Nev. Rev. Stat. § 370.575 — NV Code / Title 32 / Chapter 370 / Section 370.575
Application for license
Status: in_force

An application for a license must:

1. Be made to the Department on forms prescribed by the Department.

2. Include the name and address of the applicant. If the applicant is a firm, association or partnership, the application must include the name and address of each of its members. If the applicant is a corporation, the application must include the names and addresses of the president, vice president, secretary and managing officer or officers.

3. Specify the location, by street and number, of the principal place of business of the applicant. In addition to specifying the principal place of business of the applicant pursuant to this subsection, an application for a license as a cigarette vending machine operator must list all cigarette vending machine locations for which the license is sought.

4. Specify the location, by street and number, of any place used by the applicant to distribute, ship, affix stamps to, warehouse or store cigarettes or other tobacco products and for which the license is sought.

5. Specify any other information the Department may require to carry out the provisions of this chapter.

6. Except as otherwise provided in NRS 370.007 to 370.430 , inclusive, and 370.531 to 370.597 , inclusive, be accompanied by the required license fee.

7. Be accompanied by a certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035 .
Nev. Rev. Stat. § 361.4727 — NV Code / Title 32 / Chapter 361 / Section 361.4727
Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements
Status: in_force

1. A taxing entity may, if otherwise so authorized by law, increase the rate of an ad valorem tax imposed by or on behalf of that taxing entity for the payment of any obligations secured by the proceeds of that tax if: (a) The taxing entity determines that the additional tax rate is necessary for the taxing entity to satisfy those obligations; and (b) The additional tax rate is stated separately on the tax bill of each taxpayer, with a separate line that identifies the portion of the tax liability resulting from the additional levy.

2. For the purposes of subsection 1, an additional tax rate shall be deemed to be necessary to satisfy the obligations secured by the proceeds of an ad valorem tax if the rate of the ad valorem tax most recently levied for the payment of those obligations will not produce sufficient revenue, after considering the effect of the partial abatements from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 to satisfy those obligations during the next fiscal year.

3. Except as otherwise provided in this subsection, any increase in the rate of an ad valorem tax authorized pursuant to this section must be included in the calculation of the partial abatements from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 . An increase in the rate of an ad valorem tax authorized pursuant to this section is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 if the obligations for which that increase is imposed are issued: (a) Before July 1, 2005; or (b) On or after July 1, 2005, and, before the issuance of the obligations: (1) The governing body of the taxing entity issuing the obligations makes a finding that no increase in the rate of an ad valorem tax is anticipated to be necessary for the payment of the obligations during the term thereof; and (2) The debt management commission of the county in which the taxing entity is located approves that finding.

4. For the purposes of this section, “ taxing entity ” does not include the State.
Nev. Rev. Stat. § 361.189 — NV Code / Title 32 / Chapter 361 / Section 361.189
Parceling system
Status: in_force

1. Not later than July 1, 1979, and thereafter: (a) All land in this State must be legally described for tax purposes by parcel number in accordance with the parceling system prescribed by the Department. The provisions of NRS 361.190 to 361.220 , inclusive, must remain in effect until each county has established and implemented the prescribed parceling system. (b) Each county shall prepare and possess a complete set of maps drawn in accordance with such parceling system for all land in the county.

2. The Department may assist any county in preparing the maps required by subsection 1, if it is shown to the satisfaction of the Department that the county does not have the ability to prepare such maps. The county shall reimburse the Department for its costs from the county general fund. The Department may employ such services as are needed to carry out the provisions of this section.

3. The county assessor shall ensure that the parcels of land on such maps are numbered in the manner prescribed by the Department. The county assessor shall continually update the maps to reflect transfers, conveyances, acquisitions or any other transaction or event that changes the boundaries of any parcel and shall renumber the parcels or prepare new map pages for any portion of the maps to show combinations or divisions of parcels in the manner prescribed by the Department. The maps must readily disclose precisely what land is covered by any particular parcel number in the current fiscal year.

4. The Department may review such maps annually to ensure that they are being properly updated. If it is determined that such maps are not properly updated, the Department may order the board of county commissioners to employ forthwith one or more qualified persons approved by the Department to prepare the required maps. The payment of all costs incidental thereto is a proper charge against the funds of the county, notwithstanding such funds were not budgeted according to law.

5. Such maps must at all times be available in the office of the county assessor. All such maps must be retained by the county assessor as a permanent public record.

6. Land must not be described in any deed or conveyance by reference to any such map unless the map is filed for record in the office of the county recorder of the county in which the land is located.

7. A county assessor shall not reflect on the tax roll a change in the ownership of land in this State unless the document that conveys the ownership of land contains a correct and complete legal description, adequately describing the exact boundaries of the parcel of land. A parcel number assigned by a county assessor does not constitute a correct and complete legal description of the land conveyed.
Nev. Rev. Stat. § 360A.340 — NV Code / Title 32 / Chapter 360A / Section 360A.340
Release or subordination of lien by Department; effect of certificate for release or subordination
Status: in_force

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

2. A certificate by the Department stating that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released or that the lien has been subordinated.
Nev. Rev. Stat. § 372.7275 — NV Code / Title 32 / Chapter 372 / Section 372.7275
Application of use tax to certain property acquired free of charge at convention, trade show or other public event
Status: in_force

In its administration of the use tax imposed by NRS 372.185 , the Department shall not consider the storage, use or other consumption in this State of tangible personal property which:

1. Does not have significant value; and

2. Is acquired free of charge at a convention, trade show or other public event.
Nev. Rev. Stat. § 365.050 — NV Code / Title 32 / Chapter 365 / Section 365.050
“Motor vehicle” defined
Status: in_force

“Motor vehicle” means and includes every self-propelled motor vehicle, including tractors, operated on a surface highway.
Nev. Rev. Stat. § 361.7307 — NV Code / Title 32 / Chapter 361 / Section 361.7307
“Assignee” defined
Status: in_force

“ Assignee ” means a person:

1. To whom an assignment of a tax lien is authorized pursuant to this section and NRS 361.7303 to 361.733 , inclusive; or

2. Who is the holder of a certificate of assignment issued pursuant to NRS 361.7318 .
Nev. Rev. Stat. § 375A.050 — NV Code / Title 32 / Chapter 375A / Section 375A.050
“Taxable estate” defined
Status: in_force

“Taxable estate” means the “taxable estate” as defined in 26 U.S.C. § 2051 .
Nev. Rev. Stat. § 360.868 — NV Code / Title 32 / Chapter 360 / Section 360.868
Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits
Status: in_force

1. Except as otherwise provided in this subsection, the Division shall not approve any application for transferable tax credits submitted pursuant to NRS 360.867 if: (a) Approval of the application would cause the total amount of transferable tax credits approved pursuant to NRS 360.867 for each fiscal year to exceed $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. If the Division determines that approval of an application that would cause the total amount of transferable tax credits approved pursuant to NRS 360.867 in a fiscal year to exceed $10,000,000 is necessary to ensure the maximum development of affordable housing in this State through the approval of transferable tax credits pursuant to NRS 360.867 , the Division may approve the application unless the approval of the application would cause the total amount of transferable tax credits approved pursuant to NRS 360.867 in the fiscal year to exceed $13,000,000. If the Division approves an application for transferable tax credits that causes the total amount of transferable tax credits approved pursuant to NRS 360.867 in a fiscal year to exceed $10,000,000, the Division must reduce the amount of transferable tax credits which may be approved pursuant to NRS 360.867 in the next fiscal year by the amount of transferable tax credits approved in excess of $10,000,000 in the previous fiscal year. (b) Approval of the application would cause the total amount of transferable tax credits approved for all fiscal years pursuant to NRS 360.867 to exceed $40,000,000.

2. The transferable tax credits issued to a project sponsor pursuant to NRS 360.867 expire 4 years after the date on which the transferable tax credits are issued to the project sponsor.
Nev. Rev. Stat. § 374.775 — NV Code / Title 32 / Chapter 374 / Section 374.775
Statute of limitations
Status: in_force

Any prosecution for violation of any of the penal provisions of this chapter shall be instituted within 3 years after the commission of the offense.
Nev. Rev. Stat. § 361.7362 — NV Code / Title 32 / Chapter 361 / Section 361.7362
“Claim” defined
Status: in_force

“ Claim ” means a claim for the postponement of the payment of property tax filed pursuant to NRS 361.738 .
Nev. Rev. Stat. § 375A.640 — NV Code / Title 32 / Chapter 375A / Section 375A.640
Agreement of compromise authorized
Status: in_force

If an election is made and not rejected, the Department may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with interest and penalties, that may be due this state. This agreement must fix the amount to be paid the other states involved in the dispute.
Nev. Rev. Stat. § 362.050 — NV Code / Title 32 / Chapter 362 / Section 362.050
Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents
Status: in_force

1. To obtain the exemption of the surface of a patented mine or mining claim from taxation ad valorem, pursuant to Section 5 of Article 10 of the Constitution of this state, the owner must record an affidavit with the office of the county recorder for the county in which the mine is located on or before December 30 covering work done during the 12 months next preceding 12 a.m. on September 1 of that year. The exemption then applies to the taxes for the fiscal year beginning on July 1 following the filing of the affidavit. Upon receipt of such an affidavit, the county recorder shall transmit a copy of the affidavit, without charge, to the county assessor.

2. The affidavit of labor must describe particularly the work performed, upon what portion of the mine or claim, and when and by whom done, and may be substantially in the following form: State of Nevada } }ss. County of ________________________ } _______________, being first duly sworn, deposes and says: That development work worth at least $100 was performed upon the _______________ patented mine or mining claim, situated in the _______________ Mining District, County of _______________, State of Nevada, during the federal mining assessment work period ending within the year _____. The work was done at the expense of _______________, the owner (or one of the owners) of the patented mine or mining claim, for the purpose of relieving it from the tax assessment. It was performed by _______________, at about __________ feet in a __________ direction from the monument of location, and was done between the _____ day of the month of _____ of the year _____, and the _____ day of the month of _____ of the year _______________, and consisted of the following work: ______________________________________ (Signature) Subscribed and sworn to before me this ____ day of the month of ______ of the year ____ _____________________________________________________________ Notary Public (or other person authorized to administer oaths)
Nev. Rev. Stat. § 370.004 — NV Code / Title 32 / Chapter 370 / Section 370.004
“Knowingly” defined
Status: in_force

“ Knowingly ” means actual knowledge that the facts exist which constitute an act or omission, or such knowledge as an ordinarily prudent person would possess using reasonable care and diligence.
Nev. Rev. Stat. § 377A.100 — NV Code / Title 32 / Chapter 377A / Section 377A.100
Ordinances or resolutions for issuance of certain bonds or other securities: Authorized covenants; pledged revenues
Status: in_force

1. Each ordinance or resolution providing for the issuance of any bond or security issued under this chapter payable from the receipts of the tax imposed pursuant to paragraph (b) of subsection 1 of NRS 377A.030 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 upon the proceeds of any bond or security pending their application to defray the cost of establishing or operating a public transit system, constructing, maintaining or repairing public roads or improving air quality, or both tax proceeds and security proceeds, to secure the payment of any bond or security issued under this chapter.

2. Each ordinance providing for the issuance of any bond or security issued under this chapter payable from the receipts of the tax imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.030 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: (a) The receipts of the tax; (b) The proceeds of any bond or security pending their application to defray the cost of acquiring, developing, constructing, equipping, operating, maintaining, improving and managing libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and for preserving and protecting agriculture, or for any combination of those purposes; or (c) Both tax proceeds and security proceeds, to secure the payment of any bond or security issued under this chapter. The provisions of this subsection do not authorize the board of county commissioners of a county to obtain money to acquire, develop, construct, equip, operate, maintain, improve and manage recreational programs by the issuance of bonds.

3. Any money pledged to the payment of bonds or other securities pursuant to subsection 1 or 2 may be treated as pledged revenues of the project for the purposes of subsection 3 of NRS 350.020 .
Nev. Rev. Stat. § 370.310 — NV Code / Title 32 / Chapter 370 / Section 370.310
Sale or distribution of tax-free cigarettes by vending machine prohibited
Status: in_force

No tax-free cigarettes shall be sold or otherwise distributed in any way by any coin-operated cigarette vending machine.
Nev. Rev. Stat. § 369.260 — NV Code / Title 32 / Chapter 369 / Section 369.260
Hearing; decision; notice of recommendation; action by Department of Taxation upon recommendation of suspension or revocation
Status: in_force

1. Upon the hearing, the board of county commissioners or the governing body of a city, as applicable, shall hear all relevant and competent evidence offered by the complainant and by the licensee.

2. After the hearing is concluded and the matter submitted, the board of county commissioners or the governing body of a city, as applicable, shall, within 10 days after such submission and within 60 days after the date of service of the citation issued pursuant to NRS 369.240 , render its decision in writing recommending the suspension or revocation of the license, or dismissing the complaint, with a statement of the board's or the governing body's reasons therefor.

3. The board of county commissioners or the governing body of a city, as applicable, shall give to the complainant and to the licensee, or their respective attorneys, notice of such recommendation, by mail, in the same manner as prescribed in this chapter for the giving of notice of hearing.

4. A copy of the decision of the board of county commissioners or the governing body of a city recommending the suspension or revocation of a license shall be transmitted forthwith by the board or the governing body, as applicable, to the Department. Thereupon, the Department shall cause the license to be suspended or revoked and shall give notice thereof in the same manner as provided in NRS 369.240 .
Nev. Rev. Stat. § 372.670 — NV Code / Title 32 / Chapter 372 / Section 372.670
Injunction or other process to prevent collection of tax prohibited
Status: in_force

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 any tax or any amount of tax required to be collected.
Nev. Rev. Stat. § 361.425 — NV Code / Title 32 / Chapter 361 / Section 361.425
Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest
Status: in_force

1. Nothing in NRS 361.420 or in any remedy provided in that section prevents the distribution or apportionment of the taxes paid under the provisions of NRS 361.420 into the various funds of the State and county. In the event of judgment in favor of the person bringing the suit to recover taxes claimed to be paid unjustly pursuant to NRS 361.420 , the amount of the judgment plus the interest thereon, as may be fixed and determined by the court, must be paid out of the general funds of the State and county by the proper officers thereof as the respective liability of the State and county may appear.

2. In making tax settlements with the State, the tax receiver shall notify the State Controller of the amount of state taxes paid under protest, and then an amount equivalent to the amount of taxes paid under protest plus a reasonable amount of interest thereon, not exceeding 6 percent per annum after the date of the payment to the tax receiver, shall be deemed to be and hereby is appropriated for the purpose of satisfying any judgment therefor recovered against the State in a suit under the provisions of NRS 361.420 .

3. When a judgment is secured under the provisions of NRS 361.420 and there is not sufficient money in the general fund of the county affected by the judgment to satisfy the judgment, the board of county commissioners of the county shall immediately levy and provide for the collection of a sufficient tax upon all the taxable property within the county, exclusive of the property of the person securing the judgment, to satisfy the judgment and any interest on the judgment as may have been fixed and determined by the court.

4. Annually, the boards of county commissioners of the respective counties shall provide in their respective budgets a reasonable amount of money and shall levy a tax to provide for the payment of interest required in NRS 361.420 with respect to judgments which may be secured against the counties.

5. The Governor shall include in the biennial proposed executive budget of the State a reasonable amount of money to provide for the payments of interest required in NRS 361.420 with respect to judgments which may be secured against the State. If at the time a final judgment secured against the State pursuant to NRS 361.420 is presented for satisfaction there is not sufficient money in the State Treasury set apart for the satisfaction of the judgment, the State Treasurer shall satisfy the judgment from money then in the General Fund of the State.
Nev. Rev. Stat. § 371.010 — NV Code / Title 32 / Chapter 371 / Section 371.010
Short title
Status: in_force

This chapter may be cited as the Governmental Services Tax Law.
Nev. Rev. Stat. § 360B.100 — NV Code / Title 32 / Chapter 360B / Section 360B.100
“Use tax” defined
Status: in_force

“ Use tax ” means the tax levied by section 34 of chapter 397, Statutes of Nevada 1955, at page 769, as amended by section 3 of chapter 513, Statutes of Nevada 1985, at page 1562, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the laws of another state that is a member of the Agreement.
Nev. Rev. Stat. § 365.400 — NV Code / Title 32 / Chapter 365 / Section 365.400
Payment of refund based on duplicate invoice
Status: in_force

In the event of the loss of an original invoice, the person claiming a refund may submit in lieu thereof a duplicate copy of the invoice, which shall be retained by the Department until the expiration of the period specified for filing of refund applications. No payment of refund based upon a duplicate invoice shall be made until after the expiration of such statutory period.
Nev. Rev. Stat. § 369.155 — NV Code / Title 32 / Chapter 369 / Section 369.155
Standards for determining whether alcohol is used as fuel or liquor
Status: in_force

The requirements of this state for determining whether alcohol is produced for use in or as a motor vehicle fuel or for use in or as liquor are the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of the Treasury.
Nev. Rev. Stat. § 366.250 — NV Code / Title 32 / Chapter 366 / Section 366.250
Hearing on denial of license
Status: in_force

Any applicant whose application for a special fuel supplier's license, special fuel dealer's license, special fuel exporter's license, special fuel transporter's license, special fuel user's license or special fuel manufacturer's license has been denied may petition the Department for a hearing. The Department shall:

1. Grant the applicant a hearing.

2. Provide to the applicant, not less than 10 days before the hearing, written notice of the time and place of the hearing.
Nev. Rev. Stat. § 374.7275 — NV Code / Title 32 / Chapter 374 / Section 374.7275
Calculation of tax imposed on retail sale of large appliances
Status: in_force

1. In administering the provisions of this chapter, the Department shall calculate the amount of tax imposed on the retail sale of large appliances as follows: (a) If the large appliance is sold separately or with installation or replacement services, or any combination thereof, the sales tax must be applied to the retail sales price of the large appliance to the customer. The sales tax does not apply to charges for or associated with installation and replacement if those charges are stated separately on the sales receipt or in the contract of sale. (b) If the large appliance is sold as a constituent part of a contract for the construction or refurbishment of an improvement to real property or a mobile home, the sales tax must be paid by the contractor on the sales price of the large appliance to the contractor.

2. As used in this section: (a) “Contract for the construction or refurbishment of an improvement to real property” means a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home, including the remodeling, altering or repairing of an improvement to real property or a mobile home. The term does not include the sale, delivery, installation or replacement of one or more large appliances not included in a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home. (b) “Large appliance” includes, without limitation, a washing machine, dryer, range, stove, oven, dishwasher, refrigerator, freezer, ice maker and hot water dispenser. (c) “Replacement” means the removal of an old large appliance and the installation of a new large appliance.
Nev. Rev. Stat. § 375.290 — NV Code / Title 32 / Chapter 375 / Section 375.290
Refund to taxpayer of overpayment together with payment of interest
Status: in_force

A taxpayer is entitled to receive on any overpayment of any tax imposed by this chapter a refund together with interest at a rate determined pursuant to NRS 17.130 . No interest is allowed on a refund of any penalties or interest on the tax that is paid by a taxpayer.
Nev. Rev. Stat. § 370.695 — NV Code / Title 32 / Chapter 370 / Section 370.695
Unlawful acts; penalties; violation constitutes deceptive trade practice
Status: in_force

1. It is unlawful for any person to: (a) Affix a stamp to a package or other container of cigarettes of a manufacturer of tobacco products, brand family or style which is not included in the directory; or (b) Sell, or offer or possess for sale, in this State cigarettes of a manufacturer of tobacco products, brand family or style not included in the directory.

2. A person who violates any provision of subsection 1 is guilty of a gross misdemeanor.

3. In addition to any other penalty authorized by law, the Department may impose on each person who violates any provision of subsection 1 a civil penalty for each such violation of not more than $5,000 or 500 percent of the retail value of the cigarettes involved in the violation, whichever is greater.

4. Any violation of subsection 1 constitutes a deceptive trade practice for the purposes of NRS 598.0903 to 598.0999 , inclusive.

5. For the purposes of this section, each stamp affixed to and each sale or offer to sell cigarettes in violation of subsection 1 constitutes a separate violation.
Nev. Rev. Stat. § 361A.180 — NV Code / Title 32 / Chapter 361A / Section 361A.180
Application by owner
Status: in_force

Any owner of real property may apply to the county assessor for open-space use assessment based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170 and the payment of taxes on such property as provided in this chapter.
Nev. Rev. Stat. § 361.665 — NV Code / Title 32 / Chapter 361 / Section 361.665
Issuance of summons
Status: in_force

Upon a complaint being filed in a district court, a summons shall be issued as provided in other civil cases, except that it shall require the defendant and all owners of or claimants to any real estate or improvements described in the summons, known or unknown, to appear and answer the complaint filed in the court on a day certain, which day shall not be less than 30 days nor more than 40 days from the date of the summons.
Nev. Rev. Stat. § 370.301 — NV Code / Title 32 / Chapter 370 / Section 370.301
Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes
Status: in_force

1. If any unstamped cigarettes are consigned to or purchased by any person in this State, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes.

2. If invoices or delivery tickets for unstamped cigarettes are lacking, if the name or address of the consignee or purchaser is falsified or if the purchaser or consignee is not authorized by this chapter to possess unstamped cigarettes, the cigarettes transported are subject to seizure and sale under the provisions of NRS 370.270 .

3. Transportation of cigarettes through this State from a point outside this State to a point in some other state is not a violation of this section if the person transporting the cigarettes has in his or her possession adequate invoices or delivery tickets which give the true name and address of the out-of-state seller or consignor and the out-of-state purchaser or consignee.

4. In any case where the Department, its duly authorized agent or any peace officer of the State has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes in violation of this chapter, the Department, agent or peace officer may stop the vehicle and inspect it for contraband cigarettes.
Nev. Rev. Stat. § 361.0445 — NV Code / Title 32 / Chapter 361 / Section 361.0445
Provision of certain information regarding property taxes on Internet
Status: in_force

1. The Department shall, to the extent feasible, provide information on its website or other Internet site concerning property taxes, including, without limitation: (a) A description of the assessment process; (b) An explanation of the manner in which property taxes are calculated; (c) The rates of taxes imposed by various taxing entities; and (d) The revenues generated by those taxes.

2. The information provided pursuant to subsection 1 must, to the extent practicable, be in a form that is easily understood and readily accessible to the public. The Department shall coordinate with each county in this State to disseminate information concerning property taxes and revenue including, without limitation, by providing links from the website or other Internet site maintained pursuant to subsection 1 to similar websites or other Internet sites maintained by counties in this State.

3. Each county assessor and county treasurer shall, to the extent feasible, provide on a website or other Internet site, if any, that is operated or administered by or on behalf of the county or the county assessor or treasurer, information that is similar to the information provided by the Department pursuant to subsection 1. The information must, to the extent practicable, be in a form that is easily understood and readily accessible to the public.

4. The Department and each county shall update and upgrade the websites or other Internet sites maintained pursuant to this section to the extent necessary to improve the quantity, quality and accessibility of the information provided to the public on the Internet.
Nev. Rev. Stat. § 360.390 — NV Code / Title 32 / Chapter 360 / Section 360.390
Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission
Status: in_force

1. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof, unless an appeal of the order is filed within that time with the Nevada Tax Commission.

2. On appeal, the Nevada Tax Commission shall comply with the standards for review set forth in subsection 3 of NRS 233B.135 . The decision of the Commission upon an appeal becomes final 30 days after service upon the petitioner and the Department of its written order.
Nev. Rev. Stat. § 360.7593 — NV Code / Title 32 / Chapter 360 / Section 360.7593
Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit
Status: in_force

1. In calculating the base amount of transferable tax credits pursuant to subsection 1 of NRS 360.7592 : (a) Wages and salaries, including fringe benefits, paid to above-the-line personnel who are not Nevada residents must be included in the calculation at a rate of 12 percent. (b) Wages and salaries, including fringe benefits, paid to below-the-line personnel who are not Nevada residents: (1) For the period beginning January 1, 2014, and ending December 31, 2014, must be included in the calculation at a rate of 12 percent. (2) For the period beginning January 1, 2015, and ending December 31, 2015, must be included in the calculation at a rate of 10 percent. (3) For the period beginning January 1, 2016, and ending December 31, 2016, must be included in the calculation at a rate of 8 percent. (4) For the period beginning January 1, 2017, must not be included in the calculation.

2. As used in this section, “ fringe benefits ” means employee expenses paid by an employer for the use of a person's services, including, without limitation, payments made to a governmental entity, union dues, health insurance premiums, payments to a pension plan and payments for workers' compensation insurance.
Nev. Rev. Stat. § 369.170 — NV Code / Title 32 / Chapter 369 / Section 369.170
Liquor Tax Account: Remittances; refunds
Status: in_force

1. All revenues required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department. The Department shall deposit the payments in the State Treasury to the credit of the Liquor Tax Account in the State General Fund.

2. The Department shall indicate the amount, if any, which is derived from the tax on liquor containing more than 22 percent of alcohol by volume.

3. Upon order of the State Controller, money in the Liquor Tax Account must be drawn therefrom for any refunds under this chapter.
Nev. Rev. Stat. § 374.400 — NV Code / Title 32 / Chapter 374 / Section 374.400
Extension of time for filing return and paying tax
Status: in_force

The Department for good cause may extend for not to exceed 1 month the time for making any return or paying any amount required to be paid under this chapter.
Nev. Rev. Stat. § 363C.600 — NV Code / Title 32 / Chapter 363C / Section 363C.600
Certification of excess amount collected; credit and refund
Status: in_force

If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person or his or her successors in interest.
Nev. Rev. Stat. § 361.111 — NV Code / Title 32 / Chapter 361 / Section 361.111
Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy
Status: in_force

1. Except as otherwise provided in subsections 2 and 3, all real property and improvements thereon acquired by the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy are exempt from taxation if: (a) The property is held for ultimate acquisition by the Federal Government, the State or a local governmental unit and: (1) The Federal Government, the State or a local governmental unit has agreed, in writing, that acquisition of the property will be given serious consideration; and (2) For property for which the State has given the statement required by subparagraph (1), the governing body of the county in which the property is located has approved the potential acquisition of the property by the State; or (b) The property will be held indefinitely and vested in the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy for the purposes of education, environmental protection or conservation.

2. When the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy transfers property it has held for purposes of education, environmental protection or conservation to any person, partnership, association, corporation or entity other than the Federal Government, the State or a local governmental unit, the property must be assessed at the rate set for first-class pasture by the Nevada Tax Commission for each year it was exempt pursuant to subsection 1 and the taxes must be collected as other taxes under this chapter are collected.

3. When the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy transfers property it has held for purposes other than education, environmental protection or conservation to any person, partnership, association, corporation or entity other than the Federal Government, the State or a local governmental unit, the tax imposed by this chapter must be assessed against the property for each year it was exempt pursuant to subsection 1 and collected in the manner provided in this chapter.

4. The Nevada Tax Commission shall adopt regulations specifying the criteria for determining when property is held by the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy for purposes of education, environmental protection or conservation.
Nev. Rev. Stat. § 361.7398 — NV Code / Title 32 / Chapter 361 / Section 361.7398
Criminal penalty
Status: in_force

Any person who willfully makes a materially false statement or uses any other fraudulent device to secure for himself or herself or any other person the postponed payment of property tax pursuant to the provisions of NRS 361.736 to 361.7398 , inclusive, is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 370.553 — NV Code / Title 32 / Chapter 370 / Section 370.553
“Place of business” defined
Status: in_force

“Place of business” has the meaning ascribed to it in NRS 370.032 .
Nev. Rev. Stat. § 361.454 — NV Code / Title 32 / Chapter 361 / Section 361.454
Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information
Status: in_force

1. Upon receipt of the tentative budgets submitted pursuant to NRS 354.596 , the county auditor shall ascertain, separately for each property owner whose property taxes are affected by one or more of the tentative budgets, the following information: (a) The assessed valuation of his or her property for the current and ensuing fiscal years; (b) The combined tax rate which applied to the property in the current fiscal year and the proposed combined tax rate for the ensuing fiscal year; (c) The percentage of increase or decrease, if any, of the combined tax rate for the property proposed for the ensuing fiscal year as compared to the combined tax rate for the current fiscal year; (d) The amount of tax collected on the property in the current fiscal year and the amount of tax to be collected on the property for the ensuing fiscal year, computed on the basis of the proposed combined tax rate; (e) The respective amounts of his or her taxes which will be disbursed to each local government, for debt service and to any other recipient of the tax revenue, presented so as to show the distribution of the total amount of the taxes to be collected from the property owner; and (f) The percentage of increase or decrease, if any, of each amount shown pursuant to paragraph (e) as compared to the corresponding amount for the current fiscal year.

2. For the purposes of subsection 1, the county auditor shall apply the information contained in each tentative budget to the assessment roll to determine the tax rate necessary to produce the revenue required for each budget and compute a proposed combined tax rate for each property owner. The county auditor shall use the tax rate for the current fiscal year for any tentative budget which was not submitted. For each property owner, the county auditor shall make available upon request the information ascertained for each of paragraphs (a) to (d), inclusive, and paragraph (f) of subsection 1, and for paragraph (e) an itemized list whose total equals the amount for the ensuing year under paragraph (d).

3. The county auditor shall deliver the information required pursuant to this section to the ex officio tax receiver: (a) On or before April 25 of each year; and (b) Within 10 days after the receipt of an amended tentative budget.
Nev. Rev. Stat. § 372.7287 — NV Code / Title 32 / Chapter 372 / Section 372.7287
Application of NRS 372.326 to transfer of motor vehicle
Status: in_force

In administering the provisions of NRS 372.326 , the Department shall apply the exemption for the sale of tangible personal property to a nonprofit organization created for religious, charitable or educational purposes to include any type of motor vehicle that is transferred for use by such a nonprofit organization, whether by sale or lease and regardless of whether title to the vehicle passes to the nonprofit organization at any time during the use of the vehicle.
Nev. Rev. Stat. § 366.730 — NV Code / Title 32 / Chapter 366 / Section 366.730
Penalty for other violations
Status: in_force

Any violation of the provisions of this chapter, except as otherwise provided, is a misdemeanor and is punishable as such.
Nev. Rev. Stat. § 360B.355 — NV Code / Title 32 / Chapter 360B / Section 360B.355
Applicability of provisions
Status: in_force

1. Except as otherwise provided in this section and NRS 360B.281 , for the purpose of determining the liability of a seller for sales and use taxes, a retail sale shall be deemed to take place at the location determined pursuant to NRS 360B.350 to 360B.375 , inclusive.

2. NRS 360B.350 to 360B.375 , inclusive, do not: (a) Affect any liability of a purchaser or lessee for a use tax. (b) Apply to: (1) The retail sale or transfer of watercraft, modular homes, manufactured homes or mobile homes. (2) The retail sale, other than the lease or rental, of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.
Nev. Rev. Stat. § 360B.475 — NV Code / Title 32 / Chapter 360B / Section 360B.475
“Prosthetic device” construed
Status: in_force

“ Prosthetic device ” means a replacement, corrective or supportive device, including any repair and replacement parts therefor, worn on or in the body:

1. To replace artificially a missing portion of the body;

2. To prevent or correct a physical deformity or malfunction; or

3. To support a weak or deformed portion of the body,

except that the term does not include any corrective eyeglasses, contact lenses or hearing aids.
Nev. Rev. Stat. § 360.884 — NV Code / Title 32 / Chapter 360 / Section 360.884
“Local sales and use taxes” defined
Status: in_force

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

“ Local sales and use taxes ” means only the taxes imposed pursuant to chapters 377, 377A and 377B of NRS imposed on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in the county in which the qualified project is located. The term does not include any taxes imposed by the Sales and Use Tax Act.
Nev. Rev. Stat. § 361A.010 — NV Code / Title 32 / Chapter 361A / Section 361A.010
Definitions
Status: in_force

As used in this chapter, the terms defined in NRS 361A.020 to 361A.065 , inclusive, have the meanings ascribed to them in those sections except where the context otherwise requires.
Nev. Rev. Stat. § 368A.300 — NV Code / Title 32 / Chapter 368A / Section 368A.300
Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant
Status: in_force

1. If the Board 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.

2. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.

3. If the claimant is aggrieved by the decision of: (a) The Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (b) The Nevada Tax Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

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

5. The balance of the judgment must be refunded to the plaintiff.
Nev. Rev. Stat. § 363D.075 — NV Code / Title 32 / Chapter 363D / Section 363D.075
“Sale of gold or silver” defined
Status: in_force

“ Sale of gold or silver ” means a sale or transfer of gold or silver in exchange for consideration by the business entity that extracted the gold, silver or gold-bearing or silver-bearing ore, quartz or mineral from which gold or silver is extracted.
Nev. Rev. Stat. § 373.0675 — NV Code / Title 32 / Chapter 373 / Section 373.0675
Taxes imposed pursuant to NRS 373.0663: Distribution of certain portion of proceeds to State Highway Fund for state highway projects in county in which tax collected
Status: in_force

Notwithstanding any other provision of law, money collected from the annual increases in the taxes authorized by paragraphs (e) and (g) to (j), inclusive, of subsection 1 of NRS 373.0663 and imposed by the ordinance after November 8, 2016, must be deposited with the State Treasurer to the credit of the State Highway Fund, accounted for separately in the State Highway Fund and used by the Department of Transportation only to finance projects for the construction, maintenance and repair of state highways in the county in which the tax is collected.
Nev. Rev. Stat. § 368A.170 — NV Code / Title 32 / Chapter 368A / Section 368A.170
Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State
Status: in_force

1. To verify the accuracy of any report filed or, if no report is filed by a taxpayer, to determine the amount of tax required to be paid: (a) The Board, or any person authorized in writing by the Board, may examine the books, papers and records of any licensed gaming establishment that may be liable for the tax imposed by this chapter. (b) The Department, or any person authorized in writing by the Department, may examine the books, papers and records of any other person who may be liable for the tax imposed by this chapter.

2. Any person who may be liable for the tax imposed by this chapter and who keeps outside of this State any books, papers and records relating thereto shall pay to the Board or the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Board or the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while the employee is absent from his or her regular place of employment to examine those documents.
Nev. Rev. Stat. § 370.376 — NV Code / Title 32 / Chapter 370 / Section 370.376
Contract in violation of provisions is void
Status: in_force

A contract made by a person in violation of any of the provisions of NRS 370.371 to 370.378 , inclusive, is void and no recovery thereon may be made.
Nev. Rev. Stat. § 361.025 — NV Code / Title 32 / Chapter 361 / Section 361.025
“Full cash value” defined
Status: in_force

“Full cash value” means the most probable price which property would bring in a competitive and open market under all conditions requisite to a fair sale.
Nev. Rev. Stat. § 361.086 — NV Code / Title 32 / Chapter 361 / Section 361.086
Exemption of certain property used for housing and related facilities for very low-income elderly persons or very low-income persons with disabilities
Status: in_force

1. That portion of real property and tangible personal property which is used exclusively for housing and related facilities for very low-income elderly persons or very low-income persons with disabilities is exempt from taxation if the portion of property: (a) Was wholly or partially financed by a capital advance under section 202 of the Housing Act of 1959, as amended, 12 U.S.C. § 1701q , or section 811 of the Cranston-Gonzalez National Affordable Housing Act, as amended, 42 U.S.C. § 8013 ; and (b) The property is owned or operated: (1) By a nonprofit corporation organized under the laws of the State of Nevada; or (2) By a nonprofit corporation organized under the laws of another state and qualified to do business as a nonprofit corporation under the laws of the State of Nevada.

2. The portion of a housing project that is entitled to the property tax exemption pursuant to subsection 1 must be determined by dividing the total assessed value of the housing project and the land upon which it is situated into the assessed value of the units and related facilities that are occupied by or used exclusively for very low-income elderly persons or very low-income persons with disabilities.

3. As used in this section: (a) “ Elderly person ” has the meaning ascribed to it in 12 U.S.C. § 1701q . (b) “ Person with disabilities ” has the meaning ascribed to it in 42 U.S.C. § 8013 . (c) “ Very low-income ” has the meaning ascribed to the term “very low-income families” in 42 U.S.C. § 1437a .
Nev. Rev. Stat. § 377D.100 — NV Code / Title 32 / Chapter 377D / Section 377D.100
County ordinance imposing tax: Enactment; required approval; mandatory provisions
Status: in_force

1. The board of county commissioners of each county may enact an ordinance imposing a tax at the rate of one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the county. An ordinance adopted pursuant to this section must be approved by: (a) A two-thirds majority of the members of the board of county commissioners; or (b) A majority of the registered voters of the county voting on the question at a primary, general or special election.

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

3. An ordinance enacted pursuant to this section must include provisions in substance as follows: (a) Provisions substantially identical to those contained in chapter 374 of NRS , insofar as applicable. (b) A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the ordinance. (c) A provision that the county shall contract before the effective date of the ordinance with the Department to perform all functions incident to the administration or operation of the tax in the county. (d) A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720 , inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in the county of, tangible personal property used for the performance of a written contract: (1) Entered into on or before the effective date of the tax; or (2) For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax if the bid was afterward accepted, if, under the terms of the contract or bid, the contract price or bid amount cannot be adjusted to reflect the imposition of the tax. (e) A provision that specifies the date on which the tax must first be imposed, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
Nev. Rev. Stat. § 363D.015 — NV Code / Title 32 / Chapter 363D / Section 363D.015
“Business” defined
Status: in_force

“ Business ” means any activity engaged in or caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity.
Nev. Rev. Stat. § 363B.140 — NV Code / Title 32 / Chapter 363B / Section 363B.140
Certification of excess amount collected; credit and refund
Status: in_force

If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person or his or her successors in interest.
Nev. Rev. Stat. § 374.795 — NV Code / Title 32 / Chapter 374 / Section 374.795
Department's authority to act for counties
Status: in_force

In all proceedings under this chapter the Department may act for and on behalf of the counties of the State of Nevada.
Nev. Rev. Stat. § 361.261 — NV Code / Title 32 / Chapter 361 / Section 361.261
Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements
Status: in_force

The factors for improvements required by subsection 5 of NRS 361.260 must be adopted pursuant to the following procedure:

1. On or before February 1 of the year immediately preceding the year to which the factors will be applied, the Department shall provide the proposed factors to each county assessor.

2. On or before May 15 of the same year, each county assessor shall notify the Nevada Tax Commission that he or she either approves or objects to the proposed factors that are applicable to the county he or she represents.

3. If one or more of the county assessors notify the Nevada Tax Commission of an objection to the proposed factors that are applicable to the county they represent, the Nevada Tax Commission shall, at a regularly scheduled meeting of the Commission, hold a hearing on those proposed factors before the factors are adopted. At the hearing, the Nevada Tax Commission shall: (a) Make every effort to reconcile the objection or objections of each county assessor; and (b) Provide to those persons attending the hearing copies of any published reference manuals and the local indicators of the taxable value of improvements that were used by the Department to establish the proposed factors.
Nev. Rev. Stat. § 361.355 — NV Code / Title 32 / Chapter 361 / Section 361.355
Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property
Status: in_force

1. Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of its real or secured personal property in the State, whether assessed by the Nevada Tax Commission or by the county assessor or assessors, by reason of undervaluation for taxation purposes of the property of any other person, firm, company, association or corporation within any county of the State or by reason of any such property not being so assessed, shall appear before the county board of equalization of the county or counties where the undervalued or nonassessed property is located and make complaint concerning it and submit proof thereon. The complaint and proof must show the name of the owner or owners, the location, the description, and the taxable value of the property claimed to be undervalued or nonassessed.

2. Any person, firm, company, association or corporation wishing to protest the valuation of real or personal property placed on the unsecured tax roll which is assessed between May 1 and December 15 may appeal the assessment on or before the following January 15, or the first business day following January 15 if it falls on a Saturday, Sunday or holiday, to the county board of equalization.

3. The county board of equalization forthwith shall examine the proof and all data and evidence submitted by the complainant, together with any evidence submitted thereon by the county assessor or any other person. If the county board of equalization determines that the complainant has just cause for making the complaint it shall immediately make such increase in valuation of the property complained of as conforms to its taxable value, or cause the property to be placed on the assessment roll at its taxable value, as the case may be, and make proper equalization thereof.

4. Except as provided in subsection 5 and NRS 361.403 , any such person, firm, company, association or corporation who fails to make a complaint and submit proof to the county board of equalization of each county wherein it is claimed property is undervalued or nonassessed as provided in this section, is not entitled to file a complaint with, or offer proof concerning that undervalued or nonassessed property to, the State Board of Equalization.

5. If the fact that there is such undervalued or nonassessed property in any county has become known to the complainant after the final adjournment of the county board of equalization of that county for that year, the complainant may file the complaint on or before March 10 with the State Board of Equalization and submit his or her proof as provided in this section at a session of the State Board of Equalization, upon complainant proving to the satisfaction of the State Board of Equalization he or she had no knowledge of the undervalued or nonassessed property before the final adjournment of the county board of equalization. If March 10 falls on a Saturday, Sunday or legal holiday, the complaint may be filed on the next business day. The State Board of Equalization shall proceed in the matter in the same manner as provided in this section for a county board of equalization in such a case, and cause its order thereon to be certified to the county auditor with direction therein to change the assessment roll accordingly.
Nev. Rev. Stat. § 372.255 — NV Code / Title 32 / Chapter 372 / Section 372.255
Presumption that property delivered outside this State to certain purchasers was purchased for use in this State
Status: in_force

1. Except as otherwise provided in NRS 372.258 , on and after July 1, 1979, it is presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of this State was purchased from a retailer for storage, use or other consumption in this State and stored, used or otherwise consumed in this State.

2. This presumption may be controverted by: (a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State. (b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.
Nev. Rev. Stat. § 363D.060 — NV Code / Title 32 / Chapter 363D / Section 363D.060
“Nevada gross revenue” defined
Status: in_force

“ Nevada gross revenue ” means the gross revenue of a business entity from engaging in a business in this State, as adjusted pursuant to NRS 363D.170 and sitused to this State pursuant to NRS 363D.180 .
Nev. Rev. Stat. § 360A.190 — NV Code / Title 32 / Chapter 360A / Section 360A.190
Redetermination: Authority of Department to change determined amount
Status: in_force

The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department before or during the hearing.
Nev. Rev. Stat. § 370.539 — NV Code / Title 32 / Chapter 370 / Section 370.539
“Commission” defined
Status: in_force

“ Commission ” means the Nevada Tax Commission.
Nev. Rev. Stat. § 364.220 — NV Code / Title 32 / Chapter 364 / Section 364.220
Audits: Rights of and notices to proprietor of enterprise
Status: in_force

If an audit is performed pursuant to subsection 2 of NRS 364.210 :

1. The proprietor of the enterprise has those rights set forth in NRS 360.291 that are applicable to the audit.

2. The proprietor must be informed of his or her rights in writing, including rights relating to the procedure required by subsection 3 of NRS 364.210 .

3. The proprietor must be given notice, in writing, of the amount of any interest or penalties required to be paid as a result of the audit.
Nev. Rev. Stat. § 360.460 — NV Code / Title 32 / Chapter 360 / Section 360.460
Extension of lien
Status: in_force

The lien may, within 5 years of the date of the judgment or within 5 years of the last extension of the lien in the manner herein provided, be extended by recording in the office of the county recorder an abstract or copy of the judgment, and from the time of such recording, the lien shall be extended upon the property in such county for 5 years unless sooner released or otherwise discharged.
Nev. Rev. Stat. § 361.107 — NV Code / Title 32 / Chapter 361 / Section 361.107
Exemption of property of Pershing County Kids, Horses, Rodeo Inc
Status: in_force

1. Except as otherwise provided in subsection 2, all real and personal property of Pershing County Kids, Horses, Rodeo Inc. in the State of Nevada is exempt from taxation.

2. If any property exempt from taxation pursuant to subsection 1 is used for any purpose other than carrying out the legitimate functions of Pershing County Kids, Horses, Rodeo Inc., 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. § 361.555 — NV Code / Title 32 / Chapter 361 / Section 361.555
Actions against county auditor for losses sustained by State and county through defalcation of county assessor
Status: in_force

1. The county auditor shall be liable on his or her official bond for double the amount of the loss that the State and county may sustain through the defalcation of the county assessor, or otherwise, in cases where the county auditor has not notified the district attorney of the neglect or refusal of the county assessor to make his or her monthly statement, under oath, of collection of the tax on movable personal property as required by law.

2. The State Controller shall have direction and control of all suits brought against the county auditor under this section. A copy of the statement of amount lost by the State and county, made out and certified by the State Controller, shall be sufficient evidence to support an action in any court of competent jurisdiction for the amount of such loss without proof of the signature or official character of the State Controller, subject, however, to the right of the defendant to plead and give in evidence, as in other actions, all such matters as shall be legal and proper for his or her defense or discharge.

3. One-half of all moneys recovered under such suit against the county auditor shall go into the General Fund of the State and one-half shall go into the general fund of the county.
Nev. Rev. Stat. § 369.310 — NV Code / Title 32 / Chapter 369 / Section 369.310
Date fees due; penalty; cancellation of license for failure to pay fee and penalty; payment of proportionate part; date of license
Status: in_force

1. All license fees are due and payable on July 1 of each year. The license fees must be paid to: (a) If the licensee does not maintain his or her principal place of business within the boundaries of an incorporated city, the county in which the licensee maintains his or her principal place of business; or (b) If the licensee maintains his or her principal place of business within the boundaries of an incorporated city, the city in which the licensee maintains his or her principal place of business.

2. If the licensee does not pay the license fees before July 15 of each year, the license may be cancelled by the Department. Between July 15 and July 31 of each year, the fee may be paid with a penalty of 5 percent added to such fee. If the fee and penalty are not paid by July 31 of each year, the license shall be cancelled automatically.

3. If any license is issued at any time during the year other than by July 15, the fee shall be for that proportionate part of the year that the license will be in effect, which in any event shall be for not less than one quarter of a year.

4. No license shall be dated other than on the 1st day of the month in which it is granted.
Nev. Rev. Stat. § 372.015 — NV Code / Title 32 / Chapter 372 / Section 372.015
Definitions
Status: in_force

Except where the context otherwise requires, the definitions given in NRS 372.020 to 372.102 , inclusive, govern the construction of this chapter.
Nev. Rev. Stat. § 372.375 — NV Code / Title 32 / Chapter 372 / Section 372.375
Delivery of return; remittance
Status: in_force

1. Except as otherwise authorized or required by the Department, the person required to file a return shall deliver the return together with a remittance of the amount of the tax due to the Department.

2. The Department shall provide for the acceptance of credit cards, debit cards or electronic transfers of money for the payment of the tax due in the manner prescribed pursuant to NRS 360.092 .
Nev. Rev. Stat. § 366.395 — NV Code / Title 32 / Chapter 366 / Section 366.395
Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent
Status: in_force

1. Any special fuel user who fails to file a tax return or pay any excise tax by the date due shall pay, in addition to any tax that may be due, a delinquent filing fee of $50 or a penalty of 10 percent of the amount of tax owed, whichever is greater, plus interest on the amount of any tax that may be due at a rate established by the Department in accordance with the provisions of a cooperative agreement entered into pursuant to NRS 366.175 , from the date the tax was due until the date of payment.

2. A tax return, statement or payment is considered delinquent if it is not received by the Department on or before the date the tax return, statement or payment is due, as prescribed by the provisions of this chapter.

3. A tax return, statement or payment shall be deemed received on the date shown by the cancellation mark stamped by the United States Postal Service or the postal service of any country upon an envelope containing the tax return, statement or payment.
Nev. Rev. Stat. § 372A.040 — NV Code / Title 32 / Chapter 372A / Section 372A.040
“Sell” defined
Status: in_force

“Sell” includes exchange, barter, solicitation or receipt of an order, transfer to another for sale or resale, possession or transportation in contravention of this chapter and any other transfer for any consideration or a promise, obtained directly or indirectly.
Nev. Rev. Stat. § 368A.240 — NV Code / Title 32 / Chapter 368A / Section 368A.240
Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations
Status: in_force

1. If a taxpayer: (a) Is unable to collect all or part of an admission charge or charge for live entertainment provided by an escort, which was included in the taxable receipts reported for a previous reporting period; and (b) Has taken a deduction on his or her federal income tax return pursuant to 26 U.S.C. § 166(a) for the amount which the taxpayer is unable to collect, the taxpayer is entitled to receive a credit for the amount of tax paid on account of that uncollected amount. The credit may be used against the amount of tax that the taxpayer is subsequently required to pay pursuant to this chapter.

2. If the Internal Revenue Service disallows a deduction described in paragraph (b) of subsection 1 and the taxpayer claimed a credit on a return for a previous reporting period pursuant to subsection 1, the taxpayer shall include the amount of that credit in the amount of taxes reported pursuant to this chapter in the first return filed with the Board or the Department after the deduction is disallowed.

3. If a taxpayer collects all or part of an admission charge or charge for live entertainment provided by an escort, for which the taxpayer claimed a credit on a return for a previous reporting period pursuant to subsection 2, the taxpayer shall include: (a) The amount collected in the charges reported pursuant to paragraph (a) of subsection 1; and (b) The tax payable on the amount collected in the amount of taxes reported, in the first return filed with the Board or the Department after that collection.

4. Except as otherwise provided in subsection 5, upon determining that a taxpayer has filed a return which contains one or more violations of the provisions of this section, the Board or the Department shall: (a) For the first return of any taxpayer that contains one or more violations, issue a letter of warning to the taxpayer which provides an explanation of the violation or violations contained in the return. (b) For the first or second return, other than a return described in paragraph (a), in any calendar year which contains one or more violations, assess a penalty equal to the amount of the tax which was not reported. (c) For the third and each subsequent return in any calendar year which contains one or more violations, assess a penalty of three times the amount of the tax which was not reported.

5. For the purposes of subsection 4, if the first violation of this section by any taxpayer was determined by the Board or the Department through an audit which covered more than one return of the taxpayer, the Board or the Department shall treat all returns which were determined through the same audit to contain a violation or violations in the manner provided in paragraph (a) of subsection 4.
Nev. Rev. Stat. § 372.650 — NV Code / Title 32 / Chapter 372 / Section 372.650
Failure to file claim constitutes waiver
Status: in_force

Failure to file a claim within the time prescribed in NRS 372.635 constitutes a waiver of any demand against the State on account of overpayment.
Nev. Rev. Stat. § 360.470 — NV Code / Title 32 / Chapter 360 / Section 360.470
Remedies of State are supplemental; additional requirements unimpaired
Status: in_force

The remedies of the State provided for in NRS 360.420 to 360.470 , inclusive, are intended to supplement existing remedies applicable to specific taxes provided for in this title. Nothing contained in NRS 360.420 to 360.470 , inclusive, shall be deemed to limit or repeal additional requirements imposed upon the Department by statute, or otherwise by law.
Nev. Rev. Stat. § 377C.110 — NV Code / Title 32 / Chapter 377C / Section 377C.110
Remittances to Department; deposit in Sales and Use Tax Account; distribution
Status: in_force

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

2. The Department shall deposit the payments 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 monthly: (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax. (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a). (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county 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.
Nev. Rev. Stat. § 360.525 — NV Code / Title 32 / Chapter 360 / Section 360.525
Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release
Status: in_force

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

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

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

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

5. The time within which the obligation of the successor or assignee may be enforced begins at the time the person who is liable for the tax or fee sells or assigns all or any portion of his or her business or stock of goods or at the time that the determination against the person becomes final, whichever event occurs later.
Nev. Rev. Stat. § 370.0285 — NV Code / Title 32 / Chapter 370 / Section 370.0285
“Delivery sale” defined
Status: in_force

1. “ Delivery sale ” means any sale of cigarettes, cigarette paper or other tobacco products, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which: (a) The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or any other on-line service; or (b) The cigarettes, cigarette paper or other tobacco products are delivered by mail or the use of another delivery service.

2. For the purpose of this section, any sale of cigarettes, cigarette paper or other tobacco products to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.
Nev. Rev. Stat. § 375A.815 — NV Code / Title 32 / Chapter 375A / Section 375A.815
Power of Department to issue subpoenas
Status: in_force

The Department may issue subpoenas to:

1. Compel the attendance of any person or the production of books and papers.

2. Determine the amount of any tax due under this chapter.
Nev. Rev. Stat. § 361.4733 — NV Code / Title 32 / Chapter 361 / Section 361.4733
Adoption of regulations by Committee on Local Government Finance
Status: in_force

1. The Committee on Local Government Finance shall adopt: (a) Such regulations as it determines to be appropriate to provide for the allocation among the appropriate taxing entities of the amount of any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722 , 361.4723 and 361.4724 , in accordance with the principles that: (1) Any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722 , 361.4723 and 361.4724 which is caused by an increase in the rate of taxes imposed by one or more taxing entities should be allocated to the taxing entities that would have received the benefit of that increase in proportion to the relative amount of benefit that otherwise would have been received from that increase; (2) Any increase in the rate of ad valorem taxes imposed by a taxing entity should not affect the amount of ad valorem taxes received by other taxing entities, except for redevelopment agencies and tax increment areas whose property tax receipts depend on the tax rate of the taxing entity that increases its rate of taxes and whose territory is included, in whole or in part, in the territory of the taxing entity that increases its rate of taxes; and (3) A taxing entity that does not increase its rate of ad valorem taxes should not be allocated any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722 , 361.4723 and 361.4724 , except for any reduction caused by an increase in the assessed value of that parcel or other taxable unit of real property; and (b) Subject to the principles set forth in paragraph (a): (1) Such regulations as it determines to be appropriate for the administration and interpretation of the provisions of NRS 361.4732 ; and (2) Regulations which provide methodologies for allocating among the appropriate taxing entities the amount of any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722 , 361.4723 and 361.4724 if the property is included in or excluded from the boundaries of a redevelopment area, tax increment area or taxing entity after June 14, 2005.

2. Any regulations adopted by the Committee on Local Government Finance pursuant to this section must be adopted in the manner prescribed for state agencies in chapter 233B of NRS .
Nev. Rev. Stat. § 362.175 — NV Code / Title 32 / Chapter 362 / Section 362.175
Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect
Status: in_force

1. If at any time, in the opinion of the Executive Director, it becomes impossible or impractical to collect any tax certified on the proceeds of minerals extracted, the Executive Director may apply to the Nevada Tax Commission to have the amount of the tax and the name of the person against whom the tax is certified removed from the tax records of the Department.

2. If the Nevada Tax Commission approves the application, the Department may remove the name and amount from its tax records.
Nev. Rev. Stat. § 375A.675 — NV Code / Title 32 / Chapter 375A / Section 375A.675
Compensation and expenses of board
Status: in_force

The reasonable compensation and expenses of the members of the board and its employees must be agreed upon among those members, the taxing officials involved and the executors. If an agreement cannot be reached, compensation and expenses must be determined by those taxing officials or, if they cannot agree, by the appropriate probate court of the state determined to be the domicile. That amount must be borne by the estate and shall be deemed an expense of administration.
Nev. Rev. Stat. § 373.020 — NV Code / Title 32 / Chapter 373 / Section 373.020
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 373.0205 to 373.029 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 370.373 — NV Code / Title 32 / Chapter 370 / Section 370.373
Sale by wholesale dealer of cigarettes bought from another wholesale dealer
Status: in_force

A wholesale dealer who sells cigarettes bought from another wholesale dealer to a retail dealer, or for use or consumption, shall be deemed to be making a sale at wholesale.
Nev. Rev. Stat. § 360.100 — NV Code / Title 32 / Chapter 360 / Section 360.100
Annual report by Department; statements to be furnished to Governor
Status: in_force

The Department shall:

1. On or before January 15 of each year, prepare and publish a report that shows the transactions and proceedings of the Department which took place during the immediately preceding fiscal year.

2. Upon request, furnish to the Governor statements showing the assessed value of property within or taxable by the State of Nevada and its political subdivisions.
Nev. Rev. Stat. § 370A.090 — NV Code / Title 32 / Chapter 370A / Section 370A.090
“Qualified escrow fund” defined
Status: in_force

“Qualified escrow fund” means an escrow arrangement with a federally or state-chartered financial institution, that has no affiliation with any manufacturer of tobacco products and has assets of at least $1 billion where the arrangement requires the financial institution to hold the principal of the amount deposited in escrow for the benefit of releasing parties and prohibits the manufacturer of tobacco products which deposits the money from using, having access to or directing the use of the principal of the amount deposited except as permitted under NRS 370A.150 .
Nev. Rev. Stat. § 372.348 — NV Code / Title 32 / Chapter 372 / Section 372.348
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes
Status: in_force

1. Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption pursuant to NRS 372.326 , must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department.

2. If the Department determines that the organization is created for religious, charitable or educational purposes, it shall issue a letter of exemption to the organization. The letter of exemption expires 5 years after the date on which it is issued by the Department. At least 90 days before the expiration of the letter of exemption, the Department shall notify the organization to whom the letter was issued of the date on which the letter will expire. The organization may renew its letter of exemption for an additional 5 years by filing an application for renewal with the Department. The application for renewal must be on a form and contain such information as is required by the Department.

3. To claim an exemption pursuant to NRS 372.326 for the sale of tangible personal property to such an organization: (a) The organization must give a copy of its letter of exemption to the retailer from whom the organization purchases the property; and (b) The retailer must retain and present upon request a copy of the letter of exemption.

4. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.
Nev. Rev. Stat. § 361A.220 — NV Code / Title 32 / Chapter 361A / Section 361A.220
Determination of value for open-space use; notification of assessment
Status: in_force

1. If property is to be assessed as open-space real property, the county assessor shall determine its value for open-space use and assess it for taxes to be collected in the ensuing fiscal year at 35 percent of that value.

2. The open-space use assessment must be maintained in the records of the assessor and must be made available to any person upon request. The property owner must be notified of the open-space use assessment in the manner provided for notification of taxable value assessments. The notice must contain the statement: Deferred taxes will become due on any portion of this parcel which is converted to a higher use.
Nev. Rev. Stat. § 361.035 — NV Code / Title 32 / Chapter 361 / Section 361.035
“Real estate” and “real property” defined
Status: in_force

1. “Real estate” or “real property” means: (a) All houses, buildings, fences, ditches, structures, erections, railroads, toll roads and bridges, or other improvements built or erected upon any land, whether such land is private property or property of this state or of the United States, or of any municipal or other corporation, or of any county, city or town in this state. (b) Any mobile home, factory-built housing or manufactured home which meets the requirements of NRS 361.244 . (c) The ownership of, or claim to, or possession of, or right of possession to any lands within this state. (d) The claim by or the possession of any person, firm, corporation, association or company to any land.

2. The property described in subsection 1 must be listed under the head of “real estate.”

3. Except as otherwise provided in NRS 361.2445 , when an agreement has been entered into, whether in writing or not, or when there is sufficient reason to believe that an agreement has been entered into, for the dismantling, moving or carrying away or wrecking of the property described in subsection 1, the property must be classified as personal property, and not real estate.

4. For the purposes of this chapter, “real estate” or “real property” does not include leasehold or other possessory interests in land owned by the Federal Government on which land the Federal Government is paying taxes to the State of Nevada or is, pursuant to contractual obligation, paying any sum in lieu of taxes to the State of Nevada.
Nev. Rev. Stat. § 360.400 — NV Code / Title 32 / Chapter 360 / Section 360.400
Time for payment of determined amount; penalty for delinquency in payment
Status: in_force

1. All determinations made by the Department under the authority of NRS 360.300 to 360.400 , inclusive, are due at the time they become final.

2. If the determination is not paid when it becomes final and the taxpayer has not entered into a written agreement with the Department for the payment of the determination, the Department shall impose a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties.
Nev. Rev. Stat. § 363D.290 — NV Code / Title 32 / Chapter 363D / Section 363D.290
Remittance of tax; deposit for credit to State Education Fund
Status: in_force

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the State 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 for credit to the State Education Fund.
Nev. Rev. Stat. § 360.485 — NV Code / Title 32 / Chapter 360 / Section 360.485
Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses
Status: in_force

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

2. The fees, commissions and expenses are the obligation of the person against whom the warrant is issued.
Nev. Rev. Stat. § 360B.320 — NV Code / Title 32 / Chapter 360B / Section 360B.320
Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions
Status: in_force

1. The Department shall provide public notification to consumers of tangible personal property, including purchasers who are exempt from any sales and use taxes, of the practices of this State relating to the collection, use and retention of any personally identifiable information.

2. The Department shall not retain any personally identifiable information if the information is no longer required to ensure the validity of exemptions from sales and use taxes.

3. When any personally identifiable information that identifies a natural person is retained by or on behalf of the State, that person is entitled to reasonable access to that information to correct any portion thereof which has been inaccurately recorded.

4. If any person or other entity, except a state which is a member of the Agreement or any person or other entity who is entitled to such information pursuant to any state law or the Agreement, requests any personally identifiable information maintained by the Department, the Department shall make a reasonable and timely effort to notify any person who is identified by the requested information.

5. The Attorney General shall enforce the provisions of this section.

6. As used in this section, “ personally identifiable information ” means information that identifies: (a) A participant in the system created pursuant to the Agreement; or (b) A consumer of tangible personal property who deals with a registered seller that elects to use a certified service provider as its agent to perform all the functions of the seller relating to sales and use taxes, other than the obligation of the seller to remit the taxes on its own purchases.
Nev. Rev. Stat. § 370.450 — NV Code / Title 32 / Chapter 370 / Section 370.450
Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty
Status: in_force

<Section effective until June 30, 2027, when it expires by limitation. See, also, section section effective July 1, 2027. >

1. Except as otherwise provided in this section, there is hereby imposed upon the receipt, purchase or sale of other tobacco products in this State: (a) If the other tobacco products are not premium cigars, a tax of 30 percent of the wholesale price of those products; and (b) If the other tobacco products are premium cigars, a tax of 30 percent of the wholesale price of those products except that, if 30 percent of the wholesale price of those products is: (1) Greater than 50 cents for each premium cigar, the tax imposed shall be 50 cents for each premium cigar. (2) Less than 30 cents for each premium cigar, the tax imposed shall be 30 cents for each premium cigar.

2. The provisions of subsection 1 do not apply to those products which are: (a) Displayed or exhibited at a trade show, convention or other exhibition in this State by a manufacturer or wholesale dealer of other tobacco products who is not licensed in this State; or (b) Distributed free of charge at a trade show, convention or other exhibition or public event in this State, if the distributor has obtained a license to distribute other tobacco products free of charge for the trade show, convention or other exhibition or public event.

3. This tax: (a) Is imposed: (1) At the time the other tobacco products are first possessed or received by a wholesale dealer of other tobacco products who maintains a place of business in this State for sale or disposition in this State; (2) At the time the other tobacco products are sold by a wholesale dealer of other tobacco products who does not maintain a place of business in this State to a retail dealer or ultimate consumer; or (3) For other tobacco products manufactured, produced, fabricated, assembled, processed, labeled or finished in this State, at the time the other tobacco products are sold in this State to a wholesale dealer of other tobacco products, retail dealer or ultimate consumer. (b) Must be paid by the wholesale dealer of other tobacco products to the Department, in accordance with the provisions of NRS 370.465 . The wholesale dealer of other tobacco products is entitled to retain 0.25 percent of the taxes due to cover the costs of collecting and administering the taxes if the taxes are paid in accordance with the provisions of NRS 370.465 .

4. Any wholesale dealer of other tobacco products who sells or distributes other tobacco products without paying the tax provided for by this section is guilty of a misdemeanor.

5. As used in this section, “ premium cigar ” means a cigar that is rolled by hand, has a wrapper made of whole tobacco leaves and does not have a filter or mouthpiece.
Nev. Rev. Stat. § 370.696 — NV Code / Title 32 / Chapter 370 / Section 370.696
Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit
Status: in_force

1. In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $1,000 per day for the failure of a wholesale dealer timely or accurately to comply with any provision of this chapter or chapter 370A of NRS or any regulation adopted pursuant thereto. The license of the wholesale dealer may be suspended or revoked if the wholesale dealer fails to pay such a civil penalty within 30 days after it is imposed.

2. In addition to or in lieu of any other penalty or remedy provided by law, the Attorney General may seek a civil penalty in an amount not to exceed $1,000 per day for the failure of a manufacturer of tobacco products timely or accurately to comply with any provision of this chapter or chapter 370A of NRS or any regulation adopted pursuant thereto. A manufacturer of tobacco products and the brand families of a manufacturer of tobacco products may be denied listing in the directory or removed from the directory if the manufacturer of tobacco products fails to pay such a civil penalty within 30 days after it is imposed.

3. Any civil penalty collected pursuant to this section must be deposited in the Account for Tobacco Enforcement.
Nev. Rev. Stat. § 372.295 — NV Code / Title 32 / Chapter 372 / Section 372.295
Gas, electricity and water
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other consumption in this State of, gas, electricity and water when delivered to consumers through mains, lines or pipes.
Nev. Rev. Stat. § 374.225 — NV Code / Title 32 / Chapter 374 / Section 374.225
Registration of retailers
Status: in_force

Every retailer selling tangible personal property for storage, use or other consumption in a county shall register with the Department and give:

1. The name and address of all agents operating in the county.

2. The location of all distribution or sales houses or offices or other places of business in the county.

3. Such other information as the Department may require.
Nev. Rev. Stat. § 374.7286 — NV Code / Title 32 / Chapter 374 / Section 374.7286
Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members
Status: in_force

<Section effective until June 30, 2031, when it expires by limitation. See, also, section 374.7286 effective July 1, 2031. >

1. A person who wishes to claim an exemption pursuant to NRS 374.7285 must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department. A person who wishes to claim an exemption pursuant to subsection 4 or 5 of NRS 374.7285 must file the application not later than 30 days before the date on which Nevada Day is observed pursuant to NRS 236.015 , unless a different deadline is specified by the Department by regulation, provided that any deadline established by the Department must not be earlier than 45 days before the date on which Nevada Day is observed.

2. If the Department determines that a person is eligible for the exemption provided pursuant to NRS 374.7285 , the Department shall issue a letter of exemption to the person. A letter of exemption issued to a member of the Nevada National Guard described in subsection 1 of NRS 374.7285 or a relative of a member described in subsection 2 of NRS 374.7285 expires 30 days after the member of the Nevada National Guard returns to the United States. A letter of exemption issued to a relative of a deceased member of the Nevada National Guard described in subsection 3 of NRS 374.7285 expires on the date 3 years after the date of the death of the member. A letter of exemption issued to a member of the Nevada National Guard described in subsection 4 of NRS 374.7285 or a relative of a member described in subsection 5 of NRS 374.7285 expires on December 31 of the year it is issued but may be renewed. A retailer who makes a retail sale of tangible personal property to a member of the Nevada National Guard described in subsection 4 of NRS 374.7285 or a relative of a member described in subsection 5 of NRS 374.7285 shall collect the tax imposed by this chapter.

3. To claim an exemption pursuant to subsection 1, 2 or 3 of NRS 374.7285 , for the sale of tangible personal property to such a person: (a) The person must provide a copy of the letter of exemption to the retailer from whom the person purchases the property; and (b) The retailer must retain and present upon request a copy of the letter of exemption to the Department.

4. To claim an exemption pursuant to subsection 4 or 5 of NRS 374.7285 , as applicable, for the sale of tangible personal property to such a person, not later than 30 calendar days after the date of the sale, the person must submit to the Department: (a) A request for a refund of the tax paid by the person upon a sale of tangible personal property that was exempt from tax pursuant to subsection 4 or 5 of NRS 374.7285 , as applicable; (b) A copy of the letter of exemption issued to the person; and (c) A copy of the receipt which was provided to the person by the retailer from whom the person purchased the property and which indicates that the person to whom the letter of exemption was issued paid tax upon a sale of tangible personal property that was exempt from tax pursuant to subsection 4 or 5 of NRS 374.7285 , as applicable. The Department shall issue a refund to a person who submits the information required by this subsection within the period established by this subsection.

5. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.
Nev. Rev. Stat. § 374.388 — NV Code / Title 32 / Chapter 374 / Section 374.388
Presumption of payment: Certificate of title for used manufactured home or used mobile home
Status: in_force

1. If a certificate of title has been issued for a used manufactured home or used mobile home by the Department of Motor Vehicles or the Housing Division of the Department of Business and Industry, it is presumed that the taxes imposed by this chapter have been paid with respect to that manufactured home or mobile home.

2. As used in this section, “ manufactured home ” and “ mobile home ” have the meanings ascribed to them in NRS 374.321 .
Nev. Rev. Stat. § 375B.190 — NV Code / Title 32 / Chapter 375B / Section 375B.190
Penalty for failure to file timely return; waiver
Status: in_force

If the return required by NRS 375B.150 is not filed within the time specified in that section or the extension specified in NRS 375B.160 , the person liable for the tax shall pay, except as otherwise provided in NRS 360.232 and 360.320 , and in addition to the interest provided in NRS 375B.250 , a penalty equal to 5 percent of the tax due, as finally determined, for each month or portion of a month during which that failure to file continues, not exceeding 25 percent in the aggregate, unless it is shown that there was reasonable cause for the failure to file. If a similar penalty for failure to file timely the federal estate tax return is waived, that waiver shall be deemed to constitute reasonable cause for purposes of this section.
Nev. Rev. Stat. § 362.010 — NV Code / Title 32 / Chapter 362 / Section 362.010
Definitions
Status: in_force

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

1. “Mine” means an excavation in the earth from which ores, coal or other mineral substances are extracted, or a subterranean natural deposit of minerals located and identified as such by the staking of a claim or other method recognized by law. The term includes a well drilled to extract minerals.

2. “Mineral” includes oil, gas and other hydrocarbons, but does not include sand, gravel or water, except hot water or steam in an operation extracting geothermal resources for profit.

3. “Patented mine or mining claim” means each separate, whole or fractional patented mining location, whether such whole or fractional mining location is covered by an independent patent or is included under a single patent with other mining locations.
Nev. Rev. Stat. § 377B.040 — NV Code / Title 32 / Chapter 377B / Section 377B.040
“Water authority” defined
Status: in_force

“Water authority” means a water authority organized as a public agency or an entity created by cooperative agreement pursuant to chapter 277 of NRS whose members at the time of formation included the three largest retail water purveyors in the county and which is responsible for the acquisition, treatment and delivery of water and water resources on a wholesale basis to utilities, governmental agencies and entities and other large customers.
Nev. Rev. Stat. § 361.900 — NV Code / Title 32 / Chapter 361 / Section 361.900
Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments
Status: in_force

1. A person who owns and occupies a single-family dwelling, its appurtenances and the land on which it is located, free and clear of all encumbrances, except any unpaid assessment for a public improvement, may, not later than June 13, 2005, apply to the county assessor to establish allodial title to the dwelling, its appurtenances and the land on which it is located. One or more persons who own such a home in any form of joint ownership may, not later than June 13, 2005, apply for the allodial title jointly if the dwelling is occupied by each person included in the application. The application must be made on a form prescribed by the State Treasurer. The county assessor may require that the application be accompanied by a nonrefundable processing fee of not more than $25. If collected, the fee must be deposited in the county general fund and used to pay any expenses incurred by the county in carrying out the provisions of NRS 361.900 to 361.920 , inclusive.

2. Upon receipt of an application made pursuant to subsection 1, the county assessor shall transmit the application to the State Treasurer. The county assessor shall transmit with the application any additional information required by the State Treasurer.

3. Upon receipt of an application from a county assessor, the State Treasurer shall determine the amount of money that would be required to be paid by the owner of the property to establish allodial title to the property using a tax rate of $5 for each $100 of assessed valuation on the date of the application. The amount must be separately calculated to produce an alternative for payment in a lump sum and an alternative for the payment of installments over a payment period of not more than 10 years. The amounts must be calculated to the best ability of the State Treasurer so that the money paid plus the interest or other income earned on that money will be adequate to pay all future tax liability of the property for a period equal to the life expectancy of the youngest titleholder of the property. The State Treasurer shall make a written record of the calculations upon which the amount was determined. The record must include an annual projection of the estimated interest and income that will be earned on the money.

4. Upon completion of the calculations required by subsection 3, the State Treasurer shall notify the requester of the two amounts.

5. If the homeowner pays the lump sum indicated by the State Treasurer pursuant to subsection 4 and submits proof satisfactory to the State Treasurer that the home is a single-family dwelling occupied by the homeowner and that the home, its appurtenances and the land on which it is located are owned free and clear of all encumbrances, except any unpaid assessment for a public improvement, the State Treasurer shall issue a certificate of allodial title to the homeowner for the home, its appurtenances and the land on which it is located that is described in the deed for that property.

6. If the homeowner notifies the State Treasurer that the homeowner wishes to enter into an agreement with the State of Nevada to establish allodial title to his or her residence by installments, the State Treasurer shall execute such an agreement on behalf of the State of Nevada. The agreement must include a provision for rescission of the agreement by the homeowner at any time before the last payment is made and a guarantee, upon such a rescission, of a refund of the unused portion of the installment payments. The unused portion of the installment payments must be calculated by: (a) Determining the total amount of all installment payments made before the date of the rescission plus the income and interest actually accrued on that money; and (b) Subtracting from the amount determined pursuant to paragraph (a) a pro rata share of any expenses incurred by the State Treasurer that are directly and indirectly related to the investment of the money in the Allodial Title Trust Account and any costs directly and indirectly related to the administration of the allodial title program during the period for which the installment payments were made.

7. The homeowner shall pay the installments directly to the State Treasurer and shall continue to pay the current property taxes directly to the county during the period for which the installment payments are made.

8. Upon receipt of the last installment payment, which must reflect any increase or decrease in the assessed valuation of the property since the date of the application, and submission of proof satisfactory to the State Treasurer that the home is a single-family dwelling occupied by the homeowner and that the home, its appurtenances and the land on which it is located are owned free and clear of all encumbrances, except any unpaid assessment for a public improvement, the State Treasurer shall issue a certificate of allodial title to the homeowner for the home, its appurtenances and the land on which it is located that is described in the deed for that property.
Nev. Rev. Stat. § 361.765 — NV Code / Title 32 / Chapter 361 / Section 361.765
Correction of clerical and typographical errors on tax rolls
Status: in_force

1. If a clerical or typographical error or errors appear upon the real or personal property tax roll of any county which have not been corrected by any officer or board vested by law with the duty of correcting such errors, the county assessor of the county upon whose tax roll such errors appear shall make a report thereof to the board of county commissioners of the county.

2. The board of county commissioners shall thereupon examine the error or errors so reported, together with such evidence as may be presented in connection therewith, and, if satisfied that the errors or any of them are purely clerical or typographical shall: (a) By an order entered in the minutes of the board authorize and direct the county treasurer to correct the error or errors so reported so as to conform to the true assessment; and (b) Deliver a copy of the order to the county treasurer, who shall thereupon make the corrections and change the tax roll or rolls in conformity therewith.

3. If it appears that corrections of mathematical or typographical errors on the tax roll are necessary, the county assessor may, with the concurrence of the county treasurer, make corrections in the assessed valuation of any property within the county. When such corrections are made, the county treasurer shall make such adjustments as are necessary to the tax rolls for fiscal years within 3 years after the fiscal year for which the corrections were made. The adjustment may be a full refund or a credit against taxes due which may be allocated over a period no longer than 3 years.

4. At the end of each fiscal year the county treasurer shall report to the board of county commissioners all corrections made under subsection 3 during such fiscal year. The board of county commissioners shall approve or disapprove each correction reported. The county treasurer shall make any adjustments to the tax rolls made necessary by the disapproval by the board of county commissioners of any corrections made.
Nev. Rev. Stat. § 377A.010 — NV Code / Title 32 / Chapter 377A / Section 377A.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377A.011 to 377A.019 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 361A.110 — NV Code / Title 32 / Chapter 361A / Section 361A.110
Filing, contents and execution of application
Status: in_force

1. Any application for agricultural use assessment must be filed on or before June 1 of any year: (a) With the county assessor of each county in which the property is located, if the property contains 20 acres or more. (b) With the Department, if the property contains less than 20 acres.

2. Except as otherwise provided in this subsection, a new application to continue that assessment is required on or before June 1 following any change in ownership or conversion to a higher use of any portion of the property. If the property is divided, an owner who retains a portion qualifying as agricultural real property is not required to file a new application to continue agricultural use assessment on the portion retained unless any part of that portion is converted to a higher use.

3. The application must be made on forms prepared by the Department and supplied by the county assessor and must include such information as may be required to determine the entitlement of the applicant to agricultural use assessment. Each application must contain an affidavit or affirmation by the applicant that the statements contained therein are true. The application must prominently contain the printed statement “This property may be subject to liens for undetermined amounts.”

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

5. The county assessor shall not approve an application unless the application is signed by each owner of record or his or her representative as specified in subsection 4. Additional information may be required of the applicant if necessary to evaluate his or her application.
Nev. Rev. Stat. § 373.150 — NV Code / Title 32 / Chapter 373 / Section 373.150
Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects
Status: in_force

1. Any city or town whose territory is not included wholly or in part in a regional plan for transportation established pursuant to NRS 277A.210 may receive a distribution in aid of an approved construction project from the regional street and highway fund, which must not exceed the amount allocated to such city or town pursuant to subsection 2.

2. The share of revenue from the county fuel tax allocated to a city or town pursuant to subsection 1 must be in the proportion which its total assessed valuation bears to the total assessed valuation of the entire county. Any amount so allocated which is not distributed currently in aid of an approved project must remain in the fund to the credit of that city or town.
Nev. Rev. Stat. § 361A.273 — NV Code / Title 32 / Chapter 361A / Section 361A.273
Appeal from determination or valuations
Status: in_force

1. An owner of property who receives a notice of conversion which is postmarked on or after July 1 and before December 16 may appeal in the manner provided in NRS 361.355 : (a) The determination that the property has been converted to a higher use; and (b) The valuations for the years described in the notice, to the board of equalization of the county in which the property is located.

2. An owner who receives a notice of conversion which is postmarked on or after December 16 and before July 1 may appeal, not later than July 15 of the ensuing fiscal year: (a) The determination that the property has been converted to a higher use; or (b) The valuations for the years described on the notice, directly to the State Board of Equalization.
Nev. Rev. Stat. § 362.100 — NV Code / Title 32 / Chapter 362 / Section 362.100
Duties of Department
Status: in_force

1. The Department shall: (a) Investigate and determine the net proceeds of all minerals extracted and certify them as provided in NRS 362.100 to 362.240 , inclusive. (b) Appraise and assess all reduction, smelting and milling works, plants and facilities, whether or not associated with a mine, all drilling rigs, and all supplies, machinery, equipment, apparatus, facilities, buildings, structures and other improvements used in connection with any mining, drilling, reduction, smelting or milling operation as provided in chapter 361 of NRS . (c) Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund. Each year after the distribution of all money due to the State of Nevada and each county pursuant to NRS 362.170 , the State Controller shall transfer all taxes, interest and penalties collected pursuant to this chapter to the State Education Fund.

2. As used in this section, “ net proceeds of all minerals extracted ” includes the proceeds of all: (a) Operating mines; (b) Operating oil and gas wells; (c) Operations extracting geothermal resources for profit, except an operation which uses natural hot water to enhance the growth of animal or plant life; and (d) Operations extracting minerals from natural solutions.
Nev. Rev. Stat. § 374.359 — NV Code / Title 32 / Chapter 374 / Section 374.359
Taxes collected to be held in separate account
Status: in_force

A retailer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State.
Nev. Rev. Stat. § 377B.210 — NV Code / Title 32 / Chapter 377B / Section 377B.210
Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances
Status: in_force

If a person has not been habitually delinquent in the payment of any sales or use tax at any time within the immediately preceding 3 years, the Department shall disregard the amount of any tax due pursuant to this chapter when determining the amount of any security it may require from that person for the payment of any sales or use tax.
Nev. Rev. Stat. § 369.175 — NV Code / Title 32 / Chapter 369 / Section 369.175
Applicability of chapter
Status: in_force

This chapter shall not apply to common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes. Common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes, may purchase liquor from licensed Nevada wholesale dealers subject to rules and regulations of the Department. A refund or credit for the excise tax paid on such liquor shall be allowed the wholesale dealer.
Nev. Rev. Stat. § 370.042 — NV Code / Title 32 / Chapter 370 / Section 370.042
“Secretary” defined
Status: in_force

“ Secretary ” means the Secretary of the United States Department of the Treasury.
Nev. Rev. Stat. § 361.736 — NV Code / Title 32 / Chapter 361 / Section 361.736
Definitions
Status: in_force

As used in NRS 361.736 to 361.7398 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.7362 to 361.7372 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 372.685 — NV Code / Title 32 / Chapter 372 / Section 372.685
Right of appeal on failure of Department to mail notice of action on claim
Status: in_force

If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245 , appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may, within 45 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
Nev. Rev. Stat. § 370.620 — NV Code / Title 32 / Chapter 370 / Section 370.620
“Directory” defined
Status: in_force

“ Directory ” means the directory created pursuant to NRS 370.675 .
Nev. Rev. Stat. § 361.345 — NV Code / Title 32 / Chapter 361 / Section 361.345
Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation
Status: in_force

1. Except as otherwise provided in subsection 2, the county board of equalization may: (a) Determine the valuation of any real or personal property placed on: (1) The secured tax roll which was assessed by the county assessor; or (2) The unsecured tax roll which was assessed by the county assessor on or after May 1 and on or before December 15; and (b) Change and correct any valuation found to be incorrect either by adding thereto or by deducting therefrom such sum as is necessary to make it conform to the taxable value of the property assessed, whether that valuation was fixed by the owner or the county assessor. The county board of equalization may not reduce the assessment of the county assessor unless it is established by a preponderance of the evidence that the valuation established by the county assessor exceeds the full cash value of the property or is inequitable. A change so made is effective only for the fiscal year for which the assessment was made. The county assessor shall each year review all such changes made for the previous fiscal year and maintain or remove each change as circumstances warrant.

2. If a person complaining of the assessment of his or her property: (a) Has refused or, without good cause, has neglected to give the county assessor the person’s list under oath, as required by NRS 361.265 ; or (b) Has, without good cause, refused entry to the assessor for the purpose of conducting the physical examination required by NRS 361.260 , the county assessor shall make a reasonable estimate of the property and assess it accordingly. No reduction may be made by the county board of equalization from the assessment of the county assessor made pursuant to this subsection.

3. If the county board of equalization finds it necessary to add to the assessed valuation of any property on the assessment roll, it shall direct the clerk to give notice to the person so interested by registered or certified letter, or by personal service, naming the day when it will act on the matter and allowing a reasonable time for the interested person to appear.
Nev. Rev. Stat. § 372A.360 — NV Code / Title 32 / Chapter 372A / Section 372A.360
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 of the excise tax on cannabis or any amount of tax, penalty or interest required to be collected.

2. No suit or proceeding, including, without limitation, a proceeding for judicial review, 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 within the time prescribed in NRS 372A.310 .
Nev. Rev. Stat. § 364.140 — NV Code / Title 32 / Chapter 364 / Section 364.140
Licenses to be posted; penalty
Status: in_force

1. Every person required by the laws of this state to obtain a license for the transaction of any kind of business in any fixed or certain locality therein shall post such license conspicuously in his or her establishment or place of business, and keep it so conspicuously posted until the license has expired or the person ceases to transact such business.

2. Any person who shall fail to post or keep posted a license as required by this section shall be fined not more than $250.
Nev. Rev. Stat. § 370.504 — NV Code / Title 32 / Chapter 370 / Section 370.504
Certification of excess amount collected; credit and refund
Status: in_force

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 it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person, or his or her successors, administrators or executors.
Nev. Rev. Stat. § 361.470 — NV Code / Title 32 / Chapter 361 / Section 361.470
Tax receiver charged with full amount of taxes levied
Status: in_force

On delivering the assessment roll to the ex officio tax receiver, the county auditor shall charge the ex officio tax receiver with the full amount of the taxes levied as shown on the roll.
Nev. Rev. Stat. § 366.026 — NV Code / Title 32 / Chapter 366 / Section 366.026
“Emulsion of water-phased hydrocarbon fuel” defined
Status: in_force

“Emulsion of water-phased hydrocarbon fuel” means a mixture of any hydrocarbon and water if the water is at least 20 percent by volume of the total mixture.
Nev. Rev. Stat. § 360B.405 — NV Code / Title 32 / Chapter 360B / Section 360B.405
“Alcoholic beverages” construed
Status: in_force

“ Alcoholic beverages ” means beverages that are suitable for human consumption and contain one-half of 1 percent or more of alcohol by volume.
Nev. Rev. Stat. § 377B.050 — NV Code / Title 32 / Chapter 377B / Section 377B.050
“Water facilities” defined
Status: in_force

“Water facilities” means facilities pertaining to a water system for the collection, transportation, treatment, purification and distribution of water, including, without limitation, springs, wells, ponds, lakes, water rights, other raw water sources, basin cribs, dams, spillways, retarding basins, detention basins, reservoirs, towers and other storage facilities, pumping plants, infiltration galleries, filtration plants, purification systems, other water treatment facilities, waterworks plants, pumping stations, gauging stations, ventilating facilities, stream gauges, rain gauges, valves, standpipes, connections, hydrants, conduits, flumes, sluices, canals, channels, ditches, pipes, lines, laterals, service pipes, force mains, submains, siphons, other water transmission and distribution mains, engines, boilers, pumps, meters, apparatus, tools, equipment, fixtures, structures, buildings and other facilities for the acquisition, transportation, treatment, purification and distribution of untreated water or potable water for domestic, commercial and industrial use and irrigation, or any combination thereof.
Nev. Rev. Stat. § 370.5042 — NV Code / Title 32 / Chapter 370 / Section 370.5042
Interest on overpayments; disallowance of interest
Status: in_force

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

2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest on the overpayment.
Nev. Rev. Stat. § 361A.225 — NV Code / Title 32 / Chapter 361A / Section 361A.225
Determination of value for open-space use of real property used as golf course
Status: in_force

1. For the purposes of NRS 361A.220 , the value for open-space use of real property used as a golf course in a fiscal year is equal to the sum of: (a) The value of the land; and (b) The value of the improvements made to the real property before that fiscal year as adjusted for obsolescence, determined in accordance with the manual established pursuant to subsection 2.

2. The Nevada Tax Commission shall establish a manual for determining the value for open-space use of real property used as a golf course. The manual must: (a) Require the use of such standards and modifiers, as published or furnished by the Marshall and Swift Publication Company, as the Nevada Tax Commission determines to be applicable. (b) For the purpose of determining the value of the land, define various classifications of golf courses and provide for the valuation of each such classification in a manner that is consistent with the provisions of NRS 361.227 , except that the value of the land must not be determined to exceed the product of $2,860 per acre multiplied by 1 plus the percentage change in the Consumer Price Index (All Items) for July 1 of the current year as compared to July 1, 2004. (c) For the purpose of determining the value of the improvements made to the real property, require the use of such factors as the Nevada Tax Commission determines to be appropriate. Those factors must include, for the purpose of determining obsolescence, a factor for golf courses that are not used on a consistently frequent basis each month of the year, which is based upon the actual number of rounds of golf played on the golf course in relation to the number of rounds that could have been played under optimum conditions.
Nev. Rev. Stat. § 363C.380 — NV Code / Title 32 / Chapter 363C / Section 363C.380
Air transportation (NAICS 481)
Status: in_force

1. The air transportation business category (NAICS 481) includes all business entities primarily engaged in providing air transportation of passengers or cargo, or both, using aircraft, such as an airplane and helicopter.

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 0.058 percent.
Nev. Rev. Stat. § 360.142 — NV Code / Title 32 / Chapter 360 / Section 360.142
Investigation of background and personal history of employees and contractors of Department
Status: in_force

1. The Department shall secure from appropriate law enforcement agencies information on the background and personal history of a prospective employee or prospective contractor, as applicable, of the Department.

2. A prospective employee or prospective contractor, as applicable, of the Department must submit to the Department: (a) Proof that he or she is a citizen of the United States or is lawfully entitled to remain and work in the United States; and (b) Two complete sets of fingerprints and written authorization to forward those fingerprints to the Central Repository for submission to: (1) The Federal Bureau of Investigation for a report on his or her background; and (2) Any appropriate law enforcement agency that the Department deems necessary.

3. The Department shall submit the fingerprints submitted pursuant to subsection 2 to the Central Repository for submission to: (a) The Federal Bureau of Investigation for a report on the background of the prospective employee or prospective contractor, as applicable; and (b) Any appropriate law enforcement agency that the Department deems necessary.

4. When a report from the Federal Bureau of Investigation or any information from an appropriate law enforcement agency is received by the Central Repository, the Central Repository shall immediately forward a copy of the report or the information to the Department.

5. The Department shall conduct an investigation of each employee and contractor of the Department pursuant to this section at least once every 5 years after the initial investigation.

6. Only the Central Repository may: (a) Receive fingerprints from the Department for submission to the Federal Bureau of Investigation pursuant to this section; (b) Submit those fingerprints to the Federal Bureau of Investigation; and (c) Receive a report from the Federal Bureau of Investigation based on the submission of those fingerprints.

7. As used in this section: (a) “ Appropriate law enforcement agency ” means the local law enforcement agency with jurisdiction in each location where the prospective employee or prospective contractor, as applicable, of the Department lived, worked or attended school within the immediately preceding 5 years. (b) “ Central Repository ” means the Central Repository for Nevada Records of Criminal History.
Nev. Rev. Stat. § 360.300 — NV Code / Title 32 / Chapter 360 / Section 360.300
Computation of tax, contribution or premium by Department; penalty for failure to file return
Status: in_force

1. If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of 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, as administered or audited by the Department, it may compute and determine the amount required to be paid upon the basis of: (a) The facts contained in the return; (b) Any information within its possession or that may come into its possession; or (c) Reasonable estimates of the amount.

2. One or more deficiency determinations may be made with respect to the amount due for one or for more than one period.

3. In making its determination of the amount required to be paid, the Department shall impose interest on the amount of tax determined to be due, calculated at the rate and in the manner set forth in NRS 360.417 , unless a different rate of interest is specifically provided by statute.

4. The Department shall impose a penalty of 10 percent in addition to the amount of a determination that is made in the case of the failure of a person to file a return with the Department.

5. When a business is discontinued, a determination may be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
Nev. Rev. Stat. § 361.7384 — NV Code / Title 32 / Chapter 361 / Section 361.7384
Confidentiality of information contained in claims
Status: in_force

Except as otherwise provided by specific statute, no person may publish, disclose or use any personal or confidential information contained in a claim except for purposes connected with the administration of the provisions of NRS 361.736 to 361.7398 , inclusive.
Nev. Rev. Stat. § 360B.460 — NV Code / Title 32 / Chapter 360B / Section 360B.460
“Prepared food” construed
Status: in_force

“ Prepared food ” means:

1. Food sold in a heated state or heated by the seller;

2. Two or more food ingredients mixed or combined by the seller for sale as a single item, unless the food ingredients: (a) Are only cut, repackaged or pasteurized by the seller; or (b) Contain any raw eggs, fish, meat or poultry, or other such raw animal foods requiring cooking by the consumer to prevent food-borne illnesses, as recommended pursuant to the Food Code published by the Food and Drug Administration of the United States Department of Health and Human Services; and

3. Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins or straws. For the purposes of this subsection, “plates” does not include any containers or packaging used to transport food.
Nev. Rev. Stat. § 363C.510 — NV Code / Title 32 / Chapter 363C / Section 363C.510
Health care and social assistance (NAICS 62)
Status: in_force

1. The health care and social assistance business category (NAICS 62) includes all business entities primarily engaged in providing health care and social assistance for natural persons.

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 0.190 percent.
Nev. Rev. Stat. § 363C.430 — NV Code / Title 32 / Chapter 363C / Section 363C.430
Publishing, software and data processing (NAICS 511, 512, 515 and 518)
Status: in_force

1. The publishing, software and data processing business category (NAICS 511, 512, 515 and 518) includes all business entities primarily engaged in: (a) Publishing, except on the Internet, including, without limitation, the publishing of newspapers, magazines, other periodicals and books, as well as directory and mailing list and software publishing; (b) Motion picture and sound recording, including, without limitation, the production and distribution of motion pictures and sound recordings; (c) Broadcasting, except on the Internet, including, without limitation, creating content or acquiring the right to distribute content and subsequently broadcast the content; and (d) Data processing, hosting and related services, including, without limitation, the provision of infrastructure for hosting and data processing services.

2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.253 percent.
Nev. Rev. Stat. § 369.560 — NV Code / Title 32 / Chapter 369 / Section 369.560
Civil actions and damages for certain violations; liability of certain directors, officers, agents and employees
Status: in_force

1. A wholesale dealer may bring an action in a court of competent jurisdiction against a retail liquor store and another wholesale dealer who knowingly transfer: (a) An original package of liquor between marketing areas without the consent of the wholesale dealer as required by subsection 2 of NRS 369.4863 ; or (b) An original package of beer between retail liquor stores without complying with the provisions of this chapter, and is entitled to an award of $1,000 for each violation and may recover the damages sustained by him or her, together with such costs of the action and reasonable attorney's fees as authorized by NRS 18.110 .

2. If any person knowingly violates any provision of NRS 369.180 , 369.386 , 369.388 , 369.486 , 369.487 or 369.488 , a wholesale dealer, supplier, retailer or retail liquor dealer who is injured by the violation may bring an action in a court of competent jurisdiction against the person to recover: (a) For the first violation, $100 plus treble the actual damages sustained by him or her, together with such costs of the action and reasonable attorney's fees as authorized by NRS 18.110 . (b) For the second violation, $250 plus treble the actual damages sustained by him or her, together with such costs of the action and reasonable attorney's fees as authorized by NRS 18.110 . (c) For the third and any subsequent violation, $500 plus treble the actual damages sustained by him or her and punitive damages as the facts may warrant, together with such costs of the action and reasonable attorney's fees as authorized by NRS 18.110 .

3. A director, officer, agent or employee or a person engaged in the sale or importation of liquor in this State who knowingly assists or aids in a violation of this chapter for which an action is authorized pursuant to this section is liable in such an action.

4. The remedies provided in this section are independent of and supplemental to any other remedy or remedies available to a person in law or equity.
Nev. Rev. Stat. § 361.275 — NV Code / Title 32 / Chapter 361 / Section 361.275
Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed
Status: in_force

1. The county assessor and his or her sureties shall be, and they hereby are, made liable for the taxes on all taxable property, within the county required to be assessed by the county assessor, which is not assessed through the county assessor's willful or inexcusable neglect. Proof of the nonassessment of any taxable property within the county shall be deemed prima facie evidence of such neglect.

2. The county auditor and the county treasurer shall inform the district attorney of the county of the nature and value of all property not assessed, naming the owner or owners thereof whenever they or either of them shall know or have good reason to believe any property within the county has not been assessed according to law.
Nev. Rev. Stat. § 376A.050 — NV Code / Title 32 / Chapter 376A / Section 376A.050
Imposition, payment and distribution of additional sales and use tax in certain counties
Status: in_force

<Section effective until Sept. 30, 2029, when it expires by limitation. See, also, section 376A.050 effective Oct. 1, 2029.>

1. Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners in each 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.040 or 376A.070 , or both.

2. If a county imposes a sales tax pursuant to this section and NRS 376A.040 , 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 occurs, 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 in 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.
Nev. Rev. Stat. § 360.988 — NV Code / Title 32 / Chapter 360 / Section 360.988
“Qualified project” defined
Status: in_force

“ Qualified project ” means a qualified project as that term is defined in NRS 360.888 or 360.940 .
Nev. Rev. Stat. § 361.475 — NV Code / Title 32 / Chapter 361 / Section 361.475
County treasurers to be tax receivers
Status: in_force

The several county treasurers of this state shall be ex officio tax receivers under the provisions of this chapter for their several counties, and they shall receive all taxes assessed upon the real property tax roll.
Nev. Rev. Stat. § 361A.200 — NV Code / Title 32 / Chapter 361A / Section 361A.200
Action on application by governing bodies of county and city: Procedure
Status: in_force

1. The county assessor shall refer each application for open-space use assessment to the board of county commissioners, and if any part of the property is located within an incorporated city to the governing body of the city, within 10 days after its filing.

2. The governing body of the city shall consider the application in a public hearing. The governing body shall use the applicable procedures and criteria adopted pursuant to NRS 361A.170 and recommend its approval or denial to the board of county commissioners no later than 90 days after receipt of the application.

3. The board of county commissioners shall consider the application in a public hearing. The board shall use the applicable procedures and criteria adopted pursuant to NRS 361A.170 and weigh the benefits to the general welfare of preserving the current use of the property against the potential loss in revenue which may result from approving the application. The board may set such conditions as it reasonably may require upon its approval of the application.

4. At least 10 days' notice of the time and place of any public hearing held pursuant to this section shall be published in a newspaper of general circulation in the county.

5. The board may approve the application with respect to only part of the property, but if any part of the application is denied, the applicant may withdraw the entire application.

6. The board shall approve or deny an application no later than March 31 of each year. An application on which action by the board is not completed by March 31 is approved.
Nev. Rev. Stat. § 361.7372 — NV Code / Title 32 / Chapter 361 / Section 361.7372
“Single-family residence” defined
Status: in_force

“ Single-family residence ” includes:

1. A single dwelling unit and all land appurtenant thereto.

2. An individually owned residential unit that is an integral part of a larger complex and all land included in the assessed valuation of the individually owned unit.
Nev. Rev. Stat. § 360.285 — NV Code / Title 32 / Chapter 360 / Section 360.285
Certification of population by Governor
Status: in_force

1. For the purposes of this title, the Governor shall, on or before March 1 of each year, certify the population of each town, township, city and county in this state as of the immediately preceding July 1 from the determination submitted to the Governor by the Department pursuant to subsection 4 of NRS 360.283 .

2. Where any tax is collected by the Department for apportionment in whole or in part to any political subdivision and the basis of the apportionment is the population of the political subdivision, the Department shall use the populations certified by the Governor. The transition from one such certification to the next must be made on July 1 following the certification for use in the fiscal year beginning then. Every payment attributable to a fiscal year must be based upon the certification made on or before March 1 immediately preceding the fiscal year to which the payment will be attributed.
Nev. Rev. Stat. § 365.562 — NV Code / Title 32 / Chapter 365 / Section 365.562
Proceeds of tax levied pursuant to NRS 365.192
Status: in_force

1. The receipts of the tax as levied in NRS 365.192 must be allocated monthly by the Department to the counties in proportion to the number of gallons of fuel that are sold to the retailers in each county pursuant to the information contained in the statements provided to the Department pursuant to NRS 365.192 .

2. The Department must apportion the receipts of that tax among the county, for unincorporated areas of the county, and each incorporated city in the county. The county and each city are respectively entitled to receive each month that proportion of those receipts which its total population bears to the total population of the county.

3. The money apportioned to the county or a city must be used by the county or city for the construction, maintenance and repair of the rights-of-way in the county or city, other than those maintained by the Federal Government and this State.
Nev. Rev. Stat. § 363D.220 — NV Code / Title 32 / Chapter 363D / Section 363D.220
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. § 361.915 — NV Code / Title 32 / Chapter 361 / Section 361.915
Relinquishment
Status: in_force

1. A homeowner or heir who has inherited the property may relinquish the allodial title to the home at any time and shall relinquish such title: (a) Upon the sale, lease or other transfer of the property during the lifetime of the last surviving allodial titleholder of the property; (b) Within 150 days after the date on which the last surviving allodial titleholder no longer occupies the dwelling; or (c) At the time the home is converted to anything other than a single-family dwelling occupied by the owner.

2. If the last surviving allodial titleholder, all allodial titleholders of the residence or all heirs are required by subsection 1 or choose to relinquish the allodial title, the State Treasurer must be notified in a written document that is signed by each allodial titleholder or heir and notarized.

3. Upon receipt of a notice to relinquish allodial title, the State Treasurer shall prepare a refund of the unused portion of the money in the Allodial Title Trust Account that is attributable to the title being relinquished, if any. The unused portion must be calculated by: (a) Determining the total amount paid by the allodial titleholder into the Allodial Title Trust Account plus the income and interest actually accrued on that money; and (b) Subtracting from the amount determined pursuant to paragraph (a): (1) The amount which was paid out for taxes from the Allodial Title Trust Account on behalf of the property during the period for which the allodial title was held; (2) A pro rata share of any expenses incurred by the State Treasurer that are directly and indirectly related to the investment of the money in the Allodial Title Trust Account and any costs directly and indirectly related to the administration of the allodial title program during the period for which the allodial title was held; and (3) Any money removed from the subaccount for the property pursuant to subsection 3 of NRS 361.920 .

4. Immediately upon the acceptance of a notice to relinquish allodial title, the State Treasurer shall transmit a copy of the notice to the county assessor of the county in which the property is located. Upon receipt of such a notice, the county assessor shall make a notation on the tax roll and proceed to collect all future taxes directly from the homeowner.

5. Allodial title may not be relinquished by less than all of the allodial titleholders or heirs of the residence.
Nev. Rev. Stat. § 370.415 — NV Code / Title 32 / Chapter 370 / Section 370.415
Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines; additional penalty
Status: in_force

1. The Department, its agents, sheriffs within their respective counties and all other peace officers of the State of Nevada shall seize any counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and cigarette rolling machines being used in violation of any provision of this chapter that are found or located in the State of Nevada.

2. A sheriff or other peace officer who seizes stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section shall provide written notification of the seizure to the Department not later than 5 working days after the seizure. The notification must include the reason for the seizure.

3. After consultation with the Department, the sheriff or other peace officer shall transmit the contraband tobacco products to the Department if: (a) The contraband tobacco products consist of cigarettes and: (1) Except for revenue stamps being properly affixed as required by this chapter, the cigarettes comply with all state and federal statutes and regulations; and (2) The Department approves the transmission of the cigarettes; or (b) The contraband tobacco products consist of any other tobacco products and the Department approves the transmission of the other tobacco products.

4. Upon the receipt of any: (a) Cigarettes pursuant to subsection 3, the Department shall dispose of the cigarettes as provided in subsection 4 of NRS 370.270 ; or (b) Other tobacco products pursuant to subsection 3, the Department shall: (1) Sell the other tobacco products to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department's records; or (2) If there is no bidder, or in the opinion of the Department the quantity of the other tobacco products is insufficient, or for any other reason such disposition would be impractical, destroy or dispose of the other tobacco products as the Department may see fit. The proceeds of all sales pursuant to this paragraph must be classed as revenues derived under the provisions of NRS 370.440 to 370.503 , inclusive.

5. The sheriff or other peace officer who seizes any stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section shall: (a) Destroy the stamps, machinery and cigarette rolling machines; and (b) If he or she does not transmit the contraband tobacco products to the Department, destroy the contraband tobacco products.

6. In addition to any other penalty provided by law, the Department may impose a civil penalty upon a person who violates NRS 370.405 or 370.410 resulting in the seizure of counterfeit stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section in the amount of $10,000 or the total costs incurred by the Department for the transportation, storage and disposal of the counterfeit stamps, contraband tobacco products, machinery or cigarette rolling machines, whichever is greater.

7. All penalties imposed pursuant to subsection 6 must be paid to the Department in the form of remittances payable to the Department and deposited in a separate account in the State General Fund to be used for the enforcement of the provisions of this section.
Nev. Rev. Stat. § 361.187 — NV Code / Title 32 / Chapter 361 / Section 361.187
Applicability of exemption to owner of leased art
Status: in_force

The exemption provided in paragraph (j) of subsection 1 of NRS 361.068 applies to taxes on personal property otherwise due from the owner of a work of fine art that is leased to a person who publicly displays the work. The price or value to which that section refers is the price or value of the work that is leased.
Nev. Rev. Stat. § 372.080 — NV Code / Title 32 / Chapter 372 / Section 372.080
“Storage” and “use”: Exclusion
Status: in_force

“Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the State for use thereafter solely outside the State, or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property to be transported outside the State and thereafter used solely outside the State.
Nev. Rev. Stat. § 369.176 — NV Code / Title 32 / Chapter 369 / Section 369.176
Exemption from licensing requirement for person selling liquor at execution sale; licensee authorized to purchase liquor at execution sale
Status: in_force

1. The provisions of this chapter which authorize the possession or sale of liquor only by a person who holds a license issued under this chapter do not apply to an officer or an officer's deputy who sells or offers for sale liquor at a sale under execution held pursuant to NRS 21.150 .

2. It is not a violation of the provisions of this chapter if a person who holds a license issued under this chapter purchases any liquor at a sale under execution held pursuant to NRS 21.150 .
Nev. Rev. Stat. § 372.285 — NV Code / Title 32 / Chapter 372 / Section 372.285
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 this State 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. § 361.043 — NV Code / Title 32 / Chapter 361 / Section 361.043
“Taxable value” defined
Status: in_force

“Taxable value” means:

1. The value of property of an interstate or intercounty nature determined in the manner provided in NRS 361.320 or 361.323 .

2. The value of all other property determined in the manner provided in NRS 361.227 .
Nev. Rev. Stat. § 374.263 — NV Code / Title 32 / Chapter 374 / Section 374.263
Presumption that certain property delivered outside this State was not purchased for use in this State
Status: in_force

1. It is presumed that tangible personal property delivered outside this State to a purchaser was not purchased from a retailer for storage, use or other consumption in this State if the property: (a) Was first used in interstate or foreign commerce outside this State; and (b) Is used continuously in interstate or foreign commerce, but not exclusively in this State, for at least 12 months after the date that the property was first used pursuant to paragraph (a).

2. As used in this section: (a) “Interstate or foreign commerce” means the transportation of passengers or property between: (1) A point in one state and a point in: (I) Another state; (II) A possession or territory of the United States; or (III) A foreign country; or (2) Points in the same state when such transportation consists of one or more segments of transportation that immediately follow movement of the property into the state from a point beyond its borders or immediately precede movement of the property from within the state to a point outside its borders. (b) “State” includes the District of Columbia.
Nev. Rev. Stat. § 361.095 — NV Code / Title 32 / Chapter 361 / Section 361.095
Exemptions of veterans' organizations
Status: in_force

1. The funds, furniture, paraphernalia and regalia owned and used exclusively by any post of any national organization of ex-servicemen or ex-servicewomen for the legitimate purposes and customary objects of such posts are exempt from taxation, but such an exemption must not exceed the sum of $10,000 assessed valuation to any one post or organization thereof.

2. The buildings, with their fixtures and the lots of ground on which they stand, used for its legitimate purposes and necessary thereto, of any such organization are exempt from taxation, but when any such property is used for purposes other than those of such an organization, and a rent or other valuable consideration is received for its use, the property so used must be taxed.

3. Where any structure or parcel of land is used partly for the purposes of such an organization and partly for rental purposes, the area used for rental purposes must be assessed separately and that portion only may be taxed.

4. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from July 2003 to the July preceding the fiscal year for which the adjustment is calculated. The Department shall provide to each county assessor the adjusted amount, in writing, on or before September 30 of each year.
Nev. Rev. Stat. § 361.4721 — NV Code / Title 32 / Chapter 361 / Section 361.4721
“Taxing entity” defined
Status: in_force

“ Taxing entity ” means the State and any political subdivision or other legal entity in this State which has the right to receive money from ad valorem taxes.
Nev. Rev. Stat. § 360.620 — NV Code / Title 32 / Chapter 360 / Section 360.620
“Enterprise district” defined
Status: in_force

“Enterprise district” means a governmental entity which:

1. Is not a county, city or town;

2. Receives any portion of the proceeds of a tax which is included in the Account; and

3. The Executive Director determines is an enterprise district pursuant to the provisions of NRS 360.710 .
Nev. Rev. Stat. § 361A.130 — NV Code / Title 32 / Chapter 361A / Section 361A.130
Determination of value for agricultural use; notification of assessment
Status: in_force

1. If the property is found to be agricultural real property, the county assessor shall determine its value for agricultural use and assess it for taxes to be collected in the ensuing fiscal year at 35 percent of that value.

2. The agricultural use assessment must be maintained in the records of the assessor and must be made available to any person upon request. The property owner must be notified of the agricultural use assessment in the manner provided for notification of taxable value assessments. The notice must contain the following statement: Deferred taxes will become due on this parcel if it is converted to a higher use.
Nev. Rev. Stat. § 369.140 — NV Code / Title 32 / Chapter 369 / Section 369.140
“Wine” defined
Status: in_force

As used in this chapter, “wine” means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar.
Nev. Rev. Stat. § 370.5046 — NV Code / Title 32 / Chapter 370 / Section 370.5046
Allowance of interest in judgment for amount illegally collected
Status: in_force

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.
Nev. Rev. Stat. § 360.295 — NV Code / Title 32 / Chapter 360 / Section 360.295
Extension of time for payment: Interest on amount due
Status: in_force

Except as otherwise specifically provided in this title, if the Department grants an extension of the time for paying any amount required to be paid under this title, 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 0.75 percent per month from the date the amount would have been due without the extension until the date of payment.
Nev. Rev. Stat. § 360.260 — NV Code / Title 32 / Chapter 360 / Section 360.260
Power of Nevada Tax Commission to institute and instigate action and prosecution
Status: in_force

1. The Nevada Tax Commission shall have the power to direct what proceedings, actions or prosecutions shall be instituted to support the law.

2. The Nevada Tax Commission may call upon the district attorney of any county or the Attorney General to institute and conduct such civil or criminal proceedings as may be demanded.
Nev. Rev. Stat. § 361A.170 — NV Code / Title 32 / Chapter 361A / Section 361A.170
Designations or classifications of property for open-space use; procedures and criteria
Status: in_force

1. Property used as a golf course is hereby designated and classified as open-space real property and must be assessed as an open-space use.

2. Land regarding which the owner has granted and has outstanding a lease of surface water rights appurtenant to the property to a political subdivision of this State for a municipal use, if the land was agricultural real property at the time the lease was granted, is hereby designated and classified as open-space real property and must be assessed as an open-space use.

3. In addition to the designation and classification of property as open-space real property pursuant to subsections 1 and 2, the governing body of each city or county shall, from time to time, specify by resolution additional designations or classifications under its master plan that are designed to promote the conservation of open space, the maintenance of natural features for control of floods and the protection of other natural and scenic resources from unreasonable impairment.

4. The board of county commissioners shall, from time to time, adopt by ordinance procedures and criteria which must be used in considering an application for open-space use assessment based on a designation or classification adopted pursuant to subsection 3. The criteria may include requirements respecting public access to and the minimum size of the property.
Nev. Rev. Stat. § 372.805 — NV Code / Title 32 / Chapter 372 / Section 372.805
Indian reservations and colonies: Restriction on collection of tax by Department
Status: in_force

The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 372.800 if:

1. The tax is equal to or greater than the tax imposed by this chapter; and

2. A copy of an approved tribal tax ordinance imposing the tax has been filed with the Department of Taxation.
Nev. Rev. Stat. § 361.5643 — NV Code / Title 32 / Chapter 361 / Section 361.5643
Issuance of sticker by county assessor
Status: in_force

Upon compliance by the purchaser or repossessor of a mobile or manufactured home with the provisions of NRS 361.562 or upon payment of the tax the county assessor may issue a sticker which must be of a design and affixed in such manner as is prescribed by the Department.
Nev. Rev. Stat. § 363D.190 — NV Code / Title 32 / Chapter 363D / Section 363D.190
Certification of excess amount collected; credit and refund
Status: in_force

If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person or his or her successors in interest.
Nev. Rev. Stat. § 365.115 — NV Code / Title 32 / Chapter 365 / Section 365.115
Standards for determining whether alcohol is used as fuel or liquor
Status: in_force

The requirements of this State for determining whether alcohol is produced for use in or as a motor vehicle fuel or for use in or as a liquor are the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of the Treasury.
Nev. Rev. Stat. § 361A.271 — NV Code / Title 32 / Chapter 361A / Section 361A.271
Assessor to give owner notice of determination; contents of notice
Status: in_force

Within 30 days after determining that property has been converted to a higher use, the county assessor shall send a written notice of that determination by certified mail, return receipt requested, to each owner of record. The notice must contain the taxable and assessed values for the next tax roll and all prior years for which a deferred tax or penalty is owed pursuant to NRS 361A.280 or 361A.283 .
Nev. Rev. Stat. § 374.643 — NV Code / Title 32 / Chapter 374 / Section 374.643
Credit or refund of tax for business within zone for economic development
Status: in_force

1. Each person who holds a valid certificate, issued under NRS 274.270 , as a qualified business within a specially benefited zone may file for a credit or refund to recover the amount of tax paid under this chapter for all tangible personal property purchased in the conduct of its business for the period, not to exceed 5 years, stated in its agreement with the city or county, as the case may be, made under NRS 274.270 , or until the person is no longer certified as a qualified business under that section, whichever occurs first.

2. Claims for credit or refund may be filed under this section only if: (a) The city or county which designated the specially benefited zone has adopted an ordinance authorizing such claims; and (b) This benefit is specified in the agreement made under NRS 274.270 .
Nev. Rev. Stat. § 371.040 — NV Code / Title 32 / Chapter 371 / Section 371.040
Basic governmental services tax: Annual amount
Status: in_force

1. Except as otherwise provided in subsections 2 and 3, the annual amount of the basic governmental services tax throughout the State is 4 cents on each $1 of valuation of the vehicle as determined by the Department.

2. A full trailer or semitrailer registered pursuant to subsection 3 of NRS 482.483 is subject to the basic governmental services tax in the nonrefundable amount of $86 each time such a full trailer or semitrailer is registered pursuant to subsection 3 of NRS 482.483 .

3. The amount of the basic governmental services tax imposed on a moped registered pursuant to NRS 482.2155 is 4 cents on each $1 of valuation of the moped as determined by the Department at the time of registration.
Nev. Rev. Stat. § 374.353 — NV Code / Title 32 / Chapter 374 / Section 374.353
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes
Status: in_force

1. Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption pursuant to NRS 374.3305 must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department.

2. If the Department determines that the organization is created for religious, charitable or educational purposes, it shall issue a letter of exemption to the organization. The letter of exemption expires 5 years after the date on which it is issued by the Department. At least 90 days before the expiration of the letter of exemption, the Department shall notify the organization to whom the letter was issued of the date on which the letter will expire. The organization may renew its letter of exemption for an additional 5 years by filing an application for renewal with the Department. The application for renewal must be on a form and contain such information as is required by the Department.

3. To claim an exemption pursuant to NRS 374.3305 for the sale of tangible personal property to such an organization: (a) The organization must give a copy of its letter of exemption to the retailer from whom the organization purchases the property; and (b) The retailer must retain and present upon request a copy of the letter of exemption.

4. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.
Nev. Rev. Stat. § 360B.150 — NV Code / Title 32 / Chapter 360B / Section 360B.150
Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law
Status: in_force

1. The Agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state is established by the law of this State and the other member states and not by the terms of the Agreement.

2. No person has any cause of action or defense under the Agreement or by virtue of this State's approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this State, or any political subdivision of this State, on the ground that the action or inaction is inconsistent with the Agreement.

3. No law of this State, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.
Nev. Rev. Stat. § 373.030 — NV Code / Title 32 / Chapter 373 / Section 373.030
Imposition of tax in certain counties
Status: in_force

1. In any county for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150 , the board may by ordinance impose a tax on motor vehicle fuel, except aviation fuel and leaded racing fuel, sold in the county in an amount not to exceed 9 cents per gallon.

2. A tax imposed pursuant to this section is in addition to other motor vehicle fuel taxes imposed pursuant to the provisions of chapter 365 of NRS .

3. As used in this section: (a) “Aviation fuel” has the meaning ascribed to it in NRS 365.015 . (b) “ 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.
Nev. Rev. Stat. § 366.024 — NV Code / Title 32 / Chapter 366 / Section 366.024
“Biomass-based diesel blend” defined
Status: in_force

“ Biomass-based diesel blend ” means a blend of any biomass-based diesel and any petroleum-based product that is suitable for use as a motor vehicle fuel.
Nev. Rev. Stat. § 361.2226 — NV Code / Title 32 / Chapter 361 / Section 361.2226
Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement
Status: in_force

<See notes for changes to this section effective under certain conditions.>

1. If the Department receives a copy of a court order issued pursuant to NRS 425.540 that provides for the suspension of all professional, occupational and recreational licenses, certificates and permits issued to a person who is the holder of a certificate as an appraiser, the Department shall deem the certificate issued to that person to be suspended at the end of the 30th day after the date on which the court order was issued unless the Department receives a letter issued to the holder of the certificate by the district attorney or other public agency pursuant to NRS 425.550 stating that the holder of the certificate has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560 .

2. The Department shall reinstate a certificate as an appraiser that has been suspended by a district court pursuant to NRS 425.540 if the Department receives a letter issued by the district attorney or other public agency pursuant to NRS 425.550 to the person whose certificate was suspended stating that the person whose certificate was suspended has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560 .
Nev. Rev. Stat. § 360B.020 — NV Code / Title 32 / Chapter 360B / Section 360B.020
Legislative findings and declaration
Status: in_force

The Legislature hereby finds and declares that:

1. A simplified sales and use tax system will reduce, and over time eliminate, the burden and cost for all vendors to collect this state's sales and use tax.

2. This state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.

3. This state should participate in multistate discussions to review and, if necessary, amend the terms of the agreement to simplify and modernize sales and use tax administration to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.
Nev. Rev. Stat. § 365.020 — NV Code / Title 32 / Chapter 365 / Section 365.020
“Dealer” defined
Status: in_force

1. “Dealer” means every person who: (a) Refines, manufactures, compounds or otherwise produces aviation fuel or fuel for jet or turbine-powered aircraft and sells or distributes the same in this State. (b) Imports aviation fuel or fuel for jet or turbine-powered aircraft into this State and sells or distributes it therein, whether in the original package or container in which it is imported or otherwise, or who uses the aviation fuel or fuel for jet or turbine-powered aircraft in this State after having imported the fuel. (c) Having acquired aviation fuel or fuel for jet or turbine-powered aircraft in this State in the original package or container, distributes or sells it in the original package or container or otherwise, or in any manner uses the fuel. (d) Otherwise acquires in this State for sale, use or distribution in this State aviation fuel or fuel for jet or turbine-powered aircraft with respect to which there has been no prior taxable sale, use or distribution.

2. “Dealer” does not include any person who imports into this State aviation fuel, fuel for jet or turbine-powered aircraft in quantities of 500 gallons or less purchased from another dealer who is licensed under this chapter and who assumes liability for the collection and remittance of the applicable excise tax to this State.
Nev. Rev. Stat. § 360.7586 — NV Code / Title 32 / Chapter 360 / Section 360.7586
“Qualified production” defined
Status: in_force

1. “ Qualified production ” includes preproduction, production and postproduction and means: (a) A theatrical, direct-to-video or other media motion picture. (b) A made-for-television motion picture. (c) Visual effects or digital animation sequences. (d) A television pilot program. (e) A television, Internet or other media series, including, without limitation, a comedy, drama, miniseries, soap opera, talk show, game show or telenovela, or an episode of such a series. (f) A reality show. (g) A national or regional commercial or series of commercials. (h) An infomercial. (i) A music video. (j) A documentary film or series. (k) Other visual media productions, including, without limitation, video games and mobile applications.

2. The term does not include: (a) A news, weather or current events program. (b) A production that is primarily produced for industrial, corporate or institutional use. (c) A telethon or any production that solicits money, other than a production which is produced for national distribution. (d) A political advertisement. (e) A sporting event, including, without limitation, a sportscast, preshow, postshow or sports newscast related to a sporting event. A qualified production described by subsection 1 shall not be deemed a sporting event for the purposes of this paragraph for the sole reason that it features athletes or relates to sports. (f) A gala, pageant or awards show. (g) Any other type of production that is excluded by regulations adopted by the Office of Economic Development pursuant to NRS 360.759 .
Nev. Rev. Stat. § 375.100 — NV Code / Title 32 / Chapter 375 / Section 375.100
Recording prohibited when tax not paid; county recorder not subject to liability
Status: in_force

The county recorder shall refuse to record any deed, conveyance or land sale installment contract upon which a tax is imposed by this chapter if the tax has not been paid and is not subject to liability for refusing to record a deed, conveyance or land sale installment contract for which a tax imposed pursuant to this chapter has not been paid.
Nev. Rev. Stat. § 374.110 — NV Code / Title 32 / Chapter 374 / Section 374.110
Imposition and rate
Status: in_force

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.
Nev. Rev. Stat. § 364.150 — NV Code / Title 32 / Chapter 364 / Section 364.150
Doing business without required license; penalty
Status: in_force

Any person who vends, by wholesale or retail, any spirituous, malt or vinous liquors, or any goods, wares or merchandise within any county in this state without first obtaining a license so to do, as required by law, shall be punished by a fine of not more than $250 for each offense.
Nev. Rev. Stat. § 360B.095 — NV Code / Title 32 / Chapter 360B / Section 360B.095
“Tangible personal property” defined
Status: in_force

“ Tangible personal property ” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.
Nev. Rev. Stat. § 365.570 — NV Code / Title 32 / Chapter 365 / Section 365.570
Unlawful acts
Status: in_force

1. It is unlawful for any person: (a) To refuse or neglect to make any statement, report or return required by the provisions of this chapter; (b) Knowingly to make, or aid or assist any other person in making, a false statement in a report to the Department or in connection with an application for refund of any tax; (c) Knowingly to collect or attempt to collect or cause to be repaid to that person or to any person, either directly or indirectly, any refund of any tax without being entitled to the same; (d) To engage in business in this State as a dealer, supplier or exporter or to act in this State as a transporter without being the holder of an uncancelled license authorizing that person to engage in that business or to act in that capacity; (e) To sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft upon which the tax imposed by this chapter has not been paid, purchased by or consigned to that person by any person other than a licensed dealer or supplier; or (f) To act as an agent to sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft, obtained in any manner, upon which the tax imposed by this chapter has not been paid.

2. Each day or part thereof during which any person engages in business as a dealer, supplier or exporter or acts as a transporter without being the holder of an uncancelled license authorizing that person to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.
Nev. Rev. Stat. § 361.4545 — NV Code / Title 32 / Chapter 361 / Section 361.4545
Publication of informational notices regarding tentative budgets and tax rates
Status: in_force

1. On or before May 5 of each year, the ex officio tax receivers shall prepare and cause to be published in a newspaper of general circulation in their respective counties, a notice which contains at least the following information: (a) A statement that the notice is not a bill for taxes owed but an informational notice. The notice must state: (1) That public hearings will be held on the dates listed in the notice to adopt budgets and tax rates for the fiscal year beginning on July 1; (2) That the purpose of the public hearings is to receive opinions from members of the public on the proposed budgets and tax rates before final action is taken thereon; and (3) The tax rate to be imposed by the county and each political subdivision within the county for the ensuing fiscal year if the tentative budgets which affect the property in those areas become final budgets. (b) A brief description of the limitation imposed by the Legislature on the revenue of the local governments. (c) The dates, times and locations of all of the public hearings on the tentative budgets which affect the taxes on property. (d) The names and addresses of the county assessor and ex officio tax receiver who may be consulted for further information. (e) A brief statement of how property is assessed and how the combined tax rate is determined. (f) A telephone number and Internet website at which a person may obtain an explanation of each component tax that forms part of the total rate of tax levied upon property in the county. The explanation must identify: (1) The statutory authority pursuant to which each component tax is levied; and (2) If the component tax was approved by the voters: (I) The year in which the tax was first collected; and (II) The year in which the authority to collect the tax expires, if any. The notice must be displayed in the format used for news and must be printed in not less than 10-point type on at least one-half of a page of the newspaper.

2. Each ex officio tax receiver shall prepare and cause to be published in a newspaper of general circulation within the county: (a) A notice, displayed in the format used for news and printed in not less than 10-point type, disclosing any increase in the property taxes as a result of any change in the tentative budget. (b) A notice, displayed in the format used for advertisements and printed in not less than 10-point type on at least one quarter of a page of the newspaper, disclosing any amount in cents on each $100 of assessed valuation by which the highest combined tax rate for property in the county exceeds $3.64 on each $100 of assessed valuation. These notices must be published within 10 days after the receipt of the information pursuant to NRS 354.596 .
Nev. Rev. Stat. § 363C.310 — NV Code / Title 32 / Chapter 363C / Section 363C.310
Agriculture, forestry, fishing and hunting (NAICS 11)
Status: in_force

1. The agriculture, forestry, fishing and hunting business category (NAICS 11) includes all business entities primarily engaged in agricultural production or agricultural support activities, or both, including, without limitation, growing crops, raising animals, harvesting timber and harvesting fish and other animals from a farm, ranch or their natural habitats.

2. Examples of business entities in this category include, without limitation, farms, ranches, dairies, greenhouses, nurseries, orchards and hatcheries.

3. This category does not include business entities primarily engaged in agricultural research or administering programs for regulating and conserving land, minerals, wildlife or forest use.

4. 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 0.063 percent.
Nev. Rev. Stat. § 363A.240 — NV Code / Title 32 / Chapter 363A / Section 363A.240
Cancellation of illegal determination
Status: in_force

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

2. If an amount not exceeding $25 has been illegally determined, either by the Department or by the person filing the return, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
Nev. Rev. Stat. § 360.350 — NV Code / Title 32 / Chapter 360 / Section 360.350
Notice of determination required; method and effect of service
Status: in_force

1. The Department shall give a person against whom a determination has been made written notice of its determination.

2. The notice may be served personally or by mail. If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department.

3. If notice is served by mail, service is complete at the time of deposit with the United States Postal Service.

4. Service of notice tolls any limitation for the determination of a further deficiency.
Nev. Rev. Stat. § 370.557 — NV Code / Title 32 / Chapter 370 / Section 370.557
“Stamp” defined
Status: in_force

“Stamp” has the meaning ascribed to it in NRS 370.048 .
Nev. Rev. Stat. § 364.080 — NV Code / Title 32 / Chapter 364 / Section 364.080
Unlawful for sheriff or employee of county license department to issue other licenses
Status: in_force

It is unlawful for the sheriff or any employee of a county license department to issue any other licenses for any purposes other than those provided for by law.
Nev. Rev. Stat. § 372.283 — NV Code / Title 32 / Chapter 372 / Section 372.283
Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products
Status: in_force

<Section effective until December 31, 2028, when it expires by limitation. See, also, section 372.283 effective January 1, 2029.>

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

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

3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section.
Nev. Rev. Stat. § 366.120 — NV Code / Title 32 / Chapter 366 / Section 366.120
Employment of accountants, auditors and other assistants
Status: in_force

The Department may employ such accountants, auditors, investigators, assistants and clerks as it may deem necessary for the efficient administration of this chapter.
Nev. Rev. Stat. § 374.700 — NV Code / Title 32 / Chapter 374 / Section 374.700
Allowance of interest
Status: in_force

In any judgment, interest shall be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.
Nev. Rev. Stat. § 360.380 — NV Code / Title 32 / Chapter 360 / Section 360.380
Redetermination: Change in determined amount; limitations
Status: in_force

The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department at or before the hearing.
Nev. Rev. Stat. § 360.5972 — NV Code / Title 32 / Chapter 360 / Section 360.5972
Fee for permit; distribution
Status: in_force

1. At the time of making an application for a permit pursuant to NRS 360.5971 , the applicant must pay to the Department a fee of $15 for each permit.

2. From each fee collected pursuant to subsection 1: (a) Five dollars of the fee shall be distributed in the same manner as fees are distributed pursuant to NRS 372.780 ; (b) Five dollars of the fee shall be distributed in the same manner as fees are distributed pursuant to NRS 374.785 ; and (c) Five dollars of the fee shall be distributed in the same manner as fees which derive from the basic city-county relief tax collected in the same county in which the fee pursuant to subsection 1 was collected, as provided in NRS 377.050 , 377.055 and 377.057 .
Nev. Rev. Stat. § 361.450 — NV Code / Title 32 / Chapter 361 / Section 361.450
Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home
Status: in_force

1. Except as otherwise provided in subsection 3, every tax levied under the provisions of or authority of this chapter is a perpetual lien against the property assessed until the tax and any penalty charges and interest which may accrue thereon are paid. Notwithstanding the provisions of any other specific statute, such a lien and a lien for unpaid assessments imposed pursuant to chapter 271 of NRS is superior to all other liens, claims, encumbrances and titles on the property, including, without limitation, interests secured pursuant to the provisions of chapters 104 to 104C, inclusive, of NRS, whether or not the lien was filed or perfected first in time.

2. Except as otherwise provided in this subsection and NRS 361.739 , the lien attaches on July 1 of the year for which the taxes are levied, upon all property then within the county. The lien attaches upon all migratory property, as described in NRS 361.505 , on the day it is moved into the county. If real and personal property are assessed against the same owner, a lien attaches upon such real property also for the tax levied upon the personal property within the county. A lien for taxes on personal property also attaches upon real property assessed against the same owner in any other county of the State from the date on which a certified copy of any unpaid property assessment is filed for record with the county recorder in the county in which the real property is situated.

3. All liens for taxes levied under this chapter which have already attached to a mobile or manufactured home expire on the date when the mobile or manufactured home is sold, except the liens for personal property taxes due in the county in which the mobile or manufactured home was situate at the time of sale, for any part of the 12 months immediately preceding the date of sale.

4. All special taxes levied for city, town, school, road or other purposes throughout the different counties of this State are a lien on the property so assessed, and must be assessed and collected by the same officer at the same time and in the same manner as the state and county taxes are assessed and collected.
Nev. Rev. Stat. § 361.099 — NV Code / Title 32 / Chapter 361 / Section 361.099
Exemption of certain real and personal property leased or rented to Nevada System of Higher Education
Status: in_force

All real and personal property which is leased or rented to the Nevada System of Higher Education for total consideration which is less than 10 percent of the fair market rental or lease value of the property is hereby deemed to be used for an educational purpose and is exempt from taxation.
Nev. Rev. Stat. § 363A.015 — NV Code / Title 32 / Chapter 363A / Section 363A.015
“Business activity” defined
Status: in_force

“ Business activity ” means the performance of a service or engagement in a trade for profit.
Nev. Rev. Stat. § 370.683 — NV Code / Title 32 / Chapter 370 / Section 370.683
Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit
Status: in_force

1. Except as otherwise provided in subsection 5: (a) A wholesale dealer is liable for escrow deposits required pursuant to this chapter and chapter 370A of NRS if: (1) The wholesale dealer receives notice from the Attorney General or the Department that there is a shortfall in a qualified escrow fund with respect to cigarettes of a nonparticipating manufacturer that were stamped or distributed by the wholesale dealer; and (2) The shortfall is not cured by the wholesale dealer or nonparticipating manufacturer within 90 calendar days after the wholesale dealer receives that notice. The liability of the wholesale dealer for the escrow deposits must be calculated pursuant to paragraph (b). (b) If there is a shortfall in the qualified escrow fund of a nonparticipating manufacturer for a calendar quarter, each wholesale dealer that sold or distributed cigarettes of that nonparticipating manufacturer during that calendar quarter shall deposit into an escrow account designated by the Attorney General an amount equal to the shortfall multiplied by a fraction, the numerator of which is the number of cigarettes of that nonparticipating manufacturer that were sold in or into this State by the wholesale dealer during that calendar quarter, and the denominator of which is the total number of cigarettes of that nonparticipating manufacturer that were sold or distributed by all wholesale dealers in or into this State during that calendar quarter. In making the calculation, any cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State by a wholesale dealer during the calendar quarter in which the wholesale dealer collected and deposited the required escrow deposit amount on or before the due date for deposits for that quarter must be excluded from both the numerator and the denominator of the fraction.

2. To the extent that a wholesale dealer makes any payment with respect to a shortfall pursuant to this section, the wholesale dealer has a claim against the nonparticipating manufacturer for the amount of the payment.

3. A wholesale dealer may require a nonparticipating manufacturer, as a condition of the agreement of the wholesale dealer to purchase the cigarettes of the nonparticipating manufacturer, to: (a) Prepay the escrow deposit amount of the nonparticipating manufacturer into the escrow account designated in the certification of the nonparticipating manufacturer filed with the Attorney General pursuant to NRS 370.665 ; and (b) Require the escrow agent to provide to the wholesale dealer and the Attorney General proof of that prepayment.

4. Upon the request of a wholesale dealer who requires a nonparticipating manufacturer to comply with the provisions of paragraphs (a) and (b) of subsection 3, the Attorney General shall provide to the wholesale dealer a written verification of whether the nonparticipating manufacturer has made the escrow deposits required from the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS for a calendar quarter.

5. If a wholesale dealer requires a nonparticipating manufacturer to comply with the provisions of paragraph (a) of subsection 3 and receives a written verification from the Attorney General that the nonparticipating manufacturer has made the escrow deposits required from the nonparticipating manufacturer pursuant to this chapter and chapter 370A of NRS for a calendar quarter: (a) The wholesale dealer is not liable for any of those escrow deposits required for that calendar quarter; (b) The provisions of subsection 1 do not apply to the wholesale dealer with respect to any cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State during that calendar quarter; and (c) The cigarettes of the nonparticipating manufacturer that were sold or distributed in or into this State by the wholesale dealer during that calendar quarter must be excluded entirely from the calculations required by subsection 1.