without limitation, the score assigned to each criterion in the application that composes a part of the total score of an applicant. (n) Disclosure of the name of a licensee and the jurisdiction of that licensee pursuant to chapter 453A or 453D of NRS , as those chapters existed on June 30, 2020, and any regulations adopted pursuant thereto.

3. The Executive Director shall periodically, as he or she deems appropriate, but not less often than annually, transmit to the Administrator of the Division of Industrial Relations of the Department of Business and Industry a list of the businesses of which the Executive Director has a record. The list must include the mailing address of the business as reported to the Department.

4. The Executive Director may request from any other governmental agency or officer such information as the Executive Director deems necessary to carry out his or her duties with respect to the administration or collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinary action. If the Executive Director obtains any confidential information pursuant to such a request, he or she shall maintain the confidentiality of that information in the same manner and to the same extent as provided by law for the agency or officer from whom the information was obtained.

5. As used in this section: (a) “ Applicant ” means any person listed on the application for a registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS , as that chapter existed on June 30, 2020, or a license to operate a marijuana establishment pursuant to chapter 453D of NRS , as that chapter existed on June 30, 2020. (b) “ Disciplinary action ” means any suspension or revocation of a license, registration, permit or certificate issued by the Department pursuant to this title or chapter 453A or 453D of NRS , as those chapters existed on June 30, 2020, or any other disciplinary action against the holder of such a license, registration, permit or certificate. (c) “ Licensee ” means a person to whom the Department has issued a license, registration, permit or certificate pursuant to this title or chapter 453A or 453D of NRS , as those chapters existed on June 30, 2020. The term includes, without limitation, any owner, officer or board member of an entity to whom the Department has issued a license. (d) “ Records ” or “ files ” means any records and files related to an investigation or audit or a disciplinary action, financial information, correspondence, advisory opinions, decisions of a hearing officer in an administrative hearing and any other information specifically related to a taxpayer or licensee. (e) “ Taxpayer ” means a person who pays any tax, fee, assessment or other amount required by law to the Department.
Nev. Rev. Stat. § 368A.310 — NV Code / Title 32 / Chapter 368A / Section 368A.310
Allowance of interest in judgment for amount illegally collected
Status: in_force

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Board or the Department.
Nev. Rev. Stat. § 375A.500 — NV Code / Title 32 / Chapter 375A / Section 375A.500
Compensation and expenses of board
Status: in_force

The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator, and if they cannot agree shall be fixed by the probate court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an expense of administration and are payable by the executor or administrator.
Nev. Rev. Stat. § 370.028 — NV Code / Title 32 / Chapter 370 / Section 370.028
“Counterfeit stamp” defined
Status: in_force

“ Counterfeit stamp ” means any stamp that:

1. Falsely depicts a stamp approved by the Department or a tax stamp authorized pursuant to the laws of any other state governing the taxation of cigarettes; or

2. Was not sold by the Department or its agents or pursuant to the laws of any other state governing the taxation of cigarettes.
Nev. Rev. Stat. § 361.157 — NV Code / Title 32 / Chapter 361 / Section 361.157
Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions
Status: in_force

1. When any real estate or portion of real estate which for any reason is exempt from taxation is leased, loaned or otherwise made available to and used by a natural person, association, partnership or corporation in connection with a business conducted for profit or as a residence, or both, the leasehold interest, possessory interest, beneficial interest or beneficial use of the lessee or user of the property is subject to taxation to the extent the: (a) Portion of the property leased or used; and (b) Percentage of time during the fiscal year that the property is leased by the lessee or used by the user, in accordance with NRS 361.2275 , can be segregated and identified. The taxable value of the interest or use must be determined in the manner provided in subsection 3 of NRS 361.227 and in accordance with NRS 361.2275 .

2. Subsection 1 does not apply to: (a) Property located upon a public airport, park, market or fairground, or any property owned by a public airport, unless the property owned by the public airport is not located upon the public airport and the property is leased, loaned or otherwise made available for purposes other than for the purposes of a public airport, including, without limitation, residential, commercial or industrial purposes; (b) Federal property for which payments are made in lieu of taxes in amounts equivalent to taxes which might otherwise be lawfully assessed; (c) Property of any state-supported educational institution, except any part of such property located within a tax increment area created pursuant to NRS 278C.155 ; (d) Property leased or otherwise made available to and used by a natural person, private association, private corporation, municipal corporation, quasi-municipal corporation or a political subdivision under the provisions of the Taylor Grazing Act or by the United States Forest Service or the Bureau of Reclamation of the United States Department of the Interior; (e) Property of any Indian or of any Indian tribe, band or community which is held in trust by the United States or subject to a restriction against alienation by the United States; (f) Vending stand locations and facilities operated by persons who are blind under the auspices of the Bureau of Services to Persons Who Are Blind or Visually Impaired of the Rehabilitation Division of the Department of Employment, Training and Rehabilitation, whether or not the property is owned by the federal, state or a local government; (g) Leases held by a natural person, corporation, association, municipal corporation, quasi-municipal corporation or political subdivision for development of geothermal resources, but only for resources which have not been put into commercial production; (h) The use of exempt property that is leased, loaned or made available to a public officer or employee, incident to or in the course of public employment; (i) A parsonage owned by a recognized religious society or corporation when used exclusively as a parsonage; (j) Property owned by a charitable or religious organization all, or a portion, of which is made available to and is used as a residence by a natural person in connection with carrying out the activities of the organization; (k) Property owned by a governmental entity and used to provide shelter at a reduced rate to elderly persons or persons having low incomes; (l) The occasional rental of meeting rooms or similar facilities for periods of less than 30 consecutive days; (m) The use of exempt property to provide day care for children if the day care is provided by a nonprofit organization; or (n) Any lease, easement, operating agreement, license, permit or right of entry for any exempt state property granted by the Department or the Regional Transportation Commission of Southern Nevada pursuant to section 45 of the Boulder City Bypass Toll Road Demonstration Project Act.

3. Taxes must be assessed to lessees or users of exempt real estate and collected in the same manner as taxes assessed to owners of other real estate, except that taxes due under this section do not become a lien against the property. When due, the taxes constitute a debt due from the lessee or user to the county for which the taxes were assessed and, if unpaid, are recoverable by the county in the proper court of the county.
Nev. Rev. Stat. § 369.019 — NV Code / Title 32 / Chapter 369 / Section 369.019
“Craft distillery” defined
Status: in_force

As used in this chapter, “ craft distillery ” has the meaning ascribed to it in NRS 597.200 .
Nev. Rev. Stat. § 370.327 — NV Code / Title 32 / Chapter 370 / Section 370.327
Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of the Treasury of certain information; confidentiality
Status: in_force

1. Except as otherwise provided in subsection 3, not later than the 10th day of each calendar month, each person who sells, transfers, ships or otherwise delivers cigarettes, roll-your-own tobacco or smokeless tobacco into this State, except a common carrier, shall submit to the Department a report for the immediately preceding calendar month that includes the information required by subsection 2.

2. Each report submitted pursuant to subsection 1 must: (a) Be on the form prescribed by the Attorney General; (b) Include a certification by the person who submits the report that the information provided in the report is complete and accurate; (c) Include the total number of cigarettes or amount of roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered by the person in or into this State; and (d) Include for each sale, transfer, shipment or other delivery of cigarettes, roll-your-own tobacco or smokeless tobacco the following information: (1) The quantity of cigarettes, roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered, identified by manufacturer and brand family; (2) The invoice date and number; (3) The name and address of the person to whom the cigarettes, roll-your-own tobacco or smokeless tobacco were sold, transferred, shipped or otherwise delivered; and (4) The name and address of the person who transferred, shipped or otherwise delivered the cigarettes, roll-your-own tobacco or smokeless tobacco.

3. Any person who, in the 24 calendar months immediately preceding the date on which a report required by subsection 1 must be submitted, sold, transferred, shipped or otherwise delivered cigarettes, roll-your-own tobacco or smokeless tobacco into this State, other than a common carrier, must submit the report even if the person did not sell, transfer, ship or otherwise deliver cigarettes, roll-your-own tobacco or smokeless tobacco into this State in the calendar month covered by the report.

4. A manufacturer or importer shall, upon request, provide to the Attorney General a copy of each report filed by the manufacturer or importer in another state that is similar to the report required by subsection 1.

5. Each nonparticipating manufacturer or importer shall: (a) Submit to the Attorney General a copy of the federal tax return of the manufacturer or importer and a copy of all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Forms 5210.5, 5220.6 or any subsequent corresponding form, and all adjustments, changes and amendments to such reports not later than 60 days after the close of the quarter in which the return or report is filed; or (b) Submit to the United States Department of the Treasury a request or consent pursuant to 26 U.S.C. § 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the Treasury and, in the case of a foreign manufacturer or importer, United States Customs and Border Protection of the United States Department of Homeland Security, to disclose to the Attorney General the federal tax return of the manufacturer or importer not later than 60 days after the close of the quarter in which the return is filed.

6. Except as otherwise provided in this subsection, any information received by the Attorney General pursuant to this section is confidential. The Attorney General may share any information received pursuant to this section with the Department, the Nevada Tax Commission, a taxing authority or law enforcement agency of another state or with any other entity authorized by the Attorney General to aggregate such information.

7. A copy of each report required by subsection 1 must be retained for not less than 5 years after the date on which the report must be submitted unless the Department, in writing, authorizes the report to be removed or destroyed at an earlier time.
Nev. Rev. Stat. § 360.863 — NV Code / Title 32 / Chapter 360 / Section 360.863
“Federal low-income housing tax credit” defined
Status: in_force

“ Federal low-income housing tax credit ” means the credit or reduction in liability for federal income taxes that is awarded pursuant to 26 U.S.C. § 42 .
Nev. Rev. Stat. § 360.500 — NV Code / Title 32 / Chapter 360 / Section 360.500
Delivery of order to lock and seal business to sheriff for enforcement
Status: in_force

The order to lock and seal a place of business must be delivered to the sheriff of the county in which the business is located who shall assist in the enforcement of the order.
Nev. Rev. Stat. § 365.450 — NV Code / Title 32 / Chapter 365 / Section 365.450
Injunction or other process to prevent collection prohibited
Status: in_force

No injunction or writ of mandate or other legal or equitable process shall ever issue in any suit, action or proceeding in any court against this State or any officer thereof to prevent or enjoin the collection under this chapter of any excise tax assessed by the Department.
Nev. Rev. Stat. § 374.080 — NV Code / Title 32 / Chapter 374 / Section 374.080
“Storage” defined
Status: in_force

“Storage” includes any keeping or retention in a county for any purpose except sale in the regular course of business or subsequent use solely outside the county of tangible personal property purchased from a retailer.
Nev. Rev. Stat. § 365.490 — NV Code / Title 32 / Chapter 365 / Section 365.490
Judgment not to be rendered for plaintiff when action is by or in name of assignee
Status: in_force

A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any excise tax paid under this chapter when such action is brought by or in the name of an assignee of the dealer or supplier paying the excise tax, or by any person, company or corporation other than the person, company or corporation which has paid the excise tax.
Nev. Rev. Stat. § 372.070 — NV Code / Title 32 / Chapter 372 / Section 372.070
“Seller” defined
Status: in_force

“Seller” includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.
Nev. Rev. Stat. § 377.060 — NV Code / Title 32 / Chapter 377 / Section 377.060
Redistribution by Department
Status: in_force

The Department may redistribute any tax, penalty and interest distributed to a county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the Department obtains knowledge of the improper distribution.
Nev. Rev. Stat. § 365.380 — NV Code / Title 32 / Chapter 365 / Section 365.380
Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer
Status: in_force

1. A claimant for refund must present to the Department a refund claim form accompanied by the original invoices showing the purchase. The refund forms must state the total amount of fuel so purchased and used otherwise than for the propulsion of motor vehicles or jet or turbine-powered aircraft and the manner and the equipment in which the claimant has used the fuel.

2. A claimant for refund of tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft purchased and exported from this State shall execute and furnish to the Department a certificate of exportation on such form as may be prescribed by the Department.

3. An invoice to qualify for refund must contain at least: (a) The number of gallons of fuel purchased; (b) The price per gallon; (c) The total purchase price of the fuel; and (d) Such other information as may be prescribed by the Department.

4. The signature on the refund claim form subjects the claimant to the charge of perjury for false statements contained on the refund application.

5. Daily records must be maintained and preserved for a period of 4 years for audit purposes of all motor vehicle fuel and fuel for jet or turbine-powered aircraft used. The record must set forth: (a) The piece of equipment being supplied with the fuel; (b) The number of gallons of fuel used in each fill; and (c) The purpose for which the piece of equipment will be used. The motor vehicle fuel fills must be further classified according to whether the motor vehicle fuel was used on or off the highway.

6. If a motor vehicle with auxiliary equipment consumes motor vehicle fuel and there is no auxiliary motor or separate tank for the motor, a refund of 20 percent of the tax paid on the fuel used in the vehicle may be claimed without the necessity of furnishing proof of the amount of fuel consumed in the operation of the auxiliary equipment. The Department shall, by regulation, establish uniform refund provisions for the respective classes of users who claim refunds of more than 20 percent of the tax paid.

7. No person may be granted a refund of motor vehicle fuel taxes for off-highway use when the consumption takes place on highways constructed and maintained by public funds, on federal proprietary lands or reservations where the claimant has no ownership or control over the land or highways, except when the person is under a contractual relationship with the Federal Government or one of its agencies and is engaged in the performance of his or her duties pursuant to that relationship. Employment of a person by the Federal Government or any of its agencies does not constitute a contractual relationship for the purpose of this subsection.

8. If, in the opinion of the Department, it would be beneficial to the State for a refund claimant to become a licensed dealer or supplier, the claimant may, at the option of the Department, be required to become a licensed dealer or supplier rather than a refund claimant unless the claimant chooses to claim refunds at the tax rate, less 2 percent.
Nev. Rev. Stat. § 372.260 — NV Code / Title 32 / Chapter 372 / Section 372.260
“Exempted from the taxes imposed by this chapter” defined
Status: in_force

“ Exempted from the taxes imposed by this chapter ,” as used in NRS 372.260 to 372.350 , inclusive, means exempted from the computation of the amount of taxes imposed.
Nev. Rev. Stat. § 361.320 — NV Code / Title 32 / Chapter 361 / Section 361.320
Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines
Status: in_force

1. At the regular session of the Nevada Tax Commission commencing on the first Monday in October of each year, the Nevada Tax Commission shall examine the reports filed pursuant to NRS 361.318 and establish the valuation for assessment purposes of any property of an interstate or intercounty nature used directly in the operation of all interstate or intercounty railroad, sleeping car, private car, natural gas transmission and distribution, water, telephone, scheduled and unscheduled air transport, electric light and power companies, and the property of all railway express companies operating on any common or contract carrier in this State. This valuation must not include the value of vehicles as defined in NRS 371.020 .

2. Except as otherwise provided in subsections 3, 4 and 7 and NRS 361.323 , the Nevada Tax Commission shall establish and fix the valuation of all physical property used directly in the operation of any such business of any such company in this State, as a collective unit. If the company is operating in more than one county, on establishing the unit valuation for the collective property, the Nevada Tax Commission shall then determine the total aggregate mileage operated within the State and within its several counties and apportion the mileage upon a mile-unit valuation basis. The number of miles apportioned to any county are subject to assessment in that county according to the mile-unit valuation established by the Nevada Tax Commission.

3. After establishing the valuation, as a collective unit, of a public utility which generates, transmits or distributes electricity, the Nevada Tax Commission shall segregate the value of any project in this State for the generation of electricity which is not yet put to use. This value must be assessed in the county where the project is located and must be taxed at the same rate as other property.

4. After establishing the valuation, as a collective unit, of an electric light and power company that places a facility into operation on or after July 1, 2003, in a county whose population is less than 100,000, the Nevada Tax Commission shall segregate the value of the facility from the collective unit. This value must be assessed in the county where the facility is located and taxed at the same rate as other property.

5. The Nevada Tax Commission shall adopt formulas and incorporate them in its records, providing the method or methods pursued in fixing and establishing the taxable value of all property assessed by it. The formulas must be adopted and may be changed from time to time upon its own motion or when made necessary by judicial decisions, but the formulas must in any event show all the elements of value considered by the Nevada Tax Commission in arriving at and fixing the value for any class of property assessed by it. These formulas must take into account, as indicators of value, the company's income and the cost of its assets, but the taxable value may not exceed the cost of replacement as appropriately depreciated.

6. If two or more persons perform separate functions that collectively are needed to deliver electric service to the final customer and the property used in performing the functions would be centrally assessed if owned by one person, the Nevada Tax Commission shall establish its valuation and apportion the valuation among the several counties in the same manner as the valuation of other centrally assessed property. The Nevada Tax Commission shall determine the proportion of the tax levied upon the property by each county according to the valuation of the contribution of each person to the aggregate valuation of the property. This subsection does not apply to a qualifying facility, as defined in 18 C.F.R. § 292.101 , which was constructed before July 1, 1997, or to an exempt wholesale generator, as defined in 15 U.S.C. § 79z-5a .

7. A company engaged in a business described in subsection 1 that does not have property of an interstate or intercounty nature must be assessed as provided in subsection 8.

8. All other property, including, without limitation, that of any company engaged in providing commercial mobile radio service, radio or television transmission services or cable television or other video services, must be assessed by the county assessors, except as otherwise provided in NRS 361.321 and 362.100 and except that the valuation of land and mobile homes must be established for assessment purposes by the Nevada Tax Commission as provided in NRS 361.325 .

9. On or before November 1 of each year, the Department shall forward a tax statement to each private car line company based on the valuation established pursuant to this section and in accordance with the tax levies of the several districts in each county. The company shall remit the ad valorem taxes due on or before December 15 to the Department, which shall allocate the taxes due each county on a mile-unit basis and remit the taxes to the counties no later than January 31. The portion of the taxes which is due the State must be transmitted directly to the State Treasurer. A company which fails to pay the tax within the time required shall pay a penalty of 10 percent of the tax due or $5,000, whichever is greater, in addition to the tax. Any amount paid as a penalty must be deposited in the State General Fund. The Department may, for good cause shown, waive the payment of a penalty pursuant to this subsection. As an alternative to any other method of recovering delinquent taxes provided by this chapter, the Attorney General may bring a civil action in a court of competent jurisdiction to recover delinquent taxes due pursuant to this subsection in the manner provided in NRS 361.560 .

10. For the purposes of this section, an unscheduled air transport company does not include a company that only uses three or fewer fixed-wing aircraft with a weight of less than 12,500 pounds to provide transportation services, if the company elects, in the form and manner prescribed by the Department, to have the property of the company assessed by a county assessor.

11. As used in this section: (a) “ Company ” means any person, company, corporation or association engaged in the business described. (b) “ Commercial mobile radio service ” has the meaning ascribed to it in 47 C.F.R. § 20.3 , as that section existed on January 1, 1998.
Nev. Rev. Stat. § 366.085 — NV Code / Title 32 / Chapter 366 / Section 366.085
“Special mobile equipment” defined
Status: in_force

1. “ Special mobile equipment ” means every motor vehicle not designed or used primarily for the transportation of persons or property, and only incidentally operated or moved upon a highway. The term includes scoopmobiles, forklifts, ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery, such as asphalt graders, bituminous mixers, bucket loaders, tractors other than truck tractors; leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels and draglines, and earth-moving equipment.

2. “Special mobile equipment” does not include house trailers, dump trucks, truck-mounted transit mixers, concrete pumpers, cranes or drill rigs with highway-rated tires or other vehicles designed for the transportation of persons or property to which machinery has been attached.

3. The Director of the Department may make the final determination as to whether a vehicle not specifically enumerated in subsection 1 or 2 falls within this definition.
Nev. Rev. Stat. § 365.580 — NV Code / Title 32 / Chapter 365 / Section 365.580
Penalty for other violations
Status: in_force

Any person violating any of the provisions of this chapter for which no specific penalty is provided is guilty of a misdemeanor.
Nev. Rev. Stat. § 374.770 — NV Code / Title 32 / Chapter 374 / Section 374.770
Other violations of chapter
Status: in_force

Any violation of this chapter, except as otherwise provided, is a misdemeanor.
Nev. Rev. Stat. § 375A.645 — NV Code / Title 32 / Chapter 375A / Section 375A.645
Domicile to be determined pursuant to provisions in absence of agreement
Status: in_force

If it appears that an agreement cannot be reached, as provided in NRS 375A.640 , or if 1 year has elapsed from the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death must be determined solely for the purposes of death taxes as provided in NRS 375A.600 to 375A.690 , inclusive.
Nev. Rev. Stat. § 360.473 — NV Code / Title 32 / Chapter 360 / Section 360.473
Recordation of certificate of delinquency; resulting lien; duration and extension of lien
Status: in_force

1. If any tax or fee administered by the Department is not paid when due, the Department may, within 4 years after the date that the tax or fee was due, file for record a certificate in the office of any county recorder which states: (a) The amount of the tax or fee and any interest or penalties due; (b) The name and address of the person who is liable for the amount due as they appear on the records of the Department; and (c) That the Department has complied with all procedures required by law for determining the amount due.

2. From the time of the filing of the certificate, the amount due, including interest and penalties, constitutes a lien upon all real and personal property in the county owned by the person or acquired by the person afterwards and before the lien expires. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the filing of the certificate unless sooner released or otherwise discharged.

3. Within 5 years after the date of the filing of the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by filing for record a new certificate in the office of the county recorder of any county. From the time of filing, the lien is extended to all real and personal property in the county owned by the person or acquired by the person afterwards for 5 years, unless sooner released or otherwise discharged.
Nev. Rev. Stat. § 373.065 — NV Code / Title 32 / Chapter 373 / Section 373.065
Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds
Status: in_force

1. Except as otherwise provided in this section and NRS 373.068 , in a county whose population is less than 700,000: (a) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying the amount of the tax imposed pursuant to NRS 365.180 by the lesser of 4.5 percent or the average percentage of increase in the Consumer Price Index for West Urban Consumers for the preceding 5 years; and (2) An annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in an amount equal to the sum of the tax imposed pursuant to NRS 365.180 and the tax imposed pursuant to subparagraph (1) during the preceding fiscal year, multiplied by the lesser of 4.5 percent or the average percentage of increase in the Consumer Price Index for West Urban Consumers for the preceding 5 years. (b) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying the amount of the tax imposed pursuant to NRS 365.190 by the lesser of 4.5 percent or the average percentage of increase in the Consumer Price Index for West Urban Consumers for the preceding 5 years; and (2) An annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in an amount equal to the sum of the tax imposed pursuant to NRS 365.190 and the tax imposed pursuant to subparagraph (1) during the preceding fiscal year, multiplied by the lesser of 4.5 percent or the average percentage of increase in the Consumer Price Index for West Urban Consumers for the preceding 5 years. (c) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying the amount of the tax imposed pursuant to NRS 365.192 by the lesser of 4.5 percent or the average percentage of increase in the Consumer Price Index for West Urban Consumers for the preceding 5 years; and (2) An annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in an amount equal to the sum of the tax imposed pursuant to NRS 365.192 and the tax imposed pursuant to subparagraph (1) during the preceding fiscal year, multiplied by the lesser of 4.5 percent or the average percentage of increase in the Consumer Price Index for West Urban Consumers for the preceding 5 years. (d) If the board imposes a tax pursuant to NRS 373.030 , the board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel and leaded racing fuel, sold in the county in an amount equal to the product obtained by multiplying the amount of the tax imposed pursuant to NRS 373.030 by the lesser of 4.5 percent or the average percentage of increase in the Consumer Price Index for West Urban Consumers for the preceding 5 years; and (2) An annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in an amount equal to the sum of the tax imposed pursuant to NRS 373.030 and the tax imposed pursuant to subparagraph (1) during the preceding fiscal year, multiplied by the lesser of 4.5 percent or the average percentage of increase in the Consumer Price Index for West Urban Consumers for the preceding 5 years.

2. A board may not adopt any ordinance authorized by this section unless: (a) In a county for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150 , the board first: (1) Imposes a tax pursuant to NRS 373.030 at the maximum rate authorized pursuant to that paragraph; or (2) Submits to the voters of the county at a general or special election the question of whether to impose a tax pursuant to NRS 373.030 at the maximum rate authorized pursuant to that paragraph; and (b) A question concerning the imposition of the tax pursuant to this section is first approved by a majority of the registered voters of the county voting upon the question which the board may submit to the voters at any general election. The Committee on Local Government Finance shall annually provide to each city clerk, county clerk and district attorney in this State forms for submitting a question to the registered voters of a county pursuant to this paragraph. Any question submitted to the registered voters of a county pursuant to this paragraph must be in the form most recently provided by the Committee on Local Government Finance.

3. An ordinance adopted pursuant to this section in a county whose population is less than 100,000: (a) Must be reapproved, in addition to the approval required by paragraph (b) of subsection 2, at least once every 8 years by a majority of the registered voters of the county voting on the question which the board may submit to the voters at any general election; and (b) Expires by limitation no later than the last day of the 8th calendar year following the calendar year in which the ordinance was: (1) Approved in accordance with paragraph (b) of subsection 2; or (2) Most recently reapproved in accordance with this subsection, whichever occurs later.

4. Any ordinance authorized by this section may be adopted in combination with any other ordinance authorized by this section. Each tax imposed pursuant to this section is in addition to any other motor vehicle fuel taxes imposed pursuant to the provisions of this chapter and chapter 365 of NRS . Upon adoption of an ordinance authorized by this section, no further action by the board is necessary to effectuate the annual increases before the ordinance expires by limitation or the authority to impose additional tax increases expires by limitation pursuant to NRS 373.068 .

5. Any ordinance adopted pursuant to this section must: (a) Become effective on the first day of the first calendar quarter beginning not less than 90 days after the adoption of the ordinance; and (b) If the board has created a commission in the county, require the commission: (1) To review, at a public meeting conducted after the provision of public notice and before the effective date of each annual increase imposed by the ordinance: (I) The amount of that increase and the accuracy of its calculation; (II) The amounts of any annual increases imposed by the ordinance in previous years and the revenue collected pursuant to those increases; (III) Any improvements to the regional system of transportation resulting from revenue collected pursuant to any annual increases imposed by the ordinance in previous years; and (IV) Any other information relevant to the effect of the annual increases on the public; and (2) To submit to the board any information the commission receives suggesting that the annual increase should be adjusted.

6. Any ordinance adopted pursuant to: (a) Paragraph (a) of subsection 1 must: (1) Require the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to that ordinance in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.180 ; and (2) Expire by limitation no later than the effective date of any increase or decrease in the amount of the tax imposed pursuant to NRS 365.180 which becomes effective after the adoption of that ordinance. (b) Paragraph (b) of subsection 1 must: (1) Require the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to that ordinance in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.190 ; and (2) Expire by limitation no later than the effective date of any increase or decrease in the amount of the tax imposed pursuant to NRS 365.190 which becomes effective after the adoption of that ordinance. (c) Paragraph (c) of subsection 1 must: (1) Require the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to that ordinance in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.192 ; and (2) Expire by limitation no later than the effective date of any increase or decrease in the amount of the tax imposed pursuant to NRS 365.192 which becomes effective after the adoption of that ordinance. (d) Paragraph (d) of subsection 1 must: (1) Require the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to that ordinance in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 373.030 ; and (2) Expire by limitation no later than the effective date of any subsequent ordinance increasing or decreasing the amount of the tax imposed in that county pursuant to NRS 373.030 .
Nev. Rev. Stat. § 360.245 — NV Code / Title 32 / Chapter 360 / Section 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
Status: in_force

1. Except as otherwise provided in this title: (a) All decisions of the Executive Director or other officer of the Department made pursuant to this title are final unless appealed to the Nevada Tax Commission. (b) Any natural person, partnership, corporation, association or other business or legal entity who is aggrieved by such a decision may appeal the decision by filing a notice of appeal with the Department within 30 days after service of the decision upon that person or business or legal entity.

2. Service of the decision must be made personally or by certified mail. If service is made by certified mail: (a) The decision must be enclosed in an envelope which is addressed to the taxpayer at his or her address as it appears in the records of the Department. (b) It is deemed to be complete at the time the appropriately addressed envelope containing the decision is deposited with the United States Postal Service.

3. The Nevada Tax Commission, as head of the Department, may review all decisions made by the Executive Director that are not otherwise appealed to the Commission pursuant to this section.

4. The Nevada Tax Commission may reverse, affirm or modify any decision of the Department that is: (a) Appealed to the Commission by a taxpayer pursuant to this section; or (b) Reviewed by the Commission pursuant to this section.

5. A decision of the Nevada Tax Commission is a final decision for the purposes of judicial review. The Executive Director or any other employee or representative of the Department shall not seek judicial review of such a decision.

6. The Nevada Tax Commission shall provide by regulation for: (a) Notice to be given to each county of any decision upon an appeal to the Commission that the Commission determines is likely to affect the revenue of the county or other local government. The regulations must specify the form and contents of the notice and requirements for the number of days before a meeting of the Commission that the notice must be transmitted. If the parties to the appeal enter into a stipulation as to the issues that will be heard on appeal, the Commission shall transmit a copy of the notice to the district attorney of each county which the Commission determines is likely to be affected by the decision. Upon receipt of such a notice, the district attorney shall transmit a copy of the notice to each local government within the county which the Commission determines is likely to be affected by the decision. If there is no such stipulation, the Commission shall transmit a copy of the notice, accompanied by the names of the parties and the amount on appeal, if any, to the governing bodies of the counties and other local governments which the Commission determines are likely to be affected by the decision. (b) The manner in which a county or other local government which is not a party to such an appeal may become a party, and the procedure for its participation in the appeal.

7. A county or other local government which is a party and is aggrieved by the decision of the Nevada Tax Commission is entitled to seek judicial review of the decision.

8. Upon application by a taxpayer, the Nevada Tax Commission shall review the denial of relief pursuant to NRS 361.4835 and may grant, deny or modify the relief sought.
Nev. Rev. Stat. § 375A.490 — NV Code / Title 32 / Chapter 375A / Section 375A.490
Interest for nonpayment of taxes
Status: in_force

If it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, must not exceed 12 percent per annum.
Nev. Rev. Stat. § 372B.150 — NV Code / Title 32 / Chapter 372B / Section 372B.150
Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer
Status: in_force

1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whether by dispatch or other means, made by a common motor carrier of a passenger to a person or operator willing to transport the passenger at the rate of 3 percent of the total fare charged for the transportation, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each common motor carrier of passengers the excise tax imposed by this subsection.

2. The provisions of subsection 1 do not apply to an airport transfer service.

3. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170 .

4. As used in this section, “ airport transfer service ” means the transportation of passengers and their baggage in the same vehicle, except by taxicab, for a per capita charge between airports or between an airport and points and places in this State. The term does not include charter services by bus, charter services by limousine, scenic tours or special services.
Nev. Rev. Stat. § 374A.010 — NV Code / Title 32 / Chapter 374A / Section 374A.010
Imposition of tax in certain counties; rate of tax
Status: in_force

1. A tax is hereby imposed on all retailers within a county in which: (a) The board of county commissioners of the county has not imposed the maximum rate of tax that it is authorized to impose pursuant to NRS 377B.100 ; (b) The board of trustees of a county school district has applied for a grant from the Fund to Assist School Districts in Financing Capital Improvements pursuant to NRS 387.3335 ; and (c) The State Board of Examiners has approved the application by the board of trustees.

2. The rate of the tax imposed by subsection 1 is the difference between: (a) The rate of tax that the board of county commissioners of the county has imposed pursuant to NRS 377B.100 ; and (b) The maximum rate of tax that the board of county commissioners of the county is authorized to impose pursuant to NRS 377B.100 , but in no event may the rate imposed by subsection 1 exceed one-eighth of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county.
Nev. Rev. Stat. § 375A.630 — NV Code / Title 32 / Chapter 375A / Section 375A.630
“Taxing official” defined
Status: in_force

“Taxing official” means the Department or the designated taxing authority of a reciprocal state.
Nev. Rev. Stat. § 375.310 — NV Code / Title 32 / Chapter 375 / Section 375.310
Petition for refund; appeal of denial of refund
Status: in_force

1. After reviewing a petition for a refund, the county recorder or his or her designee shall approve or disapprove the refund. If the county recorder approves the refund, he or she shall grant the refund to the taxpayer.

2. If the county recorder denies a refund, the petitioner may file a written notice of appeal to the county recorder within 45 days after the date the county recorder decides to deny the petition. If notice is not received by the county recorder within 45 days after his or her decision to deny the petition, the decision of the county recorder is final.

3. If the county recorder receives a timely notice of appeal pursuant to subsection 2, he or she shall set a date for a hearing before a hearing officer and notify the parties of the date, place and time of the hearing.
Nev. Rev. Stat. § 374.250 — NV Code / Title 32 / Chapter 374 / Section 374.250
Resale certificate: Commingled fungible goods
Status: in_force

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.
Nev. Rev. Stat. § 365.302 — NV Code / Title 32 / Chapter 365 / Section 365.302
Hearing on denial of license
Status: in_force

Any applicant whose application for a license as a dealer, supplier, exporter or transporter has been denied may petition the Department for a hearing. The Department shall:

1. Grant the applicant a hearing.

2. Provide to the applicant, not less than 10 days before the hearing, written notice of the time and place of the hearing.
Nev. Rev. Stat. § 363B.050 — NV Code / Title 32 / Chapter 363B / Section 363B.050
“Taxpayer” defined
Status: in_force

“ Taxpayer ” means any person liable for the tax imposed by this chapter.
Nev. Rev. Stat. § 366.710 — NV Code / Title 32 / Chapter 366 / Section 366.710
False or fraudulent reports: Penalty
Status: in_force

Any person required to make, render, sign or verify any report who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made shall be guilty of a gross misdemeanor.
Nev. Rev. Stat. § 369.487 — NV Code / Title 32 / Chapter 369 / Section 369.487
Retailers to purchase liquor only from state-licensed wholesalers; exceptions
Status: in_force

Except as otherwise provided in subsection 2 of NRS 369.176 and NRS 369.4865 and 597.240 , no retailer or retail liquor dealer may purchase any liquor from other than a state-licensed wholesaler.
Nev. Rev. Stat. § 377.010 — NV Code / Title 32 / Chapter 377 / Section 377.010
Short title
Status: in_force

This chapter may be cited as the City-County Relief Tax Law.
Nev. Rev. Stat. § 375B.110 — NV Code / Title 32 / Chapter 375B / Section 375B.110
Determination of federal credit attributable to certain property situated in Nevada
Status: in_force

If the generation-skipping transfer includes property having a situs in this State and in another state the portion of the federal credit which is attributable to the property having a situs in Nevada must be determined in the following manner:

1. For the purpose of apportioning the federal credit, the gross value of the property must be that value finally determined for the purposes of the federal generation-skipping transfer tax.

2. The federal credit must be multiplied by the percentage which the gross value of property having a situs in Nevada bears to the gross value of the entire transfer which is subject to federal generation-skipping transfer tax.

3. The product determined pursuant to subsection 2 is the portion of the federal credit which is attributable to property having a situs in Nevada.
Nev. Rev. Stat. § 363D.230 — NV Code / Title 32 / Chapter 363D / Section 363D.230
Action for refund: Period for commencement; venue; waiver
Status: in_force

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
Nev. Rev. Stat. § 372.751 — NV Code / Title 32 / Chapter 372 / Section 372.751
Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms
Status: in_force

1. Except as otherwise provided in this section and NRS 372.752 , the provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, apply to a marketplace facilitator during a calendar year in which or during a calendar year immediately following any calendar year in which: (a) The cumulative gross receipts from retail sales made or facilitated by the marketplace facilitator on its own behalf or for one or more marketplace sellers to customers in this State exceed $100,000; or (b) The marketplace facilitator makes or facilitates 200 or more separate retail sales transactions on his or her own behalf or for one or more marketplace sellers to customers in this State.

2. The provisions of this chapter relating to the imposition, collection and remittance of sales tax and the collection and remittance of use tax do not apply to a marketplace facilitator described in subsection 1 if: (a) The marketplace facilitator and the marketplace seller have entered into a written agreement whereby the marketplace seller assumes responsibility for the collection and remittance of the sales tax, and the collection and remittance of the use tax, for retail sales made by the marketplace seller through the marketplace facilitator; and (b) The marketplace seller has obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 . Upon request of the Department, a marketplace facilitator shall provide to the Department a report containing the name of each marketplace seller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection and such other information as the Department determines is necessary to ensure that each marketplace seller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection has obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 .

3. Except as otherwise provided in this section and NRS 372.752 , the provisions of subsection 1 apply regardless of whether: (a) The marketplace seller for whom a marketplace facilitator makes or facilitates a retail sale would not have been required to collect and remit the sales tax or the use tax had the retail sale not been facilitated by the marketplace facilitator; (b) The marketplace seller for whom a marketplace facilitator makes or facilitates a retail sale was required to register with the Department pursuant to NRS 360B.200 or obtain a permit pursuant to NRS 360.5971 ; or (c) The amount of the sales price of a retail sale will ultimately accrue to or benefit the marketplace facilitator, the marketplace seller or any other person.

4. In administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in this State” in accordance with the provisions of this section.
Nev. Rev. Stat. § 361.484 — NV Code / Title 32 / Chapter 361 / Section 361.484
Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision
Status: in_force

1. As used in this section, “ acquired ” means acquired: (a) Pursuant to a purchase order or other sales agreement or by condemnation proceedings pursuant to chapter 37 of NRS, if the property acquired is personal property. (b) By purchase and deed or by condemnation proceedings pursuant to chapter 37 of NRS, if the property acquired is real property.

2. Taxes levied on real or personal property which is acquired by the Federal Government or the State or any of its political subdivisions must be abated ratably for the portion of the fiscal year in which the property is owned by the Federal Government or the State or its political subdivision.

3. For the purposes of abatement, the Federal Government or the State or its political subdivision shall be deemed to own: (a) Personal property acquired by purchase commencing on the date of sale indicated on the purchase order or other sales agreement. (b) Personal property acquired by condemnation from the date of judgment pursuant to NRS 37.160 . (c) Real property acquired by purchase commencing with the date the deed is recorded. (d) Real property acquired by condemnation from the date of judgment pursuant to NRS 37.160 or the date of occupancy of the property pursuant to NRS 37.100 , whichever occurs earlier.
Nev. Rev. Stat. § 360A.400 — NV Code / Title 32 / Chapter 360A / Section 360A.400
Seizure and sale of property by Department
Status: in_force

1. At any time within 3 years after a person has become delinquent in the payment of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.

2. Any seizure made to collect a tax or fee due may be only of the property of the person not exempt from execution under the provisions of law.
Nev. Rev. Stat. § 365.572 — NV Code / Title 32 / Chapter 365 / Section 365.572
False or fraudulent reports: Penalty
Status: in_force

Any person required to make, submit, sign or verify any report who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 375A.825 — NV Code / Title 32 / Chapter 375A / Section 375A.825
Examination of witnesses
Status: in_force

The Department may examine and take the testimony under oath of any person at a hearing concerning the determination of any tax due under this chapter.
Nev. Rev. Stat. § 377A.068 — NV Code / Title 32 / Chapter 377A / Section 377A.068
Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds
Status: in_force

1. In any county in which a tax for promotion of tourism has been imposed, the board shall by resolution create a county fair and recreation board pursuant to chapter 244A of NRS if one has not already been created under that chapter.

2. The county fair and recreation board shall appropriate money in the county fund for promotion of tourism to promote tourism in the county.

3. The county fair and recreation board may draw money out of the county fund for promotion of tourism only for the purpose of promoting tourism.
Nev. Rev. Stat. § 363C.670 — NV Code / Title 32 / Chapter 363C / Section 363C.670
Standing to recover
Status: in_force

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
Nev. Rev. Stat. § 365.540 — NV Code / Title 32 / Chapter 365 / Section 365.540
General requirements for particular proceeds
Status: in_force

1. The money collected, as prescribed by NRS 365.175 and 365.185 , from the tax on motor vehicle fuels, other than aviation fuel, after the remittances and deposits have first been made pursuant to the provisions of NRS 365.535 , must be placed to the credit of the State Highway Fund by the State Treasurer. An amount equal to that part of the tax collected pursuant to NRS 365.175 , which represents 5 cents of the tax per gallon must be used exclusively for the construction, maintenance and repair of a right-of-way.

2. The money collected, as prescribed by NRS 365.180 and 365.190 , after the remittances and deposits have first been made pursuant to the provisions of NRS 365.535 , must be allocated by the Department as prescribed in NRS 365.550 and 365.560 .

3. The money collected as prescribed by NRS 365.200 must be allocated by the Department as prescribed by NRS 365.550 and 365.560 .

4. The money collected from the tax on aviation fuel must be deposited by the Department with the State Treasurer for credit to the Account for Taxes on Aviation Fuel, which is hereby created as a revolving account.
Nev. Rev. Stat. § 373.021 — NV Code / Title 32 / Chapter 373 / Section 373.021
“Board” defined
Status: in_force

“Board” means the board of county commissioners.
Nev. Rev. Stat. § 360.414 — NV Code / Title 32 / Chapter 360 / Section 360.414
When payment due; finality of determination; penalty for delinquent payment
Status: in_force

The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed within that period. If the amount of the determination is not paid within the 10 days and a petition for redetermination is not filed, the determination becomes final and any penalty for delinquency and interest provided for in this title attaches to the amount of the determination.
Nev. Rev. Stat. § 363A.020 — NV Code / Title 32 / Chapter 363A / Section 363A.020
“Commission” defined
Status: in_force

“ Commission ” means the Nevada Tax Commission.
Nev. Rev. Stat. § 375A.210 — NV Code / Title 32 / Chapter 375A / Section 375A.210
Payment to be applied to interest, penalty and tax
Status: in_force

Every payment received by the Department on the tax imposed by NRS 375A.100 must be applied:

1. To any interest due on the tax;

2. To any penalty; and

3. If there is any balance, to the tax itself,

in that order.
Nev. Rev. Stat. § 363C.370 — NV Code / Title 32 / Chapter 363C / Section 363C.370
Retail trade (NAICS 44 and 45)
Status: in_force

1. The retail trade business category (NAICS 44 and 45) includes all businesses primarily engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.

2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.111 percent.
Nev. Rev. Stat. § 372.746 — NV Code / Title 32 / Chapter 372 / Section 372.746
Definitions
Status: in_force

As used in NRS 372.746 to 372.754 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 372.747 , 372.748 and 372.749 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360A.034 — NV Code / Title 32 / Chapter 360A / Section 360A.034
Taxpayers' Bill of Rights for Taxes on Fuels
Status: in_force

1. The Legislature hereby declares that each taxpayer has the right: (a) To be treated by officers and employees of the Department with courtesy, fairness, uniformity, consistency and common sense. (b) To a prompt response from the Department to each communication from the taxpayer. (c) To provide the minimum documentation and other information as may reasonably be required by the Department to carry out its duties. (d) To written explanations of common errors, oversights and violations that taxpayers experience and instructions on how to avoid such problems. (e) To be notified, in writing, by the Department whenever its officer, employee or agent determines that the taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law. (f) To written instructions indicating how the taxpayer may petition for: (1) An adjustment of an assessment; (2) A refund or credit for overpayment of taxes, interest or penalties; or (3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of chapters 365 and 366 of NRS. (g) To recover an overpayment of taxes promptly upon the final determination of such an overpayment. (h) To obtain specific advice from the Department concerning the taxes imposed pursuant to chapters 365, 366 and 373 of NRS. (i) In any meeting with the Department, including an audit, conference, interview or hearing: (1) To an explanation by an officer, agent or employee of the Department that describes the procedures to be followed and the taxpayer's rights thereunder; (2) To be represented by himself or herself or anyone who is otherwise authorized by law to represent the taxpayer before the Department; (3) To make an audio recording using the taxpayer's own equipment and at the taxpayer's own expense; and (4) To receive a copy of any document or audio recording made by or in the possession of the Department relating to the determination or collection of any tax for which the taxpayer is assessed, upon payment of the actual cost to the Department of making the copy. (j) To a full explanation of the authority of the Department to assess a tax or to collect delinquent taxes, including the procedures and notices for review and appeal that are required for the protection of the taxpayer. An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the Department. (k) To the immediate release of any lien which the Department has placed on real or personal property for the nonpayment of any tax when: (1) The tax is paid; (2) The period of limitation for collecting the tax expires; (3) The lien is the result of an error by the Department; (4) The Department determines that the taxes, interest and penalties are secured sufficiently by a lien on other property; (5) The release or subordination of the lien will not jeopardize the collection of the taxes, interest and penalties; (6) The release of the lien will facilitate the collection of the taxes, interest and penalties; or (7) The Department determines that the lien is creating an economic hardship. (l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of chapters 365 and 366 of NRS by the Department in accordance with applicable statutes and regulations. (m) To be free from harassment and intimidation by an officer, agent or employee of the Department for any reason. (n) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.

2. The provisions of chapters 365, 366 and 373 of NRS governing the administration and collection of taxes by the Department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.

3. The provisions of this section apply to all taxes administered and collected by the Department pursuant to the provisions of chapters 365, 366 and 373 of NRS and any regulations adopted by the Department relating thereto.
Nev. Rev. Stat. § 366.180 — NV Code / Title 32 / Chapter 366 / Section 366.180
Unlawful disclosure of information; penalty
Status: in_force

1. It shall be unlawful for the Department or any person having an administrative duty under this chapter to divulge or to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any report, or to permit any report or copy thereof to be seen or examined by any person except as provided by NRS 366.160 and 366.170 .

2. Any violation of the provisions of this section shall be a gross misdemeanor.
Nev. Rev. Stat. § 365.510 — NV Code / Title 32 / Chapter 365 / Section 365.510
Records of retailers: Maintenance, contents and inspection
Status: in_force

1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of motor vehicle fuel or fuel for jet or turbine-powered aircraft received, of the price thereof and the name of the person who supplies the fuel, together with delivery tickets, invoices and such other records as the Department may require.

2. Such records are subject to inspection by the Department or its authorized agents at all times within business hours.
Nev. Rev. Stat. § 372.715 — NV Code / Title 32 / Chapter 372 / Section 372.715
Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions
Status: in_force

The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
Nev. Rev. Stat. § 363A.080 — NV Code / Title 32 / Chapter 363A / Section 363A.080
Maintenance and availability of records of taxpayer; penalty
Status: in_force

1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter; (b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and (c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.

2. The Department may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to the provisions of this chapter.

3. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.
Nev. Rev. Stat. § 372.395 — NV Code / Title 32 / Chapter 372 / Section 372.395
Extension of time for filing return and paying tax
Status: in_force

The Department for good cause may extend for not to exceed 1 month the time for making any return or paying any amount required to be paid under this chapter.
Nev. Rev. Stat. § 361.165 — NV Code / Title 32 / Chapter 361 / Section 361.165
Warehouse books and records: Designation of “no situs” property; contents; inspection
Status: in_force

1. All property claimed to be “no situs” under NRS 361.160 to 361.185 , inclusive, shall be designated as being “in transit” upon the books and records of the warehouse wherein the same is located.

2. The books and records of the warehouse shall contain a full, true and correct inventory of all such property, together with the date of the receipt of the same, the date of the withdrawal of the same, the point of origin thereof and the point of ultimate destination thereof if known.

3. The books and records of any such warehouse with reference to any such in transit property shall at all times be open to the inspection of all taxing authorities of the State of Nevada and of any political subdivision thereof.
Nev. Rev. Stat. § 369.370 — NV Code / Title 32 / Chapter 369 / Section 369.370
Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment
Status: in_force

1. For the privilege of importing, possessing, storing or selling liquors, all licensed importers and manufacturers of liquor in this State shall pay the excise tax imposed and established by this chapter.

2. If, after the tax is paid on any such liquor, satisfactory evidence is presented to the Department that the imports have been actually exported and sold outside this State in a manner not in conflict with the law of the place of sale, the Department shall direct that a refund or credit of the tax so paid be made to the taxpayer. The taxpayer shall report all such exports and imports, and pay the tax on the imports monthly, on forms and subject to regulations prescribed by the Department.

3. The excise tax imposed by this chapter is due on or before the 20th day of the following month. If all such taxes are paid on or before the 15th day of the following month, a discount in the amount of 0.25 percent of the tax must be allowed to the taxpayer. The Department may, for good cause, extend for not more than 15 days after the date the tax is due the time for paying the tax if a request for such an extension of time is received by the Department on or before the date the tax was due. If such an extension is granted, interest accrues from the original date the tax was due.

4. The Department shall allow refunds or credits on any shipments lost, stolen or damaged in transit, or damaged or spoiled on the premises, may require all claims in connection therewith to be sworn to and may make ratable tax adjustments, credits or refunds to effectuate the purposes of this chapter.
Nev. Rev. Stat. § 363C.210 — NV Code / Title 32 / Chapter 363C / Section 363C.210
Deductions from gross revenue
Status: in_force

1. In computing the commerce tax owed by a business entity pursuant to this chapter, the business entity is entitled to deduct from its gross revenue the following amounts, to the extent such amounts are included in gross revenue of the business entity: (a) Any gross revenue which this State is prohibited from taxing pursuant to the Constitution or laws of the United States or the Nevada Constitution. (b) Any gross revenue of the business entity attributable to dividends and interest upon any bonds or securities of the Federal Government, the State of Nevada or a political subdivision of this State. (c) If a business entity is required to pay a license fee pursuant to NRS 463.370 , the amount of its gross receipts used to determine the amount of that fee. (d) If the business entity is required to pay a tax on the net proceeds from mineral extraction and royalties subject to the excise tax pursuant to the provisions of NRS 362.100 to 362.240 , inclusive, the amount of the gross proceeds used to determine the amount of that tax. (e) If the business entity is required to pay the tax imposed by chapter 369 of NRS , an amount equal to the amount of the excise tax paid pursuant to that chapter by the business entity. (f) If the business entity is required to pay the tax imposed pursuant to chapter 680B of NRS : (1) The amount of the total income derived from direct premiums written and all other considerations for insurance, bail or annuity contracts used to determine the amount of the tax imposed pursuant to chapter 680B of NRS ; (2) Any amounts excluded from total income derived from direct premiums pursuant to NRS 680B.025 ; and (3) Gross premiums upon policies on risks located in this State received by a factory mutual and amounts deducted from such gross premiums to determine the amount of the tax imposed by NRS 680B.027 upon the factory mutual pursuant to NRS 680B.033 . (g) If the business entity is required to pay the tax imposed pursuant to NRS 694C.450 , the amount of the net direct premiums, as defined in that section, used to determine the amount of that tax. (h) If the business entity is required to pay the tax imposed pursuant to NRS 685A.180 , the amount of the premiums, as defined in that section, used to determine the amount of that tax. (i) Except as otherwise provided by paragraph (j), the total amount of payments received by a health care provider: (1) From Medicaid, Medicare, the Children's Health Insurance Program, the Fund for Hospital Care to Indigent Persons created pursuant to NRS 428.175 or TRICARE; (2) For professional services provided in relation to a workers' compensation claim; and (3) For the actual cost to the health care provider for any uncompensated care provided by the health care provider, except that if the health care provider later receives payment for all or part of that care, the health care provider must include the amount of the payment in his or her gross receipts for the calendar quarter in which the payment is received. (j) If the business entity is engaging in a business in this State as a health care provider that is a health care institution, an amount equal to 50 percent of the amounts described in paragraph (i) that are received by the health care institution. (k) If the business entity is engaging in business in this State as a professional employer organization, the amount of any payments received from a client company for wages, payroll taxes on those wages, employee benefits and workers' compensation benefits for employees leased to the client company. (l) The amount of any pass-through revenue of the business entity. (m) The tax basis of securities and loans sold by the business entity, as determined for the purposes of federal income taxation. (n) The amount of revenue received by the business entity that is directly derived from the operation of a facility that is: (1) Located on property owned or leased by the Federal Government; and (2) Managed or operated primarily to house members of the Armed Forces of the United States. (o) Interest income other than interest on credit sales. (p) Dividends and distributions from corporations, and distributive or proportionate shares of receipts and income from a pass-through entity. (q) Receipts from the sale, exchange or other disposition of an asset described in section 1221 or 1231 of the Internal Revenue Code , 26 U.S.C. § 1221 or 1231 , without regard to the length of time the business entity held the asset. (r) Receipts from a hedging transaction, as defined in section 1221 of the Internal Revenue Code , 26 U.S.C. § 1221 , or a transaction accorded hedge accounting treatment under Statement No. 133 of the Financial Accounting Standards Board, Accounting for Derivative Instruments and Hedging Activities, to the extent the transaction is entered into primarily to protect a financial position, including, without limitation, managing the risk of exposure to foreign currency fluctuations that affect assets, liabilities, profits, losses, equity or investments in foreign operations, to interest rate fluctuations or to commodity price fluctuations. For the purposes of this paragraph, receipts from the actual transfer of title of real or tangible personal property to another business entity are not receipts from a hedging transaction or a transaction accorded hedge accounting treatment. (s) Proceeds received by a business entity that are attributable to the repayment, maturity or redemption of the principal of a loan, bond, mutual fund, certificate of deposit or marketable instrument. (t) The principal amount received under a repurchase agreement or on account of any transaction properly characterized as a loan. (u) Proceeds received from the issuance of the business entity's own stock, options, warrants, puts or calls, from the sale of the business entity's treasury stock or as contributions to the capital of the business entity. (v) Proceeds received on account of payments from insurance policies, except those proceeds received for the loss of business revenue. (w) Damages received as a result of litigation in excess of amounts that, if received without litigation, would not have been included in the gross receipts of the business entity pursuant to this section. (x) Bad debts expensed for the purposes of federal income taxation. (y) Returns and refunds to customers. (z) Amounts realized from the sale of an account receivable to the extent the receipts from the underlying transaction were included in the gross receipts of the business entity. (aa) If the business entity owns an interest in a passive entity, the business entity's share of the net income of the passive entity, but only to the extent the net income of the passive entity was generated by the gross revenue of another business entity.

2. As used in this section: (a) “ Children's Health Insurance Program ” means the program established pursuant to 42 U.S.C. §§ 1397aa to 1397jj , inclusive, to provide health insurance for uninsured children from low-income families in this State. (b) “ Client company ” has the meaning ascribed to it in NRS 611.400 . (c) “ Health care institution ” means: (1) A medical facility as defined in NRS 449.0151 ; and (2) A pharmacy as defined in NRS 639.012 . (d) “ Health care provider ” means a business that receives any payments listed in paragraph (i) of subsection 1 as a provider of health care services, including, without limitation, mental health care services. (e) “ Medicaid ” means the program established pursuant to Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to provide assistance for part or all of the cost of medical care rendered on behalf of indigent persons. (f) “ Medicare ” means the program of health insurance for aged persons and persons with disabilities established pursuant to Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395 et seq. (g) “ Professional employer organization ” has the meaning ascribed to it in NRS 611.400 .
Nev. Rev. Stat. § 370.372 — NV Code / Title 32 / Chapter 370 / Section 370.372
Determination of cost of cigarettes to wholesale dealer
Status: in_force

In determining the cost of cigarettes to a wholesale dealer:

1. A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rounded off to the next higher cent.

2. The invoice cost of cigarettes purchased at a forced sale, bankruptcy sale, closeout sale or other sale outside of the ordinary channels of trade must not be used to justify a price lower than the replacement cost of cigarettes to the wholesale dealer in the quantity last purchased through the ordinary channels of trade.
Nev. Rev. Stat. § 361A.265 — NV Code / Title 32 / Chapter 361A / Section 361A.265
Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed
Status: in_force

1. An owner of property which has received an agricultural or open-space use assessment: (a) Must pay the full amount of deferred taxes calculated pursuant to NRS 361A.280 for any property for which a final map will be recorded pursuant to NRS 278.460 before the date on which the map is recorded, if the existence or recording of the map will result in the conversion of any portion of the property to a higher use. (b) In all other cases may, before the conversion of any portion of the property to a higher use, pay the amount of deferred taxes which would be due upon the conversion of that property pursuant to NRS 361A.280 .

2. An owner who desires to pay the deferred taxes must request, in writing, the county assessor to estimate the amount of the deferred taxes which would be due at the time of conversion. After receiving such a request, the county assessor shall estimate the amount of the deferred taxes due for the next property tax statement and report the amount to the owner.

3. An owner who voluntarily pays the deferred taxes may appeal the valuations and calculations upon which the deferred taxes were based in the manner provided in NRS 361A.273 .

4. If a parcel that has been created after the secured tax roll has been closed is converted to a higher use, the assessor must change the roll to reflect the changes in the parcel or parcels and assess the new parcel or parcels at taxable value for the following fiscal year. The deferred tax must be assessed pursuant to NRS 361A.280 .
Nev. Rev. Stat. § 361.068 — NV Code / Title 32 / Chapter 361 / Section 361.068
Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property
Status: in_force

1. The following personal property is exempt from taxation: (a) Personal property held for sale by a merchant; (b) Personal property held for sale by a manufacturer; (c) Raw materials and components held by a manufacturer for manufacture into products, and supplies to be consumed in the process of manufacture; (d) Tangible personal property purchased by a business which will be consumed during the operation of the business; (e) Livestock; (f) Colonies of bees; (g) Pipe and other agricultural equipment used to convey water for the irrigation of legal crops; (h) All boats; (i) Slide-in campers and camper shells; (j) Except as otherwise provided in NRS 361.186 , fine art for public display; and (k) All personal property that is: (1) Owned by a person who is not a resident of this state; and (2) Located in this state solely for the purposes of: (I) An exhibit that is used in a convention or tradeshow that is located in this State; or (II) A display, exhibition, carnival, fair or circus that is transient in nature and is located in this State for not more than 30 days.

2. The Nevada Tax Commission may exempt from taxation that personal property for which the annual taxes would be less than the cost of collecting those taxes. If such an exemption is provided, the Nevada Tax Commission shall annually determine the average cost of collecting property taxes in this state which must be used in determining the applicability of the exemption.

3. A person claiming the exemption provided for in paragraph (j) of subsection 1 shall: (a) On or before June 15 for the next ensuing fiscal year, file with the county assessor an affidavit declaring that the fine art will, during that ensuing fiscal year, meet all the criteria set forth in paragraph (b) of subsection 4; and (b) During any fiscal year in which the person claims the exemption, make available for educational purposes and not for resale, upon written request and without charge to any public school as defined in NRS 385.007 , private school as defined in NRS 394.103 and parent of a child who receives instruction in a home pursuant to NRS 392.070 , one copy of a poster depicting the fine art that the facility has on public display if such a poster is available for purchase by the public at the time of the request.

4. As used in this section: (a) “ Boat ” includes any vessel or other watercraft, other than a seaplane, used or capable of being used as a means of transportation on the water. (b) “ Fine art for public display ”: (1) Except as otherwise provided in subparagraph (2), means a work of art which: (I) Is an original painting in oil, mineral, water colors, vitreous enamel, pastel or other medium, an original mosaic, drawing or sketch, an original sculpture of clay, textiles, fiber, wood, metal, plastic, glass or a similar material, an original work of mixed media or a lithograph; (II) Was purchased in an arm's length transaction for $25,000 or more, or has an appraised value of $25,000 or more; (III) Is on public display in a public or private art gallery, museum or other building or area in this state for at least 20 hours per week during at least 35 weeks of each year for which the exemption is claimed or, if the facility displaying the fine art disposes of it before the end of that year, during at least two-thirds of the full weeks during which the facility had possession of it, or if the gallery, museum or other building or area in which the fine art will be displayed will not be opened until after the beginning of the fiscal year for which the exemption is claimed, these display requirements must be met for the first full fiscal year after the date of opening, and the date of opening must not be later than 2 years after the purchase of the fine art being displayed; and (IV) Is on display in a facility that is available for group tours by pupils or students for at least 5 hours on at least 60 days of each full year for which the exemption is claimed, during which the facility in which it is displayed is open, by prior appointment and at reasonable times, without charge; and (2) Does not include: (I) A work of fine art that is a fixture or an improvement to real property; (II) A work of fine art that constitutes a copy of an original work of fine art, unless the work is a lithograph that is a limited edition and that is signed and numbered by the artist; (III) Products of filmmaking or photography, including, without limitation, motion pictures; (IV) Literary works; (V) Property used in the performing arts, including, without limitation, scenery or props for a stage; or (VI) Property that was created for a functional use other than, or in addition to, its aesthetic qualities, including, without limitation, a classic or custom-built automobile or boat, a sign that advertises a business, and custom or antique furniture, lamps, chandeliers, jewelry, mirrors, doors or windows. (c) “ Personal property held for sale by a merchant ” includes property that: (1) Meets the requirements of sub-subparagraphs (I) and (II) of subparagraph (1) of paragraph (b); (2) Is made available for sale within 2 years after it is acquired; and (3) Is made available for viewing by the public or prospective purchasers, or both, within 2 years after it is acquired, whether or not a fee is charged for viewing it and whether or not it is also used for purposes other than viewing. (d) “ Public display ” means the display of a work of fine art where members of the public have access to the work of fine art for viewing during publicly advertised hours. The term does not include the display of a work of fine art in an area where the public does not generally have access, including, without limitation, a private office, hallway or meeting room of a business, a room of a business used for private lodging and a private residence. (e) “ Pupil ” means a person who: (1) Is enrolled for the current academic year in a public school as defined in NRS 385.007 or a private school as defined in NRS 394.103 ; or (2) Receives instruction in a home and is excused from compulsory enrollment and attendance pursuant to NRS 392.070 . (f) “ Student ” means a person who is enrolled for the current academic year in: (1) A community college or university; or (2) A licensed postsecondary educational institution as defined in NRS 394.099 and a course concerning fine art.
Nev. Rev. Stat. § 360.887 — NV Code / Title 32 / Chapter 360 / Section 360.887
“Property taxes” defined
Status: in_force

<Section effective until June 30, 2032, when it expires by limitation.>

“ Property taxes ” means any taxes levied by the State or a local government pursuant to the provisions of chapter 361 of NRS .
Nev. Rev. Stat. § 371.140 — NV Code / Title 32 / Chapter 371 / Section 371.140
Penalty for delinquency; proof of nonoperation; exceptions
Status: in_force

1. Except as otherwise provided in subsection 3 and NRS 482.209 and 482.482 , if the governmental services tax for a vehicle for the next period of registration is not paid before the expiration of the current period of registration for that vehicle, a penalty equal to 10 percent of the tax due, but not less than $6, plus the amount of the delinquent tax, must be added to the governmental services tax due for the next period of registration, unless the vehicle has not been operated on the highways since the expiration of the prior registration. The Department may retain any penalty so collected.

2. Evidence of the nonoperation of a vehicle must be made by an affidavit executed by a person having knowledge of the fact. The affidavit must accompany the application for renewal of registration.

3. The provisions of this section do not apply to vehicles registered pursuant to NRS 706.841 .
Nev. Rev. Stat. § 365.170 — NV Code / Title 32 / Chapter 365 / Section 365.170
Rates of taxes on aviation fuel and fuel for jet or turbine-powered aircraft; duties of dealers
Status: in_force

Every dealer shall:

1. Not later than the last day of each calendar month, submit to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by the dealer in this State, as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020 , during the preceding calendar month; and

2. In accordance with the provisions of NRS 365.330 , pay an excise tax on: (a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any applicable amount imposed pursuant to NRS 365.203 ; and (b) Aviation fuel in the amount of 2 cents per gallon, plus any applicable amount imposed pursuant to NRS 365.203 ,

so sold, distributed or used.
Nev. Rev. Stat. § 360.981 — NV Code / Title 32 / Chapter 360 / Section 360.981
Definitions
Status: in_force

As used in NRS 360.981 to 360.992 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.982 to 360.988 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 372A.340 — NV Code / Title 32 / Chapter 372A / Section 372A.340
Standing to file petition for judicial review; failure to file petition constitutes waiver
Status: in_force

1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other than the person who paid the amount at issue in the claim.

2. The failure of a claimant to file a timely petition for judicial review constitutes a waiver of any demand against the State on account of any overpayment.
Nev. Rev. Stat. § 369.045 — NV Code / Title 32 / Chapter 369 / Section 369.045
“Malt beverage” defined
Status: in_force

As used in this chapter, “ malt beverage ” has the meaning ascribed to it in NRS 597.200 .
Nev. Rev. Stat. § 365.534 — NV Code / Title 32 / Chapter 365 / Section 365.534
“Right-of-way” defined
Status: reserved

“ Right-of-way ” means:

1. Any public road, highway, street or alley.

2. Any real property or any interest therein that is acquired, dedicated or reserved for the construction, operation and maintenance of a public road, highway, street or alley.
Nev. Rev. Stat. § 361.015 — NV Code / Title 32 / Chapter 361 / Section 361.015
“Bona fide resident” defined
Status: in_force

“ Bona fide resident ” means a person who:

1. Has established a residence in the State of Nevada; and

2. Has: (a) Actually resided in this state for at least 6 months; or (b) A valid driver's license or identification card issued by the Department of Motor Vehicles of this state, other than such an identification card which indicates that the person is a seasonal resident.
Nev. Rev. Stat. § 360B.458 — NV Code / Title 32 / Chapter 360B / Section 360B.458
“Oxygen delivery equipment” construed
Status: in_force

“ Oxygen delivery equipment ” means equipment, including any repair and replacement parts therefor, which is used to deliver oxygen or aerosolized medicine to a person. The term includes, without limitation, tanks and concentrators, ventilators, nebulizers, oral-nasal cannulas and continuous positive airway pressure (CPAP) machines.
Nev. Rev. Stat. § 360.983 — NV Code / Title 32 / Chapter 360 / Section 360.983
“Economic development financing proposal” defined
Status: in_force

“ Economic development financing proposal ” means an economic development financing proposal submitted to the Office by the governing body of a local government pursuant to NRS 360.989 .
Nev. Rev. Stat. § 364.100 — NV Code / Title 32 / Chapter 364 / Section 364.100
Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception
Status: in_force

1. Except as otherwise provided in subsection 2, a collector who receives money for a license without delivering the license to the person paying for it, or who inserts the name of more than one person or firm therein, is guilty of a misdemeanor.

2. If the money received by the collector pursuant to subsection 1: (a) Is for the license of a business which has not previously obtained a license; or (b) Is for an amount less than the amount required to obtain a license, the collector may deposit the money into an account to be held in trust until the license is issued. The money in the account must not be used by the licensing authority or the county until it is transferred into the county general fund after the license is issued.
Nev. Rev. Stat. § 370.054 — NV Code / Title 32 / Chapter 370 / Section 370.054
“Vapor product” defined
Status: in_force

“ Vapor product ”:

1. Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.

2. Includes, without limitation: (a) An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and (b) The components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, “ component ” means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.

3. Does not include any product: (a) Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq. (b) Subject to the excise tax on cannabis or cannabis products pursuant to NRS 372A.200 to 372A.380 , inclusive. (c) Purchased by a person who holds a current, valid medical cannabis establishment license pursuant to chapter 678B of NRS .
Nev. Rev. Stat. § 375.330 — NV Code / Title 32 / Chapter 375 / Section 375.330
Waiver of tax, penalty and interest
Status: in_force

1. The county recorder may waive any tax, penalty and interest owed by the taxpayer pursuant to this chapter, other than the tax imposed by NRS 375.023 , if the taxpayer meets the criteria adopted by regulation. If a waiver is granted pursuant to this subsection, the county shall prepare and maintain on file a statement that contains: (a) The reason for the waiver; (b) The amount of the tax, penalty and interest owed by the taxpayer; and (c) The amount of the tax, penalty and interest waived by the county.

2. If the county recorder or a designated hearing officer finds that the failure of a person to make a timely payment of any tax imposed is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent to avoid such payment, the county recorder may relieve the person of all or part of any interest or penalty or both.

3. If a person proves to the satisfaction of the county recorder that the person has in good faith remitted the tax in reliance upon written advice provided by an officer or employee of the county recorder, an opinion of the district attorney or Attorney General, or the written results of an audit of the taxpayer’s records conducted by the county recorder, the county recorder may not require the taxpayer to pay delinquent taxes, penalties or interest if the county recorder determines after the completion of a subsequent audit that the taxes the taxpayer remitted were deficient.
Nev. Rev. Stat. § 373.131 — NV Code / Title 32 / Chapter 373 / Section 373.131
Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities
Status: in_force

1. Money for the payment of the cost of a project within the area embraced by a regional plan for transportation established pursuant to NRS 277A.210 may be obtained by the issuance of revenue bonds and other revenue securities as provided in subsection 2 or, subject to any pledges, liens and other contractual limitations made pursuant to the provisions of this chapter and chapter 277A of NRS , may be obtained by direct distribution from the regional street and highway fund, except to the extent any such use is prevented by the provisions of NRS 373.150 , or may be obtained both by the issuance of such securities and by such direct distribution, as the board may determine. Money for street and highway construction outside the area embraced by the plan may be distributed directly from the regional street and highway fund as provided in NRS 373.150 .

2. The board or, in a county whose population is 100,000 or more, a commission, may, after the enactment of any ordinance authorized or required by the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065 , paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 , issue revenue bonds and other revenue securities, on the behalf and in the name of the county or the commission, as the case may be: (a) The total of all of which, issued and outstanding at any one time, must not be in an amount requiring a total debt service in excess of the estimated receipts to be derived from the taxes imposed pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065 , paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 and paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 and, with respect to notes, warrants or interim debentures described in paragraphs (a) and (b) of subsection 6, the proceeds of bonds or interim debentures; (b) Which must not be general obligations of the county or the commission or a charge on any real estate within the county; and (c) Which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the fuel taxes designated in this chapter, except such portion of the receipts as may be required for the direct distributions authorized by NRS 373.150 .

3. A county or a commission as provided in subsection 2 is authorized to issue bonds or other securities without the necessity of their being authorized at any election in such manner and with such terms as provided in this chapter.

4. Subject to the provisions of this chapter and chapter 277A of NRS , for any project authorized therein, the board of any county may, on the behalf and in the name of the county, or, in a county whose population is 100,000 or more, a commission may, on behalf and in the name of the commission, borrow money, otherwise become obligated, and evidence obligations by the issuance of bonds and other county or commission securities, and in connection with the undertaking or project, the board or the commission, as the case may be, may otherwise proceed as provided in the Local Government Securities Law.

5. All such securities constitute special obligations payable from the net receipts of the fuel taxes designated in this chapter except as otherwise provided in NRS 373.150 , and the pledge of revenues to secure the payment of the securities must be limited to those net receipts.

6. Except for: (a) Any notes or warrants which are funded with the proceeds of interim debentures or bonds; (b) Any interim debentures which are funded with the proceeds of bonds; (c) Any temporary bonds which are exchanged for definitive bonds; (d) Any bonds which are reissued or which are refunded; and (e) The use of any profit from any investment and reinvestment for the payment of any bonds or other securities issued pursuant to the provisions of this chapter, all bonds and other securities issued pursuant to the provisions of this chapter must be payable solely from the proceeds of fuel taxes collected by or remitted to the county pursuant to chapter 365 of NRS , as supplemented by this chapter. Receipts of the taxes levied in NRS 365.180 and 365.190 and pursuant to the provisions of paragraphs (a) and (b) of subsection 1 of NRS 373.065 , paragraphs (a) and (b) of subsection 1 of NRS 373.066 and paragraphs (a) and (b) of subsection 1 of NRS 373.0663 may be used by the county for the payment of securities issued pursuant to the provisions of this chapter and may be pledged therefor. Such taxes may also be used by a commission in a county whose population is 100,000 or more for the payment of bonds or other securities issued pursuant to the provisions of this chapter and may be pledged therefor if the board of the county consents to such use. If during any period any securities payable from these tax proceeds are outstanding, the tax receipts must not be used directly for the construction, maintenance and repair of any streets, roads or other highways nor for any purchase of equipment therefor, and the receipts of the tax levied in NRS 365.190 must not be apportioned pursuant to subsection 2 of NRS 365.560 unless, at any time the tax receipts are so apportioned, provision has been made in a timely manner for the payment of such outstanding securities as to the principal of, any prior redemption premiums due in connection with, and the interest on the securities as they become due, as provided in the securities, the ordinance, in the case of securities issued by a county, or the resolution, in the case of securities issued by a commission, authorizing their issuance and any other instrument appertaining to the securities.

7. The ordinance, in the case of securities issued by a county, or the resolution, in the case of securities issued by a commission, authorizing the issuance of any bond or other revenue security under this section must describe the purpose for which it is issued at least in general terms and may describe the purpose in detail. This section does not require the purpose so stated to be set forth in the detail in which the project approved by the commission pursuant to subsection 2 of NRS 373.140 is stated, or prevent the modification by the board or commission, as the case may be, of details as to the purpose stated in the ordinance authorizing the issuance of any bond or other security after its issuance, subject to approval by the commission of the project as so modified, if such bond or other security is issued by the county and not the commission.

8. Notwithstanding any other provision of this chapter, no commission has authority to issue bonds or other securities pursuant to this chapter unless the commission has executed an interlocal agreement with the county relating to the issuance of bonds or other securities by the commission. Any such interlocal agreement must include an acknowledgment of the authority of the commission to issue bonds and other securities and contain provisions relating to the pledge of revenues for the repayment of the bonds or other securities, the lien priority of the pledge of revenues securing the bonds or other securities, and related matters.
Nev. Rev. Stat. § 365.322 — NV Code / Title 32 / Chapter 365 / Section 365.322
Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception
Status: in_force

1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store motor vehicle fuel, except aviation fuel, in this State for which the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive, have not been paid.

2. A supplier may import or store motor vehicle fuel for which the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive, have not been paid.
Nev. Rev. Stat. § 363C.540 — NV Code / Title 32 / Chapter 363C / Section 363C.540
Food services and drinking places (NAICS 722)
Status: in_force

1. The food services and drinking places business category (NAICS 722) includes all business entities primarily engaged in preparing meals, snacks and beverages to customer order for immediate on-premises and off-premises consumption.

2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.194 percent.
Nev. Rev. Stat. § 360A.220 — NV Code / Title 32 / Chapter 360A / Section 360A.220
Time for payment of determined amount; penalty for delinquency in payment
Status: in_force

1. The amount specified as deficient in a determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220 , inclusive, is due at the time the determination becomes final.

2. If the amount specified as deficient in a determination is not paid when the determination becomes final and the person against whom the determination is made has not entered into a written agreement with the Department for the payment of the amount specified as deficient in the determination, the Department shall impose a penalty of 10 percent of the amount specified as deficient in the determination, exclusive of interest and penalties.
Nev. Rev. Stat. § 366.095 — NV Code / Title 32 / Chapter 366 / Section 366.095
“Terminal” defined
Status: in_force

“Terminal” means a facility for the storage of special fuel which is supplied by a motor vehicle, pipeline or vessel and from which special fuel is removed for distribution at a rack.
Nev. Rev. Stat. § 361.455 — NV Code / Title 32 / Chapter 361 / Section 361.455
Procedure for reducing combined rate within statutory limitation; revised budgets
Status: in_force

1. Unless individual tax rates are reduced pursuant to NRS 361.4547 , immediately upon adoption of the final budgets, if the combined tax rate exceeds the limit imposed by NRS 361.453 , the chair of the board of county commissioners in each county concerned shall call a meeting of the governing boards of each of the local governments within the county for the purpose of establishing a combined tax rate that conforms to the statutory limit. The chair shall convene the meeting no later than June 20 of each year.

2. The governing boards of the local governments shall meet in public session and the county clerk shall keep appropriate records, pursuant to regulations of the Department, of all proceedings. The costs of taking and preparing the record of the proceedings, including the costs of transcribing and summarizing tape recordings, must be borne by the county and participating incorporated cities in proportion to the final tax rate as certified by the Department. The chair of the board of county commissioners or his or her designee shall preside at the meeting. The governing boards shall explore areas of mutual concern so as to agree upon a combined tax rate that does not exceed the statutory limit.

3. The governing boards shall determine final decisions by a unanimous vote of all entities present and qualified to vote, as defined in this subsection. No ballot may be cast on behalf of any governing board unless a majority of the individual board is present. A majority vote of all members of each governing board is necessary to determine the ballot cast for that entity. All ballots must be cast not later than the day following the day the meeting is convened. The district attorney is the legal adviser for such proceedings.

4. The county clerk shall immediately thereafter advise the Department of the results of the ballots cast and the tax rates set for local governments concerned. If the ballots for the entities present at the meeting in the county are not unanimous, the county clerk shall transmit all records of the proceedings to the Department within 5 days after the meeting.

5. If a unanimous vote is not obtained and the combined rate in any county together with the established state tax rate exceeds the statutory limit, the Department shall examine the record of the discussions and the budgets of all local governments concerned. On June 25 or, if June 25 falls on a Saturday or Sunday, on the Monday next following, the Nevada Tax Commission shall meet to set the tax rates for the next succeeding year for all local governments so examined. In setting the tax rates for the next succeeding year the Nevada Tax Commission shall not reduce that portion of the proposed tax rate of the county school district for the operation and maintenance of public schools.

6. Any local government affected by a rate adjustment, made in accordance with the provisions of this section, which necessitates a budget revision shall file a copy of its revised budget by July 30 next after the approval and certification of the rate by the Nevada Tax Commission.

7. A copy of the certificate of the Nevada Tax Commission sent to the board of county commissioners must be forwarded to the county auditor.
Nev. Rev. Stat. § 361.130 — NV Code / Title 32 / Chapter 361 / Section 361.130
Exemption of public cemeteries and graveyards
Status: in_force

All cemeteries and graveyards set apart and used for and open to the public for the burial of the dead, when no charge is made for burial therein, shall be exempt from taxation.
Nev. Rev. Stat. § 369.466 — NV Code / Title 32 / Chapter 369 / Section 369.466
Suppliers of wine: Payment of fee after shipment of 200 or more cases
Status: in_force

If a supplier ships 200 or more cases of wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 in a fiscal year, the supplier must pay a fee equal to the amount of the fee for a license as an importer of wine, beer and liquor in this state for that fiscal year. The fee is due on or before the 30th calendar day after the date on which the 200th case of wine was shipped and is valid only for the remainder of the fiscal year in which the 200th case of wine was shipped.
Nev. Rev. Stat. § 370.440 — NV Code / Title 32 / Chapter 370 / Section 370.440
Definitions
Status: in_force

As used in NRS 370.440 to 370.503 , inclusive, unless the context otherwise requires:

1. “ Alternative nicotine product ” has the meaning ascribed to it in NRS 370.008 .

2. “ Other tobacco product ” has the meaning ascribed to it in NRS 370.0318 .

3. “ Retail dealer ” means any person who is engaged in selling other tobacco products to ultimate consumers.

4. “ Sale ” means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of other tobacco products.

5. “ Ultimate consumer ” means a person who purchases one or more other tobacco products for his or her household or personal use and not for resale.

6. “ Wholesale dealer of other tobacco products” means any person who: (a) Maintains a place of business in this State, purchases other tobacco products from the manufacturer or a wholesale dealer and possesses, receives, sells or otherwise disposes of such other tobacco products to wholesale dealers or retail dealers within this State; (b) Does not maintain a place of business in this State and sells or otherwise disposes of other tobacco products by any means, including, without limitation, through an Internet website, to wholesale dealers, retail dealers or ultimate consumers within this State; or (c) Manufactures, produces, fabricates, assembles, processes, labels or finishes other tobacco products within this State.

7. “ Wholesale price ” means: (a) Except as otherwise provided in paragraph (b), the price for which other tobacco products are sold to a wholesale dealer of other tobacco products, valued in money, whether paid in money or otherwise, without any discount or other reduction on account of any of the following: (1) Trade discounts, cash discounts, special discounts or deals, cash rebates or any other reduction from the regular sales price; (2) The cost of materials used, labor or service cost, interest charged, losses or any other expenses; (3) The cost of transportation of the other tobacco products before its purchase by the wholesale dealer of other tobacco products; (4) Any services that are a part of the sale, including, without limitation, shipping, freight, warehousing, customer service, advertising or any other service related to the sale; or (5) The amount of any tax, not including any excise tax, imposed by the United States upon or with respect to the other tobacco product. (b) For other tobacco products sold to a retail dealer or an ultimate consumer by a wholesale dealer of other tobacco products described in paragraph (c) of subsection 6, the established price for which the other tobacco product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.
Nev. Rev. Stat. § 368A.160 — NV Code / Title 32 / Chapter 368A / Section 368A.160
Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty
Status: in_force

1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter; (b) Preserve those records for: (1) At least 5 years if the taxpayer is a licensed gaming establishment or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; or (2) At least 4 years if the taxpayer is not a licensed gaming establishment or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and (c) Make the records available for inspection by the Board or the Department upon demand at reasonable times during regular business hours.

2. The Commission and the Department may adopt regulations pursuant to NRS 368A.140 specifying the types of records which must be kept to determine the amount of the liability of a taxpayer for the tax imposed by this chapter.

3. Any agreement that is entered into, modified or extended after January 1, 2004, for the lease, assignment or transfer of any premises upon which any activity subject to the tax imposed by this chapter is, or thereafter may be, conducted shall be deemed to include a provision that the taxpayer required to pay the tax must be allowed access to, upon demand, all books, records and financial papers held by the lessee, assignee or transferee which must be kept pursuant to this section. Any person conducting activities subject to the tax imposed by NRS 368A.200 who fails to maintain or disclose his or her records pursuant to this subsection is liable to the taxpayer for any penalty paid by the taxpayer for the late payment or nonpayment of the tax caused by the failure to maintain or disclose records.

4. A person who violates any provision of this section is guilty of a misdemeanor.
Nev. Rev. Stat. § 363D.050 — NV Code / Title 32 / Chapter 363D / Section 363D.050
“Gross revenue” defined
Status: in_force

1. Except as otherwise provided in subsection 3, “ gross revenue ” means the total amount realized by a business entity from engaging in a business in this State, without deduction for the cost of goods sold or other expenses incurred, that contributes to the production of gross income, including, without limitation, the fair market value of any property and any services received, and any debt transferred or forgiven as consideration.

2. Except as otherwise provided in subsection 3, the term includes, without limitation: (a) Amounts realized from the sale, exchange or other disposition of a business entity's property; (b) Amounts realized from the performance of services by a business entity; (c) Amounts realized from another person's possession of the property or capital of a business entity; and (d) Any combination of these amounts.

3. The term does not include: (a) Amounts realized from the sale, exchange, disposition or other grant of the right to use trademarks, trade names, patents, copyrights and similar intellectual property; (b) The value of cash discounts allowed by the business entity and taken by a customer; (c) The value of goods or services provided to a customer on a complimentary basis; (d) Amounts realized from a transaction subject to, described in, or equivalent to, section 118 , 331 , 332 , 336 , 337 , 338 , 351 , 355 , 368 , 721 , 731 , 1031 or 1033 of the Internal Revenue Code , 26 U.S.C. § 118 , 331 , 332 , 336 , 337 , 338 , 351 , 355 , 368 , 721 , 731 , 1031 or 1033 , regardless of the federal tax classification of the business entity under 26 C.F.R. § 301.7701-3 ; (e) Amounts indirectly realized from a reduction of an expense or deduction; (f) The value of property or services donated to a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to section 501(c)(3) of the Internal Revenue Code , 26 U.S.C. § 501(c)(3) , if the donation is tax deductible pursuant to the provisions of section 170(c) of the Internal Revenue Code , 26 U.S.C. § 170(c) ; and (g) Amounts that are not considered revenue under generally accepted accounting principles.
Nev. Rev. Stat. § 365.290 — NV Code / Title 32 / Chapter 365 / Section 365.290
Form, conditions and amount of bond; deposit in lieu of bond
Status: in_force

1. Before granting any application for a license as a dealer or supplier, the Department shall require the applicant to file with the Department a bond executed by the applicant as principal, and by a corporation qualified under the laws of this State as surety, payable to this State and conditioned upon the faithful performance of all the requirements of this chapter and upon the punctual payment of all excise taxes, penalties and other obligations of the applicant as a dealer or supplier.

2. The total amount of the bond or bonds required of any dealer or supplier must be fixed by the Department at three times the estimated maximum monthly tax, determined in such a manner as the Department deems proper, or $1,000, whichever is greater. If a person is habitually delinquent in the payment of amounts due pursuant to this chapter, the Department may increase the amount of his or her security to not more than five times the estimated maximum monthly tax. When cash or a savings certificate, certificate of deposit or investment certificate is used, the amount required must be rounded off to the next larger integral multiple of $100, within the same upper limit.

3. The Department may increase or decrease the amount of security required by this section subject to the limitations provided in this section.

4. No recovery on any bond, execution of any new bond, or revocation, cancellation or suspension of any license, affects the validity of any bond.

5. In lieu of any bond or bonds, a dealer or supplier may deposit with the Department, under such terms and conditions as the Department may prescribe, an equivalent amount of lawful money of the United States or any other form of security authorized by NRS 100.065 . If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is unavailable for withdrawal except upon order of the Department.

6. If the amount of security required by this section is decreased pursuant to subsection 3, the Department shall immediately reinstate the original requirements for a bond for a holder of a license as a dealer or supplier upon his or her: (a) Lack of faithful performance of the requirements of this chapter; or (b) Failure to pay punctually all taxes, fees, penalties and interest due the State of Nevada.

7. For the purposes of this section, a person is “ habitually delinquent ” if, within any 12-month period, the person commits each of the following acts or commits either of the following acts more than once: (a) Fails timely to file a monthly tax return, unless the Department determines that: (1) The failure to file was caused by circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care; and (2) The person has paid any penalty and interest imposed by the Department because of the failure to file. (b) Fails timely to submit to the Department any tax collected by the person pursuant to this chapter.
Nev. Rev. Stat. § 369.015 — NV Code / Title 32 / Chapter 369 / Section 369.015
“Case of wine” defined
Status: in_force

As used in this chapter, “case of wine” means 12 bottles each containing 750 milliliters of wine or an amount equal to that volume of wine.
Nev. Rev. Stat. § 363B.210 — NV Code / Title 32 / Chapter 363B / Section 363B.210
Standing to recover
Status: in_force

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
Nev. Rev. Stat. § 369.489 — NV Code / Title 32 / Chapter 369 / Section 369.489
Delivery of liquor to consumer in connection with retail sale; regulations
Status: in_force

1. Subject to such regulations as the Department may prescribe pursuant to subsection 2, a retail liquor store, or a delivery support service acting on behalf of a retail liquor store, may deliver liquor in its original package to a consumer in this State in connection with a retail sale of such liquor if: (a) The retail liquor store purchased the liquor from a licensed wholesaler; and (b) The delivery takes place in a jurisdiction in this State in which the retail liquor store is licensed to sell liquor at retail.

2. The Department shall adopt regulations governing deliveries made pursuant to this section, which must include, without limitation: (a) A requirement for the retail liquor store or its delivery support service to obtain proof, in the form of a signature or other verification, that the delivery was accepted on behalf of the consumer by a person who is at least 21 years of age. (b) A requirement that any such delivery originate only from the premises of the retail liquor store during the operating hours of the retail liquor store. (c) Regulations prescribing the area in which such deliveries may be made, which must take into account relevant local jurisdictions and the marketing area of the wholesaler of any liquor to be delivered. (d) Provisions necessary to encourage local governments to coordinate their ordinances with the regulations of the Department pursuant to this section to provide for more uniform implementation, supervision and enforcement of the regulations of the Department and the ordinances of local governments concerning such deliveries.

3. Except as otherwise provided in this section, the provisions of this chapter governing the transport of liquor, including, without limitation, the provisions which authorize the transport of liquor for delivery only by a person who holds a license issued under this chapter, do not apply to a delivery made pursuant to this section.

4. As used in this section, “marketing area” has the meaning ascribed to it in NRS 597.136 .
Nev. Rev. Stat. § 360B.420 — NV Code / Title 32 / Chapter 360B / Section 360B.420
“Delivered electronically” construed
Status: in_force

“ Delivered electronically ” means delivered to a purchaser by means other than tangible storage media.
Nev. Rev. Stat. § 374.255 — NV Code / Title 32 / Chapter 374 / Section 374.255
Presumption of purchase for use in this State
Status: in_force

It shall be further presumed that tangible personal property shipped or brought to a county by the purchaser after July 1, 1967, was purchased from a retailer on or after July 1, 1967, for storage, use or other consumption in the county.
Nev. Rev. Stat. § 361.042 — NV Code / Title 32 / Chapter 361 / Section 361.042
“Slide-in camper” defined
Status: in_force

“Slide-in camper” means a portable unit designed to be loaded and unloaded from the bed of a pickup truck, and so constructed as to provide temporary living quarters for travel, camping or recreational use. The term does not include a camper shell.
Nev. Rev. Stat. § 370.465 — NV Code / Title 32 / Chapter 370 / Section 370.465
Monthly reports of wholesale dealers: Contents; accompaniment by tax owed
Status: in_force

1. A wholesale dealer of other tobacco products shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth such information as the Department may prescribe concerning other tobacco products on which the tax provided by NRS 370.450 was imposed during the previous month.

2. Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for other tobacco products on which that tax was imposed during the previous month.
Nev. Rev. Stat. § 360B.255 — NV Code / Title 32 / Chapter 360B / Section 360B.255
Application of tax to shipment of tangible personal property that includes both taxable and exempt property
Status: in_force

If a shipment of tangible personal property which is sold to a purchaser includes both taxable and exempt property, the seller of the property:

1. Shall allocate any delivery charges the seller imposes by using a percentage based on: (a) The total sales price of the taxable property compared to the total sales price of all the property in the shipment; or (b) The total weight of the taxable property compared to the total weight of all the property in the shipment;

2. Shall apply the applicable tax to the percentage of the delivery charges allocated to the taxable property; and

3. Shall not apply the tax to the percentage of the delivery charges allocated to the exempt property.
Nev. Rev. Stat. § 377.040 — NV Code / Title 32 / Chapter 377 / Section 377.040
County ordinance imposing tax: Mandatory provisions
Status: in_force

The city-county relief tax ordinance enacted under this chapter must include provisions in substance as follows:

1. A provision imposing a tax upon retailers at the rate of 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in a county.

2. Provisions substantially identical to those of the Local School Support Tax Law, insofar as applicable.

3. A provision that all amendments to the provisions of the Local School Support Tax Law subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the city-county relief tax ordinance of the county.

4. A provision that the county shall contract before the effective date of the city-county relief tax ordinance with the Department to perform all functions incident to the administration or operation of the city-county relief tax.
Nev. Rev. Stat. § 370.533 — NV Code / Title 32 / Chapter 370 / Section 370.533
“Cigarette” defined
Status: in_force

“ Cigarette ” has the meaning ascribed to it in NRS 370.010 .
Nev. Rev. Stat. § 374.287 — NV Code / Title 32 / Chapter 374 / Section 374.287
Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers
Status: in_force

<Section effective Jan. 1, 2025, to Dec. 31, 2028, when it expires by limitation. See, also, section 374.287 effective until Jan. 1, 2025; NRS 374.287 effective Jan. 1, 2029, to Dec. 31, 2049, when it expires by limitation; and NRS 374.287 effective Jan. 1, 2050.>

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of: (a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use. (b) Appliances and supplies relating to an ostomy. (c) Products for hemodialysis. (d) Medicines: (1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law; (2) Furnished by a licensed physician, dentist or podiatric physician to his or her own patient for the treatment of the patient; (3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or (4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being. (e) Feminine hygiene products. (f) Diapers.

2. As used in this section: (a) “ Medicine ” means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings. (b) “ Medicine ” does not include: (1) Any auditory, ophthalmic or ocular device or appliance. (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment. (3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine. (4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use.

3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section.
Nev. Rev. Stat. § 375B.100 — NV Code / Title 32 / Chapter 375B / Section 375B.100
Amount of tax imposed
Status: in_force

1. Except as otherwise provided in subsection 2, a tax is hereby imposed on the generation-skipping transfer other than a direct skip, that occurs at the same time as and as a result of the death of a person in the amount of the maximum credit allowable against the federal generation-skipping transfer tax for the payment of state generation-skipping transfer taxes.

2. The tax imposed by subsection 1 is reduced by the apportioned amount of the generation-skipping transfer taxes collected by another state.
Nev. Rev. Stat. § 361.265 — NV Code / Title 32 / Chapter 361 / Section 361.265
Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties
Status: in_force

1. To enable the county assessor to make assessments, he or she shall demand from each natural person or firm, and from the president, cashier, treasurer or managing agent of each corporation, association or company, including all banking institutions, associations or firms within the county, a written statement, signed under penalty of perjury, on forms and in the format prescribed by the county assessor of all the personal property within the county, owned, claimed, possessed, controlled or managed by those persons, firms, corporations, associations or companies. The signature required by this subsection may include an electronic signature as defined in NRS 719.100 .

2. The statement must include: (a) A description of the location of any taxable personal property that is owned, claimed, possessed, controlled or managed by the natural person, firm, corporation, association or company, but stored, maintained or otherwise placed at a location other than the principal residence of the natural person or principal place of business of the firm, corporation, association or company; (b) The cost of acquisition of each item of taxable personal property including the cost of any improvements of the personal property, such as additions to or renovations of the property other than routine maintenance or repairs, and the year in which each item of taxable personal property was acquired; and (c) If the natural person, firm, corporation, association or company owns at least 25 mobile or manufactured homes that are being leased within the county for commercial purposes, and those homes have not been converted to real property pursuant to NRS 361.244 , the year, make or model, size, serial number and location of each such mobile or manufactured home.

3. The statement must be returned not later than July 31, except for a statement mailed to the taxpayer after July 15, in which case it must be returned within 15 days after demand for its return is made. Upon petition of the property owner showing good cause, the county assessor may grant one or more 30-day extensions.

4. If the owners of any taxable property not listed by another person are absent or unknown, or fail to provide the written statement as described in subsection 1, the county assessor shall make an estimate of the value of the property and assess it accordingly. If the name of the absent owner is known to the county assessor, the property must be assessed in that name. If the name of the owner is unknown to the county assessor, the property must be assessed to “unknown owner,” but no mistake made in the name of the owner or the supposed owner of personal property renders the assessment or any sale of the property for taxes invalid.

5. If any person, officer or agent neglects or refuses on demand of the county assessor or his or her deputy to give the statement required by this section, or gives a false name, or refuses to give his or her name or sign the statement, the person, officer or agent is guilty of a misdemeanor.
Nev. Rev. Stat. § 363A.220 — NV Code / Title 32 / Chapter 363A / Section 363A.220
Standing to recover
Status: in_force

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
Nev. Rev. Stat. § 360B.495 — NV Code / Title 32 / Chapter 360B / Section 360B.495
“Tonics and vitamins” construed
Status: in_force

“ Tonics and vitamins ” includes dietary supplements.
Nev. Rev. Stat. § 363C.500 — NV Code / Title 32 / Chapter 363C / Section 363C.500
Educational services (NAICS 61)
Status: in_force

1. The educational services business category (NAICS 61) includes all businesses primarily engaged in providing instruction and training in a wide variety of subjects.

2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.281 percent.
Nev. Rev. Stat. § 370.635 — NV Code / Title 32 / Chapter 370 / Section 370.635
“Master Settlement Agreement” defined
Status: in_force

“ Master Settlement Agreement ” has the meaning ascribed to it in NRS 370A.070 .
Nev. Rev. Stat. § 370.290 — NV Code / Title 32 / Chapter 370 / Section 370.290
Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty
Status: in_force

1. A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier.

2. No cigarette revenue stamp tax is required on any cigarettes exported from Nevada by a wholesale dealer to a person authorized by the state of destination to possess untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of its stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix Nevada cigarette revenue stamps.

3. Every wholesale dealer shall, at the time of shipping or delivering any unstamped cigarettes to a point outside of this state, make a duplicate invoice and transmit such duplicate invoice to the Department, at Carson City, not later than the 15th day of the following month.

4. Within 30 days after any wholesale dealer ships any unstamped cigarettes to any destination outside Nevada, the dealer shall send to the state of destination a written notice of the fact of such shipment and whatever other information is required by such state.

5. If a wholesale dealer knowingly or negligently fails to comply with the requirements of this section, the Department may: (a) Impose a civil penalty pursuant to NRS 370.523 ; (b) Suspend or revoke its license or permit, as provided in NRS 370.595 ; or (c) Take any combination of the action authorized by paragraphs (a) and (b).
Nev. Rev. Stat. § 372.724 — NV Code / Title 32 / Chapter 372 / Section 372.724
Applicability to certain retailers; construction of certain terms
Status: in_force

1. The provisions of this chapter relating to: (a) The imposition, collection and remittance of the sales tax apply to every retailer whose activities have a sufficient nexus with this State to satisfy the requirements of the United States Constitution. (b) The collection and remittance of the use tax apply to every retailer whose activities have a sufficient nexus with this State to satisfy the requirements of the United States Constitution.

2. In administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in this State” in accordance with the provisions of subsection 1.
Nev. Rev. Stat. § 375A.415 — NV Code / Title 32 / Chapter 375A / Section 375A.415
Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing
Status: in_force

If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Department may enter into a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum will be accepted in full satisfaction of any and all death taxes imposed by this state, including any interest to the date of filing the agreement. The agreement must also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make that agreement. Either the Department or the executor or administrator shall file the agreement, or a duplicate, with the Department. The tax shall be deemed conclusively fixed as provided in the agreement. Unless the tax is paid within 90 days after filing the agreement, interest accrues upon the amount fixed in the agreement but the time between the decedent's death and the filing must not be included in computing the interest.
Nev. Rev. Stat. § 375B.350 — NV Code / Title 32 / Chapter 375B / Section 375B.350
Time for commencement of proceedings for collection
Status: in_force

Proceedings for the collection of any tax imposed by NRS 375B.100 may be commenced at any time after the tax is due and within 10 years after the time a determination of deficiency is issued.
Nev. Rev. Stat. § 361.323 — NV Code / Title 32 / Chapter 361 / Section 361.323
Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State
Status: in_force

1. Except as otherwise provided in NRS 361.320 , where 75 percent or more of the physical property of an electric light and power company is devoted to the generation or transmission of electricity for use outside the State of Nevada and the physical property also includes three or more operating units which are not interconnected at any point within the State of Nevada, the Nevada Tax Commission shall successively: (a) Determine separately the valuation of each operating unit, using the criteria provided in subsection 2 of NRS 361.320 . (b) Apportion 15 percent of the valuation of each operating unit which generates electricity predominantly for use outside Nevada to each other operating unit within the State of Nevada. (c) Apportion the valuation of each operating unit, adjusted as required by paragraph (b) upon a mile-unit basis among the counties in which the operating unit is located.

2. Except as otherwise provided in NRS 361.320 , where 75 percent or more of the physical property of an electric light and power company is devoted to the generation or transmission of electricity for use outside the State of Nevada and the physical property also includes two but not more than two operating units which are not interconnected at any point within the State of Nevada, the Nevada Tax Commission shall successively: (a) Determine separately the valuation of each operating unit, using the criteria provided in subsection 2 of NRS 361.320 . (b) Apportion 20 percent of the valuation of each operating unit which generates electricity predominantly for use outside Nevada to each other operating unit within the State of Nevada. (c) Apportion the valuation of each operating unit, adjusted as required by paragraph (b) upon a mile-unit basis among the counties in which the operating unit is located.
Nev. Rev. Stat. § 374A.030 — NV Code / Title 32 / Chapter 374A / Section 374A.030
Sales and Use Tax Account: Remittances; deposits; transfers
Status: in_force

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department.

2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

3. The State Controller, acting upon the collection data furnished by the Department, shall monthly: (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax. (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a). (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county school district fund.