Nev. Rev. Stat. § 370A.157 — NV Code / Title 32 / Chapter 370A / Section 370A.157
Release of money deposited into escrow to Indian tribes
Status: in_force

1. The State may release to an Indian tribe, pursuant to a compact with that tribe, not more than 50 percent of the amounts deposited into a qualified escrow fund pursuant to NRS 370A.140 for cigarettes sold on or after January 1, 2015, in a retail transaction to a consumer on the qualified tribal land of the tribe, if: (a) The tribe is a federally recognized tribe or a tribe that was recognized by the State on or before January 1, 2012, and, in each case, has a reservation or colony in the State; (b) The money to be released was timely deposited into escrow in compliance with NRS 370A.140 ; (c) State excise tax or tribal excise tax was paid on the cigarettes; (d) The release occurs not earlier than 1 year after the money is deposited into escrow; (e) The money released is provided to the tribe itself and used only for the purpose of public safety on the qualified tribal land of the tribe or for social services for tribal members, including, without limitation, health care or education, and not used for any function that could directly or indirectly promote or reduce the costs of cigarette production, marketing or sales; (f) The money released is not used in any way for the benefit of any manufacturer of tobacco products that is not a participating manufacturer under the Master Settlement Agreement or to facilitate cigarette sales by any such manufacturer of tobacco products; and (g) The compact with the tribe provides that the taxing and stamping requirements and policies for cigarettes sold on the qualified tribal land of the tribe, including the applicability, amount, collection and refund of taxes, will not be different for any cigarettes of participating manufacturers than for any cigarettes of manufacturers of tobacco products that are not participating manufacturers, and the tribe is in compliance with these provisions of the compact.

2. The total amount released to all Indian tribes from escrow pursuant to this section in any 1 year must not exceed $1 million in the aggregate.

3. This section applies only to: (a) The cigarettes of a manufacturer of tobacco products that existed in the United States market on or before June 1, 2012; and (b) A manufacturer of tobacco products involved in the production, distribution or sale of the cigarettes for which money would be released that is not a manufacturer, or an affiliate or successor of such manufacturer, affiliated with the Indian tribe or any member of the tribe to which the money would be released.

4. For the purposes of this section, an Indian tribe with qualified tribal land located in more than one state or territory of the United States is considered to have a reservation or colony in, and to be eligible for the release of money pursuant to this section from, this State only if the largest portion of the qualified tribal land of the tribe is located within this State.

5. The Attorney General may withdraw from a qualified escrow fund the money released pursuant to this section. The manufacturers of tobacco products that elect to deposit money into a qualified escrow fund pursuant to NRS 370A.140 and the financial institutions in which such qualified escrow funds are maintained shall make such amendments to their qualified escrow agreements as may be necessary to effectuate a withdrawal of money from the qualified escrow funds pursuant to this section.

6. Notwithstanding the provisions of NRS 370A.150 , a manufacturer of tobacco products does not have any right to reversion of the money, including, without limitation, the interest or other appreciation earned on the money, released from escrow pursuant to this section.

7. If a court of competent jurisdiction invalidates the provisions of subsection 5, the money authorized to be released to Indian tribes pursuant to this section may be paid to the appropriate tribes out of the State General Fund, subject to all conditions and limits provided in this section.

8. The Attorney General is authorized to enter into compacts on behalf of the State as provided in this section. Any compact so entered into must require the Indian tribe to verify that the conditions set forth in paragraphs (e), (f) and (g) of subsection 1 are met.
Nev. Rev. Stat. § 360B.230 — NV Code / Title 32 / Chapter 360B / Section 360B.230
Posting by Department of certain information on website or other Internet site; notice of changes to posted information
Status: in_force

1. The Department shall post on a website or other Internet site that is operated or administered by or on behalf of the Department, in any format which may be required by the Agreement: (a) The rates of sales and use taxes for this State and for each local government and Indian reservation or Indian colony in this State that imposes such taxes. (b) Any change in those rates. (c) Any amendments to the statutory provisions and administrative regulations of this State governing the registration of sellers and the collection of sales and use taxes. (d) Any change in the boundaries of local governments in this State that impose sales and use taxes. (e) The list maintained pursuant to NRS 360B.240 . (f) A matrix for determining the taxability of products in this State and any change in the taxability of a product listed in that matrix. (g) Any other information the Department deems appropriate.

2. The Department shall make a reasonable effort to provide sellers with as much advance notice as possible of any changes or amendments required to be posted pursuant to subsection 1 and of any other changes in the information posted pursuant to subsection 1. Except as otherwise provided in NRS 360B.250 , the failure of the Department to provide such notice and the failure of a seller to receive such notice does not affect the obligation of the seller to collect and remit any applicable sales and use taxes.
Nev. Rev. Stat. § 368A.115 — NV Code / Title 32 / Chapter 368A / Section 368A.115
“Trade show” defined
Status: in_force

“ Trade show ” means an event of limited duration primarily attended by members of a particular trade or industry for the purpose of exhibiting their merchandise or services or discussing matters of interest to members of that trade or industry.
Nev. Rev. Stat. § 360.754 — NV Code / Title 32 / Chapter 360 / Section 360.754
Partial abatement of certain taxes imposed on new or expanded data center: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer
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 apply to the Office of Economic Development pursuant to this section for a partial abatement of one or more of the taxes imposed on the new or expanded data center pursuant to chapter 361 or 374 of NRS .

2. The Office of Economic Development shall approve an application for a partial abatement pursuant to this section if the Office makes the following determinations: (a) The application is consistent with the State Plan for Economic Development developed by the Executive Director of the Office of Economic Development pursuant to subsection 2 of NRS 231.053 and any guidelines adopted by the Executive Director of the Office to implement the State Plan for Economic Development. (b) Not later than 1 year after the date on which the application was received by the Office, the applicant has executed an agreement with the Office of Economic Development which must: (1) Comply with the requirements of NRS 360.755 ; (2) State the date on which the abatement becomes effective, as agreed to by the applicant and the Office of Economic Development, which must not be earlier than the date on which the Office received the application and not later than 1 year after the date on which the Office approves the application; (3) State that the data center will, after the date on which the abatement becomes effective, continue in operation in this State for a period specified by the Office of Economic Development, which must be at least 10 years, and will continue to meet the eligibility requirements set forth in this subsection; and (4) Bind the successors in interest of the applicant for the specified period. (c) The applicant is registered pursuant to the laws of this State or the applicant commits to obtain a valid business license and all other permits required by each county, city or town in which the data center operates. (d) If the applicant is seeking a partial abatement for a period of not more than 10 years, the applicant meets the following requirements: (1) The data center will, by not later than the date that is 5 years after the date on which the abatement becomes effective, have or have added 10 or more full-time employees who are residents of Nevada and who will be employed at the data center and will continue to employ 10 or more full-time employees who are residents of Nevada at the data center until at least the date which is 10 years after the date on which the abatement becomes effective. (2) Establishing or expanding the data center will require the data center or any combination of the data center and one or more colocated businesses to make in each county in this State in which the data center is located, by not later than the date which is 5 years after the date on which the abatement becomes effective, a cumulative capital investment of at least $25,000,000 in capital assets that will be used or located at the data center. (3) The average hourly wage that will be paid by the data center to its employees in this State is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year and: (I) The data center will, by not later than the date which is 2 years after the date on which the abatement becomes effective, provide a health insurance plan for all employees employed at the data center that includes an option for health insurance coverage for dependents of the employees; and (II) The health care benefits provided to employees employed at the data center will meet the minimum requirements for health care benefits established by the Office of Economic Development by regulation pursuant to subsection 13. (4) At least 50 percent of the employees engaged in the construction of the data center are residents of Nevada, unless waived by the Executive Director of the Office of Economic Development upon proof satisfactory to the Executive Director of the Office of Economic Development that there is an insufficient number of residents of Nevada available and qualified for such employment. (e) If the applicant is seeking a partial abatement for a period of 10 years or more but not more than 20 years, the applicant meets the following requirements: (1) The data center will, by not later than the date that is 5 years after the date on which the abatement becomes effective, have or have added 50 or more full-time employees who are residents of Nevada and who will be employed at the data center and will continue to employ 50 or more full-time employees who are residents of Nevada at the data center until at least the date which is 20 years after the date on which the abatement becomes effective. (2) Establishing or expanding the data center will require the data center or any combination of the data center and one or more colocated businesses to make in each county in this State in which the data center is located, by not later than the date which is 5 years after the date on which the abatement becomes effective, a cumulative capital investment of at least $100,000,000 in capital assets that will be used or located at the data center. (3) The average hourly wage that will be paid by the data center to its employees in this State is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year and: (I) The data center will, by not later than the date which is 2 years after the date on which the abatement becomes effective, provide a health insurance plan for all employees employed at the data center that includes an option for health insurance coverage for dependents of the employees; and (II) The health care benefits provided to employees employed at the data center will meet the minimum requirements for health care benefits established by the Office of Economic Development by regulation pursuant to subsection 13. (4) At least 50 percent of the employees engaged in the construction of the data center are residents of Nevada, unless waived by the Executive Director of the Office of Economic Development upon proof satisfactory to the Executive Director of the Office of Economic Development that there is an insufficient number of residents of Nevada available and qualified for such employment. (f) The applicant has provided in the application an estimate of the total number of new employees which the data center anticipates hiring in this State if the Office of Economic Development approves the application. (g) If the applicant is seeking a partial abatement of the taxes imposed by the Local School Support Tax Law, the application has been approved by a vote of at least two-thirds of the members of the Board of Economic Development created by NRS 231.033 .

3. Notwithstanding the provisions of subsection 2, the Office of Economic Development: (a) Shall not consider an application for a partial abatement pursuant to this section unless the Office of Economic Development has requested a letter of acknowledgment of the request for the abatement from each affected county, school district, city or town. (b) Shall consider the level of health care benefits provided to employees employed at the data center, the projected economic impact of the data center and the projected tax revenue of the data center after deducting projected revenue from the abated taxes. (c) May, if the Office of Economic Development determines that such action is necessary: (1) Approve an application for a partial abatement pursuant to this section by a data center that does not meet the requirements set forth in paragraph (d) or (e) of subsection 2; (2) Make the requirements set forth in paragraphs (d) and (e) of subsection 2 more stringent; or (3) Add additional requirements that an applicant must meet to qualify for a partial abatement pursuant to this section.

4. If the Office of Economic Development approves an application for a partial abatement pursuant to this section, the Office shall immediately forward a certificate of eligibility for the abatement to: (a) The Department; (b) The Nevada Tax Commission; and (c) If the partial abatement is from the property tax imposed pursuant to chapter 361 of NRS , the county treasurer of each county in which the data center is or will be located.

5. If the Office of Economic Development approves an application for a partial abatement pursuant to this section, the Office may also approve a partial abatement of taxes for each colocated business that enters into a contract to use or occupy, for a period of at least 2 years, all or a portion of the new or expanded data center. Each such colocated business shall obtain a state business license issued by the Secretary of State. The percentage amount of a partial abatement approved for a colocated business pursuant to this subsection must not exceed the percentage amount of the partial abatement approved for the data center. The duration of a partial abatement approved for a colocated business pursuant to this subsection must not exceed the duration of the contract or contracts entered into between the colocated business and the data center, including the duration of any contract or contracts extended or renewed by the parties. If a colocated business ceases to meet the requirements set forth in this subsection, the colocated business shall repay the amount of the abatement that was allowed in the same manner in which a data center is required by subsection 8 to repay the Department or a county treasurer. If a data center ceases to meet the requirements of subsection 2 or ceases operation before the time specified in the agreement described in paragraph (b) of subsection 2, any partial abatement approved for a colocated business ceases to be in effect, but the colocated business is not required to repay the amount of the abatement that was allowed before the date on which the abatement ceases to be in effect. A data center shall provide the Executive Director of the Office and the Department with a list of the colocated businesses that are qualified to receive a partial abatement pursuant to this subsection and shall notify the Executive Director within 30 days after any change to the list. The Executive Director shall provide the list and any updates to the list to the Department and the county treasurer of each affected county.

6. An applicant for a partial abatement pursuant to this section or a data center whose partial abatement is in effect shall, upon the request of the Executive Director of the Office of Economic Development, furnish the Executive Director with copies of all records necessary to verify that the applicant meets the requirements of subsection 2.

7. If an applicant for a partial abatement pursuant to this section fails to execute the agreement described in paragraph (b) of subsection 2 within 1 year after the date on which the application was received by the Office, the applicant shall not be approved for a partial abatement pursuant to this section unless the applicant submits a new application.

8. If a data center whose partial abatement has been approved pursuant to this section and is in effect ceases: (a) To meet the requirements set forth in subsection 2; or (b) Operation before the time specified in the agreement described in paragraph (b) of subsection 2, the data center shall repay to the Department or, if the partial abatement was from the property tax imposed pursuant to chapter 361 of NRS , to the county treasurer, the amount of the partial abatement that was allowed pursuant to this section before the failure of the data center to comply unless the Nevada Tax Commission determines that the data center has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320 , the data center shall, in addition to the amount of the partial abatement required to be repaid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.

9. A county treasurer: (a) Shall deposit any money that he or she receives pursuant to subsection 5 or 8 in one or more of the funds established by a local government of the county pursuant to NRS 354.6113 or 354.6115 ; and (b) May use the money deposited pursuant to paragraph (a) only for the purposes authorized by NRS 354.6113 and 354.6115 .

10. An applicant for a partial abatement pursuant to this section who is aggrieved by a final decision of the Office of Economic Development may petition for judicial review in the manner provided in chapter 233B of NRS .

11. For an employee to be considered a resident of Nevada for the purposes of this section, a data center must maintain the following documents in the personnel file of the employee: (a) A copy of the current and valid Nevada driver's license of the employee or a current and valid identification card for the employee issued by the Department of Motor Vehicles; (b) If the employee is a registered owner of one or more motor vehicles in Nevada, a copy of the current motor vehicle registration of at least one of those vehicles; (c) Proof that the employee is a full-time employee; and (d) Proof that the employee is covered by the health insurance plan which the data center is required to provide pursuant to sub-subparagraph (I) of subparagraph (3) of paragraph (d) of subsection 2 or sub-subparagraph (I) of subparagraph (3) of paragraph (e) of subsection 2.

12. For the purpose of obtaining from the Executive Director of the Office of Economic Development any waiver of the requirements set forth in subparagraph (4) of paragraph (d) of subsection 2 or subparagraph (4) of paragraph (e) of subsection 2, a data center must submit to the Executive Director of the Office of Economic Development written documentation of the efforts to meet the requirements and documented proof that an insufficient number of Nevada residents is available and qualified for employment.

13. The Office of Economic Development: (a) Shall adopt regulations relating to the minimum level of health care benefits that a data center must provide to its employees to meet the requirement set forth in paragraph (d) or (e) of subsection 2; (b) May adopt such other regulations as the Office determines to be necessary to carry out the provisions of this section; and (c) Shall not approve any application for a partial abatement submitted pursuant to this section which is received on or after January 1, 2036.

14. The Nevada Tax Commission: (a) Shall adopt regulations regarding: (1) The capital investment necessary to meet the requirement set forth in paragraph (d) or (e) of subsection 2; and (2) Any security that a data center is required to post to qualify for a partial abatement pursuant to this section. (b) May adopt such other regulations as the Nevada Tax Commission determines to be necessary to carry out the provisions of this section.

15. As used in this section, unless the context otherwise requires: (a) “ Colocated business ” means a person who enters into a contract with a data center that is qualified to receive an abatement pursuant to this section to use or occupy all or part of the data center. (b) “ Data center ” means one or more buildings located at one or more physical locations in this State which house a group of networked server computers for the purpose of centralizing the storage, management and dissemination of data and information pertaining to one or more businesses and includes any modular or preassembled components, associated telecommunications and storage systems and, if the data center includes more than one building or physical location, any network or connection between such buildings or physical locations. (c) “ Full-time employee ” means a person who is in a permanent position of employment and works an average of 30 hours per week during the applicable period set forth in paragraph (d) or (e) of subsection 2.
Nev. Rev. Stat. § 363D.240 — NV Code / Title 32 / Chapter 363D / Section 363D.240
Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
Status: in_force

1. 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 the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Commission rendered on appeal, the claimant may, within 90 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.

2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited towards any tax due from the plaintiff.

3. The balance of the judgment must be refunded to the plaintiff.
Nev. Rev. Stat. § 363A.170 — NV Code / Title 32 / Chapter 363A / Section 363A.170
Interest on overpayments; disallowance of interest
Status: in_force

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937 .

2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
Nev. Rev. Stat. § 366.735 — NV Code / Title 32 / Chapter 366 / Section 366.735
Disciplinary action for fraudulent use of special fuel
Status: in_force

1. The Department may take disciplinary action in accordance with subsection 2 against any person who, below the terminal rack: (a) Sells or stores for personal consumption any dyed special fuel for a use which the person selling or storing such fuel knows, or has reason to know, is a taxable use of the fuel and does not report and pay the applicable tax to the Department; (b) Willfully decreases or attempts to decrease the concentration of any dye in any special fuel intended to be used for a taxable purpose and does not report and pay the applicable tax to the Department; (c) Uses dyed special fuel for a taxable purpose and does not report and pay the applicable tax to the Department; (d) Willfully increases or attempts to increase the volume of any special fuel intended to be used for a taxable purpose by adding to the fuel any quantity of special fuel for which the tax imposed pursuant to this chapter has not been paid or any quantity of other product for which any tax imposed pursuant to the laws of this State has not been paid; or (e) Willfully manufactures, sells, distributes for sale or attempts to manufacture, sell or distribute for sale any special fuel intended to be used for a taxable purpose and for which the tax imposed pursuant to this chapter has not been paid.

2. For any violation described in subsection 1, the Department may: (a) If the violation is a first offense, impose an administrative fine of not more than $2,500 and suspend any license issued to that person pursuant to this chapter for not more than 30 days; (b) If the violation is a second offense within a period of 4 years, impose an administrative fine of not more than $5,000 and suspend any license issued to that person pursuant to this chapter for not more than 60 days; and (c) If the violation is a third or subsequent offense within a period of 4 years, impose an administrative fine of not more than $10,000 and revoke any license issued to that person pursuant to this chapter.
Nev. Rev. Stat. § 361.535 — NV Code / Title 32 / Chapter 361 / Section 361.535
Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property
Status: in_force

1. If the person, company or corporation so assessed neglects or refuses to pay the taxes within 30 days after demand, the taxes become delinquent. If the person, company or corporation so assessed neglects or refuses to pay the taxes within 10 days after the taxes become delinquent, a penalty of 10 percent must be added. If the tax and penalty are not paid on demand, the county assessor or his or her deputy may seize, seal or lock enough of the personal property of the person, company or corporation so neglecting or refusing to pay to satisfy the taxes and costs. The county assessor may use alternative methods of collection, including, without limitation, the assistance of the district attorney.

2. The county assessor shall: (a) Post a notice of the seizure, with a description of the property, in a public area of the county courthouse or the county office building in which the assessor's office is located, and within the immediate vicinity of the property being seized; and (b) At the expiration of 5 days, proceed to sell at public auction, at the time and place mentioned in the notice, to the highest bidder, for lawful money of the United States, a sufficient quantity of the property to pay the taxes and expenses incurred. For this service, the county assessor must be allowed from the delinquent person a fee of $3. The county assessor is not required to sell the property if the highest bid received is less than the lowest acceptable bid indicated in the notice. A person who, after the notice of the seizure of the property is posted pursuant to this subsection within the immediate vicinity of the property being seized and before the delinquent taxes on the property are paid, and without the consent of the county assessor, removes, defaces, covers or otherwise conceals that notice, moves or sells the property, attempts to move or sell the property, or assists another person to move or sell the property, is guilty of a gross misdemeanor.

3. If the personal property seized by the county assessor or his or her deputy consists of a mobile or manufactured home, an aircraft, or the personal property of a business, the county assessor shall publish a notice of the seizure once during each of 2 successive weeks in a newspaper of general circulation in the county. If the legal owner of the property is someone other than the registered owner and the name and address of the legal owner can be ascertained from public records, the county assessor shall, before publication, send a notice of the seizure by registered or certified mail to the legal owner. The cost of the publication and notice must be charged to the delinquent taxpayer. The notice must state: (a) The name of the owner, if known. (b) The description of the property seized, including the location, the make, model and dimensions and the serial number, body number or other identifying number. (c) The fact that the property has been seized and the reason for seizure. (d) The lowest acceptable bid for the sale of the property, which is the total amount of the taxes due on the property and the penalties and costs as provided by law. (e) The time and place at which the property is to be sold. After the expiration of 5 days from the date of the second publication of the notice, the property must be sold at public auction in the manner provided in subsection 2 for the sale of other personal property by the county assessor.

4. Upon payment of the purchase money, the county assessor shall deliver to the purchaser of the property sold, with a certificate of the sale, a statement of the amount of taxes or assessment and the expenses thereon for which the property was sold, whereupon the title of the property so sold vests absolutely in the purchaser.

5. After a mobile or manufactured home, an aircraft, or the personal property of a business is sold and the county assessor has paid all the taxes and costs on the property, the county assessor shall deposit into the general fund of the county the first $300 of the excess proceeds from the sale. The county assessor shall deposit any remaining amount of the excess proceeds from the sale into 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 money within 6 months after the sale of the property for which the claim is made, the county assessor shall pay the money into the general fund of the county. All interest paid on money deposited in the account pursuant to this subsection is the property of the county.

6. If the former owner of a mobile or manufactured home, aircraft, or personal property of a business that was sold pursuant to this section makes a claim in writing for the balance of the proceeds of the sale within 6 months after the completion of the sale, the county assessor shall pay the balance of the proceeds of the sale or the proper portion of the balance over to the former owner if the county assessor is satisfied that the former owner is entitled to it.
Nev. Rev. Stat. § 360B.063 — NV Code / Title 32 / Chapter 360B / Section 360B.063
“Purchaser” defined
Status: in_force

“ Purchaser ” means a person to whom a sale of tangible personal property is made.
Nev. Rev. Stat. § 360A.180 — NV Code / Title 32 / Chapter 360A / Section 360A.180
Redetermination: Consideration by Department; administrative hearing; appeal
Status: in_force

1. If a petition for redetermination is filed within the period prescribed in NRS 360A.160 , the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an administrative hearing and give the person at least 10 days' notice of the time and place of the hearing.

2. Any hearing held pursuant to subsection 1 may be continued from time to time as may be necessary.

3. A petitioner aggrieved by the decision of the Department may appeal the decision by submitting a written request to the Department for an administrative hearing not more than 30 days after notice of the redetermination was mailed by the Department.
Nev. Rev. Stat. § 370.587 — NV Code / Title 32 / Chapter 370 / Section 370.587
Period of validity of license; renewal; fees
Status: in_force

1. Each license issued by the Department is valid only for the calendar year for which it is issued, and must be renewed annually.

2. The Department shall not charge any license fees to operate a warehouse or distribution center or for a license as a logistics company. Except as otherwise provided in subsections 3 and 5, the Department shall charge: (a) For a license as a manufacturer, an annual license fee of $1,000. (b) For a license as a wholesale dealer of cigarettes, an annual license fee of $650. (c) For a license as a wholesale dealer of other tobacco products, an annual license fee of $650. (d) For a license as a tobacco retail dealer, $50.

3. If a license is issued at any time during the year other than on January 1, except for the renewal of a delinquent license pursuant to subsection 5, the licensee shall pay a proportionate part of the annual fee for the remainder of the year, but not less than 25 percent of the annual license fee.

4. The fees for a license are due and payable on January 1 of each year. If the annual license fee is not paid by January 15, the license is cancelled automatically.

5. A license which is cancelled for nonpayment of the annual license fee may be renewed at any time by the payment of the fee plus a 5 percent penalty thereon.
Nev. Rev. Stat. § 374.245 — NV Code / Title 32 / Chapter 374 / Section 374.245
Liability of purchaser giving resale certificate for use of article bought for resale
Status: in_force

If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first so stored or used. If the sole use of the property, other than retention, demonstration or display in the regular course of business, is the rental of the property while holding it for sale, the purchaser may elect to pay the tax on the use measured by the amount of the rental charged rather than the sales price of the property to him or her.
Nev. Rev. Stat. § 372.347 — NV Code / Title 32 / Chapter 372 / Section 372.347
Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim
Status: in_force

1. If a purchaser wishes to claim an exemption from the taxes imposed by this chapter, the retailer shall obtain such information from the purchaser as is required by the Department.

2. The Department shall, to the extent feasible, establish an electronic system for submitting a request for an exemption. A purchaser is not required to provide a signature to claim an exemption if the request is submitted electronically.

3. The Department may establish a system whereby a purchaser who is exempt from the payment of the taxes imposed by this chapter is issued an identification number that can be presented to the retailer at the time of sale.

4. A retailer shall maintain such records of exempt transactions as are required by the Department and provide those records to the Department upon request.

5. Except as otherwise provided in this subsection, a retailer who complies with the provisions of this section is not liable for the payment of any tax imposed by this chapter if the purchaser improperly claims an exemption. If the purchaser improperly claims an exemption, the purchaser is liable for the payment of the tax. The provisions of this subsection do not apply if the retailer: (a) Fraudulently fails to collect the tax; (b) Solicits a purchaser to participate in an unlawful claim of an exemption; or (c) Accepts a certificate of exemption from a purchaser who claims an entity-based exemption, the subject of the transaction sought to be covered by the certificate is actually received by the purchaser at a location operated by the seller, and the Department provides, and posts on a website or other Internet site that is operated or administered by or on behalf of the Department, a certificate of exemption which clearly and affirmatively indicates that the claimed exemption is not available.

6. As used in this section: (a) “ Entity-based exemption ” means an exemption based on who purchases the product or who sells the product, and which is not available to all. (b) “ Retailer ” includes a certified service provider, as that term is defined in NRS 360B.060 , acting on behalf of a retailer who is registered pursuant to NRS 360B.200 .
Nev. Rev. Stat. § 374.305 — NV Code / Title 32 / Chapter 374 / Section 374.305
Domestic fuels
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in a county of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas.
Nev. Rev. Stat. § 372.326 — NV Code / Title 32 / Chapter 372 / Section 372.326
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes
Status: in_force

There are exempted from the taxes imposed by this act the gross receipts from the sale of, and the storage, use or other consumption in this State of, any tangible personal property sold by or to a nonprofit organization created for religious, charitable or educational purposes. The Legislature shall establish:

1. Standards for determining whether an organization is created for religious, charitable or educational purposes.

2. Procedures for administering the provisions of this section.
Nev. Rev. Stat. § 369.010 — NV Code / Title 32 / Chapter 369 / Section 369.010
“Beer” defined
Status: in_force

As used in this chapter, “beer” means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water.
Nev. Rev. Stat. § 365.140 — NV Code / Title 32 / Chapter 365 / Section 365.140
Exchange of information with other states
Status: in_force

The Department may, upon a request from the officials to whom is entrusted the enforcement of the motor vehicle fuel tax laws of any other state, if the other state furnishes similar information to this State, forward any information which it may have in its possession relative to the manufacture, receipt, storage, delivery, sale, use, transportation, shipment or other disposition by any supplier, dealer, exporter, transporter or other person of motor vehicle fuel or fuel for jet or turbine-powered aircraft.
Nev. Rev. Stat. § 374.731 — NV Code / Title 32 / Chapter 374 / Section 374.731
Application of NRS 374.330 to sale of certain medical devices to governmental entities
Status: in_force

1. In administering the provisions of NRS 374.330 , the Department shall apply the exemption to the sale of a medical device to a governmental entity that is exempt pursuant to that section without regard to whether the person using the medical device or the governmental entity that purchased the device is deemed to be the holder of title to the device if: (a) The medical device was ordered or prescribed by a provider of health care, within his or her scope of practice, for use by the person to whom it is provided; (b) The medical device is covered by Medicaid or Medicare; and (c) The purchase of the medical device is made pursuant to a contract between the governmental entity that purchases the medical device and the person who sells the medical device to the governmental entity.

2. As used in this section: (a) “ Medicaid ” means the program established pursuant to Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to provide assistance for part or all of the cost of medical care rendered on behalf of indigent persons. (b) “ Medicare ” means the program of health insurance for aged persons and persons with disabilities established pursuant to Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395 et seq. (c) “ Provider of health care ” means a physician or physician assistant licensed pursuant to chapter 630, 630A or 633 of NRS , perfusionist, dentist, licensed nurse, dispensing optician, optometrist, practitioner of respiratory care, registered physical therapist, podiatric physician, licensed psychologist, licensed audiologist, licensed speech-language pathologist, licensed hearing aid specialist, licensed marriage and family therapist, licensed clinical professional counselor, chiropractic physician, naprapath, licensed dietitian or doctor of Oriental medicine in any form.
Nev. Rev. Stat. § 374.395 — NV Code / Title 32 / Chapter 374 / Section 374.395
Affixing and cancelling of revenue stamps
Status: in_force

The Department, if it deems it necessary to insure the collection of the taxes, may provide by regulation for the collection of the taxes by the affixing and cancelling of revenue stamps and may prescribe the form and method of the affixing and cancelling.
Nev. Rev. Stat. § 372A.370 — NV Code / Title 32 / Chapter 372A / Section 372A.370
Prohibited acts; penalty
Status: in_force

1. A person shall not, with intent to defraud the State or evade payment of the excise tax on cannabis or any part of the tax: (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration. (b) Make, cause to be made or permit to be made any false entry in books, records or accounts. (c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts.

2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 361.090 — NV Code / Title 32 / Chapter 361 / Section 361.090
Veterans' exemptions
Status: in_force

1. The property, to the extent of $2,000 assessed valuation, of any actual bona fide resident of the State of Nevada who: (a) Has served a minimum of 90 continuous days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and May 7, 1975, or between September 26, 1982, and December 1, 1987, or between October 23, 1983, and November 21, 1983, or between December 20, 1989, and January 31, 1990, or between August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996; (b) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 ; or (c) Has served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the Government of the United States, regardless of the number of days served on active duty, and who received, upon severance from service, an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, or who, having so served, is still serving in the Armed Forces of the United States, is exempt from taxation.

2. For the purpose of this section, the first $2,000 assessed valuation of property in which an applicant has any interest shall be deemed the property of the applicant.

3. The exemption may be allowed only to a claimant who files an affidavit with his or her claim for exemption on real property pursuant to NRS 361.155 . The affidavit may be filed at any time by a person claiming exemption from taxation on personal property.

4. The affidavit must be made before the county assessor or a notary public and filed with the county assessor. It must state that the affiant is a bona fide resident of the State of Nevada who meets all the other requirements of subsection 1 and that the exemption is not claimed in any other county in this State. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, mail a form for: (a) The renewal of the exemption; and (b) The designation of any amount to be credited 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 , to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS .

5. Persons in actual military service are exempt during the period of such service from filing the annual forms for renewal of the exemption, and the county assessors shall continue to grant the exemption to such persons on the basis of the original affidavits filed. In the case of any person who has entered the military service without having previously made and filed an affidavit of exemption, the affidavit may be filed in his or her behalf during the period of such service by any person having knowledge of the facts.

6. Before allowing any veteran's exemption pursuant to the provisions of this chapter, the county assessor shall require proof of status of the veteran, and for that purpose shall require production of an honorable discharge or certificate of satisfactory service or a certified copy thereof, or such other proof of status as may be necessary.

7. If any person files a false affidavit or produces false proof to the county assessor or a notary public and, as a result of the false affidavit or false proof, the person is allowed a tax exemption to which the person is not entitled, the person is guilty of a gross misdemeanor.

8. Beginning with the 2005-2006 Fiscal Year, the monetary amounts in subsections 1 and 2 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from July 2003 to the July preceding the fiscal year for which the adjustment is calculated. The Department shall provide to each county assessor the adjusted amount, in writing, on or before September 30 of each year.
Nev. Rev. Stat. § 360A.390 — NV Code / Title 32 / Chapter 360A / Section 360A.390
Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release
Status: in_force

1. If a person who is liable for any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 sells any portion of his or her business or stock of goods not in the ordinary course of business or quits the business, the successors or assignees of that person shall: (a) If the business or stock of goods was purchased for money, withhold from the purchase price the amount due; or (b) If the business or stock of goods was not purchased for money, withhold a sufficient portion of the assets of the business or stock of goods which, if sold, would equal the amount due, until the former owner provides the successors or assignees with a receipt or certificate from the Department indicating that he or she paid the amount due.

2. A successor or assignee who fails to withhold the amount required pursuant to subsection 1 becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the consideration paid for the business or stock of goods, valued in money.

3. The Department shall issue a certificate of the amount due to the successor or assignee: (a) Not later than 60 days after receiving a written request from the successor or assignee for such a certificate; or (b) Not later than 60 days after the date the records of the former owner are made available for audit, whichever period expires later, but not later than 90 days after receiving the request.

4. If the Department fails to mail the certificate, the successor or assignee is released from any further obligation to withhold any portion of the purchase price, business or stock of goods.

5. The time within which the obligation of the successor or assignee may be enforced begins when the person who is liable for the tax or fee sells or assigns all or any portion of his or her business or stock of goods or when the determination against the person becomes final, whichever occurs later.
Nev. Rev. Stat. § 361.525 — NV Code / Title 32 / Chapter 361 / Section 361.525
Penalties for tax receiver giving other than required receipts
Status: in_force

If a tax receiver gives any receipt on the payment to him or her of any tax on movable personal property other than that provided for in NRS 361.510 , he or she is guilty of a category D felony and shall be punished as provided in NRS 193.130 , and shall be removed from office.
Nev. Rev. Stat. § 365.015 — NV Code / Title 32 / Chapter 365 / Section 365.015
“Aviation fuel” defined
Status: in_force

“Aviation fuel” means motor vehicle fuel specially refined for use in the propulsion of aircraft, but does not include fuel for jet or turbine-powered aircraft.
Nev. Rev. Stat. § 372.320 — NV Code / Title 32 / Chapter 372 / Section 372.320
Occasional sales
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this State of tangible personal property, the transfer of which to the purchaser is an occasional sale.
Nev. Rev. Stat. § 360A.070 — NV Code / Title 32 / Chapter 360A / Section 360A.070
Waiver or reduction of interest or penalty
Status: in_force

1. If the Director of the Department or a hearing officer designated by the Director finds that the failure of a person to make a timely return or payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is the result of circumstances beyond the control of the person and occurred despite the exercise of ordinary care and without willful neglect, the Department may relieve the person of all or part of any interest or penalty, or both.

2. A person requesting relief must file with the Department a statement signed, under penalty of perjury, that sets forth the facts upon which the person bases his or her claim for relief.

3. The Department shall disclose, upon the request of any person: (a) The name of the person to whom relief was granted; and (b) The amount of the relief.
Nev. Rev. Stat. § 366.551 — NV Code / Title 32 / Chapter 366 / Section 366.551
Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax
Status: in_force

1. A responsible person who willfully fails to collect or pay to the Department the tax imposed by this chapter or who willfully attempts to evade the payment of the tax is jointly and severally liable with the special fuel dealer or special fuel supplier for the tax owed, plus interest and all applicable penalties. The responsible person shall pay the tax upon notice from the Department that it is due.

2. As used in this section, “ responsible person ” includes: (a) An officer or employee of a corporation; and (b) A member or employee of a partnership or limited-liability company, whose job or duty it is to collect, account for or pay to the Department the tax imposed by this chapter.
Nev. Rev. Stat. § 372.665 — NV Code / Title 32 / Chapter 372 / Section 372.665
Disallowance of interest
Status: in_force

If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest on it.
Nev. Rev. Stat. § 360B.200 — NV Code / Title 32 / Chapter 360B / Section 360B.200
Establishment and maintenance of registration system for sellers; rights and duties of registering seller
Status: in_force

1. The Department shall, in cooperation with any other states that are members of the Agreement, establish and maintain a central, electronic registration system that allows a seller to register to collect and remit the sales and use taxes imposed in this State and in the other states that are members of the Agreement.

2. A seller who registers pursuant to this section agrees to collect and remit sales and use taxes in accordance with the provisions of this chapter, the regulations of the Department and the applicable law of each state that is a member of the Agreement, including any state that becomes a member of the Agreement after the registration of the seller pursuant to this section. The cancellation or revocation of the registration of a seller pursuant to this section, the withdrawal of a state from the Agreement or the revocation of the Agreement does not relieve a seller from liability pursuant to this subsection to remit any taxes previously or subsequently collected on behalf of a state.

3. When registering pursuant to this section, a seller may: (a) Elect to use a certified service provider as its agent to perform all the functions of the seller relating to sales and use taxes, other than the obligation of the seller to remit the taxes on its own purchases; (b) Elect to use a certified automated system to calculate the amount of sales or use taxes due on its sales transactions; (c) Under such conditions as the Department deems appropriate in accordance with the Agreement, elect to use its own proprietary automated system to calculate the amount of sales or use taxes due on its sales transactions; or (d) Elect to use any other method authorized by the Department for performing the functions of the seller relating to sales and use taxes.

4. A seller who registers pursuant to this section and does not make the election allowed pursuant to paragraph (a) of subsection 3 may elect to be registered in any state that: (a) Is a member of the Agreement at the time of that registration, as a seller who anticipates making no sales into that state if the seller has not had any sales into that state for the preceding 12 months; and (b) Becomes a member of the Agreement after that registration, as a seller who anticipates making no sales into that state.

5. A seller who registers pursuant to this section agrees to submit its sales and use tax returns, and to remit any sales and use taxes due, to the Department at such times and in such a manner and format as the Department prescribes by regulation. Those regulations must: (a) Require from each seller who registers pursuant to this section: (1) Only a single tax return for each taxing period for all the sales and use taxes collected on behalf of this State and each local government in this State; and (2) Only one remittance of taxes for each tax return, except that the Department may require additional remittances of taxes if the seller: (I) Collects more than $30,000 in sales and use taxes on behalf of this State and the local governments in this State during the preceding calendar year; (II) Is allowed to determine the amount of any additional remittance by a method of calculation instead of by the actual amount collected; and (III) Is not required to file any tax returns in addition to those otherwise required in accordance with this subsection. (b) Allow any seller who registers pursuant to this section to submit tax returns electronically in a simplified format. (c) Allow any seller who registers pursuant to this section, does not maintain a place of business in this State and has not made an election pursuant to paragraph (a), (b) or (c) of subsection 3, to file tax returns at a frequency that does not exceed once per year unless the seller accumulates more than $1,000 in the collection of sales and use taxes on behalf of this State and the local governments in this State. (d) Provide an alternative method for a seller who registers pursuant to this section to make tax payments the same day as the seller intends if an electronic transfer of money fails. (e) Require any data that accompanies the remittance of a tax payment by or on behalf of a seller who registers pursuant to this section to be formatted using uniform codes for the type of tax and payment in accordance with the Agreement.

6. The registration of a seller and the collection and remission of sales and use taxes pursuant to this section may not be considered as a factor in determining whether a seller has a nexus with this State for the purposes of determining the liability of the seller to pay any tax imposed by this State.
Nev. Rev. Stat. § 375.110 — NV Code / Title 32 / Chapter 375 / Section 375.110
Penalty for falsifying value of property
Status: in_force

Any person who willfully falsely declares the value of transferred real property or land sale installment contract pursuant to NRS 375.060 is guilty of a misdemeanor and shall pay the amount of any additional tax required on account of the falsification.
Nev. Rev. Stat. § 369.386 — NV Code / Title 32 / Chapter 369 / Section 369.386
Suppliers: Conditions for selling to importer or wholesaler; designation of importer and agent
Status: in_force

1. Except as otherwise provided in NRS 369.464 , a supplier of liquor may sell to an importer or wholesaler in this State only if: (a) Their commercial relationship is of definite duration or continuing indefinite duration; and (b) The importer is granted the right to offer, sell and distribute within this State or any designated area thereof such of the supplier's brands of packaged malt beverages, distilled spirits and wines, or all of them, as may be specified.

2. The supplier shall file with the Department a written notice indicating the name and address of each designated importer. Each importer shall file with the Department a written acceptance of the designation.

3. A brewer, distiller, manufacturer, producer, vintner or bottler of liquor who designates an agent to sell his or her products to importers into this State shall file with the Department a written designation indicating the name and address of the agent, and the agent shall file with the Department a written acceptance of the designation.
Nev. Rev. Stat. § 360.893 — NV Code / Title 32 / Chapter 360 / Section 360.893
Approval of application for partial abatement of taxes; duration and amount of partial abatement; payment of portion of abated taxes into trust fund in State Treasury; use of money in trust fund; issuance of document certifying abatement of sales and use taxes
Status: in_force

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

1. If the Office of Economic Development approves an application for a partial abatement of property taxes, employer excise taxes or local sales and use taxes submitted pursuant to paragraph (b) of subsection 1 of NRS 360.889 , the Office shall immediately forward a certificate of eligibility for the partial abatement of the taxes described in that paragraph to: (a) The Department; (b) The Nevada Tax Commission; and (c) The county treasurer of the county in which the qualified project will be located.

2. Except as otherwise provided in subsection 3, the partial abatement for the lead participant in the qualified project must: (a) For property taxes, be for a duration of not more than 10 years after the effective date of the partial abatement and in an amount that equals 75 percent of the amount of the property taxes that would otherwise be owed by each participant for the qualified project; (b) For employer excise taxes, be for a duration of not more than 10 years after the effective date of the partial abatement and in an amount that equals 75 percent of the amount of the employer excise taxes that would otherwise be owed by each participant for employees employed by the participant for the qualified project; and (c) For local sales and use taxes, be for a duration of not more than 15 years after the effective date of the partial abatement and in an amount that equals the amount of the local sales and use taxes that would otherwise be owed by each participant in the qualified project.

3. If the qualified project is a project located on more than one site in this State, the partial abatement for the lead participant must: (a) For property taxes, be for a duration of not more than 10 years after the effective date of the partial abatement and in an amount that equals 75 percent of the amount of the property taxes that would otherwise be owed by each participant for the qualified project; (b) For employer excise taxes, be for a duration of not more than 10 years after the effective date of the partial abatement and in an amount that equals 75 percent of the amount of the employer excise taxes that would otherwise be owed by each participant for employees employed by the participant for the qualified project; and (c) For local sales and use taxes, be for a duration of not more than 15 years after the effective date of the partial abatement and in an amount that equals that portion of the combined rate of all the local sales and use taxes payable by each participant in the qualified project each year which exceeds 0.6 percent. The Department of Taxation shall issue to the lead participant a document certifying the abatement which can be presented to retailers at the time of sale. The document must clearly state that the purchaser is only required to pay sales and use taxes imposed in this State at the rate of 2.6 percent. As used in this paragraph, “ local sales and use taxes ” means the taxes imposed on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in the political subdivision in which the new or expanded business is located, except the taxes imposed by the Sales and Use Tax Act. Notwithstanding any other provision of law, if the Office of Economic Development approves an application for a partial abatement of property taxes, employer excise taxes or local sales and use taxes submitted pursuant to paragraph (b) of subsection 1 of NRS 360.889 for a lead participant of a qualified project located on more than one site in this State, the State Controller shall allocate, transfer and remit an amount equal to all the sales and use taxes imposed in this State and collected from the qualified project for the period of the abatement in the same manner as if that amount consisted solely of the proceeds of the taxes imposed by NRS 374.110 and 374.190 .

4. As a condition of approving a partial abatement of taxes pursuant to NRS 360.880 to 360.896 , inclusive, the Executive Director of the Office of Economic Development, if he or she determines it to be in the best interests of the State of Nevada, may require the lead participant to pay at such time or times as deemed appropriate, an amount of money equal to all or a portion of the abated taxes into a trust fund in the State Treasury to be held until all or a portion of the requirements for the partial abatement have been met. Interest and income earned on money in the trust fund must be credited to the trust fund. Any money remaining in the trust fund at the end of a fiscal year does not revert to the State General Fund, and the balance in the trust fund must be carried forward to the next fiscal year. Money in the trust fund must not be used for any purpose other than the purposes set forth in subsections 5 and 6.

5. If any assessment, or installment thereof, imposed on a qualified project pursuant to chapter 271 of NRS is delinquent, the money in the trust fund established pursuant to subsection 4 must: (a) First be used to repay the bonds or other obligations of the State which are issued in connection with the qualified project. (b) If any money remains in the trust fund after payments are made pursuant to paragraph (a), be used to repay bonds or other obligations of a municipality issued in connection with the qualified project.

6. Upon a determination by the Executive Director of the Office of Economic Development that the requirements for the partial abatement have been met, the money in the trust fund established pursuant to subsection 4, including any interest and income earned on the money during the time it was in the trust fund, must be returned to the lead participant. If the Executive Director of the Office of Economic Development determines that the requirements for the partial abatement have not been met: (a) Except as otherwise provided in this subsection: (1) The money in the trust fund established pursuant to subsection 4, after any payment made pursuant to subsection 5, must be transferred to the entity that would have received the money if the Office had not approved the partial abatement, as determined by the Department; and (2) Any amount of money in the trust fund used to repay bonds or other obligations of the State or municipality pursuant to subsection 5 must proportionally reduce the amount transferred to an entity pursuant to subparagraph (1). (b) The interest and income earned on the money in the trust fund during the time it was in the trust fund must be distributed to an entity receiving a distribution pursuant to paragraph (a) in the proportion that the money distributed to the entity pursuant to that paragraph bears to the total money distributed pursuant to that paragraph.

7. If the Office approves a partial abatement of local sales and use taxes, the Office shall issue to the lead participant in the qualified project a document certifying the partial abatement which can be presented to retailers at the time of sale. The document must clearly state the rate of sales and use taxes which the purchaser is required to pay in the county in which the abatement is effective.
Nev. Rev. Stat. § 360B.010 — NV Code / Title 32 / Chapter 360B / Section 360B.010
Short title
Status: in_force

This chapter shall be known as the Simplified Sales and Use Tax Administration Act.
Nev. Rev. Stat. § 361.910 — NV Code / Title 32 / Chapter 361 / Section 361.910
Duration of validity
Status: in_force

Allodial title established pursuant to NRS 361.900 is valid for as long as the homeowner continues to own the residence unless he or she relinquishes the allodial title pursuant to NRS 361.915 .
Nev. Rev. Stat. § 361.0605 — NV Code / Title 32 / Chapter 361 / Section 361.0605
Property related to public use of privately owned park exempted; exclusion
Status: in_force

1. The acquisition, improvement or use of land by the public as a park is a municipal purpose, whether or not the park is owned or operated by a local government.

2. The real property and improvements of a privately owned park which, pursuant to an agreement with a local government, are used by the public without charge, excluding areas from which income is derived, are exempt from taxation.
Nev. Rev. Stat. § 370.175 — NV Code / Title 32 / Chapter 370 / Section 370.175
Unstamped cigarettes: Restriction on possession
Status: in_force

1. Except as otherwise provided in subsection 2 or a regulation of the Department, no person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713 , may possess an unstamped cigarette package.

2. Subsection 1 does not apply to: (a) Any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295 ; or (b) A person engaged in the manufacturing, testing, investigation or research of cigarettes or other tobacco products, if the person is operating legally and has all licenses and permits required by federal and state law.
Nev. Rev. Stat. § 375A.180 — NV Code / Title 32 / Chapter 375A / Section 375A.180
Determination of deficiency: Generally
Status: in_force

1. In a case not involving a false or fraudulent return or failure to file a return, if the Department determines at any time after the tax is due, but not later than 4 years after the return is filed unless a longer period is provided by federal law, that the tax disclosed in any return required to be filed by NRS 375A.015 to 375A.345 , inclusive, is less than the tax disclosed by its examination, a deficiency must be determined. That determination may also be made within such time after the expiration of the period as may be agreed upon in writing between the Department and the personal representative.

2. For purposes of this section, a return filed before the last day prescribed by law for filing that return must be considered as filed on that last day.
Nev. Rev. Stat. § 360.238 — NV Code / Title 32 / Chapter 360 / Section 360.238
Department may charge fee for returned checks
Status: in_force

The Department may charge a person a fee of $25 for each check returned to the Department because the person had insufficient money or credit with the drawee to pay the check or because the person stopped payment on the check.
Nev. Rev. Stat. § 361.4735 — NV Code / Title 32 / Chapter 361 / Section 361.4735
Penalty for false claim of partial abatement
Status: in_force

Any person who falsely claims to be entitled to a partial abatement from taxation pursuant to NRS 361.4723 or 361.4724 with the intent to evade the payment of the amount of ad valorem taxes required by law shall pay a penalty of three times the amount of the tax deficiency, in addition to the amount of the tax due and any other penalty provided by law.
Nev. Rev. Stat. § 372.095 — NV Code / Title 32 / Chapter 372 / Section 372.095
“Taxpayer” defined
Status: in_force

“Taxpayer” means any person liable for tax under this chapter.
Nev. Rev. Stat. § 375A.300 — NV Code / Title 32 / Chapter 375A / Section 375A.300
Action to enforce claim for tax
Status: in_force

The State may enforce its claim for any tax imposed by NRS 375A.100 and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien.
Nev. Rev. Stat. § 375A.045 — NV Code / Title 32 / Chapter 375A / Section 375A.045
“Resident” and “resident decedent” defined
Status: in_force

“Resident” or “resident decedent” means a decedent who was domiciled in Nevada at the time of his or her death.
Nev. Rev. Stat. § 369.486 — NV Code / Title 32 / Chapter 369 / Section 369.486
Sources for purchase of liquor by wholesaler who is not importer designated by supplier; exception
Status: in_force

1. Except as otherwise provided in subsection 2 of NRS 369.176 , a wholesaler who is not the importer designated by the supplier pursuant to NRS 369.386 may purchase liquor only from: (a) The importer designated by the supplier pursuant to NRS 369.386 to import that liquor; or (b) A wholesaler who purchased the liquor from the importer designated by the supplier pursuant to NRS 369.386 to import that liquor.

2. As used in this section, “ supplier ” means the brewer, distiller, manufacturer, producer, vintner or bottler of liquor, any subsidiary or affiliate of the supplier, or his or her designated agent.
Nev. Rev. Stat. § 360.205 — NV Code / Title 32 / Chapter 360 / Section 360.205
Power of Department to deny license, registration or permit to applicant who is liable to Department
Status: in_force

The Department may refuse to issue or renew any license, registration or permit it is authorized to issue pursuant to the provisions of this title if the applicant for the license, registration or permit:

1. Is delinquent in the payment of any tax or fee administered by the Department;

2. Has not paid a deficiency determination;

3. Is in default on a payment required pursuant to a written agreement with the Department; or

4. Is otherwise liable to the Department for the payment of money, including, without limitation, any penalties or interest owed on any other obligation to the Department.
Nev. Rev. Stat. § 361.435 — NV Code / Title 32 / Chapter 361 / Section 361.435
Consolidation of actions; venue
Status: in_force

Any property owner owning property of like kind in more than one county in the State and desiring to proceed with a suit under the provisions of NRS 361.420 may, where the issues in the cases are substantially the same in all or in some of the counties concerning the assessment of taxes on such property, consolidate any of the suits in one action and bring the action in any court of competent jurisdiction in Carson City, the county of this State where the property owner resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department.
Nev. Rev. Stat. § 363D.260 — NV Code / Title 32 / Chapter 363D / Section 363D.260
Standing to recover
Status: in_force

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
Nev. Rev. Stat. § 363D.200 — NV Code / Title 32 / Chapter 363D / Section 363D.200
Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim
Status: in_force

1. Except as otherwise provided in NRS 360.235 and 360.395 : (a) No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the calendar quarter 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. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.

4. Within 30 days after rejecting any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
Nev. Rev. Stat. § 377B.140 — NV Code / Title 32 / Chapter 377B / Section 377B.140
Redistribution by Department
Status: in_force

The Department may redistribute any fee, tax, penalty and interest to:

1. A county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists; or

2. The water authority in a county whose population is 700,000 or more and in which a water authority exists,

that is 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. § 375A.405 — NV Code / Title 32 / Chapter 375A / Section 375A.405
“State” defined
Status: in_force

As used in NRS 375A.400 to 375A.420 , inclusive, unless the context otherwise requires, “state” means any state, territory or possession of the United States, and the District of Columbia.
Nev. Rev. Stat. § 360.297 — NV Code / Title 32 / Chapter 360 / Section 360.297
Joint and several liability of responsible persons
Status: in_force

1. A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , or chapter 680B of NRS, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties. The responsible person shall pay the tax or fee upon notice from the Department that it is due.

2. As used in this section, “ responsible person ” includes: (a) An officer or employee of a corporation; and (b) A member or employee of a partnership or limited-liability company, whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , or chapter 680B of NRS.
Nev. Rev. Stat. § 360.360 — NV Code / Title 32 / Chapter 360 / Section 360.360
Redetermination: Petition; time for filing
Status: in_force

1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination.

2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund.

3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.
Nev. Rev. Stat. § 372.385 — NV Code / Title 32 / Chapter 372 / Section 372.385
Lease and rental receipts: Reporting; payment
Status: in_force

For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property must be reported and the tax paid in accordance with such regulations as the Department may prescribe.
Nev. Rev. Stat. § 373.0663 — NV Code / Title 32 / Chapter 373 / Section 373.0663
Additional taxes in certain counties whose population is 700,000 or more: Imposition; rates and annual increases; approval by board of county commissioners; approval of certain increases by voters; effective dates
Status: in_force

1. Except as otherwise provided in this section, in a county whose population is 700,000 or more and in which a commission has been created and a tax is imposed pursuant to NRS 373.030 : (a) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 3.6 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 3.6 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (b) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 1.75 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 1.75 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (c) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 1 cent per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 1 cent per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (d) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 9 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 9 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (e) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 18.455 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 18.455 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (f) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 18.4 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 18.4 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (g) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of an emulsion of water-phased hydrocarbon fuel sold in the county in an amount equal to the product obtained by multiplying 19 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 19 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (h) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of liquefied petroleum gas sold in the county in an amount equal to the product obtained by multiplying 22 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 22 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (i) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of compressed natural gas sold in the county in an amount equal to the product obtained by multiplying 21 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 21 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (j) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel sold in the county, other than any special fuel described in paragraph (g), (h) or (i), in an amount equal to the product obtained by multiplying 27.75 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 27.75 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (k) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of liquefied petroleum gas sold in the county in an amount equal to the product obtained by multiplying 18.3 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 18.3 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (l) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of compressed natural gas sold in the county in an amount equal to the product obtained by multiplying 18.3 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 18.3 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective. (m) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel sold in the county, other than any special fuel described in paragraph (k) or (l), which is taxed by the Federal Government at a rate per gallon or gallon equivalent of 24.4 cents or more, in an amount equal to the product obtained by multiplying 24.4 cents per gallon by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) Except as otherwise provided in subsection 5, an annual increase in the tax imposed pursuant to subparagraph (1), on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 24.4 cents per gallon to the amount of the tax imposed pursuant to subparagraph (1) during the immediately preceding fiscal year, then multiplying that sum by the lesser of the applicable percentage or the adjusted average highway and street construction inflation index for the fiscal year in which the increase becomes effective.

2. An ordinance authorized by this section must be approved by a two-thirds majority of the members of the board. If the board adopts an ordinance authorized by this section, the ordinance must impose all of the taxes authorized by this section. Upon the adoption of such an ordinance, and except as otherwise provided in subsection 5, no further action by the board is necessary to effectuate the annual increases in the taxes imposed by the ordinance.

3. If the board adopts an ordinance imposing the taxes authorized by this section, the ordinance: (a) Must be adopted before October 1, 2013; (b) Must become effective on January 1, 2014; and (c) Is not affected by any changes in the population of the county which occur after the adoption of the ordinance.

4. The applicable percentage specified by the board for the taxes imposed pursuant to this section must be the same percentage for each tax imposed pursuant to this section. Except as otherwise provided in subsection 5, the board may amend the applicable percentage by ordinance from time to time, but any such amendment must not become effective earlier than 90 days after the date of the adoption of the ordinance amending the applicable percentage. Except as otherwise provided in subsection 4 of NRS 373.120 , the applicable percentage must not be amended to reduce the applicable percentage at any time that bonds are outstanding which are secured by the taxes imposed pursuant to this section.

5. Upon the adoption of an ordinance authorized by this section: (a) For the period beginning on January 1, 2014, and ending on December 31, 2016, no further action by the board is necessary to effectuate the annual increases in the taxes imposed by the ordinance. (b) For the period beginning on January 1, 2017, and ending on December 31, 2026, the annual increases in the taxes authorized by this section and imposed by the ordinance may not be effectuated unless a question is placed on the ballot at the general election on November 8, 2016, which asks the voters in the county whether to authorize the board to impose, for the period beginning on January 1, 2017, the increases authorized by this section in the taxes imposed by the ordinance and the question is approved by a majority of the registered voters voting on the question. If the question is approved by a majority of such voters, no further action by the board is necessary to effectuate the annual increases in the taxes authorized by this section and imposed by the ordinance. If the question is not approved by a majority of such voters, the board shall not impose any additional annual increases in the taxes authorized by this section and imposed by the ordinance after November 8, 2016, but any annual increases in such taxes imposed by the ordinance on or before November 8, 2016, are not affected, amended, reduced or eliminated and must be continued for any period during which bonds are outstanding that are secured by such taxes imposed by the ordinance. (c) For the period beginning on January 1, 2027, if the question placed on the ballot pursuant to paragraph (b) is approved by a majority of the registered voters in the county voting on the question, the annual increases in the taxes authorized by this section and imposed by the ordinance may be effectuated if a question is placed on the ballot at the general election on November 3, 2026, which asks the voters in the county whether to authorize the board to impose, for the period beginning on January 1, 2027, the increases authorized by this section in the taxes imposed by the ordinance and the question is approved by a majority of the registered voters voting on the question. If the question is approved at the general election on November 3, 2026, by a majority of such voters, no further action by the board is necessary to effectuate the annual increases in the taxes authorized by this section and imposed by the ordinance. If the question is not approved by a majority of such voters, the board shall not impose any additional annual increases in the taxes authorized by this section and imposed by the ordinance after November 3, 2026, but any annual increases in such taxes imposed by the ordinance on or before November 3, 2026, are not affected, amended, reduced or eliminated and must be continued for any period during which bonds are outstanding that are secured by such taxes imposed by the ordinance.

6. As used in this section: (a) “ Adjusted average highway and street construction inflation index ” means: (1) For the fiscal year in which an ordinance adopted pursuant to this section becomes effective, the percentage obtained by adding the average highway and street construction inflation index for that fiscal year to: (I) If the average highway and street construction inflation index for the immediately preceding fiscal year is greater than the applicable percentage, the remainder obtained by subtracting the applicable percentage from the average highway and street construction inflation index for the immediately preceding fiscal year; or (II) If the average highway and street construction inflation index for the immediately preceding fiscal year is less than or equal to the applicable percentage, zero; and (2) For each fiscal year following the fiscal year in which the ordinance becomes effective, the percentage obtained by adding the average highway and street construction inflation index for that fiscal year to: (I) If the adjusted average highway and street construction inflation index for the immediately preceding fiscal year is greater than the applicable percentage, the remainder obtained by subtracting the applicable percentage from the adjusted average highway and street construction inflation index for the immediately preceding fiscal year; or (II) If the adjusted average highway and street construction inflation index for the immediately preceding fiscal year is less than or equal to the applicable percentage, zero. (b) “ Applicable percentage ” means the lesser of 7.8 percent or the percentage specified by the board in any ordinance imposing a tax pursuant to this section. (c) “ Average highway and street construction inflation index ” means for a fiscal year the average percentage increase in the highway and street construction inflation index for the 10 calendar years immediately preceding the beginning of that fiscal year. (d) “ Highway and street construction inflation index ” means: (1) The Producer Price Index for Highway and Street Construction until that Index ceased to be published; and (2) The Producer Price Index for Other Nonresidential Construction thereafter or, if that Index ceases to be published by the United States Department of Labor, the published index that most closely measures inflation in the costs of highway and street construction, as determined by the commission. (e) “ Special fuel ” has the meaning ascribed to it in NRS 366.060 .
Nev. Rev. Stat. § 363D.160 — NV Code / Title 32 / Chapter 363D / Section 363D.160
Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension
Status: in_force

1. For the privilege of engaging in a business in this State, an excise tax is hereby imposed upon the Nevada gross revenue of each business entity whose Nevada gross revenue in a taxable year exceeds $20,000,000, which shall be at the following rates: (a) For all Nevada gross revenue in a taxable year in excess of $20,000,000 but not more than $150,000,000, a rate of 0.75 percent. (b) For all Nevada gross revenue in excess of $150,000,000, a rate of 1.10 percent.

2. Each business entity whose Nevada gross revenue in a taxable year exceeds $20,000,000 shall, on or before April 1 immediately following the end of that taxable year, file with the Department a return on a form prescribed by the Department. The Department shall not require a business entity whose Nevada gross revenue for a taxable year is $20,000,000 or less to file a return for that taxable year. The return required by this subsection must include such information as is required by the Department.

3. A business entity shall remit with the return the amount of tax due pursuant to subsection 1. Upon written application made before the date on which payment must be made, the Department may for good cause extend by not more than 30 days the time within which a taxpayer is required to pay the tax imposed by this chapter. If the tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay at the time required, but the taxpayer shall pay interest at the rate of 1 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320 .
Nev. Rev. Stat. § 361.260 — NV Code / Title 32 / Chapter 361 / Section 361.260
Method of assessing property for taxation; appraisals and reappraisals
Status: in_force

1. Each year, the county assessor, except as otherwise required by a particular statute, shall ascertain by diligent inquiry and examination all real and secured personal property that is in the county on July 1 which is subject to taxation, and also the names of all persons, corporations, associations, companies or firms owning the property. The county assessor shall then determine the taxable value of all such property, and shall then list and assess it to the person, firm, corporation, association or company owning it on July 1 of that fiscal year. The county assessor shall take the same action at any time between May 1 and the following April 30, with respect to personal property which is to be placed on the unsecured tax roll.

2. At any time before the lien date for the following fiscal year, the county assessor may include additional personal property and mobile and manufactured homes on the secured tax roll if the owner of the personal property or mobile or manufactured home owns real property within the same taxing district which has an assessed value that is equal to or greater than the taxes for 3 years on both the real property and the personal property or mobile or manufactured home, plus penalties. Personal property and mobile and manufactured homes in the county on July 1, but not on the secured tax roll for the current year, must be placed on the unsecured tax roll for the current year.

3. An improvement on real property in existence on July 1 whose existence was not ascertained in time to be placed on the secured roll for that tax year and which is not governed by subsection 4 must be placed on the unsecured tax roll.

4. The value of any property apportioned among counties pursuant to NRS 361.320 , 361.321 and 361.323 must be added to the central assessment roll at the assessed value established by the Nevada Tax Commission or as established pursuant to an appeal to the State Board of Equalization.

5. In addition to the inquiry and examination required in subsection 1, for any property not reappraised in the current assessment year, the county assessor shall determine its assessed value for that year by: (a) Determining the replacement cost, subtracting all applicable depreciation and obsolescence, applying the assessment ratio for improvements, if any, and applying a factor for land to the assessed value for the preceding year; or (b) Applying to the assessed value for the preceding year a factor for improvements, if any, as adopted by the Nevada Tax Commission in the manner required by NRS 361.261 , and a factor for land developed by the county assessor and approved by the Commission. The factor for land must be so chosen that the median ratio of the assessed value of the land to the taxable value of the land in each area subject to the factor is not less than 30 percent nor more than 35 percent.

6. The county assessor shall reappraise all real property at least once every 5 years.

7. The county assessor shall use the standards for appraising and reappraising land adopted by the Nevada Tax Commission pursuant to NRS 360.250 . In using the standards, the county assessor shall consider comparable sales of land before July 1 of the year before the lien date.

8. Each county assessor shall submit a written request to the board of county commissioners and the governing body of each of the local governments located in the county which maintain a unit of government that issues building permits for a copy of each building permit that is issued. Upon receipt of such a request, the governing body shall direct the unit which issues the permits to provide a copy of each permit to the county assessor within a reasonable time after issuance.
Nev. Rev. Stat. § 370.385 — NV Code / Title 32 / Chapter 370 / Section 370.385
Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes
Status: in_force

1. A wholesale dealer shall not affix a Nevada cigarette revenue stamp upon, and a wholesale dealer or a retail dealer shall not knowingly or negligently accept or possess, a package, carton, packet or other container of cigarettes which: (a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq., for the placement of labels, warnings or any other information required by that Act to be placed upon a container of cigarettes sold within the United States; (b) Is labeled as “for export only,” “U.S. tax exempt,” “for use outside the U.S.” or with similar wording indicating that the manufacturer did not intend for the product to be sold in the United States unless the wholesale dealer or retail dealer is legally authorized to possess tax-exempt cigarettes for the purposes of export; (c) Has been altered by the unauthorized addition or removal of wording, labels or warnings described in paragraph (a) or (b); (d) Has been exported from the United States after January 1, 2000, and imported into the United States in violation of 26 U.S.C. § 5754 ; (e) Has been imported into the United States in violation of 19 U.S.C. § 1681a ; (f) Was manufactured, packaged or imported by a person who has not complied with 15 U.S.C. § 1335a with regard to the cigarettes; (g) Violates a federal trademark or copyright law; or (h) Violates any other federal statute or regulation or with respect to which any federal statute or regulation has been violated.

2. A person shall not: (a) Affix Nevada cigarette revenue stamps on; (b) Sell or distribute in this state; or (c) Possess in this state with the intent to sell or distribute in this state, cigarettes manufactured for export outside the United States.

3. The Department may impose a penalty on a wholesale or retail dealer who violates subsection 1 or 2 as follows: (a) For the first violation, a penalty of $5,000. (b) For each subsequent violation, a penalty of $10,000.

4. Notwithstanding any other provision of law, the Department shall seize and destroy cigarettes upon which a revenue stamp was placed in violation of subsection 1 or 2.

5. As used in this section, “ cigarettes manufactured for export outside the United States ” means cigarettes contained in a package or carton which indicates that the cigarettes are tax exempt and for use outside the United States.
Nev. Rev. Stat. § 375A.710 — NV Code / Title 32 / Chapter 375A / Section 375A.710
Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Education: Creation; composition; terms of members; duties
Status: in_force

1. There is hereby created the Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Education, composed of: (a) Two members of the Board of Regents of the University of Nevada, appointed by the Chair of the Board with the approval of the other members. (b) Two members who are administrators of the Nevada System of Higher Education, appointed by the Chancellor of the Nevada System of Higher Education. (c) Two members who are members of the faculty of the Nevada System of Higher Education, appointed by the faculty. (d) One member who is a student, appointed by the student governments of the Nevada System of Higher Education.

2. If any authority having the power to appoint a member of the Committee ceases to exist, the Governor shall exercise that power in a manner consistent with the intent of this section.

3. The member of the Committee who is appointed pursuant to paragraph (d) of subsection 1 shall serve a term of 1 year. All other members of the Committee shall serve terms of 3 years.

4. The Committee shall make recommendations to the Board of Regents of the University of Nevada concerning the expenditure of the money in the Estate Tax Account in the Endowment Fund.
Nev. Rev. Stat. § 360B.070 — NV Code / Title 32 / Chapter 360B / Section 360B.070
“Sales tax” defined
Status: in_force

“ Sales tax ” means the tax levied by section 19 of chapter 397, Statutes of Nevada 1955, at page 766, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the laws of another state that is a member of the Agreement.
Nev. Rev. Stat. § 372.770 — NV Code / Title 32 / Chapter 372 / Section 372.770
Statute of limitations
Status: in_force

Any prosecution for violation of any of the penal provisions of this chapter must be instituted within 3 years after the commission of the offense.
Nev. Rev. Stat. § 370.037 — NV Code / Title 32 / Chapter 370 / Section 370.037
“Sale at wholesale” defined
Status: in_force

“Sale at wholesale” means a bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesale dealer's business, to a retail dealer for the purpose of resale.
Nev. Rev. Stat. § 375.018 — NV Code / Title 32 / Chapter 375 / Section 375.018
Principles for administration by county recorder
Status: in_force

With regard to the administration of any tax imposed by this chapter, the county recorder shall apply the following principles:

1. Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.

2. In cases where another authority, such as the United States or this state, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the county must be as nearly compatible with the collection of the other taxes as is feasible.

3. Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer's liability as predictable as is feasible.

4. Exemptions or waivers, where permitted by statute, must be granted: (a) Equitably among eligible taxpayers; and (b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax.
Nev. Rev. Stat. § 373.075 — NV Code / Title 32 / Chapter 373 / Section 373.075
Mandatory provision of amendatory ordinance
Status: in_force

Any ordinance amending a fuel tax ordinance enacted pursuant to this chapter must include a provision in substance that the county shall amend the contract made under paragraph (d) of subsection 1 of NRS 373.070 by a contract made between the county and the State acting by and through the Department before the effective date of such amendatory ordinance, unless the county determines with the written concurrence of the commission that no such amendment of the contract is necessary or desirable.
Nev. Rev. Stat. § 372.747 — NV Code / Title 32 / Chapter 372 / Section 372.747
“Affiliate” defined
Status: in_force

“ Affiliate ” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. For the purposes of this section, control shall be presumed to exist if any person directly or indirectly owns, controls, holds with the power to vote or holds proxies representing 10 percent or more of the voting securities of any other person. This presumption may be rebutted by a showing that control does not exist in fact.
Nev. Rev. Stat. § 362.230 — NV Code / Title 32 / Chapter 362 / Section 362.230
Penalty for failure to file statements
Status: in_force

1. Every person extracting any mineral in this state, or receiving a royalty in connection therewith, who fails to file with the Department the statements provided for in NRS 362.100 to 362.240 , inclusive, during the time and in the manner provided for in NRS 362.100 to 362.240 , inclusive, shall pay a penalty of not more than $5,000. If any such person fails to file the statement, the Department may ascertain and certify the net proceeds of the minerals extracted or the value of the royalty from all data and information obtainable, and the amount of the tax due must be computed on the basis of the amount due so ascertained and certified.

2. The Executive Director shall determine the amount of the penalty. This penalty becomes a debt due the State of Nevada and, upon collection, must be deposited in the State Treasury to the credit of the State General Fund.

3. Any person extracting any mineral or receiving a royalty may appeal from the imposition of the penalty to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245 .
Nev. Rev. Stat. § 372.7293 — NV Code / Title 32 / Chapter 372 / Section 372.7293
Circumstances under which veterinarian is considered consumer of tangible personal property
Status: in_force

1. In administering the provisions of this chapter, the Department shall consider a licensed veterinarian to be a consumer and not a retailer of the tangible personal property used, furnished or dispensed by him or her in providing medical care or treatment to animals as part of the performance of his or her professional services in the practice of veterinary medicine.

2. As used in this section: (a) “ Licensed veterinarian ” means: (1) A person who holds a license to engage in the practice of veterinary medicine issued pursuant to chapter 638 of NRS ; and (2) An office, clinic or facility through which a licensed veterinarian engages in his or her practice. (b) “Practice of veterinary medicine” has the meaning ascribed to it in NRS 638.008 .
Nev. Rev. Stat. § 363C.045 — NV Code / Title 32 / Chapter 363C / Section 363C.045
“Gross revenue” defined
Status: in_force

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

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

3. The term does not include: (a) Amounts realized from the sale, exchange, disposition or other grant of the right to use trademarks, trade names, patents, copyrights and similar intellectual property; (b) The value of cash discounts allowed by the business entity and taken by a customer; (c) The value of goods or services provided to a customer on a complimentary basis; (d) Amounts realized from a transaction subject to, described in, or equivalent to, section 118 , 331 , 332 , 336 , 337 , 338 , 351 , 355 , 368 , 721 , 731 , 1031 or 1033 of the Internal Revenue Code , 26 U.S.C. § 118 , 331 , 332 , 336 , 337 , 338 , 351 , 355 , 368 , 721 , 731 , 1031 or 1033 , regardless of the federal tax classification of the business entity under 26 C.F.R. § 301.7701-3 ; (e) Amounts indirectly realized from a reduction of an expense or deduction; (f) The value of property or services donated to a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to section 501(c)(3) of the Internal Revenue Code , 26 U.S.C. § 501(c)(3) , if the donation is tax deductible pursuant to the provisions of section 170(c) of the Internal Revenue Code , 26 U.S.C. § 170(c) ; and (g) Amounts that are not considered revenue under generally accepted accounting principles.
Nev. Rev. Stat. § 363B.119 — NV Code / Title 32 / Chapter 363B / Section 363B.119
Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program
Status: in_force

1. Any taxpayer who is required to pay a tax pursuant to NRS 363B.110 may receive a credit against the tax otherwise due for any donation of money made by the taxpayer to a scholarship organization in the manner provided by this section.

2. To receive the credit authorized by subsection 1, a taxpayer who intends to make a donation of money to a scholarship organization must, before making such a donation, notify the scholarship organization of the taxpayer's intent to make the donation and to seek the credit authorized by subsection 1. A scholarship organization shall, before accepting any such donation, apply to the Department of Taxation for approval of the credit authorized by subsection 1 for the donation. The Department of Taxation shall, within 20 days after receiving the application, approve or deny the application and provide to the scholarship organization notice of the decision and, if the application is approved, the amount of the credit authorized. Upon receipt of notice that the application has been approved, the scholarship organization shall provide notice of the approval to the taxpayer who must, not later than 30 days after receiving the notice, make the donation of money to the scholarship organization. If the taxpayer does not make the donation of money to the scholarship organization within 30 days after receiving the notice, the scholarship organization shall provide notice of the failure to the Department of Taxation and the taxpayer forfeits any claim to the credit authorized by subsection 1.

3. The Department of Taxation shall approve or deny applications for the credit authorized by subsection 1 in the order in which the applications are received.

4. Except as otherwise provided in subsection 5, the Department of Taxation may, for each fiscal year, approve applications for the credit authorized by subsection 1 until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection 4 of NRS 363A.139 is $6,655,000. The amount of any credit which is forfeited pursuant to subsection 2 must not be considered in calculating the amount of credits authorized for any fiscal year.

5. In addition to the amount of credits authorized by subsection 4 for Fiscal Years 2019-2020, 2020-2021 and 2021-2022, the Department of Taxation may approve applications for the credit authorized by subsection 1 for each of those fiscal years until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection 5 of NRS 363A.139 is $4,745,000. The provisions of subsection 4 do not apply to the amount of credits authorized by this subsection and the amount of credits authorized by this subsection must not be considered when determining the amount of credits authorized for a fiscal year pursuant to subsection 4. If, in Fiscal Year 2019-2020, 2020-2021 or 2021-2022, the amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection 5 of NRS 363A.139 is less than $4,745,000, the remaining amount of credits pursuant to this subsection and subsection 5 of NRS 363A.139 must be carried forward and made available for approval during subsequent fiscal years until the total amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection 5 of NRS 363A.139 is equal to $14,235,000. The amount of any credit which is forfeited pursuant to subsection 2 must not be considered in calculating the amount of credits authorized pursuant to this subsection.

6. If a taxpayer applies to and is approved by the Department of Taxation for the credit authorized by subsection 1, the amount of the credit provided by this section is equal to the amount approved by the Department of Taxation pursuant to subsection 2, which must not exceed the amount of the donation made by the taxpayer to a scholarship organization. The total amount of the credit applied against the taxes described in subsection 1 and otherwise due from a taxpayer must not exceed the amount of the donation.

7. If the amount of the tax described in subsection 1 and otherwise due from a taxpayer is less than the credit to which the taxpayer is entitled pursuant to this section, the taxpayer may, after applying the credit to the extent of the tax otherwise due, carry the balance of the credit forward for not more than 5 years after the end of the calendar year in which the donation is made or until the balance of the credit is applied, whichever is earlier.

8. As used in this section, “scholarship organization” has the meaning ascribed to it in NRS 388D.260 .
Nev. Rev. Stat. § 361A.270 — NV Code / Title 32 / Chapter 361A / Section 361A.270
Owner to notify assessor of cessation of agricultural or open-space use or conversion to higher use; survey of portion of parcel converted to higher use
Status: in_force

1. Within 30 days after a parcel or any portion of a parcel of real property which has received agricultural or open-space use assessment ceases to be used exclusively for agricultural use or the approved open-space use or is converted to a higher use, the owner shall notify the county assessor in writing of the date of cessation or change of that use.

2. In addition to the notice required by subsection 1, an owner of agriculturally assessed land who wishes to have a portion of a parcel converted to a higher use rather than the entire parcel must record and transmit to the county assessor a survey of the portion of the parcel to be converted. The survey must be transmitted to the county assessor at the same time as the notice required by subsection 1. The recordation of a survey pursuant to this subsection does not create a new parcel.

3. The county assessor shall keep a description of any portion of a parcel that is separately converted to a higher use and a record of the taxes paid on that portion of the parcel with the records for the parcel until the remainder of the parcel is converted to a higher use or the parcel becomes inactive.
Nev. Rev. Stat. § 372.165 — NV Code / Title 32 / Chapter 372 / Section 372.165
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. § 375A.450 — NV Code / Title 32 / Chapter 375A / Section 375A.450
Short title
Status: in_force

NRS 375A.450 to 375A.510 , inclusive, may be cited as the Uniform Act on Interstate Arbitration of Death Taxes.
Nev. Rev. Stat. § 369.4855 — NV Code / Title 32 / Chapter 369 / Section 369.4855
Receipt of liquor by wholesale dealer from affiliate located outside State; payment of applicable excise taxes
Status: in_force

1. If a supplier designates a wholesale dealer as the designated importer of a brand of liquor pursuant to NRS 369.386 , the wholesale dealer may, without any additional designation or further consent from the supplier, receive original packages of that brand of liquor from an affiliate of the wholesale dealer located outside of this State if: (a) The affiliate operates a warehouse outside this State from which the affiliate ships the liquor; (b) The affiliate is licensed as a wholesaler for the liquor in the state from which the affiliate ships the liquor; (c) The wholesale dealer registers the name and address of the affiliate's warehouse with the Department on a form prescribed by the Department; (d) Within 10 days after the affiliate ships the liquor to the wholesale dealer, the affiliate submits to the Department, with documentation, a report stating: (1) The name and address of the wholesale dealer to whom the liquor was shipped; (2) The name and address of the person from whom the affiliate purchased the liquor; (3) The brand of liquor shipped; (4) The quantity of liquor shipped in gallons, rounded to the nearest one-hundredth; and (5) The percentage of alcohol by volume; and (e) As soon as practicable after receiving the liquor, the wholesale dealer reports the receipt of the liquor to the Department. The wholesale dealer shall pay all applicable excise taxes imposed by this chapter on that liquor on or before the 20th day of the month following the month in which the liquor was received by the wholesale dealer.

2. A wholesale dealer may not receive more than 15 percent of the total amount of any brand of liquor imported into this State during a calendar year pursuant to this section. Any liquor received by the wholesale dealer from an affiliate pursuant to this section must be purchased in accordance with the terms and conditions of the wholesaler's franchise with the supplier.

3. A transfer of liquor pursuant to this section is not a purchase or sale of that liquor.

4. An affiliate of a wholesale dealer located outside this State who ships liquor pursuant to this section is not engaged in business as a supplier for the purposes of this chapter and chapter 597 of NRS . The provisions of this subsection do not authorize a wholesale dealer to receive liquor from an affiliate who is a supplier, as defined in NRS 597.140 , or the holder of a certificate of compliance issued pursuant to NRS 369.430 .

5. As used in this section: (a) “ Affiliate ” means a wholesale dealer or a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with, a wholesale dealer. As used in this paragraph, “ control ” means not less than 50 percent control, directly or indirectly, through one or more intermediaries. (b) “ Franchise ” has the meaning ascribed to it in NRS 597.130 .
Nev. Rev. Stat. § 372.7283 — NV Code / Title 32 / Chapter 372 / Section 372.7283
Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle
Status: in_force

In administering the provisions of NRS 372.325 , the Department shall apply the exemption for the sale of tangible personal property to the State of Nevada, its unincorporated agencies and instrumentalities, to include:

1. All tangible personal property that is transferred for use by a state entity in accordance with an agreement executed pursuant to NRS 353.500 to 353.630 , inclusive; and

2. Any type of motor vehicle that is transferred for use by a state entity or a county, city, district or other local entity, whether by sale or lease and regardless of whether title to the vehicle passes to the state or local entity at any time during the use of the vehicle.
Nev. Rev. Stat. § 371.060 — NV Code / Title 32 / Chapter 371 / Section 371.060
Schedules for depreciation; minimum amount of tax
Status: in_force

1. Except as otherwise provided in subsection 2, subsection 2 of NRS 371.040 and NRS 482.2155 , each vehicle must be depreciated by the Department for the purposes of the annual governmental services tax according to the following schedule: Age Percentage of Initial Value New․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․100 percent 1 year․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․95 percent 2 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․85 percent 3 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․75 percent 4 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․65 percent 5 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․55 percent 6 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․45 percent 7 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․35 percent 8 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․25 percent 9 years or more․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․15 percent

2. Except as otherwise provided in subsections 2 and 3 of NRS 371.040 , each bus, truck or truck-tractor having a declared gross weight of 10,000 pounds or more and each trailer or semitrailer having an unladen weight of 4,000 pounds or more must be depreciated by the Department for the purposes of the annual governmental services tax according to the following schedule: Age Percentage of Initial Value New․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․100 percent 1 year․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․85 percent 2 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․69 percent 3 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․57 percent 4 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․47 percent 5 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․38 percent 6 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․33 percent 7 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․30 percent 8 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․27 percent 9 years․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․25 percent 10 years or more․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ ․․․․․․․․․23 percent

3. Notwithstanding any other provision of this section, the minimum amount of the governmental services tax: (a) On any trailer having an unladen weight of 1,000 pounds or less is $3; and (b) On any other vehicle is $16.

4. For the purposes of this section, a vehicle shall be deemed a “ new ” vehicle if the vehicle has never been registered with the Department and has never been registered with the appropriate agency of any other state, the District of Columbia, any territory or possession of the United States or any foreign state, province or country.
Nev. Rev. Stat. § 370.549 — NV Code / Title 32 / Chapter 370 / Section 370.549
“Manufacturer” defined
Status: in_force

“Manufacturer” has the meaning ascribed to it in NRS 370.0315 .
Nev. Rev. Stat. § 372.710 — NV Code / Title 32 / Chapter 372 / Section 372.710
Action to recover erroneous refund: Venue
Status: in_force

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.
Nev. Rev. Stat. § 370.565 — NV Code / Title 32 / Chapter 370 / Section 370.565
“Wholesale dealer of other tobacco products” defined
Status: in_force

“Wholesale dealer of other tobacco products” has the meaning ascribed to “wholesale dealer” in NRS 370.440 .
Nev. Rev. Stat. § 361.0905 — NV Code / Title 32 / Chapter 361 / Section 361.0905
Waiver of veteran's exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada
Status: in_force

1. Any person who qualifies for an exemption pursuant to NRS 361.090 or 361.091 may, in lieu of claiming the exemption: (a) Pay to the county tax receiver all or any portion of the amount by which the tax would be reduced if the person claimed the exemption; and (b) Direct the county tax receiver 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 Nevada Tax Commission.

3. The county tax receiver 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 371.1035 during any fiscal year.
Nev. Rev. Stat. § 360B.120 — NV Code / Title 32 / Chapter 360B / Section 360B.120
Prerequisites to membership
Status: in_force

1. The Nevada Tax Commission shall not enter into the Agreement unless the Agreement: (a) Sets restrictions to limit over time the number of state rates. (b) Establishes uniform standards for: (1) The sourcing of transactions to taxing jurisdictions; (2) The administration of exempt sales; and (3) Sales and use tax returns and remittances. (c) Provides a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states. (d) Provides that registration with the central, electronic registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax. (e) Provides for reduction of the burdens of complying with local sales and use taxes through the following: (1) Restricting variances between the state and local tax bases; (2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting the taxes will not have to register or file returns with, remit funds to or be subject to independent audits from local taxing jurisdictions; (3) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and (4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions. (f) Outlines any monetary allowances that are to be provided by the states to sellers or certified service providers and allows for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed by July 1, 2002. (g) Requires each state to certify compliance with the terms of the Agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the Agreement while a member. (h) Requires each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information. (i) Provides for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult within the administration of the Agreement.

2. The Agreement must require each member state to abide by the requirements set forth in subsection 1.
Nev. Rev. Stat. § 366.058 — NV Code / Title 32 / Chapter 366 / Section 366.058
“Retailer” defined
Status: in_force

“ Retailer ” means any person, other than a dealer or supplier, who is engaged in the business of selling or handling any special fuel at a retail station and who delivers or authorizes the delivery of fuel into the fuel supply tank of a motor vehicle that is not owned by that person.
Nev. Rev. Stat. § 360A.290 — NV Code / Title 32 / Chapter 360A / Section 360A.290
Execution: Issuance; sales
Status: in_force

Execution must issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales must be held under the execution, as provided in chapter 21 of NRS.
Nev. Rev. Stat. § 361.091 — NV Code / Title 32 / Chapter 361 / Section 361.091
Exemption for veteran who has incurred service-connected disability and surviving spouse of such a veteran
Status: in_force

1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces of the United States, or his or her surviving spouse, is entitled to an exemption.

2. The amount of exemption is based on the total percentage of permanent service-connected disability. The maximum allowable exemption for total permanent disability is the first $20,000 assessed valuation. A person with a permanent service-connected disability of: (a) Eighty to 99 percent, inclusive, is entitled to an exemption of $15,000 assessed value. (b) Sixty to 79 percent, inclusive, is entitled to an exemption of $10,000 assessed value. For the purposes of this section, any property in which an applicant has any interest is deemed to be the property of the applicant.

3. The exemption may be allowed only to a claimant who has filed an affidavit with his or her claim for exemption on real property pursuant to NRS 361.155 . The affidavit may be made at any time by a person claiming an exemption from taxation on personal property.

4. The affidavit must be made before the county assessor or a notary public and be filed with the county assessor. It must state that the affiant is a bona fide resident of the State of Nevada, that the affiant meets all the other requirements of subsection 1 and that the exemption is not claimed in any other county within this State. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, mail a form for: (a) The renewal of the exemption; and (b) The designation of any amount to be credited 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 , to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS .

5. Before allowing any exemption pursuant to the provisions of this section, the county assessor shall require proof of the applicant's status, and for that purpose shall require the applicant to produce an original or certified copy of: (a) An honorable discharge or other document of honorable separation from the Armed Forces of the United States which indicates the total percentage of his or her permanent service-connected disability; (b) A certificate of satisfactory service which indicates the total percentage of his or her permanent service-connected disability; or (c) A certificate from the United States Department of Veterans Affairs or any other military document which shows that he or she has incurred a permanent service-connected disability and which indicates the total percentage of that disability, together with a certificate of honorable discharge or satisfactory service.

6. A surviving spouse claiming an exemption pursuant to this section must file with the county assessor an affidavit declaring that: (a) The surviving spouse was married to and living with the veteran who incurred a permanent service-connected disability for the 5 years preceding his or her death; (b) The veteran was eligible for the exemption at the time of his or her death or would have been eligible if the veteran had been a resident of the State of Nevada; (c) The surviving spouse has not remarried; and (d) The surviving spouse is a bona fide resident of the State of Nevada. The affidavit required by this subsection is in addition to the certification required pursuant to subsections 4 and 5. After the filing of the original affidavit required by this subsection, the county assessor shall, except as otherwise provided in this subsection, mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS .

7. If a veteran or the surviving spouse of a veteran submits, as proof of disability, documentation that indicates a percentage of permanent service-connected disability for more than one permanent service-connected disability, the amount of the exemption must be based on the total of those combined percentages, not to exceed 100 percent.

8. If a tax exemption is allowed under this section to a person who qualifies for the exemption: (a) As a veteran with a permanent service-connected disability, that person is not entitled to an exemption under NRS 361.090 . (b) Solely as the surviving spouse of a veteran with a permanent service-connected disability, the allowance of a tax exemption under this section does not affect the eligibility of that person for an exemption under NRS 361.090 .

9. If any person files a false affidavit or produces false proof to the county assessor or a notary public and, as a result of the false affidavit or false proof, the person is allowed a tax exemption to which the person is not entitled, the person is guilty of a gross misdemeanor.

10. Beginning with the 2005-2006 Fiscal Year, the monetary amounts in subsection 2 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the consumer price inflation index from July 2003 to the July preceding the fiscal year for which the adjustment is calculated. The Department shall provide to each county assessor the adjusted amount, in writing, on or before September 30 of each year.

11. For the purposes of this section, “ consumer price inflation index ” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the United States Department of Labor or, if that index ceases to be published by the United States Department of Labor, the published index that most closely resembles that index, as determined by the Department.
Nev. Rev. Stat. § 360.753 — NV Code / Title 32 / Chapter 360 / Section 360.753
Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer
Status: in_force

<Section expires by limitation effective June 30, 2035.>

1. An owner of a business or a person who intends to locate or expand a business in this State may apply to the Office of Economic Development pursuant to this section for a partial abatement of one or more of: (a) The personal property taxes imposed on an aircraft and the personal property used to own, operate, manufacture, service, maintain, test, repair, overhaul or assemble an aircraft or any component of an aircraft; and (b) The local sales and use taxes imposed on the purchase of tangible personal property used to operate, manufacture, service, maintain, test, repair, overhaul or assemble an aircraft or any component of an aircraft.

2. Notwithstanding the provisions of any law to the contrary and except as otherwise provided in subsections 3 and 4, the Office of Economic Development shall approve an application for a partial abatement if the Office makes the following determinations: (a) Not later than 1 year after the date on which the application was received by the Office, the applicant has executed an agreement with the Office which: (1) Complies with the requirements of NRS 360.755 ; (2) States the date on which the abatement becomes effective, as agreed to by the applicant and the Office, which must not be earlier than the date on which the Office received the application and not later than 1 year after the date on which the Office approves the application; (3) States that the business will, after the date on which a certificate of eligibility for the partial abatement is issued pursuant to subsection 5, continue in operation in this State for a period specified by the Office, which must be not less than 5 years, and will continue to meet the eligibility requirements set forth in this subsection; and (4) Binds any successor in interest of the applicant for the specified period; (b) The business is registered pursuant to the laws of this State or the applicant commits to obtaining a valid business license and all other permits required by the county, city or town in which the business operates; (c) The business owns, operates, manufactures, services, maintains, tests, repairs, overhauls or assembles an aircraft or any component of an aircraft; (d) The average hourly wage that will be paid by the business to its employees in this State during the period of partial abatement is not less than 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year; (e) The business will, by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective, offer a health insurance plan for all employees that includes an option for health insurance coverage for dependents of the employees, and the health care benefits the business offers to its employees in this State will meet the minimum requirements for health care benefits established by the Office; (f) If the business is: (1) A new business, that it will have five or more full-time employees on the payroll of the business within 1 year after receiving its certificate of eligibility for a partial abatement; or (2) An existing business, that it will increase its number of full-time employees on the payroll of the business in this State by 3 percent or three employees, whichever is greater, within 1 year after receiving its certificate of eligibility for a partial abatement; (g) The business meets at least one of the following requirements: (1) The business will make a new capital investment of at least $250,000 in this State within 1 year after receiving its certificate of eligibility for a partial abatement; (2) The business will maintain and possess in this State tangible personal property having a value of not less than $5,000,000 during the period of partial abatement; (3) The business develops, refines or owns a patent or other intellectual property, or has been issued a type certificate by the Federal Aviation Administration pursuant to 14 C.F.R. Part 21 ; and (h) If the application is for the partial abatement of the taxes imposed by the Local School Support Tax Law, the application has been approved by a vote of at least two-thirds of the members of the Board of Economic Development created by NRS 231.033 .

3. The Office of Economic Development: (a) Shall approve or deny an application submitted pursuant to this section and notify the applicant of its decision not later than 45 days after receiving the application. (b) Must not: (1) Consider an application for a partial abatement unless the Office has requested a letter of acknowledgment of the request for the partial abatement from any affected county, school district, city or town and has complied with the requirements of NRS 360.757 ; or (2) Approve a partial abatement for any applicant for a period of more than 10 years.

4. The Office of Economic Development must not approve a partial abatement of personal property taxes for a business whose physical property is collectively valued and centrally assessed pursuant to NRS 361.320 and 361.3205 .

5. If the Office of Economic Development approves an application for a partial abatement pursuant to this section, the Office shall immediately forward a certificate of eligibility for the partial abatement to: (a) The Department; (b) The Nevada Tax Commission; and (c) If the partial abatement is from personal property taxes, the appropriate county treasurer.

6. An applicant for a partial abatement pursuant to this section or an existing business whose partial abatement is in effect shall, upon the request of the Executive Director of the Office of Economic Development, furnish the Executive Director with copies of all records necessary to verify that the applicant meets the requirements of subsection 2.

7. If an applicant for a partial abatement pursuant to this section fails to execute the agreement described in paragraph (a) of subsection 2 within 1 year after the date on which the application was received by the Office, the applicant shall not be approved for a partial abatement pursuant to this section unless the applicant submits a new application.

8. If a business whose partial abatement has been approved pursuant to this section and whose partial abatement is in effect ceases: (a) To meet the requirements set forth in subsection 2; or (b) Operation before the time specified in the agreement described in paragraph (a) of subsection 2, the business shall repay to the Department or, if the partial abatement was from personal property taxes, to the appropriate county treasurer, the amount of the partial abatement that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320 , the business shall, in addition to the amount of the partial abatement required to be repaid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.

9. The Office of Economic Development may adopt such regulations as the Office determines to be necessary to carry out the provisions of this section.

10. The Nevada Tax Commission may adopt such regulations as the Commission determines are necessary to carry out the provisions of this section.

11. An applicant for a partial abatement who is aggrieved by a final decision of the Office of Economic Development may petition a court of competent jurisdiction to review the decision in the manner provided in chapter 233B of NRS .

12. As used in this section: (a) “ Aircraft ” means any fixed-wing, rotary-wing or unmanned aerial vehicle. (b) “ Component of an aircraft ” means any: (1) Element that makes up the physical structure of an aircraft, or is affixed thereto; (2) Mechanical, electrical or other system of an aircraft, including, without limitation, any component thereof; and (3) Raw material or processed material, part, machinery, tool, chemical, gas or equipment used to operate, manufacture, service, maintain, test, repair, overhaul or assemble an aircraft or component of an aircraft. (c) “ Full-time employee ” means a person who is in a permanent position of employment and works an average of 30 hours per week during the applicable period set forth in subparagraph (3) of paragraph (a) of subsection 2. (d) “ Local sales and use taxes ” means any taxes imposed on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in any political subdivision of this State, except the taxes imposed by the Sales and Use Tax Act. (e) “ Personal property taxes ” means any taxes levied on personal property by the State or a local government pursuant to chapter 361 of NRS .
Nev. Rev. Stat. § 371.110 — NV Code / Title 32 / Chapter 371 / Section 371.110
Due date
Status: in_force

Except as otherwise provided in NRS 482.482 , the governmental services tax is due on the first day of the registration year for the vehicle concerned and must be paid at the same time as, and in conjunction with, the registration or renewal of registration of the vehicle.
Nev. Rev. Stat. § 369.415 — NV Code / Title 32 / Chapter 369 / Section 369.415
Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling
Status: in_force

1. Any person who imports liquor into the State for the purpose of rectification is an importer and shall be licensed pursuant to NRS 369.180 .

2. A licensed importer of liquor shall import neutral or distilled spirits in bulk only for the express purpose of rectification. Rectified alcoholic beverages shall be sold in this State only after bottling in original packages.

3. Bulk imports of neutral or distilled spirits shall be taxable only when rectified and bottled in original packages for sale within the State.

4. Refunds, credits and discounts shall be allowed pursuant to NRS 369.370 .
Nev. Rev. Stat. § 362.150 — NV Code / Title 32 / Chapter 362 / Section 362.150
Liens for taxes on proceeds of minerals
Status: in_force

Every tax levied under the authority or provisions of NRS 362.100 to 362.240 , inclusive, on the proceeds of minerals extracted is hereby made a lien on the mines from which minerals are extracted for sale or reduction, and also on all machinery, fixtures, equipment and stockpiles of the taxpayer located at the mine site or elsewhere in the State. The lien attaches on the 1st day of January of each year, for the calendar year commencing on that day and may not be removed or satisfied until the taxes are all paid, or the title to those mines has vested absolutely in a purchaser under a sale for those taxes.
Nev. Rev. Stat. § 360.7575 — NV Code / Title 32 / Chapter 360 / Section 360.7575
Document certifying abatement or partial abatement: Issuance; failure to present; refunds of sales and use tax on transactions when document not presented
Status: in_force

1. If the Office of Economic Development approves an application for an abatement of sales and use taxes pursuant to NRS 360.950 or a partial abatement of any sales and use taxes pursuant to NRS 274.310 , 274.320 , 274.330 , 360.750 , 360.753 , 360.754 or 360.890 , the Department shall issue to the business a document certifying the abatement or partial abatement which can be presented to retailers at the time of purchase. The document must clearly state that the business is not required to pay sales and use taxes or the rate of sales and use tax that the business is required to pay.

2. If the Department has issued to a business a document pursuant to subsection 1 and the business pays an amount of sales and use taxes for which the business was entitled to an abatement because the business fails to present the document, the business may apply to the Department for a refund of the amount of sales and use tax paid for which the business was entitled to an abatement. If the Department has issued to a business a document pursuant to subsection 1 and the failure of the business to present the document results in the business paying the full amount of sales and use tax on 50 percent or more of the purchases for which the business was eligible for the abatement, the Department shall impose on the business a penalty equal to 10 percent of the total amount of the abatement. The Department shall distribute the proceeds of any penalty imposed pursuant to this subsection to each local government affected by a refund issued pursuant to this subsection in proportion to the amount of the refunds for which the affected local government is responsible.

3. If, after submitting an application for an abatement of sales and use taxes pursuant to NRS 360.950 or a partial abatement of any sales and use taxes pursuant to NRS 360.750 , 360.753 , 360.754 or 360.890 and before receiving the document issued pursuant to subsection 1, a business pays an amount of sales and use tax for which the business is entitled to an abatement, the business may apply to the Department for a refund of the amount of sales and use tax which the applicant paid for which the business is entitled to an abatement.

4. Notwithstanding any other provision of law, no interest is allowed on a refund made pursuant to subsection 2 or 3.
Nev. Rev. Stat. § 366.170 — NV Code / Title 32 / Chapter 366 / Section 366.170
Exchange of information with other states
Status: in_force

The Department may, upon request from officials to whom is entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories or possessions, or any foreign country, forward to those officials any information which it may have relative to the receipt, storage, delivery, sale, use or other disposition of special fuel by any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user, if such other state, district, territory or possession furnishes similar information to this State.
Nev. Rev. Stat. § 365.088 — NV Code / Title 32 / Chapter 365 / Section 365.088
“Terminal” defined
Status: in_force

“Terminal” means a facility for the storage of motor vehicle fuel which is supplied by a motor vehicle, pipeline or vessel and from which motor vehicle fuel is removed for distribution at a rack.
Nev. Rev. Stat. § 372B.140 — NV Code / Title 32 / Chapter 372B / Section 372B.140
Imposition and amount of tax on transportation network companies
Status: in_force

1. In addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the use of a digital network or software application service of a transportation network company to connect a passenger to a driver for the purpose of providing transportation services at the rate of 3 percent of the total fare charged for transportation services, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each transportation network company the excise tax imposed by this subsection.

2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170 .
Nev. Rev. Stat. § 369.390 — NV Code / Title 32 / Chapter 369 / Section 369.390
Rights of holder of importer's license; transfer of liquor; permissible persons to procure permit
Status: in_force

1. An importer's license shall authorize the holder thereof to be the first person in possession of such liquors within the State of Nevada after completion of the act of importation of liquors which are brewed, fermented or produced outside of the State.

2. An importer's license shall permit the holder thereof to import liquor to the place specified therein and to no other place. It shall not authorize the sale or transfer for sale of any type of liquor. In order to make such sale or transfer the licensee must first secure the appropriate license or licenses applicable to the class or classes of business in which that licensee is engaged. The transfer of liquor from a licensed importer to itself as a licensed wholesaler shall not be deemed a sale.

3. Every permissible person must procure a permit.
Nev. Rev. Stat. § 363A.260 — NV Code / Title 32 / Chapter 363A / Section 363A.260
Remedies of State are cumulative
Status: in_force

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
Nev. Rev. Stat. § 369.430 — NV Code / Title 32 / Chapter 369 / Section 369.430
Certificate of compliance
Status: in_force

1. By regulation, the Department shall prescribe the form of application for and the form of a certificate of compliance, which must be printed and distributed to exporters of liquor into this State to assist them in legally exporting liquor into this State.

2. An intending importer may not legally receive or accept any shipment of liquor except from a holder of a certificate of compliance.

3. Before a person may engage in business as a supplier of liquor in this State, the person must obtain a certificate of compliance from the Department.

4. The Department shall grant a certificate of compliance to any out-of-state supplier who undertakes in writing: (a) To furnish the Department on or before the 10th day of each month a report under oath showing the quantity and type of liquor sold and shipped by the out-of-state supplier to each licensed importer of liquor in Nevada during the preceding month; (b) That the out-of-state supplier and all his or her agents and any other agencies controlled by the out-of-state supplier will comply faithfully with all laws of this State and all regulations of the Department respecting the exporting of liquor into this State; (c) That the out-of-state supplier will make available for inspection and copying by the Department any books, documents and records, whether within or outside this State, which are pertinent to his or her activities or the activities of his or her agents or any other agencies controlled by the out-of-state supplier within this State and which relate to the sale and distribution of his or her liquors within this State; and (d) That the out-of-state supplier will appoint a resident of this State as his or her agent for service of process or any notice which may be issued by the Department.

5. If any holder of a certificate of compliance fails to keep any undertaking or condition made or imposed in connection therewith, the Department may suspend the certificate and conduct a hearing, giving the holder thereof a reasonable opportunity to appear and be heard on the question of vacating the suspension order or order finally revoking the certificate.

6. An applicant for a certificate of compliance must pay a fee of $50 to the Department for the certificate. On or before July 1 of each year, the certificate holder must renew the certificate by satisfying the conditions of the original certificate and paying a fee of $50 to the Department.
Nev. Rev. Stat. § 360.935 — NV Code / Title 32 / Chapter 360 / Section 360.935
“Property taxes” defined
Status: in_force

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

“ Property taxes ” means any taxes levied by the State or a local government pursuant to the provisions of chapter 361 of NRS .
Nev. Rev. Stat. § 360.283 — NV Code / Title 32 / Chapter 360 / Section 360.283
Annual determination of population of towns, townships, cities and counties; employment of demographer
Status: in_force

1. The Department shall adopt regulations to establish a method of determining annually the population of each town, township, city and county in this State and estimate the population of each town, township, city and county pursuant to those regulations.

2. The Department shall, on or after July 1 of each year, issue an annual report of the estimated population of each town, township, city and county in this State as of July 1 of that year.

3. Any town, city or county in this State may petition the Department to revise the estimated population of that town, city or county. No such petition may be filed on behalf of a township. The Department shall by regulation establish a procedure to review each petition and to appeal the decision on review.

4. The Department shall, upon the completion of any review and appeal thereon pursuant to subsection 3, determine the population of each town, township, city and county in this State, and submit its determination to the Governor.

5. The Department shall employ a demographer to assist in the determination of population pursuant to this section and the projection of population pursuant to NRS 360.289 and to cooperate with the Federal Government in the conduct of each decennial census as it relates to this State.
Nev. Rev. Stat. § 373.027 — NV Code / Title 32 / Chapter 373 / Section 373.027
“Improvement” and “improve” defined
Status: in_force

“Improvement” or “improve” means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement, or any combination thereof, of any project, or an interest therein, authorized by this chapter. The term includes renovation, reconditioning, patching, general maintenance and other minor repairs.
Nev. Rev. Stat. § 360.475 — NV Code / Title 32 / Chapter 360 / Section 360.475
Department may release or subordinate lien; evidentiary effect of certificate of release or subordination
Status: in_force

1. The Department may release all or any portion of the property subject to a lien imposed by the Department or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties.

2. A certificate by the Department stating that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released, or that the lien has been subordinated.
Nev. Rev. Stat. § 374.725 — NV Code / Title 32 / Chapter 374 / Section 374.725
Enforcement by Department; adoption of regulations
Status: in_force

1. The Department shall enforce the provisions of this chapter and may prescribe, adopt and enforce regulations relating to the administration and enforcement of this chapter.

2. The Department may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
Nev. Rev. Stat. § 366.035 — NV Code / Title 32 / Chapter 366 / Section 366.035
“Highway under construction or reconstruction” defined
Status: in_force

“Highway under construction or reconstruction” means all portions of a highway which are in any part constructed or maintained through the use of public funds, whether or not open to the use of the public.
Nev. Rev. Stat. § 374.370 — NV Code / Title 32 / Chapter 374 / Section 374.370
Contents of return; violations
Status: in_force

1. Except as otherwise required by the Department pursuant to NRS 360B.200 or provided in NRS 360B.281 or 360B.350 to 360B.375 , inclusive: (a) For the purposes of the sales tax: (1) The return must show the gross receipts of the seller during the preceding reporting period. (2) The gross receipts must be segregated and reported separately for each county to which a sale of tangible personal property pertains. (3) A sale pertains to the county in this State in which the tangible personal property is or will be delivered to the purchaser or his or her agent or designee. (b) For purposes of the use tax: (1) In the case of a return filed by a retailer, the return must show the total sales price of the property purchased by him or her, the storage, use or consumption of which property became subject to the use tax during the preceding reporting period. (2) The sales price must be segregated and reported separately for each county to which a purchase of tangible personal property pertains. (3) If the property was: (I) Brought into this State by the purchaser or his or her agent or designee, the sale pertains to the county in this State in which the property is or will be first used, stored or otherwise consumed. (II) Not brought into this State by the purchaser or his or her agent or designee, the sale pertains to the county in this State in which the property was delivered to the purchaser or his or her agent or designee.

2. In case of a return filed by a purchaser, the return must show the total sales price of the property purchased by him or her, the storage, use or consumption of which became subject to the use tax during the preceding reporting period and indicate the county in this State in which the property was first used, stored or consumed.

3. The return must also show the amount of the taxes for the period covered by the return and such other information as the Department deems necessary for the proper administration of this chapter.

4. Except as otherwise provided in subsection 5, 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 tax which was not reported or was reported for the wrong county 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 tax which was not reported or was reported for the wrong county or $3,000, whichever is less.

5. For the purposes of subsection 4, 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 4.
Nev. Rev. Stat. § 360B.062 — NV Code / Title 32 / Chapter 360B / Section 360B.062
‘‘Person” defined
Status: in_force

“ Person ” includes a government, governmental agency or political subdivision of a government.
Nev. Rev. Stat. § 370.280 — NV Code / Title 32 / Chapter 370 / Section 370.280
Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations
Status: in_force

1. Upon proof satisfactory to the Department, refunds shall be allowed for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed, upon cigarettes that are sold to: (a) The United States Government for Army, Air Force, Navy or Marine Corps purposes and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for Army, Air Force, Navy or Marine Corps purposes; (b) Veterans' hospitals for distribution or sale to service personnel with disabilities or ex-service personnel with disabilities interned therein, but not to civilians or civilian employees; (c) Any person if sold and delivered on an Indian reservation or colony where an excise tax has been imposed which is equal to or greater than the rate of the cigarette tax imposed under this chapter; or (d) An Indian if sold and delivered on an Indian reservation or colony where no excise tax has been imposed or the excise tax is less than the rate of the cigarette tax imposed under this chapter.

2. Upon proof satisfactory to the Department, refunds shall be allowed to wholesale dealers for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon cigarettes destroyed because the cigarettes had become stale or damaged. Applications for refunds shall be submitted in an amount of not less than $15 and shall be accompanied by an affidavit of the applicant setting forth: (a) The number of packages of cigarettes destroyed for which refund is claimed; (b) The date or dates on which the wholesale dealer: (1) Destroyed the cigarettes; or (2) Sent the cigarettes to be destroyed; (c) That the cigarettes had become stale or damaged; and (d) Other information which the Department may require.

3. Upon proof satisfactory to the Department, refunds may be allowed to licensed wholesale dealers for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon: (a) The balance of unused stamps on the descending register of a cigarette meter machine destroyed by fire, if the cigarette meter counting positions can be determined by the manufacturer of the meter stamping machine; (b) Cigarettes which were stamped on their carton covers because of stamping machine failure to open the carton and stamp the cigarette packs; or (c) Cigarettes which were not stamped but were registered on the machine as being stamped because of failure of the meter counters.

4. A wholesale dealer who ceases operations in this State shall return the balance of all unused tribal stamps to the Department not later than 10 days after the wholesale dealer ceases operations in this State.

5. Any refund shall be paid as other claims against the State are paid.
Nev. Rev. Stat. § 375B.300 — NV Code / Title 32 / Chapter 375B / Section 375B.300
Action to enforce claim for tax
Status: in_force

The State may enforce its claim for any tax imposed by NRS 375B.100 and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien.
Nev. Rev. Stat. § 365.531 — NV Code / Title 32 / Chapter 365 / Section 365.531
Definitions
Status: in_force

As used in NRS 365.531 to 365.565 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 365.532 and 365.534 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 375B.280 — NV Code / Title 32 / Chapter 375B / Section 375B.280
Refund of overpayment
Status: in_force

1. Whenever the Department determines that an overpayment of the tax due pursuant to NRS 375B.100 has been made, the person who made payment or his or her estate is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that he or she is entitled to a refund.

2. An application for the refund must be made to the Department within 1 year after the date the United States generation-skipping transfer tax has been finally determined.

3. On proof satisfactory to the Department that the applicant is entitled to a refund, the Department shall refund that amount plus interest at the rate established pursuant to NRS 375B.250 .

4. The amount of the refund must be paid from the Generation-Skipping Transfer Tax Account in the State General Fund.
Nev. Rev. Stat. § 372.010 — NV Code / Title 32 / Chapter 372 / Section 372.010
Short title
Status: in_force

This chapter is known and may be cited as the Sales and Use Tax Act.
Nev. Rev. Stat. § 364.050 — NV Code / Title 32 / Chapter 364 / Section 364.050
Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected
Status: in_force

1. On or before the fifth day of each month, the sheriff shall: (a) Pay over to the county treasurer all moneys received by the sheriff for licenses and take from the county treasurer duplicate receipts therefor; and (b) Immediately return to the county auditor all licenses not issued or disposed of by the sheriff.

2. The county auditor shall credit the sheriff with the amount so returned and the receipts of money paid to the county treasurer, which receipts shall be filed with the county auditor.

3. The county auditor shall charge the county treasurer with the moneys received from the sheriff, and shall open a new account with the sheriff for the next month.

4. The sheriff shall demand that all persons required to procure licenses in accordance with law take out and pay for the same, and shall be held liable on his or her official bond for all moneys due for such licenses remaining uncollected by reason of his or her negligence.
Nev. Rev. Stat. § 377B.180 — NV Code / Title 32 / Chapter 377B / Section 377B.180
Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund
Status: in_force

If a water authority in a county whose population is 700,000 or more has entered into an interlocal agreement to provide a distribution from the infrastructure fund pursuant to NRS 377B.170 to a city or town located in the county whose territory is not within the boundaries of the area served by the water authority or to a public entity in the county which provides water or wastewater services and which is not a member of the water authority, the city, town or public entity shall transmit to the water authority on or before December 15 of each year a report that describes:

1. The total distribution received by the city, town or public entity during the preceding fiscal year from the infrastructure fund pursuant to NRS 377B.170 ;

2. Each project for which the money was distributed; and

3. The status of each project for which the money was distributed.
Nev. Rev. Stat. § 370.374 — NV Code / Title 32 / Chapter 370 / Section 370.374
Meeting lawful price of competitor
Status: in_force

1. A wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him or her as a wholesale dealer.

2. The price of cigarettes advertised, offered for sale or sold under an exception specified in NRS 370.3735 or at a bankruptcy sale is not the price of a competitor for the purposes of this section.

3. In the absence of proof of the price of a competitor, the lowest cost to the wholesale dealer determined by a survey of costs that is made in accordance with recognized statistical and cost-accounting practices for a trade area shall be deemed the price of a competitor.
Nev. Rev. Stat. § 363C.550 — NV Code / Title 32 / Chapter 363C / Section 363C.550
Other services (NAICS 81)
Status: in_force

1. The other services business category (NAICS 81) includes all business entities primarily engaged in providing services not included in any of the business categories described in NRS 363C.310 to 363C.540 , inclusive. Business entities in this category are primarily engaged in activities such as repairing equipment and machinery, promoting or administering religious activities, grantmaking, advocacy, and providing dry cleaning and laundry services, personal care services, death care services, pet care services, photofinishing services, temporary parking services and dating services.

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 0.142 percent.
Nev. Rev. Stat. § 360A.350 — NV Code / Title 32 / Chapter 360A / Section 360A.350
Issuance; effect; levy and sale
Status: in_force

1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 : (a) Within 3 years after the person is delinquent in the payment of the tax or fee; or (b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.

2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.

3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.
Nev. Rev. Stat. § 361.235 — NV Code / Title 32 / Chapter 361 / Section 361.235
Assessment of corporate stock and property of partnership; taxation of corporate property
Status: in_force

1. The owner or holder of any stock in any firm, incorporated company or association, the entire capital of which is invested in property which is assessed, or the capital of which is assessed, shall not be assessed individually for his or her stock in such company or association, nor shall any person having an interest in any partnership or firm be individually assessed for the partnership or firm property, if such property is assessed to the partnership or firm.

2. The property of every firm, incorporated company or association shall be taxed in the county wherein the same is situated. Whenever any portion of the property of any such company shall be assessed and taxed in the county wherein the same is located, then upon presentation at the principal office of such company of the certificate or receipt of the tax collector of that county that such taxes have been paid in another county, the same shall be deducted at the principal office from the aggregate amount of taxes imposed upon or paid by the company, for the same property, in the county wherein the principal office of the company is situated.
Nev. Rev. Stat. § 361.062 — NV Code / Title 32 / Chapter 361 / Section 361.062
Property of trusts for furtherance of public functions exempted
Status: in_force

All property, both real and personal, of a trust created for the benefit and furtherance of any public function pursuant to the provisions of general or special law is exempt from taxation; but moneys in lieu of taxes may be paid to the beneficiary pursuant to any agreement contained in the instrument creating the trust.
Nev. Rev. Stat. § 360.690 — NV Code / Title 32 / Chapter 360 / Section 360.690
Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets
Status: in_force

1. Except as otherwise provided in NRS 360.730 , the Executive Director shall estimate monthly the amount each local government, special district and enterprise district will receive from the Account pursuant to the provisions of this section.

2. The Executive Director shall establish a base monthly allocation for each local government, special district and enterprise district by dividing the amount determined pursuant to NRS 360.680 for each local government, special district and enterprise district by 12, and the State Treasurer shall, except as otherwise provided in subsections 3 to 7, inclusive, remit monthly that amount to each local government, special district and enterprise district.

3. If, after making the allocation to each enterprise district for the month, the Executive Director determines there is not sufficient money available in the county's subaccount in the Account to allocate to each local government and special district the base monthly allocation determined pursuant to subsection 2, he or she shall prorate the money in the county's subaccount and allocate to each local government and special district an amount equal to its proportionate percentage of the total amount of the base monthly allocations determined pursuant to subsection 2 for all local governments and special districts within the county. The State Treasurer shall remit that amount to the local government or special district.

4. Except as otherwise provided in subsections 6 and 7, for a county whose population is 100,000 or more, if the Executive Director determines that there is money remaining in the county's subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district, he or she shall immediately determine and allocate each: (a) Local government's share of the remaining money by: (1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 0.02 plus the sum of: (I) The average percentage of change in the population of the local government over the 5 fiscal years immediately preceding the year in which the allocation is made, as certified by the Governor pursuant to NRS 360.285 , except as otherwise provided in subsection 8; and (II) The greater of zero or the average percentage of change in the assessed valuation of the taxable property in the local government, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made; and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each local government an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount, except that if the figure calculated pursuant to subparagraph (1) is less than zero, that figure must be treated as being zero for purposes of determining the allocation pursuant to this subparagraph; and (b) Special district's share of the remaining money by: (1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 0.02 plus the greater of zero or the average change in the assessed valuation of the taxable property in the special district, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made; and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each special district an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (a), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount. The State Treasurer shall remit the amount allocated to each local government or special district pursuant to this subsection.

5. Except as otherwise provided in subsection 7, for a county whose population is less than 100,000, if the Executive Director determines that there is money remaining in the county's subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district, the Executive Director shall immediately determine and allocate each: (a) Local government's share of the remaining money by: (1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 1 plus the sum of the: (I) Average percentage of change in the population of the local government over the 5 fiscal years immediately preceding the year in which the allocation is made, as certified by the Governor pursuant to NRS 360.285 , except as otherwise provided in subsection 8; and (II) Average percentage of change in the assessed valuation of the taxable property in the local government, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made; and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each local government an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount; and (b) Special district's share of the remaining money by: (1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 1 plus the average change in the assessed valuation of the taxable property in the special district, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made; and (2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each special district an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (a), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount. The State Treasurer shall remit the amount allocated to each local government or special district pursuant to this subsection.

6. Except as otherwise provided in subsection 7, if the Executive Director determines that there is money remaining in the county's subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district in a county whose population is 100,000 or more, and if the calculations performed pursuant to paragraph (a) of subsection 4 require the use of zero for each local government, the Executive Director shall allocate to each local government and special district an amount equal to its proportionate percentage of the total amount of the base monthly allocations determined pursuant to subsection 2 for all local governments and special districts within the county. The State Treasurer shall remit the amount allocated to each local government or special district pursuant to this subsection.

7. The Executive Director shall not allocate any amount to a local government or special district pursuant to subsection 4, 5 or 6 unless the amount distributed and allocated to each of the local governments and special districts in the county in each preceding month of the fiscal year in which the allocation is to be made was at least equal to the base monthly allocation determined pursuant to subsection 2. If the amounts distributed to the local governments and special districts in the county for the preceding months of the fiscal year in which the allocation is to be made were less than the base monthly allocation determined pursuant to subsection 2 and the Executive Director determines there is money remaining in the county's subaccount in the Account after the distribution for the month has been made, he or she shall: (a) Determine the amount by which the base monthly allocations determined pursuant to subsection 2 for each local government and special district in the county for the preceding months of the fiscal year in which the allocation is to be made exceeds the amounts actually received by the local governments and special districts in the county for the same period; and (b) Compare the amount determined pursuant to paragraph (a) to the amount of money remaining in the county's subaccount in the Account to determine which amount is greater. If the Executive Director determines that the amount determined pursuant to paragraph (a) is greater, he or she shall allocate the money remaining in the county's subaccount in the Account pursuant to the provisions of subsection 3. If the Executive Director determines that the amount of money remaining in the county's subaccount in the Account is greater, he or she shall first allocate the money necessary for each local government and special district to receive the base monthly allocation determined pursuant to subsection 2 and the State Treasurer shall remit that money so allocated. The Executive Director shall allocate any additional money in the county's subaccount in the Account pursuant to the provisions of subsection 4, 5 or 6, as appropriate.

8. The percentage changes in population calculated pursuant to subsections 4 and 5 must, if a new method of determining population is established pursuant to NRS 360.283 , be adjusted in a manner that will result in the percentage change being based on population determined pursuant to the new method for both the fiscal year in which the allocation is made and the fiscal year immediately preceding the year in which the allocation is made.

9. On or before February 15 of each year, the Executive Director shall provide to each local government, special district and enterprise district a preliminary estimate of the revenue it will receive from the Account for that fiscal year.

10. On or before March 15 of each year, the Executive Director shall: (a) Make an estimate of the receipts from each tax included in the Account on an accrual basis for the next fiscal year in accordance with generally accepted accounting principles, including an estimate for each county of the receipts from each tax included in the Account; and (b) Provide to each local government, special district and enterprise district an estimate of the amount that local government, special district or enterprise district would receive based upon the estimate made pursuant to paragraph (a) and calculated pursuant to the provisions of this section.

11. A local government, special district or enterprise district may use the estimate provided by the Executive Director pursuant to subsection 10 in the preparation of its budget.
Nev. Rev. Stat. § 366.206 — NV Code / Title 32 / Chapter 366 / Section 366.206
Special fuel dealer not to collect tax on certain exempt sales
Status: in_force

A special fuel dealer shall not collect the tax on special fuel from a purchaser who is exempt from the tax on special fuel pursuant to NRS 366.200 .
Nev. Rev. Stat. § 369.440 — NV Code / Title 32 / Chapter 369 / Section 369.440
Certificates for permissible persons
Status: in_force

By regulation, the Department shall prescribe the form of and conditions for obtaining a permissible person's certificate, which shall be printed and distributed on request to any person or representative of any institution, school, hospital, or church desiring to import liquor for industrial, medical, scientific or sacramental purposes.
Nev. Rev. Stat. § 369.550 — NV Code / Title 32 / Chapter 369 / Section 369.550
Penalties for certain violations
Status: in_force

1. Except as otherwise expressly provided in this chapter, any person violating any of the provisions of this chapter, except NRS 369.4863 , or knowingly violating any regulation of the Department made for the enforcement of the provisions of this chapter shall be punished, upon conviction thereof, as for a misdemeanor.

2. Any person violating any provision of NRS 369.4865 is liable to the Department for a civil penalty of not more than $1,000 for each violation. The civil penalty prescribed in this subsection is in addition to any criminal penalty or other remedy or penalty available for the same conduct.
Nev. Rev. Stat. § 370.573 — NV Code / Title 32 / Chapter 370 / Section 370.573
Restrictions on issuance, maintenance and renewal of licenses
Status: in_force

1. No license may be issued, maintained or renewed if: (a) The applicant for the license or any combination of persons directly or indirectly owning, in the aggregate, more than 10 percent of the ownership interests in the applicant: (1) Is delinquent in the payment of any tax, penalty or fee administered by the Department; (2) Is delinquent in any return that is required to be filed with the Department; (3) Had a license revoked or had an equivalent license revoked in another jurisdiction within the past 2 years; (4) Has been convicted of a crime relating to the manufacture, distribution or sale of cigarettes or other tobacco products or a crime relating to the avoidance or evasion of taxes; (5) Is a manufacturer who has: (I) Imported any cigarettes into the United States in violation of 19 U.S.C. § 1681a ; or (II) Imported or manufactured any cigarettes that do not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq. ; or (6) Is a nonparticipating manufacturer who is not in full compliance with subsection 2 of NRS 370A.140 . (b) Except as otherwise provided in this paragraph, the issuance of the license would result in the applicant conducting operations in the same physical location as another licensee. This paragraph does not apply to a licensee if: (1) The licensee is licensed or is applying to be licensed as: (I) A wholesale dealer of cigarettes or a wholesale dealer of other tobacco products; and (II) A tobacco retail dealer; (2) The licensee would conduct operations under both licenses at the same location; and (3) Each licensee has the same ownership. (c) The issuance would result in the applicant conducting operations from a residential address, storage facility, mailbox or post office box.

2. As used in this section: (a) “ Nonparticipating manufacturer ” means any manufacturer of tobacco products that is not a participating manufacturer. (b) “Participating manufacturer” has the meaning ascribed to it in NRS 370A.080 .
Nev. Rev. Stat. § 369.460 — NV Code / Title 32 / Chapter 369 / Section 369.460
Penalties for violating NRS 369.450 or related regulation
Status: in_force

1. Any person violating any of the provisions of NRS 369.450 or any of the regulations made by the Department in respect thereto shall, on conviction, be punished as for a misdemeanor.

2. In addition, any shipment of liquor transported into or within Nevada by an unauthorized carrier shall be confiscated and sold at auction to the highest bidder among the licensed importers in this state. If there is no such bidder, the liquor shall be either destroyed or disposed of as the Department may see fit. The proceeds of all such sales shall be classed as revenues derived from this chapter.