Nev. Rev. Stat. § 360.220 — NV Code / Title 32 / Chapter 360 / Section 360.220
Duty of Department to require local governments to submit fiscal information
Status: in_force

The Department shall require governing bodies of local governments, as defined in NRS 354.474 , to submit a budget estimate of the local government expenses and income for the current year, and for the budget year, and a compilation of the actual local government expenses and income for the last completed year, in such detail and form as may be required by the Department, after hearing the advice and recommendations of the Committee on Local Government Finance.
Nev. Rev. Stat. § 360.010 — NV Code / Title 32 / Chapter 360 / Section 360.010
Nevada Tax Commission: Creation; composition; Chair
Status: in_force

1. The Nevada Tax Commission, consisting of eight members appointed by the Governor, is hereby created.

2. The Governor shall designate one of the commissioners to serve as Chair of the Commission.

3. The Governor is an ex officio, nonvoting member of the Commission. The Governor is not entitled to receive compensation for his or her services as such ex officio member.
Nev. Rev. Stat. § 370.531 — NV Code / Title 32 / Chapter 370 / Section 370.531
Definitions
Status: in_force

As used in NRS 370.531 to 370.597 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.533 to 370.565 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360.357 — NV Code / Title 32 / Chapter 360 / Section 360.357
Tolling of period for issuance of notice of determination when taxpayer files claim for refund
Status: in_force

Notwithstanding any other provision of law, if a taxpayer files a claim for a refund for the overpayment of any tax which the Department is required to collect pursuant to this title, the period during which a notice of a deficiency determination must be issued by the Department pursuant to NRS 360.355 is tolled until the Department makes a determination whether the taxpayer owes any taxes for the period for which the claim for a refund is filed, or issues and personally serves or mails a notice of a deficiency determination to the taxpayer who files the claim for a refund, whichever occurs later.
Nev. Rev. Stat. § 371.120 — NV Code / Title 32 / Chapter 371 / Section 371.120
Collection; issuance of receipt
Status: in_force

The Department shall collect the governmental services tax and issue to each person who pays the tax a receipt that sufficiently identifies the vehicle upon which the tax is paid.
Nev. Rev. Stat. § 361.070 — NV Code / Title 32 / Chapter 361 / Section 361.070
Drainage ditches, canals and irrigation systems exempted
Status: in_force

1. Drainage ditches and canals, together with the lands which are included in the rights-of-way of the ditch or canal, are exempted from taxation and must be excluded from the assessed value of the parcel unless otherwise requested by the owner of the property.

2. Each part of a permanently installed irrigation system of pipes or concrete linings of ditches and headgates to increase efficiency and conservation in the use of water, when the water is to be used for irrigation and agricultural purposes on land devoted to agricultural purposes by the owner of the pipes or concrete linings is exempted from taxation and must be excluded from the assessed value of the parcel.
Nev. Rev. Stat. § 363D.040 — NV Code / Title 32 / Chapter 363D / Section 363D.040
“Gold” and “silver” defined
Status: in_force

“Gold” and “silver” include, respectively, without limitation:

1. Gold-bearing and silver-bearing ores, quartz or minerals from which gold and silver are extracted;

2. Gold and silver bullion; and

3. The products or derivatives of gold and silver.
Nev. Rev. Stat. § 361.300 — NV Code / Title 32 / Chapter 361 / Section 361.300
Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation
Status: in_force

1. On or before January 1 of each year, the county assessor shall transmit to the county clerk, post at the front door of the courthouse and publish in a newspaper published in the county a notice to the effect that the secured tax roll is completed and open for inspection by interested persons of the county. A notice issued pursuant to this subsection must include a statement that the secured tax roll is available for inspection as specified in paragraph (b) of subsection 3. The statement published in the newspaper must be displayed in the format used for advertisements and printed in at least 10-point bold type or font.

2. If the county assessor fails to complete the assessment roll in the manner and at the time specified in this section, the board of county commissioners shall not allow the county assessor a salary or other compensation for any day after January 1 during which the roll is not completed, unless excused by the board of county commissioners.

3. Except as otherwise provided in subsection 4, each board of county commissioners shall by resolution, before December 1 of any fiscal year in which assessment is made, require the county assessor to prepare a list of all the taxpayers on the secured roll in the county and the total valuation of property on which they severally pay taxes and direct the county assessor: (a) To cause, on or before January 1 of the fiscal year in which assessment is made, such list and valuations to be: (1) Printed and delivered by the county assessor or mailed by him or her to each taxpayer in the county; (2) Published once in a newspaper of general circulation in the county; or (3) Published on an Internet website that is maintained by the county assessor or, if the county assessor does not maintain an Internet website, on an Internet website that is maintained by the county; and (b) To cause, on or before January 1 of the fiscal year in which assessment is made, such list and valuations to be: (1) Posted in a public area of the public libraries and branch libraries located in the county; (2) Posted at the office of the county assessor; and (3) If the list and valuations are printed and delivered or mailed pursuant to subparagraph (1) of paragraph (a) or published in a newspaper of general circulation pursuant to subparagraph (2) of paragraph (a), published on an Internet website that is maintained by the county assessor or, if the county assessor does not maintain an Internet website, on an Internet website that is maintained by the county; (c) In a county whose population is less than 100,000, to make not fewer than 10 copies of such list and valuations available to the public free of charge during normal business hours at the main administrative office of the county for at least 60 days after the date on which the list and valuations are made available to the public pursuant to paragraph (b); and (d) If the county assessor publishes the list and valuations on an Internet website that is maintained by the county assessor or the county pursuant to subparagraph (3) of paragraph (a), to provide notice in a newspaper of general circulation in the county, on or before January 1 of the fiscal year in which assessment is made, which: (1) Indicates that the list and valuations have been made available to the public on the Internet website maintained by the county assessor or the county; (2) Provides the address of the Internet website on which the list and valuations may be accessed or retrieved; and (3) Is displayed in the format used for advertisements and printed in at least 10-point bold type or font.

4. A board of county commissioners may, in the resolution required by subsection 3, authorize the county assessor not to deliver or mail the list, as provided in subparagraph (1) of paragraph (a) of subsection 3, to taxpayers whose property is assessed at $1,000 or less and direct the county assessor to mail to each such taxpayer a statement of the amount of his or her assessment. Failure by a taxpayer to receive such a mailed statement does not invalidate any assessment.

5. The several boards of county commissioners in the State may allow the bill contracted with their approval by the county assessor under this section on a claim to be allowed and paid as are other claims against the county.

6. Whenever: (a) Any property on the secured tax roll is appraised or reappraised pursuant to NRS 361.260 , the county assessor shall, on or before December 18 of the fiscal year in which the appraisal or reappraisal is made, deliver or mail to each owner of such property a written notice stating the assessed valuation of the property as determined from the appraisal or reappraisal. A notice issued pursuant to this paragraph must include a statement that the secured tax roll will be available for inspection on or before January 1 as specified in paragraph (b) of subsection 3 and subparagraph (3) of paragraph (a) of subsection 3, if applicable, and must specify the locations at which the secured tax roll will be available for inspection, including the address of the Internet website on which the secured tax role may be accessed or retrieved. If such a statement is published in a newspaper, the statement must be displayed in the format used for advertisements and printed in at least 10-point bold type or font. (b) Any personal property billed on the unsecured tax roll is appraised or reappraised pursuant to NRS 361.260 , the delivery or mailing to the owner of such property of an individual tax bill or individual tax notice for the property shall be deemed to constitute adequate notice to the owner of the assessed valuation of the property as determined from the appraisal or reappraisal.

7. If the secured tax roll is changed pursuant to NRS 361.310 , the county assessor shall mail an amended notice of assessed valuation to each affected taxpayer. The notice must include: (a) The information set forth in subsection 6 for the new assessed valuation. (b) The dates for appealing the new assessed valuation.

8. Failure by the taxpayer to receive a notice required by this section does not invalidate the appraisal or reappraisal.

9. In addition to complying with subsections 6 and 7, a county assessor shall: (a) Provide without charge a copy of a notice of assessed valuation to the owner of the property upon request. (b) Post the information included in a notice of assessed valuation on a website or other Internet site, if any, that is operated or administered by or on behalf of the county or the county assessor.
Nev. Rev. Stat. § 374.758 — NV Code / Title 32 / Chapter 374 / Section 374.758
Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms
Status: in_force

1. The Department may provide by regulation that, except as otherwise provided in this section, the provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, apply to a referrer during a calendar year in which, or during a calendar year immediately following any calendar year in which: (a) The cumulative gross receipts from retail sales to customers in this State resulting from referrals from a platform of the referrer are in excess of $100,000; or (b) There are 200 or more separate retail sales transactions involving sales to customers in this State resulting from referrals from a platform of the referrer.

2. Any regulation adopted by the Department pursuant to subsection 1 must provide that the provisions of this chapter relating to the imposition, collection and remittance of the sales tax and the collection and remittance of the use tax do not apply to a referrer described in subsection 1 if the referrer: (a) Posts a conspicuous notice on each platform of the referrer that includes all of the following: (1) A statement that sales and use tax is due on certain purchases; (2) A statement that the marketplace seller from whom the person is purchasing on the platform may or may not collect and remit sales and use tax on a purchase; (3) A statement that Nevada requires the purchaser to pay sales or use tax and file a sales and use tax return if sales or use tax is not collected at the time of the sale by the marketplace seller; (4) Information informing the purchaser that the notice is provided under the requirements of this section; and (5) Instructions for obtaining additional information from the Department regarding whether and how to remit sales and use tax; (b) The referrer provides a monthly notice to each marketplace seller to whom the referrer made a referral of a potential customer located in this State during the previous calendar year, which monthly notice shall contain all of the following: (1) A statement that Nevada imposes sales and use tax on retail sales in this State; (2) A statement that a marketplace facilitator or other retailer making retail sales in this State must collect and remit sales and use tax; and (3) Instructions for obtaining additional information from the Department regarding the collection and remittance of sales and use tax; and (c) The referrer provides the Department with periodic reports in an electronic format and in the manner prescribed by the Department, which reports contain all of the following: (1) A list of marketplace sellers who received a notice from the referrer pursuant to paragraph (b); (2) A list of marketplace sellers that collect and remit sales and use tax and that list or advertise the marketplace seller's products for sale on a platform of the referrer; and (3) An affidavit signed under penalty of perjury from an officer of the referrer affirming that the referrer made reasonable efforts to comply with the applicable sales and use tax notice and reporting requirements of this subsection.

3. Any regulations adopted by the Department pursuant to subsection 1 must provide that in administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in this State” in accordance with the provisions of this section.

4. Any regulations adopted by the Department pursuant to subsection 1 must apply only to referrals by a referrer and shall not preclude the applicability of other provisions of this chapter to a person who is a referrer and is also a retailer, a marketplace facilitator or a marketplace seller.

5. As used in this section: (a) “ Platform ” means an electronic or physical medium, including, without limitation, an Internet site or catalog, that is owned, operated or controlled by a referrer. (b) “ Referral ” means the transfer through telephone, Internet link or other means by a referrer of a potential customer to a retailer or seller who advertises or lists products for sale on a platform of the referrer. (c) “ Referrer ”: (1) Means a person who does all of the following: (I) Contracts or otherwise agrees with a retailer, seller or marketplace facilitator to list or advertise for sale a product of the retailer, seller or marketplace facilitator on a platform, provided such listing or advertisement identifies whether or not the retailer, seller or marketplace facilitator collects sales and use tax; (II) Receives a commission, fee or other consideration from the retailer, seller or marketplace facilitator for the listing or advertisement; (III) Provides referrals to a retailer, seller or marketplace facilitator, or an affiliate of a retailer, seller or marketplace facilitator; and (IV) Does not collect money or other consideration from the customer for the transaction. (2) Does not include: (I) A person primarily engaged in the business of printing or publishing a newspaper; or (II) A person who does not provide the retailer's, seller's or marketplace facilitator's shipping terms and who does not advertise whether a retailer, seller or marketplace facilitator collects sales or use tax.
Nev. Rev. Stat. § 365.120 — NV Code / Title 32 / Chapter 365 / Section 365.120
Appointment of assistants or agents
Status: in_force

The Department may appoint auditors, accountants, inspectors, clerks and such other assistants or agents as it may deem necessary to enforce its powers and perform its duties under this chapter.
Nev. Rev. Stat. § 375A.460 — NV Code / Title 32 / Chapter 375A / Section 375A.460
Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board
Status: in_force

If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Department may enter into a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
Nev. Rev. Stat. § 360.120 — NV Code / Title 32 / Chapter 360 / Section 360.120
Department of Taxation: Creation; head of Department; Executive Director
Status: in_force

1. The Department of Taxation is hereby created.

2. The head of the Department is the Nevada Tax Commission. The Chief Administrative Officer of the Department is the Executive Director, who is appointed by the Governor.

3. The Executive Director is in the unclassified service of the State.

4. The Executive Director shall devote his or her entire time and attention to the business of that office and shall not pursue any other business or occupation or hold any other office of profit which detracts from the full and timely performance of his or her duties.
Nev. Rev. Stat. § 376A.035 — NV Code / Title 32 / Chapter 376A / Section 376A.035
Special election for NRS 376A.040, 376A.050 and 376A.070 only upon determination by board of county commissioners that emergency exists
Status: in_force

1. For the purposes of NRS 376A.040 , 376A.050 and 376A.070 , a special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists.

2. The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board's determination is final.

3. As used in this section, “emergency” means any unexpected occurrence or combination of occurrences which requires immediate action by the board to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.
Nev. Rev. Stat. § 375.090 — NV Code / Title 32 / Chapter 375 / Section 375.090
Exemptions
Status: in_force

<Section effective until June 30, 2025, when it expires by limitation. See, also, section 375.090 effective July 1, 2025. >

The taxes imposed by NRS 375.020 , 375.023 and 375.026 do not apply to:

1. Except as otherwise provided in this subsection, a mere change in identity, form or place of organization, such as a transfer between a business entity and its parent, its subsidiary or an affiliated business entity if the affiliated business entity has identical common ownership. The taxes imposed by NRS 375.020 , 375.023 and 375.026 apply to a transfer described in this subsection if the business entity to which the real property is transferred was formed for the purpose of avoiding those taxes.

2. A transfer of title to the United States, any territory or state or any agency, department, instrumentality or political subdivision thereof.

3. A transfer of title recognizing the true status of ownership of the real property, including, without limitation, a transfer by an instrument in writing pursuant to the terms of a land sale installment contract previously recorded and upon which the taxes imposed by this chapter have been paid.

4. A transfer of title without consideration from one joint tenant or tenant in common to one or more remaining joint tenants or tenants in common.

5. A transfer, assignment or other conveyance of real property if the owner of the property is related to the person to whom it is conveyed within the first degree of lineal consanguinity or affinity.

6. A transfer of title between former spouses in compliance with a decree of divorce.

7. A transfer of title to or from a trust without consideration if a certificate of trust is presented at the time of transfer.

8. Transfers, assignments or conveyances of unpatented mines or mining claims.

9. A transfer, assignment or other conveyance of real property to a corporation or other business organization if the person conveying the property owns 100 percent of the corporation or organization to which the conveyance is made.

10. A conveyance of real property by deed which becomes effective upon the death of the grantor pursuant to NRS 111.655 to 111.699 , inclusive, and a Death of Grantor Affidavit recorded in the office of the county recorder pursuant to NRS 111.699 .

11. The making, delivery or filing of conveyances of real property to make effective any plan of reorganization or adjustment: (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C. §§ 101 et seq. ; (b) Approved in an equity receivership proceeding involving a railroad, as defined in the Bankruptcy Act; or (c) Approved in an equity receivership proceeding involving a corporation, as defined in the Bankruptcy Act, if the making, delivery or filing of instruments of transfer or conveyance occurs within 5 years after the date of the confirmation, approval or change.

12. A transfer to an educational foundation. As used in this subsection, “ educational foundation ” has the meaning ascribed to it in subsection 3 of NRS 388.750 .

13. A transfer to a university foundation. As used in this subsection, “ university foundation ” has the meaning ascribed to it in subsection 3 of NRS 396.405 .

14. A transfer to a library foundation. As used in this subsection, “ library foundation ” has the meaning ascribed to it in NRS 379.0056 .

15. A conveyance of real property to a person or persons from the board of county commissioners of a county whose population is less than 4,500 pursuant to NRS 244.2826 .
Nev. Rev. Stat. § 363C.097 — NV Code / Title 32 / Chapter 363C / Section 363C.097
Determination of business category
Status: in_force

For the purposes of this chapter, if a business entity engaging in a business in this State is engaged in business in more than one business category set forth in NRS 363C.310 to 363C.560 , inclusive, the business entity shall be deemed to be primarily engaged in the business category in which the highest percentage of its Nevada gross revenue is generated.
Nev. Rev. Stat. § 360B.290 — NV Code / Title 32 / Chapter 360B / Section 360B.290
Contents of document given to purchaser indicating sales price of tangible personal property
Status: in_force

Any invoice, billing or other document given to a purchaser that indicates the sales price for which tangible personal property is sold:

1. May state separately any amount received by the seller for any transportation, shipping or postage charges for the delivery of the property to a location designated by the purchaser; and

2. Must state separately any amount received by the seller for: (a) Any installation charges for the property; (b) Any credit for any trade-in which is specifically exempted from the sales price of the property pursuant to chapter 372 or 374 of NRS ; (c) Any interest, financing and carrying charges from credit extended on the sale; and (d) Any taxes legally imposed directly on the consumer.
Nev. Rev. Stat. § 361.690 — NV Code / Title 32 / Chapter 361 / Section 361.690
Entry of default and final judgment on failure of defendant to appear
Status: in_force

1. If, on the return day named in the summons, the personal defendant fails to appear and answer the complaint, his or her default may be entered and final judgment entered by the clerk, as in other civil cases, for the amount of taxes with penalties and costs as provided by law.

2. If, upon the return day, no person appears and answers for the real estate and improvements thereon, or for the improvements when assessed separately, then the default of the real estate and improvements thereon, or of the improvements when assessed separately, and of all owners of or claimants to the same, known or unknown, may be entered and final judgment rendered as in other civil cases.
Nev. Rev. Stat. § 370.260 — NV Code / Title 32 / Chapter 370 / Section 370.260
Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees
Status: in_force

1. All taxes and license fees imposed by the provisions of NRS 370.007 to 370.430 , inclusive, and 370.531 to 370.597 , inclusive, less any refunds granted as provided by law, must be paid to the Department in the form of remittances payable to the Department.

2. The Department shall: (a) As compensation to the State for the costs of collecting the taxes, transmit each month the sum the Legislature specifies from the remittances made to it pursuant to subsection 1 during the preceding month to the State Treasurer for deposit to the credit of the Department. The deposited money must be expended by the Department in accordance with its work program. (b) From the remittances of taxes made to it pursuant to subsection 1 during the preceding month, less the amount transmitted pursuant to paragraph (a), transmit each month the portion of the tax which is equivalent to 85 mills per cigarette to the State Treasurer for deposit to the credit of the Account for the Tax on Cigarettes in the State General Fund. (c) Transmit the balance of the payments of taxes each month to the State Treasurer for deposit in the Local Government Tax Distribution Account created by NRS 360.660 . (d) Report to the State Controller monthly the amount of collections of taxes and license fees.

3. The money deposited pursuant to paragraph (c) of subsection 2 in the Local Government Tax Distribution Account is hereby appropriated to Carson City and to each of the counties in proportion to their respective populations and must be credited to the respective accounts of Carson City and each county.

4. All license fees remitted to the Department pursuant to subsection 1 must be deposited with the State Treasurer for credit to the Department and used by the Department to administer and enforce the provisions of this chapter.
Nev. Rev. Stat. § 363C.520 — NV Code / Title 32 / Chapter 363C / Section 363C.520
Arts, entertainment and recreation (NAICS 71)
Status: in_force

1. The arts, entertainment and recreation business category (NAICS 71) includes all business entities primarily engaged in operating facilities or providing services to meet varied cultural, entertainment and recreational interests of their patrons.

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 0.24 percent.
Nev. Rev. Stat. § 361.067 — NV Code / Title 32 / Chapter 361 / Section 361.067
Vehicles exempted
Status: in_force

All vehicles, as defined in NRS 371.020 , are exempt from taxation under the provisions of this chapter, except mobile homes which constitute “real estate” or “real property.”
Nev. Rev. Stat. § 365.500 — NV Code / Title 32 / Chapter 365 / Section 365.500
Dealers, suppliers, exporters and transporters: Maintenance of certain records; examinations, investigations and inspections by Department; fee for examination outside State; statements of contents of records
Status: in_force

1. Every dealer, supplier, exporter and transporter shall cause to be kept a true record, in such form as may be prescribed or approved by the Department, of all stocks of motor vehicle fuel and fuel for jet or turbine-powered aircraft and of other inflammable or combustible liquids, and of all manufacture, refining, compounding, blending, purchases, receipts, exportations, transportations, use, sales and distribution thereof.

2. The Department or its authorized agents may: (a) Examine the books, records, papers and equipment of any dealer, supplier, exporter or transporter of such fuel or liquids, or of any other person transporting or storing such fuel or liquids; (b) Investigate the character of the disposition which any person makes of such fuel or liquids; and (c) Stop and inspect a motor vehicle that is using or transporting such fuel or liquids, to determine whether all excise taxes due pursuant to this chapter are being properly reported and paid.

3. Books and records subject to examination pursuant to subsection 2 must remain available for examination for a period of 4 years after the date of any entry therein.

4. If a dealer, supplier, exporter or transporter wishes to keep proper books and records pertaining to business done in Nevada elsewhere than within the State of Nevada for inspection as provided in this section, he or she must pay a fee for the examination in an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which the examiner is actually engaged in examining those books and records, plus the actual expenses of the examiner during the time that the examiner is absent from this State for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place where the examination is to be made in addition to the number of days or fractions thereof the examiner is actually engaged in auditing those books and records. Not more than two such examinations may be charged against any dealer, supplier, exporter or transporter in any year.

5. Any money received must be deposited by the Department to the credit of the fund or operating account from which the expenditures for the examination were paid.

6. Upon the demand of the Department, each dealer, supplier, exporter or transporter shall furnish a statement showing the contents of the books and records to such extent and in such detail and form as the Department may require.
Nev. Rev. Stat. § 374.715 — NV Code / Title 32 / Chapter 374 / Section 374.715
District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP
Status: in_force

The district attorney of the county to which the refund is owed, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
Nev. Rev. Stat. § 368A.260 — NV Code / Title 32 / Chapter 368A / Section 368A.260
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: (1) The Board, if the taxpayer is a licensed gaming establishment; or (2) The Department, if the taxpayer is not a licensed gaming establishment. A claim must be filed within 3 years after the last day of the month following the reporting period 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 Board or 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 Board or 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. § 361.905 — NV Code / Title 32 / Chapter 361 / Section 361.905
Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies
Status: in_force

1. Immediately upon the issuance of a certificate of allodial title, the State Treasurer shall transmit a copy of the certificate to the county assessor of the county in which the property is located.

2. Upon receipt of such a certificate, the county assessor shall make a notation on the tax roll and collect no further taxes from the allodial titleholder for the property, unless the allodial title is relinquished by the homeowner or his or her heirs.

3. The county assessor shall, in lieu of all requirements concerning notification of a taxpayer for the amount due pursuant to this chapter, notify the State Treasurer of the annual taxes due based on the date of the certificate of allodial title. The State Treasurer shall pay the amounts due for taxes pursuant to this chapter, as those amounts become due, from the Allodial Title Trust Account.

4. If, at the time a payment becomes due, the subaccount for the property upon which the taxes are due does not contain an amount sufficient to make the payment, the State Treasurer shall make up the deficiency with money from the Allodial Title Subaccount for Stabilization. If the money in the Allodial Title Subaccount for Stabilization is not sufficient to make up the deficiency, the State Treasurer shall use all money available in the subaccount for the property and the Allodial Title Subaccount for Stabilization, if any, to make a partial payment of the amount due. If no money is available in either subaccount, the State Treasurer shall notify the county treasurer. Any deficiency in tax proceeds resulting from the partial or nonpayment of taxes pursuant to this section must be borne by each of the entities that would have received the proceeds, including the State, in the same proportion as the tax rate of the entity bears to the total tax rate for the property.
Nev. Rev. Stat. § 370.660 — NV Code / Title 32 / Chapter 370 / Section 370.660
“Units sold” defined
Status: in_force

“ Units sold ” has the meaning ascribed to it in NRS 370A.120 .
Nev. Rev. Stat. § 360A.360 — NV Code / Title 32 / Chapter 360A / Section 360A.360
Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses
Status: in_force

1. The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The Department shall approve the fees for publication in a newspaper. Approval from a court is not required for publication.

2. The fees, commissions and expenses are the obligation of the person against whom the warrant is issued.
Nev. Rev. Stat. § 363A.250 — NV Code / Title 32 / Chapter 363A / Section 363A.250
Prohibited acts; penalty
Status: in_force

1. A person shall not: (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 with intent to defraud the State or to evade payment of a tax or any part of a tax imposed by this chapter. (b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud the State or to evade the payment of a tax or any part of a tax imposed by this chapter. (c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud the State or to evade the payment of a tax or any part of a tax imposed by this chapter.

2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 375A.345 — NV Code / Title 32 / Chapter 375A / Section 375A.345
Remedies of State cumulative; no election of remedies
Status: in_force

The remedies of the State for the enforcement of the tax imposed by NRS 375A.100 are cumulative, and no action taken by the Department or any other state officer or agency constitutes an election by the State or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made.
Nev. Rev. Stat. § 370.525 — NV Code / Title 32 / Chapter 370 / Section 370.525
Civil action for injunctive relief
Status: in_force

1. Except as otherwise provided in subsection 2, a person may institute a civil action in a court of competent jurisdiction for appropriate injunctive relief if the person: (a) Sells, distributes or manufactures cigarettes; and (b) Sustains direct economic or commercial injury as a result of a violation of NRS 370.090 to 370.327 , inclusive, 370.380 , 370.382 , 370.385 , 370.405 , 370.410 or 370.531 to 370.597 , inclusive.

2. Nothing in this section authorizes an action against this State, a political subdivision of this State, or an officer, employee or agency thereof.
Nev. Rev. Stat. § 363C.110 — NV Code / Title 32 / Chapter 363C / Section 363C.110
Maintenance and availability of records of taxpayer; regulations
Status: in_force

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

2. The Department may by regulation specify the types of records which must be kept to determine the amount of the liability of a business entity pursuant to the provisions of this chapter. The regulations adopted by the Department pursuant to this subsection must specify the type of information that a business entity engaging in a business in this State must keep in the normal course of its financial recordkeeping for the purpose of determining the amount of the commerce tax owed by the business entity.
Nev. Rev. Stat. § 361.485 — NV Code / Title 32 / Chapter 361 / Section 361.485
Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected
Status: in_force

1. Whenever any tax is paid to the ex officio tax receiver, he or she shall appropriately record the payment and the date thereof on the tax roll contiguously with the name of the person or the description of the property liable for the taxes, and shall give a receipt for the payment if requested by the taxpayer.

2. If the assessment roll is maintained on magnetic storage files in a computer system, the requirement of subsection 1 is met if the system is capable of producing, as printed output, the assessment roll with the dates of payments shown opposite the name of the person or the description of the property liable for the taxes.

3. If the amount of taxes and penalties paid on personal property, together with the amount of any partial abatements of those taxes to which the taxpayer may be entitled: (a) Results in an overpayment that is less than the average cost of collecting property taxes in this State as determined by the Nevada Tax Commission, the ex officio tax receiver shall pay the amount of the overpayment into the county treasury for the benefit of the general fund of the county, unless the taxpayer who made the overpayment requests a refund within 6 months after the original payment. All interest paid on money deposited in the county treasury pursuant to this paragraph is the property of the county. (b) Results in a deficiency, the amount of the deficiency, other than a payment for a penalty, must be exempted from collection if the amount of the deficiency is less than the average cost of collecting property taxes in this State as determined by the Nevada Tax Commission.

4. If the amount of taxes paid on real property: (a) Results in an overpayment that does not exceed the amount due by more than $5, the ex officio tax receiver shall pay the amount of the overpayment into the county treasury for the benefit of the general fund of the county, unless the taxpayer who made the overpayment requests a refund within 6 months after the original payment. All interest paid on money deposited in the county treasury pursuant to this paragraph is the property of the county. (b) Results in a deficiency that is $5 or less than the amount due, the ex officio tax receiver may exempt the amount of the deficiency from collection.
Nev. Rev. Stat. § 363D.270 — NV Code / Title 32 / Chapter 363D / Section 363D.270
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
Status: in_force

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

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

3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
Nev. Rev. Stat. § 361.550 — NV Code / Title 32 / Chapter 361 / Section 361.550
Penalty for county assessor's neglect or refusal; duties of county auditor and district attorney
Status: in_force

1. Should the county assessor neglect or refuse to make the monthly statements of his or her collections of movable personal property tax as required by law, or neglect or refuse to file the original schedules of his or her assessments of such property, the county assessor shall be guilty of a misdemeanor, and shall be removed from office.

2. In case of such neglect and refusal, the county auditor shall inform the district attorney immediately of such facts, and the district attorney shall commence proceedings against the county assessor under this section.
Nev. Rev. Stat. § 366.745 — NV Code / Title 32 / Chapter 366 / Section 366.745
Payment of cost of prosecution of violator
Status: in_force

The Department is authorized to have paid out of the State Highway Fund all expenses incurred in the prosecution before any court of this State of any person charged with the violation of any provision of this chapter.
Nev. Rev. Stat. § 363C.030 — NV Code / Title 32 / Chapter 363C / Section 363C.030
“Credit sales” defined
Status: in_force

“ Credit sales ” means a sale of goods by a seller who accepts payments for the goods at a later time.
Nev. Rev. Stat. § 375A.410 — NV Code / Title 32 / Chapter 375A / Section 375A.410
Compromise of tax with personal representative where residency of decedent in dispute
Status: in_force

The Department may compromise with the personal representative the tax, including any interest and penalty thereon, payable on the estate of any decedent who it is claimed was not a resident of this state at the time of his or her death.
Nev. Rev. Stat. § 374.190 — NV Code / Title 32 / Chapter 374 / Section 374.190
Imposition and rate
Status: in_force

1. An excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 2.25 percent of the sales price of the property.

2. The tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.
Nev. Rev. Stat. § 377A.130 — NV Code / Title 32 / Chapter 377A / Section 377A.130
Public transit system: Services
Status: in_force

A public transit system may, in addition to providing local transportation within a county, provide:

1. Services to assist commuters in communicating with others to share rides;

2. Transportation for elderly persons and persons with disabilities, including, without limitation, nonemergency medical transportation of persons to facilitate their participation in jobs and day training services as defined in NRS 435.176 ;

3. Parking for the convenience of passengers on the system;

4. Stations and other necessary facilities to ensure the comfort and safety of passengers; and

5. Transportation that is available pursuant to NRS 277A.280 .
Nev. Rev. Stat. § 377A.094 — NV Code / Title 32 / Chapter 377A / Section 377A.094
Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners
Status: in_force

1. Except as otherwise provided in this subsection, money to acquire, develop, construct, equip, operate, maintain, improve and manage libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and to preserve and protect agriculture, or for any combination of those purposes may be obtained, as the board may determine: (a) By the issuance of bonds and other securities as provided in subsection 2, subject to any pledges, liens and other contractual limitations made pursuant to this chapter; (b) By direct distribution from the support fund for agriculture, libraries, parks, recreation and senior citizens; or (c) By both the issuance of such securities and by direct distribution. Money to acquire, develop, construct, equip, operate, maintain, improve and manage recreational programs must not be obtained by the issuance of bonds.

2. The board may, after the enactment of an ordinance authorized by paragraph (d) of subsection 1 of NRS 377A.020 , from time to time issue bonds and other securities, which are general or special obligations of the county and which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the tax imposed by that ordinance.

3. The ordinance authorizing the issuance of any bond or other security must describe the purpose for which it is issued.
Nev. Rev. Stat. § 368A.060 — NV Code / Title 32 / Chapter 368A / Section 368A.060
“Facility” defined
Status: in_force

“ Facility ” means any area or premises, indoor or outdoor, where live entertainment is provided and for which consideration is collected for the right or privilege of entering, or having access to, that area or those premises.
Nev. Rev. Stat. § 375A.845 — NV Code / Title 32 / Chapter 375A / Section 375A.845
Department exempt from payment of fees; undertaking not to be required
Status: in_force

The Department must not be charged a fee for filing, recording or certifying any petition, lis pendens, decree or order for taking any oath or acknowledgment, in any proceedings under this chapter. No undertaking may be required from the Department or the State in any such proceeding.
Nev. Rev. Stat. § 360.7596 — NV Code / Title 32 / Chapter 360 / Section 360.7596
Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature
Status: in_force

1. For the purpose of encouraging local economic development, the governing body of a city or county may grant to a production company that produces a qualified production for which a certificate of eligibility for transferable tax credits has been approved pursuant to NRS 360.759 an abatement of all or any percentage of the amount of any permitting fee or licensing fee which the local government is authorized to impose or charge pursuant to chapter 244 or 268 of NRS .

2. Before granting any abatement pursuant to this section, the governing body of the city or county must provide by ordinance for a pilot project for granting abatements to production companies for which a certificate of eligibility for transferable tax credits has been approved pursuant to NRS 360.759 .

3. A governing body of a city or county that grants an abatement pursuant to this section shall, on or before October 1 of each year in which such an abatement is granted, prepare and submit to the Governor and to the Director of the Legislative Counsel Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year: (a) The number of qualified productions produced within the jurisdiction of the governing body for which a certificate of eligibility for transferable tax credits was approved; (b) The number and dollar value of the abatements granted by the governing body pursuant to this section; (c) The number of persons within the jurisdiction of the governing body that were employed by each qualified production and the amount of wages paid to those persons; and (d) The period during which each qualified production was produced within the jurisdiction of the governing body.
Nev. Rev. Stat. § 360.340 — NV Code / Title 32 / Chapter 360 / Section 360.340
Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations
Status: in_force

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the payment of a tax or fee administered by the Department or the authorized regulations of the Department, a penalty of:

1. Except as otherwise provided in subsection 2, 25 percent of the amount of the determination must be added thereto.

2. In the case of a tax imposed pursuant to chapter 372 or 374 of NRS with respect to the sale, storage, use or other consumption of any vehicle, vessel or aircraft, three times the amount of the determination must be added thereto.
Nev. Rev. Stat. § 361.7303 — NV Code / Title 32 / Chapter 361 / Section 361.7303
Definitions
Status: in_force

As used in this section and NRS 361.7303 to 361.733 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.7307 and 361.731 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 374.060 — NV Code / Title 32 / Chapter 374 / Section 374.060
“Retailer” defined
Status: in_force

1. “ Retailer ” includes: (a) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. (b) Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption. (c) Every person making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.

2. When the Department determines that it is necessary for the efficient administration of this chapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the Department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this chapter.

3. A licensed optometrist or physician is a consumer of, and shall not be considered, a retailer within the provisions of this chapter, with respect to the ophthalmic materials used or furnished by him or her in the performance of his or her professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adaptation of lenses or frames for the aid thereof.
Nev. Rev. Stat. § 361.410 — NV Code / Title 32 / Chapter 361 / Section 361.410
Judicial review: Availability and restrictions; prosecution and defense; burden of proof
Status: in_force

1. No taxpayer may be deprived of any remedy or redress in a court of law relating to the payment of taxes, but all such actions must be for redress from the findings of the State Board of Equalization, and no action may be instituted upon the act of a county assessor or of a county board of equalization or the Nevada Tax Commission until the State Board of Equalization has denied complainant relief. This subsection must not be construed to prevent a proceeding in mandamus to compel the placing of nonassessed property on the assessment roll.

2. The Nevada Tax Commission or the Department, in that name and in proper cases, may sue and be sued, and the Attorney General shall prosecute and defend all such cases, but the burden of proof is upon the complainant to show by clear and satisfactory evidence that any valuation established by the Nevada Tax Commission or the Department or equalized by the State Board of Equalization is unjust and inequitable.

3. The Executive Director or any other employee or representative of the Department shall not seek judicial review of a decision made by the Nevada Tax Commission or the State Board of Equalization, except in those cases where the State Board of Equalization has original jurisdiction.
Nev. Rev. Stat. § 375A.010 — NV Code / Title 32 / Chapter 375A / Section 375A.010
Definitions
Status: in_force

As used in NRS 375A.010 to 375A.345 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.015 to 375A.060 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 366.717 — NV Code / Title 32 / Chapter 366 / Section 366.717
Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax
Status: in_force

A special fuel exporter shall not sell or distribute special fuel in this State. A special fuel exporter who violates the provisions of this section:

1. Is guilty of a misdemeanor; and

2. Shall, within the period prescribed in NRS 366.370 , pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold or distributed in this State.
Nev. Rev. Stat. § 360.263 — NV Code / Title 32 / Chapter 360 / Section 360.263
Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations
Status: in_force

1. The Nevada Tax Commission may enter into a compromise with a taxpayer concerning the liability of the taxpayer for any tax, contribution, premium, fee, interest or penalty that the Department has determined the taxpayer is required to pay to the State if a majority of the members of the Nevada Tax Commission determine upon affirmative vote that: (a) It is unlikely that the Department will be able to collect the entire amount of the liability of the taxpayer; (b) The amount of the liability of the taxpayer is unclear; or (c) Such a compromise is appropriate based upon considerations of equity and fairness.

2. The Nevada Tax Commission shall adopt regulations to carry out the provisions of this section.

3. As used in this section, “ compromise ” means acceptance of an amount that is less than the liability as full satisfaction of that liability.
Nev. Rev. Stat. § 370A.120 — NV Code / Title 32 / Chapter 370A / Section 370A.120
“Units sold” defined
Status: in_force

“ Units sold ” means, with respect to a particular manufacturer of tobacco products for a particular year, the number of individual cigarettes sold in this state, including, without limitation, any cigarettes sold on any qualified tribal land within the State, by the manufacturer directly or through a distributor, retailer or similar intermediary or intermediaries during that year, for which the State has the authority under federal law to impose excise or a similar tax or to collect escrow deposits. The term does not include any cigarettes sold:

1. On a federal installation in a transaction that is exempt from state taxation under federal law; or

2. On the qualified tribal land of an Indian tribe to a consumer who is an adult enrolled member of that tribe in a transaction that is exempt from state taxation under federal law.
Nev. Rev. Stat. § 369.160 — NV Code / Title 32 / Chapter 369 / Section 369.160
Money for administration of chapter
Status: in_force

Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the General Fund upon the presentation of budgets in the manner required by law.
Nev. Rev. Stat. § 370.035 — NV Code / Title 32 / Chapter 370 / Section 370.035
“Sale” and “to sell” defined
Status: in_force

“ Sale ” or “ to sell ” includes any of the following, except when performed by a licensed logistics company or by the operator of a licensed warehouse or distribution center:

1. To exchange, barter, possess or traffic in;

2. To solicit or receive an order for;

3. To keep or expose for sale;

4. To deliver for value;

5. To peddle;

6. To possess with intent to sell;

7. To transfer to anyone for sale or resale;

8. To possess or transport in contravention of the provisions of NRS 370.007 to 370.430 , inclusive, and 370.531 to 370.597 , inclusive;

9. To traffic in for any consideration, promised or obtained directly or indirectly; or

10. To procure or allow to be procured for any reason.
Nev. Rev. Stat. § 360.760 — NV Code / Title 32 / Chapter 360 / Section 360.760
Definitions
Status: in_force

As used in NRS 360.760 to 360.796 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.767 , 360.773 and 360.774 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 361.110 — NV Code / Title 32 / Chapter 361 / Section 361.110
Exemptions of certain organizations
Status: in_force

1. Except as otherwise provided in subsection 2, the buildings, with their furniture and equipment, and the lots of ground on which they stand, used therewith and necessary thereto, of: (a) The Nevada Museum of Art, Inc., the Boulder City Museum and Historical Association, the Young Men's Christian Association, the Young Women's Christian Association, the American National Red Cross or any of its chapters in the State of Nevada, the Salvation Army Corps, the Girl Scouts of America, the Camp Fire Girls, Inc., the Boy Scouts of America and the Sierra Arts Foundation are exempt from taxation. (b) The Thunderbird Lodge Preservation Society are exempt from taxation through June 30, 2033.

2. If any property exempt from taxation pursuant to subsection 1 is used for purposes other than those of the organizations described in subsection 1, respectively, and a rent or other valuable consideration is received for its use, the property must be taxed, unless the rent or other valuable consideration is paid or given by an organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c)(3) .
Nev. Rev. Stat. § 370.073 — NV Code / Title 32 / Chapter 370 / Section 370.073
Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses
Status: in_force

Each manufacturer, wholesale dealer and retail dealer shall:

1. For the purpose of receiving any notification from the Department pursuant to this chapter, maintain with the Department: (a) A permanent mailing address; and (b) An electronic mail address.

2. Provide written notice to the Department of any change in the information specified in subsection 1 not later than 10 days after the change.
Nev. Rev. Stat. § 375A.325 — NV Code / Title 32 / Chapter 375A / Section 375A.325
Time for commencement of proceedings for collection
Status: in_force

Proceedings for the collection of any tax imposed by NRS 375A.100 may be commenced at any time after the tax is due and within 10 years after the time a determination of deficiency is issued.
Nev. Rev. Stat. § 372.120 — NV Code / Title 32 / Chapter 372 / Section 372.120
Display of tax separately from price
Status: in_force

The Department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sale.
Nev. Rev. Stat. § 361A.0315 — NV Code / Title 32 / Chapter 361A / Section 361A.0315
“Golf course” defined
Status: in_force

1. “ Golf course ” means: (a) Real property that may be used for golfing or golfing practice by the public or by the members and guests of a private club; and (b) Improvements to that real property, including, without limitation, turf, bunkers, trees, irrigation, lakes, lake liners, bridges, practice ranges, golf greens, golf tees, paths and trails.

2. The term does not include: (a) A commercial golf driving range that is not operated in conjunction with a golf course. (b) A clubhouse, pro shop, restaurant or other building that is associated with a golf course.
Nev. Rev. Stat. § 361.4712 — NV Code / Title 32 / Chapter 361 / Section 361.4712
“Ad valorem taxes levied in a county” defined
Status: in_force

“ Ad valorem taxes levied in a county ” means any ad valorem taxes levied by the State or any other taxing entity in a county.
Nev. Rev. Stat. § 363B.115 — NV Code / Title 32 / Chapter 363B / Section 363B.115
Deduction of certain amounts paid for health insurance or health benefit plan for employees
Status: in_force

1. Except as otherwise provided in subsection 2, an employer may deduct from the total amount of wages reported for the purpose of calculating the amount of the excise tax required to be paid pursuant to NRS 363B.110 any amount authorized pursuant to this section that is paid by the employer for health insurance or a health benefit plan for its employees in the calendar quarter for which the tax is paid. The amounts for which the deduction is allowed include: (a) For a self-insured employer, all amounts paid during the calendar quarter for claims, direct administrative services costs, including such services provided by the employer, and any premiums paid for individual or aggregate stop-loss insurance coverage. An employer is not authorized to deduct the costs of a program of self-insurance unless the program is a qualified employee welfare benefit plan pursuant to the Employee Retirement Income Security Act of 1974, 29 U.S.C. §§ 1001 et seq. (b) The premiums for a policy of health insurance or reinsurance for a health benefit plan for employees. (c) Any amounts which are: (1) Paid by an employer to a Taft-Hartley trust which: (I) Is formed pursuant to 29 U.S.C. § 186(c)(5) ; and (II) Qualifies as an employee welfare benefit plan; and (2) Considered by the Internal Revenue Service to be fully tax deductible pursuant to the provisions of the Internal Revenue Code. (d) Such other similar payments for health care or insurance for health care for employees as are authorized by the Department.

2. An employer may not deduct pursuant to subsection 1 any: (a) Amounts paid for health care or premiums paid for insurance for an industrial injury or occupational disease for which coverage is required pursuant to chapters 616A to 616D, inclusive, or 617 of NRS; or (b) Payments made by employees for health care or health insurance or amounts deducted from the wages of employees for such health care or insurance.

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

4. As used in this section: (a) “ Claims ” means claims for those categories of health care expenses that are generally deductible by employees on their individual federal income tax returns pursuant to the provisions of 26 U.S.C. § 213 and any federal regulations relating thereto, if those expenses had been borne directly by those employees. (b) “ Direct administrative services costs ” means, if borne directly by a self-insured employer and reasonably allocated to the direct administration of claims: (1) Payments for medical or office supplies that will be consumed in the course of the provision of medical care or the direct administration of claims; (2) Payments to third-party administrators or independent contractors for the provision of medical care or the direct administration of claims; (3) Rent and utility payments for the maintenance of medical or office space used for the provision of medical care or the direct administration of claims; (4) Payments for the maintenance, repair and upkeep of medical or office space used for the provision of medical care or the direct administration of claims; (5) Salaries and wages paid to medical, clerical and administrative staff and other personnel employed to provide medical care or directly to administer claims; and (6) The depreciation of property other than medical or office supplies, used for the provision of medical care or the direct administration of claims. (c) “Employee welfare benefit plan” has the meaning ascribed to it in 29 U.S.C. § 1002 . (d) “ Employees ” means employees whose wages are included within the calculation of the amount of the excise tax imposed upon an employer by NRS 363B.110 , and their spouses, children and other dependents who qualify for coverage under the terms of the health insurance or health benefit plan provided by that employer. (e) “ Health benefit plan ” means a health benefit plan that covers only those categories of health care expenses that are generally deductible by employees on their individual federal income tax returns pursuant to the provisions of 26 U.S.C. § 213 and any federal regulations relating thereto, if those expenses had been borne directly by those employees. (f) “ Self-insured employer ” means an employer that provides a program of self-insurance for its employees.
Nev. Rev. Stat. § 363A.210 — NV Code / Title 32 / Chapter 363A / Section 363A.210
Allowance of interest in judgment for amount illegally collected
Status: in_force

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
Nev. Rev. Stat. § 360.365 — NV Code / Title 32 / Chapter 360 / Section 360.365
Redetermination: Contents of petition and accompanying materials
Status: in_force

A petition for redetermination must:

1. Set forth the amount of the determination being contested and the grounds for seeking a redetermination; and

2. If an oral hearing is not requested, be accompanied by the books and records and other evidence which support the petition.
Nev. Rev. Stat. § 375A.505 — NV Code / Title 32 / Chapter 375A / Section 375A.505
Reciprocal application
Status: in_force

NRS 375A.450 to 375A.510 , inclusive, apply only to cases in which each of the states involved has a law identical with or substantially similar to NRS 375A.450 to 375A.510 , inclusive.
Nev. Rev. Stat. § 360.882 — NV Code / Title 32 / Chapter 360 / Section 360.882
“Employer excise taxes” defined
Status: in_force

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

“ Employer excise taxes ” means the taxes imposed on the wages paid by an employer pursuant to chapter 363A or 363B of NRS .
Nev. Rev. Stat. § 369.040 — NV Code / Title 32 / Chapter 369 / Section 369.040
“Liquor” defined
Status: in_force

1. As used in this chapter, “liquor” means beer, wine, gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containing one-half of 1 percent or more of alcohol by volume and which is used for beverage purposes.

2. Any liquid containing beer or wine in combination with any other liquor shall not be construed to be beer or wine.
Nev. Rev. Stat. § 365.035 — NV Code / Title 32 / Chapter 365 / Section 365.035
“Fuel for jet or turbine-powered aircraft” defined
Status: in_force

“Fuel for jet or turbine-powered aircraft” means any inflammable liquid other than aviation fuel used for the propulsion of aircraft having jet or turbine type engines.
Nev. Rev. Stat. § 361.777 — NV Code / Title 32 / Chapter 361 / Section 361.777
Priority of partial abatements and partial exemptions from taxation
Status: in_force

Any partial abatements and partial exemptions to which a person may be entitled from the taxes imposed pursuant to this chapter must be applied in the following order of priority:

1. Any partial abatement to which the person is entitled pursuant to NRS 361.4722 , 361.4723 or 361.4724 .

2. Any partial exemptions to which the person is entitled.

3. Any partial abatements to which the person is entitled other than a partial abatement described in subsection 1.
Nev. Rev. Stat. § 375B.410 — NV Code / Title 32 / Chapter 375B / Section 375B.410
Authorized use of proceeds
Status: in_force

The money collected pursuant to the provisions of this chapter must be used only for the purpose of education, to be divided between the common schools and the Nevada System of Higher Education for their support and maintenance.
Nev. Rev. Stat. § 372A.010 — NV Code / Title 32 / Chapter 372A / Section 372A.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372A.015 , 372A.020 and 372A.040 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360.750 — NV Code / Title 32 / Chapter 360 / Section 360.750
Partial abatement of certain taxes imposed on new or expanded businesses: 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 effective until June 30, 2032, when it expires by limitation. See, also, section 360.750 effective July 1, 2032. >

1. 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 the taxes imposed on the: (a) New business pursuant to chapter 361, 363B or 374 of NRS . (b) Expanded business pursuant to chapter 361 or 363B of NRS or a partial abatement of the local sales and use taxes imposed on the expanded business. 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 business is to be located or expanded, except the taxes imposed by the Sales and Use Tax Act and the Local School Support Tax Law.

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 business offers primary jobs and is consistent with: (1) 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 (2) 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 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, 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 business will, after the date on which the abatement becomes effective, continue in operation in this State for a period specified by the Office, which must be at least 5 years, and will continue to meet the eligibility requirements set forth in this subsection; (4) State that the business will offer primary jobs; and (5) Bind the successors in interest of the business for the specified period. (c) The business 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 the county, city or town in which the business operates. (d) Except as otherwise provided in subsection 4, 5 or 6, the average hourly wage that will be paid by the business to its new 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. (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) Except as otherwise provided in this subsection and NRS 361.0687 , if the business is a new business in a county whose population is 100,000 or more or a city whose population is 60,000 or more, the business meets at least one of the following requirements: (1) The business will have 50 or more full-time employees on the payroll of the business by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective. (2) Establishing the business will require the business to make, not later than the date which is 2 years after the date on which the abatement becomes effective, a capital investment of at least $1,000,000 in this State in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective. (g) Except as otherwise provided in NRS 361.0687 , if the business is a new business in a county whose population is less than 100,000, in an area of a county whose population is 100,000 or more that is located within the geographic boundaries of an area that is designated as rural by the United States Department of Agriculture and at least 20 miles outside of the geographic boundaries of an area designated as urban by the United States Department of Agriculture, or in a city whose population is less than 60,000, the business meets at least one of the following requirements: (1) The business will have 10 or more full-time employees on the payroll of the business by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective. (2) Establishing the business will require the business to make, not later than the date which is 2 years after the date on which the abatement becomes effective, a capital investment of at least $250,000 in this State in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective. (h) If the business is an existing business, the business meets at least one of the following requirements: (1) For a business in: (I) Except as otherwise provided in sub-subparagraph (II), a county whose population is 100,000 or more or a city whose population is 60,000 or more, the business will, by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective, increase the number of employees on its payroll in that county or city by 10 percent more than it employed in the fiscal year immediately preceding the fiscal year in which the abatement becomes effective or by twenty-five employees, whichever is greater, who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective; or (II) A county whose population is less than 100,000, an area of a county whose population is 100,000 or more that is located within the geographic boundaries of an area that is designated as rural by the United States Department of Agriculture and at least 20 miles outside of the geographic boundaries of an area designated as urban by the United States Department of Agriculture, or a city whose population is less than 60,000, the business will, by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective, increase the number of employees on its payroll in that county or city by 10 percent more than it employed in the fiscal year immediately preceding the fiscal year in which the abatement becomes effective or by six employees, whichever is greater, who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective. (2) The business will expand by making a capital investment in this State, not later than the date which is 2 years after the date on which the abatement becomes effective, in an amount equal to at least 20 percent of the value of the tangible property possessed by the business in the fiscal year immediately preceding the fiscal year in which the abatement becomes effective, and the capital investment will be in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective. The determination of the value of the tangible property possessed by the business in the immediately preceding fiscal year must be made by the: (I) County assessor of the county in which the business will expand, if the business is locally assessed; or (II) Department, if the business is centrally assessed. (i) The applicant has provided in the application an estimate of the total number of new employees which the business anticipates hiring in this State by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective if the Office approves the application. (j) Except as otherwise provided in subsection 3, if the business will have at least 50 full-time employees on the payroll of the business by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective, the business, by the earlier of the eighth calendar quarter following the calendar quarter in which the abatement becomes effective or the date on which the business has at least 50 full-time employees on the payroll of the business, has a policy for paid family and medical leave and agrees that all employees who have been employed by the business for at least 1 year will be eligible for at least 12 weeks of paid family and medical leave at a rate of at least 55 percent of the regular wage of the employee. The business will agree in writing that if the Office approves the application, the business will not: (1) Prohibit, interfere with or otherwise discourage an employee from taking paid family and medical leave: (I) For any reason authorized pursuant to the Family and Medical Leave Act of 1993, 29 U.S.C. §§ 2601 et seq. (II) To care for any adult child, sibling or domestic partner of the employee. (2) Discriminate, discipline or discharge an employee for taking paid family and medical leave: (I) For any reason authorized pursuant to the Family and Medical Leave Act of 1993, 29 U.S.C. §§ 2601 et seq. (II) To care for any adult child, sibling or domestic partner of the employee. (3) Prohibit, interfere with or otherwise discourage an employee or other person from bringing a proceeding or testifying in a proceeding against the business for a violation of the policy for paid family and medical leave that is required pursuant to this paragraph.

3. For purposes of paragraph (j) of subsection 2, the Office of Economic Development shall determine that a business meets the requirements of that paragraph if the business has a policy for paid family and medical leave for employees on the payroll of the business outside of this State that meets or exceeds the requirements for a policy for paid family and medical leave pursuant to that paragraph and the business agrees in writing that its employees on the payroll in this State are eligible for paid family and medical leave under such policy.

4. 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 has requested a letter of acknowledgment of the request for the abatement from any affected county, school district, city or town. (b) Shall consider the level of health care benefits provided by the business to its employees, the policy of paid family and medical leave provided by the business to its employees, the projected economic impact of the business and the projected tax revenue of the business after deducting projected revenue from the abated taxes. (c) May, if the Office determines that such action is necessary: (1) Approve an application for a partial abatement pursuant to this section by a business that does not meet the requirements set forth in paragraph (f), (g) or (h) of subsection 2; (2) Make any of the requirements set forth in paragraphs (d) to (h), inclusive, of subsection 2 more stringent; or (3) Add additional requirements that a business must meet to qualify for a partial abatement pursuant to this section.

5. Notwithstanding any other provision of law, the Office of Economic Development shall not approve an application for a partial abatement pursuant to this section if: (a) The applicant intends to locate or expand in a county in which the rate of unemployment is 7 percent or more and the average hourly wage that will be paid by the applicant to its new employees in this State is less than 70 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. (b) The applicant intends to locate or expand in a county in which the rate of unemployment is less than 7 percent and the average hourly wage that will be paid by the applicant to its new employees in this State is less than 85 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. (c) The applicant intends to locate in a county but has already received a partial abatement pursuant to this section for locating that business in that county. (d) The applicant intends to expand in a county but has already received a partial abatement pursuant to this section for expanding that business in that county. (e) The applicant has changed the name or identity of the business to evade the provisions of paragraph (c) or (d).

6. Notwithstanding any other provision of law, if the Office of Economic Development approves an application for a partial abatement pursuant to this section, in determining the types of taxes imposed on a new or expanded business for which the partial abatement will be approved and the amount of the partial abatement: (a) If the new or expanded business is located in a county in which the rate of unemployment is 7 percent or more and the average hourly wage that will be paid by the business to its new employees in this State is less than 85 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, the Office shall not: (1) Approve an abatement of the taxes imposed pursuant to chapter 361 of NRS which exceeds 25 percent of the taxes on personal property payable by the business each year. (2) Approve an abatement of the taxes imposed pursuant to chapter 363B of NRS which exceeds 25 percent of the amount of tax otherwise due pursuant to NRS 363B.110 . (b) If the new or expanded business is located in a county in which the rate of unemployment is less than 7 percent and the average hourly wage that will be paid by the business to its new employees in this State is 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, the Office shall not: (1) Approve an abatement of the taxes imposed pursuant to chapter 361 of NRS which exceeds 25 percent of the taxes on personal property payable by the business each year. (2) Approve an abatement of the taxes imposed pursuant to chapter 363B of NRS which exceeds 25 percent of the amount of tax otherwise due pursuant to NRS 363B.110 .

7. 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.

8. 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.

9. 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.

10. If a business 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 business 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 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 paid 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.

11. A county treasurer: (a) Shall deposit any money that he or she receives pursuant to subsection 10 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 .

12. The Office of Economic Development may adopt such regulations as the Office of Economic Development determines to be necessary to carry out the provisions of this section and NRS 360.755 .

13. The Nevada Tax Commission: (a) Shall adopt regulations regarding: (1) The capital investment that a new business must make to meet the requirement set forth in paragraph (f) or (g) of subsection 2; and (2) Any security that a business 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 and NRS 360.755 .

14. 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 .

15. For the purposes of this section, an employee is a “ full-time employee ” if he or she is in a permanent position of employment and works an average of 30 hours per week during the applicable period set forth in subsection 2.
Nev. Rev. Stat. § 372B.030 — NV Code / Title 32 / Chapter 372B / Section 372B.030
“Common motor carrier of passengers” defined
Status: in_force

“ Common motor carrier of passengers ” has the meaning ascribed to it in NRS 706.041 .
Nev. Rev. Stat. § 360A.036 — NV Code / Title 32 / Chapter 360A / Section 360A.036
Preparation and distribution of pamphlet regarding Taxpayers' Bill of Rights for Taxes on Fuels
Status: in_force

The Director of the Department shall cause:

1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers' Bill of Rights for Taxes on Fuels and a description of the regulations relating thereto adopted by the Department pursuant to NRS 360A.020 .

2. A copy of the pamphlet to be: (a) Posted on an Internet website maintained by the Department; (b) Made available to any person upon request at the offices of the Department and the Department of Taxation, and public libraries in each county of this State; and (c) Distributed with each notice to a taxpayer that an audit will be conducted by the Department.
Nev. Rev. Stat. § 365.420 — NV Code / Title 32 / Chapter 365 / Section 365.420
Time for application for refund
Status: in_force

1. Applications for refund based upon exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State must be filed with the Department within 3 months after the date of exportation.

2. Other applications, together with the necessary supporting evidence, must be filed with the Department within 12 months after the date of purchase.

3. Rights to refunds are forfeited if applications are not filed with the Department within the times prescribed in this section.
Nev. Rev. Stat. § 377.070 — NV Code / Title 32 / Chapter 377 / Section 377.070
Department may act for counties
Status: in_force

In any proceeding under any ordinance enacted pursuant to this chapter, the Department may act for and on behalf of the county which has enacted that ordinance.
Nev. Rev. Stat. § 361.7326 — NV Code / Title 32 / Chapter 361 / Section 361.7326
Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien
Status: in_force

1. An owner of property may redeem a tax lien assigned pursuant to the provisions of NRS 361.7303 to 361.733 , inclusive, without a prepayment penalty at any time after the assignment by paying the amounts owed to the assignee under the agreement entered into pursuant to NRS 361.7311 .

2. If an owner who redeems the tax lien has been served with a summons pursuant to NRS 361.670 , the owner must pay the costs incurred by the assignee to commence the action.

3. Within 20 business days after the redemption of the tax lien, the assignee shall issue a release of the lien to the owner.

4. A release issued pursuant to subsection 3 must include: (a) The legal description and parcel number of the property which is the subject of the tax lien; (b) The year or years for which the taxes related to the lien were assessed on the parcel; (c) The recording information for the documents recorded pursuant to subsection 3 of NRS 361.7311 ; and (d) The date the tax lien is redeemed.

5. The assignee shall: (a) Cause the release to be recorded in the office of the county recorder of the county in which the property is located; and (b) Cause a copy of the release to be sent to the county treasurer of that county.
Nev. Rev. Stat. § 362.170 — NV Code / Title 32 / Chapter 362 / Section 362.170
Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; deposit of certain amount of tax, penalties and interest to credit of State Education Fund; Department to report amount received as tax upon net proceeds of geothermal resources
Status: in_force

1. There is hereby appropriated to each county the total of the amounts obtained by multiplying, for each extractive operation situated within the county, the net proceeds of that operation and any royalties paid by that operation, by the combined rate of tax ad valorem, excluding any rate levied by the State of Nevada and any rate levied for a county school district for any purpose other than capital projects or debt service for the county school district, for property at that site, plus a pro rata share of any penalties and interest collected by the Department for the late payment of taxes distributed to the county. The Department shall report to the State Controller on or before May 25 of each year the amount appropriated to each county, as calculated for each operation from the final statement made in February of that year for the preceding calendar year. The State Controller shall distribute all money due to a county on or before May 30 of each year.

2. The county treasurer shall apportion to each local government or other local entity an amount calculated by: (a) Determining the total of the amounts obtained by multiplying, for each extractive operation situated within its jurisdiction, the net proceeds of that operation and any royalty payments paid by that operation, by the rate levied on behalf of that local government or other local entity, excluding any rate levied for a county school district for any purpose other than capital projects or debt service for the county school district; (b) Adding to the amount determined pursuant to paragraph (a) a pro rata share of any penalties and interest collected by the Department for the late payment of taxes distributed to that local government or local entity; and (c) Subtracting from the amount determined pursuant to paragraph (b) a commission of 5 percent, of which 3 percent must be deposited in the county general fund and 2 percent must be accounted for separately in the account for the acquisition and improvement of technology in the office of the county assessor created pursuant to NRS 250.085 .

3. The amounts apportioned pursuant to subsection 2, including, without limitation, the amount retained by the county and excluding the percentage commission, must be applied to the uses for which each levy was authorized in the same proportion as the rate of each levy bears to the total rate.

4. The Department shall deposit to the credit of the State Education Fund the total of the amounts obtained by multiplying, for each extractive operation situated within a county, the net proceeds of that operation and any royalties paid by that operation, by the combined rate of tax ad valorem levied in that county for the county school district for any purpose other than capital projects or debt service for the county school district, plus a pro rata share of any penalties and interest collected by the Department for the late payment of taxes deposited to the credit of the State Education Fund.

5. The Department shall report to the State Controller on or before May 25 of each year the amount received as tax upon the net proceeds of geothermal resources which equals the product of those net proceeds multiplied by the rate of tax levied ad valorem by the State of Nevada.
Nev. Rev. Stat. § 372.287 — NV Code / Title 32 / Chapter 372 / Section 372.287
Textbooks sold within Nevada System of Higher Education
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of textbooks sold within the University of Nevada System.
Nev. Rev. Stat. § 360.867 — NV Code / Title 32 / Chapter 360 / Section 360.867
Submittal of application on behalf of project; contents of application; reservation of credits; termination of reservation; issuance and transfer of credits; repayment of excess credits; confidentiality of information in application; regulations
Status: reserved

1. On behalf of a project, the project sponsor may apply to the Division for a certificate of eligibility for transferable tax credits which may be applied to: (a) Any tax imposed by chapter 363A or 363B of NRS ; (b) The gaming license fees imposed by the provisions of NRS 463.370 ; (c) Any tax imposed by chapter 680B of NRS ; or (d) Any combination of the fees and taxes described in paragraphs (a), (b) and (c).

2. To apply for a certificate of eligibility for transferable tax credits, the project sponsor must: (a) Submit an application on a form prescribed by the Division; and (b) Comply with the requirements to obtain an allocation of federal low-income housing tax credits which are set forth in the qualified allocation plan.

3. The Division shall: (a) Review each application for a certificate of eligibility for transferable tax credits submitted pursuant to subsection 2 and any supporting documents to determine whether the requirements for eligibility for a reservation of transferable tax credits are met and the amount of transferable tax credit threshold points awarded to the project; (b) Determine the amount of transferable tax credits for which the project may be eligible, which amount must equal the amount determined by the Division to be necessary to make the project financially feasible after considering all other sources of financing for the project; and (c) Reserve the amount of transferable tax credits for which each project is determined to be eligible pursuant to paragraph (b) in the order of the amount of transferable tax credit threshold points awarded to each such project pursuant to paragraph (a) until a reservation is made for each project or the amount of transferable credits reserved for the fiscal year is equal to the amount of transferable tax credits which the Division is authorized to approve for the fiscal year pursuant to NRS 360.868 , whichever occurs first. If the amount of transferable tax credits reserved for the fiscal year reaches the amount of transferable tax credits which the Division is authorized to approve for the fiscal year pursuant to NRS 360.868 before each eligible project is reserved the full amount of transferable tax credits for which it is determined to be eligible pursuant to paragraph (b), the Division may take any action that the Division determines will ensure the maximum development of affordable housing in this State, including, without limitation, proportionally reducing the reservation of each project for which transferable tax credits are reserved or reserving for the last project to receive a reservation of transferable tax credits an amount of transferable tax credits that is less than the full amount of transferable tax credits for which the project was determined to be eligible pursuant to paragraph (b).

4. If the Division reserves transferable tax credits for a project pursuant to subsection 3, the Division shall provide written notice of the reservation which identifies the amount of the tax credits reserved for the project to: (a) The project sponsor; (b) The Department; (c) The Nevada Gaming Control Board; (d) The Office of Finance; and (e) The Fiscal Analysis Division of the Legislative Counsel Bureau.

5. The Division: (a) Shall terminate a reservation of transferable tax credits if the project for which the reservation is awarded is not closed within the period specified in paragraph (a) of subsection 6 unless, before the expiration of that period, the Division receives from the project sponsor a written request for an extension of not more than 45 days. The Division may grant only one extension pursuant to this paragraph and, if the project is not closed before the expiration of the extension period, the Division must terminate the reservation of transferable tax credits. A request for an extension submitted pursuant to this paragraph must be accompanied by proof satisfactory to the Division that: (1) The requirements for financing the project have been substantially completed; (2) The delay in closing was the result of circumstances that could not have been anticipated by and were outside the control of the project sponsor at the time the application was submitted by the project sponsor; and (3) The project will be closed not later than 45 days after the Division receives the request. (b) May terminate a reservation of transferable tax credits if the Division determines that any event, circumstance or condition occurs for which a reservation of federal low-income housing tax credits may be terminated. If transferable tax credits are terminated pursuant to this paragraph, the Division may issue a reservation for the amount of transferable tax credits terminated to other projects eligible for transferable tax credits in the order of the amount of transferable tax credit threshold points awarded to each such project pursuant to paragraph (a) of subsection 3.

6. Except as otherwise provided in this section, to be issued transferable tax credits: (a) Not later than 270 days after the Division provides written notice of the reservation of transferable tax credits pursuant to subsection 4, the project sponsor must demonstrate to the Division that the project has been closed by providing proof satisfactory to the Division that the project sponsor has: (1) Purchased and holds title in fee simple to the project site in the name of the project sponsor. (2) Entered into a written agreement with a contractor who is licensed in this State to begin construction. (3) Obtained adequate financing for the construction of the project. The applicant must provide written commitments or contracts from third parties. (4) Executed a written commitment for a loan for permanent financing for the construction of the project in an amount that ensures the financial feasibility of the project. The commitment may be subject to the condition that the construction is completed and the project is appraised for an amount sufficient to justify the loan in accordance with the requirements of the lender for credit. If the project is a rural development project that receives loans or grants from the United States Department of Agriculture, the applicant must provide a form approved by the Division that indicates that money has been obligated for the construction of the project before the expiration of the period. An advance of that money is not required before the expiration of the period. (b) Not less than 45 days before the project is closed, the project sponsor must submit to the Division a final application for transferable tax credits on a form provided by the Division and such other information as the Division deems necessary to determine whether the project qualifies for the issuance of transferable tax credits. Upon receipt of a final application pursuant to this paragraph, the Division shall complete a review of the project and the project sponsor. If, after such review, the Division determines that the project complies with the requirements upon which transferable tax credits were reserved pursuant to this section and a declaration of restrictive covenants and conditions will be recorded in the office of the county recorder for the county in which the project is located: (1) The Division shall: (I) Determine the appropriate amount of transferable tax credits for the project, which must be the amount the Division determines is necessary to make the project financially feasible after all other sources of funding are allocated and paid toward the final cost of the project and may not exceed the amount of transferable tax credits reserved for the project pursuant to this section; and (II) Notify the project sponsor that the transferable tax credits will be issued; (2) Within 30 days after the receipt of the notice, the project sponsor shall make an irrevocable declaration of the amount of transferable tax credits that will be applied to each fee or tax set forth in subsection 1, thereby accounting for all of the credits which will be issued; and (3) Upon receipt of the declaration described in subparagraph (2), the Division shall issue transferable tax credits to the project sponsor in the amount approved by the Division. The project sponsor shall notify the Division upon transferring any transferable tax credits. An entity to which a project sponsor transfers any transferable tax credits may transfer those transferable tax credits to one or more of its subsidiaries or affiliates and shall notify the Division upon making any such transfer. The Division shall notify the Department of Taxation, the Office of Finance, the Fiscal Analysis Division of the Legislative Counsel Bureau and the Nevada Gaming Control Board of all transferable tax credits issued, segregated by each fee or tax set forth in subsection 1, and of all transferable tax credits transferred, segregated by each fee or tax set forth in subsection 1.

7. Upon completion of the project, the project sponsor shall submit to the Division a certification of costs on a form provided by the Division and such other information as the Division deems necessary to determine the final cost of the project. If, based upon the final cost of the project indicated in the certification of costs, the Division determines that the amount of transferable tax credits issued by the Division to the project sponsor is greater than the amount of transferable tax credits to which the project sponsor is entitled: (a) The Division shall notify the project sponsor, the Department of Taxation, the Office of Finance, the Fiscal Analysis Division of the Legislative Counsel Bureau and the Nevada Gaming Control Board that the project sponsor is required to repay the portion of the transferable tax credits to which the project sponsor is not entitled. The notice must specify the amount of transferable tax credits that the project sponsor is required to repay. (b) The project sponsor shall repay to the Department of Taxation or the Nevada Gaming Control Board, as applicable, the portion of the transferable tax credits to which the project sponsor is not entitled.

8. The project sponsor may submit a request to the Administrator of the Division to protect from disclosure any information in the application which, under generally accepted business practices, would be considered a trade secret or other confidential proprietary information of the business. After consulting with the business, the Administrator of the Division shall determine whether to protect the information from disclosure. The decision of the Administrator of the Division is final and is not subject to judicial review. If the Administrator of the Division determines to protect the information from disclosure, the protected information: (a) Is confidential proprietary information of the business; (b) Is not a public record; (c) Must be redacted by the Administrator of the Division from any copy of the application that is disclosed to the public; and (d) Must not be disclosed to any person who is not an officer or employee of the Division unless the lead participant consents to the disclosure.

9. The Division may adopt any regulations necessary to carry out the provisions of NRS 360.860 to 360.870 , inclusive.

10. The Nevada Tax Commission and the Nevada Gaming Commission: (a) Shall adopt regulations prescribing the manner in which transferable tax credits described in this section will be administered. (b) May adopt any other regulations that are necessary to carry out the provisions of NRS 360.860 to 360.870 , inclusive.

11. As used in this section: (a) “ Affiliate ” means a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with a specified person. (b) “ Certification of costs ” means a report from an independent certified public accountant attesting: (1) To the amount of the actual costs of construction of the project; and (2) That those costs may be included in the eligible basis of the project pursuant to the provisions of 26 U.S.C. § 42 . (c) “ Subsidiary ” means an entity in which a person owns beneficially or of record 50 percent or more of the outstanding equity interests. (d) “ Transferable tax credit threshold points ” means points awarded based on specific objectives determined by the Division through the dissemination of a strategic plan for the development of affordable housing created by the Division, the review of housing data and the receipt of input from persons interested in the development of affordable housing.
Nev. Rev. Stat. § 360.264 — NV Code / Title 32 / Chapter 360 / Section 360.264
Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts
Status: in_force

1. On or before January 15 of each year, the Department shall prepare and furnish to the Nevada Tax Commission a report that shows all money owed to the Department for delinquent payments of any tax administered by the Department during the preceding year.

2. The Department shall include in the report prepared pursuant to subsection 1 the amount of any delinquent taxes that the Department determines is impossible or impractical to collect.

3. If the Department determines that it is impossible or impractical to collect any amount of delinquent taxes, the Nevada Tax Commission shall request that the State Board of Examiners designate such amount as a bad debt. The State Board of Examiners, by an affirmative vote of the majority of the members of the Board, may designate the delinquent taxes as a bad debt if the Board is satisfied that the collection of the delinquent taxes is impossible or impractical. If the amount of the delinquent taxes is not more than $50, the State Board of Examiners may delegate to its Clerk the authority to designate delinquent taxes as a bad debt. The Nevada Tax Commission may appeal to the State Board of Examiners a denial by the Clerk of a request to designate delinquent taxes as a bad debt.

4. Upon the designation of delinquent taxes as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof. Upon receiving the notification, the State Controller shall direct the removal of the bad debt from the books of account of the State of Nevada. A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada.

5. The State Controller shall keep a master file of all delinquent taxes that are designated as bad debts pursuant to this section. For each such debt, the State Controller shall record the name of the debtor, the amount of the debt, the date on which the debt was incurred and the date on which it was removed from the records and books of account of the State of Nevada, and any other information concerning the debt that the State Controller determines is necessary.
Nev. Rev. Stat. § 370.460 — NV Code / Title 32 / Chapter 370 / Section 370.460
Unlawful to sell products on which tax is not paid
Status: in_force

It is unlawful for any person to sell or offer to sell other tobacco products on which the tax is not paid as provided for in NRS 370.450 .
Nev. Rev. Stat. § 372.300 — NV Code / Title 32 / Chapter 372 / Section 372.300
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 this State of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas.
Nev. Rev. Stat. § 361.695 — NV Code / Title 32 / Chapter 361 / Section 361.695
Answer of defendant
Status: in_force

The defendant may answer by a verified pleading:

1. That the taxes, penalties, interest and costs have been paid before suit.

2. That the taxes, penalties, interest and costs have been paid since suit, or that the property is exempt from taxation under the provisions of this chapter.

3. Denying all claim, title or interest in the property assessed at the time of the assessment.

4. That the land is situated in, and has been assessed in, another county, and the taxes thereon paid.

5. Alleging fraud in the assessment, or that the assessment is out of proportion to and above the taxable value of the property assessed. If the defense is based upon the ground that the assessment is above the taxable value of the property, the defense is only valid as to the proportion of the tax based upon the excess of valuation, but in no such case may an entire assessment be declared void.

6. If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733 , inclusive, that the assignment did not comply with the provisions of NRS 361.7303 to 361.733 , inclusive.

7. If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733 , inclusive, that the defendant has redeemed the tax lien pursuant to NRS 361.7326 .
Nev. Rev. Stat. § 363D.310 — NV Code / Title 32 / Chapter 363D / Section 363D.310
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. § 362.200 — NV Code / Title 32 / Chapter 362 / Section 362.200
Powers of Department: Examination of records; hearings
Status: in_force

1. The Department may examine the records of any person operating or receiving royalties from any extractive operation in this state. The records are subject to examination at all times by the Department or its authorized agents and must remain available for examination for a period of 4 years from the date of any entry therein.

2. If any person whose gross yield from an extractive operation as reported to the Department for any annual reporting period during the 4 years immediately preceding the examination was $100,000 or more keeps his or her books and records pertaining to that operation or royalties outside this state, the person shall pay an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which an examiner is actually engaged in examining the books, plus the actual expenses of that examiner during the time he or she is absent from Carson City, Nevada, for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place of examination. No more than one examination may be charged against a person in any 1 fiscal year.

3. The Department may hold hearings and summon and subpoena witnesses to appear and testify upon any subject material to the determination of the net proceeds of minerals extracted. The hearings may be held at any place the Department designates, after not less than 10 days' notice of the time and place of the hearing given in writing to the owner or operator of the mine. The owner or operator is entitled, on request made to the Executive Director, to the issuance of the Department's subpoena requiring witnesses in behalf of the owner or operator to appear and testify at such hearing.

4. The failure of a witness to obey the subpoena of the Department subjects the witness to the same penalties prescribed by law for failure to obey a subpoena of a district court.
Nev. Rev. Stat. § 365.250 — NV Code / Title 32 / Chapter 365 / Section 365.250
Time to claim exemption on dealer's export to another state
Status: in_force

Any claim for exemption from excise tax on account of motor vehicle fuel or fuel for jet or turbine-powered aircraft exported by a dealer to another state, other than stock transfers or deliveries in his or her own equipment, must be made by the dealer within 6 months after the date of the export unless the state or territory of destination would not be prejudiced with respect to its collection of taxes thereon should the claim not be made within that time.
Nev. Rev. Stat. § 371.190 — NV Code / Title 32 / Chapter 371 / Section 371.190
Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale
Status: in_force

1. Every governmental services tax and any penalty added thereto constitute a lien upon the vehicle for which due from the date on which the tax becomes due.

2. The Department may collect the tax and any penalty by seizure and sale of the vehicle or, if the Department determines that it is impractical to seize and sell the vehicle, the Nevada Highway Patrol shall remove the registration certificate and license plate or plates from the vehicle and retain the certificate and plate or plates until the governmental services tax and any penalty are paid.

3. The seizure and sale must be conducted by the Department in the same manner as is provided by law for the seizure and sale of personal property for the collection of taxes due on personal property.
Nev. Rev. Stat. § 370.0275 — NV Code / Title 32 / Chapter 370 / Section 370.0275
“Counterfeit cigarettes” defined
Status: in_force

“ Counterfeit cigarettes ” means any cigarettes or cigarette packages:

1. Bearing false manufacturing labels;

2. Bearing counterfeit stamps; or

3. Meeting any combination of the descriptions contained in subsections 1 and 2.
Nev. Rev. Stat. § 365.565 — NV Code / Title 32 / Chapter 365 / Section 365.565
Proceeds of tax derived from aviation fuel
Status: in_force

1. The tax derived from aviation fuel must be distributed quarterly from the Account for Taxes on Aviation Fuel in the following manner: (a) The amount of any optional tax must be remitted to the: (1) Governmental entity which operates the airport at which the optional tax was collected, if the airport is operated by a governmental entity; (2) Governmental entity which owns the airport at which the optional tax was collected, if the airport is owned but not operated by a governmental entity; or (3) Airport at which the optional tax was collected, if the airport is neither owned nor operated by a governmental entity. (b) After deducting the amount allocated pursuant to paragraph (a), there must be transferred to the Civil Air Patrol Account, which is hereby created, for the ensuing fiscal year, the total amount remaining in the Account for Taxes on Aviation Fuel.

2. Any money received by a governmental entity or airport pursuant to subsection 1, except for the money transferred to the Civil Air Patrol Account, must be used by that governmental entity or airport in the same manner as money allocated to a governmental entity or airport pursuant to NRS 365.545 .

3. The amount transferred to the Civil Air Patrol Account pursuant to this section must be expended for the support of the Nevada Wing of the Civil Air Patrol and is in addition to and separate from any legislative appropriations made to the Civil Air Patrol Account for the support of that Wing.

4. Money in the Civil Air Patrol Account may be paid out only upon claims certified by the Wing Commander and the Wing Finance Officer and approved by the State Board of Examiners, in the same manner as other claims against the State are paid.

5. Money in the Civil Air Patrol Account may be used only by the Wing to: (a) Carry out its search, rescue and emergency operations, homeland defense and narcotics interdiction missions; (b) Maintain a headquarters; and (c) Purchase, maintain and repair emergency and training equipment.

6. No money in the Civil Air Patrol Account may be expended for: (a) The purchase of any aircraft; (b) Travel expenses; or (c) Training expenses.

7. Any person who makes a claim against the Civil Air Patrol Account shall reimburse the Account if payment for the claim is also received from another source.

8. As used in this section, “ optional tax ” means a tax on aviation fuel imposed pursuant to NRS 365.203 .
Nev. Rev. Stat. § 373.083 — NV Code / Title 32 / Chapter 373 / Section 373.083
Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request; use of proceeds of certain taxes retained by Department for highway truck parking
Status: in_force

1. A person who uses special fuel in a motor vehicle operated or intended to operate interstate and who pays any tax imposed on: (a) Special fuels pursuant to NRS 373.066 or 373.0663 ; or (b) Special fuel that consists of diesel fuel pursuant to NRS 373.062 in a county in which the total number of gallons of diesel fuel sold in the county during the immediately preceding fiscal year, as determined by the Department, is 10,000,000 gallons or more, may file with the Department a request for reimbursement of any amounts owed to the person as a result of the Department entering into an agreement pursuant to NRS 366.175 and the imposition, pursuant to NRS 373.062 , 373.066 or 373.0663 , of any tax on special fuels which are consumed outside this State.

2. The Department shall adopt regulations establishing a system to provide for the reimbursement and the auditing of the records of a person who files a request for reimbursement pursuant to subsection 1. The system established by the Department: (a) Must authorize a person who uses special fuel in motor vehicles operated or intended to operate interstate to file a request for reimbursement as provided in subsection 1; (b) Must provide that the Department will determine the eligibility for reimbursement of a person who files a request for reimbursement pursuant to subsection 1 before the Department will authorize the reimbursement; (c) Must provide that any reimbursement authorized by the Department be paid from only money received by a county pursuant to any tax imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 ; (d) Must provide that the total amount of money which must be paid by any county in any fiscal year to reimburse any amounts owed to persons who use special fuel in motor vehicles operated or intended to operate interstate must not exceed 20 percent of the total amount of money collected by that county from any tax imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 ; and (e) Must not apply to any tax imposed pursuant to NRS 373.066 during the term of any bonds outstanding on June 12, 2013, secured by those taxes or of any bonds that refund such bonds provided that the term of the refunding bonds is not longer than the term of the refunded bonds.

3. The Department shall charge and collect a fee in an amount not to exceed $100 for each request for reimbursement filed by a person pursuant to subsection 1. All money from the fees collected by the Department pursuant to this subsection must be deposited in the Local Fuel Tax Fund created by NRS 373.087 .

4. The Department and a commission which has been created in a county whose population is 700,000 or more and in which a tax is imposed pursuant to NRS 373.0663 may enter into an intergovernmental agreement or contract pursuant to which: (a) The commission agrees to pay for the costs incurred by the Department to establish the system pursuant to subsection 2 and administer the system until the amount of money received by the Department from the fees collected by the Department pursuant to subsection 3 is sufficient to pay the costs incurred by the Department to administer the system; and (b) The Department agrees to reimburse the commission for any money paid by the commission pursuant to paragraph (a) from a portion of the money received by the Department from the fees collected by the Department pursuant to subsection 3.

5. For each county in which a tax is imposed pursuant to NRS 373.062 and in which the total number of gallons of diesel fuel sold in the county during the immediately preceding fiscal year, as determined by the Department, is 10,000,000 gallons or more, the Department shall use the system established by the regulations adopted pursuant to subsection 2 to pay requests for reimbursement of the tax imposed in the county pursuant to NRS 373.062 which are filed with the Department pursuant to paragraph (b) of subsection 1. The Department shall, at the end of each fiscal year, distribute the remaining balance of any money retained by the Department to pay requests for reimbursement of the tax imposed in a county described in this subsection which are filed with the Department pursuant to paragraph (b) of subsection 1 and are approved by the Department, including the amount of any accrued interest, to the county and provide the county with an accounting of the total amount of the tax imposed pursuant to NRS 373.062 which was collected for the county during the fiscal year, the amount of money retained by the Department to pay requests for reimbursement filed with the Department pursuant to paragraph (b) of subsection 1, the amount of interest accrued on such money retained by the Department and the amount of reimbursements of the tax paid. Using the accounting provided by the Department, the county shall, within 45 days after receiving the accounting and the distribution of money from the Department: (a) Deposit in the regional street and highway fund in the county treasury an amount equal to: (1) Fifty percent of the total amount of money retained by the Department to pay requests for reimbursement filed with the Department pursuant to paragraph (b) of subsection 1 during the fiscal year, plus any accrued interest; or (2) The entire amount of money distributed to the county pursuant to this paragraph, if that amount is less than 50 percent of the total amount of money retained by the Department to pay requests for reimbursement filed with the Department pursuant to paragraph (b) of subsection 1 during the fiscal year. (b) Transmit to the Department of Transportation the remaining amount of the distribution received from the Department of Motor Vehicles after making the deposit required by paragraph (a), which amount must be used by the Department of Transportation only to construct, maintain or repair, or any combination thereof, highway truck parking in the county.

6. As used in this section, “special fuel” has the meaning ascribed to it in NRS 366.060 .
Nev. Rev. Stat. § 363A.090 — NV Code / Title 32 / Chapter 363A / Section 363A.090
Examination of records by Department; payment of expenses of Department for examination of records outside State
Status: in_force

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

2. Any person who may be liable for a tax imposed by this chapter and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
Nev. Rev. Stat. § 360A.170 — NV Code / Title 32 / Chapter 360A / Section 360A.170
Redetermination: Contents of petition; payment of uncontested amount; supportive evidence
Status: in_force

A petition for redetermination must:

1. Set forth the amount of the determination that is contested and the grounds for requesting a redetermination; and

2. Be accompanied by: (a) Payment of the amount of the determination that is not contested; and (b) Any books and records and other evidence which support the petition.
Nev. Rev. Stat. § 366.383 — NV Code / Title 32 / Chapter 366 / Section 366.383
Special fuel suppliers: Monthly returns and payments
Status: in_force

1. Each special fuel supplier shall, not later than the last day of each month: (a) Submit to the Department a tax return which sets forth: (1) The number of gallons of special fuel the special fuel supplier received during the previous month; (2) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State during the previous month; and (3) The number of gallons of special fuel the special fuel supplier sold, distributed or used in this State in which dye was added during the previous month. (b) Pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold, distributed or used during the previous month for which dye was not added in the manner prescribed in this chapter.

2. The Department may, by regulation, establish a procedure requiring special fuel suppliers to submit tax returns required by this section electronically.
Nev. Rev. Stat. § 374.365 — NV Code / Title 32 / Chapter 374 / Section 374.365
Return: Filing requirements; combination with certain returns; signatures
Status: in_force

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

1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form and manner as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 372 of NRS .

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

3. Unless filed electronically, returns must be signed by the person required to file the return or by his or her authorized agent but need not be verified by oath.
Nev. Rev. Stat. § 361.342 — NV Code / Title 32 / Chapter 361 / Section 361.342
Date of postmark deemed date of filing of appeal
Status: in_force

1. Except as provided in subsection 2, any appeal to the county board of equalization filed by mail shall be deemed to be filed on the date of the postmark dated by the post office on the envelope in which the appeal was mailed.

2. If the postmarked date on an envelope in which an appeal was mailed is illegible or omitted, the appeal shall be deemed filed on the date it was received by the county board of equalization.

3. A postmark provided by a postage meter, a postage vending machine, any postage purchased through the Internet or any other form of dated postage which is not directly postmarked by the post office does not establish that an appeal is timely filed.
Nev. Rev. Stat. § 371.050 — NV Code / Title 32 / Chapter 371 / Section 371.050
Valuation of vehicles
Status: in_force

1. Except as otherwise provided in subsections 3 and 4, valuation of vehicles must be determined by the Department upon the basis of 35 percent of the manufacturer's suggested retail price in Nevada excluding options and extras, as of the time the particular make and model for that year is first offered for sale in Nevada.

2. If the Department is unable to determine the manufacturer's suggested retail price in Nevada with respect to any vehicle because the vehicle is specially constructed, or for any other reason, the Department shall determine the valuation upon the basis of 35 percent of the original retail price to the original purchaser of the vehicle as evidenced by such document or documents as the Department may require.

3. For each: (a) Bus, truck, truck-tractor or combination of vehicles having a declared gross weight of 10,000 pounds or more; and (b) Trailer or semitrailer having an unladen weight of 4,000 pounds or more, the Department may use 85 percent of the original purchaser's cost price in lieu of the manufacturer's suggested retail price.

4. If the Department is unable to determine the original manufacturer's suggested retail price in Nevada, or the original retail price to the purchaser, the Department may determine the original value of the vehicle on the basis of 50 cents per pound.

5. For motor carriers which register pursuant to the provisions of the Interstate Highway User Fee Apportionment Act, the Department may determine the original purchaser's cost price of the vehicle on the basis of its declared gross weight in a manner which the Department finds appropriate and equitable.
Nev. Rev. Stat. § 375A.660 — NV Code / Title 32 / Chapter 375A / Section 375A.660
Powers of board relating to hearings
Status: in_force

The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena may be punished by any court of record in the same manner as if the subpoena had been issued by that court.
Nev. Rev. Stat. § 366.390 — NV Code / Title 32 / Chapter 366 / Section 366.390
Retention of percentage of tax for certain costs
Status: in_force

1. Except as otherwise provided in subsection 2, the Department shall allow each special fuel supplier to retain an amount equal to 2 percent of the amount of the tax collected by the special fuel supplier to cover the supplier's costs of collection of the tax and of compliance with this chapter, and the supplier's handling losses occasioned by evaporation, spillage or other similar causes.

2. A special fuel supplier who fails to submit a tax return when due pursuant to this chapter or fails to pay the tax when due pursuant to this chapter is not entitled to retain any of the amount authorized pursuant to subsection 1 for any month for which a tax return is not filed when due or a payment is not made when due.
Nev. Rev. Stat. § 373.024 — NV Code / Title 32 / Chapter 373 / Section 373.024
“Cost of the project” defined
Status: in_force

“ Cost of the project ,” or any phrase of similar import, means all or any part designated by the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission, of the cost of any project, or interest therein, being acquired, which cost, at the option of the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission, may include all or any part of the incidental costs pertaining to the project, including, without limitation, preliminary expenses advanced by the county or, in the case of a project financed with bonds or other securities issued by a commission, the commission, from money available for use therefor or any other source, or advanced by any city with the approval of the county from money available therefor or from any other source, or advanced by the State of Nevada or the Federal Government, or any corporation, agency or instrumentality thereof, with the approval of the county, or any combination thereof, in the making of surveys, preliminary plans, estimates of costs, other preliminaries, the costs of appraising, printing, estimates, advice, contracting for the services of engineers, architects, financial consultants, attorneys at law, clerical help, other agents or employees, the costs of making, publishing, posting, mailing and otherwise giving any notice in connection with the project, the taking of options, the issuance of bonds and other securities, contingencies, the capitalization with bond proceeds of any interest on the bonds for any period not exceeding 1 year and of any reserves for the payment of the principal of an interest on the bonds, the filing or recordation of instruments, the costs of medium-term obligations, construction loans and other temporary loans of not exceeding 10 years appertaining to the project and of the incidental expenses incurred in connection with such financing or loans, and all other expenses necessary or desirable and appertaining to any project, as estimated or otherwise ascertained by the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission.
Nev. Rev. Stat. § 361.240 — NV Code / Title 32 / Chapter 361 / Section 361.240
Assessment of undivided property of deceased and insane persons; payment of taxes
Status: in_force

1. The undivided property of deceased and insane persons may be listed to the heirs, guardians, executors or administrators, as the case may be, and a payment of taxes made by either shall bind all the parties in interest for their equal proportions.

2. Every district judge shall, from time to time, direct each administrator, executor and guardian (which direction may be especially given in each case or by general order) to pay, out of the funds of the estate, all taxes that have attached or accrued against such estate after July 1, 1955.

3. No order or decree for the distribution of any property of any decedent among the heirs or devisees shall be made until taxes which have been attached to or accrued against the estate shall have been paid.
Nev. Rev. Stat. § 363C.085 — NV Code / Title 32 / Chapter 363C / Section 363C.085
“Wages” defined
Status: in_force

“ Wages ” means any remuneration paid for personal services, including, without limitation, commissions and bonuses, and remuneration payable in any medium other than cash.
Nev. Rev. Stat. § 374.2861 — NV Code / Title 32 / Chapter 374 / Section 374.2861
Farm machinery and equipment
Status: in_force

1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale, storage, use or other consumption in a county of farm machinery and equipment.

2. As used in this section: (a) “ Farm machinery and equipment ” means a farm tractor, implement of husbandry, piece of equipment used for irrigation, or a part used in the repair or maintenance of farm machinery and equipment. The term does not include: (1) A vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS ; or (2) Machinery or equipment only incidentally employed for agricultural purposes. (b) “ Farm tractor ” means a motor vehicle designed and used primarily for drawing an implement of husbandry. (c) “ Implement of husbandry ” means a vehicle that is designed, adapted or used for agricultural purposes, including, without limitation, a plow, machine for mowing, hay baler, combine, piece of equipment used to stack hay, till, harvest, handle agricultural commodities or apply fertilizers, or other heavy, movable equipment designed, adapted or used for agricultural purposes.
Nev. Rev. Stat. § 368A.370 — NV Code / Title 32 / Chapter 368A / Section 368A.370
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 Commission, the Board, 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. § 372A.110 — NV Code / Title 32 / Chapter 372A / Section 372A.110
Deposit and allocation of taxes, fees and penalties collected
Status: in_force

1. All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130 , inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those sections, must be deposited with the State Treasurer for credit to the State General Fund and accounted for separately.

2. The Governor or his or her designee shall administer the money credited to the State General Fund pursuant to subsection 1. The money may be expended only for grants to county and city law enforcement agencies for the enforcement of chapter 453 of NRS .

3. Any civil penalty collected by a district attorney pursuant to NRS 372A.070 must be deposited in the county treasury for the purposes of law enforcement and conducting criminal prosecutions.
Nev. Rev. Stat. § 363C.060 — NV Code / Title 32 / Chapter 363C / Section 363C.060
“North American Industry Classification System” and “NAICS” defined
Status: in_force

“ North American Industry Classification System ” or “ NAICS ” means the 2012 North American Industry Classification System published by the Bureau of the Census of the United States Department of Commerce.
Nev. Rev. Stat. § 372.775 — NV Code / Title 32 / Chapter 372 / Section 372.775
Application of doctrine of res judicata
Status: in_force

In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same period as was involved in another case previously determined.
Nev. Rev. Stat. § 366.057 — NV Code / Title 32 / Chapter 366 / Section 366.057
“Retail station” defined
Status: in_force

“ Retail station ” means any fixed facility or location that:

1. Operates in the retail business of selling or handling fuel; or

2. Dispenses fuel from a stationary pump or metered tank for which the access to the fuel is not controlled.
Nev. Rev. Stat. § 363D.055 — NV Code / Title 32 / Chapter 363D / Section 363D.055
“Loan” defined
Status: in_force

“ Loan ” means any extension of credit or the purchase in whole or in part of an extension of credit from another person, including, without limitation, participations and syndications.
Nev. Rev. Stat. § 374.355 — NV Code / Title 32 / Chapter 374 / Section 374.355
Liability of purchaser who uses property declared exempt for purpose not exempt
Status: in_force

If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of sales tax as if he or she were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him or her shall be deemed the gross receipts from such retail sale.
Nev. Rev. Stat. § 372B.260 — NV Code / Title 32 / Chapter 372B / Section 372B.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 those sections.
Nev. Rev. Stat. § 372.733 — NV Code / Title 32 / Chapter 372 / Section 372.733
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State
Status: in_force

1. Notwithstanding any other provision of law, any broadcaster, printer, outdoor advertising firm, advertising distributor or publisher which broadcasts, publishes, displays or distributes paid commercial advertising in this State which is intended to be disseminated primarily to persons located in this State and is only secondarily disseminated to bordering jurisdictions, including advertising appearing exclusively in a Nevada edition or section of a national publication, must be regarded, for the purposes set forth in subsection 2 only, as the agent of the person or entity placing the advertisement, and as a retailer maintaining a place of business in this State.

2. The agency created by this section is solely for the purpose of the proper administration of this chapter, to prevent evasion of the use tax and the duty to collect the use tax, and to provide a presence in Nevada for the collection of the use tax by and from advertisers and sellers who do not otherwise maintain a place of business in this State. The agent has no responsibility to report, or liability to pay, any tax imposed under this chapter and is not restricted by the provisions of this chapter from accepting advertisements from advertisers or sellers who do not otherwise maintain a place of business in this State.
Nev. Rev. Stat. § 360.419 — NV Code / Title 32 / Chapter 360 / Section 360.419
Waiver or reduction of interest or penalty
Status: in_force

1. If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313 , 482C.230 or 482C.240 is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent, the Department may relieve the person of all or part of any interest or penalty, or both.

2. A person seeking relief must file with the Department a statement under oath setting forth the facts upon which the person bases his or her claim.

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.

4. The Executive Director or a designated hearing officer shall act upon the request of a taxpayer seeking relief pursuant to NRS 361.4835 which is deferred by a county treasurer or county assessor.
Nev. Rev. Stat. § 363C.560 — NV Code / Title 32 / Chapter 363C / Section 363C.560
Unclassified business entities
Status: in_force

1. The unclassified business category includes any business entity not included in any of the business categories established by NRS 363C.310 to 363C.550 , inclusive.

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 0.128 percent.
Nev. Rev. Stat. § 360.5973 — NV Code / Title 32 / Chapter 360 / Section 360.5973
Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes
Status: in_force

1. Except as otherwise provided in NRS 360.205 and 360.5975 , after compliance with NRS 360.5971 , 360.5972 , 372.510 and 374.515 by an applicant for a permit, the Department shall: (a) Grant and issue to the applicant a separate permit for each place of business within the county. (b) Provide the applicant with a full, written explanation of the liability of the applicant for the collection and payment of the taxes imposed by chapters 372, 374 and 377 of NRS. The explanation required by this paragraph: (1) Must include the procedures for the collection and payment of the taxes that are specifically applicable to the type of business conducted by the applicant, including, without limitation, and when appropriate: (I) An explanation of the circumstances under which a service provided by the applicant is taxable; (II) The procedures for administering exemptions; and (III) The circumstances under which charges for freight are taxable. (2) Is in addition to, and not in lieu of, the instructions and information required to be provided by NRS 360.2925 .

2. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. A permit must at all times be conspicuously displayed at the place for which it is issued.
Nev. Rev. Stat. § 365.335 — NV Code / Title 32 / Chapter 365 / Section 365.335
Establishment of procedure requiring suppliers to submit tax returns electronically
Status: in_force

The Department may, by regulation, establish a procedure requiring suppliers to submit tax returns electronically when due pursuant to this chapter.
Nev. Rev. Stat. § 374.753 — NV Code / Title 32 / Chapter 374 / Section 374.753
“Marketplace facilitator” defined
Status: in_force

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

2. The term does not include: (a) A person who provides Internet advertising services, including, without limitation, the listing of products for sale, if the person does not directly or indirectly or through an affiliate: (1) Transmit or otherwise communicate an offer or acceptance of a retail sale of tangible personal property between a marketplace seller and a purchaser; and (2) Do one or more of the activities listed in paragraph (b) of subsection 1. (b) A person who arranges, books or otherwise facilitates, for a commission, fee or other consideration, vacation or travel packages or rental car or other travel reservations or accommodations through a marketplace owned, operated or controlled by the person. The exclusion set forth in this paragraph applies only with respect to the arranging, booking or facilitation, for a commission, fee or other consideration, of the lease or rental of a passenger car, as defined in NRS 482.087 .
Nev. Rev. Stat. § 365.095 — NV Code / Title 32 / Chapter 365 / Section 365.095
Fuel deemed distributed
Status: in_force

All motor vehicle fuel and fuel for jet or turbine-powered aircraft which is sold, donated, consigned for sale, bartered, used or in any way voluntarily disposed of so as to terminate the ownership and possession thereof by the dealer or any other person who imports such fuel owned by him or her shall be deemed to be distributed under this chapter.
Nev. Rev. Stat. § 374.732 — NV Code / Title 32 / Chapter 374 / Section 374.732
Taxation of photographers: Furnishing of proofs considered to be rendition of service
Status: in_force

In administering the provisions of this chapter, the Department shall not consider the furnishing of one or more proofs by a photographer to a customer as a sale of tangible personal property but rather as part of the rendition of the photographer's service, whether or not a separate charge is made for furnishing the proof.
Nev. Rev. Stat. § 375B.010 — NV Code / Title 32 / Chapter 375B / Section 375B.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 375B.020 to 375B.050 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 361A.150 — NV Code / Title 32 / Chapter 361A / Section 361A.150
Disqualification of property
Status: in_force

1. The county assessor shall enter on the assessment roll the valuation based on agricultural use until the property becomes disqualified for agricultural use assessment by: (a) Notification by the applicant to the assessor to remove the agricultural use assessment pursuant to NRS 361A.270 ; (b) Sale or transfer to an owner making it exempt from ad valorem property taxation; (c) Removal of the agricultural use assessment by the assessor upon discovery that the property is no longer in agricultural use; or (d) Failure to file an application as provided in NRS 361A.110 .

2. Except as otherwise provided in paragraph (b) of subsection 1, the sale or transfer to a new owner or transfer by reason of death of a former owner does not operate to disqualify agricultural real property from agricultural use assessment so long as the property continues to be used exclusively for agricultural use, if the new owner applies for agricultural use assessment in the manner provided in NRS 361A.110 .

3. Within 30 days after agricultural real property becomes disqualified under subsection 1, the county assessor shall send a written notice of disqualification by certified mail with return receipt requested to each owner of record. The notice must contain the nonagricultural assessed value for the ensuing fiscal year.
Nev. Rev. Stat. § 369.011 — NV Code / Title 32 / Chapter 369 / Section 369.011
“Brew pub” defined
Status: in_force

As used in this chapter, “ brew pub ” has the meaning ascribed to it in NRS 597.200 .
Nev. Rev. Stat. § 370.700 — NV Code / Title 32 / Chapter 370 / Section 370.700
Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative
Status: in_force

1. The Attorney General, on behalf of the Department, may bring an action in the district court of this State to: (a) Enjoin any threatened or actual violation of the provisions of NRS 370.600 to 370.705 , inclusive, by a distributor or manufacturer and to compel the distributor or manufacturer to comply with those provisions; or (b) Enforce any of the provisions of NRS 370.600 to 370.705 , inclusive.

2. In any action brought by the State to enforce the provisions of NRS 370.600 to 370.705 , inclusive, the State is entitled to recover any costs of investigation, expert witness fees, costs of the action and reasonable attorney's fees.

3. If a court determines that a person has violated any provision of NRS 370.600 to 370.705 , inclusive, the court shall order any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the State General Fund.

4. The remedies and penalties provided in NRS 370.600 to 370.705 , inclusive, are cumulative to each other and to the remedies and penalties available under any other law of this State.
Nev. Rev. Stat. § 369.450 — NV Code / Title 32 / Chapter 369 / Section 369.450
Importation and delivery of liquor by certain carriers; transportation of liquor by special permit
Status: in_force

1. Every common carrier and every regularly operating contract carrier shall make available to the Department a statement or freight bill for every shipment of liquor into this State, showing: (a) The names of the consignor, consignee and carrier of the shipment; (b) The date when and place where the shipment was received; and (c) The destination of the shipment.

2. The Department may adopt regulations requiring: (a) The carrier to: (1) Cause a person who is at least 21 years of age to sign for the receipt of each such shipment by the consignee, and to sign a document confirming the delivery of the shipment to the consignee, before the carrier permits the consignee to remove the shipment from the point of destination or possession of the carrier; and (2) Forward to the consignor the signed document confirming the delivery of the shipment to the consignee; and (b) The consignor to forward to the Department the signed document confirming the delivery of the shipment to the consignee.

3. No liquor may be imported into this State except by a common carrier, a regularly operating contract carrier or a carrier having a special permit to do so.

4. By special permit, the Department may authorize the transportation of liquor within this State by means of a conveyance owned and operated by a licensed importer, or a conveyance owned and operated by the permittee or another, not being a common carrier or a regularly operating contract carrier. As a condition of the permit, the Department may require that a sign be carried on the conveyance, in letters at least 3 inches high, stating that the conveyance is carrying wholesale liquor by special permit. Such carriers by special permit are subject to the same rules respecting reports and deliveries of import liquors as are common carriers and regularly operating contract carriers.

5. As used in this section: (a) “ Common carrier ” means a person who undertakes for hire, as a regular business, the transportation of liquor from place to place, and who offers its services to all who choose to employ it and to pay its charges therefor. (b) “ Regularly operating contract carrier ” means a person who, as a regular business, transports liquor from place to place pursuant to continuing contractual obligations.
Nev. Rev. Stat. § 375A.160 — NV Code / Title 32 / Chapter 375A / Section 375A.160
Filing of amended return; additional tax
Status: in_force

If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Department an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under NRS 375A.100 pursuant to the amended return, he or she shall pay that additional tax, together with any interest as provided in NRS 375A.205 , at the same time the amended return is filed.
Nev. Rev. Stat. § 361.321 — NV Code / Title 32 / Chapter 361 / Section 361.321
Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes
Status: in_force

1. Any business which owns, manages or operates property that is assessed pursuant to NRS 361.320 shall, on or before the first Monday in September of each year, submit to the Department a report of any construction which represents a net addition to its property as distinguished from an addition of property exempt from taxation, a replacement or repair: (a) During the period from July 1 to December 31 of the preceding fiscal year; and (b) During the period from January 1 to June 30 of the preceding fiscal year.

2. At the regular session of the Nevada Tax Commission commencing on the first Monday in October of each year, the Nevada Tax Commission shall establish the valuation of, for assessment purposes: (a) The property reported pursuant to paragraph (b) of subsection 1, and enter that valuation on the central assessment roll pursuant to NRS 361.3205 for the next fiscal year; and (b) The property reported pursuant to paragraphs (a) and (b) of subsection 1 for supplemental tax bills for the current fiscal year.

3. The Department shall mail a supplemental tax bill to each person reporting construction pursuant to subsection 1 by November 1 of each year. The bills must be mailed pursuant to subsection 2 of NRS 361.3205 .

4. Taxes assessed pursuant to paragraph (b) of subsection 2 must be paid to the Department by December 15 of each year. Upon receipt, the Department shall apportion and promptly remit all taxes due each county.

5. The county assessor of each county shall not assess property assessed pursuant to this section.
Nev. Rev. Stat. § 361.5648 — NV Code / Title 32 / Chapter 361 / Section 361.5648
Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide
Status: in_force

1. Within 30 days after the first Monday in March of each year, with respect to each property on which the tax is delinquent, the tax receiver of the county shall mail notice of the delinquency by first-class mail to: (a) The owner or owners of the property; (b) The person or persons listed as the taxpayer or taxpayers on the tax rolls, at their last known addresses, if the names and addresses are known; (c) Each holder of a recorded security interest if the holder has made a request in writing to the tax receiver for the notice, which identifies the secured property by the parcel number assigned to it in accordance with the provisions of NRS 361.189 ; and (d) Each assignee of a tax lien on the property, if the assignee has made a request in writing to the tax receiver for the notice described in paragraph (c).

2. The notice of delinquency must state: (a) The name of the owner of the property, if known. (b) The description of the property on which the taxes are a lien. (c) The amount of the taxes due on the property and the penalties and costs as provided by law. (d) That if the amount is not paid by or on behalf of the taxpayer or his or her successor in interest, the tax receiver will, at 5 p.m. on the first Monday in June of the current year, issue to the county treasurer, as trustee for the State and county, a certificate authorizing the county treasurer to hold the property, subject to redemption within 2 years, or within 1 year if the property is determined to be abandoned pursuant to NRS 361.567 , after the date of the issuance of the certificate, by payment of the taxes and accruing taxes, penalties and costs, together with interest on the taxes at the rate of 10 percent per annum, assessed monthly, from the date due until paid as provided by law, except as otherwise provided in NRS 360.232 and 360.320 , and that redemption may be made in accordance with the provisions of chapter 21 of NRS in regard to real property sold under execution.

3. Within 30 days after mailing the original notice of delinquency, the tax receiver shall issue his or her personal affidavit to the board of county commissioners affirming that due notice has been mailed with respect to each parcel. The affidavit must recite the number of letters mailed, the number of letters returned and the number of letters finally determined to be undeliverable. Until the period of redemption has expired, the tax receiver shall maintain detailed records which contain such information as the Department may prescribe in support of the affidavit.

4. A second copy of the notice of delinquency must be sent by certified mail, not less than 60 days before the expiration of the period of redemption as stated in the notice.

5. The cost of each mailing must be charged to the delinquent taxpayer.

6. A county and its officers and employees are not liable for any damages resulting from failure to provide actual notice pursuant to this section if the county, officer or employee, in determining the names and addresses of persons with an interest in the property, relies upon a preliminary title search from a company authorized to provide title insurance in this State.
Nev. Rev. Stat. § 361.180 — NV Code / Title 32 / Chapter 361 / Section 361.180
Civil action for collection of taxes evaded
Status: in_force

If any owner, shipper or agent thereof shall by misrepresentation, concealment or violation of the provisions of NRS 361.160 to 361.185 , inclusive, evade the assessment or the levy of taxes on property not defined in NRS 361.160 to be personal property in transit through this state, he or she shall be liable in the sum of the taxes evaded which would otherwise have been levied against his or her property, to be collected in a civil action on behalf of the tax collector of his or her county. The action shall be commenced and maintained by the district attorney, and the judgment, when entered, shall include all costs and an attorney's fee for the plaintiff in his or her official capacity not less than the amount of the taxes so evaded.
Nev. Rev. Stat. § 372B.220 — NV Code / Title 32 / Chapter 372B / Section 372B.220
Standing to file petition for judicial review; failure to file petition constitutes waiver
Status: in_force

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

2. The failure of a claimant to file a timely petition for judicial review constitutes a waiver of any demand against the State on account of any overpayment.
Nev. Rev. Stat. § 360.412 — NV Code / Title 32 / Chapter 360 / Section 360.412
Duty of Department to make determination; service of notice
Status: in_force

If the Department believes that the collection of any amount of sales or use tax, business tax or other excise due pursuant to this title, NRS 482.313 , 482C.230 or 482C.240 , or chapter 585 of NRS will be jeopardized by delay, it shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.
Nev. Rev. Stat. § 374.125 — NV Code / Title 32 / Chapter 374 / Section 374.125
Display of tax separately from price
Status: in_force

The Department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sale.
Nev. Rev. Stat. § 365.150 — NV Code / Title 32 / Chapter 365 / Section 365.150
Money to augment administration of chapter
Status: in_force

Money to augment the administration of the provisions of this chapter must be provided by direct legislative appropriation to the Department from the State Highway Fund.
Nev. Rev. Stat. § 370.503 — NV Code / Title 32 / Chapter 370 / Section 370.503
Allowance of refund for certain taxes paid
Status: in_force

1. Upon proof satisfactory to the Department and subject to the requirements of NRS 360.236 , a refund must be allowed for the taxes paid pursuant to NRS 370.450 on other tobacco products that are sold to: (a) The United States Government for the purposes of the Army, Air Force, Navy or Marine Corps and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for the purposes of the Army, Air Force, Navy or Marine Corps; (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 tax imposed pursuant to NRS 370.501 ; 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 tax imposed pursuant to NRS 370.501 .

2. Any refund must be paid as other claims against the State are paid.
Nev. Rev. Stat. § 363C.650 — NV Code / Title 32 / Chapter 363C / Section 363C.650
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 Nevada Tax Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Nevada Tax 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 toward any tax due from the plaintiff.

3. The balance of the judgment must be refunded to the plaintiff.
Nev. Rev. Stat. § 370.698 — NV Code / Title 32 / Chapter 370 / Section 370.698
Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its brand families and styles of cigarettes
Status: in_force

1. The license of a wholesale dealer may be suspended or revoked if a similar license of the wholesale dealer is suspended or revoked in any other state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the suspension or revocation of the license of the wholesale dealer pursuant to NRS 370.595 , unless the wholesale dealer demonstrates that the suspension or revocation of its license in the other state was effected without due process. A wholesale dealer whose license is suspended or revoked in this State pursuant to this subsection is eligible for reinstatement upon the earlier of the date on which the violation in the other state is cured or the date on which the license of the wholesale dealer is reinstated in the other state.

2. A nonparticipating manufacturer and its brand families and styles of cigarettes may be denied listing in the directory or removed from the directory for any of the following reasons: (a) The nonparticipating manufacturer is removed from the directory of another state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the removal of the nonparticipating manufacturer from the directory of this State pursuant to NRS 370.675 , unless the nonparticipating manufacturer demonstrates that its removal from the directory of the other state was effected without due process. A nonparticipating manufacturer that is removed from the directory of this State pursuant to this paragraph is eligible for reinstatement to the directory upon the earlier of the date on which the violation in the other state is cured or the date on which the nonparticipating manufacturer is reinstated to the directory of the other state. (b) The nonparticipating manufacturer is convicted of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state. (c) The nonparticipating manufacturer fails to report the existence or result, including any conviction, of any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding the commission of any crime relating to the manufacture, sale or distribution of tobacco products in this State or another state. (d) The nonparticipating manufacturer fails to report any investigation of the nonparticipating manufacturer which is known to the nonparticipating manufacturer regarding any violation of the laws of any other state based on an act or omission that would, if the act or omission had occurred in this State, be grounds for the removal of the nonparticipating manufacturer from the directory of this State pursuant to NRS 370.675 . (e) The nonparticipating manufacturer knowingly makes a false, material statement in any report, filing or other communication provided to this State pursuant to this chapter or chapter 370A of NRS . (f) The nonparticipating manufacturer has a shortfall or fails to make an escrow deposit that is due in another state or territory of the United States, has been given reasonable notice of the shortfall or failure and has failed to cure the shortfall or make the deposit within 30 days after receiving notice of the shortfall or failure. (g) In any calendar year the total nationwide sales of cigarettes on which federal excise tax is paid by the nonparticipating manufacturer exceeds by more than 5 percent the amount of such sales reported in: (1) Any nationwide report made by the nonparticipating manufacturer or any importer pursuant to 15 U.S.C. §§ 375 et seq. ; (2) Any interstate report required by law; or (3) Any intrastate report required by law, unless the nonparticipating manufacturer cures the discrepancy or provides a satisfactory explanation of the discrepancy within 30 days after receiving notice of the discrepancy.

3. The provisions of NRS 233B.121 to 233B.150 , inclusive, apply to: (a) The suspension or revocation of the license of a wholesale dealer pursuant to subsection 1; and (b) The removal of a nonparticipating manufacturer and its brand families and styles of cigarettes from the directory pursuant to subsection 2.
Nev. Rev. Stat. § 368A.110 — NV Code / Title 32 / Chapter 368A / Section 368A.110
“Taxpayer” defined
Status: in_force

“ Taxpayer ” means:

1. Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment.

2. Except as otherwise provided in subsections 3 and 4, if live entertainment that is taxable under this chapter is not provided at a licensed gaming establishment, the owner or operator of the facility where the live entertainment is provided.

3. Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a publicly owned facility or on public land, the person who collects the taxable receipts.

4. If live entertainment that is taxable under this chapter is provided by an escort, the escort or, if the escort works as an employee, agent or independent contractor for an escort service, the owner or operator of the escort service.
Nev. Rev. Stat. § 360.982 — NV Code / Title 32 / Chapter 360 / Section 360.982
“Economic development financing agreement” defined
Status: in_force

“ Economic development financing agreement ” means an economic development financing proposal that is approved by the Executive Director of the Office pursuant to NRS 360.990 .
Nev. Rev. Stat. § 361.160 — NV Code / Title 32 / Chapter 361 / Section 361.160
“Personal property in transit” defined; exceptions
Status: in_force

1. Personal property in transit through this State is personal property: (a) Which is moving in interstate commerce through or over the territory of the State of Nevada; or (b) Which was consigned to a warehouse, public or private, within the State of Nevada from outside the State of Nevada for storage in transit to a final destination outside the State of Nevada, whether specified when transportation begins or afterward. Such property is deemed to have acquired no situs in Nevada for purposes of taxation. Such property is not deprived of exemption because while in the warehouse the property is assembled, bound, joined, manufactured, processed, disassembled, divided, cut, broken in bulk, relabeled or repackaged, or because the property is being held for resale to customers outside the State of Nevada. The exemption granted shall be liberally construed to effect the purposes of NRS 361.160 to 361.185 , inclusive.

2. Personal property within this State as mentioned in NRS 361.030 and 361.045 to 361.155 , inclusive, does not include personal property in transit through this State as defined in this section.
Nev. Rev. Stat. § 370.663 — NV Code / Title 32 / Chapter 370 / Section 370.663
Agreement with Indian tribe to implement this chapter or chapter 370A of NRS
Status: in_force

The State may enter into an agreement with an Indian tribe to enforce, administer or otherwise implement any provision of this chapter or chapter 370A of NRS .
Nev. Rev. Stat. § 373.029 — NV Code / Title 32 / Chapter 373 / Section 373.029
“Town” defined
Status: in_force

“Town” means an unincorporated town.
Nev. Rev. Stat. § 372.235 — NV Code / Title 32 / Chapter 372 / Section 372.235
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.320 — NV Code / Title 32 / Chapter 375A / Section 375A.320
Writ of execution for enforcement of judgment
Status: in_force

1. At any time after a tax imposed by NRS 375A.100 is delinquent, the Department may have a writ of execution issued for the enforcement of any judgment rendered in respect to the tax.

2. The writ must be executed against any property of the person liable for payment of the tax, or against any property subject to the lien for the tax.

3. The Department must not be charged a fee for the issuance of execution of the writ.
Nev. Rev. Stat. § 363C.530 — NV Code / Title 32 / Chapter 363C / Section 363C.530
Accommodation (NAICS 721)
Status: in_force

1. The accommodation business category (NAICS 721) includes all business entities primarily engaged in providing lodging or short-term accommodations for travelers, vacationers and others.

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 0.2 percent.
Nev. Rev. Stat. § 363B.130 — NV Code / Title 32 / Chapter 363B / Section 363B.130
Extension of time for payment; payment of interest during period of extension
Status: in_force

Upon written application made before the date on which payment must be made, the Department may for good cause extend by 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. § 372.7261 — NV Code / Title 32 / Chapter 372 / Section 372.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft
Status: in_force

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

1. In administering the provisions of this chapter: (a) The Department shall calculate the amount of tax imposed on tangible personal property purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft as follows: (1) If the tangible personal property is purchased by a business for use in the performance of a contract, the business is deemed the consumer of the tangible personal property and the sales tax must be paid by the business on the sales price of the tangible personal property to the business. (2) If the tangible personal property is purchased by a business for use in the performance of a contract and the sales tax is not paid because the vendor did not have a valid seller's permit, or because the resale certificate was properly presented, or for any other reason, the use tax must be imposed based on the sales price of the tangible personal property to the business. (b) Any tangible personal property purchased by a business for use in the performance of a contract is deemed to have been purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft.

2. As used in this section: (a) “ Aircraft ” has the meaning ascribed to it in paragraph (a) of subsection 12 of NRS 360.753 . (b) “ Component of an aircraft ” has the meaning ascribed to it in paragraph (b) of subsection 12 of NRS 360.753 . (c) “ Contract ” means any contract for the ownership, operation, manufacture, service, maintenance, testing, repair, overhaul or assembly of an aircraft or any component of an aircraft entered into by a business.
Nev. Rev. Stat. § 361.453 — NV Code / Title 32 / Chapter 361 / Section 361.453
Limitation on total ad valorem tax levy; exceptions
Status: in_force

1. Except as otherwise provided in this section and NRS 354.705 , 354.723 , 387.3288 , 387.3289 , 387.3342 and 450.760 , the total ad valorem tax levy for all public purposes must not exceed $3.64 on each $100 of assessed valuation, or a lesser or greater amount fixed by the State Board of Examiners if the State Board of Examiners is directed by law to fix a lesser or greater amount for that fiscal year.

2. Any levy imposed by the Legislature for the repayment of bonded indebtedness or the operating expenses of the State of Nevada and any levy imposed by the board of county commissioners pursuant to NRS 387.195 that is in excess of 50 cents on each $100 of assessed valuation of taxable property within the county must not be included in calculating the limitation set forth in subsection 1 on the total ad valorem tax levied within the boundaries of the county, city or unincorporated town, if, in a county whose population is less than 52,000, or in a city or unincorporated town located within that county: (a) The combined tax rate certified by the Nevada Tax Commission was at least $3.50 on each $100 of assessed valuation on June 25, 1998; (b) The governing body of that county, city or unincorporated town proposes to its registered voters an additional levy ad valorem above the total ad valorem tax levy for all public purposes set forth in subsection 1; (c) The proposal specifies the amount of money to be derived, the purpose for which it is to be expended and the duration of the levy; and (d) The proposal is approved by a majority of the voters voting on the question at a general election or a special election called for that purpose.

3. The duration of the additional levy ad valorem levied pursuant to subsection 2 must not exceed 5 years. The governing body of the county, city or unincorporated town may discontinue the levy before it expires and may not thereafter reimpose it in whole or in part without following the procedure required for its original imposition set forth in subsection 2.

4. A special election may be held pursuant to subsection 2 only if the governing body of the county, city or unincorporated town determines, by a unanimous vote, that an emergency exists. The determination made by the governing body is conclusive unless it is shown that the governing body acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the governing body must be commenced within 15 days after the governing body's determination is final. As used in this subsection, “ emergency ” means any unexpected occurrence or combination of occurrences which requires immediate action by the governing body of the county, city or unincorporated town to prevent or mitigate a substantial financial loss to the county, city or unincorporated town or to enable the governing body to provide an essential service to the residents of the county, city or unincorporated town.
Nev. Rev. Stat. § 360.796 — NV Code / Title 32 / Chapter 360 / Section 360.796
Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations
Status: in_force

1. Upon finding that the Attorney General of the United States has made a final decision and entered an order that a person who holds a state business license has engaged in the unlawful hiring or employment of an unauthorized alien pursuant to 8 U.S.C. § 1324a(e) , the Nevada Tax Commission shall hold a hearing to determine whether to take action against the person.

2. The Nevada Tax Commission shall consider any proof submitted by the person who holds a state business license which demonstrates that the person attempted to verify the social security number of the unauthorized alien within 6 months from the date on which the unauthorized alien was allegedly employed. Such proof may include, without limitation, a printout from the link maintained on the Internet website of the Department of Business and Industry pursuant to NRS 232.521 . Such proof may be used as prima facie evidence that the violation was not willful, flagrant or otherwise egregious.

3. If the Nevada Tax Commission determines that the person who holds the state business license violated the federal law willfully, flagrantly or otherwise egregiously, the Commission shall impose an administrative fine against the person in an amount established by the Commission by regulation. Any such administrative fine imposed must be deposited in the State General Fund.

4. The Nevada Tax Commission shall adopt such regulations as it determines necessary to carry out the provisions of this section.
Nev. Rev. Stat. § 361.027 — NV Code / Title 32 / Chapter 361 / Section 361.027
“Geothermal resource” defined
Status: in_force

“Geothermal resource” means the natural heat of the earth and the energy associated with that natural heat, pressure and all dissolved or entrained minerals that may be obtained from the medium used to transfer that heat, but excluding hydrocarbons and helium.
Nev. Rev. Stat. § 363C.020 — NV Code / Title 32 / Chapter 363C / Section 363C.020
“Business entity” defined
Status: in_force

1. Except as otherwise provided in subsection 2, “ business entity ” means a corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust, professional association, joint stock company, holding company and any other person engaged in a business.

2. “Business entity” does not include: (a) Any person or other entity which this State is prohibited from taxing pursuant to the Constitution or laws of the United States or the Nevada Constitution. (b) A natural person, unless that person is engaging in a business and is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss from Business, or its equivalent or successor form, a Schedule E (Form 1040), Supplemental Income and Loss, or its equivalent or successor form, or a Schedule F (Form 1040), Profit or Loss from Farming, or its equivalent or successor form, for that business. (c) A governmental entity. (d) A nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) . (e) A business entity organized pursuant to chapter 82 or 84 of NRS. (f) A credit union organized under the provisions of chapter 672 of NRS or the Federal Credit Union Act. (g) A grantor trust as defined by section 671 and 7701(a)(30)(E) of the Internal Revenue Code , 26 U.S.C. §§ 671 and 7701(a)(30)(E) , all of the grantors and beneficiaries of which are natural persons or charitable entities as described in section 501(c)(3) of the Internal Revenue Code , 26 U.S.C. § 501(c)(3) , excluding a trust taxable as a business entity pursuant to 26 C.F.R. § 301.7701-4(b) . (h) An estate of a natural person as defined by section 7701(a)(30)(D) of the Internal Revenue Code , 26 U.S.C. § 7701(a)(30)(D) , excluding an estate taxable as a business entity pursuant to 26 C.F.R. § 301.7701-4(b) . (i) A real estate investment trust, as defined by section 856 of the Internal Revenue Code , 26 U.S.C. § 856 , and its qualified real estate investment trust subsidiaries, as defined by section 856(i)(2) of the Internal Revenue Code , 26 U.S.C. § 856(i)(2) , except that: (1) A real estate investment trust with any amount of its assets in direct holdings of real estate, other than real estate it occupies for business purposes, as opposed to holding interests in limited partnerships or other entities that directly hold the real estate, is a business entity pursuant to this section; and (2) A limited partnership or other entity that directly holds the real estate as described in subparagraph (1) is a business entity pursuant to this section, without regard to whether a real estate investment trust holds an interest in it. (j) A real estate mortgage investment conduit, as defined by section 860D of the Internal Revenue Code , 26 U.S.C. § 860D . (k) A trust qualified under section 401(a) of the Internal Revenue Code , 26 U.S.C. § 401(a) . (l) A passive entity. (m) A person whose activities within this State are confined to the owning, maintenance and management of the person's intangible investments or of the intangible investments of persons or statutory trusts or business trusts registered as investment companies under the Investment Company Act of 1940, 15 U.S.C. §§ 80a-1 et seq., as amended, and the collection and distribution of the income from such investments or from tangible property physically located outside this State. For the purposes of this paragraph, “ intangible investments ” includes, without limitation, investments in stocks, bonds, notes and other debt obligations, including, without limitation, debt obligations of affiliated corporations, real estate investment trusts, patents, patent applications, trademarks, trade names and similar types of intangible assets or an entity that is registered as an investment company under the Investment Company Act of 1940, 15 U.S.C. §§ 80a-1 et seq. (n) A person who takes part in an exhibition, trade show, industry or corporate meeting or similar event held in this State for a purpose related to the conduct of a business, including, without limitation, an organizer, manager or sponsor of such an event or an exhibitor at such an event. (o) A person engaged in the business of extracting gold or silver in this State.
Nev. Rev. Stat. § 372.284 — NV Code / Title 32 / Chapter 372 / Section 372.284
Food for human consumption
Status: in_force

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption.

2. “Food for human consumption” does not include: (a) Alcoholic beverages. (b) Pet foods. (c) Tonics and vitamins. (d) Prepared food intended for immediate consumption.
Nev. Rev. Stat. § 375A.055 — NV Code / Title 32 / Chapter 375A / Section 375A.055
“Transfer” defined
Status: in_force

“Transfer” includes the passage of any property, or any interest therein or income therefrom, in possession or enjoyment, present or future, in trust or otherwise.