Nev. Rev. Stat. § 374.759 — NV Code / Title 32 / Chapter 374 / Section 374.759
Civil actions; immunity; remedies
Status: in_force

1. Nothing in NRS 374.751 to 374.759 , inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.

2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.

3. Nothing in this section shall apply to or otherwise limit: (a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department. (b) The right of a taxpayer to seek a refund pursuant to NRS 374.635 to 374.720 , inclusive.
Nev. Rev. Stat. § 361.335 — NV Code / Title 32 / Chapter 361 / Section 361.335
Notice of completion of assessment roll and of meeting of county board of equalization
Status: in_force

After the assessment roll has been completed pursuant to NRS 361.300 , the clerk of the board of county commissioners shall thereupon immediately give notice thereof and of the time the county board of equalization will meet to equalize assessments. The notice must be given by publication in a newspaper of the county, if there is one so published in the county, and by posting at the front door of the courthouse, and in such additional manner as the board of county commissioners may direct.
Nev. Rev. Stat. § 372.200 — NV Code / Title 32 / Chapter 372 / Section 372.200
Tax as debt to State
Status: in_force

The tax required to be collected by the retailer constitutes a debt owed by the retailer to this State.
Nev. Rev. Stat. § 372B.015 — NV Code / Title 32 / Chapter 372B / Section 372B.015
“Autonomous vehicle network company” defined
Status: in_force

“Autonomous vehicle network company” has the meaning ascribed to it in NRS 706B.030 .
Nev. Rev. Stat. § 361.610 — NV Code / Title 32 / Chapter 361 / Section 361.610
Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person to file claim and collect property
Status: in_force

1. Out of the sale price or rents of any property of which he or she is trustee, the county treasurer shall pay the costs due any officer for the enforcement of the tax upon the parcel of property and all taxes owing thereon, and upon the redemption of any property from the county treasurer as trustee, he or she shall pay the redemption money over to any officers having fees due them from the parcels of property and pay the tax for which it was sold and pay the redemption percentage according to the proportion those fees respectively bear to the tax.

2. In no case may: (a) Any service rendered by any officer under this chapter become or be allowed as a charge against the county; or (b) The sale price or rent or redemption money of any one parcel of property be appropriated to pay any cost or tax upon any other parcel of property than that so sold, rented or redeemed.

3. After paying all the tax and costs upon any one parcel of property, the county treasurer shall pay into the general fund of the county, from the excess proceeds of the sale: (a) The first $300 of the excess proceeds; and (b) Ten percent of the next $10,000 of the excess proceeds.

4. The amount remaining after the county treasurer has paid the amounts required by subsection 3 must be deposited in an interest-bearing account maintained for the purpose of holding excess proceeds separate from other money of the county. If no claim is made for the excess proceeds within 1 year after the deed given by the county treasurer is recorded, the county treasurer shall pay the money into the general fund of the county, and it must not thereafter be refunded to the former property owner or his or her successors in interest. All interest paid on money deposited in the account required by this subsection is the property of the county.

5. If a person listed in subsection 6 makes a claim in writing for the excess proceeds within 1 year after the deed is recorded, the county treasurer shall pay the claim or the proper portion of the claim over to the person if the county treasurer is satisfied that the person is entitled to it.

6. A claim for excess proceeds must be paid out in the following order of priority to: (a) The following persons in the order of priority of the liens recorded or perfected before the sale: (1) A person holding a valid lien under subsection 3 of NRS 444.520 ; (2) Persons specified in paragraphs (b), (c), (d), (g), (h) and (i) of subsection 4 of NRS 361.585 ; (3) An association, as defined in NRS 116.011 , that has caused to be recorded a notice of default and election to sell the property pursuant to paragraph (b) of subsection 1 of NRS 116.31162 that has not been rescinded; and (4) An association, as defined in NRS 116B.030 , or a hotel unit owner, as defined in NRS 116B.125 , that has caused to be recorded a notice of default and election to sell the property pursuant to paragraph (b) of subsection 1 of NRS 116B.635 that has not been rescinded; and (b) Any person specified in paragraphs (a), (e) and (f) of subsection 4 of NRS 361.585 .

7. The county treasurer shall approve or deny a claim within 30 days after the period described in subsection 4 for filing a claim has expired. Any records or other documents concerning a claim shall be deemed the working papers of the county treasurer and are confidential. If more than one person files a claim, and the county treasurer is not able to determine who is entitled to the excess proceeds, the matter must be submitted to mediation.

8. If the mediation is not successful, the county treasurer shall: (a) Conduct a hearing to determine who is entitled to the excess proceeds; or (b) File an action for interpleader.

9. A person who is aggrieved by a determination of the county treasurer pursuant to this section may, within 90 days after the person receives notice of the determination, commence an action for judicial review of the determination in district court.

10. If an association, as defined in NRS 116.011 , recovers any amount of excess proceeds of a sale of a residential unit, as defined in NRS 116.332 , the amount recovered by the association shall be deemed to have satisfied the debt owed by the owner of the residential unit to the association and the association may not recover in a civil action or otherwise collect any deficiency remaining due to the association from the owner.

11. Any agreement to locate, deliver, recover or assist in the recovery of remaining excess proceeds of a sale which is entered into by a person listed in subsection 6 must: (a) Be in writing. (b) Be signed by the person listed in subsection 6. (c) If the agreement is entered into by a natural person for assistance in the recovery of excess proceeds remaining from a sale of a residence that was occupied by that natural person as his or her primary residence at the time of the sale, not provide for a fee of more than 10 percent of the total remaining excess proceeds of the sale due that person.

12. In addition to authorizing a person pursuant to an agreement described in subsection 11 to file a claim and collect from the county treasurer any property owed to the person, a person listed in subsection 6 may authorize a person pursuant to a power of attorney, assignment or any other legal instrument to file a claim and collect from the county treasurer any property owed to him or her. The county is not liable for any losses resulting from the approval of the claim if the claim is paid by the county treasurer in accordance with the provisions of the legal instrument.
Nev. Rev. Stat. § 375A.475 — NV Code / Title 32 / Chapter 375A / Section 375A.475
Determination of domicile of decedent
Status: in_force

The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
Nev. Rev. Stat. § 363B.110 — NV Code / Title 32 / Chapter 363B / Section 363B.110
Imposition, amount and payment of tax; filing of return; credits
Status: in_force

1. Except as otherwise provided in NRS 360.203 , there is hereby imposed an excise tax on each employer at the rate of 1.475 percent of the amount by which the sum of all the wages, as defined in NRS 612.190 , paid by the employer during a calendar quarter with respect to employment in connection with the business activities of the employer exceeds $50,000.

2. The tax imposed by this section: (a) Does not apply to any person or other entity or any wages this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution. (b) Must not be deducted, in whole or in part, from any wages of persons in the employment of the employer.

3. Each employer shall, on or before the last day of the month immediately following each calendar quarter for which the employer is required to pay a contribution pursuant to NRS 612.535 : (a) File with the Department a return on a form prescribed by the Department; and (b) Remit to the Department any tax due pursuant to this chapter for that calendar quarter.

4. In determining the amount of the tax due pursuant to this section, an employer is entitled to subtract from the amount calculated pursuant to subsection 1 a credit in an amount equal to 50 percent of the amount of the commerce tax paid by the employer pursuant to chapter 363C of NRS for the preceding taxable year. The credit may only be used for any of the 4 calendar quarters immediately following the end of the taxable year for which the commerce tax was paid. The amount of credit used for a calendar quarter may not exceed the amount calculated pursuant to subsection 1 for that calendar quarter. Any unused credit may not be carried forward beyond the fourth calendar quarter immediately following the end of the taxable year for which the commerce tax was paid, and a taxpayer is not entitled to a refund of any unused credit.

5. An employer who makes a donation of money to a scholarship organization during the calendar quarter for which a return is filed pursuant to this section is entitled, in accordance with NRS 363B.119 , to a credit equal to the amount authorized pursuant to NRS 363B.119 against any tax otherwise due pursuant to this section. As used in this subsection, “scholarship organization” has the meaning ascribed to it in NRS 388D.260 .
Nev. Rev. Stat. § 377A.060 — NV Code / Title 32 / Chapter 377A / Section 377A.060
Redistribution by Department
Status: in_force

The Department may redistribute any fee, tax, penalty and interest to the county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution.
Nev. Rev. Stat. § 377A.115 — NV Code / Title 32 / Chapter 377A / Section 377A.115
Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification
Status: in_force

The board shall not repeal or amend or otherwise directly or indirectly modify an ordinance enacted pursuant to paragraph (d) of subsection 1 of NRS 377A.020 in such a manner as to impair an outstanding bond issued pursuant to this chapter, or other obligations incurred pursuant to this chapter, until all obligations for which revenue from the ordinance have been pledged or otherwise made payable from such revenues pursuant to this chapter have been discharged in full or provision for full payment and redemption has been made.
Nev. Rev. Stat. § 374.373 — NV Code / Title 32 / Chapter 374 / Section 374.373
Deduction of certain bad debts from taxable sales; violations
Status: in_force

1. If a retailer is unable to collect all or part of the sales price of a sale, the retailer is entitled to receive a deduction from his or her taxable sales for that bad debt.

2. Any deduction that is claimed pursuant to this section may not include interest.

3. The amount of any deduction claimed must equal the amount of a deduction that may be claimed pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 , for that sale minus: (a) Any finance charge or interest charged as part of the sale; (b) Any sales or use tax charged on the sales price; (c) Any amount not paid on the sales price because the tangible personal property that was sold has remained in the possession of the retailer until the full sales price is paid; (d) Any expense incurred in attempting to collect the bad debt; and (e) The value of any property sold that has been repossessed by the retailer.

4. A bad debt may be claimed as a deduction on the return that covers the period during which the bad debt is written off in the business records of the retailer that are maintained in the ordinary course of the retailer's business and is eligible to be claimed as a deduction pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 , or if the retailer is not required to file a federal income tax return, would be eligible to be claimed as a deduction pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 .

5. If a bad debt for which a deduction has been claimed is subsequently collected in whole or in part, the tax on the amount so collected must be reported on the return that covers the period in which the collection is made.

6. If the amount of the bad debt is greater than the amount of the taxable sales reported for the period during which the bad debt is claimed as a deduction, a claim for a refund may be filed pursuant to NRS 374.635 to 374.720 , inclusive, except that the time within which the claim may be filed begins on the date on which the return that included the deduction was filed.

7. If the retailer has contracted with a certified service provider for the remittance of the tax due under this chapter, the service provider may, on behalf of the retailer, claim any deduction to which the retailer is entitled pursuant to this section. The service provider shall credit or refund the full amount of any deduction or refund received pursuant to this section to the retailer.

8. For the purposes of reporting a payment received on a bad debt for which a deduction has been claimed, the payment must first be applied to the sales price of the property sold and the tax due thereon, and then to any interest, service charge or other charge that was charged as part of the sale.

9. If the records of a retailer indicate that a bad debt may be allocated among other states that are members of the Streamlined Sales and Use Tax Agreement, the retailer may allocate the bad debt among those states.

10. A retailer who assigns a debt to an entity which is part of an affiliated group that includes the retailer may claim any deduction or refund to which the retailer would otherwise be entitled pursuant to this section, notwithstanding: (a) The assignment of the debt to the entity; (b) That the debt is written off as a bad debt in the business records of the entity which are maintained in the ordinary course of the entity's business; and (c) That the bad debt is or would be eligible to be claimed by the entity as a deduction pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 .

11. Except as otherwise provided in subsection 12, upon determining that a retailer has filed a return which contains one or more violations of the provisions of this section, the Department shall: (a) For the first return of any retailer which contains one or more violations, issue a letter of warning to the retailer which provides an explanation of the violation or violations contained in the return. (b) For the first or second return, other than a return described in paragraph (a), in any calendar year which contains one or more violations, assess a penalty equal to the amount of the deduction claimed or $1,000, whichever is less. (c) For the third and each subsequent return in any calendar year which contains one or more violations, assess a penalty of three times the amount of the deduction claimed or $3,000, whichever is less.

12. For the purposes of subsection 11, if the first violation of this section by any retailer was determined by the Department through an audit which covered more than one return of the retailer, the Department shall treat all returns which were determined through the same audit to contain a violation or violations in the manner provided in paragraph (a) of subsection 11.

13. As used in this section: (a) “ Affiliated group ” means: (1) An affiliated group as defined in section 1504(a) of the Internal Revenue Code , 26 U.S.C. § 1504(a) ; or (2) A controlled group of corporations as described in section 1563(a)(2) of the Internal Revenue Code , 26 U.S.C. § 1563(a)(2) . (b) “ Bad debt ” means a debt that may be deducted pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 . (c) “Certified service provider” has the meaning ascribed to it in NRS 360B.060 .
Nev. Rev. Stat. § 370.090 — NV Code / Title 32 / Chapter 370 / Section 370.090
Inventory required for wholesale dealer
Status: in_force

Each person licensed as a wholesale dealer shall keep on hand at all times cigarettes of a wholesale value of at least $10,000.
Nev. Rev. Stat. § 363C.093 — NV Code / Title 32 / Chapter 363C / Section 363C.093
Businesses constituting passive entities
Status: in_force

1. For the purposes of this chapter, a business is a “ passive entity ” only if: (a) The business is a limited-liability company, general partnership, limited-liability partnership, limited partnership or limited-liability limited partnership, or a trust, other than a business trust; (b) During the period for which the gross revenue of the business entity is reported pursuant to NRS 363C.200 , at least 90 percent of the business entity's federal gross income consists of the following income: (1) Dividends, interest, foreign currency exchange gains, periodic and nonperiodic payments with respect to notional principal contracts, option premiums, cash settlements or termination payments with respect to a financial instrument, and income from a limited-liability company; (2) Capital gains from the sale of real property, gains from the sale of commodities traded on a commodities exchange and gains from the sale of securities; and (3) Royalties, bonuses or delay rental income from mineral properties and income from other nonoperating mineral interests; and (c) The business entity does not receive more than 10 percent of its federal gross income from conducting an active trade or business.

2. As used in paragraph (b) of subsection 1, the term “income” does not include any: (a) Rent; or (b) Income received by a nonoperator from mineral properties under a joint operating agreement if the nonoperator is a member of an affiliated group and another member of that group is the operator under that joint operating agreement.

3. For the purposes of paragraph (c) of subsection 1: (a) Except as otherwise provided in this subsection, a business entity is “conducting an active trade or business” if: (1) The activities being carried on by the business entity include one or more active operations that form a part of the process of earning income or profit, and the business entity performs active management and operating functions; or (2) Any assets, including, without limitation, royalties, patents, trademarks and other intangible assets, held by the business entity are used in the active trade or business of one or more related business entities. (b) The ownership of a royalty interest or a nonoperating working interest in mineral rights does not constitute the conduct of an active trade or business. (c) The payment of compensation to employees or independent contractors for financial or legal services reasonably necessary for the operation of a business does not constitute the conduct of an active trade or business. (d) Holding a seat on the board of directors of a business entity does not by itself constitute the conduct of an active trade or business. (e) Activities performed by a business entity include activities performed by persons outside the business entity, including independent contractors, to the extent that those persons perform services on behalf of the business entity and those services constitute all or any part of the business entity's trade or business.
Nev. Rev. Stat. § 372.350 — NV Code / Title 32 / Chapter 372 / Section 372.350
Liability of purchaser who uses property declared exempt for purpose not exempt
Status: in_force

If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of sales tax as if he were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him shall be deemed the gross receipts from such retail sale.
Nev. Rev. Stat. § 369.462 — NV Code / Title 32 / Chapter 369 / Section 369.462
Payment of tax by supplier
Status: in_force

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must pay the excise tax levied pursuant to NRS 369.330 .
Nev. Rev. Stat. § 375A.060 — NV Code / Title 32 / Chapter 375A / Section 375A.060
“Transferee” defined
Status: in_force

“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor or beneficiary.
Nev. Rev. Stat. § 360B.445 — NV Code / Title 32 / Chapter 360B / Section 360B.445
“Food” and “food ingredients” construed
Status: in_force

“ Food ” and “ food ingredients ” mean substances, whether in liquid, concentrated, solid, frozen, dried or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value, except alcoholic beverages, dietary supplements and tobacco.
Nev. Rev. Stat. § 361.565 — NV Code / Title 32 / Chapter 361 / Section 361.565
Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice
Status: in_force

1. Except as otherwise provided in subsection 3, if the tax remains delinquent 30 days after the first Monday in April of each year, the tax receiver of the county shall cause notice of the delinquency to be published: (a) At least once in the newspaper which publishes the list of taxpayers pursuant to NRS 361.300 . If there is no newspaper in the county, the notice must be posted in at least five conspicuous places within the county. (b) On an Internet website that is maintained by the county treasurer or, if the county treasurer does not maintain an Internet website, on an Internet website maintained by the county.

2. The cost of publication in each case must be charged to the delinquent taxpayer, and is not a charge against the State or county. The publication must be made at not more than legal rates.

3. If the delinquent property consists of unimproved real estate assessed at a sum not exceeding $25, the notice must be given by posting a copy of the notice in three conspicuous places within the county without publishing the notice in a newspaper.

4. The notice must contain the information required for a notice of delinquency pursuant to subsection 2 of NRS 361.5648 .
Nev. Rev. Stat. § 374.360 — NV Code / Title 32 / Chapter 374 / Section 374.360
Date tax due
Status: in_force

Except as otherwise provided in NRS 374.385 or required by the Department pursuant to NRS 360B.200 , the taxes imposed by this chapter are due and payable to the Department monthly on or before the last day of the month next succeeding each month.
Nev. Rev. Stat. § 375.060 — NV Code / Title 32 / Chapter 375 / Section 375.060
Declaration of value of property
Status: in_force

1. Each deed evidencing a transfer of title of real property or land sale installment contract that is presented for recordation to the county recorder must be accompanied by a declaration of value made on a form prescribed by the Nevada Tax Commission.

2. A county recorder shall not charge or collect any fees for recording the declaration of value required pursuant to this section.
Nev. Rev. Stat. § 374.310 — NV Code / Title 32 / Chapter 374 / Section 374.310
Personal property used for performance of certain contracts on public works
Status: in_force

1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a contract on public works executed prior to July 1, 1967.

2. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a contract on public works which was executed prior to May 1, 1981, or for which a binding bid was submitted before that date if the bid was afterward accepted.
Nev. Rev. Stat. § 360.288 — NV Code / Title 32 / Chapter 360 / Section 360.288
Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration
Status: in_force

1. Upon the completion of the national decennial census conducted by the Bureau of the Census of the United States Department of Commerce, the State Demographer shall revise the population counts for every block, block group and census tract as set forth in the census to count every inmate who was a resident of the State before incarceration in the block, block group and census tract of which an inmate was a resident before his or her incarceration.

2. The Department of Corrections shall, upon request, provide to the State Demographer all available information requested by the State Demographer in carrying out the provisions of subsection 1.

3. As used in this section: (a) “ Block ” means the smallest geographical unit whose boundaries were designated by the Bureau of the Census of the United States Department of Commerce in its topographically integrated geographic encoding and referencing system. (b) “ Block group ” means a combination of blocks whose numbers begin with the same digit. (c) “ Census tract ” means a combination of block groups. (d) “ Inmate ” means a person who was determined to be incarcerated in a facility or institution of the Department of Corrections at the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce. (e) “ State Demographer ” means the demographer employed by the Department of Taxation pursuant to NRS 360.283 .
Nev. Rev. Stat. § 377.057 — NV Code / Title 32 / Chapter 377 / Section 377.057
Distribution of supplemental city-county relief tax
Status: in_force

1. The State Controller, acting upon the relevant information furnished by the Department, shall distribute monthly from the fees, taxes, interest and penalties which derive from the supplemental city-county relief tax collected in all counties and from out-of-state businesses during the preceding month, excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855 and except as otherwise provided in subsection 2, to: (a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties, an amount equal to one-twelfth of the amount distributed in the immediately preceding fiscal year multiplied by one plus: (1) The percentage change in the total receipts from the supplemental city-county relief tax for all counties and from out-of-state businesses, from the fiscal year 2 years preceding the immediately preceding fiscal year to the fiscal year preceding the immediately preceding fiscal year; or (2) The percentage change in the population of the county, as certified by the Governor pursuant to NRS 360.285 , added to the percentage change in the Consumer Price Index for the year ending on December 31 next preceding the year of distribution, whichever is less, except that the amount distributed to the county must not be less than the amount specified in subsection 5. (b) All other counties, the amount remaining after making the distributions required by paragraph (a) to each of these counties in the proportion that the amount of supplemental city-county relief tax collected in the county for the month bears to the total amount of supplemental city-county relief tax collected for that month in the counties whose distribution will be determined pursuant to this paragraph.

2. If the amount of supplemental city-county relief tax collected in a county listed in paragraph (a) of subsection 1 for the 12 most recent months for which information concerning the actual amount collected is available on February 15 of any year exceeds by more than 10 percent the amount distributed pursuant to paragraph (a) of subsection 1 to that county for the same period, the State Controller shall distribute that county's portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (b) of subsection 1 in all subsequent fiscal years, unless a waiver is granted pursuant to subsection 3.

3. A county which, pursuant to subsection 2, is required to have its portion of the proceeds from the supplemental city-county relief tax distributed pursuant to paragraph (b) of subsection 1 may file a request with the Nevada Tax Commission for a waiver of the requirements of subsection 2. The request must be filed on or before February 20 next preceding the fiscal year for which the county will first receive its portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (b) of subsection 1 and must be accompanied by evidence which supports the granting of the waiver. The Commission shall grant or deny a request for a waiver on or before March 10 next following the timely filing of the request. If the Commission determines that the increase in the amount of supplemental city-county relief tax collected in the county was primarily caused by: (a) Nonrecurring taxable sales, it shall grant the request. (b) Normal or sustainable growth in taxable sales, it shall deny the request. A county which is granted a waiver pursuant to this subsection is not required to obtain a waiver in any subsequent fiscal year to continue to receive its portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (a) of subsection 1 unless the amount of supplemental city-county relief tax collected in the county in a fiscal year again exceeds the threshold established in subsection 2.

4. The amount apportioned to each county must be deposited in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of each county.

5. The minimum amount which may be distributed to the following counties in a month pursuant to paragraph (a) of subsection 1 is as follows: Douglas$580,993 Esmeralda 53,093 Lander155,106 Lincoln72,973 Lyon 356,858 Mineral 118,299 Nye 296,609 Pershing96,731 Storey69,914 White Pine 158,863
Nev. Rev. Stat. § 370A.110 — NV Code / Title 32 / Chapter 370A / Section 370A.110
“Releasing parties” defined
Status: in_force

“Releasing parties” has the meaning ascribed to it in section II(pp) of the Master Settlement Agreement.
Nev. Rev. Stat. § 375A.635 — NV Code / Title 32 / Chapter 375A / Section 375A.635
Election to invoke provisions; notice of election; effect of executor's rejection or failure to reject election
Status: in_force

1. If this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time before the commencement of legal action for determination of domicile within this state or within 60 days thereafter, any executor, or the taxing official of any such state, may elect to invoke the provisions of NRS 375A.600 to 375A.690 , inclusive. The executor or taxing official shall send a notice of that election by registered mail, return receipt requested, to the taxing official of each such state and to each executor, ancillary administrator and interested person.

2. Within 40 days after the receipt of the notice of election, any executor may reject that election by sending a notice, by registered mail, return receipt requested, to all persons originally required to be sent a notice of election. When an election has been rejected by an executor, no further proceedings must be had under NRS 375A.600 to 375A.690 , inclusive. If the election is not rejected within the 40-day period, the dispute as to death taxes must be determined solely as provided in NRS 375A.600 to 375A.690 , inclusive. No other proceedings to determine or assess those death taxes must thereafter be maintained in any court of this state or any other state.
Nev. Rev. Stat. § 360.7585 — NV Code / Title 32 / Chapter 360 / Section 360.7585
“Production company” defined
Status: in_force

“ Production company ” means a business that finances, arranges to finance or supervises the production of a qualified production.
Nev. Rev. Stat. § 370.0325 — NV Code / Title 32 / Chapter 370 / Section 370.0325
“Qualified tribal land” defined
Status: in_force

“ Qualified tribal land ” means any real property:

1. For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and

2. Over which an Indian tribe exercises governmental power.
Nev. Rev. Stat. § 361.685 — NV Code / Title 32 / Chapter 361 / Section 361.685
Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs
Status: in_force

1. The district attorney or the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733 , inclusive, shall file in the office of the county recorder a copy of each notice published or posted, with the affidavit of the publisher or foreman in the office, setting forth the date of each publication of the notice in the newspaper in which the notice was published.

2. The officers shall file a copy of the notices posted, with an affidavit of the time and place of posting.

3. Copies so filed or certified copies thereof are prima facie evidence of all the facts contained in the notice or affidavit, in all courts in the State.

4. The publishers are entitled to not more than the legal rate for each case for publishing a notice, including the making of the affidavit.

5. The county recorder is entitled to 50 cents for filing each notice of publication, including the affidavit.

6. The sums allowed must be taxed and collected as other costs in the case from the defendant, and in no case may they be charged against or collected from the county or State.
Nev. Rev. Stat. § 374.170 — NV Code / Title 32 / Chapter 374 / Section 374.170
Form and contents of resale certificate
Status: in_force

A resale certificate must:

1. Be substantially in such form and include such information as the Department may prescribe; and

2. Unless submitted in electronic form, be signed by the purchaser.
Nev. Rev. Stat. § 363D.140 — NV Code / Title 32 / Chapter 363D / Section 363D.140
Maintenance and availability of records of taxpayer; regulations; 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. § 368A.330 — NV Code / Title 32 / Chapter 368A / Section 368A.330
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
Status: in_force

1. The Board or the Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.

2. The action must be tried in Carson City or Clark County unless the court, with the consent of the Attorney General, orders a change of place of trial.

3. 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. § 374.790 — NV Code / Title 32 / Chapter 374 / Section 374.790
Remedies of county are cumulative
Status: in_force

The remedies of a county provided for in this chapter are cumulative, and no action taken by the Department, the Attorney General or a district attorney constitutes an election by the county to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
Nev. Rev. Stat. § 360A.380 — NV Code / Title 32 / Chapter 360A / Section 360A.380
Limitation on withholding or transmitting assets
Status: in_force

In carrying out the provisions of NRS 360A.370 , the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of this State. As soon as the Department determines that the assets have been withheld or transmitted, it shall consent to a transfer or other disposition of the assets in excess of that amount.
Nev. Rev. Stat. § 369.388 — NV Code / Title 32 / Chapter 369 / Section 369.388
Importer to purchase liquor only from supplier; exception
Status: in_force

Except as otherwise provided in subsection 2 of NRS 369.176 , a person who holds an importer's license or permit may purchase a liquor only from the supplier of that liquor.
Nev. Rev. Stat. § 374.757 — NV Code / Title 32 / Chapter 374 / Section 374.757
Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator
Status: in_force

1. In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if: (a) The marketplace facilitator provides proof satisfactory to the Department that the marketplace facilitator has made a reasonable effort to obtain accurate information from the marketplace seller about the retail sale; and (b) The failure to collect and remit the correct tax on the retail sale was due to incorrect information provided to the marketplace facilitator by the marketplace seller.

2. Except as otherwise provided in subsection 3, in administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if the marketplace facilitator provides proof satisfactory to the Department that: (a) The retail sale was made before January 1, 2021; (b) The retail sale was made through a marketplace of the marketplace facilitator; and (c) The failure to collect the sales tax or use tax was due to an error other than an error in sourcing the retail sale.

3. The relief from liability provided pursuant to subsection 2 for the 2019 and 2020 calendar year, respectively, shall not exceed 5 percent of the total sales and use tax owed for the calendar year on the cumulative gross receipts of the marketplace facilitator from retail sales made or facilitated by the marketplace facilitator for one or more marketplace sellers to customers in this State.

4. If a marketplace facilitator is relieved of liability for the collection and remittance of any amount of the sales tax or use tax pursuant to subsection 1, the marketplace seller or purchaser, as applicable, is liable for the payment of such uncollected, unpaid or unremitted tax.

5. To the extent that a marketplace facilitator is relieved of liability for the collection and remittance of any tax pursuant to subsections 2 and 3, the marketplace seller for whom the marketplace facilitator made or facilitated the retail sale giving rise to the tax is also relieved of such liability.

6. Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the Department any tax imposed by this chapter.
Nev. Rev. Stat. § 360.650 — NV Code / Title 32 / Chapter 360 / Section 360.650
“Special district” defined
Status: in_force

“Special district” means a governmental entity that receives any portion of the proceeds of a tax which is included in the Account and which is not:

1. A county;

2. A city;

3. A town; or

4. An enterprise district.
Nev. Rev. Stat. § 366.680 — NV Code / Title 32 / Chapter 366 / Section 366.680
Judgment for plaintiff: Disposition of amount; interest
Status: in_force

1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise tax or other amount due from the plaintiff under this chapter, and the balance of the judgment shall be refunded to the plaintiff.

2. In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount found to have been collected illegally from the date of payment of such amount to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than 30 days, such date to be determined by the Department.
Nev. Rev. Stat. § 365.597 — NV Code / Title 32 / Chapter 365 / Section 365.597
Disciplinary action for sale of motor vehicle fuel which exceeds ethanol tolerance prescribed by federal law
Status: in_force

1. If the Department determines through an audit that a retailer has sold motor vehicle fuel which substantially exceeds the ethanol tolerance for motor vehicle fuel prescribed by federal law, the Department may: (a) For a first violation and each subsequent violation committed during the first violation year, impose an administrative fine of not more than $1,000 on the retailer and the supplier of the motor vehicle fuel. The total fines imposed on a person pursuant to this paragraph must not exceed $100,000. (b) For each violation committed during the second violation year, impose an administrative fine of not more than $2,500 on the retailer and the supplier of the motor vehicle fuel and suspend any license issued to the retailer or the supplier pursuant to the provisions of this chapter for not more than 60 days. The total fines imposed on a person pursuant to this paragraph must not exceed $250,000. (c) For each violation committed during the third or subsequent violation year, impose an administrative fine of not more than $5,000 on the retailer and the supplier of the motor vehicle fuel and permanently revoke any license issued to the retailer or the supplier pursuant to the provisions of this chapter. The total fines imposed on a person pursuant to this paragraph must not exceed $500,000.

2. As used in this section: (a) “ Substantially exceeds ” means that a motor vehicle fuel contains a concentration of alcohol or is formulated in a manner which exceeds the standards for the formulation of motor vehicle fuel established by federal law in an amount established by the Department. (b) “ Supplier ” includes a person who acts as a supplier of motor vehicle fuel but who is not licensed to engage in business as a supplier pursuant to the provisions of this chapter. (c) “ Violation year ” means any calendar year in which the retailer or supplier commits a violation.
Nev. Rev. Stat. § 372B.120 — NV Code / Title 32 / Chapter 372B / Section 372B.120
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. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.
Nev. Rev. Stat. § 361.7376 — NV Code / Title 32 / Chapter 361 / Section 361.7376
Eligibility to file claim for postponement; maximum amount that may be postponed
Status: in_force

1. The owner of a single-family residence may file a claim to postpone the payment of all or any part of the property tax accrued against his or her residence if: (a) The residence is placed upon the secured or unsecured tax roll and has an assessed value of not more than $175,000; (b) He or she or any other owner of the residence does not own any other real property in this state that has an assessed value of more than $30,000; (c) The residence has been occupied by the owner for at least 6 months; (d) The owner is not the subject of any proceeding for bankruptcy; (e) The owner owes no delinquent property taxes on the residence for a year other than the year in which the application is submitted; (f) The owner has suffered severe economic hardship that was caused by circumstances beyond his or her control, including, without limitation, an illness or a disability that is expected to last for a continuous period of at least 12 months; and (g) The total annual income of the members of the owner's household is at or below the federally designated level signifying poverty.

2. The amount of property tax that may be postponed pursuant to the provisions of NRS 361.736 to 361.7398 , inclusive, may not exceed the amount of property tax that will accrue against the single-family residence in the succeeding 3 fiscal years.
Nev. Rev. Stat. § 370.537 — NV Code / Title 32 / Chapter 370 / Section 370.537
“Cigarette vending machine operator” defined
Status: in_force

“Cigarette vending machine operator” has the meaning ascribed to it in NRS 370.015 .
Nev. Rev. Stat. § 360.883 — NV Code / Title 32 / Chapter 360 / Section 360.883
“Lead participant” defined
Status: in_force

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

“ Lead participant ” means the participant designated by the participants in a project as the lead participant in an application submitted pursuant to NRS 360.889 .
Nev. Rev. Stat. § 375B.180 — NV Code / Title 32 / Chapter 375B / Section 375B.180
Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States
Status: in_force

1. Upon final determination of the federal generation-skipping transfer tax due, the person liable for the tax shall, within 60 days after that determination, give written notice of it to the Department. If any additional tax is due under NRS 375B.100 by reason of this determination, the person liable for the tax shall pay the tax, together with interest as provided in NRS 375B.250 , at the same time he or she files the notice.

2. The State of Nevada shall accept the determination by the United States of the amount of the generation-skipping transfer without further audit.
Nev. Rev. Stat. § 361.400 — NV Code / Title 32 / Chapter 361 / Section 361.400
Appeals from action of county boards of equalization
Status: in_force

1. The State Board of Equalization shall hear and determine all appeals from the action of each county board of equalization, as provided in NRS 361.360 .

2. No such appeals shall be heard and determined by the State Board of Equalization where overvaluation or excessive valuation of the claimant's property, or the undervaluation of other property, or nonassessment of other property, was the ground of complaint before the county board of equalization, save upon the terms and conditions provided in NRS 361.350 and 361.355 .

3. No appeal shall be heard and determined save upon the evidence and data submitted to the county board of equalization, unless it is proven to the satisfaction of the State Board of Equalization that it was impossible in the exercise of due diligence to have discovered or secured such evidence and data in time to have submitted the same to the county board of equalization prior to its final adjournment.
Nev. Rev. Stat. § 371.1035 — NV Code / Title 32 / Chapter 371 / Section 371.1035
Waiver of veteran's exemption; designation of any amount of exemption for credit to Gift Account for the Veterans Home in Southern Nevada or Gift Account for the Veterans Home in Northern Nevada
Status: in_force

1. Any person who qualifies for an exemption pursuant to NRS 371.103 or 371.104 may, in lieu of claiming the exemption: (a) Pay to the Department all or any portion of the amount by which the tax would be reduced if the person claimed the exemption; and (b) Direct the Department to deposit that amount for credit to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145 .

2. Any person who wishes to waive his or her exemption pursuant to this section shall designate the amount to be credited to a Gift Account on a form provided by the Department.

3. The Department shall deposit any money received pursuant to this section with the State Treasurer for credit to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145 . The State Treasurer shall not accept more than a total of $2,000,000 for credit to a Gift Account pursuant to this section and NRS 361.0905 during any fiscal year.
Nev. Rev. Stat. § 373.023 — NV Code / Title 32 / Chapter 373 / Section 373.023
“Commission” defined
Status: in_force

“ Commission ” means a regional transportation commission created pursuant to NRS 277A.170 .
Nev. Rev. Stat. § 365.280 — NV Code / Title 32 / Chapter 365 / Section 365.280
Application for license
Status: in_force

Before becoming a dealer, supplier, exporter or transporter, a person shall apply to the Department, on forms to be prescribed and furnished by the Department, for a license authorizing the applicant to engage in business as a dealer, supplier, exporter or transporter.
Nev. Rev. Stat. § 365.300 — NV Code / Title 32 / Chapter 365 / Section 365.300
Issuance or denial of license
Status: in_force

1. Except as otherwise provided in subsection 2, the Department shall, upon receipt of: (a) The application and bond in proper form, issue to the applicant a license as a dealer or supplier. (b) The application in proper form, issue to the applicant a license as an exporter or a transporter.

2. The Department may refuse to issue a license pursuant to this section to any person: (a) Who formerly held a license issued pursuant to this chapter or a similar license of any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country which, before the time of filing the application, has been revoked for cause; (b) Who applies as a subterfuge for the real party in interest whose license, before the time of filing the application, has been revoked for cause; (c) Who, if the person is a dealer or supplier, neglects or refuses to furnish a bond as required by this chapter; (d) Who is in default in the payment of a tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft in this State, any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country; (e) Who has failed to comply with any provision of this chapter; or (f) Upon other sufficient cause being shown.
Nev. Rev. Stat. § 360.955 — NV Code / Title 32 / Chapter 360 / Section 360.955
Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project
Status: in_force

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

1. If the Office of Economic Development approves an application for a certificate of eligibility for transferable tax credits submitted pursuant to paragraph (a) of subsection 1 of NRS 360.945 , the Office shall immediately forward a copy of the certificate of eligibility which identifies the estimated amount of the tax credits available pursuant to this section to: (a) The lead participant in the qualified project; (b) The Department; and (c) The Nevada Gaming Control Board.

2. Within 14 business days after receipt of an audit provided by the lead participant in the qualified project pursuant to paragraph (l) of subsection 2 of NRS 360.945 and any other accountings or other information required by the Office, the Office shall determine whether to certify the audit and make a final determination of whether a certificate of transferable tax credits will be issued. If the Office certifies the audit and determines that all other requirements for the transferable tax credits have been met, the Office shall notify the lead participant in the qualified project that the transferable tax credits will be issued. Within 30 days after the receipt of the notice, the lead participant in the qualified project shall make an irrevocable declaration of the amount of transferable tax credits that will be applied to each fee or tax set forth in subparagraphs (1), (2) and (3) of paragraph (a) of subsection 1 of NRS 360.945 , thereby accounting for all of the credits which will be issued. Upon receipt of the declaration, the Office shall issue to the lead participant a certificate of transferable tax credits in the amount approved by the Office for the fees or taxes included in the declaration. The lead participant shall notify the Department upon transferring any of the transferable tax credits. The Office shall notify the Department and the Nevada Gaming Control Board of all transferable tax credits issued, segregated by each fee or tax set forth in subparagraphs (1), (2) and (3) of paragraph (a) of subsection 1 of NRS 360.945 . The Department shall notify the Office and the Nevada Gaming Control Board of the amount of any transferable tax credits transferred.

3. A qualified project may be approved for a certificate of eligibility for transferable tax credits: (a) In the amount of $12,500 for each qualified employee, up to a maximum of 6,000 qualified employees. (b) In an amount equal to 5 percent of the first $1 billion of new capital investment in this State made collectively by the participants in the qualified project. (c) In an amount equal to 2.8 percent of the next $2.5 billion of new capital investment in this State made collectively by the participants in the qualified project.

4. For the purpose of computing the amount of transferable tax credits for which a qualified project is eligible pursuant to paragraph (a) of subsection 3: (a) Each qualified employee must be: (1) Employed by a participant at the site of the qualified project. (2) Employed full-time and scheduled to work for an average minimum of 30 hours per week. (3) Employed for at least the last 3 consecutive months of the fiscal year. (4) Offered coverage under a plan of health insurance provided by his or her employer. (b) The wages for federal income tax purposes reported or required to be reported on Form W-2 of the qualified employees of the qualified project must be paid at an average rate of $22 per hour. (c) An employee engaged solely in the construction of the qualified project is deemed not to be a qualified employee.
Nev. Rev. Stat. § 370.033 — NV Code / Title 32 / Chapter 370 / Section 370.033
“Retail dealer” defined
Status: in_force

“ Retail dealer ” means any person, whether located within or outside of the borders of this State, who sells or distributes cigarettes to a consumer within the State.
Nev. Rev. Stat. § 372A.300 — NV Code / Title 32 / Chapter 372A / Section 372A.300
Certification of excess amount collected; credit and refund
Status: in_force

If the Department determines that the excise tax on cannabis or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person or his or her successors in interest.
Nev. Rev. Stat. § 370.165 — NV Code / Title 32 / Chapter 370 / Section 370.165
Levy, rate and collection of tax
Status: in_force

There is hereby levied a tax upon the purchase or possession of cigarettes by a consumer in the State of Nevada at the rate of 90 mills per cigarette. The tax may be represented and precollected by the affixing of a revenue stamp or other approved evidence of payment to each package, packet or container in which cigarettes are sold. The tax must be precollected by the wholesale or retail dealer, and must be recovered from the consumer by adding the amount of the tax to the selling price. Each person who sells cigarettes at retail shall prominently display on the premises a notice that the tax is included in the selling price and is payable under the provisions of this chapter.
Nev. Rev. Stat. § 372.040 — NV Code / Title 32 / Chapter 372 / Section 372.040
“Person” defined
Status: in_force

“Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, but shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.
Nev. Rev. Stat. § 374.800 — NV Code / Title 32 / Chapter 374 / Section 374.800
Indian reservations and colonies: Imposition and collection of sales tax
Status: in_force

1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony.

2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on the reservation or colony.
Nev. Rev. Stat. § 372B.190 — NV Code / Title 32 / Chapter 372B / Section 372B.190
Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver
Status: in_force

1. Except as otherwise provided in NRS 360.235 and 360.395 : (a) No refund of any of the excise taxes imposed by this chapter may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made. (b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period.

2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.

3. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.
Nev. Rev. Stat. § 370.500 — NV Code / Title 32 / Chapter 370 / Section 370.500
Remittance of tax; credit to State General Fund
Status: in_force

1. All amounts of tax required to be paid to the State pursuant to NRS 370.440 to 370.490 , inclusive, must be paid to the Department in the form of remittances payable to the Department.

2. The Department shall deposit these payments with the State Treasurer for credit to the Account for the Tax on Products Made From Tobacco, Other Than Cigarettes, in the State General Fund.
Nev. Rev. Stat. § 372.275 — NV Code / Title 32 / Chapter 372 / Section 372.275
Fuel used to propel motor vehicle
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or other consumption in this State of, any combustible gas, liquid or material of a kind used in an internal or combustion or diesel engine for the generation of power to propel a motor vehicle on the highways.
Nev. Rev. Stat. § 371.070 — NV Code / Title 32 / Chapter 371 / Section 371.070
Reduction for initial registration of certain vehicles after beginning of period of registration
Status: in_force

Except as otherwise provided in subsections 2 and 3 of NRS 371.040 , upon the registration for the first time in this State after the beginning of the period of registration of a vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861 , inclusive, or which has a declared gross weight in excess of 26,000 pounds, the amount of the governmental services tax must be reduced one-twelfth for each month which has elapsed since the beginning of the period of registration.
Nev. Rev. Stat. § 370.577 — NV Code / Title 32 / Chapter 370 / Section 370.577
Issuance of license to certain applicants without payment of fees
Status: in_force

The Department may issue a license without payment of fees to any applicant who is authorized to do business on an Indian reservation or Indian colony or upon a military or other federal reservation.
Nev. Rev. Stat. § 372.690 — NV Code / Title 32 / Chapter 372 / Section 372.690
Judgment for plaintiff: Credits; refund of balance
Status: in_force

1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows: (a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax due from the plaintiff pursuant to this chapter. (b) If the judgment is for a refund of use taxes, it must be credited on any amount of use tax due from the plaintiff pursuant to this chapter.

2. The balance of the judgment must be refunded to the plaintiff.
Nev. Rev. Stat. § 374.675 — NV Code / Title 32 / Chapter 374 / Section 374.675
Injunction or other process to prevent collection of tax prohibited
Status: in_force

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, a county, any officer thereof to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.
Nev. Rev. Stat. § 369.340 — NV Code / Title 32 / Chapter 369 / Section 369.340
Liquor sold to permissible persons exempt from tax
Status: in_force

It is hereby declared to be the intent of this chapter that no excise tax shall be imposed on liquor sold to permissible persons, and the Department, in computing the excise tax to be paid on liquor, shall make rules for refunds or credits to be allowed to any importer making a satisfactory showing of such sales.
Nev. Rev. Stat. § 372.115 — NV Code / Title 32 / Chapter 372 / Section 372.115
Advertisement of assumption or absorption of tax by retailer unlawful; penalty
Status: in_force

1. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.

2. Any person violating any provision of this section is guilty of a misdemeanor.
Nev. Rev. Stat. § 369.480 — NV Code / Title 32 / Chapter 369 / Section 369.480
Wholesale dealers: Inventory; records; inspection; penalty
Status: in_force

1. At all times each wholesale dealer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000.

2. Each wholesale dealer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the Department, a record of all liquor received into the State of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the Department.

3. All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the Department or its agents. Any person preventing or interfering with such inspection is guilty of a misdemeanor.
Nev. Rev. Stat. § 372.065 — NV Code / Title 32 / Chapter 372 / Section 372.065
“Sales price” defined
Status: in_force

1. “ Sales price ” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: (a) The cost of the property sold. (b) The cost of materials used, labor or service cost, interest charged, losses, or any other expenses. (c) The cost of transportation of the property before its purchase.

2. The total amount for which property is sold includes all of the following: (a) Any services that are a part of the sale. (b) Any amount for which credit is given to the purchaser by the seller.

3. “Sales price” does not include any of the following: (a) Cash discounts allowed and taken on sales. (b) The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit, except that this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. (c) The amount charged for labor or services rendered in installing or applying the property sold. (d) The amount of any tax, not including any manufacturers' or importers' excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer. (e) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle which is taken in trade on the purchase of another vehicle.
Nev. Rev. Stat. § 363C.340 — NV Code / Title 32 / Chapter 363C / Section 363C.340
Construction (NAICS 23)
Status: in_force

1. The construction business category (NAICS 23) includes all business entities primarily engaged in the construction of buildings or engineering projects, such as highways and utility systems. Business entities engaged in the preparation of sites for new construction and business entities primarily engaged in subdividing land for sale as building sites also are included in this category.

2. Examples of business entities in this category include, without limitation, general contractors, design-builders, construction managers, turnkey contractors, joint-venture contractors, specialty trade contractors, for-sale builders, speculative builders and merchant builders.

3. 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 0.083 percent.
Nev. Rev. Stat. § 360B.425 — NV Code / Title 32 / Chapter 360B / Section 360B.425
“Delivery charges” construed
Status: in_force

“ Delivery charges ” means charges by a seller of personal property for the preparation and delivery of the property to a location designated by the purchaser of the property, including, but not limited to, charges for transportation, shipping, postage, handling, crating and packing, except that the term does not include any charges for transportation, shipping or postage which are stated separately pursuant to NRS 360B.290 .
Nev. Rev. Stat. § 360A.320 — NV Code / Title 32 / Chapter 360A / Section 360A.320
Remedies supplemental; additional requirements unimpaired
Status: in_force

The remedies provided for in NRS 360A.270 to 360A.320 , inclusive, are intended to supplement any other remedies provided for in this chapter or chapter 365, 366 or 373 of NRS . The provisions of NRS 360A.270 to 360A.320 , inclusive, do not limit or repeal any additional requirements imposed upon the Department by statute, or otherwise by law.
Nev. Rev. Stat. § 361.745 — NV Code / Title 32 / Chapter 361 / Section 361.745
Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller
Status: in_force

1. On the third Mondays of July, October, January and April of each year, each county treasurer shall deposit with the State Controller all money which has come into his or her hands as county treasurer for the use and benefit of the State.

2. Each county treasurer shall hold himself or herself in readiness to settle and pay all money in his or her hands belonging to the State at all other times whenever required to do so by order signed by the State Controller, who is authorized to draw such an order whenever he or she deems it necessary.
Nev. Rev. Stat. § 363A.135 — NV Code / Title 32 / Chapter 363A / Section 363A.135
Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees
Status: in_force

1. Except as otherwise provided in subsection 2, an employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant to NRS 363A.130 any amount authorized pursuant to this section that is paid by the employer for health insurance or a health benefit plan for its employees in the calendar quarter for which the tax is paid. The amounts for which the deduction is allowed include: (a) For a self-insured employer, all amounts paid during the calendar quarter for claims, direct administrative services costs, including such services provided by the employer, and any premiums paid for individual or aggregate stop-loss insurance coverage. An employer is not authorized to deduct the costs of a program of self-insurance unless the program is a qualified employee welfare benefit plan pursuant to the Employee Retirement Income Security Act of 1974, 29 U.S.C. §§ 1001 et seq. (b) The premiums for a policy of health insurance or reinsurance for a health benefit plan for employees. (c) Any amounts which are: (1) Paid by an employer to a Taft-Hartley trust which: (I) Is formed pursuant to 29 U.S.C. § 186(c)(5) ; and (II) Qualifies as an employee welfare benefit plan; and (2) Considered by the Internal Revenue Service to be fully tax deductible pursuant to the provisions of the Internal Revenue Code. (d) Such other similar payments for health care or insurance for health care for employees as are authorized by the Department.

2. An employer may not deduct from the wages upon which the excise tax is imposed pursuant to NRS 363A.130 : (a) Amounts paid for health care or premiums paid for insurance for an industrial injury or occupational disease for which coverage is required pursuant to chapters 616A to 616D, inclusive, or 617 of NRS; or (b) Any payments made by employees for health care or health insurance or amounts deducted from the wages of employees for such health care or insurance.

3. If the amount of the deduction allowed pursuant to this section to an employer for a calendar quarter exceeds the amount of reported wages for that calendar quarter, the excess amount of that deduction may be carried forward to the following calendar quarter until the deduction is exhausted. An employer claiming the deduction allowed pursuant to this section shall, upon the request of the Department, explain the amount claimed to the satisfaction of the Department and provide the Department with such documentation as the Department deems appropriate for that purpose.

4. As used in this section: (a) “ Claims ” means claims for those categories of health care expenses that are generally deductible by employees on their individual federal income tax returns pursuant to the provisions of 26 U.S.C. § 213 and any federal regulations relating thereto, if those expenses had been borne directly by those employees. (b) “ Direct administrative services costs ” means, if borne directly by a self-insured employer and reasonably allocated to the direct administration of claims: (1) Payments for medical or office supplies that will be consumed in the course of the provision of medical care or the direct administration of claims; (2) Payments to third-party administrators or independent contractors for the provision of medical care or the direct administration of claims; (3) Rent and utility payments for the maintenance of medical or office space used for the provision of medical care or the direct administration of claims; (4) Payments for the maintenance, repair and upkeep of medical or office space used for the provision of medical care or the direct administration of claims; (5) Salaries and wages paid to medical, clerical and administrative staff and other personnel employed to provide medical care or directly to administer claims; and (6) The depreciation of property other than medical or office supplies, used for the provision of medical care or the direct administration of claims. (c) “ Employee welfare benefit plan ” has the meaning ascribed to it in 29 U.S.C. § 1002 . (d) “ Employees ” means employees whose wages are included within the measure of the excise tax imposed upon an employer by NRS 363A.130 , and their spouses, children and other dependents who qualify for coverage under the terms of the health insurance or health benefit plan provided by that employer. (e) “ Health benefit plan ” means a health benefit plan that covers only those categories of health care expenses that are generally deductible by employees on their individual federal income tax returns pursuant to the provisions of 26 U.S.C. § 213 and any federal regulations relating thereto, if those expenses had been borne directly by those employees. (f) “ Self-insured employer ” means an employer that provides a program of self-insurance for its employees.
Nev. Rev. Stat. § 377.055 — NV Code / Title 32 / Chapter 377 / Section 377.055
Allocation and deposit of proceeds of basic city-county relief tax
Status: in_force

The Department shall monthly determine for each county an amount of money equal to the sum of:

1. Any fees and any taxes, interest and penalties which derive from the basic city-county relief tax collected in that county pursuant to this chapter during the preceding month, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050 ; and

2. That proportion of the total amount of taxes which derive from that portion of the tax levied at the rate of one-half of 1 percent collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050 , which the population of that county, as certified by the Governor pursuant to NRS 360.285 , bears to the total population of all counties, as certified by the Governor pursuant to NRS 360.285 , which have in effect a city-county relief tax ordinance,

and, except as otherwise required to carry out NRS 360.850 and 360.855 , deposit the money in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective subaccounts of each county.
Nev. Rev. Stat. § 369.320 — NV Code / Title 32 / Chapter 369 / Section 369.320
Counties, cities and towns not prohibited from requiring licenses
Status: in_force

Nothing in this chapter shall be deemed to prohibit any county, city or town in Nevada from requiring an importer or seller of liquor to obtain a local license before engaging in such business.
Nev. Rev. Stat. § 375B.160 — NV Code / Title 32 / Chapter 375B / Section 375B.160
Return: Extension of time for filing
Status: in_force

If the person liable for the generation-skipping transfer tax has obtained an extension of time for filing the United States estate and generation-skipping transfer tax return or the United States gift and generation-skipping transfer tax return, the filing required by NRS 375B.150 must be similarly extended until the end of the period granted in the extension of time for filing the United States tax return if a true copy of the United States extension is filed with the Department.
Nev. Rev. Stat. § 372.368 — NV Code / Title 32 / Chapter 372 / Section 372.368
Deduction of certain bad debts from taxable sales; violations
Status: in_force

1. If a retailer is unable to collect all or part of the sales price of a sale, the retailer is entitled to receive a deduction from his or her taxable sales for that bad debt.

2. Any deduction that is claimed pursuant to this section may not include interest.

3. The amount of any deduction claimed must equal the amount of a deduction that may be claimed pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 , for that sale minus: (a) Any finance charge or interest charged as part of the sale; (b) Any sales or use tax charged on the sales price; (c) Any amount not paid on the sales price because the tangible personal property that was sold has remained in the possession of the retailer until the full sales price is paid; (d) Any expense incurred in attempting to collect the bad debt; and (e) The value of any property sold that has been repossessed by the retailer.

4. A bad debt may be claimed as a deduction on the return that covers the period during which the bad debt is written off in the business records of the retailer that are maintained in the ordinary course of the retailer's business and is eligible to be claimed as a deduction pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 , or if the retailer is not required to file a federal income tax return, would be eligible to be claimed as a deduction pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 .

5. If a bad debt for which a deduction has been claimed is subsequently collected in whole or in part, the tax on the amount so collected must be reported on the return that covers the period in which the collection is made.

6. If the amount of the bad debt is greater than the amount of the taxable sales reported for the period during which the bad debt is claimed as a deduction, a claim for a refund may be filed pursuant to NRS 372.630 to 372.720 , inclusive, except that the time within which the claim may be filed begins on the date on which the return that included the deduction was filed.

7. If the retailer has contracted with a certified service provider for the remittance of the tax due under this chapter, the service provider may, on behalf of the retailer, claim any deduction to which the retailer is entitled pursuant to this section. The service provider shall credit or refund the full amount of any deduction or refund received pursuant to this section to the retailer.

8. For the purposes of reporting a payment received on a bad debt for which a deduction has been claimed, the payment must first be applied to the sales price of the property sold and the tax due thereon, and then to any interest, service charge or other charge that was charged as part of the sale.

9. If the records of a retailer indicate that a bad debt may be allocated among other states that are members of the Streamlined Sales and Use Tax Agreement, the retailer may allocate the bad debt among those states.

10. A retailer who assigns a debt to an entity which is part of an affiliated group that includes the retailer may claim any deduction or refund to which the retailer would otherwise be entitled pursuant to this section, notwithstanding: (a) The assignment of the debt to the entity; (b) That the debt is written off as a bad debt in the business records of the entity which are maintained in the ordinary course of the entity's business; and (c) That the bad debt is or would be eligible to be claimed by the entity as a deduction pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 .

11. Except as otherwise provided in subsection 12, upon determining that a retailer has filed a return which contains one or more violations of the provisions of this section, the Department shall: (a) For the first return of any retailer which contains one or more violations, issue a letter of warning to the retailer which provides an explanation of the violation or violations contained in the return. (b) For the first or second return, other than a return described in paragraph (a), in any calendar year which contains one or more violations, assess a penalty equal to the amount of the deduction claimed or $1,000, whichever is less. (c) For the third and each subsequent return in any calendar year which contains one or more violations, assess a penalty of three times the amount of the deduction claimed or $3,000, whichever is less.

12. For the purposes of subsection 11, if the first violation of this section by any retailer was determined by the Department through an audit which covered more than one return of the retailer, the Department shall treat all returns which were determined through the same audit to contain a violation or violations in the manner provided in paragraph (a) of subsection 11.

13. As used in this section: (a) “ Affiliated group ” means: (1) An affiliated group as defined in section 1504(a) of the Internal Revenue Code , 26 U.S.C. § 1504(a) ; or (2) A controlled group of corporations as described in section 1563(a)(2) of the Internal Revenue Code , 26 U.S.C. § 1563(a)(2) . (b) “ Bad debt ” means a debt that may be deducted pursuant to section 166 of the Internal Revenue Code , 26 U.S.C. § 166 . (c) “Certified service provider” has the meaning ascribed to it in NRS 360B.060 .
Nev. Rev. Stat. § 362.171 — NV Code / Title 32 / Chapter 362 / Section 362.171
Establishment and use of county fund for mitigation; certain school districts authorized to use money apportioned to school district to retire bonds or other obligations of school district
Status: in_force

1. Each county to which money is appropriated by subsection 1 of NRS 362.170 may set aside a percentage of that appropriation to establish a county fund for mitigation. Money from the fund may be appropriated by the board of county commissioners only to mitigate adverse effects upon the county, or the school district located in the county, which result from: (a) A decline in the revenue received by the county from the tax on the net proceeds of minerals during the 2 fiscal years immediately preceding the current fiscal year; or (b) The opening or closing of an extractive operation from the net proceeds of which revenue has been or is reasonably expected to be derived pursuant to this chapter.

2. A school district in a county whose population is less than 4,500 may, as the board of trustees of the school district determines is necessary, use a portion of the money apportioned to the school district pursuant to subsection 2 of NRS 362.170 to retire bonds issued by the school district or any other outstanding obligations of the school district. Before authorizing the expenditure of money pursuant to this subsection, the board of trustees shall hold at least one public hearing on the matter.
Nev. Rev. Stat. § 372A.210 — NV Code / Title 32 / Chapter 372A / Section 372A.210
“Cannabis cultivation facility” defined
Status: in_force

“Cannabis cultivation facility” has the meaning ascribed to it in NRS 678A.090 .
Nev. Rev. Stat. § 374.300 — NV Code / Title 32 / Chapter 374 / Section 374.300
Gas, electricity and water
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other consumption in a county of, gas, electricity and water when delivered to consumers through mains, lines or pipes.
Nev. Rev. Stat. § 360B.400 — NV Code / Title 32 / Chapter 360B / Section 360B.400
Duty of Department
Status: in_force

In administering the provisions of this chapter and chapters 372 and 374 of NRS, and in carrying out the provisions of the Agreement, the Department shall construe the terms defined in NRS 360B.405 to 360B.495 , inclusive, unless the context otherwise requires, in the manner prescribed by those sections.
Nev. Rev. Stat. § 360.287 — NV Code / Title 32 / Chapter 360 / Section 360.287
Apportionment of tax receipts to cities
Status: in_force

Any person charged with the duty of apportioning any tax proceeds to any incorporated city shall use the population figures which are certified annually by the Governor.
Nev. Rev. Stat. § 360.600 — NV Code / Title 32 / Chapter 360 / Section 360.600
Definitions
Status: in_force

As used in NRS 360.600 to 360.740 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.605 to 360.650 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 374.356 — NV Code / Title 32 / Chapter 374 / Section 374.356
Abatement for eligible machinery or equipment used at new or expanded data center
Status: in_force

<Section expires by limitation effective Dec. 31, 2056.>

1. A person who intends to locate or expand a data center in this State may, pursuant to NRS 360.754 , apply to the Office of Economic Development for a partial abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use at a data center which has been approved for a partial abatement pursuant to NRS 360.754 .

2. If an application for a partial abatement is approved: (a) For an applicant seeking an abatement pursuant to paragraph (d) of subsection 2 of NRS 360.754 , the data center and any colocated business is eligible for an abatement from the tax imposed by this chapter for a period of not more than 10 years. (b) For an applicant seeking an abatement pursuant to paragraph (e) of subsection 2 of NRS 360.754 , the data center and any colocated business is eligible for an abatement from the tax imposed by this chapter for a period of not more than 20 years. (c) The abatement must be administered and carried out in the manner set forth in NRS 360.754 .

3. As used in this section: (a) “ Colocated business ” has the meaning ascribed to it in NRS 360.754 . (b) “ Data center ” has the meaning ascribed to it in NRS 360.754 . (c) “ Eligible machinery or equipment ” means machinery or equipment necessary to and specifically related to the business of the data center or colocated business. The term does not include vehicles, buildings or the structural components of buildings.
Nev. Rev. Stat. § 375B.360 — NV Code / Title 32 / Chapter 375B / Section 375B.360
Certificate by Department prima facie evidence in proceeding for collection
Status: in_force

In any proceeding for the enforcement of the tax imposed by NRS 375B.100 a certificate by the Department showing the amount due is prima facie evidence of:

1. The imposition of the tax;

2. The fact that it is due; and

3. Compliance by the Department with all the provisions of this chapter in relation to the computation and determination of the tax.
Nev. Rev. Stat. § 375A.465 — NV Code / Title 32 / Chapter 375A / Section 375A.465
Hearings of board
Status: in_force

The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom are entitled to be heard, to present evidence and to examine and cross-examine witnesses.
Nev. Rev. Stat. § 361.486 — NV Code / Title 32 / Chapter 361 / Section 361.486
Payment of interest on overpayment of taxes
Status: in_force

1. Except as otherwise provided in subsection 2 and NRS 361.485 , interest must be paid on an overpayment of the taxes imposed by this chapter at the rate of 0.25 percent per month, or fraction thereof, from the last day of the calendar month in which the overpayment was made to the last day of the calendar month in which a refund is made.

2. No interest is allowed: (a) On a refund of any penalty or interest paid by a taxpayer; or (b) If the ex officio tax receiver determines that the overpayment was made intentionally or by reason of carelessness.
Nev. Rev. Stat. § 374.745 — NV Code / Title 32 / Chapter 374 / Section 374.745
Examination of records; investigation of business
Status: in_force

The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.
Nev. Rev. Stat. § 361.334 — NV Code / Title 32 / Chapter 361 / Section 361.334
Definitions
Status: in_force

As used in NRS 361.334 to 361.435 , inclusive:

1. The term “ owner ” includes a person who owns or controls taxable property or possesses in its entirety taxable property.

2. The term “ property ” includes a leasehold interest, possessory interest, beneficial interest or beneficial use of a lessee or user of property which is taxable pursuant to NRS 361.157 or 361.159 .

3. Where the term “ property ” is read to mean a taxable leasehold interest, possessory interest, beneficial interest or beneficial use of a lessee or user of property, the term “ owner ” used in conjunction therewith must be interpreted to mean the lessee or user of the property.
Nev. Rev. Stat. § 361.200 — NV Code / Title 32 / Chapter 361 / Section 361.200
City lots
Status: in_force

City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city.
Nev. Rev. Stat. § 375A.195 — NV Code / Title 32 / Chapter 375A / Section 375A.195
Determination of deficiency: Appeal; action for modification of tax
Status: in_force

If it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may appeal the determination to the Nevada Tax Commission pursuant to NRS 360.245 . If the person who is liable for the tax is aggrieved by the decision of the Commission on appeal, the person may, within 3 years after the determination was made, bring an action against the State of Nevada in the district court having jurisdiction over the estate to have the tax modified in whole or in part.
Nev. Rev. Stat. § 372A.280 — NV Code / Title 32 / Chapter 372A / Section 372A.280
Examination of records by Department; payment of expenses of Department for examination of records outside State
Status: in_force

1. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise tax on cannabis.

2. Any person who may be liable for the excise tax on cannabis and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
Nev. Rev. Stat. § 361.135 — NV Code / Title 32 / Chapter 361 / Section 361.135
Exemptions of certain lodges, societies and similar charitable or benevolent organizations
Status: in_force

1. The funds, furniture, paraphernalia and regalia owned by any lodge of the Benevolent Protective Order of Elks, Fraternal Order of Eagles, Free and Accepted Masons, Independent Order of Odd Fellows, Knights of Pythias or Knights of Columbus, or by any similar charitable organization, or by the Lahontan Audubon Society, the National Audubon Society, Inc., of New York, the Defenders of Wildlife of the District of Columbia or any similar benevolent or charitable society, so long as they are used for the legitimate purposes of such lodge or society or for such charitable or benevolent purposes, are exempt from taxation.

2. The real estate and fixtures of any such organization or society are exempt from taxation, but when any such property is used for purposes other than those of such organization or society, and a rent or other valuable consideration is received for its use, the property so used must be taxed.

3. Where any structure or parcel of land is used partly for the purposes of such organization or society and partly for rental purposes, the area used for rental purposes must be assessed separately and that portion only may be taxed.
Nev. Rev. Stat. § 361.357 — NV Code / Title 32 / Chapter 361 / Section 361.357
Appeal to county board of equalization where full cash value of property is less than its taxable value
Status: in_force

1. The owner of any real or personal property placed on: (a) The secured tax roll who believes that the full cash value of his or her property is less than the taxable value computed for the property in the current assessment year may, not later than January 15 of the fiscal year in which the assessment was made, appeal to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day. (b) The unsecured tax roll which was assessed on or after May 1 and on or before December 15 who believes that the full cash value of his or her property is less than the taxable value computed for the property in the current assessment year may, not later than the following January 15, appeal to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.

2. Before a person may file an appeal pursuant to subsection 1, the person must complete a form provided by the county assessor to appeal the assessment to the county board of equalization. The county assessor may, before providing such a form, require the person requesting the form to provide the parcel number or other identification number of the property that is the subject of the planned appeal.

3. If the county board of equalization finds that the full cash value of the property on January 1 immediately preceding the fiscal year for which the taxes are levied is less than the taxable value computed for the property, the board shall correct the land value or fix a percentage of obsolescence to be deducted from the otherwise computed taxable value of the improvements, or both, to make the taxable value of the property correspond as closely as possible to its full cash value.

4. No appeal under this section may result in an increase in the taxable value of the property.
Nev. Rev. Stat. § 361.567 — NV Code / Title 32 / Chapter 361 / Section 361.567
Expedited procedure for sale of abandoned property; inspection of property to determine abandonment; required notice and affidavit; judicial review; criteria for determining abandonment
Status: in_force

1. The tax receiver of a county may elect to use an expedited procedure for the sale of a property on which delinquent taxes, penalties, interest and costs have not been paid if, after an investigation, the tax receiver: (a) Determines that the property is abandoned pursuant to the criteria set forth in subsection 6; and (b) Complies with the requirements of this section.

2. If a tax receiver of a county has a reasonable belief that property on which delinquent taxes, penalties, interest and costs have not been paid is abandoned, the tax receiver or his or her designee may inspect the property to determine whether it is abandoned in accordance with the criteria set forth in subsection 6. The tax receiver or his or her designee and any employee of the tax receiver or his or her designee may enter the property, but may not enter any dwelling or structure, to perform an inspection pursuant to this subsection, and the tax receiver, his or her designee and any employee of the tax receiver or his or her designee who enters a property pursuant to this subsection is not liable for any civil damages as a result of any act or omission on the property, not amounting to gross negligence, or for trespass.

3. If, after an inspection pursuant to subsection 2, the tax receiver determines that the property is abandoned in accordance with the criteria set forth in subsection 6, the tax receiver shall serve a notice by certified and first-class mail to the owner or owners of the property providing that unless the owner or owners of the real property contact the tax receiver within 30 days after service of the notice, the property will be determined to be abandoned and the tax receiver may seek an expedited procedure for the sale of the property. In addition to providing service by mail, the tax receiver shall cause the same notice to be published: (a) At least once in the newspaper which publishes the list of taxpayers pursuant to NRS 361.300 or, if there is no newspaper in the county, by posting the notice in at least five conspicuous places within the county; (b) On an Internet website that is maintained by the county treasurer or, if the county treasurer does not maintain an Internet website, on an Internet website maintained by the county; and (c) By posting the notice in a conspicuous place of the property.

4. If, within 30 days after service of the notice pursuant to subsection 3, a property owner: (a) Fails to respond to the notice, the tax receiver must determine the property to be abandoned. (b) Submits a written objection to the determination of the tax receiver that the property is abandoned, the tax receiver must conduct a review of the property and issue a decision on whether to uphold the original determination that the property is abandoned. A person who is aggrieved by a determination of the tax receiver pursuant to this paragraph may, within 30 days after the person receives notice of the determination, commence an action for judicial review of the determination in district court for the county in which the property is located.

5. A tax receiver who elects to use an expedited procedure for the sale of property pursuant to this section must execute and deliver to the clerk of the board of county commissioners an affidavit setting forth the facts supporting the determination that the property is abandoned in accordance with the criteria set forth in subsection 6. The affidavit required by this subsection must: (a) Be signed and verified by the person who conducted the investigation to determine whether the property is abandoned; (b) State that, after investigation, the property was determined to be abandoned; and (c) State the conditions or circumstances supporting the determination that the property is abandoned.

6. For the purposes of this section, property is abandoned if at least two of the following conditions are found to exist by a preponderance of the evidence: (a) No person appears to be residing in the property at the time the property is inspected; (b) Utility service to the property, including, without limitation, gas, electric or water service, has been disconnected or delinquent for over 1 year; (c) Multiple windows on the property are boarded up or closed off or are smashed through, broken off or unhinged, or multiple window panes are broken and unrepaired; (d) Doors on the property are smashed through, broken off, unhinged or continuously unlocked; (e) The property has been stripped of copper or other materials, or interior fixtures to the property have been removed; (f) Law enforcement officials have received at least one report of trespassing or vandalism or other illegal acts being committed at the property within the immediately preceding 6 months; (g) If the property is residential real property, the residential real property has been declared unfit for occupancy and ordered to remain vacant and unoccupied under an order issued by a municipal or county authority or a court of competent jurisdiction; (h) The local police, fire or code enforcement authority has requested that the owner or any other interested or authorized party secure the property because the local authority has declared the property to be an imminent danger to the health, safety and welfare of the public; (i) The property is open and unprotected and in reasonable danger of significant damage resulting from exposure to the elements or vandalism; or (j) Other reasonable indicia of abandonment exist.
Nev. Rev. Stat. § 371.125 — NV Code / Title 32 / Chapter 371 / Section 371.125
Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions
Status: in_force

The county assessor of each county whose population is less than 55,000 is designated as agent to assist in the collection of the tax required to be levied under this chapter. The county assessor of each county is designated as agent to assist the Department in administering the exemptions provided in this chapter.
Nev. Rev. Stat. § 370.027 — NV Code / Title 32 / Chapter 370 / Section 370.027
“Cost to the wholesale dealer” defined
Status: in_force

“Cost to the wholesale dealer” means the basic cost of cigarettes to the wholesale dealer, except as otherwise provided in this chapter.
Nev. Rev. Stat. § 372.729 — NV Code / Title 32 / Chapter 372 / Section 372.729
Taxation of photographers: Furnishing of proofs considered to be rendition of service
Status: in_force

In administering the provisions of this chapter, the Department shall not consider the furnishing of one or more proofs by a photographer to a customer as a sale of tangible personal property but rather as part of the rendition of the photographer's service, whether or not a separate charge is made for furnishing the proof.
Nev. Rev. Stat. § 374.726 — NV Code / Title 32 / Chapter 374 / Section 374.726
Application of use tax to certain property acquired free of charge at convention, trade show or other public event
Status: in_force

In its administration of the use tax imposed by NRS 374.190 and 374.191 , the Department shall not consider the storage, use or other consumption in a county of tangible personal property which:

1. Does not have significant value; and

2. Is acquired free of charge at a convention, trade show or other public event.
Nev. Rev. Stat. § 361A.190 — NV Code / Title 32 / Chapter 361A / Section 361A.190
Filing, contents and execution of application
Status: in_force

1. Any application for open-space use assessment must be filed on or before June 1 of any year with the county assessor of each county in which the property is located. A new application to continue that assessment is required on or before June 1 following any change in ownership or from approved open-space use of any portion of the property. If the property is divided, an owner who retains a portion of the property must file a new application in order to continue open-space use assessment on the portion retained.

2. The application must be made on forms prepared by the Department and supplied by the county assessor and must include a description of the property, its current use and such other information as may be required to determine the entitlement of the applicant to open-space use assessment. Each application must contain an affidavit or affirmation by the applicant that the statements contained therein are true.

3. The application may be signed by: (a) The owner of the open-space real property, including tenants in common or joint tenants. (b) Any person, of lawful age, authorized by a duly executed power of attorney to sign an application on behalf of any person described in paragraph (a). (c) The guardian or conservator of an owner or the executor or administrator of an owner's estate.

4. The county assessor shall not accept an application unless the application is signed by each owner of record or his or her representative as specified in subsection 3. The assessor may require such additional information of the applicant as is necessary to evaluate his or her application.
Nev. Rev. Stat. § 360.270 — NV Code / Title 32 / Chapter 360 / Section 360.270
Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department
Status: in_force

The enumeration of the powers in NRS 360.200 to 360.265 , inclusive, shall not be considered as excluding the exercise of any necessary and proper power and authority of the Nevada Tax Commission or the Department, as approved by the Nevada Tax Commission.
Nev. Rev. Stat. § 361.4835 — NV Code / Title 32 / Chapter 361 / Section 361.4835
Waiver of all or part of interest and penalty for late payment of taxes
Status: in_force

1. If the county treasurer or the county assessor finds that a person's failure to make a timely return or payment of tax that is assessed by the county treasurer or county assessor and that is imposed pursuant to chapter 361 of NRS , except NRS 361.320 , is the result of circumstances beyond the person’s control and occurred despite the exercise of ordinary care and without intent, the county treasurer or the county assessor may relieve the person of all or part of any interest or penalty, or both.

2. A person seeking this relief must pay the amount of the tax due and, within 30 days after the date the payment is made, file a statement setting forth the facts upon which the person bases his or her claim with the county treasurer or the county assessor.

3. The county treasurer or the county assessor shall disclose, upon the request of any person: (a) The name of the person; and (b) The amount of the relief.

4. If the relief sought by the taxpayer is denied, the taxpayer may appeal from the denial to the Nevada Tax Commission.

5. The county treasurer or the county assessor may defer the decision to the Department.
Nev. Rev. Stat. § 361.5607 — NV Code / Title 32 / Chapter 361 / Section 361.5607
Designation of taxes on personal property as uncollectible
Status: in_force

1. The tax receiver may petition the board of county commissioners to designate as uncollectible those taxes on personal property for whose collection all appropriate procedures have been followed and have proved unsuccessful and: (a) Which have been delinquent for 3 years or more; or (b) Whose amount, including penalties and costs, is $25 or less. The board may grant or deny the petition with respect to any or all of those taxes.

2. No future liability attaches to the county assessor or the county treasurer for any taxes designated as uncollectible by the board of county commissioners under this section.
Nev. Rev. Stat. § 372.195 — NV Code / Title 32 / Chapter 372 / Section 372.195
Collection by retailer; purchaser's receipt
Status: in_force

Every retailer maintaining a place of business in this State and making sales of tangible personal property for storage, use or other consumption in this State, not exempted under NRS 372.260 to 372.350 , inclusive, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission.
Nev. Rev. Stat. § 370.561 — NV Code / Title 32 / Chapter 370 / Section 370.561
“Warehouse or distribution center” defined
Status: in_force

“ Warehouse or distribution center ” means a building in this State which is owned, leased or rented and operated by a manufacturer, wholesale dealer of cigarettes, wholesale dealer of other tobacco products or tobacco retail dealer for the temporary storage of cigarettes or other tobacco products.
Nev. Rev. Stat. § 361.013 — NV Code / Title 32 / Chapter 361 / Section 361.013
“Billboard” defined
Status: in_force

“Billboard” means a sign that directs attention to a business, commodity, service, entertainment or attraction that is sold, offered or exists at a location other than the premises on which the sign is located.
Nev. Rev. Stat. § 360.005 — NV Code / Title 32 / Chapter 360 / Section 360.005
“Retailer” defined
Status: in_force

As used in this chapter, “retailer” has the meaning ascribed to it in NRS 372.055 .
Nev. Rev. Stat. § 360.355 — NV Code / Title 32 / Chapter 360 / Section 360.355
Time for provision of notice of determination
Status: in_force

1. Except as otherwise provided in subsections 2, 3 and 4 and in NRS 375A.180 and 375B.210 , every notice of the determination of a deficiency issued by the Department must be personally served or mailed within 3 years after the last day of the calendar month following the period for which the amount is proposed to be determined or within 3 years after the return is filed, whichever period expires later.

2. In the case of a failure to make a return, or a claim for an additional amount, every notice of determination must be mailed or personally served within 8 years after the last day of the calendar month following the period for which the amount is proposed to be determined.

3. If, before the expiration of the time prescribed in this section for the mailing of a notice of determination, the taxpayer has signed a waiver consenting to the mailing of the notice after that time, the notice may be mailed at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if each agreement is made before the expiration of the period previously agreed upon.

4. This section does not apply to cases of fraud or intentional evasion of the provisions of this title or any regulation adopted pursuant thereto.
Nev. Rev. Stat. § 360.092 — NV Code / Title 32 / Chapter 360 / Section 360.092
Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money
Status: in_force

The Nevada Tax Commission shall adopt regulations providing for:

1. The electronic submission of returns to the Department; and

2. The payment of taxes, fees, interest and penalties to the Department through the use of credit cards, debit cards and electronic transfers of money.
Nev. Rev. Stat. § 360.774 — NV Code / Title 32 / Chapter 360 / Section 360.774
“Unauthorized alien” defined
Status: in_force

“ Unauthorized alien ” has the meaning ascribed to it in 8 U.S.C. § 1324a(h)(3) .
Nev. Rev. Stat. § 370.315 — NV Code / Title 32 / Chapter 370 / Section 370.315
Sale of cigarettes in various packages
Status: in_force

A manufacturer of cigarettes who wishes to sell cigarettes in packages that contain other than 20 cigarettes must so notify the Department not less than 90 days before the manufacturer may sell those packages of cigarettes in this state.
Nev. Rev. Stat. § 372.327 — NV Code / Title 32 / Chapter 372 / Section 372.327
Loan or donation to United States, State, political subdivision or religious or eleemosynary organization
Status: in_force

There are exempted from the taxes imposed by this chapter on the storage, use or other consumption of tangible personal property any such property loaned or donated to:

1. The United States, its unincorporated agencies and instrumentalities.

2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

3. The State of Nevada, its unincorporated agencies and instrumentalities.

4. Any county, city, district or other political subdivision of this State.

5. Any organization created for religious, charitable or eleemosynary purposes, provided that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual.
Nev. Rev. Stat. § 360.835 — NV Code / Title 32 / Chapter 360 / Section 360.835
Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement
Status: in_force

1. If a local government and an affected local government cannot reach agreement pursuant to NRS 360.830 , either party may submit to the Executive Director its proposal for the terms of an interlocal agreement, together with any information it deems appropriate relating to such an agreement. Within 30 days after the receipt of that proposal, the Executive Director shall: (a) Provide to the other party: (1) A copy of the proposal and any information received with the proposal; and (2) An opportunity to submit its proposal for the terms of an interlocal agreement and any information that party deems appropriate relating to such an agreement; (b) Review each proposal and any other information submitted by the parties; and (c) Submit to the Committee on Local Government Finance his or her findings regarding the terms of a fair and equitable interlocal agreement.

2. Within 30 days after the receipt of the findings of the Executive Director pursuant to subsection 1, the Committee on Local Government Finance shall: (a) Review those findings; and (b) Submit to the Nevada Tax Commission its recommendations for the terms of a fair and equitable interlocal agreement.

3. The Nevada Tax Commission shall schedule a public hearing within 30 days after the Committee on Local Government Finance submits its recommendations pursuant to subsection 2. The Nevada Tax Commission shall provide public notice of the hearing at least 10 days before the date on which the hearing will be held. The Executive Director shall provide copies of all documents relevant to the recommendations of the Committee on Local Government Finance to each of the parties. After the hearing, the Nevada Tax Commission shall notify the parties of its determination of the terms of a fair and equitable interlocal agreement.

4. Within 30 days after the parties receive notification of the determination of the Nevada Tax Commission pursuant to subsection 3, the parties shall enter into an interlocal agreement in accordance with that determination.
Nev. Rev. Stat. § 377A.0155 — NV Code / Title 32 / Chapter 377A / Section 377A.0155
“Park” defined
Status: in_force

“ Park ” means real property and any improvements made thereon that are designed to serve the cultural, leisure, recreational and outdoor needs of natural persons. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of golf.
Nev. Rev. Stat. § 371.020 — NV Code / Title 32 / Chapter 371 / Section 371.020
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires:

1. “ Department ” means the Department of Motor Vehicles.

2. “ Vehicle ” means any vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS , except mobile homes as defined in NRS 482.067 .
Nev. Rev. Stat. § 373.119 — NV Code / Title 32 / Chapter 373 / Section 373.119
Use of certain collections from sale of fuel for boats; monthly reports by marinas
Status: in_force

1. Except to the extent pledged before July 1, 1985, and except as otherwise provided in NRS 373.0675 , the board may use that portion of the revenue collected pursuant to the provisions of this chapter from any 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 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 that represents collections from the sale of fuel for use in boats at marinas in the county to make capital improvements or to conduct programs to encourage safety in boating. If the county does not control a body of water, where an improvement or program is appropriate, the board may contract with an appropriate person or governmental organization for the improvement or program.

2. Each marina shall report monthly to the Department the number of gallons of motor vehicle fuel sold for use in boats. The report must be made on or before the 25th day of each month for sales during the preceding month.
Nev. Rev. Stat. § 369.400 — NV Code / Title 32 / Chapter 369 / Section 369.400
Importers: Inventory; records; inspection; penalty
Status: in_force

1. At all times each importer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000.

2. All importers, except permissible persons, shall keep a record of all serial numbers, identifying numbers or marks of all cases or containers of liquor imported by them.

3. Each importer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the Department, a record of all liquor received into the State of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the Department.

4. All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the Department or its agents. Any person preventing or interfering with such inspection shall be guilty of a misdemeanor.
Nev. Rev. Stat. § 377A.040 — NV Code / Title 32 / Chapter 377A / Section 377A.040
Mandatory provision of ordinance amending ordinance imposing tax
Status: in_force

Any ordinance amending the taxing ordinance must include a provision in substance that the county shall amend the contract made under subsection 4 of NRS 377A.030 by a contract made between the county and the State acting by and through the Department before the effective date of the amendatory ordinance, unless the county determines with the written concurrence of the regional transportation commission, in the case of a tax imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030 , or the county fair and recreation board, in the case of a tax imposed pursuant to paragraph (a) of subsection 1 of NRS 377A.030 , that no such amendment of the contract is necessary or desirable. Consent of another body is not required for the county to determine that no such amendment of the contract is necessary or desirable in the case of a tax imposed pursuant to paragraph (c) or (d) of subsection 1 of NRS 377A.030 .
Nev. Rev. Stat. § 366.065 — NV Code / Title 32 / Chapter 366 / Section 366.065
“Special fuel exporter” defined
Status: in_force

“Special fuel exporter” means a person, other than a special fuel supplier, who receives special fuel in this State and sells or distributes it outside this State.
Nev. Rev. Stat. § 360.7583 — NV Code / Title 32 / Chapter 360 / Section 360.7583
“Nevada business” defined
Status: in_force

“ Nevada business ” means a proprietorship, corporation, partnership, company, association, trust, unincorporated organization or other enterprise that:

1. Has a physical location and at least one full-time equivalent employee in this State, as determined in accordance with NRS 360.7589 ; and

2. Is registered to transact business in this State.
Nev. Rev. Stat. § 365.530 — NV Code / Title 32 / Chapter 365 / Section 365.530
Documentation required when transporting certain fuels; failure to produce documentation
Status: in_force

1. Every person transporting on any highway in this State aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids in an amount of 25 gallons or more shall have in his or her possession at all times while transporting the fuel an invoice, bill of sale or other document showing the name and address of the seller or consignor and of the buyer or consignee, if any, of the product so transported.

2. Any person engaged in transporting aviation fuel or fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids by tank truck or tank truck and trailer to be delivered to a dealer or any reseller of such products or to persons known to the trade as commercial consumers is required only to have in his or her possession adequate evidence showing the amount of the aviation fuel, fuel for jet or turbine-powered aircraft or other inflammable or combustible liquids loaded in his or her conveyance at the time the conveyance left its loading point, and the name and address of the dealer who has assumed or is charged with the responsibility for the payment of the tax due thereon, if any. The date of the delivery of the fuel to the dealer must be furnished to the Department upon request.

3. A person shall produce and exhibit the documentation and evidence required to be in his or her possession by this section to any sheriff, deputy sheriff, police officer or authorized agent of the Department upon request. If the person fails to produce the documentation and evidence, the sheriff, deputy sheriff, police officer or authorized agent of the Department may seize and detain the truck and trailer and the fuel or other inflammable or combustible liquid until the documentation and evidence are produced and any taxes due are paid.
Nev. Rev. Stat. § 372.290 — NV Code / Title 32 / Chapter 372 / Section 372.290
Containers
Status: in_force

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in this State of: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container. (b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter. (c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.

2. As used in this section the term “returnable containers” means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are “nonreturnable containers.”
Nev. Rev. Stat. § 368A.340 — NV Code / Title 32 / Chapter 368A / Section 368A.340
Cancellation of illegal determination
Status: in_force

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

2. If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Board or the Department, the Board or the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Board or the Department.
Nev. Rev. Stat. § 366.240 — NV Code / Title 32 / Chapter 366 / Section 366.240
Issuance or denial of license
Status: in_force

1. Except as otherwise provided in subsection 2 and NRS 366.245 , the Department shall: (a) Upon receipt of the application and bond in proper form, issue to the applicant a special fuel supplier's or special fuel dealer's license. (b) Upon receipt of the application in proper form, issue to the applicant a special fuel exporter's, special fuel transporter's, special fuel user's or special fuel manufacturer's license.

2. The Department may refuse to issue a license pursuant to this section to any person: (a) Who formerly held a license issued pursuant to this chapter or a similar license of any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country which, before the time of filing the application, has been revoked for cause; (b) Who applies as a subterfuge for the real party in interest whose license, before the time of filing the application, has been revoked for cause; (c) Who, if the person is a special fuel supplier or special fuel dealer, neglects or refuses to furnish a bond as required by this chapter; (d) Who is in default in the payment of a tax on special fuel in this State, any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country; (e) Who has failed to comply with any provision of this chapter; or (f) Upon other sufficient cause being shown.
Nev. Rev. Stat. § 360B.065 — NV Code / Title 32 / Chapter 360B / Section 360B.065
“Registered seller” defined
Status: in_force

“ Registered seller ” means a seller registered pursuant to NRS 360B.200 .
Nev. Rev. Stat. § 360A.440 — NV Code / Title 32 / Chapter 360A / Section 360A.440
Sale of seized property: Disposition of excess proceeds
Status: in_force

1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due this State, the Department shall return the excess to the person liable for the amounts and obtain his or her receipt.

2. If a person who has an interest in or lien upon the property files with the Department a notice of his or her interest or lien before the sale, the Department shall withhold any excess pending a determination of the rights of the respective parties to it by a court of competent jurisdiction.

3. If the receipt of the person liable for the amount is not available, the Department shall deposit the excess money with the State Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors or assigns.
Nev. Rev. Stat. § 360.230 — NV Code / Title 32 / Chapter 360 / Section 360.230
Duty of Department to investigate property escaping taxation and require placement on tax roll
Status: in_force

The Department shall:

1. Diligently investigate any class or kind of property believed to be escaping just taxation. In pursuance thereof, the Department may examine the books and accounts of any person, copartnership or corporation doing business in the State, when such an examination is deemed necessary to a proper determination of the valuation of any property subject to taxation, or the determination of any licenses for the conduct of any business, or the determination of the net proceeds of any mine.

2. Require county assessors, county boards of equalization, county auditors or county treasurers to place upon the roll any property found to be escaping taxation.
Nev. Rev. Stat. § 366.545 — NV Code / Title 32 / Chapter 366 / Section 366.545
Operator presumed to be owner of vehicle; joint and several liability of lessor and lessee
Status: in_force

1. The operator of a motor vehicle which comes within the provisions of this chapter is presumed to be the owner of such vehicle.

2. The lessee and lessor of a motor vehicle which comes within the provisions of this chapter are jointly and severally liable for any taxes, penalties or interest payable to the Department.
Nev. Rev. Stat. § 360.5974 — NV Code / Title 32 / Chapter 360 / Section 360.5974
Fee for reinstatement of suspended or revoked permit
Status: in_force

A seller whose permit has been previously suspended or revoked shall pay the Department a fee of $15 for the issuance of a permit. This fee shall be distributed in the same manner as the fees collected pursuant to NRS 360.5972 .
Nev. Rev. Stat. § 364.125 — NV Code / Title 32 / Chapter 364 / Section 364.125
Regulations for collection and enforcement of taxes
Status: in_force

The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection and enforcement of the taxes imposed on the rental of transient lodging. Those regulations must include:

1. A procedure for making refunds and resolving disputes relating to the taxes, including exemptions pertaining thereto; and

2. Requirements for keeping records and provisions concerning their inspection and investigation.
Nev. Rev. Stat. § 375B.220 — NV Code / Title 32 / Chapter 375B / Section 375B.220
Determination of deficiency: Correction of erroneous determination
Status: in_force

If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
Nev. Rev. Stat. § 370.501 — NV Code / Title 32 / Chapter 370 / Section 370.501
Imposition and collection of tax by governing body of Indian reservation or colony
Status: in_force

1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any other tobacco product sold on the reservation or colony.

2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any retail dealer authorized to do business on the reservation or colony.
Nev. Rev. Stat. § 368A.057 — NV Code / Title 32 / Chapter 368A / Section 368A.057
“Escort” defined
Status: in_force

1. “ Escort ” means a person who, for monetary consideration, in the form of a fee, commission or salary, dates, socializes, visits, consorts with or accompanies, or offers to date, socialize, visit, consort with or accompany, another or others to or about social affairs, entertainments or places of amusement or within any place of public resort or within any private quarters. The term does not include a person who advertises, or works as an employee, agent or independent contractor for a person who advertises, that sexual conduct will be provided to a patron, or who solicits, offers to provide or provides acts of sexual conduct to a patron.

2. As used in this section, “ sexual conduct ” means sexual intercourse, oral-genital contact or any touching of the sexual organs or other intimate parts of a person for the purpose of arousing or gratifying the sexual desire of either person.
Nev. Rev. Stat. § 360.7592 — NV Code / Title 32 / Chapter 360 / Section 360.7592
Calculation of amount of credit: Base amount; additional amounts for employing residents as below-the-line personnel and filming in certain counties; Office of Economic Development authorized to reduce or withhold credits under certain circumstances
Status: in_force

1. Except as otherwise provided in subsection 4 and NRS 360.7593 and 360.7594 , the base amount of transferable tax credits issued to an eligible production company pursuant to NRS 360.759 must equal 15 percent of the qualified direct production expenditures.

2. Except as otherwise provided in subsections 3 and 4 and NRS 360.7594 , in addition to the base amount calculated pursuant to subsection 1, transferable tax credits issued to an eligible production company pursuant to NRS 360.759 must include credits in an amount equal to: (a) An additional 5 percent of the qualified direct production expenditures if more than 50 percent of the below-the-line personnel of the qualified production are Nevada residents; and (b) An additional 5 percent of the qualified direct production expenditures if more than 50 percent of the filming days of the qualified production occurred in a county in this State in which, in each of the 2 years immediately preceding the date of application, qualified productions incurred less than $10,000,000 of qualified direct production expenditures.

3. For the purposes of paragraph (a) of subsection 2: (a) Except as otherwise provided in paragraph (b) of this subsection, the percentage of the below-the-line personnel who are Nevada residents must be determined by dividing the number of workdays worked by Nevada residents by the number of workdays worked by all below-the-line personnel. (b) Any work performed by an extra must not be considered in determining the percentage of the below-the-line personnel who are Nevada residents.

4. The Office may: (a) Reduce the cumulative amount of transferable tax credits that are calculated pursuant to this section by an amount equal to any damages incurred by the State or any political subdivision of the State as a result of a qualified production that is produced in this State; or (b) Withhold the transferable tax credits, in whole or in part: (1) Until any pending legal action in this State against a production company or involving a qualified production is resolved. (2) If a production company violates any state or local law. (3) If a production company is found to have submitted any false statement, representation or certification in any document submitted for the purpose of obtaining transferable tax credits.
Nev. Rev. Stat. § 360.320 — NV Code / Title 32 / Chapter 360 / Section 360.320
Offsetting of certain overpayments; calculation of penalties and interest
Status: in_force

1. Except as otherwise provided in this title, in making a determination of the amount required to be paid, the Department shall offset overpayments for a reporting period of an audit period against underpayments for any other reporting period within the audit period.

2. If it is determined that there is a net deficiency, any penalty imposed must be calculated based on the amount of the net deficiency.

3. If it is determined that: (a) There is a net deficiency for a reporting period after offsetting any overpayment from any previous reporting period, any interest imposed on the net deficiency must be calculated before determining whether there is an overpayment or net deficiency for the next reporting period within the audit period. (b) There is a net overpayment for a reporting period after offsetting any net deficiency from any previous reporting period, any interest to which the taxpayer is entitled must be calculated before determining whether there is an overpayment or net deficiency for the next reporting period within the audit period.

4. The provisions of this section do not apply if, in any reporting period within the audit period, the taxpayer has: (a) Failed to file a report or return that he or she is required to file; (b) Filed such a report or return later than the date it is due; (c) Filed such a report or return that erroneously shows no taxes due; or (d) Filed such a report or return that shows taxes due and has not remitted the taxes due in a timely manner.

5. As used in this section, “ reporting period ” includes, without limitation, a calendar month, a calendar quarter, a calendar year and any other period for reporting.
Nev. Rev. Stat. § 370.595 — NV Code / Title 32 / Chapter 370 / Section 370.595
Suspension or revocation of license; civil penalties; powers and duties of Department
Status: in_force

1. After notice to the licensee and a hearing as prescribed by the Department, the Department may suspend or revoke the license of a licensee who: (a) Fails to file a report or certification required by this chapter or files an incomplete or inaccurate report or certification required by this chapter; (b) Fails to pay any tax owed upon cigarettes or other tobacco products required by this chapter; (c) Is licensed as a wholesale dealer of cigarettes and fails to cure any shortfall for which the wholesale dealer of cigarettes is liable pursuant to NRS 370.683 ; (d) Sells in this State, purchases or possesses any cigarettes, cigarette packages or other tobacco products in violation of any provision of this chapter; (e) Imports into or exports from this State any cigarettes, cigarette packages or other tobacco products in violation of any provision of this chapter; or (f) Otherwise violates, or causes or permits to be violated, the provisions of this chapter or any regulation adopted thereunder.

2. Except as otherwise provided by subsection 4, the Department, upon a finding that the licensee has knowingly or negligently failed to comply with any provision of this chapter or any regulation adopted by the Commission, may: (a) Impose on the licensee a civil penalty pursuant to NRS 370.523 ; (b) In the case of a first violation of a provision of this chapter or any regulation adopted by the Commission, suspend the license of the licensee for not more than 60 consecutive calendar days; (c) In the case of a second or subsequent violation of the same provision of this chapter or any regulation adopted by the Commission, suspend the license of the licensee for not more than 180 consecutive calendar days or permanently revoke the license of the licensee; or (d) Take any combination of the actions authorized by paragraphs (a), (b) and (c).

3. A person whose license has been suspended or revoked shall not purchase or sell cigarettes or other tobacco products or permit cigarettes or other tobacco products to be sold during the period of suspension or revocation: (a) On the premises in this State occupied or controlled by the person; or (b) From any premises located outside this State if the cigarettes or other tobacco products are purchased or sold for distribution in this State.

4. The expiration, transfer, surrender, continuance, renewal or extension of a license issued pursuant to this chapter does not bar or abate any disciplinary proceedings or action.

5. The Department shall permanently revoke the license of any licensee who knowingly or negligently: (a) Sells or otherwise disposes of cigarettes or other tobacco products that are in the constructive possession of the Department; or (b) Is convicted of any felony relating to the manufacture, distribution or sale of cigarettes or other tobacco products.

6. In determining the penalty to be imposed on a licensee for a violation of paragraph (a) of subsection 1, the Department shall consider: (a) The documented reporting and discipline record of the licensee with the Department from the immediately preceding 24 months; (b) The timeliness of the licensee in correcting any inaccurate information included in a report or certification required by this chapter; (c) The efforts of the licensee to provide an explanation of the reason for any inaccurate information included in a report or certification required by this chapter or the basis for the omission of information from such a report or certification; (d) If a report or certification is inaccurate because of a variance between the inventory of cigarettes provided in the report or certification and the actual inventory of cigarettes, the quantity of the variance, the materiality of the variance and the extent to which the licensee accounts for the variance by brand or by whether tax has been paid on the cigarettes; (e) Any remedial measures initiated by the licensee to prevent future violations of a similar nature; and (f) Any other mitigating factors offered by the licensee or aggravating or mitigating factors identified by the Department.

7. For the purposes of this section, a report or certification required by this chapter is: (a) Inaccurate if the report or certification does not correctly record factual information or there is a discrepancy in the information included in the report and the factual information. (b) Incomplete if the report or certification does not include all necessary or responsive information.
Nev. Rev. Stat. § 360.420 — NV Code / Title 32 / Chapter 360 / Section 360.420
Application for entry of judgment: Authority of Department; certificate of delinquency
Status: in_force

1. If, with respect to any tax or fee administered by the Department, a person: (a) Fails to pay the tax or fee when due according to his or her own return filed with the Department; (b) Fails to pay a deficiency determination when due; or (c) Defaults on a payment pursuant to a written agreement with the Department, the Department may, within 4 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction an application for the entry of a summary judgment for the amount due.

2. The application must be accompanied by a certificate specifying: (a) The amount required to be paid, including any interest and penalties due; (b) The name and address of the person liable for the payment, as they appear on the records of the Department; (c) The basis for the determination of the Department of the amount due; and (d) That the Department has complied with the applicable provisions of law in relation to the determination of the amount required to be paid.

3. The application must include a request that judgment be entered against the person in the amount required to be paid, including any interest and penalties due, as set forth in the certificate.
Nev. Rev. Stat. § 363C.350 — NV Code / Title 32 / Chapter 363C / Section 363C.350
Manufacturing (NAICS 31, 32 and 33)
Status: in_force

1. The manufacturing business category (NAICS 31, 32 and 33) includes all business entities primarily engaged in the mechanical, physical or chemical transformation of materials, substances or components into new products.

2. Examples of business entities in this category include, without limitation, milk bottling and pasteurizing, water bottling and processing, fresh fish packaging, apparel jobbing, contracting on materials owned by others, printing and related activities, ready-mixed concrete production, leather converting, grinding of lenses to prescription, wood preserving, electroplating, plating, metal heat, treating and polishing for the trade, lapidary work for the trade, fabricating signs and advertising displays, rebuilding or remanufacturing machinery, ship repair and renovation, machine shops and tire retreading.

3. 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 0.091 percent.
Nev. Rev. Stat. § 363A.190 — NV Code / Title 32 / Chapter 363A / Section 363A.190
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. § 366.055 — NV Code / Title 32 / Chapter 366 / Section 366.055
“Rack” defined
Status: in_force

“Rack” means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car or vessel.
Nev. Rev. Stat. § 370A.020 — NV Code / Title 32 / Chapter 370A / Section 370A.020
“Adjusted for inflation” defined
Status: in_force

“Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement.
Nev. Rev. Stat. § 360B.281 — NV Code / Title 32 / Chapter 360B / Section 360B.281
Purchases of direct mail
Status: in_force

1. Notwithstanding the provisions of NRS 360B.350 to 360B.375 , inclusive: (a) A purchaser of advertising and promotional direct mail may provide the seller with: (1) Documentation of the direct pay permit of the purchaser issued pursuant to NRS 360B.260 ; (2) A certificate or written statement, in a form approved by the Department in accordance with the provisions of the Agreement, claiming the direct mail; or (3) An informational statement of the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients. (b) If the purchaser provides the documentation, certificate or statement pursuant to subparagraph (1) or (2) of paragraph (a), the sale shall be deemed to take place in the jurisdictions to which the advertising and promotional direct mail is to be delivered to the recipients and: (1) The purchaser shall report and pay any applicable sales or use taxes due; and (2) The seller, in the absence of bad faith, is relieved of all obligations to collect, pay or remit any sales or use taxes applicable to any transaction involving the advertising and promotional direct mail to which the documentation, certificate or statement applies. (c) If the purchaser provides the informational statement pursuant to subparagraph (3) of paragraph (a): (1) The sale shall be deemed to take place in the jurisdictions to which the advertising and promotional direct mail is to be delivered; (2) The seller shall collect and remit any applicable sales or use taxes due to those jurisdictions; and (3) If the seller complies with subparagraph (2) in accordance with the delivery information provided by the purchaser, the seller, in the absence of bad faith, is relieved of any further obligation to collect any additional sales or use taxes on the sale. (d) If the purchaser does not provide the seller with any of the items listed in paragraph (a), the sale shall be deemed to take place at the location described in subsection 5 of NRS 360B.360 . The state to which the advertising and promotional direct mail is delivered may disallow credit for any sales or use taxes paid in accordance with this paragraph.

2. Notwithstanding the provisions of NRS 360B.350 to 360B.375 , inclusive: (a) Except as otherwise provided in this subsection, the sale of other direct mail shall be deemed to take place at the location described in subsection 3 of NRS 360B.360 . (b) A purchaser of other direct mail may provide the seller with: (1) Documentation of the direct pay permit of the purchaser issued pursuant to NRS 360B.260 ; or (2) A certificate or written statement, in a form approved by the Department in accordance with the provisions of the Agreement, claiming the direct mail. (c) If the purchaser provides the documentation, certificate or statement pursuant to paragraph (b), the sale shall be deemed to take place in the jurisdictions to which the other direct mail is to be delivered to the recipients and: (1) The purchaser shall report and pay any applicable sales or use taxes due; and (2) The seller, in the absence of bad faith, is relieved of all obligations to collect, pay or remit any sales or use taxes applicable to any transaction involving the other direct mail to which the documentation, certificate or statement applies.

3. This section does not apply to any transaction that includes the development of billing information or the provision of any data processing service that is more than incidental, regardless of whether any advertising and promotional direct mail is included in the same mailing.

4. If a transaction is a bundled transaction, as defined by a regulation of the Department in accordance with the provisions of the Agreement, that includes advertising and promotional direct mail, this section applies only if the primary purpose of the transaction is the sale of products that meet the definition set forth in paragraph (a) of subsection 6.

5. The provisions of this section do not limit any purchaser's: (a) Liability for any sales or use taxes to any states to which the direct mail is delivered; (b) Rights under local, state, federal or constitutional law, to a credit for sales or use taxes due and paid to other jurisdictions; or (c) Right to a refund of any sales or use taxes overpaid to any jurisdiction.

6. As used in this section: (a) “ Advertising and promotional direct mail ” means direct mail, the primary purpose of which is to attract public attention to a product, person, business or organization, or to attempt to sell, popularize or secure financial support for a product, person, business or organization. As used in this paragraph, “ product ” means tangible personal property, a product transferred electronically or a service. (b) “ Direct mail ” means printed material delivered or distributed by the United States Postal Service or another delivery service to a mass audience or to addresses contained on a mailing list provided by a purchaser or at the direction of a purchaser when the cost of the items purchased is not billed directly to the recipients. The term includes tangible personal property supplied directly or indirectly by the purchaser to the seller of the direct mail for inclusion in the package containing the printed material. The term does not include multiple items of printed material delivered to a single address. (c) “ Other direct mail ” means any direct mail that is not advertising and promotional direct mail, regardless of whether any advertising and promotional direct mail is included in the same mailing. The term: (1) Includes, but is not limited to: (I) Transactional direct mail that contains personal information specific to the addressee, including, but not limited to, invoices, bills, statements of account and payroll advices; (II) Any legally required mailings, including, but not limited to, privacy notices, tax reports and stockholder reports; and (III) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees or agents, including, but not limited to, newsletters and informational pieces; and (2) Does not include the development of billing information or the provision of any data processing service that is more than incidental.
Nev. Rev. Stat. § 372A.247 — NV Code / Title 32 / Chapter 372A / Section 372A.247
“Sales price” defined
Status: in_force

1. “ Sales price ” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: (a) The cost of the property sold. (b) The cost of materials used, labor or service cost, interest charged, losses or any other expenses. (c) The cost of transportation of the property before its purchase.

2. The total amount for which property is sold includes all of the following: (a) Any services that are a part of the sale. (b) Any amount for which credit is given to the purchaser by the seller.

3. “Sales price” does not include any of the following: (a) Cash discounts allowed and taken on sales. (b) The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit, except that this exclusion does not apply in any instance when the customer, to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. (c) The amount of any tax, not including any manufacturers' or importers' excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.
Nev. Rev. Stat. § 361.333 — NV Code / Title 32 / Chapter 361 / Section 361.333
Procedure
Status: in_force

1. Not later than May 1 of each year, the Department shall: (a) Determine the ratio of the assessed value of each type or class of property for which the county assessor has the responsibility of assessing in each county to: (1) The assessed value of comparable property in the remaining counties. (2) The taxable value of that type or class of property within that county. (b) Publish and deliver to the county assessors and the boards of county commissioners of the counties of this state: (1) A comparison of the latest median ratio, overall ratio and coefficient of dispersion of the median for: (I) The total property for each of the 17 counties; and (II) Each major class of property within each county. (2) A determination whether each county has adequate procedures to ensure that all property subject to taxation is being assessed in a correct and timely manner. (3) A summary for each county of any deficiencies that were discovered in carrying out the study of those ratios.

2. The Nevada Tax Commission shall allocate the counties into three groups such that the work of conducting the study is approximately the same for each group. The Department shall conduct the study in one group each year. The Commission may from time to time reallocate counties among the groups, but each county must be studied at least once in every 3 years.

3. In conducting the study the Department shall include an adequate sample of each major class of property and may use any statistical criteria that will indicate an accurate ratio of taxable value to assessed value and an accurate measure of equality in assessment.

4. During the month of May of each year, the board of county commissioners, or a representative designated by the board's chair, and the county assessor, or a representative designated by the assessor, of each county in which the study was conducted shall meet with the Nevada Tax Commission. The board of county commissioners and the county assessor, or their representatives, shall: (a) Present evidence to the Nevada Tax Commission of the steps taken to ensure that all property subject to taxation within the county has been assessed as required by law. (b) Demonstrate to the Nevada Tax Commission that any adjustments in assessments ordered in the preceding year as a result of the procedure provided in paragraph (c) of subsection 5 have been complied with.

5. At the conclusion of each meeting with the board of county commissioners and the county assessor, or their representatives, the Nevada Tax Commission may: (a) If it finds that all property subject to taxation within the county has been assessed at the proper percentage, take no further action. (b) If it finds that any class of property is assessed at less or more than the proper percentage, and if the board of county commissioners approves, order a specified percentage increase or decrease in the assessed valuation of that class on the succeeding tax list and assessment roll. (c) If it finds the existence of underassessment or overassessment wherein the ratio of assessed value to taxable value is less than 32 percent or more than 36 percent in any of the following classes: (1) Improvement values for the reappraisal area; (2) Land values for the reappraisal area; and (3) Total property values for each of the following use categories in the reappraisal area: (I) Vacant; (II) Single-family residential; (III) Multi-residential; (IV) Commercial and industrial; and (V) Rural, of the county which are required by law to be assessed at 35 percent of their taxable value, if in the nonreappraisal area the approved land and improvement factors are not being correctly applied or new construction is not being added to the assessment roll in a timely manner, or if the board of county commissioners does not agree to an increase or decrease in assessed value as provided in paragraph (b), order the board of county commissioners to employ forthwith one or more qualified appraisers approved by the Department. The payment of those appraisers' fees is a proper charge against the county notwithstanding that the amount of such fees has not been budgeted in accordance with law. The appraisers shall determine whether or not the county assessor has assessed all real and personal property in the county subject to taxation at the rate of assessment required by law. The appraisers may cooperate with the Department in making their determination if so agreed by the appraisers and the Department, and shall cooperate with the Department in preparing a report to the Nevada Tax Commission. The report to the Nevada Tax Commission must be made on or before October 1 following the date of the order. If the report indicates that any real or personal property in the county subject to taxation has not been assessed at the rate required by law, a copy of the report must be transmitted to the board of county commissioners by the Department before November 1. The board of county commissioners shall then order the county assessor to raise or lower the assessment of such property to the rate required by law on the succeeding tax list and assessment roll.

6. The Nevada Tax Commission may adopt regulations reasonably necessary to carry out the provisions of this section.

7. Any county assessor who refuses to increase or decrease the assessment of any property pursuant to an order of the Nevada Tax Commission or the board of county commissioners as provided in this section is guilty of malfeasance in office.
Nev. Rev. Stat. § 366.068 — NV Code / Title 32 / Chapter 366 / Section 366.068
“Special fuel manufacturer” defined
Status: in_force

“ Special fuel manufacturer ” means a person who manufactures, blends, produces, refines, prepares, distills or compounds only special fuel containing biodiesel or biodiesel blend in this State for his or her personal use in this State or for sale or delivery in or outside of this State.
Nev. Rev. Stat. § 371.150 — NV Code / Title 32 / Chapter 371 / Section 371.150
Collection of current tax; circumstances precluding imposition of penalty
Status: in_force

Upon receipt of an application for renewal of registration and an affidavit of nonoperation, the Department shall collect the tax for the current registration year. No penalty shall be imposed if the Department receives the application and affidavit within 30 days after the date of the first operation of the vehicle during the current registration year.
Nev. Rev. Stat. § 369.150 — NV Code / Title 32 / Chapter 369 / Section 369.150
Administration of chapter; duties of Department of Taxation
Status: in_force

1. The Department is charged with the duty of administering the provisions of this chapter.

2. The Department shall: (a) Prescribe and cause to be printed and issued free of charge all forms for applications and reports. (b) Except as otherwise provided in NRS 369.430 , issue free of charge all certificates and permits. (c) Adopt and enforce all rules, regulations and standards necessary or convenient to carry out the provisions of this chapter. (d) Adopt regulations to carry out the provisions of NRS 369.462 to 369.468 , inclusive, 369.486 and 369.488 . (e) Adopt and enforce all rules, regulations and standards necessary or convenient to monitor or survey the quantity of malt beverages manufactured by a brew pub within a calendar year for compliance with NRS 597.230 .
Nev. Rev. Stat. § 370.007 — NV Code / Title 32 / Chapter 370 / Section 370.007
Definitions
Status: in_force

As used in NRS 370.007 to 370.430 , inclusive, and 370.505 to 370.530 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.008 to 370.055 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 372.765 — NV Code / Title 32 / Chapter 372 / Section 372.765
Other violations of chapter
Status: in_force

Any violation of this chapter, except as otherwise provided, is a misdemeanor.
Nev. Rev. Stat. § 375A.655 — NV Code / Title 32 / Chapter 375A / Section 375A.655
Hearings of board
Status: in_force

The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons and the taxing officials of the states involved, all of whom are entitled to be heard.
Nev. Rev. Stat. § 372.380 — NV Code / Title 32 / Chapter 372 / Section 372.380
Reporting and payment periods
Status: in_force

1. Except as otherwise provided in this section or required by the Department pursuant to NRS 360B.200 , the reporting and payment period of: (a) A taxpayer whose taxable sales do not exceed $10,000 per month is a calendar quarter. (b) A taxpayer who files reports on a quarterly basis in accordance with paragraph (a) and: (1) From whom no tax is due pursuant to this chapter for the immediately preceding three quarterly reporting periods; or (2) Whose taxable sales do not exceed a total amount of $1,500 for the immediately preceding four quarterly reporting periods, is 12 calendar months, unless the taxable sales of the taxpayer exceed a total amount of $1,500 for such a 12-month reporting and payment period or $10,000 for a calendar month.

2. The Department, if it deems this action necessary to ensure payment to or facilitate the collection by the State of the amount of taxes, may require returns and payment of the amount of taxes for periods other than calendar months or quarters, depending upon the principal place of business of the seller, retailer or purchaser, as the case may be, or for other than monthly, quarterly or annual periods.
Nev. Rev. Stat. § 370.5049 — NV Code / Title 32 / Chapter 370 / Section 370.5049
Cancellation of illegal determination
Status: in_force

1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this 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 person filing a return or by the Department, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
Nev. Rev. Stat. § 360.093 — NV Code / Title 32 / Chapter 360 / Section 360.093
Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties
Status: in_force

The Nevada Tax Commission shall adopt regulations to carry out the provisions of NRS 360.294 and 360.417 .
Nev. Rev. Stat. § 372.345 — NV Code / Title 32 / Chapter 372 / Section 372.345
Use tax: Property on which sales tax paid
Status: in_force

The storage, use or other consumption in this State of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.
Nev. Rev. Stat. § 377C.100 — NV Code / Title 32 / Chapter 377C / Section 377C.100
County ordinance imposing tax: Enactment; mandatory provisions
Status: in_force

1. On or before January 1, 2014, the board of county commissioners of each county whose population is 100,000 or more but less than 700,000 may enact an ordinance imposing a tax at the rate of one-quarter 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. An ordinance adopted pursuant to this section must be approved by a two-thirds majority of the members of the board.

2. Any tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

3. An ordinance enacted pursuant to this section must include provisions in substance as follows: (a) Provisions substantially identical to those contained in chapter 374 of NRS , insofar as applicable. (b) A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the ordinance. (c) A provision that the county shall contract before the effective date of the ordinance with the Department to perform all functions incident to the administration or operation of the tax in the county. (d) A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720 , inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in the county of, tangible personal property used for the performance of a written contract: (1) Entered into on or before the effective date of the tax; or (2) For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted, if, under the terms of the contract or bid, the contract price or bid amount cannot be adjusted to reflect the imposition of the tax. (e) A provision that specifies the date on which the tax must first be imposed, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
Nev. Rev. Stat. § 361.280 — NV Code / Title 32 / Chapter 361 / Section 361.280
District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement
Status: in_force

1. On or before January 15 of each year, the district attorney shall report in writing to the board of county commissioners of the county all taxable real and personal property in the county unassessed. At that time the county assessor of such county may appear and, by testimony under oath or by other sworn proof, explain to the board the reason for such nonassessment.

2. If, after hearing such proofs, the board shall be satisfied that such nonassessment was excusable in the county assessor, the board shall cause an order to that effect to be entered upon its minutes. If the board shall be satisfied that any nonassessment was not excusable, then the board shall cause an order to that effect to be entered on its minutes, and the district attorney shall demand of the county assessor all the state and county taxes due and payable upon such property for the preceding year. If the same shall not be paid by the county assessor within 10 days from such demand, then the district attorney forthwith shall commence an action in a court of competent jurisdiction against the county assessor and his or her sureties for the collection, in one suit, of all sums payable by the county assessor.

3. If it can be proven that any nonassessment was caused by the refusal of the owner, agent or claimant of such property, or of the person or persons having it in possession or under their control or charge, to give a list of it to the county assessor, the county assessor shall not be liable; but the person or persons whose refusal to give the county assessor such list (and whose duty it was under the law to give such list) caused the omission shall pay double the amount of the taxes that would have been imposed upon the property had it been assessed.
Nev. Rev. Stat. § 370.670 — NV Code / Title 32 / Chapter 370 / Section 370.670
Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information
Status: in_force

A manufacturer of tobacco products:

1. Shall not include a brand family in its certification pursuant to NRS 370.665 unless, if the manufacturer is: (a) A participating manufacturer, the manufacturer affirms that the brand family is to be deemed to be its cigarettes for the purposes of calculating its payments under the Master Settlement Agreement for the relevant year, in the volume and shares determined pursuant to the Master Settlement Agreement; or (b) A nonparticipating manufacturer, the manufacturer affirms that the brand family is to be deemed to be its cigarettes for the purposes of chapter 370A of NRS . This subsection must not be construed as limiting or otherwise affecting the right of the State to maintain that a brand family constitutes cigarettes of a different manufacturer of tobacco products for the purposes of calculating payments under the Master Settlement Agreement or for the purposes of chapter 370A of NRS .

2. Shall maintain all invoices and documentation of sales, and any other information relied upon by the manufacturer for its certification pursuant to NRS 370.665 , for at least 5 years, unless the manufacturer is otherwise required by law to maintain them for a greater period.
Nev. Rev. Stat. § 374.160 — NV Code / Title 32 / Chapter 374 / Section 374.160
Presumption of taxability; purchase for resale; sale by drop shipment
Status: in_force

1. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it is presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless the person takes from the purchaser a certificate to the effect that the property is purchased for resale and the purchaser: (a) Is engaged in the business of selling tangible personal property; (b) Is registered pursuant to NRS 360B.200 or holds a permit issued pursuant to NRS 360.5973 ; and (c) At the time of purchasing the property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.

2. If a sale of tangible personal property is transacted by drop shipment, the third-party vendor is relieved of the burden of proving that the sale is not a sale at retail if: (a) The third-party vendor: (1) Takes from his or her customer a certificate to the effect that the property is purchased for resale; or (2) Obtains any other evidence acceptable to the Department that the property is purchased for resale; and (b) His or her customer: (1) Is engaged in the business of selling tangible personal property; and (2) Is selling the property in the regular course of business.
Nev. Rev. Stat. § 360B.040 — NV Code / Title 32 / Chapter 360B / Section 360B.040
“Agreement” defined
Status: in_force

“Agreement” means the Streamlined Sales and Use Tax Agreement.
Nev. Rev. Stat. § 374.321 — NV Code / Title 32 / Chapter 374 / Section 374.321
Manufactured homes and mobile homes
Status: in_force

1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes.

2. There are exempted from the taxes imposed by this chapter the gross receipts from the sales and storage, use or other consumption of used manufactured homes and used mobile homes for which taxes under this chapter have been paid as a result of a previous sale, storage, use or consumption.

3. As used in this section: (a) “Manufactured home” has the meaning ascribed to it in NRS 489.113 ; and (b) “Mobile home” has the meaning ascribed to it in NRS 489.120 . The term does not include a motor home as defined in NRS 482.071 .
Nev. Rev. Stat. § 374A.020 — NV Code / Title 32 / Chapter 374A / Section 374A.020
Collection and administration of tax; distribution and use of proceeds
Status: in_force

1. The collection of the tax imposed by NRS 374A.010 must be commenced on the first day of the first calendar quarter that begins at least 120 days after the last condition in subsection 1 of NRS 374A.010 is met.

2. Except as otherwise provided in NRS 374A.030 , the tax must be administered, collected and distributed in the manner set forth in chapter 374 of NRS .

3. The board of trustees of the school district shall transfer the proceeds of the tax imposed by NRS 374A.010 from the county school district fund to the fund described in NRS 354.6105 which must be established by the board of trustees. The money deposited in the fund described in NRS 354.6105 pursuant to this subsection must be accounted for separately in that fund and must only be expended by the board of trustees for the cost of the extraordinary maintenance, extraordinary repair and extraordinary improvement of school facilities within the county.
Nev. Rev. Stat. § 370.5048 — NV Code / Title 32 / Chapter 370 / Section 370.5048
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
Status: in_force

1. The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.

2. The action must be tried in Carson City or Clark County unless the court with the consent of the Attorney General orders a change of place of trial.

3. 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. § 372.748 — NV Code / Title 32 / Chapter 372 / Section 372.748
“Marketplace facilitator” defined
Status: in_force

1. “ Marketplace facilitator ” means a person, including any affiliate of the person, who: (a) Directly or indirectly, does one or more of the following to facilitate a retail sale: (1) Lists, makes available or advertises tangible personal property for sale by a marketplace seller in a marketplace owned, operated or controlled by the person; (2) Facilitates the sale of a marketplace seller's product through a marketplace by transmitting or otherwise communicating an offer or acceptance of a retail sale of tangible personal property between a marketplace seller and a purchaser in a forum including a shop, store, booth, catalog, Internet site or similar forum; (3) Owns, rents, licenses, makes available or operates any electronic or physical infrastructure or any property, process, method, copyright, trademark or patent that connects marketplace sellers to purchasers for the purpose of making retail sales of tangible personal property; (4) Provides a marketplace for making retail sales of tangible personal property, or otherwise facilitates retail sales of tangible personal property, regardless of ownership or control of the tangible personal property that is the subject of the retail sale; (5) Provides software development or research and development activities related to any activity described in this subsection, if such software development or research and development activities are directly related to the physical or electronic marketplace provided by a marketplace provider; (6) Provides or offers fulfillment or storage services for a marketplace seller; (7) Sets prices for the sale of tangible personal property by a marketplace seller; (8) Provides or offers customer service to a marketplace seller or the customers of a marketplace seller, or accepts or assists with taking orders, returns or exchanges of tangible personal property sold by a marketplace seller; or (9) Brands or otherwise identifies sales as those of the marketplace facilitator; and (b) Directly or indirectly, does one or more of the following to facilitate a retail sale: (1) Collects the sales price or purchase price of a retail sale of tangible personal property; (2) Provides payment processing services for a retail sale of tangible personal property; (3) Charges, collects or otherwise receives selling fees, listing fees, referral fees, closing fees, fees for inserting or making available tangible personal property on a marketplace or other consideration from the facilitation of a retail sale of tangible personal property, regardless of ownership or control of the tangible personal property that is the subject of the retail sale; (4) Through terms and conditions, agreements or arrangements with a third party, collects payment in connection with a retail sale of tangible personal property from a purchaser and transmits that payment to the marketplace seller, regardless of whether the person collecting and transmitting such payment receives compensation or other consideration in exchange for the service; or (5) Provides a virtual currency that purchasers are allowed or required to use to purchase tangible personal property.

2. The term does not include: (a) A person who provides Internet advertising services, including, without limitation, the listing of products for sale, if the person does not directly or indirectly or through an affiliate: (1) Transmit or otherwise communicate an offer or acceptance of a retail sale of tangible personal property between a marketplace seller and a purchaser; and (2) Do one or more of the activities listed in paragraph (b) of subsection 1. (b) A person who arranges, books or otherwise facilitates, for a commission, fee or other consideration, vacation or travel packages or rental car or other travel reservations or accommodations through a marketplace owned, operated or controlled by the person. The exclusion set forth in this paragraph applies only with respect to the arranging, booking or facilitation, for a commission, fee or other consideration, of the lease or rental of a passenger car, as defined in NRS 482.087 .
Nev. Rev. Stat. § 369.360 — NV Code / Title 32 / Chapter 369 / Section 369.360
Rules of Department
Status: in_force

The Department shall make all necessary and convenient rules:

1. Prescribing the form of reports and claims made by taxpayers.

2. Prescribing the time for making such reports and settlements thereon.

3. Respecting permissible persons as well as other importers.
Nev. Rev. Stat. § 374.690 — NV Code / Title 32 / Chapter 374 / Section 374.690
Right of appeal on failure of Department to mail notice of action on claim
Status: in_force

If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245 , appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may, within 45 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
Nev. Rev. Stat. § 374.315 — NV Code / Title 32 / Chapter 374 / Section 374.315
Personal property used for performance of certain written contracts
Status: in_force

1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract entered into before July 1, 1967.

2. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction entered into before May 1, 1981.

3. There are exempted from the additional taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction of an improvement to real property, entered into before July 30, 1991, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the additional taxes.

4. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract entered into before July 1, 2009.
Nev. Rev. Stat. § 366.080 — NV Code / Title 32 / Chapter 366 / Section 366.080
“Special fuel user” defined
Status: in_force

“Special fuel user” means any person who consumes in this State special fuel for the propulsion of motor vehicles owned or controlled by that person upon the highways of this State, including highways under construction or reconstruction.
Nev. Rev. Stat. § 377B.130 — NV Code / Title 32 / Chapter 377B / Section 377B.130
Remittances to Department; deposit in Sales and Use Tax Account; distribution
Status: in_force

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the counties 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 to the appropriate account in the State General Fund 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month as compensation to the State for the cost of collecting the taxes. (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: (1) In each county whose population is 700,000 or more and in which a water authority exists, to the treasurer for the water authority. (2) In each county whose population is less than 700,000 or each county whose population is 700,000 or more and in which no water authority exists, to the county treasurer.
Nev. Rev. Stat. § 372.090 — NV Code / Title 32 / Chapter 372 / Section 372.090
“Tax Commission” defined
Status: in_force

“Tax Commission” means the Nevada Tax Commission.
Nev. Rev. Stat. § 363C.055 — NV Code / Title 32 / Chapter 363C / Section 363C.055
“Nevada gross revenue” defined
Status: in_force

“ Nevada gross revenue ” means the gross revenue of a business entity from engaging in a business in this State, as adjusted pursuant to NRS 363C.210 and sitused to this State pursuant to NRS 363C.220 .
Nev. Rev. Stat. § 363C.390 — NV Code / Title 32 / Chapter 363C / Section 363C.390
Rail transportation (NAICS 482)
Status: in_force

1. The rail transportation business category (NAICS 482) includes all business entities primarily engaged in providing rail transportation of passengers or cargo, or both, using railroad rolling stock.

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 0.331 percent.
Nev. Rev. Stat. § 368A.020 — NV Code / Title 32 / Chapter 368A / Section 368A.020
“Admission charge” defined
Status: in_force

1. Except as otherwise provided in this section, “ admission charge ” means the total amount, expressed in terms of money, of consideration paid for the right or privilege to enter or have access to a facility where live entertainment is provided.

2. Except as otherwise provided in this section or NRS 368A.200 or any other specific statute, the term includes, without limitation, an entertainment fee, a cover charge, a required minimum purchase of food, beverages or merchandise, a membership fee and a service charge or any other fee or charge that is required to be paid in exchange for admission to a facility where live entertainment is provided.

3. The term does not include: (a) The value of an admission to a facility provided to a patron on a complimentary basis, unless the complimentary admission is associated with a separate purchase that is required for the patron to enter or have access to the facility; or (b) A charge for the right or privilege of entering, or having access to, a particular portion within a facility, that is in addition to a charge described in subsection 1 or 2, including, without limitation, a charge for: (1) Food, beverages or merchandise that is in addition to a required minimum purchase of food, beverages or merchandise as described in subsection 2; or (2) Access to tables, seats, lounge chairs or particular areas near a swimming pool.

4. Except as otherwise provided in this subsection, the term does not include license or rental fees for luxury suites, boxes or similar products at facilities with a maximum occupancy of at least 7,500 persons. If the license or rental fee includes the admission of a certain number of patrons to a facility where a live entertainment event is provided, the admission charge is an amount equal to the lowest priced admission charge for the live entertainment event multiplied by the number of admissions to the live entertainment event included in the license or rental fee.
Nev. Rev. Stat. § 361.680 — NV Code / Title 32 / Chapter 361 / Section 361.680
Form of notice of action by district attorney
Status: in_force

In an action brought by the district attorney, the notice required to be published or posted must be substantially in the following form and may include any number of cases in which the return day of the summons is the same:

NOTICE OF SUITS COMMENCED

To the following-named defendants, and to all owners of, or claimants to, the real estate and improvements, when assessed separately, hereinafter described, known or unknown.

You are hereby notified that suits have been commenced in (name of court where held) by the State of Nevada, plaintiff, against each of the defendants hereinafter named, and each of the following-described tracts or parcels of land with the improvements thereon, and improvements when separately assessed, and all owners of, or claimants to the same, known or unknown, to recover the tax and delinquency assessed to the defendant against the property, for the fiscal year commencing __________, and ending __________, and that a summons has been duly issued in each case; and you are further notified that unless you appear and answer to the complaint filed in such cause, on or before the __________ day of the month of __________ of the year ___, judgment will be taken against you and the real estate and improvements herein described, for the amount of tax and delinquency specified, and cost of suit.

Tax and delinquency: A.B. (describe real estate and improvements as in summons) ______________________________ $__________;

E.F., personal property, assessed at $__________.
Nev. Rev. Stat. § 362.090 — NV Code / Title 32 / Chapter 362 / Section 362.090
One affidavit may be recorded for labor on several patented mines or mining claims
Status: in_force

A single affidavit may be recorded for the labor on several patented mines or mining claims belonging to the same person or held in common ownership, provided all are located in the same county.
Nev. Rev. Stat. § 375A.705 — NV Code / Title 32 / Chapter 375A / Section 375A.705
Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure
Status: in_force

1. All money received by the Board of Regents of the University of Nevada pursuant to paragraph (b) of subsection 1 of NRS 375A.700 must be accounted for separately in the Endowment Fund of the Nevada System of Higher Education.

2. The money in the Estate Tax Account must be invested pursuant to the same investment policies as the other money in the Endowment Fund is invested. All interest and income earned on the money in the Account must be credited to the Account.

3. The Board of Regents of the University of Nevada may, upon approval by the Legislature when in regular session or by the Interim Finance Committee when the Legislature is not in regular session, expend any money in the Estate Tax Account.
Nev. Rev. Stat. § 370.682 — NV Code / Title 32 / Chapter 370 / Section 370.682
Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations
Status: in_force

1. A nonparticipating manufacturer shall post a bond approved by the Attorney General for the benefit of the State of Nevada.

2. The bond must be posted not less than 10 days before the beginning of each calendar quarter as a condition of the nonparticipating manufacturer and its brand families being included in the directory for that quarter. The amount of the bond must be the greater of $50,000 or the greatest required escrow amount due from the nonparticipating manufacturer or its predecessor for any of the immediately preceding 12 calendar quarters.

3. If a nonparticipating manufacturer has failed to make or have made on its behalf escrow deposits equal to the full amount due for a calendar quarter within 15 business days after the due date for that calendar quarter, the State of Nevada may execute upon the bond posted by the nonparticipating manufacturer pursuant to subsection 1 in an amount equal to any remaining escrow amount due.

4. Any amount that the State of Nevada collects on a bond posted by a nonparticipating manufacturer pursuant to this section: (a) Must be deposited into a special escrow account established and maintained by the State of Nevada and used for purposes authorized for the use of money in the qualified escrow fund of the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS ; and (b) Reduces the escrow amount due from the nonparticipating manufacturer in the dollar amount collected.

5. Escrow obligations above the amount collected on the bond remain due from the nonparticipating manufacturer and, as provided in NRS 370.683 and 370.684 , from wholesale dealers and importers, respectively, that sold the cigarettes of the nonparticipating manufacturer during that calendar quarter.

6. The withholding, use or return of amounts deposited into the special escrow account must be handled in the same manner as amounts deposited in the qualified escrow fund of the nonparticipating manufacturer pursuant to the provisions of this chapter and chapter 370A of NRS .

7. The Attorney General shall adopt regulations to carry out the provisions of this section.
Nev. Rev. Stat. § 372A.270 — NV Code / Title 32 / Chapter 372A / Section 372A.270
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 NRS 372A.200 to 372A.380 , inclusive; (b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380 , inclusive, 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. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.
Nev. Rev. Stat. § 360.862 — NV Code / Title 32 / Chapter 360 / Section 360.862
“Division” defined
Status: in_force

“ Division ” means the Housing Division of the Department of Business and Industry.
Nev. Rev. Stat. § 366.207 — NV Code / Title 32 / Chapter 366 / Section 366.207
Collection of tax on special fuel which is not dyed; purchase of special fuel by special fuel supplier or special fuel exporter; records of certain sales; refunds
Status: in_force

1. Except as otherwise provided in subsection 2, each special fuel supplier who sells or distributes special fuel to which dye has not been added shall, at the time the special fuel is purchased, collect the tax imposed pursuant to NRS 366.190 .

2. A special fuel supplier shall not collect the tax imposed pursuant to NRS 366.190 if the purchaser of the special fuel is: (a) A special fuel supplier; (b) A special fuel exporter; or (c) A special fuel dealer.

3. A special fuel supplier or special fuel exporter shall not purchase special fuel on which the tax imposed pursuant to NRS 366.190 has been paid, except that a newly licensed special fuel supplier or special fuel exporter may purchase such fuel during its first month of operation.

4. A special fuel supplier who sells special fuel to any other special fuel supplier, special fuel dealer or special fuel exporter shall keep such records of the transaction as the Department may require. The Department shall adopt regulations setting forth: (a) The records which must be kept by the special fuel supplier pursuant to this subsection; and (b) The period for which those records must be kept by the special fuel supplier.

5. If, within a period of 6 months, a person purchases 200 gallons or more of special fuel in this State which is used for a purpose that is exempt from the payment of the tax on special fuel pursuant to NRS 366.200 , that person may apply to the Department for a refund in the manner prescribed in subsection 6 of NRS 366.650 .

6. Any person who resells, for a taxable purpose, special fuel that was exempt from the tax imposed by this chapter and to which dye has not been added shall collect the tax and remit it to the Department.
Nev. Rev. Stat. § 370.630 — NV Code / Title 32 / Chapter 370 / Section 370.630
“Manufacturer of tobacco products” defined
Status: in_force

“ Manufacturer of tobacco products ” has the meaning ascribed to it in NRS 370A.060 .
Nev. Rev. Stat. § 377D.120 — NV Code / Title 32 / Chapter 377D / Section 377D.120
Redistribution by Department
Status: in_force

The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution.
Nev. Rev. Stat. § 369.468 — NV Code / Title 32 / Chapter 369 / Section 369.468
Preservation of records for inspection and audit
Status: in_force

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 shall preserve for inspection and audit by the Department and its agents, for a period of 4 years, all invoices and lists of liquors shipped to a location in this state, specifying the:

1. Kind and quantity of wine shipped in each order.

2. Name of the person to whom the wine was shipped.

3. Place to which each order was shipped and the date of shipping.
Nev. Rev. Stat. § 371.220 — NV Code / Title 32 / Chapter 371 / Section 371.220
Refund of tax or penalty erroneously collected
Status: in_force

If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefor within 3 years after the date of the payment.
Nev. Rev. Stat. § 370.321 — NV Code / Title 32 / Chapter 370 / Section 370.321
Duties of person who accepts order for delivery sale; civil penalties
Status: in_force

1. A person who accepts an order for a delivery sale shall comply with all of the requirements of this chapter and chapters 202, 370A, 372 and 374 of NRS, and all other laws of this State generally applicable to sales of cigarettes, cigarette paper or other tobacco products that occur entirely within this State.

2. In addition to any other penalty authorized by law, the Attorney General may seek civil penalties against any person engaging in delivery sales in violation of this chapter or chapter 202 of NRS . Each violation is subject to a civil penalty in an amount not to exceed $1,000. Any civil penalty recovered pursuant to this section for a violation of NRS 202.24935 must be deposited into a separate account in the State General Fund to be used for the enforcement of this section and NRS 202.2493 and 202.2494 .
Nev. Rev. Stat. § 361A.283 — NV Code / Title 32 / Chapter 361A / Section 361A.283
Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice
Status: in_force

1. If the county assessor determines that the deferred tax for any fiscal year or years was not assessed in the year it became due, he or she may assess it anytime within 5 fiscal years after the end of the fiscal year in which a parcel or portion of a parcel was converted to a higher use.

2. If the county assessor determines that a parcel was assessed for agricultural or open-space use rather than at full taxable value for any fiscal year in which it did not qualify for agricultural or open-space assessment, he or she may assess the deferred tax for that year anytime within 5 years after the end of that fiscal year.

3. A penalty equal to 20 percent of the total accumulated deferred tax described in subsections 1 and 2 must be added for each of the years in which the owner failed to provide the written notice required by NRS 361A.270 . The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.
Nev. Rev. Stat. § 372.370 — NV Code / Title 32 / Chapter 372 / Section 372.370
Reimbursement for collection of tax
Status: in_force

1. Except as otherwise provided in subsection 2, if the taxes imposed by this chapter are paid in accordance with NRS 372.355 , a taxpayer may deduct and withhold from the taxes otherwise due from him or her 0.25 percent of those taxes as reimbursement for the cost of collecting the tax.

2. The regulations adopted by the Department pursuant to NRS 360B.110 may authorize the deduction and withholding from the taxes otherwise due from a taxpayer such other amounts as are required to carry out the Streamlined Sales and Use Tax Agreement.