Nev. Rev. Stat. § 365.590 — NV Code / Title 32 / Chapter 365 / Section 365.590
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 of the provisions of this chapter.
Nev. Rev. Stat. § 375.070 — NV Code / Title 32 / Chapter 375 / Section 375.070
Disposition and use of proceeds of tax imposed by NRS 375.020
Status: in_force

1. The county recorder shall transmit the proceeds of the tax imposed by NRS 375.020 at the end of each quarter in the following manner: (a) An amount equal to that portion of the proceeds which is equivalent to 10 cents for each $500 of value or fraction thereof must be transmitted to the State Controller who shall deposit that amount in the Account for Affordable Housing created pursuant to NRS 319.500 . (b) In a county whose population is 700,000 or more, an amount equal to that portion of the proceeds which is equivalent to 60 cents for each $500 of value or fraction thereof must be transmitted to the county treasurer for deposit in the county school district's fund for capital projects established pursuant to NRS 387.328 , to be held and expended in the same manner as other money deposited in that fund. (c) The remaining proceeds must be transmitted to the State Controller for deposit in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of Carson City and each county.

2. In addition to any other authorized use of the proceeds it receives pursuant to subsection 1, a county or city may use the proceeds to pay expenses related to or incurred for the development of tier one affordable housing and tier two affordable housing. A county or city that uses the proceeds in that manner must give priority to the development of tier one affordable housing and tier two affordable housing for persons who are elderly or persons with disabilities.

3. The expenses authorized by subsection 2 include, but are not limited to: (a) The costs to acquire land and developmental rights; (b) Related predevelopment expenses; (c) The costs to develop the land, including the payment of related rebates; (d) Contributions toward down payments made for the purchase of affordable housing; and (e) The creation of related trust funds.

4. As used in this section: (a) “Tier one affordable housing” has the meaning ascribed to it in NRS 278.01902 . (b) “Tier two affordable housing” has the meaning ascribed to it in NRS 278.01906 .
Nev. Rev. Stat. § 375A.035 — NV Code / Title 32 / Chapter 375A / Section 375A.035
“Nonresident” and “nonresident decedent” defined
Status: in_force

“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of Nevada at the time of his or her death.
Nev. Rev. Stat. § 363C.065 — NV Code / Title 32 / Chapter 363C / Section 363C.065
“Pass-through entity” defined
Status: in_force

“ Pass-through entity ” means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation.
Nev. Rev. Stat. § 369.050 — NV Code / Title 32 / Chapter 369 / Section 369.050
“Original package” defined
Status: in_force

As used in this chapter, “original package” means any container or receptacle first used for holding liquor, which container or receptacle is sealed.
Nev. Rev. Stat. § 365.560 — NV Code / Title 32 / Chapter 365 / Section 365.560
Proceeds of tax levied pursuant to NRS 365.190
Status: in_force

1. The receipts of the tax levied pursuant to NRS 365.190 must be allocated monthly by the Department to the counties in which the payment of the tax originates pursuant to the formula set forth in subsection 2.

2. The receipts must be apportioned by the Department between the county, towns with town boards as organized under NRS 269.016 to 269.019 , inclusive, and incorporated cities within the county in the same ratio as the assessed valuation of property within the boundaries of the towns or incorporated cities within the county bears to the total assessed valuation of property within the county, including property within the towns or incorporated cities.

3. Any money apportioned to a county pursuant to subsection 2 must be expended by the county solely for: (a) The service and redemption of revenue bonds issued pursuant to chapter 373 of NRS ; and (b) The construction, maintenance and repair of county rights-of-way.

4. Any money apportioned to towns or incorporated cities pursuant to subsection 2 must be expended only for the construction, maintenance and repair of rights-of-way, other than state highways, under the direction and control of the governing body of the town or city.
Nev. Rev. Stat. § 370.020 — NV Code / Title 32 / Chapter 370 / Section 370.020
“Consumer” defined
Status: in_force

“Consumer” means any person who comes into possession of cigarettes in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.
Nev. Rev. Stat. § 370.180 — NV Code / Title 32 / Chapter 370 / Section 370.180
Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine
Status: in_force

1. The Department shall: (a) Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and (b) From time to time, have as many revenue stamps printed as may be required.

2. Each stamp must be designed to permit the identification of the dealer who affixed the stamp to a package or other container of cigarettes. The dealer must be identified by a number or other mark on the stamp. The Department shall maintain, for not less than 3 years after the date the stamp is provided to the dealer, a record of the information necessary to identify the dealer by examining the stamp. Upon request, the Department shall provide to any person the information maintained pursuant to this subsection.

3. The use of a metered stamping machine approved by and registered with the Department shall be subject to such regulations as prescribed by the Department.
Nev. Rev. Stat. § 370A.040 — NV Code / Title 32 / Chapter 370A / Section 370A.040
“Allocable share” defined
Status: in_force

“Allocable share” has the meaning ascribed to it in section II(f) of the Master Settlement Agreement.
Nev. Rev. Stat. § 363C.050 — NV Code / Title 32 / Chapter 363C / Section 363C.050
“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. § 370.597 — NV Code / Title 32 / Chapter 370 / Section 370.597
Procedure for suspension and revocation of license; regulations
Status: in_force

The Department shall adopt regulations establishing a procedure for the suspension and revocation of any license issued pursuant to NRS 370.531 to 370.597 , inclusive. In adopting the regulations required by this section, the Department shall consider the effect of any suspension or revocation of a license on the inventory of cigarettes or other tobacco products that are in the stream of distribution at the time of suspension or revocation.
Nev. Rev. Stat. § 372.754 — NV Code / Title 32 / Chapter 372 / Section 372.754
Civil actions; immunity; remedies
Status: in_force

1. Nothing in NRS 372.746 to 372.754 , inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.

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

3. Nothing in this section shall apply to or otherwise limit: (a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department. (b) The right of a taxpayer to seek a refund pursuant to NRS 372.630 to 372.720 , inclusive.
Nev. Rev. Stat. § 365.185 — NV Code / Title 32 / Chapter 365 / Section 365.185
Additional excise tax levied on motor vehicle fuel if federal tax reduced or discontinued; duties of suppliers and Department
Status: in_force

1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax on motor vehicle fuel.

2. This tax must be imposed and will increase if the tax collected by the Federal Government pursuant to the provisions of 26 U.S.C. § 4081 or any other tax collected by the Federal Government relating to motor vehicle fuel is reduced or discontinued in whole or in part. The amount of the tax so imposed by this State must be equal to the amount by which the federal tax is reduced.

3. This tax must be accounted for by each supplier and collected in the manner provided in this chapter. The tax must be paid to the Department and delivered by the Department to the State Treasurer.
Nev. Rev. Stat. § 365.260 — NV Code / Title 32 / Chapter 365 / Section 365.260
When motor vehicle fuel not deemed to be exported
Status: in_force

Motor vehicle fuel carried out of this State, into another state or onto federal proprietary lands or reservations, to an amount not exceeding 25 gallons in the fuel tank or tanks of such motor vehicle shall not be deemed to be exported for the purposes of NRS 365.220 to 365.250 , inclusive.
Nev. Rev. Stat. § 373.160 — NV Code / Title 32 / Chapter 373 / Section 373.160
Pledges and liens to secure payment of revenue bonds or other securities
Status: in_force

1. The ordinance or ordinances, or the resolution or resolutions, providing for the issuance of any bonds or other securities issued under this chapter payable from the receipts from the fuel excise taxes designated in this chapter may at the discretion of the board or, in the case of bonds or other securities issued by a commission, the commission, in addition to covenants and other provisions authorized in the Local Government Securities Law, contain covenants or other provisions as to the pledge of and the creation of a lien upon the receipts of the taxes collected for the county pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065 , paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 and paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 , excluding any tax proceeds to be distributed directly under the provisions of NRS 373.150 , or the proceeds of the bonds or other securities pending their application to defray the cost of the project, or both such tax proceeds and security proceeds, to secure the payment of revenue bonds or other securities issued under this chapter.

2. If the board or, in the case of bonds or other securities issued by a commission, the commission, determines in any ordinance or resolution authorizing the issuance of any bonds or other securities under this chapter that the proceeds of the taxes levied and collected pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065 , paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 and paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 are sufficient to pay all bonds and securities, including the proposed issue, from the proceeds thereof, the board or, in the case of bonds or other securities issued by a commission, the commission with the consent of the board as provided in subsection 6 of NRS 373.131 , may additionally secure the payment of any bonds or other securities issued pursuant to the ordinance or resolution under this chapter by a pledge of and the creation of a lien upon not only the proceeds of any fuel tax authorized at the time of the issuance of such securities to be used for such payment in subsection 6 of NRS 373.131 , but also the proceeds of any such tax thereafter authorized to be used or pledged, or used and pledged, for the payment of such securities, whether such tax be levied or collected by the county, the State of Nevada, or otherwise, or be levied in at least an equivalent value in lieu of any such tax existing at the time of the issuance of such securities or be levied in supplementation thereof.

3. The pledges and liens authorized by subsections 1 and 2 extend to the proceeds of any tax collected for use by the county on any fuel so long as any bonds or other securities issued under this chapter remain outstanding and are not limited to any type or types of fuel in use when the bonds or other securities are issued.
Nev. Rev. Stat. § 366.733 — NV Code / Title 32 / Chapter 366 / Section 366.733
Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation
Status: in_force

1. A retailer or any other person who sells or distributes dyed special fuel shall not sell or distribute the dyed special fuel unless the retailer or person controls the access to the dyed special fuel.

2. A retailer or other person may sell or distribute the dyed special fuel only to a purchaser who has been approved to purchase the dyed special fuel from the retailer or other person. To be approved to purchase dyed special fuel from a retailer or other person, a purchaser must provide to the retailer or other person a written statement of acknowledgment and intended use on a form provided by the Department and completed by the purchaser that includes: (a) The full name and address of the purchaser; (b) A description of the manner in which the purchaser intends to use the dyed special fuel; (c) An attestation indicating that the purchaser: (1) Will only use the dyed special fuel for a purpose that is not taxable pursuant to this chapter; and (2) Is aware of the penalties set forth in NRS 366.735 , a copy of which must be included on the statement; and (d) The signature of the purchaser.

3. A retailer or other person who sells or distributes dyed special fuel shall keep on file a completed statement of acknowledgment and intended use for each person approved to purchase dyed special fuel from the retailer or other person.

4. In addition to any action that may be taken pursuant to chapter 360A of NRS , the Department may impose on a retailer or any other person who violates the provisions of subsection 1 an administrative fine of not more than $10,000 for each violation.
Nev. Rev. Stat. § 374.785 — NV Code / Title 32 / Chapter 374 / Section 374.785
Sales and Use Tax Account: Remittances; deposits; transfers
Status: in_force

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

2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.

3. The State Controller, acting upon the collection data furnished by the Department, shall, each month, from the Sales and Use Tax Account in the State General Fund: (a) Transfer .75 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax. (b) Transfer .75 percent of all fees, taxes, interest and penalties collected during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax. (c) Transfer the total amount of fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month, less the amount transferred pursuant to paragraphs (a) and (b) and excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855 , to the State Education Fund.
Nev. Rev. Stat. § 375A.330 — NV Code / Title 32 / Chapter 375A / Section 375A.330
Certificate of Department prima facie evidence in proceeding for collection
Status: in_force

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

1. The imposition of the tax;

2. The fact that it is due; and

3. Compliance by the Department with all the provisions of this chapter in relation to the computation and determination of the tax.
Nev. Rev. Stat. § 360B.350 — NV Code / Title 32 / Chapter 360B / Section 360B.350
Definitions
Status: in_force

As used in NRS 360B.350 to 360B.375 , inclusive:

1. “ Receive ” means taking possession of tangible personal property. The term does not include possession by a shipping company on behalf of a purchaser.

2. “ Transportation equipment ” means: (a) Locomotives and railcars used for the carriage of persons or property in interstate commerce. (b) Trucks and truck-tractors having a manufacturer's gross vehicle weight rating of more than 10,000 pounds, and trailers, semitrailers and passenger buses that are: (1) Registered pursuant to the International Registration Plan, as adopted by the Department of Motor Vehicles pursuant to NRS 706.826 ; or (2) Operated under the authority of a carrier who is authorized by the Federal Government to engage in the carriage of persons or property in interstate commerce. (c) Aircraft operated by an air carrier who is authorized by the Federal Government or a foreign government to engage in the carriage of persons or property in interstate or foreign commerce. (d) Containers designed for use on and component parts attached or secured to any of the items described in paragraph (a), (b) or (c).
Nev. Rev. Stat. § 370.510 — NV Code / Title 32 / Chapter 370 / Section 370.510
Regulations of Department
Status: in_force

The Department may make all necessary regulations for the administration and enforcement of this chapter, including:

1. Necessary regulations for the keeping of records to ensure compliance with this chapter by persons dealing in both taxable and exempt cigarettes.

2. Regulations authorizing persons other than dealers to possess unstamped cigarettes.

3. Regulations relating to the licensing of wholesale dealers and retail dealers.
Nev. Rev. Stat. § 369.490 — NV Code / Title 32 / Chapter 369 / Section 369.490
Unlawful possession, sale or transportation of liquor; exceptions
Status: in_force

1. Except as otherwise provided in subsection 2 and NRS 369.176 and 369.489 , a person shall not directly or indirectly, himself or herself or by his or her clerk, agent or employee, offer, keep or possess for sale, furnish or sell, or solicit the purchase or sale of any liquor in this State, or transport or import or cause to be transported or imported any liquor in or into this State for delivery, storage, use or sale therein, unless the person: (a) Has complied fully with the provisions of this chapter; (b) Holds an appropriate, valid license, permit or certificate issued by the Department; and (c) Has been duly designated by the supplier of that liquor pursuant to NRS 369.386 or purchased the liquor in compliance with NRS 369.486 .

2. Except as otherwise provided in subsection 3, the provisions of this chapter do not apply to a person: (a) Entering this State with a quantity of alcoholic beverage for household or personal use which is exempt from federal import duty; (b) Entering this State with 1 gallon or less of alcoholic beverage per month from another state for his or her own household or personal use; (c) Who: (1) Is a resident of this State; (2) Is 21 years of age or older; and (3) Imports 12 cases or less of wine per year for his or her own household or personal use; or (d) Who is lawfully in possession of wine produced on the premises of an instructional wine-making facility for his or her own household or personal use and who is acting in a manner authorized by NRS 597.245 .

3. The provisions of subsection 2 do not apply to a supplier, wholesaler or retailer while he or she is acting in his or her professional capacity.

4. A person who accepts wine shipped into this State pursuant to paragraph (c) of subsection 2 must be 21 years of age or older.
Nev. Rev. Stat. § 366.692 — NV Code / Title 32 / Chapter 366 / Section 366.692
Records of shipments: Preparation, contents and use
Status: in_force

1. Each special fuel supplier or special fuel manufacturer shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of special fuel and transports the special fuel from the place of purchase. The record of shipment must include the: (a) Place where the special fuel was purchased; (b) Place to which the purchaser declares the special fuel will be transported; (c) Number of gallons of special fuel transported; (d) Color and concentration of the dye added to the special fuel, if any; and (e) Name and address of the purchaser of the special fuel.

2. Each person who transports special fuel in this State shall: (a) Keep the record of shipment required by subsection 1 in the vehicle in which the special fuel is transported until the special fuel is delivered to the purchaser; and (b) Upon request from a peace officer, allow the peace officer to inspect the record of shipment.
Nev. Rev. Stat. § 360.869 — NV Code / Title 32 / Chapter 360 / Section 360.869
Repayment of tax credits to which project sponsor not entitled
Status: in_force

1. A project sponsor that is found to have submitted any false statement or made any false representation in any document submitted for the purpose of obtaining transferable tax credits pursuant to NRS 360.860 to 360.870 , inclusive, or that fails to comply with the requirements of the qualified allocation plan or the declaration of restrictive covenants and conditions shall repay to the Department or the Nevada Gaming Control Board, as applicable, any portion of the transferable tax credits to which the project sponsor is not entitled.

2. Transferable tax credits purchased in good faith are not subject to forfeiture or repayment by the transferee unless the transferee submitted fraudulent information in connection with the purchase.
Nev. Rev. Stat. § 360B.435 — NV Code / Title 32 / Chapter 360B / Section 360B.435
“Drug” construed
Status: in_force

“ Drug ” means a compound, substance or preparation, and any component of a compound, substance or preparation, other than a food, a food ingredient, a dietary supplement and an alcoholic beverage, which is:

1. Recognized in the official United States Pharmacopoeia , official Homeopathic Pharmacopoeia of the United States , or official National Formulary , or in any supplement thereto;

2. Intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease; or

3. Intended to affect the structure or any function of the body.
Nev. Rev. Stat. § 360.294 — NV Code / Title 32 / Chapter 360 / Section 360.294
Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits
Status: in_force

1. Except as otherwise provided in subsection 2, upon proof that a taxpayer has relied to his or her detriment on written advice provided to the taxpayer by an officer, agent or employee of the Department or on an opinion of the Attorney General: (a) The Department may waive any tax, penalty and interest owed by the taxpayer if the taxpayer meets the criteria adopted by regulation by the Nevada Tax Commission pursuant to NRS 360.093 ; and (b) If a waiver is granted pursuant to paragraph (a), the Department shall prepare and maintain on file a statement which contains: (1) The reason for the waiver; (2) The amount of the tax, penalty and interest owed by the taxpayer; (3) The amount of the tax, penalty and interest waived by the Department; and (4) The facts and circumstances which led to the waiver.

2. Upon proof that a taxpayer has in good faith collected or remitted taxes imposed pursuant to the provisions of this title that are administered by the Department, in reliance upon written advice provided by an officer, agent or employee of the Department, an opinion of the Attorney General or the Nevada Tax Commission, or the written results of an audit of his or her records conducted by the Department, the taxpayer may not be required to pay delinquent taxes, penalties or interest if the Department determines after the completion of a subsequent audit that the taxes he or she collected or remitted were deficient.
Nev. Rev. Stat. § 372A.205 — NV Code / Title 32 / Chapter 372A / Section 372A.205
“Adult-use cannabis retail store” defined
Status: in_force

“Adult-use cannabis retail store” has the meaning ascribed to it in NRS 678A.065 .
Nev. Rev. Stat. § 361.210 — NV Code / Title 32 / Chapter 361 / Section 361.210
Description with reference to unofficial map filed with county assessor or county commissioners
Status: in_force

When an owner of land has furnished any map or plat not duly filed and approved according to law and such map or plat contains sufficient information clearly to identify the land, and it is properly identified by and filed with the county assessor or the board of county commissioners of the county where the map or plat is filed, the land may be described by reference to this map.
Nev. Rev. Stat. § 377A.090 — NV Code / Title 32 / Chapter 377A / Section 377A.090
Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners or regional transportation commission
Status: in_force

1. Money for the payment of the cost of establishing and maintaining a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes may be obtained by the issuance of bonds and other securities as provided in subsection 2 or 3 or, subject to any pledges, liens and other contractual limitations made pursuant to this chapter, may be obtained by direct distribution from the public transit fund, or may be obtained both by the issuance of such securities and by such direct distribution as the board or, in the case of securities issued by a regional transportation commission, the regional transportation commission, may determine.

2. The board may, after the enactment of an ordinance authorized by paragraph (a) 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. A regional transportation commission authorized to issue bonds or other securities pursuant to subsection 2 of NRS 373.131 may, after the enactment by a board of county commissioners of an ordinance authorized by paragraph (a) of subsection 1 of NRS 377A.020 , from time to time issue bonds and other securities, which are special obligations of the regional transportation commission and which may be secured as to principal and interest by a pledge authorized by this chapter or the receipts from the tax imposed by that ordinance.

4. Notwithstanding any other provision of this chapter, no regional transportation commission may issue bonds or other securities pursuant to this chapter unless the regional transportation commission has executed an interlocal agreement with the county relating to the issuance of bonds or other securities by the regional transportation commission. Any such interlocal agreement must include an acknowledgment of the authority of the regional transportation commission to issue bonds or other securities and contain provisions relating to the pledge of revenues for the repayment of the bonds or other securities, the lien priority of the pledge of revenues securing the bonds or other securities, and related matters.

5. The ordinance or resolution authorizing the issuance of any bond or other security must describe the purpose for which it is issued.
Nev. Rev. Stat. § 360.133 — NV Code / Title 32 / Chapter 360 / Section 360.133
Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins
Status: in_force

1. The Executive Director shall prepare or cause to be prepared technical bulletins to educate the public on: (a) Issues related to their businesses and the taxes administered by the Department; and (b) Written opinions that the Executive Director receives from the Attorney General pursuant to NRS 228.150 .

2. The technical bulletins must be written in simple nontechnical language and may include: (a) Information and guidance concerning specific issues or topics; (b) Examples for clarification purposes; and (c) Any other information determined by the Executive Director or Nevada Tax Commission to be beneficial to the public.

3. A technical bulletin must not include advice on a specific fact situation but may include information that is applicable to a specific industry or type of business.

4. The technical bulletins must be published and revised as needed. Each bulletin and revised bulletin must be published and posted on an Internet website maintained by the Department and made available upon request at the offices of the Department.

5. Any technical bulletin published or revised pursuant to this section is intended for informational purposes only.

6. The Executive Director shall submit each proposed technical bulletin and any revisions to a bulletin to the Nevada Tax Commission for approval before publishing the bulletin or revised bulletin.
Nev. Rev. Stat. § 375.170 — NV Code / Title 32 / Chapter 375 / Section 375.170
Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency
Status: in_force

1. If a person is delinquent in the payment of any tax imposed by this chapter or has not paid the amount of a deficiency determination, the county may bring an action in a court of this state, a court of any other state or a court of the United States that has competent jurisdiction to collect the delinquent or deficient amount, penalties and interest. The action: (a) May not be brought if the decision that the payment is delinquent or that there is a deficiency determination is on appeal to a hearing officer pursuant to NRS 375.320 . (b) Must be brought not later than 4 years after the payment became delinquent or the determination became final.

2. The district attorney shall prosecute the action. The provisions of the Nevada Revised Statutes, 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. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.

3. In an action, a certificate by the county recorder showing the delinquency is prima facie evidence of: (a) The determination of the tax or the amount of the tax; (b) The delinquency of the amounts; and (c) The compliance by the county recorder with all the procedures required by law relating to the computation and determination of the amounts.
Nev. Rev. Stat. § 373.022 — NV Code / Title 32 / Chapter 373 / Section 373.022
“City” defined
Status: in_force

“City” means an incorporated city.
Nev. Rev. Stat. § 365.180 — NV Code / Title 32 / Chapter 365 / Section 365.180
Additional excise tax of 3.6 cents per gallon levied on certain motor vehicle fuel; duties of suppliers and Department
Status: in_force

1. In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 3.6 cents per gallon on all motor vehicle fuel, except aviation fuel.

2. This tax must be accounted for by each supplier and be collected in the manner provided in this chapter. The tax must be paid to the Department and delivered by the Department to the State Treasurer.
Nev. Rev. Stat. § 374.680 — NV Code / Title 32 / Chapter 374 / Section 374.680
Action for refund: Claim as condition precedent
Status: in_force

No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed.
Nev. Rev. Stat. § 363C.035 — NV Code / Title 32 / Chapter 363C / Section 363C.035
“Engaging in a business” defined
Status: in_force

“ Engaging in a business ” means commencing, conducting or continuing a business, the exercise of corporate or franchise powers regarding a business, and the liquidation of a business which is or was engaging in a business when the liquidator holds itself out to the public as conducting that business.
Nev. Rev. Stat. § 368A.010 — NV Code / Title 32 / Chapter 368A / Section 368A.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 368A.020 to 368A.115 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 361.020 — NV Code / Title 32 / Chapter 361 / Section 361.020
“Fiscal year” defined
Status: in_force

“Fiscal year” means that period of time from July 1 of one year to and including June 30 of the following year.
Nev. Rev. Stat. § 371.030 — NV Code / Title 32 / Chapter 371 / Section 371.030
Basic governmental services tax: Imposition
Status: in_force

A basic tax for governmental services is hereby imposed for the privilege of operating any vehicle upon the public highways of this State. Such tax is imposed in lieu of all taxes based on value and levied for state or local purpose on such vehicles.
Nev. Rev. Stat. § 363C.470 — NV Code / Title 32 / Chapter 363C / Section 363C.470
Management of companies and enterprises (NAICS 55)
Status: in_force

1. The management of companies and enterprises business category (NAICS 55) includes all business entities primarily engaged in: (a) Holding the securities of, or other equity interests in, companies and enterprises for the purpose of owning a controlling interest or influencing management decisions; or (b) Administering, overseeing and managing establishments of the company or enterprise and that normally undertake the strategic or organizational planning and decision-making role of the company or enterprise.

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 0.137 percent.
Nev. Rev. Stat. § 369.270 — NV Code / Title 32 / Chapter 369 / Section 369.270
New hearing before board of county commissioners, governing body of city or Department; final order
Status: in_force

1. Notwithstanding any other provision of this chapter, before suspending or revoking any license, the Department, in its discretion, may: (a) If the licensee has not appeared pursuant to the provisions of NRS 369.240 , permit the licensee to appear before the board of county commissioners or the governing body of a city, as applicable, and make a showing on his or her behalf if it is made to appear to the Department that the licensee's neglect to appear before the board of county commissioners or the governing body was excusable. (b) If a hearing was had, grant the licensee a new hearing before the Department if it shall be made to appear to the Department that the decision of the board of county commissioners or the governing body of a city, as applicable, was arbitrary, unreasonable or unjust.

2. After any new hearing before the Department, the Department shall enter a final order revoking or refusing to revoke the license affected.
Nev. Rev. Stat. § 361.0683 — NV Code / Title 32 / Chapter 361 / Section 361.0683
Partial abatement of taxes imposed on personal property located at new or expanded data center
Status: in_force

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

1. A person who intends to locate or expand a data center in this State may, pursuant to NRS 360.754 , apply to the Office of Economic Development for a partial abatement from the taxes imposed by this chapter on personal property located at the data center.

2. If a partial abatement from the taxes imposed by this chapter on personal property located at the data center is approved by the Office of Economic Development pursuant to NRS 360.754 : (a) The partial abatement must: (1) For an applicant seeking an abatement pursuant to paragraph (d) of subsection 2 of NRS 360.754 : (I) Be for a duration of at least 1 year but not more than 10 years; and (II) Not exceed 75 percent of the taxes payable by the data center each year pursuant to this chapter on personal property located at the data center; (2) For an applicant seeking an abatement pursuant to paragraph (e) of subsection 2 of NRS 360.754 : (I) Be for a duration of at least 10 years but not more than 20 years; and (II) Subject to any limitation on the abatement set forth in NRS 360.750 , not exceed 75 percent of the taxes payable by the data center each year pursuant to this chapter on personal property located at the data center; and (3) Be administered and carried out in the manner set forth in NRS 360.754 . (b) The Executive Director of the Office of Economic Development shall notify the county assessor of each county in which the data center is located of the approval of the partial abatement, including, without limitation, the duration and percentage of the partial abatement that the Office granted and the applicability of the partial abatement to any colocated business. The Executive Director shall, on or before April 15 of each year, advise the county assessor of each county in which a data center qualifies for a partial abatement during the current fiscal year as to whether the data center or any colocated business is still eligible for the partial abatement in the next succeeding fiscal year.

3. As used in this section: (a) “ Colocated business ” has the meaning ascribed to it in NRS 360.754 . (b) “ Data center ” has the meaning ascribed to it in NRS 360.754 .
Nev. Rev. Stat. § 361A.100 — NV Code / Title 32 / Chapter 361A / Section 361A.100
Application by owner
Status: in_force

Any owner of real property may apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in this chapter.
Nev. Rev. Stat. § 370.685 — NV Code / Title 32 / Chapter 370 / Section 370.685
Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide additional information upon request
Status: in_force

1. Not later than the 25th day of each calendar month, and more frequently if so directed by the Department, each distributor shall submit such information as the Department requires to facilitate compliance with the provisions of this chapter and chapter 370A of NRS , including, without limitation, a list by brand family of the total number of cigarettes or, in the case of “roll-your-own” tobacco, the equivalent unit count, for which the distributor affixed stamps during the previous calendar month or otherwise paid the tax due for those cigarettes. The distributor shall maintain for at least 5 years, and make available to the Department, all invoices and documentation of sales of all cigarettes of nonparticipating manufacturers and any other information relied upon in reporting to the Department.

2. The Department may disclose to the Attorney General any information received pursuant to this chapter or chapter 370A of NRS and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter and chapter 370A of NRS . The Department and Attorney General shall share with each other the information received pursuant to the provisions of this chapter and chapter 370A of NRS and may share such information with other federal, state or local agencies only for purposes of enforcement of those provisions or the corresponding laws of other states.

3. The Department or the Attorney General may require at any time from a nonparticipating manufacturer proof, from the financial institution in which that manufacturer has established a qualified escrow fund for the purpose of compliance with chapter 370A of NRS , of the amount of money in that fund, exclusive of interest, the amount and date of each deposit to that fund, and the amount and date of each withdrawal from that fund.

4. In addition to the information otherwise required to be submitted pursuant to this chapter and chapter 370A of NRS , the Department or the Attorney General may, at any time, require a distributor or manufacturer of tobacco products to submit any additional information or documentation as is necessary to determine whether a manufacturer of tobacco products is or will continue to be in compliance with the provisions of this chapter and chapter 370A of NRS .
Nev. Rev. Stat. § 373.200 — NV Code / Title 32 / Chapter 373 / Section 373.200
Construction
Status: in_force

This chapter, without reference to other statutes except as herein provided, shall constitute full authority for the authorization and issuance of bonds hereunder. No other law, with regard to the authorization or issuance of bonds, that provides for an election, requires an approval, or in any way impedes or restricts the carrying out of the acts herein authorized to be done shall be construed as applying to any proceedings taken hereunder or acts done pursuant hereto.
Nev. Rev. Stat. § 365.060 — NV Code / Title 32 / Chapter 365 / Section 365.060
“Motor vehicle fuel” defined
Status: in_force

“ Motor vehicle fuel ” means gasoline, natural gasoline, casing-head gasoline, methanol, ethanol or any other inflammable or combustible liquid, regardless of the name by which the liquid is known or sold, the chief use of which in this State is for the propulsion of motor vehicles, power-driven vessel or aircraft other than jet or turbine-powered aircraft. The term does not include kerosene, gas oil, fuel oil, fuel for jet or turbine-powered aircraft, diesel fuel, biodiesel, biodiesel blend, liquefied petroleum gas and an emulsion of water-phased hydrocarbon fuel, as that term is defined in NRS 366.026 .
Nev. Rev. Stat. § 376A.070 — NV Code / Title 32 / Chapter 376A / Section 376A.070
Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county
Status: in_force

<Section effective until Sept.30, 2029, when it expires by limitation. See, also, section 376A.070 effective Oct. 1, 2029.>

1. The board of county commissioners in a county whose population is less than 700,000 may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.050 , or both. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

2. The Department of Taxation shall add an amount equal to the rate of any tax imposed pursuant to this section multiplied by the total assessed valuation of the county to the allowed revenue from taxes ad valorem of the county.

3. Before the tax is imposed, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.
Nev. Rev. Stat. § 375A.400 — NV Code / Title 32 / Chapter 375A / Section 375A.400
Short title
Status: in_force

NRS 375A.400 to 375A.420 , inclusive, may be cited as the Uniform Act on Interstate Compromise of Death Taxes.
Nev. Rev. Stat. § 377B.200 — NV Code / Title 32 / Chapter 377B / Section 377B.200
Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities
Status: in_force

1. Each document providing for the issuance of any bond or security issued pursuant to this chapter which is payable from the receipts of the taxes imposed by this chapter or revenue generated by one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter, may, in addition to covenants and other provisions authorized in the Local Government Securities Law, contain a covenant or other provision to pledge and create a lien upon the receipts of the tax or the revenue generated by one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter, or upon the proceeds of any bond or security pending their application to defray the cost of one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter, or any combination of the tax proceeds, generated revenue or security proceeds, to secure the payment of any bond or security issued pursuant to this chapter.

2. Any money pledged to the payment of bonds or other securities pursuant to subsection 1 may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020 .
Nev. Rev. Stat. § 368A.058 — NV Code / Title 32 / Chapter 368A / Section 368A.058
“Escort service” defined
Status: in_force

1. “ Escort service ” means a person who, for a fee, commission, profit, payment or other monetary consideration, furnishes, refers or offers to furnish or refer an escort to a patron, offers to introduce a patron to an escort, or who provides an escort to a patron. The term does not include a person who advertises that an escort will provide sexual conduct to a patron or who solicits, offers to provide or provides acts of sexual conduct to a patron.

2. As used in this section, “ sexual conduct ” has the meaning ascribed to it in NRS 368A.057 .
Nev. Rev. Stat. § 363C.420 — NV Code / Title 32 / Chapter 363C / Section 363C.420
Warehousing and storage (NAICS 493)
Status: in_force

1. The warehousing and storage business category (NAICS 493) includes all business entities primarily engaged in operating warehousing and storage facilities for general merchandise, refrigerated goods and other warehouse products.

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. § 361.185 — NV Code / Title 32 / Chapter 361 / Section 361.185
Penalty for false statement
Status: in_force

If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his or her county containing a false statement of a material fact, whether it be an owner, shipper, his or her agent, or a storage person or warehouseman of his or her agent, the person shall be guilty of a misdemeanor.
Nev. Rev. Stat. § 374.290 — NV Code / Title 32 / Chapter 374 / Section 374.290
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, meals and food products for human consumption served by public or private schools, school districts, student organizations and parent-teacher associations to the students or teachers of a school.
Nev. Rev. Stat. § 372.366 — NV Code / Title 32 / Chapter 372 / Section 372.366
Computation of amount of taxes due
Status: in_force

In determining the amount of taxes due pursuant to this chapter:

1. The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.

2. A retailer may compute the amount due on a transaction on the basis of each item involved in the transaction or a single invoice for the entire transaction.
Nev. Rev. Stat. § 372.225 — NV Code / Title 32 / Chapter 372 / Section 372.225
Presumption of purchase for use; purchase for resale; sale by drop shipment
Status: in_force

1. For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use or other consumption in this State until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless the person takes from the purchaser a certificate to the effect that the property is purchased for resale and the purchaser: (a) Is engaged in the business of selling tangible personal property; (b) Is registered pursuant to NRS 360B.200 or holds a permit issued pursuant to NRS 360.5973 ; and (c) At the time of purchasing the property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.

2. If a sale of tangible personal property is transacted by drop shipment, the third-party vendor is relieved of the burden of proving that the property is sold for storage, use or other consumption in this State if: (a) The third-party vendor: (1) Takes from his or her customer a certificate to the effect that the property is purchased for resale; or (2) Obtains any other evidence acceptable to the Department that the property is purchased for resale; and (b) His or her customer: (1) Is engaged in the business of selling tangible personal property; and (2) Is selling the property in the regular course of business.
Nev. Rev. Stat. § 370.390 — NV Code / Title 32 / Chapter 370 / Section 370.390
Penalty for violation of NRS 370.090 to 370.315, inclusive
Status: in_force

Except as otherwise provided in NRS 370.382 , any person violating any of the provisions of NRS 370.090 to 370.315 , inclusive, or 370.531 to 370.597 , inclusive, is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 363B.240 — NV Code / Title 32 / Chapter 363B / Section 363B.240
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 the tax or any part of the 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 the tax or any part of the 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 the tax or any part of the tax imposed by this chapter.

2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 372.7247 — NV Code / Title 32 / Chapter 372 / Section 372.7247
Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms
Status: in_force

1. Except as otherwise provided in this section, it is presumed that the provisions of this chapter relating to: (a) The imposition, collection and remittance of the sales tax; and (b) The collection and remittance of the use tax, apply to every retailer who enters into an agreement with a resident of this State under which the resident, for a commission or other consideration based upon the sale of tangible personal property by the retailer, directly or indirectly refers potential customers, whether by a link on an Internet website or otherwise, to the retailer, if the cumulative gross receipts from sales by the retailer to customers in this State who are referred to the retailer by all residents with this type of an agreement with the retailer is in excess of $10,000 during the preceding four quarterly periods ending on the last day of March, June, September and December.

2. A retailer may rebut the presumption set forth in subsection 1 by providing proof satisfactory to the Department that each resident with whom the retailer has an agreement did not engage in any activity in this State that was significantly associated with the retailer's ability to establish or maintain a market in this State for the retailer's products or services during the preceding four quarterly periods ending on the last day of March, June, September and December. Such proof may consist of the sworn written statements of each resident with whom the retailer has an agreement stating that the resident did not engage in any solicitation in this State on behalf of the retailer during the preceding four quarterly periods ending on the last day of March, June, September and December, if the statements were obtained from each resident and provided to the Department in good faith.

3. In administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in this State” in accordance with the provisions of this section.
Nev. Rev. Stat. § 377A.064 — NV Code / Title 32 / Chapter 377A / Section 377A.064
County fund for promotion of tourism: Deposit of net tax proceeds
Status: in_force

1. The county treasurer shall deposit money received from the State Controller pursuant to NRS 377A.050 for promotion of tourism in the county treasury for credit to a fund to be known as the county fund for promotion of tourism.

2. The county fund for promotion of tourism must be accounted for as a separate fund and not as a part of any other fund.
Nev. Rev. Stat. § 361.700 — NV Code / Title 32 / Chapter 361 / Section 361.700
Judgments, liens and execution
Status: in_force

1. In case judgment is rendered for the defendant, it shall be general, without costs, and may be entered in favor of some one or more of them, and against others, as in other civil cases; but when defendants have no claim or title to the property at the time of assessment, judgment may, notwithstanding, be entered against the property by continuing the suit and summoning the owner, known or unknown, as provided in NRS 361.670 .

2. In case judgment is rendered for the plaintiff, it may be entered against such defendant or defendants as are found liable for the tax, and for such portions as he, she or they may be found liable for.

3. Judgment may be entered against the real estate, improvements and personal property for the taxes, penalties and costs severally due thereon; and when it appears from the assessment roll, and is not disproved at the trial, that the real estate, improvements and personal property belonged to the same person or persons at the time the assessments were made, then the whole tax of such person or persons for that year may be recovered out of any such real estate, improvements or personal property, or out of any other property of the defendant or defendants, at the time of levy under execution; but upon such real estate and improvements assessed, a lien shall attach for the taxes and penalties due upon the personal property, and shall not be released from such lien until all taxes, penalties and costs are paid, as provided in NRS 361.450 .

4. Such judgment shall be a lien as in other civil cases where judgments are rendered in the district court. Such lien shall not be extinguished until the delinquent tax, penalties and costs of suit and sale shall have been paid.

5. The clerk of the district court may issue execution upon judgments rendered in his or her court as in other civil cases.

6. Judgment may be rendered by default, for want of an answer, as in other civil cases.

7. In case any person shall be sued for taxes on any lands or improvements of which he or she was the owner, or in which he or she had a claim or interest at the time of the institution of suit, and shall be discharged from personal liability under an answer in conformity with subsection 3 of NRS 361.695 , and such lands or improvements shall be sold under a judgment obtained against it, and shall thereafter be redeemed by such discharged defendant, or if he or she shall pay the taxes and costs to prevent a sale, then such personally discharged defendant shall have, and is hereby given, the right of recovery over against the owner at the time of the assessment, or any subsequent purchaser, for the full sum of all taxes, penalties and costs, or redemption money paid.

8. No court shall, in any action now or hereafter instituted under this chapter, award liquidated or other damages.

9. The receipt of the district attorney for taxes, penalties and costs, or of the ex officio tax receiver for the redemption money, shall be prima facie evidence of the debt and of its amount.

10. The tax receiver and all officers are empowered and directed to accept taxes due, exclusive of penalties, interest and taxes, if the property has not been sold by reason of such delinquency.
Nev. Rev. Stat. § 361.106 — NV Code / Title 32 / Chapter 361 / Section 361.106
Exemption of property of certain apprenticeship programs
Status: in_force

1. Except as otherwise provided in subsection 2, the real and personal property of an apprenticeship program is exempt from taxation if the property is: (a) Held in a trust created pursuant to 29 U.S.C. § 186 ; or (b) Owned by a local or state apprenticeship committee and the apprenticeship program is: (1) Operated by an organization which is qualified pursuant to 26 U.S.C. § 501(c)(3) or (5) ; and (2) Registered and approved by the State Apprenticeship Council pursuant to chapter 610 of NRS .

2. If any property exempt from taxation pursuant to subsection 1 is used for a purpose other than that of the apprenticeship program required in subsection 1, 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. § 372.7285 — NV Code / Title 32 / Chapter 372 / Section 372.7285
Application of NRS 372.325 to sale of certain medical devices to governmental entities
Status: in_force

1. In administering the provisions of NRS 372.325 , the Department shall apply the exemption to the sale of a medical device to a governmental entity that is exempt pursuant to that section without regard to whether the person using the medical device or the governmental entity that purchased the device is deemed to be the holder of title to the device if: (a) The medical device was ordered or prescribed by a provider of health care, within his or her scope of practice, for use by the person to whom it is provided; (b) The medical device is covered by Medicaid or Medicare; and (c) The purchase of the medical device is made pursuant to a contract between the governmental entity that purchases the medical device and the person who sells the medical device to the governmental entity.

2. As used in this section: (a) “ Medicaid ” means the program established pursuant to Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to provide assistance for part or all of the cost of medical care rendered on behalf of indigent persons. (b) “ Medicare ” means the program of health insurance for aged persons and persons with disabilities established pursuant to Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395 et seq. (c) “ Provider of health care ” means a physician or physician assistant licensed pursuant to chapter 630, 630A or 633 of NRS , perfusionist, dentist, licensed nurse, dispensing optician, optometrist, practitioner of respiratory care, registered physical therapist, podiatric physician, licensed psychologist, licensed audiologist, licensed speech-language pathologist, licensed hearing aid specialist, licensed marriage and family therapist, licensed clinical professional counselor, chiropractic physician, naprapath, licensed dietitian or doctor of Oriental medicine in any form.
Nev. Rev. Stat. § 360.695 — NV Code / Title 32 / Chapter 360 / Section 360.695
Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property
Status: in_force

1. If the population and assessed valuation of the taxable property, except any assessed valuation attributable to the net proceeds of minerals, within a local government or special district has decreased in each of the 3 fiscal years immediately preceding the current fiscal year, the Executive Director shall review the amount allocated to the local government or special district from the Account pursuant to NRS 360.680 , to determine whether to adjust the allocation. The local government or special district may submit information to assist the Executive Director in making a determination. If the Executive Director determines that an adjustment to the allocation of the local government or special district is necessary, the Executive Director shall submit his or her findings on the matter to the Committee on Local Government Finance.

2. The Committee on Local Government Finance shall review the findings submitted by the Executive Director pursuant to subsection 1. If the Committee determines that an adjustment to the amount allocated to the local government or special district pursuant to NRS 360.680 is appropriate, the Committee shall submit a recommendation to the Nevada Tax Commission that sets forth the amount of the recommended adjustment. If the Committee determines that the adjustment is not appropriate, that decision is not subject to review by the Nevada Tax Commission.

3. The Nevada Tax Commission shall schedule a public hearing within 30 days after the Committee on Local Government Finance submits its recommendation. The Nevada Tax Commission shall provide public notice of the hearing at least 10 days before the date on which the hearing will be held. The Executive Director shall provide copies of all documents relevant to the adjustment recommended by the Committee on Local Government Finance to the governing body of each local government and special district that is located in the same county as the local government or special district that is subject to the recommended adjustment.

4. If, after the public hearing, the Nevada Tax Commission determines that the recommended adjustment is appropriate, it shall order the Executive Director to adjust the amount allocated to the local government or special district pursuant to NRS 360.680 .
Nev. Rev. Stat. § 366.386 — NV Code / Title 32 / Chapter 366 / Section 366.386
Special fuel dealers and special fuel manufacturers: Periodic returns and payments; reporting periods
Status: in_force

1. On or before the last day of the month following each reporting period, a special fuel dealer or special fuel manufacturer shall file with the Department a tax return for the preceding reporting period, regardless of the amount of tax collected, on a form prescribed by the Department.

2. The tax return must: (a) Include information required by the Department for the administration and enforcement of this chapter; (b) Report all quantities of special fuel in gallons; and (c) Be accompanied by a remittance, payable to the Department, for the amount of the tax due.

3. Except as otherwise provided in this subsection, the reporting period for a special fuel dealer or special fuel manufacturer is a calendar month. Upon application by a special fuel dealer or special fuel manufacturer, the Department may assign to the special fuel dealer or special fuel manufacturer for a specific calendar year: (a) A reporting period consisting of that entire calendar year if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell not more than 200 gallons of special fuel in this State each calendar month of that reporting period. (b) Two reporting periods consisting of 6 consecutive calendar months, commencing on the first day of January and July, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell more than 200 gallons but not more than 500 gallons of special fuel in this State each calendar month during those reporting periods. (c) Four reporting periods consisting of 3 consecutive months, commencing on the first day of January, April, July and October, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer or special fuel manufacturer for the preceding calendar year, that the special fuel dealer or special fuel manufacturer will sell more than 500 gallons but less than 5,000 gallons of special fuel in this State each calendar month during those reporting periods.
Nev. Rev. Stat. § 360A.270 — NV Code / Title 32 / Chapter 360A / Section 360A.270
Application for entry of judgment: Authority of Department; certificate of delinquency
Status: in_force

1. If, with respect to any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , a person: (a) Fails to pay the tax or fee when due according to his or her return filed with the Department; (b) Fails to pay a deficiency determination when due; or (c) Defaults on a payment pursuant to a written agreement with the Department, the Department may, within 3 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction an application for the entry of a summary judgment for the amount due.

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

3. The application must include a request that judgment be entered against the person in the amount required to be paid, including any interest and penalties due, as set forth in the certificate.
Nev. Rev. Stat. § 360.262 — NV Code / Title 32 / Chapter 360 / Section 360.262
Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due
Status: in_force

1. Except as otherwise provided in this section or directed by the Nevada Tax Commission and notwithstanding any other provision of law, the Department is not required to take any action for the collection of any unpaid sales or use taxes for which a person may be liable if the Department determines that the cost of taking that action would exceed the total accumulated amount of all the unpaid sales and use taxes, and any applicable interest and penalties, for which that person is liable.

2. The Nevada Tax Commission shall annually determine the average cost of collecting sales and use taxes in this State which must be used by the Department in making any determination pursuant to subsection 1.

3. This section does not: (a) Affect the liability of any person for the payment of any taxes, interest or penalties; or (b) Authorize the Department to refrain from taking any action for the collection of any unpaid sales or use taxes from a person when the Department determines that the cost of taking that action would be less than or equal to the total accumulated amount of all the unpaid sales and use taxes, and any applicable interest and penalties, for which that person is liable.
Nev. Rev. Stat. § 361.545 — NV Code / Title 32 / Chapter 361 / Section 361.545
Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer
Status: in_force

On or before the fifth day of each month, the county assessor shall:

1. Return to the county auditor a list, under oath, of all collections made under the provisions of NRS 361.505 and 361.535 , and shall, at the same time, return all the original schedules of assessment of such property made the previous month. After comparing the schedules with the sworn list of collections, the county auditor shall file them in his or her office, and shall enter upon the assessment roll of the county for that year, when it comes into his or her hands, and mark the word “Paid” opposite the name of each person whose taxes are so paid.

2. Except as otherwise provided in NRS 361.535 , pay over to the county treasurer all money collected under the provisions of NRS 361.505 and 361.535 , taking duplicate receipts from the county treasurer for the amount so paid. The county assessor shall file one of the receipts with the county auditor.
Nev. Rev. Stat. § 369.030 — NV Code / Title 32 / Chapter 369 / Section 369.030
“Importer” defined
Status: in_force

As used in this chapter, “importer” means any person who, in the case of liquors which are brewed, fermented or produced outside the State, is first in possession thereof within the State after completion of the act of importation.
Nev. Rev. Stat. § 361.088 — NV Code / Title 32 / Chapter 361 / Section 361.088
Exemption of property of Nathan Adelson Hospice
Status: in_force

All real and personal property of the Nathan Adelson Hospice in the State of Nevada is exempt from taxation but that property must be taxed if it is used for any purpose other than carrying out the legitimate functions of a freestanding facility for hospice care.
Nev. Rev. Stat. § 363A.200 — NV Code / Title 32 / Chapter 363A / Section 363A.200
Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
Status: in_force

1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

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

3. The balance of the judgment must be refunded to the plaintiff.
Nev. Rev. Stat. § 366.540 — NV Code / Title 32 / Chapter 366 / Section 366.540
Payment of tax; computation of tax by special fuel user or special fuel manufacturer; maintenance of separate account; liability of retailer when taxes not paid
Status: in_force

1. The tax provided for by this chapter must be paid by special fuel suppliers, special fuel dealers, special fuel users and special fuel manufacturers. A special fuel supplier or special fuel dealer shall pay to the Department the excise tax he or she collects from purchasers of special fuel with the return filed pursuant to NRS 366.383 or 366.386 , respectively. The tax paid by a special fuel user must be computed by multiplying the tax rate per gallon provided in this chapter by the amount that the number of gallons of special fuel consumed by the special fuel user in the propulsion of motor vehicles on the highways of this State exceeds the number of gallons of special fuel purchases by the special fuel user. The tax paid by a special fuel manufacturer must be computed by multiplying the tax rate per gallon provided in this chapter by the number of gallons of special fuel that the special fuel manufacturer places into or sells for placement into the supply tank of a motor vehicle in this State.

2. If the Department determines that a special fuel supplier or special fuel dealer, or any unlicensed person who collects an excise tax, has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the special fuel supplier, special fuel dealer or unlicensed person to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State. The special fuel supplier, special fuel dealer or unlicensed person shall comply with the order immediately upon receiving notification of the order from the Department.

3. A retailer who receives or sells special fuel for which the taxes imposed pursuant to this chapter have not been paid is liable for the taxes and any applicable penalty or interest if the retailer knew or should have known that the applicable taxes on the special fuel had not been paid.
Nev. Rev. Stat. § 374.350 — NV Code / Title 32 / Chapter 374 / Section 374.350
Use tax: Property on which sales tax paid
Status: in_force

The storage, use or other consumption in a county of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.
Nev. Rev. Stat. § 361.315 — NV Code / Title 32 / Chapter 361 / Section 361.315
Meetings to establish valuation for purposes of assessment
Status: in_force

1. Except as otherwise provided in subsection 3, annually, a regular session of the Nevada Tax Commission shall be held at Carson City, Nevada, beginning on the first Monday in October and continuing from day to day until the business of the particular session is completed, at which valuations shall be established by the Nevada Tax Commission on the several kinds and classes of property mentioned in NRS 361.320 .

2. The publication in the statutes of the foregoing time, place and purpose of each regular session of the Nevada Tax Commission shall be deemed notice of such sessions, or if it so elects the Nevada Tax Commission may cause published notices of such regular sessions to be made in the press, or may notify parties in interest by letter or otherwise.

3. The Nevada Tax Commission may designate some place other than Carson City, Nevada, for the regular session specified in subsection 1. If such other place is so designated, notice thereof shall be given by publication of a notice once a week for 2 consecutive weeks in some newspaper of general circulation in the county in which such regular session is to be held.

4. All sessions are public and any person is entitled to appear in person or by his or her agent or attorney. Evidence of valuation which is determined by using appropriate appraisal standards may be submitted, except as otherwise provided in this chapter. In lieu of an appearance, the person may file with the Department a written statement containing his or her claim and any evidence thereon with respect to the valuation of his or her property or the property of others.
Nev. Rev. Stat. § 370A.050 — NV Code / Title 32 / Chapter 370A / Section 370A.050
“Cigarette” defined
Status: in_force

“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:

1. Any roll of tobacco wrapped in paper or in any other substance not containing tobacco;

2. Tobacco, in any form, that is functional in the product, which because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or

3. Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subsection 1.

The term includes “roll-your-own” tobacco, that is, any tobacco which because of its appearance, type, packaging or labeling is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. For the purposes of this section, 0.09 ounces of “roll-your-own” tobacco constitutes one individual cigarette.
Nev. Rev. Stat. § 361A.277 — NV Code / Title 32 / Chapter 361A / Section 361A.277
Determination of taxable value when property converted to higher use
Status: in_force

When any portion of agricultural or open-space land is converted to a higher use, the county assessor shall determine its taxable and, as appropriate, agricultural or open-space use values against which to compute the deferred tax for each fiscal year the property was under agricultural or open-space assessment during the current fiscal year and the preceding 6 fiscal years, or such other period as is required pursuant to NRS 361A.283 . The taxable values for each year must be comparable for the corresponding years to the taxable values for property similar, including, without limitation, in size, zoning and location, to the portion of property actually converted to a higher use. When agricultural land is converted to a higher use, the agricultural use values for each of the years may be based on the agricultural use for the latest year. When open-space land that is used as a golf course is converted to a higher use, the taxable values for the property must be determined, for the purpose of computing the deferred tax, in accordance with the provisions of NRS 361.227 based upon the assessment of the land as a golf course.
Nev. Rev. Stat. § 360A.300 — NV Code / Title 32 / Chapter 360A / Section 360A.300
Recordation of abstract or copy of judgment; effect and duration of resulting lien
Status: in_force

1. An abstract of the judgment, or a copy thereof, may be recorded in the office of the county recorder of any county.

2. From the time of its recordation, the abstract of the judgment becomes a lien upon all real and personal property in that county which the judgment debtor owns at the time, or which he or she may afterward acquire, until the lien expires. The lien has the force, effect and priority of a judgment lien and continues for 5 years after the date of the judgment entered by the county clerk unless sooner released or otherwise discharged.
Nev. Rev. Stat. § 372.640 — NV Code / Title 32 / Chapter 372 / Section 372.640
Credit or refund for use tax: Reimbursement of vendor for sales tax
Status: in_force

No credit or refund of any amount paid pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) 1 and NRS 372.210 to 372.255 , inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempt under section 67 of the Sales and Use Tax Act, unless the person who paid the amount reimburses his or her vendor for the amount of the sales tax imposed upon his or her vendor with respect to the sale of the property and paid by the vendor to the State.

1 Per the reviser, sections 34 to 38, and 67 of the Sales and Use Tax Act (Laws 1955, c. 397) have been included in NRS as NRS 372.185 to 372.205, inclusive, and 372.345, respectively.
Nev. Rev. Stat. § 373.190 — NV Code / Title 32 / Chapter 373 / Section 373.190
Sale of revenue bonds
Status: in_force

The board, or a commission authorized to issue bonds or other securities pursuant to subsection 2 of NRS 373.131 , is authorized to sell such bonds or other securities from time to time at public or private sale as the board or the commission, as the case may be, may determine.
Nev. Rev. Stat. § 360B.330 — NV Code / Title 32 / Chapter 360B / Section 360B.330
Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller
Status: in_force

1. No purchaser may commence or maintain any cause of action against any seller for the refund of any sales or use tax erroneously or illegally collected by the seller unless: (a) The purchaser provides the seller with written notice of his or her request for a refund, containing such information as is necessary to determine the validity of the request; and (b) The seller: (1) Denies the request; or (2) Fails to respond to the request within 60 days after receiving the notice of the request provided in accordance with paragraph (a).

2. For the purposes of any action brought by a purchaser against a seller for the refund of any sales or use tax erroneously or illegally collected by the seller, the seller is presumed to have a reasonable business practice regarding the collection of sales and use taxes if the seller: (a) Uses a provider or system, including a proprietary system, that is certified by this State; and (b) Has remitted to this State all sales and use taxes collected on behalf of this State and each local government in this State, less any deductions, credits and collection allowances to which the seller is entitled.
Nev. Rev. Stat. § 361.5605 — NV Code / Title 32 / Chapter 361 / Section 361.5605
County commissioners may designate county treasurer to collect personal property taxes
Status: in_force

The board of county commissioners of any county may by ordinance designate the county treasurer to collect taxes on personal property in the county otherwise collectible by the county assessor, and the county treasurer by virtue of that ordinance has the same rights, powers, duties and liabilities as a county assessor under this chapter for the collection of those taxes on personal property.
Nev. Rev. Stat. § 369.410 — NV Code / Title 32 / Chapter 369 / Section 369.410
Certain whiskeys not to be imported; exception
Status: in_force

1. After January 1, 1948, no importer or consignee of liquors shall import or accept any consignment of liquors labeled or sold as whiskey, unless the same be straight whiskey or blends of straight whiskeys aged in charred oak containers for 2 or more years after distillation and before bottling, or a blended whiskey, unless the same contain not less than 20 percent of straight whiskey or whiskeys aged in charred oak containers for 2 or more years after distillation and before bottling, blended with neutral spirits.

2. Nothing in subsection 1 shall apply to imported Scotch, Irish or Canadian whiskey.
Nev. Rev. Stat. § 377B.030 — NV Code / Title 32 / Chapter 377B / Section 377B.030
“Wastewater facilities” defined
Status: in_force

“Wastewater facilities” means:

1. Any devices and systems used in the storage, treatment, control of odor, recycling and reclamation of municipal sewage or industrial wastes of a liquid nature, including, without limitation, outfall sewers, pumping, power and other equipment, and their appurtenances;

2. Extensions, improvements, remodeling, additions and alterations of any device or system described in subsection 1;

3. Units essential to provide a reliable recycled supply of water, such as standby treatment units and clear well facilities; and

4. Land that is or will be an integral part of the treatment process or is used for the ultimate disposal of residues resulting from such treatment, including, without limitation, the acquisition and improvement of wetlands that are designed and used for the discharge of effluent.
Nev. Rev. Stat. § 366.260 — NV Code / Title 32 / Chapter 366 / Section 366.260
Term and transferability of licenses; regulations for renewal of licenses
Status: in_force

1. A license issued pursuant to this chapter: (a) Is valid for 1 year unless suspended, revoked or cancelled. (b) Is not transferable.

2. The Department shall adopt regulations providing for the renewal of such licenses.
Nev. Rev. Stat. § 370A.070 — NV Code / Title 32 / Chapter 370A / Section 370A.070
“Master Settlement Agreement” defined
Status: in_force

“Master Settlement Agreement” means the settlement agreement, and related documents, entered into on November 23, 1998, by this state and leading United States manufacturers of tobacco products.
Nev. Rev. Stat. § 360B.430 — NV Code / Title 32 / Chapter 360B / Section 360B.430
“Dietary supplement” construed
Status: in_force

“ Dietary supplement ” means any product, other than tobacco, intended to supplement the diet that:

1. Contains one or more of the following dietary ingredients: (a) A vitamin; (b) A mineral; (c) An herb or other botanical; (d) An amino acid; (e) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or (f) A concentrate, metabolite, constituent, extract or combination of any ingredient described in paragraphs (a) to (e), inclusive;

2. Is intended for ingestion in the form of a tablet, capsule, powder, softgel, gelcap or liquid or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and

3. Is required to be labeled as a dietary supplement in accordance with 21 C.F.R. § 101.36 .
Nev. Rev. Stat. § 366.737 — NV Code / Title 32 / Chapter 366 / Section 366.737
Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend
Status: in_force

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

2. As used in this section: (a) “ Substantially exceeds ” means that a special fuel contains a biodiesel blend which exceeds the total volume displayed on the special fuel pump in an amount established by the Department. (b) “ Supplier ” includes a person who acts as a supplier of special fuel but who is not licensed to engage in business as a supplier pursuant to the provisions of this chapter. (c) “ Violation year ” means any calendar year in which the retailer or supplier commits a violation.
Nev. Rev. Stat. § 369.250 — NV Code / Title 32 / Chapter 369 / Section 369.250
Time and place of hearing; notice
Status: in_force

Upon the filing of the answer, the board of county commissioners or the governing body of a city, as applicable, shall fix a time and place for a hearing and give the licensee and the complainant not less than 5 days' notice thereof. The notice may be served by depositing in the United States mail a true copy of the notice enclosed in a sealed envelope with postage thereon fully prepaid, addressed to the licensee and to the complainant, respectively, at their last known addresses. With the notice to the complainant there shall be attached or enclosed a copy of the answer. If either party has appeared by counsel the notice shall be given, in like manner, to counsel instead of to the party.
Nev. Rev. Stat. § 360B.490 — NV Code / Title 32 / Chapter 360B / Section 360B.490
“Tobacco” construed
Status: in_force

“ Tobacco ” means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.
Nev. Rev. Stat. § 375A.820 — NV Code / Title 32 / Chapter 375A / Section 375A.820
District court may compel compliance with subpoena
Status: in_force

On the filing by the Department of a petition asking the court to do so, the district court of the county in which a hearing is held may compel compliance with any subpoena issued by the Department.
Nev. Rev. Stat. § 360.773 — NV Code / Title 32 / Chapter 360 / Section 360.773
“State business license” defined
Status: in_force

“ State business license ” means the business license required pursuant to chapter 76 of NRS.
Nev. Rev. Stat. § 368A.280 — NV Code / Title 32 / Chapter 368A / Section 368A.280
Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
Status: in_force

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of the tax imposed by this chapter or any amount of tax, penalty or interest required to be collected.

2. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.
Nev. Rev. Stat. § 368A.180 — NV Code / Title 32 / Chapter 368A / Section 368A.180
Confidentiality of records and files of Board and Department
Status: in_force

1. Except as otherwise provided in this section and NRS 239.0115 and 360.250 , the records and files of the Board and the Department concerning the administration of this chapter are confidential and privileged. The Board, the Department and any employee of the Board or the Department engaged in the administration of this chapter or charged with the custody of any such records or files shall not disclose any information obtained from the records or files of the Board or the Department or from any examination, investigation or hearing authorized by the provisions of this chapter. The Board, the Department and any employee of the Board or the Department may not be required to produce any of the records, files and information for the inspection of any person or for use in any action or proceeding.

2. The records and files of the Board and the Department concerning the administration of this chapter are not confidential and privileged in the following cases: (a) Testimony by a member or employee of the Board or the Department and production of records, files and information on behalf of the Board or the Department or a taxpayer in any action or proceeding pursuant to the provisions of this chapter, if that testimony or the records, files or information, or the facts shown thereby, are directly involved in the action or proceeding. (b) Delivery to a taxpayer or his or her authorized representative of a copy of any report or other document filed by the taxpayer pursuant to this chapter. (c) Publication of statistics so classified as to prevent the identification of a particular person or document. (d) Exchanges of information with the Internal Revenue Service in accordance with compacts made and provided for in such cases. (e) Disclosure in confidence to the Governor or his or her agent in the exercise of the Governor's general supervisory powers, or to any person authorized to audit the accounts of the Board or the Department in pursuance of an audit, or to the Attorney General or other legal representative of the State in connection with an action or proceeding pursuant to this chapter, or to any agency of this or any other state charged with the administration or enforcement of laws relating to taxation.
Nev. Rev. Stat. § 372.050 — NV Code / Title 32 / Chapter 372 / Section 372.050
“Retail sale” and “sale at retail” defined
Status: in_force

1. “Retail sale” or “sale at retail” means a sale for any purpose other than resale in the regular course of business of tangible personal property.

2. The delivery in this State of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this State, is a retail sale in this State by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.
Nev. Rev. Stat. § 363B.190 — NV Code / Title 32 / Chapter 363B / Section 363B.190
Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
Status: in_force

1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

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

3. The balance of the judgment must be refunded to the plaintiff.
Nev. Rev. Stat. § 365.535 — NV Code / Title 32 / Chapter 365 / Section 365.535
Proceeds of tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes
Status: in_force

1. It is declared to be the policy of the State of Nevada to apply the tax on motor vehicle fuel paid on fuel used in watercraft for recreational purposes during each calendar year, which is hereby declared to be not refundable to the consumer, for the: (a) Improvement of boating and the improvement, operation and maintenance of other outdoor recreational facilities located in any state park that includes a body of water used for recreational purposes; and (b) Payment of the costs incurred, in part, for the administration and enforcement of the provisions of chapter 488 of NRS .

2. The amount of excise taxes paid on all motor vehicle fuel used in watercraft for recreational purposes must be determined annually by the Department by use of the following formula: (a) Multiplying the total boats with motors registered the previous calendar year, pursuant to provisions of chapter 488 of NRS , times 220.76 gallons average fuel purchased per boat; (b) Adding 566,771 gallons of fuel purchased by out-of-state boaters as determined through a study conducted during 1969-1970 by the Division of Agricultural and Resource Economics, Max C. Fleischmann College of Agriculture, University of Nevada, Reno; and (c) Multiplying the total gallons determined by adding the total obtained under paragraph (a) to the figure in paragraph (b) times the rate of tax, per gallon, imposed on motor vehicle fuel used in watercraft for recreational purposes, less the percentage of the tax authorized to be deducted by the supplier pursuant to NRS 365.330 .

3. The Department of Wildlife shall submit annually to the Department, on or before April 1, the number of boats with motors registered in the previous calendar year. On or before June 1, the Department, using that data, shall compute the amount of excise taxes paid on all motor vehicle fuel used in watercraft for recreational purposes based on the formula set forth in subsection 2, and shall certify the ratio for apportionment and distribution, in writing, to the Department of Wildlife and to the Division of State Parks of the State Department of Conservation and Natural Resources for the next fiscal year.

4. In each fiscal year, the State Treasurer shall, upon receipt of the tax money from the Department collected pursuant to the provisions of NRS 365.175 to 365.190 , inclusive, allocate the amount determined pursuant to subsection 2, in proportions directed by the Legislature, to: (a) The Wildlife Account in the State General Fund. This money may be expended only for the administration and enforcement of the provisions of chapter 488 of NRS and for the improvement, operation and maintenance of boating facilities and other outdoor recreational facilities associated with boating. Any money received in excess of the amount authorized by the Legislature to be expended for such purposes must be retained in the Wildlife Account. (b) The Division of State Parks of the State Department of Conservation and Natural Resources. Such money may be expended only as authorized by the Legislature for the improvement, operation and maintenance of boating facilities and other outdoor recreational facilities located in any state park that includes a body of water used for recreational purposes.
Nev. Rev. Stat. § 363D.180 — NV Code / Title 32 / Chapter 363D / Section 363D.180
Situsing
Status: in_force

1. In computing the tax owed by a business entity pursuant to this chapter, the gross revenue of the business entity, as adjusted pursuant to NRS 363D.170 , must be sitused to this State in accordance with the following rules: (a) Gross rents and royalties from real property are sitused to this State if the real property is located in this State. (b) Gross revenue from the sale of real property is sitused to this State if the real property is located in this State. (c) Gross rents and royalties from tangible personal property are sitused to this State to the extent that the tangible personal property is located or used in this State. (d) Gross revenue from the sale of gold or silver is sitused to this State if the gold or silver is extracted in this State. (e) Gross revenue from the sale of tangible personal property is sitused to this State if the property is delivered or shipped to a buyer in this State, regardless of the F.O.B. point or any other condition of sale. (f) Gross revenue from the sale of transportation services is sitused to this State if both the origin and the destination point of the transportation are located in this State. (g) Gross revenue from the sale of any services not otherwise described in this section is sitused to this State in the proportion that the purchaser's benefit in this State, with respect to what was purchased, bears to the purchaser's benefit everywhere with respect to what was purchased. For the purposes of this paragraph, the physical location at which the purchaser of a service ultimately uses or receives the benefit of the service that was purchased is paramount in determining the proportion of the benefit in this State to the benefit everywhere. If the records of a business entity do not allow the taxpayer to determine that location, the business entity may use an alternative method to situs gross revenue pursuant to this section if the alternative method is reasonable, is consistently and uniformly applied and is supported by the taxpayer's records as those records exist when the service is provided or within a reasonable period of time thereafter. (h) Gross revenue not otherwise described in this section is sitused to this State if the gross receipts are from business conducted in this State. For the purposes of this paragraph, the physical location of the purchaser is paramount in determining if business is done in this State. If the records of a business entity do not allow the business entity to determine the location of the purchaser, the gross revenue must not be considered to be from business conducted in this State.

2. If the application of the provisions of subsection 1 does not fairly represent the extent of the business conducted in this State by a business entity, the Department may authorize the business entity to use an alternative method of situsing gross revenue to this State.
Nev. Rev. Stat. § 360.236 — NV Code / Title 32 / Chapter 360 / Section 360.236
Overpayments: Credit against other amounts due required before any refund
Status: in_force

Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.
Nev. Rev. Stat. § 363B.030 — NV Code / Title 32 / Chapter 363B / Section 363B.030
“Employer” defined
Status: in_force

1. Except as otherwise provided in this section, “ employer ” means any employer who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the employer.

2. The term does not include: (a) A financial institution; (b) Any person who is subject to the tax on the net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240 , inclusive, whether or not the person is required to pay that tax in a particular calendar year, and who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the person; (c) An Indian tribe; (d) A nonprofit organization; (e) A political subdivision; or (f) Any person who does not supply a product or service, but who only consumes a service.

3. For the purposes of this section: (a) “ Financial institution ” has the meaning ascribed to it in NRS 363A.050 . (b) “ Indian tribe ” includes any entity described in subsection 10 of NRS 612.055 . (c) “ Nonprofit organization ” means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) . (d) “ Political subdivision ” means any entity described in subsection 9 of NRS 612.055 .
Nev. Rev. Stat. § 361.3205 — NV Code / Title 32 / Chapter 361 / Section 361.3205
Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes
Status: in_force

1. The Department shall enter on a central assessment roll the assessed valuation established for such classes of property as are enumerated in NRS 361.320 , except for private car lines, together with the apportionment of each county of the assessment.

2. On or before January 1 of the fiscal year in which the assessment is made, the Department shall mail to each taxpayer on the central assessment roll a notice of the amount of the taxpayer's assessment. The Department shall bill each such taxpayer pursuant to subsection 3 of NRS 361.480 . Except as otherwise provided in subsection 3, the tax must be paid to the Department pursuant to NRS 361.483 .

3. If the amount of any tax required by NRS 361.320 or 361.321 for property placed on the unsecured tax roll is not paid within 10 days after it is due, it is delinquent and must be collected as other delinquent taxes are collected by law, together with a penalty of 10 percent of the amount of the tax which is owed, as determined by the Department, in addition to the tax, plus interest at the rate of 1 percent per month, or fraction of a month, from the date the tax was due until the date of payment. The Department shall deposit all amounts paid as a penalty or interest pursuant to this subsection in the State General Fund.

4. Upon receipt, the Department shall: (a) As compensation to the State for the costs of collecting the taxes, transmit the sum the Legislature specifies from the remittances made to the Department pursuant to this section 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 made pursuant to this section, less the amount transmitted pursuant to paragraph (a), apportion and promptly remit all taxes due each county.

5. As an alternative to any other method of recovering delinquent taxes provided by this chapter, the Attorney General may bring a civil action in a court of competent jurisdiction to recover delinquent taxes due under this section in the manner provided in NRS 361.560 .
Nev. Rev. Stat. § 375A.420 — NV Code / Title 32 / Chapter 375A / Section 375A.420
Interpretation of provisions
Status: in_force

NRS 375A.400 to 375A.420 , inclusive, must be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact them.
Nev. Rev. Stat. § 377A.120 — NV Code / Title 32 / Chapter 377A / Section 377A.120
Department's authority to 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. § 365.076 — NV Code / Title 32 / Chapter 365 / Section 365.076
“Rack” defined
Status: in_force

“Rack” means a deck, platform or open bay which consists of a series of metered pipes and hoses for delivering motor vehicle fuel from a refinery or terminal into a motor vehicle, rail car or vessel.
Nev. Rev. Stat. § 360.510 — NV Code / Title 32 / Chapter 360 / Section 360.510
Notice of delinquency and demand to transmit certain assets: Issuance and effect
Status: in_force

1. If any person is delinquent in the payment of any tax or fee administered by the Department or if a determination has been made against the person which remains unpaid, the Department may: (a) Not later than 3 years after the payment became delinquent or the determination became final; or (b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person. In the case of any state officer, department or agency, the notice must be given to the officer, department or agency before the Department presents the claim of the delinquent taxpayer to the State Controller.

2. A state officer, department or agency which receives such a notice may satisfy any debt owed to it by that person before it honors the notice of the Department.

3. After receiving the demand to transmit, the person notified by the demand may not transfer or otherwise dispose of the credits, other personal property, or debts in his or her possession or under his or her control at the time the person received the notice until the Department consents to a transfer or other disposition.

4. Every person notified by a demand to transmit shall, within 10 days after receipt of the demand to transmit, inform the Department of and transmit to the Department all such credits, other personal property or debts in his or her possession, under his or her control or owing by that person within the time and in the manner requested by the Department. Except as otherwise provided in subsection 5, no further notice is required to be served to that person.

5. If the property of the delinquent taxpayer consists of a series of payments owed to him or her, the person who owes or controls the payments shall transmit the payments to the Department until otherwise notified by the Department. If the debt of the delinquent taxpayer is not paid within 1 year after the Department issued the original demand to transmit, the Department shall issue another demand to transmit to the person responsible for making the payments informing him or her to continue to transmit payments to the Department or that his or her duty to transmit the payments to the Department has ceased.

6. If the notice of the delinquency seeks to prevent the transfer or other disposition of a deposit in a bank or credit union or other credits or personal property in the possession or under the control of a bank, credit union or other depository institution, the notice must be delivered or mailed to any branch or office of the bank, credit union or other depository institution at which the deposit is carried or at which the credits or personal property is held.

7. If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS , NRS 482.313 , 482C.230 or 482C.240 , or chapter 585 or 680B of NRS from the person with respect to whose obligation the notice was given if solely by reason of the transfer or other disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
Nev. Rev. Stat. § 372.3261 — NV Code / Title 32 / Chapter 372 / Section 372.3261
Requirements for organization created for religious, charitable or educational purposes
Status: in_force

1. For the purposes of NRS 372.326 , an organization is created for religious, charitable or educational purposes if it complies with the provisions of this section.

2. An organization is created for religious purposes if: (a) It complies with the requirements set forth in subsection 5; and (b) The sole or primary purpose of the organization is the operation of a church, synagogue or other place of religious worship at which nonprofit religious services and activities are regularly conducted. Such an organization includes, without limitation, an integrated auxiliary or affiliate of the organization, men's, women's or youth groups established by the organization, a school or mission society operated by the organization, an organization of local units of a church and a convention or association of churches.

3. An organization is created for charitable purposes if: (a) It complies with the requirements set forth in subsection 5; (b) The sole or primary purpose of the organization is to: (1) Advance a public purpose, donate or render gratuitously or at a reduced rate a substantial portion of its services to the persons who are the subjects of its charitable services, and benefit a substantial and indefinite class of persons who are the legitimate subjects of charity; (2) Provide services that are otherwise required to be provided by a local government, this State or the Federal Government; or (3) Operate a hospital or medical facility licensed pursuant to chapter 449 or 450 of NRS ; and (c) The organization is operating in this State.

4. An organization is created for educational purposes if: (a) It complies with the requirements set forth in subsection 5; and (b) The sole or primary purpose of the organization is to: (1) Provide athletic, cultural or social activities for children; (2) Provide displays or performances of the visual or performing arts to members of the general public; (3) Provide instruction and disseminate information on subjects beneficial to the community; (4) Operate a school, college or university located in this State that conducts regular classes and provides courses of study required for accreditation or licensing by the State Board of Education or the Commission on Postsecondary Education, or for membership in the Northwest Association of Schools and of Colleges and Universities; (5) Serve as a local or state apprenticeship committee to advance programs of apprenticeship in this State; or (6) Sponsor programs of apprenticeship in this State through a trust created pursuant to 29 U.S.C. § 186 .

5. In addition to the requirements set forth in subsection 2, 3 or 4, an organization is created for religious, charitable or educational purposes if: (a) No part of the net earnings of any such organization inures to the benefit of a private shareholder, individual or entity; (b) The business of the organization is not conducted for profit; (c) No substantial part of the business of the organization is devoted to the advocacy of any political principle or the defeat or passage of any state or federal legislation; (d) The organization does not participate or intervene in any political campaign on behalf of or in opposition to any candidate for public office; and (e) Any property sold to the organization for which an exemption is claimed is used by the organization in this State in furtherance of the religious, charitable or educational purposes of the organization.
Nev. Rev. Stat. § 370.006 — NV Code / Title 32 / Chapter 370 / Section 370.006
“Negligently” defined
Status: in_force

“ Negligently ” means a want of such attention to the nature or probable consequences of an act or omission as an ordinarily prudent person usually exercises in his or her own business.
Nev. Rev. Stat. § 363C.330 — NV Code / Title 32 / Chapter 363C / Section 363C.330
Utilities and telecommunications (NAICS 22 and 517)
Status: in_force

1. The utilities and telecommunications business category (NAICS 22 and 517, respectively) includes: (a) All business entities primarily engaged in providing utility services, including, without limitation, electric power, natural gas, steam supply, water supply and sewage removal; and (b) All business entities primarily engaged in providing telecommunications and the services related to that activity, including, without limitation, telephony, cable and satellite distribution services, Internet access and telecommunications reselling services.

2. This category does not include business entities primarily engaged in waste management and remediation services that are described in NRS 363C.490 .

3. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.136 percent.
Nev. Rev. Stat. § 361.465 — NV Code / Title 32 / Chapter 361 / Section 361.465
Extension and delivery of tax roll after levy
Status: in_force

1. Immediately upon the levy of the tax rate the county clerk shall inform the county auditor of the action of the board of county commissioners. The county auditor shall proceed to extend the tax roll by: (a) Applying the tax rate levied to the total assessed valuation; (b) Ascertaining the total taxes to be collected from each property owner; and (c) Itemizing, separately for each property owner: (1) The rate of tax applicable to the owner which is levied for each local government, debt service and any other recipient of the tax revenue so that the distribution of the total rate of tax levied upon his or her property is shown; and (2) The total taxes that would have been collected from the owner if not for the provisions of NRS 361.4722 to 361.4728 , inclusive.

2. When the tax roll has been so extended, and not later than July 10 of each year, the county auditor shall deliver it, with his or her certificate attached, to the ex officio tax receiver of the county.
Nev. Rev. Stat. § 374.285 — NV Code / Title 32 / Chapter 374 / Section 374.285
Animals and plants intended for human consumption; feed; fertilizer
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:

1. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption.

2. Feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.

3. Seeds and annual plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.

4. Fertilizer to be applied to land the products of which are to be used as food for human consumption or sold in the regular course of business.
Nev. Rev. Stat. § 370.692 — NV Code / Title 32 / Chapter 370 / Section 370.692
Account for Tobacco Enforcement: Creation; administration; use
Status: in_force

1. The Account for Tobacco Enforcement is hereby created in the State General Fund. The Attorney General shall administer the Account.

2. The money in the Account must only be used to enforce the provisions of NRS 370.600 to 370.705 , inclusive, and to pay the expenses incurred by the Attorney General in the discharge of his or her duties, including, without limitation, expenses relating to the provision of training and the payment of the salaries and benefits of employees.

3. Money in the Account must remain in the Account and does not revert to the State General Fund at the end of any fiscal year.
Nev. Rev. Stat. § 360.987 — NV Code / Title 32 / Chapter 360 / Section 360.987
“Office” defined
Status: in_force

“ Office ” means the Office of Economic Development created by NRS 231.043 .
Nev. Rev. Stat. § 370.0315 — NV Code / Title 32 / Chapter 370 / Section 370.0315
“Manufacturer” defined
Status: in_force

1. “ Manufacturer ” means any person who: (a) Manufactures, fabricates, assembles, processes or labels a finished cigarette; (b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or (c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes.

2. The term does not include a natural person who uses a handheld or manually operated machine or device to produce cigarettes using “roll-your-own” tobacco if the cigarettes produced are for personal consumption and not for sale, resale or any other profit-making endeavor.
Nev. Rev. Stat. § 363D.110 — NV Code / Title 32 / Chapter 363D / Section 363D.110
References to Internal Revenue Code
Status: in_force

For the purposes of this chapter, unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, and include future amendments to such sections and corresponding provisions of future federal internal revenue laws.
Nev. Rev. Stat. § 372A.060 — NV Code / Title 32 / Chapter 372A / Section 372A.060
Applicability; no immunity from criminal prosecution
Status: in_force

1. The provisions of NRS 372A.060 to 372A.130 , inclusive, do not apply to: (a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of a controlled substance; or (b) Any person who acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies, sells or dispenses cannabis for the medical use of cannabis as authorized pursuant to chapter 678C of NRS .

2. Compliance with the provisions of NRS 372A.060 to 372A.130 , inclusive, does not immunize a person from criminal prosecution for the violation of any other provision of law.
Nev. Rev. Stat. § 369.620 — NV Code / Title 32 / Chapter 369 / Section 369.620
“Establishment” defined
Status: in_force

1. “ Establishment ” includes: (a) A business that sells alcoholic beverages by the drink for consumption on the premises; and (b) In a county whose population is 700,000 or more, a business that sells alcoholic beverages in corked or sealed containers or receptacles for consumption off the premises.

2. The term includes, without limitation, a retail liquor store.

3. The term does not include: (a) A wholesale dealer; or (b) A private club or other facility not in fact open to the public.
Nev. Rev. Stat. § 372.190 — NV Code / Title 32 / Chapter 372 / Section 372.190
Liability for tax; extinguishment of liability
Status: in_force

Every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to this State, except that a receipt from a retailer maintaining a place of business in this State or from a retailer who is authorized by the Tax Commission, under such rules and regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in this State, given to the purchaser pursuant to NRS 372.195 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
Nev. Rev. Stat. § 360.7597 — NV Code / Title 32 / Chapter 360 / Section 360.7597
Repayment of amount of credit required under certain circumstances
Status: in_force

1. A production company that is found to have submitted any false statement, representation or certification in any document submitted for the purpose of obtaining transferable tax credits or who otherwise becomes ineligible for transferable tax credits after receiving the transferable tax credits pursuant to NRS 360.759 shall repay to the Department or the Nevada Gaming Control Board, as applicable, any portion of the transferable tax credits to which the production company is not entitled.

2. Transferable tax credits purchased in good faith are not subject to forfeiture or repayment by the transferee unless the transferee submitted fraudulent information in connection with the purchase.
Nev. Rev. Stat. § 360B.456 — NV Code / Title 32 / Chapter 360B / Section 360B.456
“Mobility enhancing equipment” construed
Status: in_force

1. “ Mobility enhancing equipment ” means equipment, including any repair and replacement parts therefor, which: (a) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle; (b) Is not generally used by persons with normal mobility; and (c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles.

2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.
Nev. Rev. Stat. § 360.050 — NV Code / Title 32 / Chapter 360 / Section 360.050
Compensation of commissioners
Status: in_force

1. The Chair of the Nevada Tax Commission is entitled to receive an annual salary of $27,500.

2. Except as otherwise provided in NRS 360.010 , each of the other commissioners is entitled to receive an annual salary of $20,000.
Nev. Rev. Stat. § 376A.040 — NV Code / Title 32 / Chapter 376A / Section 376A.040
Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds
Status: in_force

<Section effective until Sept. 30, 2029, when it expires by limitation. See, also, section 376A.040 effective Oct. 1, 2029.>

1. In addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners of a county whose population is less than 700,000 may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.050 or 376A.070 , or both.

2. If a county imposes a sales tax pursuant to this section and NRS 376A.050 , the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

3. Before the election may occur, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.

4. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

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

6. The money received from the tax imposed pursuant to subsection 5 must be retained by the county, or remitted to a city or general improvement district in the county. The money received by a county, city or general improvement district pursuant to this section must only be used to pay the cost of: (a) The acquisition of land in fee simple for development and use as open-space land; (b) The acquisition of the development rights of land identified as open-space land; (c) The creation of a trust fund for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b); (d) The principal and interest on notes, bonds or other obligations issued by the county, city or general improvement district for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b); or (e) Any combination of the uses set forth in paragraphs (a) to (d), inclusive.

7. The money received from the tax imposed pursuant to this section and any applicable penalty or interest must not be used for any neighborhood or community park or facility.

8. Any money used for the purposes described in this section must be used in a manner: (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020 ; and (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.
Nev. Rev. Stat. § 377A.110 — NV Code / Title 32 / Chapter 377A / Section 377A.110
Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendment or modification; dissolution of regional transportation commission
Status: repealed

1. Subject to the provisions of subsection 2, the board may gradually reduce the amount of any tax imposed pursuant to this chapter for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes as revenue from the operation of those projects permits. The date on which any reduction in the tax becomes effective must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance reducing the amount of tax imposed.

2. No such taxing ordinance may be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair any outstanding bonds issued under this chapter, or other obligations incurred under this chapter, until all obligations, for which revenues from the ordinance have been pledged or otherwise made payable from such revenues pursuant to this chapter, have been discharged in full, but the board may at any time dissolve the regional transportation commission as provided in NRS 373.120 and provide that no further obligations be incurred thereafter.
Nev. Rev. Stat. § 369.100 — NV Code / Title 32 / Chapter 369 / Section 369.100
“Sale” and “to sell” defined
Status: in_force

As used in this chapter, “sale” or “to sell” means and includes any of the following:

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 serve with meals;

5. To deliver for value or in any way other than gratuitously;

6. To peddle;

7. To possess with intent to sell;

8. To transfer to anyone for sale or resale;

9. To possess or transport in contravention of this chapter;

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

11. To procure or allow to be procured for any reason.
Nev. Rev. Stat. § 361.640 — NV Code / Title 32 / Chapter 361 / Section 361.640
Additional bond of district attorney
Status: in_force

Before receiving the delinquent list as provided in NRS 361.635 , the district attorney shall enter into such additional bond as may be required by the board of county commissioners.
Nev. Rev. Stat. § 374.402 — NV Code / Title 32 / Chapter 374 / Section 374.402
Deferral of payment of tax on certain sales of eligible property
Status: in_force

1. A person may apply to the Office of Economic Development for a deferment of the payment of the tax on the sale of eligible property for a sales price of $1,000,000 or more for use by the person in a business in this State. If a purchase is made outside of the State from a retailer who is not registered with the Department, an application for a deferment must be made in advance or, if the purchase has been made, within 60 days after the date on which the tax is due. If a purchase is made in this State from a retailer who is registered with the Department and to whom the tax is paid, an application must be made within 60 days after the payment of the tax. If the application for a deferment is approved, the taxpayer is eligible for a refund of the tax paid.

2. The Office of Economic Development shall certify the person's eligibility for a deferment pursuant to this section if: (a) The person meets the eligibility requirements set forth in NRS 360.750 for a partial abatement of the taxes imposed on the person pursuant to this chapter; (b) The purchase is consistent with the State Plan for Economic Development developed by the Executive Director of the Office pursuant to subsection 2 of NRS 231.053 ; and (c) The Office determines that: (1) The deferment is a significant factor in the decision of the person to locate or expand a business in this State; and (2) The eligible property will be retained at the location of the person's business in this State until at least the date which is 5 years after the date on which the Office certifies the person's eligibility for the deferment. Upon certification, the Office shall immediately forward the deferment to the Nevada Tax Commission.

3. Upon receipt of such a certification, the Nevada Tax Commission shall verify the sale, the price paid, the date of the sale and the applicable period for payment of the deferred tax. It may require security for the payment in an amount which does not exceed the amount of tax deferred.

4. If the Office of Economic Development certifies a person's eligibility for a deferment pursuant to this section: (a) Payment of the total amount of tax due on the sale of the eligible property must be deferred without interest for the 60-month period beginning on the date the Office makes that certification; and (b) Payment of the tax must be made in each month, beginning not later than the date which is 1 year after the date on which the Office makes that certification, at a rate which is at least sufficient to result in payment of the total obligation within the period described in paragraph (a).

5. The Nevada Tax Commission shall adopt regulations governing: (a) The aggregation of related purchases which are made to expand a business, establish a new business, or renovate or replace eligible property; and (b) The period within which such purchases may be aggregated.

6. As used in this section, “eligible property” does not include any of the following capital assets: (a) Buildings or the structural components of buildings; (b) Equipment used by a public utility; (c) Equipment used for medical treatment; (d) Machinery or equipment used in mining; or (e) Machinery or equipment used in gaming.
Nev. Rev. Stat. § 360B.483 — NV Code / Title 32 / Chapter 360B / Section 360B.483
“Specified digital products” construed
Status: in_force

1. “ Specified digital products ” means electronically transferred digital audio works, digital audiovisual works and digital books.

2. As used in this section: (a) “ Digital audio works ” means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones. (b) “ Digital audiovisual works ” means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. (c) “ Digital books ” means works that are generally recognized in the ordinary and usual sense as books. (d) “ Electronically transferred ” means obtained by a purchaser by means other than tangible storage media. (e) “ Ringtones ” means digitized sound files that are downloaded onto a device and may be used to alert the customer with respect to a communication.
Nev. Rev. Stat. § 365.040 — NV Code / Title 32 / Chapter 365 / Section 365.040
“Highway” defined
Status: in_force

“Highway” means every way or place of whatever nature open to the use of the public for purposes of surface traffic, including highways under construction.
Nev. Rev. Stat. § 375A.830 — NV Code / Title 32 / Chapter 375A / Section 375A.830
Fees and expenses of witnesses
Status: in_force

Any person compelled to attend a hearing before the Department is entitled to fees for attendance in an amount to be determined by the Department and to his or her expenses of attendance. The fees and expenses are a part of the cost of administering this chapter.
Nev. Rev. Stat. § 368A.290 — NV Code / Title 32 / Chapter 368A / Section 368A.290
Action for refund: Period for commencement; venue; waiver
Status: in_force

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by: (a) The Commission, the claimant may bring an action against the Board on the grounds set forth in the claim. (b) The Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim.

2. An action brought pursuant to subsection 1 must be brought in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Board or the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

3. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
Nev. Rev. Stat. § 369.280 — NV Code / Title 32 / Chapter 369 / Section 369.280
Summary suspension or revocation of license: Grounds; procedure
Status: in_force

1. Notwithstanding any other provision of this chapter, the board of county commissioners or the governing body of a city, as applicable, shall have the right to suspend or revoke summarily any license in cases appearing to it to be of an aggravated and flagrant violation of law.

2. On request, in all such cases, the Department shall conduct a hearing covering the proceedings and evidence, if any, before the board of county commissioners or the governing body of a city, as applicable, and any additional evidence offered by the board of county commissioners, the governing body or the licensee.

3. The hearing before the Department shall be had on reasonable notice of time, place and subject matter to the licensee and the board of county commissioners or the governing body of a city, as applicable, and the Department shall decide the matter without delay by either confirming, modifying or setting aside the action of the board of county commissioners or the governing body, as applicable.

4. If the Department finds that a licensee is violating any of the provisions of this chapter, the Department may issue a summary suspension of the violator's license. The Department shall notify the board of county commissioners or the governing body of a city, as applicable, of such suspension. Within 10 days after such notice the Department shall conduct a public hearing in the matter in the appropriate county or city, as applicable. The board of county commissioners or the governing body of a city, as applicable, may appear before the Department at the hearing.
Nev. Rev. Stat. § 375A.615 — NV Code / Title 32 / Chapter 375A / Section 375A.615
“Executor” defined
Status: in_force

“Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator or administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state.
Nev. Rev. Stat. § 365.351 — NV Code / Title 32 / Chapter 365 / Section 365.351
Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax
Status: in_force

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

2. As used in this section, “responsible person” includes: (a) An officer or employee of a corporation; and (b) A member or employee of a partnership or limited-liability company, whose job or duty it is to collect, account for or pay to the Department the tax imposed by this chapter.
Nev. Rev. Stat. § 361.4535 — NV Code / Title 32 / Chapter 361 / Section 361.4535
Projections of revenue from ad valorem taxes: Duties of county assessors and Department
Status: in_force

1. On or before March 5 of each year, the county assessor of each county shall provide to the Department, in addition to the information provided pursuant to NRS 361.390 , such information regarding each parcel or other taxable unit of property in the county as the Department determines to be necessary to carry out subsection 2.

2. On or before March 25 of each year, the Department shall provide to each local government in this State a projection of the revenue the local government may receive for the upcoming fiscal year from ad valorem taxes.
Nev. Rev. Stat. § 360B.440 — NV Code / Title 32 / Chapter 360B / Section 360B.440
“Electronic” construed
Status: in_force

“ Electronic ” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities.
Nev. Rev. Stat. § 360.7594 — NV Code / Title 32 / Chapter 360 / Section 360.7594
Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure
Status: in_force

1. Except as otherwise provided in this subsection, the Office of Economic Development shall not approve any application for transferable tax credits submitted pursuant to NRS 360.759 if approval of the application would cause the total amount of transferable tax credits approved pursuant to NRS 360.759 for each fiscal year to exceed the sum of $10,000,000. Any portion of the $10,000,000 per fiscal year for which transferable tax credits have not previously been approved may be carried forward and made available for approval during the next or any future fiscal year.

2. The transferable tax credits issued to any production company for any qualified production pursuant to NRS 360.759 : (a) Must not exceed a total amount of $6,000,000; and (b) Expire 4 years after the date on which the transferable tax credits are issued to the production company.

3. For the purposes of calculating qualified direct production expenditures: (a) The compensation payable to all producers who are Nevada residents must not exceed 10 percent of the portion of the total budget of the qualified production that was expended in or attributable to any expenses incurred in this State. (b) The compensation payable to all producers who are not Nevada residents must not exceed 5 percent of the portion of the total budget of the qualified production that was expended in or attributable to any expenses incurred in this State. (c) The compensation payable to any employee, independent contractor or any other person paid a wage or salary as compensation for providing labor services on the production of the qualified production must not exceed $750,000.
Nev. Rev. Stat. § 372.760 — NV Code / Title 32 / Chapter 372 / Section 372.760
False or fraudulent return
Status: in_force

Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 364 days in the county jail, or be punished by both fine and imprisonment.
Nev. Rev. Stat. § 360B.170 — NV Code / Title 32 / Chapter 360B / Section 360B.170
Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement
Status: in_force

No provision of the Agreement authorized by this chapter invalidates, in whole or part, or amends any provision of the laws of this state. Adoption of the Agreement by this state does not amend or modify any law of this state. Implementation of any condition of the Agreement in this state, whether adopted before, at or after membership of this state in the Agreement, must be by the action of this state.
Nev. Rev. Stat. § 361A.160 — NV Code / Title 32 / Chapter 361A / Section 361A.160
Appeal of determination
Status: in_force

The determination of use and agricultural use assessment in each year are final unless appealed in the manner provided in chapter 361 of NRS for complaints of overvaluation, excessive valuation or undervaluation.
Nev. Rev. Stat. § 361.580 — NV Code / Title 32 / Chapter 361 / Section 361.580
Accounting by tax receiver to county auditor following period for redemption; duties of county auditor
Status: in_force

1. No later than July 31 of each year following the redemption period as set forth in NRS 361.570 , the ex officio tax receiver shall attend at the office of the county auditor with the assessment roll and shall render for the period ending on June 30 of that year an account under oath to the county auditor as to the amount of the taxes paid on the roll, the amount of taxes stricken by the board of county commissioners and the amount of taxes delinquent on the roll.

2. The county auditor shall audit the account and make a final settlement with the ex officio tax receiver of all taxes charged against him or her on account of the assessment roll.
Nev. Rev. Stat. § 363C.400 — NV Code / Title 32 / Chapter 363C / Section 363C.400
Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492)
Status: in_force

1. The other transportation business category (NAICS 483, 485, 486, 487, 488, 491 and 492) includes all business entities primarily engaged in: (a) Water transportation, including, without limitation, the transportation of passengers and cargo using watercraft; (b) Transit and ground passenger transportation, including, without limitation, charter buses, school buses, interurban bus transportation, taxis and limousine services, street railroads, commuter rail and rapid transit; (c) Pipeline transportation, including, without limitation, using transmission pipelines to transport products, such as crude oil, natural gas, refined petroleum products and slurry; (d) Scenic and sightseeing transportation, including, without limitation, on land or the water, or in the air; (e) Support activities for transportation, including, without limitation, air traffic control services, marine cargo handling, motor vehicle towing, railroad switching and terminals, and ship repair and maintenance not done in a shipyard, such as floating drydock services in a harbor; (f) Postal services, including, without limitation, the activities of the United States Postal Service and its subcontractors operating under a universal service obligation to provide mail services, deliver letters and small parcels, and rural post offices on contract to the United States Postal Service; and (g) Courier and messenger services, including, without limitation, the provision of intercity, local or international delivery of parcels and documents without operating under a universal service obligation.

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 0.129 percent.
Nev. Rev. Stat. § 360A.430 — NV Code / Title 32 / Chapter 360A / Section 360A.430
Sale of seized property: Procedure
Status: in_force

1. At a sale described in NRS 360A.420 , the Department shall sell the property in accordance with law and the notice and deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.

2. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.
Nev. Rev. Stat. § 372.700 — NV Code / Title 32 / Chapter 372 / Section 372.700
Standing to recover
Status: in_force

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
Nev. Rev. Stat. § 375B.150 — NV Code / Title 32 / Chapter 375B / Section 375B.150
Return: Person liable for payment required to file; time for filing; regulations
Status: in_force

1. The person liable for paying the generation-skipping transfer tax imposed by NRS 375B.100 who is required to file a United States estate and generation-skipping transfer tax return or a United States gift and generation-skipping transfer tax return shall file with the Department on or before the date the United States tax return is required to be filed, a copy of the United States tax return and any documentation concerning the amount owed to the State of Nevada which is required by the Department.

2. The Department shall adopt regulations to require sufficient documentation of the amount due to the State of Nevada pursuant to this chapter.
Nev. Rev. Stat. § 377A.011 — NV Code / Title 32 / Chapter 377A / Section 377A.011
“Agriculture” defined
Status: in_force

1. “ Agriculture ” means the current use of real property as a business venture for profit, which business venture produced a minimum gross income of $5,000 during the immediately preceding calendar year from the following pursuits: (a) Raising, harvesting and selling crops, fruit, flowers, timber or other products of the soil; (b) Feeding, breeding, management and sale of livestock, poultry or the produce thereof; (c) Operating a feed lot consisting of at least 50 head of cattle or an equivalent number of animal units of sheep or hogs, for the production of food; (d) Raising furbearing animals or bees; or (e) Dairying and the sale of dairy products. The term includes every process and step necessary and incident to the preparation and storage of the products raised on such property for human or animal consumption or for marketing except actual market locations.

2. As used in this section, “ current use ” of real property for agricultural purposes includes: (a) Land lying fallow for 1 year as a normal and regular requirement of good agricultural husbandry; (b) Land planted in orchards or other perennials prior to maturity; and (c) Land leased or otherwise made available for use by an agricultural association formed pursuant to chapter 547 of NRS .
Nev. Rev. Stat. § 372.245 — NV Code / Title 32 / Chapter 372 / Section 372.245
Resale certificate: Commingled fungible goods
Status: in_force

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.
Nev. Rev. Stat. § 370.195 — NV Code / Title 32 / Chapter 370 / Section 370.195
Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment
Status: in_force

1. The amount owing for revenue stamps for which payment was deferred in any calendar month is due on or before the 25th day of the following calendar month. Payment must be made by a remittance payable to the Department.

2. Upon request of the wholesale dealer for good cause shown, the Department may grant an extension of the due date of any deferred payment for a period not exceeding 5 days.

3. The Department may suspend without prior notice the privilege to defer payment for the purchase of revenue stamps or may reduce the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time if: (a) The wholesale dealer fails to pay for stamps at the times required by subsection 1; (b) The bond or bonds required pursuant to NRS 370.589 are cancelled or become void, impaired or unenforceable for any reason; or (c) The Department determines that any deferred payments are in jeopardy of not being paid.
Nev. Rev. Stat. § 365.175 — NV Code / Title 32 / Chapter 365 / Section 365.175
Rate of tax on certain motor vehicle fuel; duties of suppliers
Status: in_force

Every supplier shall:

1. Not later than the last day of each calendar month, submit to the Department a statement of all motor vehicle fuel, except aviation fuel, sold, distributed or used by the supplier in this State during the preceding calendar month; and

2. In accordance with the provisions of NRS 365.330 , pay an excise tax on all motor vehicle fuel, except aviation fuel, in the amount of 17.65 cents per gallon so sold, distributed or used.
Nev. Rev. Stat. § 361.2212 — NV Code / Title 32 / Chapter 361 / Section 361.2212
Petition to review criminal history of person to determine whether criminal history disqualifies person from obtaining certificate
Status: in_force

1. The Department shall develop and implement a process by which a person with a criminal history may petition the Department to review the criminal history of the person to determine if the person's criminal history will disqualify the person from obtaining an appraiser's certificate pursuant to NRS 361.221 .

2. Not later than 90 days after a petition is submitted to the Department pursuant to subsection 1, the Department shall inform the person of the determination of the Department of whether the person's criminal history will disqualify the person from obtaining a certificate. The Department is not bound by its determination of disqualification or qualification and may rescind such a determination at any time.

3. The Department may provide instructions to a person who receives a determination of disqualification to remedy the determination of disqualification. A person may resubmit a petition pursuant to subsection 1 not earlier than 6 months after receiving instructions pursuant to this subsection if the person remedies the determination of disqualification.

4. A person with a criminal history may petition the Department at any time, including, without limitation, before obtaining any education or paying any fee required to obtain a certificate from the Department.

5. A person may submit a new petition to the Department not earlier than 2 years after the final determination of the initial petition submitted to the Department.

6. The Department may impose a fee of up to $50 upon the person to fund the administrative costs in complying with the provisions of this section. The Department may waive such fees or allow such fees to be covered by funds from a scholarship or grant.

7. The Department may post on its Internet website: (a) The requirements to obtain an appraiser's certificate from the Department; and (b) A list of crimes, if any, that would disqualify a person from obtaining a certificate from the Department.

8. The Department may request the criminal history record of a person who petitions the Department for a determination pursuant to subsection 1. To the extent consistent with federal law, if the Department makes such a request of a person, the Department shall require the person to submit his or her criminal history record which includes a report from: (a) The Central Repository for Nevada Records of Criminal History; and (b) The Federal Bureau of Investigation.

9. A person who petitions the Department for a determination pursuant to subsection 1 shall not submit false or misleading information to the Department.

10. The Department shall, on or before the 20th day of January, April, July and October, submit to the Director of the Legislative Counsel Bureau in an electronic format prescribed by the Director, a report that includes: (a) The number of petitions submitted to the Department pursuant to subsection 1; (b) The number of determinations of disqualification made by the Department pursuant to subsection 1; (c) The reasons for such determinations; and (d) Any other information that is requested by the Director or which the Department determines would be helpful.

11. The Director shall transmit a compilation of the information received pursuant to subsection 10 to the Legislative Commission quarterly, unless otherwise directed by the Commission.
Nev. Rev. Stat. § 372.055 — NV Code / Title 32 / Chapter 372 / Section 372.055
“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 Tax Commission determines that it is necessary for the efficient administration of this chapter to regard any salesmen, 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 Tax Commission 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 and surgeon 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 in the performance of his 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. § 372.102 — NV Code / Title 32 / Chapter 372 / Section 372.102
“Vehicle” defined
Status: in_force

“Vehicle” has the meaning ascribed to it in NRS 482.135 .
Nev. Rev. Stat. § 375A.680 — NV Code / Title 32 / Chapter 375A / Section 375A.680
Determination and record to be filed with taxing authorities
Status: in_force

The determination of the board and the record of its proceedings must be filed with the authority having jurisdiction to assess the death tax in the state determined to be the domicile of the decedent and with the authorities which would have had jurisdiction to assess the death tax in each of the other states involved if the decedent had been found to be domiciled therein.
Nev. Rev. Stat. § 370.515 — NV Code / Title 32 / Chapter 370 / Section 370.515
Restriction on collection by Department of tax for products sold on Indian reservation or colony
Status: in_force

The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:

1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501 ;

2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and

3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.
Nev. Rev. Stat. § 362.040 — NV Code / Title 32 / Chapter 362 / Section 362.040
Exclusion of assessment from roll
Status: in_force

Upon receipt of an affidavit from the county recorder pursuant to NRS 362.050 stating that at least $100 in development work has been actually performed upon the patented mine or mining claim during the federal mining assessment work period ending within the year before the fiscal year for which the assessment has been levied, the assessor shall exclude from the roll the assessment against the patented mine or mining claim named in the affidavit.
Nev. Rev. Stat. § 363A.010 — NV Code / Title 32 / Chapter 363A / Section 363A.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363A.015 to 363A.060 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360A.110 — NV Code / Title 32 / Chapter 360A / Section 360A.110
Offsetting of overpayments
Status: in_force

1. Except as otherwise provided in subsection 2, in making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods or against penalties and the interest on underpayments.

2. No interest is allowed on any overpayment that the Department determines has been made intentionally or by reason of careless reporting.
Nev. Rev. Stat. § 371.100 — NV Code / Title 32 / Chapter 371 / Section 371.100
Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions
Status: in_force

1. The governmental services tax imposed by this chapter does not apply to: (a) Vehicles owned by the United States, the State of Nevada, any political subdivision of the State of Nevada, or any county, municipal corporation, city, unincorporated town or school district in the State of Nevada; (b) Except for vehicles used for commercial purposes, vehicles owned by the governing body of an Indian reservation or Indian colony in this State if: (1) The Indian tribe of the reservation or colony is recognized by federal law; and (2) The governing body is located on the reservation or colony; (c) Vehicles for whose operation money is provided by the State or Federal Government and which are operated solely for the transportation of or furnishing services to elderly persons or persons with disabilities; or (d) Emergency vehicles owned by any volunteer fire department or volunteer ambulance service based in this State.

2. Any vehicle which ceases to be used exclusively for the purpose for which it is exempted from the governmental services tax by this section becomes immediately subject to that tax.

3. Except as otherwise provided in subsection 4, vehicles exempted from the governmental services tax by this section which are leased, loaned or otherwise made available to and used by a private person, association or corporation in connection with a business conducted for profit are subject to taxation in the same amount and to the same extent as though the lessee or user were the owner of such vehicle.

4. Vehicles which are used by a private person and are dedicated for exclusive use as part of a system which: (a) Operates vehicles for public transportation in an urban area; (b) Transports persons who pay the established fare; and (c) Uses public money to operate the system or acquire new equipment, are exempted from the governmental services tax imposed by this chapter.
Nev. Rev. Stat. § 361.660 — NV Code / Title 32 / Chapter 361 / Section 361.660
Complaint and summons may contain more specific description of property than is contained in assessment roll
Status: in_force

1. In all suits brought by the district attorney for delinquent taxes, the district attorney is authorized and empowered to make, in the summons and complaint, additional and more certain description than that contained in the assessment roll of the real property assessed and upon which suit is brought for the taxes due thereon, as the district attorney may deem proper, whether the same is an estate in fee, possessory claims, or claim to or right of possession to any lands.

2. Where such additional description is made, evidence may be introduced to prove that the property described in the summons and complaint is the same property as that described in the assessment roll; but the complaint and summons shall aver such fact, and the judgment and execution and all proceedings thereafter shall follow the description given in the assessment roll and the additional description given in the summons and complaint.
Nev. Rev. Stat. § 371.101 — NV Code / Title 32 / Chapter 371 / Section 371.101
Exemption of vehicle registered by surviving spouse
Status: in_force

1. Vehicles registered by surviving spouses, not to exceed the amount of $1,000 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but actual bona fide residents of this State, and must be filed in but one county in this State to the same family.

2. For the purpose of this section, vehicles in which the surviving spouse has any interest shall be deemed to belong entirely to that surviving spouse.

3. The person claiming the exemption shall file with the Department in the county where the exemption is claimed an affidavit declaring his or her residency and that the exemption has been claimed in no other county in this State for that year. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail.

4. A surviving spouse is not entitled to the exemption provided by this section in any fiscal year beginning after any remarriage, even if the remarriage is later annulled.

5. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to each amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.
Nev. Rev. Stat. § 368A.270 — NV Code / Title 32 / Chapter 368A / Section 368A.270
Interest on overpayments; disallowance of interest
Status: in_force

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the tax imposed by this chapter in accordance with the provisions of NRS 368A.140 .

2. If the overpayment is paid to the Department, the interest must be paid at the rate set forth in, and in accordance with the provisions of, NRS 360.2937 .

3. If the Board or the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Board or the Department shall not allow any interest on the overpayment.
Nev. Rev. Stat. § 361.069 — NV Code / Title 32 / Chapter 361 / Section 361.069
Household goods and furniture exempted; exclusion of rental property
Status: in_force

1. Except as otherwise provided in this section, household goods and furniture are exempt from taxation.

2. Except as otherwise provided in subsection 3, appliances and furniture which are owned by a person who engages in the business of renting the appliances or furniture to other persons are not exempt from taxation.

3. Except as otherwise provided in this subsection, the assessment of rented or leased appliances or furniture, or both, of a time-share project governed by the provisions of chapter 119A of NRS , which contains five or more units, must be reduced by a percentage equal to the average percentage of time that all of the units are occupied by an owner of a time share in the project. If the units of the time-share project are occupied by owners of time shares in the project for an average of more than 90 percent of the fiscal year, the rented or leased appliances or furniture, or both, are exempt from taxation. As used in this subsection: (a) “ Owner ” has the meaning ascribed to it in NRS 119A.056 . (b) “ Unit ” has the meaning ascribed to it in NRS 119A.160 .

4. As used in this section: (a) “ Household goods and furniture ” includes, without limitation, the following items if used in a residence: (1) Clothing; (2) Personal effects; (3) Gold and silver; (4) Jewelry; (5) Appliances that are not attached to real property or a mobile or manufactured home; (6) Furniture; (7) Recreational equipment not required by NRS to be registered; and (8) Portable goods and storage sheds and other household equipment. (b) “ Engages in the business of renting appliances or furniture ” means: (1) Renting or leasing appliances or furniture, or both, to other persons not in conjunction with the rental or lease of a dwelling unit; or (2) Renting or leasing appliances or furniture, or both, to other persons in conjunction with the rental or lease of a dwelling unit located in a complex containing five or more dwelling units which are rented or leased by the owner to other persons in conjunction with appliances or furniture, or both.
Nev. Rev. Stat. § 366.715 — NV Code / Title 32 / Chapter 366 / Section 366.715
Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice
Status: in_force

1. The Department may seal a special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of a rack of a special fuel dealer or special fuel supplier, if the retailer, special fuel dealer or special fuel supplier: (a) Becomes delinquent in payment of any amount due pursuant to the provisions of this chapter; (b) Operates without the license required by the provisions of this chapter; or (c) Operates without the bond or cash deposit required by the provisions of this chapter.

2. A special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of the rack of a special fuel dealer or special fuel supplier, may be sealed until all required reports are filed, the tax, penalties and interest are paid in full, the required license is obtained and the bond or cash deposit is provided.

3. Before sealing a fuel pump or the metered pipes and hoses of a rack, the Department must send a notice by registered or certified mail to the retailer, special fuel dealer or special fuel supplier at his or her last known address ordering him or her to appear before the Department at a time not less than 10 days after the mailing of the notice and show cause why the fuel pump or the metered pipes and hoses of the rack should not be sealed.
Nev. Rev. Stat. § 368A.140 — NV Code / Title 32 / Chapter 368A / Section 368A.140
Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS
Status: in_force

1. The Board shall collect the tax imposed by this chapter from taxpayers who are licensed gaming establishments. The Commission shall adopt such regulations as are necessary to carry out the provisions of this subsection. The regulations must be adopted in accordance with the provisions of chapter 233B of NRS and must be codified in the Nevada Administrative Code.

2. The Department shall: (a) Collect the tax imposed by this chapter from all other taxpayers; and (b) Adopt such regulations as are necessary to carry out the provisions of paragraph (a).

3. For the purposes of: (a) Subsection 1, the provisions of chapter 463 of NRS relating to the payment, collection, administration and enforcement of gaming license fees and taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter. (b) Subsection 2, the provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.

4. To ensure that the tax imposed by NRS 368A.200 is collected fairly and equitably, the Commission, the Board and the Department shall: (a) Jointly, coordinate the administration and collection of that tax and the regulation of taxpayers who are liable for the payment of the tax. (b) Upon request, assist the other agencies in the collection of that tax.
Nev. Rev. Stat. § 360.020 — NV Code / Title 32 / Chapter 360 / Section 360.020
Qualifications of commissioners
Status: in_force

1. Five of the commissioners must have at least 10 years' experience, respectively, in the following fields: (a) Real property. (b) Utility business. (c) Agriculture and livestock business. (d) Finance. (e) Mining.

2. The remaining commissioners must be versed in other areas of property taxation and must be sufficiently experienced in business generally to be able to bring knowledge and sound judgment to the deliberations of the Nevada Tax Commission.
Nev. Rev. Stat. § 370.645 — NV Code / Title 32 / Chapter 370 / Section 370.645
“Participating manufacturer” defined
Status: in_force

“ Participating manufacturer ” has the meaning ascribed to it in NRS 370A.080 .
Nev. Rev. Stat. § 360B.080 — NV Code / Title 32 / Chapter 360B / Section 360B.080
“Seller” defined
Status: in_force

“ Seller ” means any person making sales, leases or rentals of tangible personal property.
Nev. Rev. Stat. § 363D.120 — NV Code / Title 32 / Chapter 363D / Section 363D.120
Businesses constituting passive entities
Status: in_force

1. For the purposes of this chapter, a business is a “ passive entity ” only if: (a) The business is a limited-liability company, general partnership, limited-liability partnership, limited partnership or limited-liability limited partnership, or a trust, other than a business trust; (b) During the period for which the gross revenue of the business entity is reported pursuant to NRS 363D.160 , at least 90 percent of the business entity's federal gross income consists of the following income: (1) Dividends, interest, foreign currency exchange gains, periodic and nonperiodic payments with respect to notional principal contracts, option premiums, cash settlements or termination payments with respect to a financial instrument, and income from a limited-liability company; (2) Capital gains from the sale of real property, gains from the sale of commodities traded on a commodities exchange and gains from the sale of securities; and (3) Royalties, bonuses or delay rental income from mineral properties and income from other nonoperating mineral interests; and (c) The business entity does not receive more than 10 percent of its federal gross income from conducting an active trade or business.

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

3. For the purposes of paragraph (c) of subsection 1: (a) Except as otherwise provided in this subsection, a business entity is “conducting an active trade or business” if: (1) The activities being carried on by the business entity include one or more active operations that form a part of the process of earning income or profit, and the business entity performs active management and operating functions; or (2) Any assets, including, without limitation, royalties, patents, trademarks and other intangible assets, held by the business entity are used in the active trade or business of one or more related business entities. (b) The ownership of a royalty interest or a nonoperating working interest in mineral rights does not constitute the conduct of an active trade or business. (c) The payment of compensation to employees or independent contractors for financial or legal services reasonably necessary for the operation of a business does not constitute the conduct of an active trade or business. (d) Holding a seat on the board of directors of a business entity does not by itself constitute the conduct of an active trade or business. (e) Activities performed by a business entity include activities performed by persons outside the business entity, including independent contractors, to the extent that those persons perform services on behalf of the business entity and those services constitute all or any part of the business entity's trade or business.
Nev. Rev. Stat. § 375A.175 — NV Code / Title 32 / Chapter 375A / Section 375A.175
Determination of tax upon failure to file return or upon filing of false or fraudulent return
Status: in_force

In the case of a false or fraudulent return or failure to file a return, the Department may determine the tax at any time.
Nev. Rev. Stat. § 365.210 — NV Code / Title 32 / Chapter 365 / Section 365.210
Limitations on levy of excise, privilege or occupational tax by political subdivision or municipal corporation
Status: in_force

1. No county, city or other political subdivision or municipal corporation may levy or collect any excise, privilege or occupation tax upon or measured by the receipt, storage, sale, distribution, transportation or use of motor vehicle fuel, fuel for jet or turbine-powered aircraft or any other inflammable or combustible liquids except: (a) The county fuel taxes authorized by chapter 373 of NRS . (b) A tax on fuel for jet or turbine-powered aircraft authorized by NRS 365.203 . (c) A tax on aviation fuel authorized by NRS 365.203 . (d) Any motor vehicle fuel taxation in effect on January 1, 1935, in any city or town. (e) A tax or fee imposed upon a business by a county or city that is authorized by law, except as otherwise provided in subsection 2 or pursuant to subsection 1 of NRS 364.210 .

2. After March 25, 1991, no county, city or other political subdivision or municipal corporation responsible for the operation of an airport may impose a new tax or fee upon the sale or distribution of fuel for jet or turbine-powered aircraft except: (a) A tax on fuel for jet or turbine-powered aircraft authorized by NRS 365.203 . (b) Any fuel flowage fee imposed upon aircraft or organizations servicing aircraft in lieu of rent for use of the terminal, landing fees or other airport charges.
Nev. Rev. Stat. § 365.100 — NV Code / Title 32 / Chapter 365 / Section 365.100
Administration and enforcement by Department
Status: in_force

Except as otherwise provided, the Department is charged with the administration and enforcement of this chapter.
Nev. Rev. Stat. § 361.7316 — NV Code / Title 32 / Chapter 361 / Section 361.7316
Time and conditions of assignment
Status: in_force

1. A county treasurer may assign a tax lien against a parcel of real property at any time after the taxes on that parcel become delinquent and before judgment in favor of the county is entered pursuant to NRS 361.700 if: (a) The parcel is on the secured roll; and (b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483 .

2. If two or more parcels are assessed as a single parcel, one tax lien may be assigned for that single parcel.
Nev. Rev. Stat. § 372.630 — NV Code / Title 32 / Chapter 372 / Section 372.630
Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser
Status: in_force

1. If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person, or his or her successors, administrators or executors.

2. Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) 1 and NRS 372.210 to 372.255 , inclusive, must be credited or refunded by the State to the purchaser, subject to the requirements of NRS 360.236 .

1 Per the reviser, sections 34 to 38 of the Sales and Use Tax Act (Laws 1955, c. 397), have been included in NRS as NRS 372.185 to 372.205, inclusive.
Nev. Rev. Stat. § 361.731 — NV Code / Title 32 / Chapter 361 / Section 361.731
“Tax lien” defined
Status: in_force

“ Tax lien ” means a perpetual lien which remains against a parcel of real property until the taxes assessed against that parcel and any penalties, interest, fees and costs which may accrue thereon are paid:

1. To the county treasurer; or

2. If the lien is assigned pursuant to NRS 361.7303 to 361.733 , inclusive, to the assignee or any successor in interest of the assignee.
Nev. Rev. Stat. § 369.290 — NV Code / Title 32 / Chapter 369 / Section 369.290
Renewal of cancelled license
Status: in_force

Upon a subsequent written recommendation of the board of county commissioners or the governing body of a city, as applicable, setting forth that the licensee has shown proper cause in the opinion of the board of county commissioners or the governing body, as applicable, the Department may renew any license cancelled as provided in this chapter.
Nev. Rev. Stat. § 360.597 — NV Code / Title 32 / Chapter 360 / Section 360.597
Definitions
Status: in_force

As used in NRS 360.597 to 360.5975 , inclusive, unless the context otherwise requires:

1. “ Business ” includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect.

2. “ Person ” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or any other group or combination acting as a unit, but shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.

3. “ Retail sale ” has the meaning ascribed to it in NRS 372.050 .

4. “ Seller ” includes every person engaged in the business of selling tangible personal property of any kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax imposed by NRS 372.105 or 372.185 or an ordinance enacted pursuant to NRS 377.030 .

5. “ Tangible personal property ” has the meaning ascribed to it in NRS 372.085 .
Nev. Rev. Stat. § 361.767 — NV Code / Title 32 / Chapter 361 / Section 361.767
Assessment of personal property that was not assessed or was underassessed
Status: in_force

1. If the county assessor determines that certain personal property was not assessed, the assessor may assess the property based upon its taxable value in the year in which it was not assessed.

2. If the county assessor determines that certain personal property was underassessed because it was incorrectly reported by the owner, the assessor may assess the property based upon its taxable value in the year in which it was underassessed. He or she may then send an additional tax bill for an amount which represents the difference between the reported value and the taxable value for each year.

3. The assessments provided for in subsections 1 and 2 may be made at any time within 3 years after the end of the fiscal year in which the taxes would have been due. The tax bill must specify the fiscal year for which the tax is due and the applicable rate and whether it is for property which was not assessed or for property which was underassessed.

4. If property is not assessed or is underassessed because the owner submitted an incorrect written statement or failed to submit a written statement required pursuant to subsection 1 of NRS 361.265 , there must be added to the taxes due a penalty in the amount of 20 percent of the tax for each year the property was not assessed or was underassessed. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.
Nev. Rev. Stat. § 373.080 — NV Code / Title 32 / Chapter 373 / Section 373.080
Transmittal to counties of taxes collected by Department; reimbursement for costs
Status: in_force

Except as otherwise provided in NRS 373.083 , all fuel taxes collected during any month by the Department pursuant to a contract with a county must be transmitted each month by the Department to the county and the Department shall, in accordance with the terms of the contract, charge the county for the Department's services specified in this section and in NRS 373.070 , except that in the case of a fuel tax imposed pursuant to NRS 373.062 , 373.065 , 373.066 or 373.0663 , the charge must not exceed 1 percent of the tax collected by the Department.
Nev. Rev. Stat. § 366.089 — NV Code / Title 32 / Chapter 366 / Section 366.089
“Storage tank” defined
Status: in_force

“Storage tank” means any container designed to transport or store fuel, including, without limitation, a fuel tank on a motor vehicle that is used to supply fuel for the propulsion of the motor vehicle.
Nev. Rev. Stat. § 375.023 — NV Code / Title 32 / Chapter 375 / Section 375.023
Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection
Status: in_force

1. In addition to all other taxes imposed on transfers of real property, a tax, at the rate of $1.30 on each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.

2. The amount of the tax must be computed on the basis of the value of the transferred property as declared pursuant to NRS 375.060 .

3. The county recorder of each county shall collect the tax in the manner provided in NRS 375.030 , except that the amount collected must be transmitted to the State Controller for deposit in the State General Fund within 30 days after the end of the calendar quarter during which the tax was collected.

4. The county recorder of each county may deduct and withhold from the taxes collected 1 percent of those taxes to reimburse the county for the cost of collecting the tax.
Nev. Rev. Stat. § 360.980 — NV Code / Title 32 / Chapter 360 / Section 360.980
Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city
Status: in_force

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

1. For the purpose of encouraging local economic development, the governing body of a city or county in which a qualified project is located may grant to any participant in a qualified project 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 subsection 1, the governing body of the city or county must provide by ordinance for a pilot project for granting abatements to participants in a qualified project.

3. A governing body of a city or county that grants an abatement pursuant to subsection 1 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 projects located within the jurisdiction of the governing body for which a certificate of eligibility for transferable tax credits was approved; (b) If applicable, the number and dollar amount of the abatements granted by the governing body pursuant to subsection 1; and (c) The number of persons within the jurisdiction of the governing body that were employed by each participant in a qualified project and the amount of wages paid to those persons.
Nev. Rev. Stat. § 363D.065 — NV Code / Title 32 / Chapter 363D / Section 363D.065
“Pass-through entity” defined
Status: in_force

“ Pass-through entity ” means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation.
Nev. Rev. Stat. § 360.866 — NV Code / Title 32 / Chapter 360 / Section 360.866
“Qualified allocation plan” defined
Status: in_force

“ Qualified allocation plan ” means the plan established by the Division pursuant to NRS 319.145 for allocating federal low-income housing tax credits.
Nev. Rev. Stat. § 360A.050 — NV Code / Title 32 / Chapter 360A / Section 360A.050
Extension of time for payment: Interest on amount due
Status: in_force

If the Department grants an extension of time for paying any amount required to be paid pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , a person who pays the amount within the period for which the extension is granted shall pay, in addition to the amount owing, interest at the rate of 1 percent per month from the date the amount would have been due without the extension until the date of payment.
Nev. Rev. Stat. § 363B.170 — NV Code / Title 32 / Chapter 363B / Section 363B.170
Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
Status: in_force

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this state or against any officer of the State to prevent or enjoin the collection under this chapter of the tax imposed by this chapter or any amount of tax, penalty or interest required to be collected.

2. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.
Nev. Rev. Stat. § 361.140 — NV Code / Title 32 / Chapter 361 / Section 361.140
Exemptions of certain charitable corporations
Status: in_force

1. In addition to the corporations defined by law to be charitable corporations there are hereby included: (a) Any corporation whose objects and purposes are religious, educational or for public charity and whose funds have been derived in whole or substantial part from grants or other donations from governmental entities or donations from the general public, or both, not including donations from any officer or trustee of the corporation; and (b) Any corporation prohibited by its articles of incorporation from declaring or paying dividends, and where the money received by it is devoted to the general purpose of charity and no portion of the money is permitted to inure to the benefit of any private person engaged in managing the charity, except reasonable compensation for necessary services actually rendered to the charity, and where indigent persons without regard to race, color, sexual orientation, or gender identity or expression may receive medical care and attention without charge or cost.

2. All buildings belonging to a corporation defined in subsection 1, together with the land actually occupied by the corporation for the purposes described and the personal property actually used in connection therewith, are exempt from taxation when used solely for the purpose of the charitable corporation.
Nev. Rev. Stat. § 369.173 — NV Code / Title 32 / Chapter 369 / Section 369.173
Distribution and apportionment of money collected from tax on certain liquor
Status: in_force

The Department shall apportion, on a monthly basis, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax collected during the preceding month which is equivalent to 50 cents per wine gallon, among Carson City and the counties of this state in proportion to their respective populations. The State Controller shall deposit the amounts apportioned to Carson City and each county in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of Carson City and each county.
Nev. Rev. Stat. § 361A.250 — NV Code / Title 32 / Chapter 361A / Section 361A.250
Redetermination of use: Complaint; hearing; order; judicial review
Status: in_force

1. Any person claiming that any open-space real property is no longer in the approved open-space use may file a complaint and proof of the claim with the board of county commissioners of the county or counties in which the property is located. The complaint and proof must show the name of each owner of record of the property, its location, description and the use in which it is claimed to be.

2. The board shall hear the complaint after 10 days' notice of the time to the complainant and each owner of the property.

3. The board shall examine the proof and all data and evidence submitted by the complainant, together with any evidence submitted by the county assessor or any other person. The board shall notify the complainant, each owner of the property and the county assessor of its determination within 10 days after the hearing. It shall direct the county assessor to appraise, value and tax the property for the ensuing fiscal year in a manner consistent with its determination and the provisions of this chapter and, in appropriate cases, order the tax receiver to collect any amounts due under NRS 361A.280 and 361A.283 .

4. The determination of the board may be appealed to the district court by the complainant or the owner of the property as provided in NRS 361A.240 .
Nev. Rev. Stat. § 361.7311 — NV Code / Title 32 / Chapter 361 / Section 361.7311
Agreements for assignment of tax liens
Status: in_force

1. If any taxes assessed against a parcel of real property pursuant to this chapter are delinquent and the requirements of NRS 361.7316 are otherwise satisfied, an owner of the property may authorize the county treasurer of the county in which the property is located to assign to an assignee the tax lien on the property. Any such authorization must be in writing and acknowledged by the owner before a notary public.

2. An authorization given pursuant to this section must be made pursuant to a separate written agreement between the owner and the assignee. The agreement: (a) Must provide that: (1) The owner may redeem the tax lien by paying to the assignee the amounts required by the agreement, in the manner provided by the agreement; and (2) The assignee is required to issue a release of the tax lien to the owner within 20 business days after the owner pays in full the amounts required by the agreement and otherwise fully performs the owner's obligations under the agreement. (b) May provide for payment by the owner to the assignee of: (1) The amount paid by the assignee to the county treasurer pursuant to NRS 361.7312 as consideration for the assignment; (2) Fees for recording and other expenses incurred by the assignee in connection with the authorization and assignment, the total of which must not exceed $600 if the property is a single-family residence occupied by the owner; (3) Interest on the foregoing amounts, until paid as provided by the agreement, at a rate not to exceed 15 percent per annum; and (4) Any costs reasonably and necessarily incurred by the assignee to enforce the agreement or the tax lien, including, without limitation, attorney's fees and costs of suit, if the owner does not redeem the lien or otherwise does not perform in accordance with the agreement. (c) May provide for either or both of the following remedies if the owner fails to redeem the tax lien or otherwise fails to perform in accordance with the agreement: (1) An action by the assignee for collection of the amounts due pursuant to the agreement, as provided by law for the enforcement of contracts in writing; and (2) An action by the assignee for collection of the taxes, penalties, interest, fees and costs relating to the tax lien, in the manner provided by NRS 361.625 to 361.730 , inclusive, except insofar as any provision of those sections applies only to the district attorney of the county or an action commenced by the district attorney.

3. The assignee shall cause the agreement described in subsection 2, with the certificate of assignment of the tax lien issued pursuant to NRS 361.7318 , to be recorded in the office of the county recorder of the county in which the property is located.
Nev. Rev. Stat. § 373.100 — NV Code / Title 32 / Chapter 373 / Section 373.100
Redistribution of taxes, penalties and interest by Department
Status: in_force

The Department may redistribute any tax, penalty and interest distributed to a county other than the county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the Department obtains knowledge of the improper distribution.
Nev. Rev. Stat. § 377A.012 — NV Code / Title 32 / Chapter 377A / Section 377A.012
“Board” defined
Status: in_force

“Board” means the board of county commissioners.
Nev. Rev. Stat. § 365.220 — NV Code / Title 32 / Chapter 365 / Section 365.220
Exempt transactions and sales
Status: in_force

The provisions of this chapter requiring the payment of excise taxes do not apply to:

1. Motor vehicle fuel if it remains in interstate or foreign commerce.

2. Motor vehicle fuel, except aviation fuel, exported from this State by a supplier.

3. Aviation fuel or fuel for jet or turbine-powered aircraft exported from this State by a dealer.

4. Motor vehicle fuel or fuel for jet or turbine-powered aircraft sold to the United States Government for official use of the United States Armed Forces.

5. Motor vehicle fuel, other than aviation fuel, distributed or delivered on the order of the owner, to a supplier, or aviation fuel or fuel for jet or turbine-powered aircraft distributed or delivered on the order of the owner, to a dealer, if the dealer or supplier has furnished security in the amount prescribed in NRS 365.290 and has established to the satisfaction of the Department that the security is sufficient to ensure payment of all excise taxes as they may become due to the State from the dealer or supplier under this chapter. Every dealer or supplier who claims an exemption shall report the distributions to the Department in such detail as the Department may require. If the dealer or supplier does not do so, the exemption granted in this subsection is void and all fuel is considered distributed in this State subject fully to the provisions of this chapter.

6. Leaded racing fuel. As used in this subsection, “leaded racing fuel” means motor vehicle fuel that contains lead and is produced for motor vehicles that are designed and built for racing and not for operation on a public highway.