Nev. Rev. Stat. § 370.675 — NV Code / Title 32 / Chapter 370 / Section 370.675
Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory
Status: in_force

1. The Department shall create and maintain on its Internet website and otherwise make available for public inspection a directory that lists, except as otherwise provided in NRS 370.600 to 370.705 , inclusive, all manufacturers of tobacco products that have provided current and accurate certifications conforming to the requirements of NRS 370.600 to 370.705 , inclusive, and all brand families and styles of cigarettes that are listed in those certifications. The Department: (a) Shall not include or retain in the directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the Department determines is not in compliance with NRS 370.600 to 370.705 , inclusive, unless the Department has determined that the violation has been cured to its satisfaction. (b) Shall not include or retain in the directory a manufacturer of tobacco products or brand family if the Department concludes, for a nonparticipating manufacturer, that: (1) Any escrow payment required pursuant to chapter 370A of NRS for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement which has been approved by the Attorney General; or (2) Any outstanding final judgment, including any interest thereon, for a violation of chapter 370A of NRS has not been fully satisfied for that manufacturer or brand family.

2. The Department shall update the directory as necessary to correct mistakes and to add or remove a manufacturer of tobacco products, brand family or style of cigarettes to keep the directory in conformity with the requirements of NRS 370.600 to 370.705 , inclusive.

3. Any determination of the Department not to include in or to remove from the directory a manufacturer of tobacco products, brand family or style of cigarettes is a final decision for the purposes of judicial review.
Nev. Rev. Stat. § 374.107 — NV Code / Title 32 / Chapter 374 / Section 374.107
“Vehicle” defined
Status: in_force

“Vehicle” has the meaning ascribed to it in NRS 482.135 .
Nev. Rev. Stat. § 361A.210 — NV Code / Title 32 / Chapter 361A / Section 361A.210
Orders of approval or denial by board of county commissioners
Status: in_force

1. Within 10 days after the board approves an application for open-space use assessment, it shall: (a) Send copies of the order of approval to the county assessor and the applicant. (b) Record the order of approval with the county recorder.

2. When the board denies an application, it shall, within 10 days after denial, send an order of denial to the applicant listing its reasons for denial.
Nev. Rev. Stat. § 370.543 — NV Code / Title 32 / Chapter 370 / Section 370.543
“License” defined
Status: in_force

“ License ” means a license issued pursuant to NRS 370.531 to 370.597 , inclusive, that authorizes the holder of the license to operate a warehouse or distribution center or to conduct business as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products, a tobacco retail dealer or a logistics company.
Nev. Rev. Stat. § 372.365 — NV Code / Title 32 / Chapter 372 / Section 372.365
Contents of return; violations
Status: in_force

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

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

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

4. Except as otherwise provided in subsection 5, upon determining that a retailer has filed a return which contains one or more violations of the provisions of this section, the Department shall: (a) For the first return of any retailer which contains one or more violations, issue a letter of warning to the retailer which provides an explanation of the violation or violations contained in the return. (b) For the first or second return, other than a return described in paragraph (a), in any calendar year which contains one or more violations, assess a penalty equal to the amount of the tax which was not reported or was reported for the wrong county or $1,000, whichever is less. (c) For the third and each subsequent return in any calendar year which contains one or more violations, assess a penalty of three times the amount of the tax which was not reported or was reported for the wrong county or $3,000, whichever is less.

5. For the purposes of subsection 4, if the first violation of this section by any retailer was determined by the Department through an audit which covered more than one return of the retailer, the Department shall treat all returns which were determined through the same audit to contain a violation or violations in the manner provided in paragraph (a) of subsection 4.
Nev. Rev. Stat. § 375B.240 — NV Code / Title 32 / Chapter 375B / Section 375B.240
Liability for tax; time for payment
Status: in_force

The tax imposed by NRS 375B.100 :

1. Must be paid by the person liable for the tax. Liability for payment of the tax continues until the tax is paid.

2. Is due on or before the date the federal generation-skipping transfer tax imposed by 26 U.S.C. § 2601 is due.
Nev. Rev. Stat. § 361.077 — NV Code / Title 32 / Chapter 361 / Section 361.077
Exemption of property used for control of air or water pollution
Status: in_force

1. All property, both real and personal, is exempt from taxation to the extent that the property is used as a facility, device or method for the control of air or water pollution.

2. As used in this section, “facility, device or method for the control of air or water pollution” means any land, structure, building, installation, excavation, machinery, equipment or device or any addition to, reconstruction, replacement, or improvement of land or an existing structure, building, installation, excavation, machinery, equipment or device used, constructed, acquired or installed after January 1, 1965, if the primary purpose of the use, construction, acquisition or installation is compliance with law or standards required by any environmental protection agency, authorized by and acting under the authority of the United States or the State of Nevada or any of its political subdivisions, for the prevention, control or reduction of air or water pollution.

3. As used in this section, “facility, device or method for the control of air or water pollution” does not include: (a) Air conditioners, septic tanks or other facilities for human waste, nor any property installed, constructed or used for the moving of sewage to the collection facilities of a public or quasi-public sewage system. (b) Any facility or device having a value of less than $1,000 at the time of its construction, installation or first use. (c) Any facility or device which produces a net profit to the owner or operator thereof from the recovery and sale or use of a tangible product or by-product, nor does it include a facility or device which, when installed and operating, results in a net reduction of operating costs.

4. The exemption may be allowed only to a person who files an affidavit declaring that the property for which the exemption is being sought meets the requirements of subsection 1. The affidavit must be filed with the claim for the exemption pursuant to NRS 361.155 .

5. The Department shall prepare and publish a report each fiscal year showing: (a) The assessed value of properties within each county which are exempt from taxation under this section; (b) The loss in tax revenues to the State General Fund and to each local taxing entity from the exemption; and (c) Such other information as the Department may deem relevant to indicate the effect of the loss of tax revenue on the State and on local taxing entities. Each county assessor shall provide the Department with the data it needs to complete the report required by this section.
Nev. Rev. Stat. § 366.150 — NV Code / Title 32 / Chapter 366 / Section 366.150
Examinations, investigations and inspections; fee for examination of records outside State; statements of contents of records
Status: in_force

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

2. The fact that the books, papers, records and equipment described in paragraph (a) of subsection 1 are not maintained in this State at the time of demand does not cause the Department to lose any right of examination pursuant to this chapter at the time and place those books, papers, records and equipment become available.

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

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

5. Upon the demand of the Department, each special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer shall furnish a statement showing the contents of the records to such extent and in such detail and form as the Department may require.
Nev. Rev. Stat. § 375A.150 — NV Code / Title 32 / Chapter 375A / Section 375A.150
Return: Personal representative required to file; time for filing; regulations
Status: in_force

1. The personal representative of every estate subject to the tax imposed by NRS 375A.100 who is required to file a federal estate tax return shall file with the Department on or before the federal estate tax return is required to be filed, any documentation concerning the amount due which is required by the Department.

2. The Department shall adopt regulations to require sufficient documentation of the amount due pursuant to this chapter.
Nev. Rev. Stat. § 361.017 — NV Code / Title 32 / Chapter 361 / Section 361.017
“Camper shell” defined
Status: in_force

“Camper shell” means a covered canopy which is mounted on a motor vehicle, and which is not equipped with permanent facilities for the preparation or storage of food or for sleeping purposes.
Nev. Rev. Stat. § 375A.165 — NV Code / Title 32 / Chapter 375A / Section 375A.165
Determination of federal estate tax due: Personal representative to give notice of determination; additional tax
Status: in_force

Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Department. If any additional tax is due under NRS 375A.100 by reason of this determination, the personal representative shall pay the tax, together with interest as provided in NRS 375A.205 , at the same time he or she files the notice.
Nev. Rev. Stat. § 361.608 — NV Code / Title 32 / Chapter 361 / Section 361.608
Leases for development of oil, gas and geothermal resources: Term of lease
Status: in_force

A lease may be for a fixed period, and so long thereafter as minerals, oil, gas or other hydrocarbon substances or geothermal resources are produced in paying quantities from the property leased or mining or drilling operations are conducted thereon, and, if the lease provides for the payment of a shut-in royalty, so long as such royalty is paid, and, if the land covered by the lease is included in an agreement with lessees, operators or owners of other lands for cooperative development or unit operation of a larger area including the leased lands, so long as oil, gas or other hydrocarbon substances or geothermal resources are produced in paying quantities from any of the lands included in any such agreement or drilling operations are conducted thereon.
Nev. Rev. Stat. § 374.010 — NV Code / Title 32 / Chapter 374 / Section 374.010
Short title
Status: in_force

This chapter shall be known and may be cited as the Local School Support Tax Law.
Nev. Rev. Stat. § 375A.850 — NV Code / Title 32 / Chapter 375A / Section 375A.850
Copies of chapter to be distributed by Department
Status: in_force

The Department shall, without charge, distribute a copy of this chapter to any person who requests it.
Nev. Rev. Stat. § 363B.220 — NV Code / Title 32 / Chapter 363B / Section 363B.220
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
Status: in_force

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

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

3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
Nev. Rev. Stat. § 363C.010 — NV Code / Title 32 / Chapter 363C / Section 363C.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363C.015 to 363C.085 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 372B.080 — NV Code / Title 32 / Chapter 372B / Section 372B.080
“Transportation network company” defined
Status: in_force

“ Transportation network company ” has the meaning ascribed to it in NRS 706A.050 .
Nev. Rev. Stat. § 374.7345 — NV Code / Title 32 / Chapter 374 / Section 374.7345
“Diaper” construed
Status: in_force

<Section effective until Dec. 31, 2049, when it expires by limitation. >

In administering the provisions of NRS 374.287 , the Department shall construe the term “ diaper ” to mean any type of diaper intended for use by a child or an adult, including, without limitation, a disposable diaper.
Nev. Rev. Stat. § 363C.440 — NV Code / Title 32 / Chapter 363C / Section 363C.440
Finance and insurance (NAICS 52)
Status: in_force

1. The finance and insurance business category (NAICS 52) includes all business entities primarily engaged in financial transactions or in facilitating financial transactions.

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 0.111 percent.
Nev. Rev. Stat. § 360A.020 — NV Code / Title 32 / Chapter 360A / Section 360A.020
Adoption of regulations by Department
Status: in_force

The Department shall adopt:

1. Such regulations as are necessary to carry out the provisions of this chapter.

2. Regulations providing for: (a) The electronic submission of returns to the Department; and (b) The payment to the Department of any amount required to be paid pursuant to this chapter or chapter 365, 366 or 373 of NRS , or NRS 445C.330 or 590.120 through the use of credit cards, debit cards and electronic transfers of money.
Nev. Rev. Stat. § 361.225 — NV Code / Title 32 / Chapter 361 / Section 361.225
Rate of assessment
Status: in_force

All property subject to taxation must be assessed at 35 percent of its taxable value.
Nev. Rev. Stat. § 372.705 — NV Code / Title 32 / Chapter 372 / Section 372.705
Action to recover erroneous refund: Authority of Department
Status: in_force

The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.
Nev. Rev. Stat. § 361.4724 — NV Code / Title 32 / Chapter 361 / Section 361.4724
Partial abatement of taxes levied on certain residential rental dwellings
Status: in_force

The Legislature hereby finds and declares that many Nevadans who cannot afford to own their own homes would be adversely affected by large unanticipated increases in property taxes, as those tax increases are passed down to renters in the form of rent increases and therefore the benefits of a charitable exemption pursuant to subsection 8 of Section 1 of Article 10 of the Nevada Constitution should be afforded to those Nevadans through an abatement granted to the owners of residential rental dwellings who charge rent that does not exceed affordable housing standards for low-income housing. The Legislature therefore directs a partial abatement of taxes for such owners as follows:

1. Except as otherwise provided in or required to carry out the provisions of subsection 2 and NRS 361.4725 to 361.4729 , inclusive, if the amount of rent collected from each of the tenants of a residential dwelling does not exceed the fair market rent for the county in which the dwelling is located, as most recently published by the United States Department of Housing and Urban Development, the owner of the dwelling is entitled to a partial abatement of the ad valorem taxes levied in a county on that property for each fiscal year equal to the amount by which the product of the combined rate of all ad valorem taxes levied in that county on the property for that fiscal year and the amount of the assessed valuation of the property which is taxable in that county for that fiscal year, excluding any increase in the assessed valuation of the property from the immediately preceding fiscal year as a result of any improvement to or change in the actual or authorized use of the property, exceeds the sum obtained by adding: (a) The amount of all the ad valorem taxes: (1) Levied in that county on the property for the immediately preceding fiscal year; or (2) Which would have been levied in that county on the property for the immediately preceding fiscal year if not for any exemptions from taxation that applied to the property for that prior fiscal year but do not apply to the property for the current fiscal year, whichever is greater; and (b) Three percent of the amount determined pursuant to paragraph (a).

2. The provisions of subsection 1 do not apply to: (a) Any hotels, motels or other forms of transient lodging; (b) Any property for which no assessed valuation was separately established for the immediately preceding fiscal year; and (c) Any property for which the provisions of subsection 1 of NRS 361.4722 provide a greater abatement from taxation.

3. Except as otherwise required to carry out the provisions of NRS 361.4732 and any regulations adopted pursuant to NRS 361.4733 , the amount of any reduction in the ad valorem taxes levied in a county for a fiscal year as a result of the application of the provisions of subsection 1 must be deducted from the amount of ad valorem taxes each taxing entity would otherwise be entitled to receive for that fiscal year in the same proportion as the rate of ad valorem taxes levied in the county on the property by or on behalf of that taxing entity for that fiscal year bears to the combined rate of all ad valorem taxes levied in the county on the property by or on behalf of all taxing entities for that fiscal year.

4. The Nevada Tax Commission shall adopt such regulations as it deems appropriate to carry out this section.
Nev. Rev. Stat. § 375B.380 — NV Code / Title 32 / Chapter 375B / Section 375B.380
Suits for collection in other states authorized; suits for collection by officers of other states authorized
Status: in_force

The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An officer of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secretary of state of another state, under the great seal of that state, that an officer thereof has authority to collect its generation-skipping transfer tax is conclusive evidence of the authority of that officer in any suit for the collection of those taxes in any court of this state.
Nev. Rev. Stat. § 360.984 — NV Code / Title 32 / Chapter 360 / Section 360.984
“Infrastructure project” defined
Status: in_force

“ Infrastructure project ” includes, without limitation, a drainage project, an electrical project, a rail project, a sanitary sewer project, a transportation project, a fire protection project, a wastewater project and a water project.
Nev. Rev. Stat. § 374.265 — NV Code / Title 32 / Chapter 374 / Section 374.265
“Exempted from the taxes imposed by this chapter” defined
Status: in_force

“ Exempted from the taxes imposed by this chapter ,” as used in NRS 374.265 to 374.355 , inclusive, means exempted from the computation of the amount of taxes imposed.
Nev. Rev. Stat. § 365.327 — NV Code / Title 32 / Chapter 365 / Section 365.327
Collection of tax by unlicensed person: Submission of monthly statements; payment of tax
Status: in_force

Every person not licensed pursuant to this chapter who collects an excise tax shall:

1. Not later than the last day of each calendar month, submit a statement to the Department of all such taxes collected during the preceding calendar month; and

2. In accordance with the provisions of NRS 365.330 , pay the tax to the Department.
Nev. Rev. Stat. § 361A.060 — NV Code / Title 32 / Chapter 361A / Section 361A.060
“Owner” defined
Status: in_force

“Owner” means any person having a legal or equitable freehold estate in agricultural or open-space real property, including a contract vendee of a land sales contract respecting the property, but excluding a lessee or tenant of the property.
Nev. Rev. Stat. § 370.0751 — NV Code / Title 32 / Chapter 370 / Section 370.0751
Imposition of excise tax on cigarettes by governing body of Indian reservation or colony
Status: in_force

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

2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any cigarette dealer authorized to do business on the reservation or colony.
Nev. Rev. Stat. § 372A.130 — NV Code / Title 32 / Chapter 372A / Section 372A.130
Action to enjoin assessment or collection of tax, interest or penalty barred
Status: in_force

No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties imposed by NRS 372A.060 to 372A.130 , inclusive.
Nev. Rev. Stat. § 362.060 — NV Code / Title 32 / Chapter 362 / Section 362.060
Who may make affidavit
Status: in_force

The affidavit may be made by the owner or agent of the owner, or the person performing the labor, or by any person familiar with the facts, on behalf of the owner.
Nev. Rev. Stat. § 360.698 — NV Code / Title 32 / Chapter 360 / Section 360.698
Pledge of percentage of revenue to payment of bonds
Status: in_force

1. A local government or special district which receives revenue pursuant to NRS 360.680 , 360.690 and 360.700 may pledge not more than 15 percent of that revenue to the payment of any general obligation bond or revenue bond issued by the local government or special district pursuant to chapter 350 of NRS .

2. Any revenue pledged pursuant to subsection 1 for the payment of a general obligation bond issued by a local government or special district pursuant to chapter 350 of NRS shall be deemed to be pledged revenue of the project for the purposes of NRS 350.020 .

3. For bonds issued pursuant to this section before July 1, 1998, by a local government, special district or enterprise district: (a) A pledge of 15 percent of the revenue distributed pursuant to NRS 360.680 , 360.690 and 360.700 is substituted for the pledge of 15 percent of the revenue distributed pursuant to NRS 377.057 , as that section existed on January 1, 1997; and (b) A local government, special district or enterprise district shall increase the percentage specified in paragraph (a) to the extent necessary to provide a pledge to those bonds that is equivalent to the pledge of 15 percent of the amount that would have been received by that local government, special district or enterprise district pursuant to NRS 377.057 , as that section existed on January 1, 1997.
Nev. Rev. Stat. § 361.5644 — NV Code / Title 32 / Chapter 361 / Section 361.5644
Penalty for noncompliance; seizure and sale of mobile or manufactured home
Status: in_force

1. If the purchaser, repossessor or other owner of a mobile or manufactured home fails to comply with the provisions of subsection 1 of NRS 361.562 within the required time, there must be added to the tax and collected therewith a penalty in the amount of 10 percent of the tax due. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.

2. If any person required to pay a personal property tax under the provisions of NRS 361.562 neglects or refuses to pay the tax on demand of the county assessor, the county assessor or his or her deputy shall seize the mobile or manufactured home upon which the taxes are due and proceed in accordance with the provisions of NRS 361.535 .

3. The tax is due and the tax and any penalty must be computed for each fiscal year from the date of purchase within or importation into this state.
Nev. Rev. Stat. § 360.915 — NV Code / Title 32 / Chapter 360 / Section 360.915
“Lead participant” defined
Status: in_force

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

“ Lead participant ” means the participant designated by the participants in a project as the lead participant in an application submitted pursuant to NRS 360.945 .
Nev. Rev. Stat. § 370.571 — NV Code / Title 32 / Chapter 370 / Section 370.571
Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax
Status: in_force

1. The Department shall create and maintain on its Internet website and otherwise make available for public inspection a list of all: (a) Currently valid licenses and the identity of the licensees holding those licenses; and (b) Indian tribes on whose reservations or colonies cigarettes or other tobacco products are sold and, pursuant to NRS 370.515 , from which the Department does not collect the tax imposed by this chapter on such cigarettes or other tobacco products sold on the reservations or colonies.

2. The Department shall update the list at least once each month.
Nev. Rev. Stat. § 365.340 — NV Code / Title 32 / Chapter 365 / Section 365.340
When tax becomes delinquent; deposit of proceeds from penalty
Status: in_force

1. If the amount of any excise tax for any month is not paid to the State on or before the date due, it becomes delinquent at the close of business on that day.

2. The proceeds from any penalty levied for the delinquent payment of an excise tax must be deposited with the State Treasurer to the credit of the State Highway Fund.
Nev. Rev. Stat. § 372.185 — NV Code / Title 32 / Chapter 372 / Section 372.185
Imposition and rate
Status: in_force

1. An excise tax is hereby imposed on the storage, use or other consumption in this State of tangible personal property purchased from any retailer on or after July 1, 1955, for storage, use or other consumption in this State at the rate of 2 percent of the sales price of the property.

2. The tax is imposed with respect to all property which was acquired out of state in a transaction that would have been a taxable sale if it had occurred within this State.
Nev. Rev. Stat. § 369.520 — NV Code / Title 32 / Chapter 369 / Section 369.520
Preservation of invoices
Status: in_force

All persons obtaining liquor under any license or permit and all retail liquor dealers shall preserve for inspection and audit by the Department and its agents, for a period of 4 years, all invoices and lists of liquors purchased or received, specifying:

1. Kind and quantity of liquor.

2. Names of persons from whom received.

3. Place and date.
Nev. Rev. Stat. § 366.700 — NV Code / Title 32 / Chapter 366 / Section 366.700
Deposit in Motor Vehicle Fund; limitation on use
Status: in_force

All money received by the Department pursuant to the provisions of this chapter must be deposited with the State Treasurer to the credit of the Motor Vehicle Fund. An amount equal to that part of the tax collected pursuant to NRS 366.190 which represents 5 cents of the tax per gallon, minus the portion of that amount used to administer the Department of Motor Vehicles, must be used exclusively for the construction and maintenance of public highways, and may not be used to purchase equipment related thereto.
Nev. Rev. Stat. § 372.020 — NV Code / Title 32 / Chapter 372 / Section 372.020
“Business” defined
Status: in_force

“Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect.
Nev. Rev. Stat. § 375B.050 — NV Code / Title 32 / Chapter 375B / Section 375B.050
“Person liable” defined
Status: in_force

The “person liable” for paying the generation-skipping transfer tax is the person having “personal liability” pursuant to 26 U.S.C. § 2603 .
Nev. Rev. Stat. § 369.345 — NV Code / Title 32 / Chapter 369 / Section 369.345
Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund
Status: in_force

1. No excise tax may be imposed upon wine produced on the premises of an instructional wine-making facility if the wine is used, consumed or disposed of on the premises of the facility or distributed to persons for household or personal use in the manner authorized by NRS 597.245 .

2. If a person pays the tax on any wine which is exempt from the tax pursuant to this section, the person may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.
Nev. Rev. Stat. § 361.655 — NV Code / Title 32 / Chapter 361 / Section 361.655
Form of complaint by district attorney
Status: in_force

The complaint in an action brought by the district attorney may be as follows in form:

In the (Title of Court)

The State of Nevada, by C.D., district attorney of the county of __________, complains of A.B. and also the real estate and improvements (describing them with the same particularity as in actions of ejectment, or actions for the recovery of personal property), and for cause of action says that between July 1, of the year ___, and January 2, of the year ___, in the county of __________, in the State of Nevada, E.F., then and there, being county assessor of the county, did duly assess and put down on an assessment roll all the real and personal property in the county subject to taxation, and that the assessment roll was afterward submitted to the county board of equalization of the county, and was by the board duly equalized as provided by law; that A.B. was then and there the owner of, and that there was duly assessed to A.B. the above-described real estate, improvements upon real estate and certain personal property, and that upon such property there has been duly levied for the fiscal year ___ a state tax of __________ dollars, and a county tax of __________ dollars, amounting in the whole to __________ dollars, all of which is due and unpaid; of which amount __________ dollars was duly assessed and levied against the real estate, and __________ dollars against the improvements aforesaid, and __________ dollars against the personal property.

Wherefore, plaintiff prays judgment against A.B. for the sum of __________ dollars (the whole of the tax) and all penalties and costs, and a separate judgment against the real estate and improvements, for the sum of __________ dollars (the tax due on real estate, improvements, and personal property) and all penalties and costs, as provided by law, and for such other judgment as to justice belongs, and for all costs subsequent to the assessment of the taxes, and of this action.
Nev. Rev. Stat. § 365.070 — NV Code / Title 32 / Chapter 365 / Section 365.070
“Person” defined
Status: in_force

“Person” includes a municipal corporation, quasi-municipal corporation, political subdivision and governmental agency.
Nev. Rev. Stat. § 374.7247 — NV Code / Title 32 / Chapter 374 / Section 374.7247
Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms
Status: in_force

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

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

3. In administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in this State” in accordance with the provisions of this section.
Nev. Rev. Stat. § 366.030 — NV Code / Title 32 / Chapter 366 / Section 366.030
“Highway” defined
Status: in_force

1. “Highway” means every way or place of whatever nature open to the use of the public for purposes of traffic, including highways under construction.

2. “Highway” does not include any way constructed by private individuals for the use of a private enterprise, although such way may be used occasionally by persons other than the individuals constructing such way or who use the way in furtherance of a private enterprise, if no public funds are currently used in the maintenance of such way in any amount whatsoever.
Nev. Rev. Stat. § 363B.230 — NV Code / Title 32 / Chapter 363B / Section 363B.230
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. § 365.430 — NV Code / Title 32 / Chapter 365 / Section 365.430
Sources and manner of payment of refunds
Status: in_force

1. All claims for refunds under this chapter must be paid from the State Highway Fund, the Account for Taxes on Aviation Fuel or the Account for Taxes on Fuel for Jet or Turbine-Powered Aircraft upon claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.

2. Any refunds to be made of the taxes provided for in NRS 365.180 and 365.190 must be paid in the manner provided in this chapter and deducted from the amount of any later payment to the county or counties in which the taxes were collected.
Nev. Rev. Stat. § 360A.032 — NV Code / Title 32 / Chapter 360A / Section 360A.032
Citation of NRS 360A.034
Status: in_force

NRS 360A.034 may be cited as the Taxpayers' Bill of Rights for Taxes on Fuels.
Nev. Rev. Stat. § 360.7589 — NV Code / Title 32 / Chapter 360 / Section 360.7589
Determination of whether employee is full-time equivalent employee
Status: in_force

To determine whether an employee of an enterprise is a full-time equivalent employee for the purposes of NRS 360.7583 , the hours worked by all the part-time and seasonal employees of the enterprise in this State must be converted into full-time equivalent hours by dividing by 2,080 the total number of hours worked for the enterprise by those part-time and seasonal employees.
Nev. Rev. Stat. § 361.737 — NV Code / Title 32 / Chapter 361 / Section 361.737
“Property tax accrued” defined
Status: in_force

“ Property tax accrued ” means property taxes, excluding special assessments, delinquent taxes and interest, levied on a claimant's single-family residence located in this state.
Nev. Rev. Stat. § 360A.055 — NV Code / Title 32 / Chapter 360A / Section 360A.055
Joint and several liability of responsible persons
Status: in_force

1. A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties. The responsible person shall pay the tax or fee upon notice from the Department that it is due.

2. As used in this section, “ responsible person ” includes: (a) An officer or employee of a corporation; and (b) A member or employee of a partnership or limited-liability company, whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 and who attests to the accuracy of the payment of the tax or fee under penalty of perjury.
Nev. Rev. Stat. § 369.420 — NV Code / Title 32 / Chapter 369 / Section 369.420
Seizure and sale of liquor
Status: in_force

Any shipment of liquor which cannot be received or accepted by the consignee for any reason in law may be seized by the Department or its agents and held subject to the order of the shipper for its return at the shipper's expense. If it is not recovered by the shipper it shall be sold at public auction to any qualified importer in this state. The proceeds of such sale shall be remitted to the shipper, less any costs or outlays chargeable, or a lien, upon the shipment.
Nev. Rev. Stat. § 363B.150 — NV Code / Title 32 / Chapter 363B / Section 363B.150
Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim
Status: in_force

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

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

3. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.

4. Within 30 days after rejecting any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
Nev. Rev. Stat. § 363B.015 — NV Code / Title 32 / Chapter 363B / Section 363B.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. § 369.488 — NV Code / Title 32 / Chapter 369 / Section 369.488
Sources for purchase of liquor by retailer; exceptions
Status: in_force

1. Except as otherwise provided in subsection 2 of NRS 369.176 and NRS 369.4865 , a retailer may purchase liquor only from: (a) The importer designated by the supplier pursuant to NRS 369.386 to import that liquor if that importer is also a wholesaler; or (b) A wholesaler who purchased liquor from the importer designated by the supplier pursuant to NRS 369.386 to import that liquor.

2. As used in this section, “ supplier ” means the brewer, distiller, manufacturer, producer, vintner or bottler of liquor, or his or her designated agent.
Nev. Rev. Stat. § 370.697 — NV Code / Title 32 / Chapter 370 / Section 370.697
Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay
Status: in_force

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 $20,000 against any wholesale dealer or nonparticipating manufacturer that makes a certification pursuant to this chapter or chapter 370A of NRS which asserts the truth of any material matter that the wholesale dealer or nonparticipating manufacturer knows to be false or inaccurate. Any civil penalty collected pursuant to this section must be deposited in the Account for Tobacco Enforcement. If such a civil penalty is not paid within 30 days after it is imposed against:

1. A wholesale dealer, the license of the wholesale dealer may be suspended or revoked.

2. A nonparticipating manufacturer, the nonparticipating manufacturer and the brand families of the nonparticipating manufacturer may be denied listing in the directory or removed from the directory.
Nev. Rev. Stat. § 361.7388 — NV Code / Title 32 / Chapter 361 / Section 361.7388
Accrual of interest on amounts postponed
Status: in_force

Interest accrues on the amount of property tax postponed pursuant to NRS 361.736 to 361.7398 , inclusive, at the rate of 6 percent of the total amount postponed as of the date the postponed taxes are paid or become due and payable. Except as otherwise provided in subsection 9 of NRS 361.483 , no other penalties or interest accrue during the period of postponement.
Nev. Rev. Stat. § 370.025 — NV Code / Title 32 / Chapter 370 / Section 370.025
“Contraband tobacco products” defined
Status: in_force

“ Contraband tobacco products ” means any:

1. Counterfeit cigarettes;

2. Other counterfeit tobacco product;

3. Cigarettes or “roll-your-own” tobacco offered for sale in this State by a manufacturer, or cigarettes or “roll-your-own” tobacco of a brand family or style, that is not listed in the directory created pursuant to NRS 370.675 ;

4. Cigarettes bearing a tribal stamp issued by the Department which are sold or offered for sale at a retail location that is not located on qualified tribal land; or

5. Cigarettes or other tobacco product: (a) Exported from or imported into this State, or mailed, shipped, delivered, sold, exchanged, transported, distributed or held for distribution within the borders of this State by any person in violation of any of the provisions of this chapter; (b) In any way held in the possession or constructive possession of any person not authorized under this chapter to possess or constructively possess the cigarettes or other tobacco product; or (c) Being offered for sale in any form other than in an unopened package in violation of subsection 1 of NRS 202.2493 .
Nev. Rev. Stat. § 360B.050 — NV Code / Title 32 / Chapter 360B / Section 360B.050
“Certified automated system” defined
Status: in_force

“ Certified automated system ” means software certified pursuant to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction.
Nev. Rev. Stat. § 361A.050 — NV Code / Title 32 / Chapter 361A / Section 361A.050
“Open-space use” defined
Status: in_force

“ Open-space use ” means the current employment of land, the preservation of which use would conserve and enhance natural or scenic resources, protect streams and water supplies, maintain natural features which enhance control of floods or preserve sites designated as historic by the Office of Historic Preservation of the State Department of Conservation and Natural Resources. The use of real property and the improvements on that real property as a golf course shall be deemed to be an open-space use of the land. The use of land to lease surface water rights appurtenant to the property to a political subdivision of this State for a municipal use shall be deemed to be an open-space use of the land, if the land was agricultural real property at the time the lease was granted.
Nev. Rev. Stat. § 370.569 — NV Code / Title 32 / Chapter 370 / Section 370.569
Exemptions from licensing requirements
Status: in_force

The provisions of NRS 370.531 to 370.597 , inclusive, do not apply to:

1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes or other tobacco products on their trains, buses or airplanes;

2. A person entering this State with a quantity of cigarettes or other tobacco products for household or personal use which is exempt from federal import duty; and

3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that: (a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b) ; and (b) To the extent it sells cigarettes or other tobacco products, only sells cigarettes or other tobacco products that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E) .
Nev. Rev. Stat. § 361.7366 — NV Code / Title 32 / Chapter 361 / Section 361.7366
“Income” defined
Status: in_force

“ Income ” means adjusted gross income, as defined in the Internal Revenue Code, and includes:

1. Tax-free interest;

2. The untaxed portion of a pension or annuity;

3. Railroad retirement benefits;

4. Veterans' pensions and compensation;

5. Payments received pursuant to the federal Social Security Act, including supplemental security income, but excluding hospital and medical insurance benefits for the aged and disabled;

6. Public welfare payments, including allowances for shelter;

7. Unemployment insurance benefits;

8. Payments for lost time;

9. Payments received from disability insurance;

10. Disability payments received pursuant to workers' compensation insurance;

11. Alimony;

12. Support payments;

13. Allowances received by dependents of servicemen and servicewomen;

14. The amount of recognized capital gains and losses excluded from adjusted gross income;

15. Life insurance proceeds in excess of $5,000;

16. Bequests and inheritances; and

17. Gifts of cash of more than $300 not between household members and such other kinds of cash received by a household as the Department specifies by regulation.
Nev. Rev. Stat. § 375A.620 — NV Code / Title 32 / Chapter 375A / Section 375A.620
“Interested person” defined
Status: in_force

“Interested person” means any person who may be entitled to receive, or who has received, any property or interest which may be required to be considered in computing the death tax of any state involved.
Nev. Rev. Stat. § 364.210 — NV Code / Title 32 / Chapter 364 / Section 364.210
Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit
Status: in_force

An ordinance of a city or county which requires the payment by a private enterprise of a tax or fee measured by the income or revenue of the enterprise, including, without limitation, any fee imposed for the regulation and licensing of a business or occupation, must:

1. Exclude from gross revenue any tax on fuel or on retail sales which is collected by the enterprise, and require the proprietor of the enterprise to maintain adequate accounting records and supporting documentation for determining the relevant sums.

2. Provide that any audit of the amount due from the enterprise must not include any period for the licensing of the business ending more than 3 years before the date of the audit, unless the enterprise has been operating without such a license or the auditor has reason to believe that the enterprise has made a fraudulent or material misstatement of its revenue.

3. Provide a procedure for the proprietor of the enterprise to obtain a review of the results of an audit performed pursuant to subsection 2. To the extent practicable, the procedure must: (a) Require the auditor to disclose the results of the audit to the proprietor, discuss any relevant issues that have not previously been resolved and attempt to resolve those issues. (b) If those issues are not resolved through compliance with paragraph (a): (1) Authorize the proprietor to prepare documentation of those issues and submit the documentation with a copy of the final audit report to an administrative officer responsible for the enforcement of the ordinance; and (2) Require the administrative officer: (I) Within 7 days after receiving the documentation, to acknowledge that receipt; and (II) Within 30 days after receiving the documentation, to respond to the proprietor regarding those issues. (c) If those issues are not resolved through compliance with paragraph (b), require: (1) The administrative officer to submit the documentation to the chief administrative officer of the administrative agency responsible for the enforcement of the ordinance and notify the proprietor that the matter is being reviewed by the chief administrative officer; and (2) The chief administrative officer, within 60 days after receipt of the documentation by the administrative officer pursuant to paragraph (b), to review the documentation and inform the proprietor of his or her decision regarding the resolution of those issues. (d) If the proprietor is not satisfied with the resolution of those issues pursuant to paragraph (c), authorize the proprietor to appeal the matter to a board, hearing officer or other person designated by the city or county. (e) If the proprietor is not satisfied with the resolution of those issues pursuant to paragraph (d), authorize the proprietor, except as otherwise provided in this paragraph, to appeal the matter to the municipal court if the tax or fee is imposed by a city or to the Justice Court if the tax or fee is imposed by a county. If the amount in controversy exceeds the jurisdiction of the municipal or Justice Court, or if the municipal or Justice Court makes a determination adverse to the proprietor, the proprietor may appeal the matter to the district court.
Nev. Rev. Stat. § 370.010 — NV Code / Title 32 / Chapter 370 / Section 370.010
“Cigarette” defined
Status: in_force

“Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient.
Nev. Rev. Stat. § 361.330 — NV Code / Title 32 / Chapter 361 / Section 361.330
Effect of noncompliance on assessment and collection of taxes
Status: in_force

No assessment of property is invalid, and no collection of taxes may be enjoined, restrained or ordered to be refunded, on account of any failure:

1. To do any act required by NRS 361.315 to 361.325 , inclusive; or

2. To do any act required by this chapter within the time so required, if notice and an opportunity to be heard were afforded generally to the class of taxpayers affected by the act required to be done.
Nev. Rev. Stat. § 361.607 — NV Code / Title 32 / Chapter 361 / Section 361.607
Leases for development of oil, gas and geothermal resources: Procedure for leasing
Status: in_force

1. When the board of county commissioners determines that the lease of any property referred to in NRS 361.606 will be to the advantage of the county, the board may grant leases thereon on such terms and conditions as it sees fit to the highest responsible bidder by competitive bidding, under regulations promulgated in advance, on the basis of a cash bonus as the sole biddable factor.

2. Before ordering the lease of any property the board shall, in open meeting by a majority vote of the members, adopt a resolution declaring its intention to lease the property. The resolution shall: (a) Describe the property proposed to be leased in such manner as to identify it. (b) Specify the annual rental, royalty, term of the lease and the other terms upon which it will be leased, including a cash consideration which shall be the sole biddable factor to be included in all bids submitted. All sealed bids shall be accompanied by a deposit not less than 20 percent of the amount bid. Such deposit shall be by cashier's check, certified check, United States currency, or a United States money order. The resolution shall also specify that oral bids will be received after all sealed bids have been opened, examined and declared. In the event an oral bid is the highest bid, the bidder thereof shall in like manner immediately deposit not less than 20 percent of the amount bid. (c) Fix a time, not less than 3 weeks thereafter, for a public meeting of the board to be held at its regular place of meeting, at which sealed bids to lease will be received and considered.

3. Notice of the adoption of the resolution and of the time and place of holding the meeting shall be given by: (a) Posting copies of the resolution in three public places in the county not less than 15 days before the date of the meeting; and (b) Publishing the resolution not less than once a week for 2 successive weeks before the meeting in a newspaper of general circulation published in the county, if any such newspaper is published therein.

4. At the time and place fixed in the resolution for the meeting of the board, all sealed bids which have been received shall be opened, examined and declared by the board.

5. After all sealed bids have been opened, examined and declared, the board shall at the same session call for oral bids. The first such oral bid must exceed by at least 5 percent the highest sealed bid. Any subsequent oral bid or bids must exceed the amount of the next preceding oral bid.

6. The highest bid (sealed or oral) made by a responsible party shall be accepted, either at the same session or at any adjourned session of the same meeting held within the 10 days next following, but if the board deems such action to be for the best public interest, it may reject any and all bids, either written or oral, and withdraw the property from lease.

7. Any resolution of acceptance of any bid made by the board shall authorize and direct the chair to execute a lease and to deliver it upon performance and compliance by the lessee with all the terms or conditions of his or her contract which are to be performed concurrently therewith.

8. All moneys received from the leases of such property shall be deposited forthwith with the county treasurer to be credited to the county general fund.
Nev. Rev. Stat. § 361.7382 — NV Code / Title 32 / Chapter 361 / Section 361.7382
Action by county treasurer on claims; review of decisions on claims
Status: in_force

1. A county treasurer shall, within 30 days after receiving a claim pursuant to NRS 361.738 , determine: (a) Whether the claimant is eligible to postpone the payment of the property taxes accrued against his or her single-family residence; (b) The amount of property tax, if any, that will be postponed; and (c) The period for which the property tax will be postponed.

2. The county treasurer shall notify the claimant of his or her decision by first-class mail.

3. Any claimant aggrieved by a decision of the county treasurer may submit a written petition for a review of that decision to the Nevada Tax Commission within 30 days after the claimant receives notice of the decision.

4. Any claimant aggrieved by a decision of the Nevada Tax Commission is entitled to judicial review.
Nev. Rev. Stat. § 360.986 — NV Code / Title 32 / Chapter 360 / Section 360.986
“Local government” defined
Status: in_force

“ Local government ” means a city or a county.
Nev. Rev. Stat. § 361.725 — NV Code / Title 32 / Chapter 361 / Section 361.725
Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes
Status: in_force

1. On the first Monday of September and May in each fiscal year, the district attorney shall attend at the office of the county auditor with the delinquent list or lists, and the county auditor shall then carefully compare the same with the statements filed by the district attorney. If the same shall be found to be correct, the county auditor shall give to the district attorney a receipt specifying the same.

2. The district attorney shall at the same time deliver to the county auditor a written statement of all delinquent taxes upon the delinquent list or lists remaining uncollected, or for which suit has not been brought, with his or her reason in detail for not being able to collect the same, or for not bringing suit.

3. The county auditor shall immediately file the delinquent list or lists and statement with the clerk of the board of county commissioners, and the board of county commissioners shall revise the same by striking off such taxes as cannot be collected. The delinquent list or lists must then be returned to the county auditor, who shall note the changes made and shall then return the same to the district attorney, taking his or her receipt therefor.
Nev. Rev. Stat. § 374.070 — NV Code / Title 32 / Chapter 374 / Section 374.070
“Sales price” defined
Status: in_force

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

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

3. “Sales price” does not include any of the following: (a) Cash discounts allowed and taken on sales. (b) The amount charged for property returned by customers when the entire amount charged therefor is refunded in cash or credit, except that this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. (c) The amount charged for labor or services rendered in installing or applying the property sold. (d) The amount of any tax, not including any manufacturers' or importers' excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer. (e) The amount of any tax imposed by the State of Nevada upon or with respect to the storage, use or other consumption of tangible personal property purchased from any retailer. (f) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle or vessel which is taken in trade on the purchase of another vehicle or vessel.
Nev. Rev. Stat. § 368A.360 — NV Code / Title 32 / Chapter 368A / Section 368A.360
Revocation of gaming license for failure to report, pay or truthfully account for tax; licensed gaming establishment subject to discipline for violation of chapter with intent to avoid tax
Status: in_force

1. Any licensed gaming establishment liable for the payment of the tax imposed by NRS 368A.200 who willfully fails to report, pay or truthfully account for the tax is subject to the investigatory or disciplinary proceedings that are set forth in NRS 463.310 to 463.318 , inclusive, and may have its gaming license revoked by the Commission.

2. A violation of any provision of this chapter, or any regulation adopted pursuant thereto, by a licensed gaming establishment, with the intent to avoid a payment of the tax imposed by NRS 368A.200 which is known to be due, is: (a) An unsuitable method of operation; and (b) Subject to the investigatory and disciplinary proceedings that are set forth in NRS 463.310 to 463.318 , inclusive, and shall be punished as provided in those sections.
Nev. Rev. Stat. § 366.075 — NV Code / Title 32 / Chapter 366 / Section 366.075
“Special fuel transporter” defined
Status: in_force

“ Special fuel transporter ” means a person, except a special fuel supplier or special fuel exporter licensed pursuant to this chapter, who transports special fuel in interstate commerce by pipeline, rail or truck to or from any point within this State, or solely within this State.
Nev. Rev. Stat. § 370.589 — NV Code / Title 32 / Chapter 370 / Section 370.589
Wholesale dealers: Bond or other security
Status: in_force

1. Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes and licensed wholesale dealer of other tobacco products shall furnish a bond executed by the wholesale dealer as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the payment of all excise taxes required to be precollected by the wholesale dealer under the provisions of this chapter. Each bond must be in a principal sum equal to: (a) For a wholesale dealer of cigarettes, the largest amount of tax precollected by the wholesale dealer in any quarter of the preceding year; or (b) For a wholesale dealer of other tobacco products, the largest amount of tax paid by the wholesale dealer in any quarter of the preceding year. If the information to establish that amount is not available, then in a sum required from a licensee operating under conditions deemed comparable by the Department. No bond may be for less than $1,000. When cash is used, the amount must be rounded up to the next larger integral multiple of $100.

2. Except as otherwise provided in this section, each licensed wholesale dealer of cigarettes who wishes to defer payment on the purchase of revenue stamps shall furnish a bond executed by the wholesale dealer of cigarettes as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the payment of all deferred payments for revenue stamps. Each bond must be in a principal sum equal to the maximum amount of revenue stamps which the wholesale dealer of cigarettes may have unpaid at any time. No bond may be for less than $1,000. When cash is used, the amount must be rounded up to the next larger integral multiple of $100.

3. Upon application and a satisfactory showing, the Department may increase or decrease the amount of a bond required by subsection 1 or 2, based on the record of taxes remitted by the wholesale dealer of cigarettes or wholesale dealer of other tobacco products.

4. The Department may waive the requirement of the bond required by subsection 1 or 2, whenever a licensed wholesale dealer of cigarettes or wholesale dealer of other tobacco products has maintained a satisfactory record of payment of excise taxes or deferred payments, respectively, for a period of 5 consecutive years.

5. A wholesale dealer of cigarettes and a wholesale dealer of other tobacco products are not entitled to a refund of any portion of money paid as a bond pursuant to this section if the wholesale dealer of cigarettes or wholesale dealer of other tobacco products has failed to file a report required by this chapter or owes the Department any fee, payment or penalty.
Nev. Rev. Stat. § 361.205 — NV Code / Title 32 / Chapter 361 / Section 361.205
Description with reference to map or plat
Status: in_force

When the owners of land have laid out and platted the land into lots, streets, alleys and public places and the maps or plats thereof have been duly filed and approved according to law, such land may be described by numbers or letters as shown on the map or plat.
Nev. Rev. Stat. § 375A.880 — NV Code / Title 32 / Chapter 375A / Section 375A.880
Jurisdiction where decedent a resident of Nevada
Status: in_force

The district court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this chapter, whether or not the property listed in the estate tax return, or any portion thereof, is in the estate.
Nev. Rev. Stat. § 375.0185 — NV Code / Title 32 / Chapter 375 / Section 375.0185
Questions of law by county recorder: Duties of county recorder and district attorney
Status: in_force

1. A county recorder who has any question of law regarding the imposition or collection of any tax imposed by this chapter shall request an opinion from the district attorney pursuant to NRS 252.160 . The district attorney shall request an opinion on the question from the Attorney General pursuant to NRS 228.150 if: (a) The county recorder informs the district attorney that there is a conflict between the opinions of two or more district attorneys in this State on the question; or (b) The district attorney: (1) Chooses not to render an opinion on the question; or (2) Determines that he or she will not be able to render an opinion on the question within a reasonable time.

2. A county recorder shall not delay the recordation of any document pending the issuance of an opinion requested from the Attorney General pursuant to subsection 1 if the appropriate fees and taxes, as determined by the county recorder, have been paid.

3. If, according to an opinion issued by the Attorney General in response to a request submitted pursuant to subsection 1, the amount of any taxes received by a county recorder differs from the amount required by law, the county recorder shall cause the notice required by NRS 375.280 to be given to the taxpayer.
Nev. Rev. Stat. § 361.096 — NV Code / Title 32 / Chapter 361 / Section 361.096
Exemption of certain property leased or rented to charter school
Status: in_force

1. All real and personal property that is leased or rented to a charter school is hereby deemed to be used for an educational purpose and is exempt from taxation. If the property is used partly for the lease or rental to a charter school and partly for other purposes, only the portion of the property that is used for the lease or rental to a charter school is exempt pursuant to this subsection.

2. To qualify for an exemption pursuant to subsection 1, the property owner must provide the county assessor with a copy of the lease or rental agreement indicating that: (a) The property is leased or rented to the charter school; and (b) The amount of payment required by the charter school pursuant to the agreement is reduced in an amount which is at least equal to the amount of the tax that would have been imposed if the property were not exempt pursuant to subsection 1.
Nev. Rev. Stat. § 360.720 — NV Code / Title 32 / Chapter 360 / Section 360.720
Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account
Status: in_force

1. An enterprise district shall not pledge any portion of the revenues from any of the taxes included in the Account to secure the payment of bonds or other obligations.

2. The Executive Director shall ensure that a governmental entity created between July 1, 1996, and July 1, 1998, does not receive money from the taxes included in the Account unless that governmental entity provides police protection and at least two of the following services: (a) Fire protection; (b) Construction, maintenance and repair of roads; or (c) Parks and recreation.

3. As used in this section: (a) “Construction, maintenance and repair of roads” has the meaning ascribed to it in NRS 360.740 . (b) “Fire protection” has the meaning ascribed to it in NRS 360.740 . (c) “Parks and recreation” has the meaning ascribed to it in NRS 360.740 . (d) “Police protection” has the meaning ascribed to it in NRS 360.740 .
Nev. Rev. Stat. § 361.100 — NV Code / Title 32 / Chapter 361 / Section 361.100
Exemption of property of university fraternities and sororities
Status: in_force

All real property owned by any fraternity or sorority, or chapter thereof, which is composed of students of the University of Nevada, Reno, or the University of Nevada, Las Vegas, and used as a home for its members is exempt from taxation.
Nev. Rev. Stat. § 366.660 — NV Code / Title 32 / Chapter 366 / Section 366.660
Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest
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 any officer thereof to prevent or enjoin the collection pursuant to this chapter of any excise tax or other amount required to be collected.

2. After payment of any such excise tax or other amount under protest, verified and setting forth the grounds of objection to the legality thereof, filed with the Department at the time of payment of the tax or other amount protested, the special fuel supplier, special fuel dealer or special fuel user making the payment may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the amount so paid under protest.
Nev. Rev. Stat. § 372.397 — NV Code / Title 32 / Chapter 372 / Section 372.397
Deferral of payment of tax on certain sales of eligible property
Status: in_force

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

2. The Office of Economic Development shall certify the person's eligibility for a deferment pursuant to this section if: (a) The person meets the eligibility requirements set forth in NRS 360.750 for a partial abatement of the taxes imposed on the person pursuant to chapter 374 of NRS ; (b) The purchase is consistent with the State Plan for Economic Development developed by the Executive Director of the Office pursuant to subsection 2 of NRS 231.053 ; and (c) The Office determines that: (1) The deferment is a significant factor in the decision of the person to locate or expand a business in this State; and (2) The eligible property will be retained at the location of the person's business in this State until at least the date which is 5 years after the date on which the Office certifies the person's eligibility for the deferment. Upon certification, the Office shall immediately forward the deferment to the Nevada Tax Commission.

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

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

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

6. As used in this section, “eligible property” does not include any of the following capital assets: (a) Buildings or the structural components of buildings; (b) Equipment used by a public utility; (c) Equipment used for medical treatment; (d) Machinery or equipment used in mining; or (e) Machinery or equipment used in gaming.
Nev. Rev. Stat. § 361A.230 — NV Code / Title 32 / Chapter 361A / Section 361A.230
Disqualification of property
Status: in_force

1. The county assessor shall enter on the assessment roll the valuation based on open-space use until the property becomes disqualified for open-space use assessment by: (a) Sale or transfer to an owner making it exempt from ad valorem property taxation; (b) Removal of the open-space use assessment by the assessor, with the concurrence of the board, upon discovery that the property is no longer in the open-space use; (c) If the open-space use assessment is based on the designation and classification of the property pursuant to subsection 1 of NRS 361A.170 , the cessation of the use of the property for golfing or golfing practice, except for: (1) A seasonal closure of the property to such use; (2) A temporary closure of the property for maintenance or repairs; or (3) A temporary closure of the property, upon notification of the county assessor, for not more than 12 months for any other purpose that is incidental to such use or necessary for the continuation of such use; or (d) If the open-space use assessment is based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170 : (1) Notification by the applicant to the assessor to remove the open-space use assessment; or (2) Failure to file a new application as provided in NRS 361A.190 .

2. Except as otherwise provided in paragraph (a) of subsection 1, the sale or transfer to a new owner or transfer by reason of death of a former owner does not operate to disqualify open-space real property from open-space use assessment so long as the property continues to be used exclusively for an open-space use. If the open-space use assessment is based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170 , the new owner must apply for open-space use assessment in the manner provided in NRS 361A.190 .

3. Whenever open-space real property becomes disqualified under subsection 1, the county assessor shall send a written notice of disqualification by certified mail with return receipt requested to each owner of record. The notice must contain the assessed value for the ensuing fiscal year.
Nev. Rev. Stat. § 370.655 — NV Code / Title 32 / Chapter 370 / Section 370.655
“Stamp” defined
Status: in_force

“ Stamp ” means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to this chapter.
Nev. Rev. Stat. § 369.130 — NV Code / Title 32 / Chapter 369 / Section 369.130
“Wholesale dealer” and “wholesaler” defined
Status: in_force

As used in this chapter, “ wholesale dealer ” or “ wholesaler ” means a person licensed to sell liquor as it is originally packaged to retail liquor stores or to another licensed wholesaler, or to transfer malt beverages and wine to an estate distillery pursuant to NRS 597.230 and 597.240 , respectively, but not to sell to the consumer or general public.
Nev. Rev. Stat. § 361.715 — NV Code / Title 32 / Chapter 361 / Section 361.715
Fees of officers; taxing and apportionment of costs
Status: in_force

1. There shall be allowed to all officers, except district attorneys, the same fees as are allowed in other civil cases. All officers shall perform such services as may be required of them under this chapter without the payment of fees in advance.

2. All costs shall be taxed and entered in the judgment against the person and the real estate and the improvements, when the judgment is the same against all; but if the judgment against the person and the property is for different sums, then the costs may be apportioned by the court as the same may be deemed just.

3. No fees or costs shall be paid to any officer unless the same are collected from the defendant except when property sold for taxes is purchased by the county, in which case the county shall pay all fees and costs properly charged or taxed against such property, and the board of county commissioners shall allow the fees and costs provided for in this section, and direct the same to be paid out of the general fund of the county.
Nev. Rev. Stat. § 360B.210 — NV Code / Title 32 / Chapter 360B / Section 360B.210
Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers
Status: in_force

1. A certified service provider is: (a) The agent of each seller with whom the certified service provider has contracted for the collection and remittance of sales and use taxes; and (b) Liable for sales and use taxes due each member state on all sales transactions it processes for a seller unless the seller misrepresents the type of items it sells or commits fraud.

2. A seller that contracts with a certified service provider is: (a) Liable to this state for sales or use taxes due on transactions processed by the certified service provider if the seller misrepresents the type of items it sells or commits fraud; (b) Subject to audit on the transactions processed by the certified service provider if there is probable cause to believe that the seller has committed fraud or made a material misrepresentation; and (c) Subject to audit for transactions not processed by the certified service provider.

3. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.
Nev. Rev. Stat. § 361.430 — NV Code / Title 32 / Chapter 361 / Section 361.430
Burden of proof on plaintiff in action brought under NRS 361.420
Status: in_force

In every action brought under the provisions of NRS 361.420 , the burden of proof shall be upon the plaintiff to show by clear and satisfactory evidence that any valuation established by the Nevada Tax Commission or the county assessor or equalized by the county board of equalization or the State Board of Equalization is unjust and inequitable.
Nev. Rev. Stat. § 375A.700 — NV Code / Title 32 / Chapter 375A / Section 375A.700
Deposit of proceeds
Status: in_force

1. The Department shall deposit all payments received pursuant to NRS 375A.100 in the State Treasury: (a) For credit to the Estate Tax Account in the State General Fund, an amount determined by the Department as necessary to pay the costs of administration of this chapter and to refund any overpayments of tax. (b) For credit to the Estate Tax Account in the Endowment Fund of the Nevada System of Higher Education, 50 percent of the remainder after deducting the amount pursuant to paragraph (a). (c) For credit to the Fund for School Improvement created pursuant to NRS 387.1249 , 50 percent of the remainder after deducting the amount pursuant to paragraph (a).

2. The interest earned on the money in the Estate Tax Account must be credited to the Account.
Nev. Rev. Stat. § 361.733 — NV Code / Title 32 / Chapter 361 / Section 361.733
Commencement of action for collection by assignee; notice of action and claim
Status: in_force

1. Except as otherwise provided in this section, if a tax lien is not redeemed pursuant to NRS 361.7326 , the assignee may commence an action pursuant to NRS 361.625 to 361.730 , inclusive, for the collection of the delinquent taxes, penalties, interest, fees and costs owed pursuant to the certificate of assignment and the agreement entered into pursuant to NRS 361.7311 . An assignee may not commence such an action before the earliest date on which an action could be commenced by the district attorney of the county pursuant to NRS 361.635 .

2. Not later than 60 days before commencing such an action, the assignee shall cause written notice of the intended action and the assignee's claim, stating the amount owed to the assignee, to be mailed by certified mail to: (a) The owner of the property at the owner's last known address; and (b) Each of the following persons, as their interest in the property appears of record: (1) The beneficiary under any deed of trust; and (2) The mortgagee under any mortgage.

3. At any time after notice is given pursuant to subsection 2 and before the commencement of an action by the assignee, any person related to the owner of the property within the third degree of consanguinity or any beneficiary or mortgagee described in subsection 2 may obtain an assignment of the tax lien from the assignee by paying the assignee the amount then owed to the assignee.
Nev. Rev. Stat. § 375.280 — NV Code / Title 32 / Chapter 375 / Section 375.280
Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law
Status: in_force

If an officer or employee of the county recorder determines that a taxpayer is entitled to an exemption or has been taxed more than is required by law, he or she shall give written notice of that determination to the taxpayer. The notice must:

1. Be given within 30 days after the officer or employee makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and

2. If appropriate, include instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment.
Nev. Rev. Stat. § 360.925 — NV Code / Title 32 / Chapter 360 / Section 360.925
“Participant” defined
Status: in_force

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

“ Participant ” means a business which operates within the geographic boundaries of a project site and which contributes to or participates in the project.
Nev. Rev. Stat. § 371.090 — NV Code / Title 32 / Chapter 371 / Section 371.090
Computation of tax and penalty
Status: in_force

In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.
Nev. Rev. Stat. § 371.180 — NV Code / Title 32 / Chapter 371 / Section 371.180
Waiver of penalties accruing before transfer of vehicle
Status: in_force

If a transferee applies for a transfer of registration and it is determined by the Department that penalties for the nonpayment of the governmental services tax accrued before the transfer of the vehicle, and that the transferee was not cognizant of the nonpayment of the governmental services tax for the current or prior years, and the whereabouts of the transferor or record owner are unknown, the Department may waive payment of the penalties upon payment of the governmental services taxes due.
Nev. Rev. Stat. § 370.600 — NV Code / Title 32 / Chapter 370 / Section 370.600
Legislative findings
Status: in_force

The Legislature finds that:

1. Violations of the provisions of chapter 370A of NRS threaten the integrity of the Master Settlement Agreement, the fiscal soundness of the State and public health.

2. The enactment of the procedural enhancements set forth in NRS 370.600 to 370.705 , inclusive, will aid in the enforcement of the provisions of chapter 370A of NRS and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the State and public health.
Nev. Rev. Stat. § 371.045 — NV Code / Title 32 / Chapter 371 / Section 371.045
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more
Status: in_force

1. A board of county commissioners of a county whose population is less than 100,000 or is 700,000 or more may by ordinance, but not as in a case of emergency, after receiving the approval of a majority of the registered voters voting on the question at a primary, general or special election, impose a supplemental governmental services tax of not more than 1 cent on each $1 of valuation of the vehicle for the privilege of operating upon the public streets, roads and highways of the county on each vehicle based in the county except: (a) A vehicle exempt from the governmental services tax pursuant to this chapter; or (b) A vehicle subject to NRS 706.011 to 706.861 , inclusive, which is engaged in interstate or intercounty operations.

2. A county may combine this question with questions submitted pursuant to NRS 244.3351 , 278.710 or 377A.020 , or any combination thereof.

3. A special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists. The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board's determination is final. As used in this subsection, “ emergency ” means any unexpected occurrence or combination of occurrences which requires immediate action by the board of county commissioners to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.

4. Collection of the tax imposed pursuant to this section must not commence earlier than the first day of the second calendar month after adoption of the ordinance imposing the tax.

5. Except as otherwise provided in subsection 6 and NRS 371.047 , the county shall use the proceeds of the tax to pay the cost of: (a) Projects related to the construction and maintenance of sidewalks, streets, avenues, boulevards, highways and other public rights-of-way used primarily for vehicular traffic, including, without limitation, overpass projects, street projects or underpass projects, as defined in NRS 244A.037 , 244A.053 and 244A.055 , respectively: (1) Within the boundaries of the county; (2) Within 1 mile outside the boundaries of the county if the board of county commissioners finds that such projects outside the boundaries of the county will facilitate transportation within the county; or (3) Within 30 miles outside the boundaries of the county and the boundaries of this State, where those boundaries are coterminous, if: (I) The projects consist of improvements to a highway which is located wholly or partially outside the boundaries of this State and which connects this State to an interstate highway; and (II) The board of county commissioners finds that such projects will provide a significant economic benefit to the county; (b) Payment of principal and interest on notes, bonds or other obligations incurred to fund projects described in paragraph (a); or (c) Any combination of those uses.

6. The county may: (a) Expend any proceeds of the supplemental governmental services tax authorized by this section, or any borrowing in anticipation of that tax, pursuant to an interlocal agreement between the county and the regional transportation commission of the county with respect to any projects to be financed with the proceeds of the tax. (b) If the population of the county is 700,000 or more, expend any proceeds of the supplemental governmental services tax authorized by this section to pay the operating costs of the county and any other costs to carry out the governmental functions of the county.

7. As used in this section, “based” has the meaning ascribed to it in NRS 482.011 .
Nev. Rev. Stat. § 363C.075 — NV Code / Title 32 / Chapter 363C / Section 363C.075
“Securities” defined
Status: in_force

“ Securities ” means United States Treasury securities, obligations of United States governmental agencies and corporations, obligations of a state or political subdivision, corporate stock, bonds, participations in securities backed by mortgages held by the United States or state governmental agencies, loan-backed securities, money market instruments, federal funds, securities purchased and sold under agreements to resell or repurchase, commercial paper, banker's acceptances, purchased certificates of deposit, options, futures contracts, forward contracts, notional principal contracts, including, without limitation, swaps, and other similar securities and instruments.
Nev. Rev. Stat. § 377B.020 — NV Code / Title 32 / Chapter 377B / Section 377B.020
“Solid waste” defined
Status: in_force

“Solid waste” has the meaning ascribed to it in NRS 444.490 .
Nev. Rev. Stat. § 374.655 — NV Code / Title 32 / Chapter 374 / Section 374.655
Failure to file claim constitutes waiver
Status: in_force

Failure to file a claim within the time prescribed in NRS 374.640 constitutes a waiver of any demand against the county on account of overpayment.
Nev. Rev. Stat. § 370.240 — NV Code / Title 32 / Chapter 370 / Section 370.240
Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information
Status: in_force

1. On or before the 25th day of each month, each wholesale dealer who is authorized to purchase and affix cigarette stamps shall report to the Department, with respect to the immediately preceding calendar month: (a) The physical inventory of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for sale or distribution within the borders of this State on hand at the start of business on the first day of the month; (b) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in packages with the stamp of another state affixed to it in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State on hand at the start of business on the first day of the month; (c) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution outside or within the borders of this State on hand at the start of business on the first day of the month; (d) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for sale or distribution within the borders of this State that were received by the wholesale dealer from another licensed wholesale dealer during the month, and the name and address of each licensed wholesale dealer from whom those products were received; (e) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State that were received by the wholesale dealer from another person during the month, and the name and address of each person from whom those products were received; (f) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution within or outside of the borders of this State that were received by the wholesale dealer from a manufacturer during the month, and the name and address of each manufacturer from whom those products were received; (g) If the wholesale dealer does not have a physical location in this State, the quantity of cigarettes in unstamped packages in the possession or control of the wholesale dealer held with the intent for sale or distribution within the borders of this State that were received by the wholesale dealer during the month; (h) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer that were distributed or shipped during the month to: (1) Another wholesale dealer of cigarettes located within or outside of the borders of this State; or (2) A tobacco retail dealer located within or outside of the borders of this State, and the name and address of each person to whom those products were distributed or shipped; (i) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in packages with the stamp of another state affixed to it and in unstamped packages in the possession or control of the wholesale dealer that were distributed or shipped outside the borders of this State during the month; (j) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer that were distributed or shipped within the borders of this State to Indian tribes or instrumentalities of the Federal Government during the month, and the name and address of each person to whom those products were distributed or shipped; (k) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in packages with a Nevada stamp affixed to it, with the stamp of any other state affixed to it and in unstamped packages that were returned to a manufacturer or another wholesale dealer during the month; (l) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in packages with the stamp of another state affixed to it in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State on hand at the close of business on the last day of the month; (m) The physical inventory of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for distribution within the borders of this State on hand at the close of business on the last day of the month; (n) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution within or outside of the borders of this State on hand at the close of business on the last day of the month; (o) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package on hand at the start of business on the first day of the month; (p) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package purchased or received during the month; (q) The quantity and roll numbers for each type of Nevada stamp affixed during the month; (r) The quantity and roll numbers for each type of Nevada stamp damaged or otherwise considered unusable during the month; and (s) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package and is on hand at the close of business on the last day of the month.

2. Each report required by subsection 1 must be: (a) Submitted on forms provided by or in a format approved by the Department; and (b) Provided separately for each facility operated by the wholesale dealer.

3. In each report required by this section, the information required must be itemized so as to disclose clearly the brand family of cigarettes to which the report applies.

4. The wholesale dealer: (a) May be allowed 5 additional days to file the report, if the wholesale dealer makes prior written application to the Department and the Department finds good cause for extension. (b) Shall, upon discovery of any error in the report filed with the Department, promptly notify the Department and file an amended report that corrects the error.

5. If, during the preceding month, the wholesale dealer affixed cigarette stamps upon cigarette packages imported into the United States, the wholesale dealer shall file with the report a copy of each certificate submitted pursuant to 19 U.S.C. § 1681a(c) with regard to the cigarette packages.

6. The Department may require a wholesale dealer to report information in addition to the reporting requirements established by this section if the Department determines that additional information will assist the Department in enforcing the provisions of this chapter.
Nev. Rev. Stat. § 361.595 — NV Code / Title 32 / Chapter 361 / Section 361.595
Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers
Status: in_force

1. Any property held in trust by any county treasurer by virtue of any deed made pursuant to the provisions of this chapter may be sold and conveyed in the manner prescribed in this section and in NRS 361.603 or conveyed without sale as provided in NRS 361.604 .

2. If the property is to be sold, the board of county commissioners may make an order, to be entered on the record of its proceedings, directing the county treasurer to sell the property particularly described therein, after giving notice of sale, for a total amount not less than the amount of the taxes, costs, penalties and interest legally chargeable against the property as stated in the order.

3. Except as otherwise provided in subsection 4, notice of the sale must specify the day, time and place of the sale and be: (a) Posted in at least three public places in the county, including one at the courthouse and one on the property, not less than 20 days before the day of sale or, in lieu of such a posting, by publication of the notice at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs. (b) Mailed by certified mail, return receipt requested, not less than 90 days before the day of the sale, to the owner of the parcel as shown on the tax roll and to any person or governmental entity that appears in the records of the county to have a lien or other interest in the property. If the receipt is returned unsigned, the county treasurer must make a reasonable attempt to locate and notify the owner or other person or governmental entity before the sale.

4. If, pursuant to NRS 361.567 , the tax receiver has elected to use an expedited procedure for the sale of the property and the requirements of NRS 361.567 were met, notice of the sale must specify the day, time and place of the sale and be: (a) Posted in at least three public places in the county, including one at the courthouse and one on the property, not less than 20 days before the day of sale or, in lieu of such a posting, by publication of the notice at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs. (b) Mailed by certified mail, return receipt requested, not less than 45 days before the day of the sale, to the owner of the parcel as shown on the tax roll and to any person or governmental entity that appears in the records of the county to have a lien or other interest in the property. If the receipt is returned unsigned, the county treasurer must make a reasonable attempt to locate and notify the owner or other person or governmental entity before the sale.

5. Except as otherwise provided in subsection 6, the county treasurer shall make, execute and deliver to any purchaser, upon payment to the county treasurer, as trustee, of a consideration not less than that specified in the order, a quitclaim deed, discharged of any trust of the property mentioned in the order.

6. If, not later than 5 p.m. on the third business day immediately preceding the day of the sale by the county treasurer, a municipality provides the county treasurer with an affidavit signed by the treasurer of the municipality stating that: (a) The municipality sold the property or the property was stricken off to the municipality pursuant to NRS 271.560 ; and (b) A certificate of sale for the property was issued to the purchaser pursuant to NRS 271.570 or to the municipality pursuant to NRS 271.560 , the county treasurer may not issue the quitclaim deed described in subsection 5 unless the person who purchased the property from the county pays to the municipality any amount owed pursuant to the certificate of sale issued pursuant to NRS 271.560 and 271.570 and the municipality provides an affidavit signed by the treasurer of the municipality stating that such amounts have been paid. If the purchaser does not pay the amount owed to the municipality within 20 days after the sale of the property by the county, the sale of the property by the county is void and the county treasurer may retain for administrative costs not more than 10 percent of the purchase amount paid by the purchaser.

7. Before delivering a deed, the county treasurer shall record the deed at the expense of the purchaser.

8. All deeds issued pursuant to this section, whether issued before, on or after July 1, 1955, are primary evidence: (a) Of the regularity of all proceedings relating to the order of the board of county commissioners, the notice of sale and the sale of the property; (b) That if, pursuant to NRS 361.567 , the tax receiver has elected to use an expedited procedure for the sale of the property, the property is abandoned; and (c) That, if the real property was sold to pay taxes on personal property, the real property belonged to the person liable to pay the tax.

9. No deed may be executed and delivered by the county treasurer until he or she files at the expense of the purchaser, with the clerk of the board of county commissioners, proper affidavits of posting and of publication of the notice of sale, as the case may be, together with his or her return of sale, verified, showing compliance with the order of the board of county commissioners, which constitutes primary evidence of the facts recited therein.

10. If the deed when regularly issued is not recorded in the office of the county recorder, the deed, and all proceedings relating thereto, is void as against any subsequent purchaser in good faith and for a valuable consideration of the same property, or any portion thereof, when his or her own conveyance is first recorded.

11. The board of county commissioners shall provide its clerk with a record book in which must be indexed the name of each purchaser, together with the date of sale, a description of the property sold, a reference to the book and page of the minutes of the board of county commissioners where the order of sale is recorded, and the file number of the affidavits and return.
Nev. Rev. Stat. § 360.945 — NV Code / Title 32 / Chapter 360 / Section 360.945
Submittal of application on behalf of project; contents of application; provision of additional documentation
Status: in_force

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

1. On behalf of a project, the lead participant in the project may apply to the Office of Economic Development for: (a) A certificate of eligibility for transferable tax credits which may be applied to: (1) Any tax imposed by chapters 363A and 363B of NRS; (2) The gaming license fees imposed by the provisions of NRS 463.370 ; (3) Any tax imposed by chapter 680B of NRS ; or (4) Any combination of the fees and taxes described in subparagraphs (1), (2) and (3). (b) An abatement of property taxes, employer excise taxes or local sales and use taxes, or any combination of any of those taxes.

2. For a project to be eligible for the transferable tax credits described in paragraph (a) of subsection 1 and abatement of the taxes described in paragraph (b) of subsection 1, the lead participant in the project must, on behalf of the project: (a) Submit an application that meets the requirements of subsection 3; (b) Provide documentation satisfactory to the Office that approval of the application would promote the economic development of this State and aid the implementation of the State Plan for Economic Development developed by the Executive Director of the Office pursuant to subsection 2 of NRS 231.053 ; (c) Provide documentation satisfactory to the Office that the participants in the project collectively will make a total new capital investment of at least $3.5 billion in this State within the 10-year period immediately following approval of the application; (d) Provide documentation satisfactory to the Office that the participants in the project are engaged in a common business purpose or industry; (e) Provide documentation satisfactory to the Office that the place of business of each participant is or will be located within the geographic boundaries of the project site; (f) Provide documentation satisfactory to the Office that each participant in the project is registered pursuant to the laws of this State or commits to obtaining a valid business license and all other permits required by the county, city or town in which the project operates; (g) Provide documentation satisfactory to the Office of the number of employees engaged in the construction of the project; (h) Provide documentation satisfactory to the Office of the number of qualified employees employed or anticipated to be employed at the project by the participants; (i) Provide documentation satisfactory to the Office that each employer engaged in the construction of the project provides a plan of health insurance and that each employee engaged in the construction of the project is offered coverage under the plan of health insurance provided by his or her employer; (j) Provide documentation satisfactory to the Office that each participant in the project provides a plan of health insurance and that each employee employed at the project by each participant is offered coverage under the plan of health insurance provided by his or her employer; (k) Provide documentation satisfactory to the Office that at least 50 percent of the employees engaged in construction of the project and 50 percent of the employees employed at the project are residents of Nevada, unless waived by the Executive Director of the Office upon proof satisfactory to the Executive Director of the Office that there is an insufficient number of Nevada residents available and qualified for such employment; (l) Agree to provide the Office with a full compliance audit of the participants in the project at the end of each fiscal year which: (1) Shows the amount of money invested in this State by each participant in the project; (2) Shows the number of employees engaged in the construction of the project and the number of those employees who are residents of Nevada; (3) Shows the number of employees employed at the project by each participant and the number of those employees who are residents of Nevada; and (4) Is certified by an independent certified public accountant in this State who is approved by the Office; (m) Pay the cost of the audit required by paragraph (l); (n) Enter into an agreement with the governing body of the city or county in which the qualified project is located that: (1) Requires the lead participant to pay the cost of any engineering or design work necessary to determine the cost of infrastructure improvements required to be made by the governing body pursuant to an economic development financing proposal approved pursuant to NRS 360.990 ; and (2) Requires the lead participant to seek reimbursement for any costs paid by the lead participant pursuant to subparagraph (1) from the proceeds of bonds of the State of Nevada issued pursuant to NRS 360.991 ; and (o) Meet any other requirements prescribed by the Office.

3. An application submitted pursuant to subsection 2 must include: (a) A detailed description of the project, including a description of the common purpose or business endeavor in which the participants in the project are engaged; (b) A detailed description of the location of the project, including a precise description of the geographic boundaries of the project site; (c) The name and business address of each participant in the project, which must be an address in this State; (d) A detailed description of the plan by which the participants in the project intend to comply with the requirement that the participants collectively make a total new capital investment of at least $3.5 billion in this State in the 10-year period immediately following approval of the application; (e) If the application includes one or more abatements, an agreement executed by the Office with the lead participant in the project not later than 1 year after the date on which the application was received by the Office which: (1) Complies with the requirements of NRS 360.755 ; (2) States that the project will, after the date on which a certificate of eligibility for the abatement is approved pursuant to NRS 360.965 , continue in operation in this State for a period specified by the Office; and (3) Binds successors in interest of the lead participant for the specified period; and (f) Any other information required by the Office.

4. For an employee to be considered a resident of Nevada for the purposes of this section, each participant in the project must maintain the following documents in the personnel file of the employee: (a) A copy of the current and valid Nevada driver's license of the employee or a current and valid identification card for the employee issued by the Department of Motor Vehicles; (b) If the employee is a registered owner of one or more motor vehicles in Nevada, a copy of the current motor vehicle registration of at least one of those vehicles; (c) Proof that the employee is employed full-time and scheduled to work for an average minimum of 30 hours per week; and (d) Proof that the employee is offered coverage under a plan of health insurance provided by his or her employer.

5. For the purpose of obtaining from the Executive Director of the Office any waiver of the requirement set forth in paragraph (k) of subsection 2, the lead participant in the project must submit to the Executive Director of the Office written documentation of the efforts to meet the requirement and documented proof that an insufficient number of Nevada residents is available and qualified for employment.

6. The Executive Director of the Office shall make available to the public and post on the Internet website for the Office: (a) Any request for a waiver of the requirements set forth in paragraph (k) of subsection 2; and (b) Any approval of such a request for a waiver that is granted by the Executive Director of the Office.

7. The Executive Director of the Office shall post a request for a waiver of the requirements set forth in paragraph (k) of subsection 2 on the Internet website of the Office within 3 days after receiving the request and shall keep the request posted on the Internet website for not less than 5 days. The Executive Director of the Office shall ensure that the Internet website allows members of the public to post comments regarding the request.

8. The Executive Director of the Office shall consider any comments posted on the Internet website concerning any request for a waiver of the requirements set forth in paragraph (k) of subsection 2 before making a decision regarding whether to approve the request. If the Executive Director of the Office approves the request for a waiver, the Executive Director of the Office must post the approval on the Internet website of the Office within 3 days and ensure that the Internet website allows members of the public to post comments regarding the approval.

9. If an applicant for one or more abatements pursuant to this section fails to execute the agreement described in paragraph (e) of subsection 3 within 1 year after the date on which the application was received by the Office, the applicant shall not be approved for an abatement pursuant to this section unless the applicant submits a new application.
Nev. Rev. Stat. § 370A.130 — NV Code / Title 32 / Chapter 370A / Section 370A.130
Adoption of regulations to ascertain amount of excise tax collected from each manufacturer
Status: in_force

The Department of Taxation shall adopt such regulations as are necessary to ascertain the amount of excise tax collected by the State on the cigarettes of each manufacturer of tobacco products for each year.
Nev. Rev. Stat. § 372.635 — NV Code / Title 32 / Chapter 372 / Section 372.635
Limitations on claims for refund or credit
Status: in_force

Except as otherwise provided in NRS 360.235 , 360.395 and 372.368 :

1. No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the close of the period for which the overpayment was made.

2. No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355 .
Nev. Rev. Stat. § 370.521 — NV Code / Title 32 / Chapter 370 / Section 370.521
Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; age verification through enhanced controls; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty
Status: in_force

1. Except as otherwise provided in subsections 2, 4 and 5, a person shall not sell, distribute or offer to sell cigarettes, cigarette paper, any product containing, made or derived from tobacco, any vapor product, any alternative nicotine product or any product containing, made or derived from nicotine to any person under the age of 21 years.

2. A person shall be deemed to be in compliance with the provisions of subsection 1 if, before the person sells, distributes or offers to sell to another any item described in subsection 1, the person: (a) Demands that the other person present a valid driver's license, permanent resident card, tribal identification card or other written or documentary evidence which shows that the other person is 21 years of age or older; (b) Is presented a valid driver's license, permanent resident card, tribal identification card or other written or documentary evidence which shows that the other person is 21 years of age or older; and (c) Reasonably relies upon the driver's license, permanent resident card, tribal identification card or other written or documentary evidence presented by the other person.

3. Except as otherwise provided in this subsection, a person shall not sell, distribute or offer to sell cigarettes, cigarette paper or other tobacco products to any person under 40 years of age without first performing age verification through enhanced controls that utilize a scanning technology or other automated, software-based system to verify that the person is 21 years of age or older. A person who violates this subsection is liable for a civil penalty of $100 for each offense. The provisions of this subsection do not apply to a person selling, distributing or offering to sell cigarettes, cigarette paper or other tobacco products in a face-to-face transaction that occurs in an area within a casino where loitering by persons who are under 21 years of age is already prohibited pursuant to NRS 463.350 . As used in this subsection, “ casino ” means an establishment which holds a nonrestricted license as defined in NRS 463.0177 and which is operating 16 or more slot machines together with any other game, race book or sports pool.

4. The employer of a person who is under 21 years of age may, for the purpose of allowing the person to handle or transport any item described in subsection 1 in the course of the person's lawful employment, provide an item described in subsection 1 to the person under 21 years of age.

5. The provisions of this section do not apply to any product regulated by the United States Food and Drug Administration under Subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.

6. A person who violates subsection 1 is liable for a civil penalty of: (a) For the first violation within a 24-month period, $100. (b) For the second violation within a 24-month period, $250. (c) For the third and any subsequent violation within a 24-month period, $500.

7. If an employee or agent of a licensee has violated subsection 1: (a) For the first violation within a 24-month period at the same premises, the licensee is liable for a civil penalty of $2,500. (b) For the second violation within a 24-month period at the same premises, the licensee is liable for a civil penalty of $5,000. (c) For the third violation within a 24-month period at the same premises, the licensee is liable for a civil penalty of $7,500. (d) For the fourth and any subsequent violation within a 24-month period at the same premises, the licensee is liable for a civil penalty of $10,000.

8. A peace officer or any person performing an inspection pursuant to NRS 202.2496 may issue a notice of infraction for a violation of this section. A notice of infraction must be issued on a form prescribed by the Department and must contain: (a) The location at which the violation occurred; (b) The date and time of the violation; (c) The name of the establishment at which the violation occurred; (d) The signature of the person who issued the notice of infraction; (e) A copy of the section which allegedly is being violated; (f) Information advising the person to whom the notice of infraction is issued of the manner in which, and the time within which, the person must submit an answer to the notice of infraction; and (g) Such other pertinent information as the peace officer or person performing the inspection pursuant to NRS 202.2496 determines is necessary.

9. A notice of infraction issued pursuant to subsection 8 or a facsimile thereof must be filed with the Department and retained by the Department and is deemed to be a public record of matters which are observed pursuant to a duty imposed by law and is prima facie evidence of the facts alleged in the notice.

10. A person to whom a notice of infraction is issued pursuant to subsection 8 shall respond to the notice by: (a) Admitting the violation stated in the notice and paying to the State of Nevada the applicable civil penalty set forth in subsection 3, 6 or 7. (b) Denying liability for the infraction by notifying the Department and requesting a hearing in the manner indicated on the notice of infraction. Upon receipt of a request for a hearing pursuant to this paragraph, the Department shall provide the person submitting the request an opportunity for a hearing pursuant to chapter 233B of NRS .

11. Any money collected by the State of Nevada from a civil penalty pursuant to this section must be deposited in a separate account in the State General Fund to be used for the enforcement of this section and NRS 202.2493 and 202.2494 .

12. As used in this section, “ licensee ” means a person who holds a license issued by the Department pursuant to this chapter.
Nev. Rev. Stat. § 372.785 — NV Code / Title 32 / Chapter 372 / Section 372.785
Sales and Use Tax Account: Refunds
Status: in_force

The money in the Sales and Use Tax Account may, upon order of the State Controller, be used for refunds under this chapter.
Nev. Rev. Stat. § 360B.090 — NV Code / Title 32 / Chapter 360B / Section 360B.090
“State” defined
Status: in_force

“ State ” means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico.
Nev. Rev. Stat. § 370.5045 — NV Code / Title 32 / Chapter 370 / Section 370.5045
Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
Status: in_force

1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with 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 file a petition for judicial review pursuant to NRS 233B.130 .

2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited on any amount of tax due from the plaintiff pursuant to this chapter.

3. The balance of the judgment must be refunded to the plaintiff.
Nev. Rev. Stat. § 371.210 — NV Code / Title 32 / Chapter 371 / Section 371.210
Payment of tax, penalties and costs by legal owner before sale; return of vehicle
Status: in_force

At any time before the sale, the legal owner of the vehicle to be sold may pay the Department the full amount of the delinquent tax and penalty, plus any costs incurred by the Department in arranging for the sale. In this event the sale shall not be held, and the Department shall return the vehicle seized to the person entitled to its possession.
Nev. Rev. Stat. § 370A.140 — NV Code / Title 32 / Chapter 370A / Section 370A.140
Participation in Master Settlement Agreement or deposits into qualified escrow fund required
Status: in_force

A manufacturer of tobacco products that sells cigarettes to consumers in this state, directly or through a distributor, retailer or similar intermediary or intermediaries, after May 24, 1999, shall do one of the following:

1. Become a participating manufacturer and generally perform its financial obligations under the Master Settlement Agreement; or

2. Deposit into a qualified escrow fund, on or before April 15 of the year following the year in question, the following amounts as such amounts are adjusted for inflation: (a) For the year 1999, $0.0094241 for each unit sold after May 24, 1999; (b) For the year 2000, $0.0104712 for each unit sold; (c) For each of the years 2001 and 2002, $0.0136125 for each unit sold; (d) For each of the years 2003 through 2006, $0.0167539 for each unit sold; and (e) For each of the year 2007 and each year thereafter, $0.0188482 for each unit sold.
Nev. Rev. Stat. § 369.220 — NV Code / Title 32 / Chapter 369 / Section 369.220
Signing and posting of license; license nontransferable; change of location
Status: in_force

Each license shall:

1. Be signed by the licensee or the authorized representative of the licensee.

2. Be posted in a conspicuous place in the premises for which it was issued.

3. Be nontransferable, except that upon prior written notice to the Department the location of the premises for which it was issued may be changed.
Nev. Rev. Stat. § 370.563 — NV Code / Title 32 / Chapter 370 / Section 370.563
“Wholesale dealer of cigarettes” defined
Status: in_force

“Wholesale dealer of cigarettes” has the meaning ascribed to “wholesale dealer” in NRS 370.055 .
Nev. Rev. Stat. § 371.107 — NV Code / Title 32 / Chapter 371 / Section 371.107
Duties of county assessor in county whose population is 55,000 or more
Status: in_force

The county assessor of each county whose population is 55,000 or more is designated as an agent to assist the Department in administering the exemptions provided in this chapter, and shall, after establishing the validity of an application for an exemption, issue a certificate for use by the Department to allow a claimant the appropriate exemption on his or her vehicle.
Nev. Rev. Stat. § 372.7243 — NV Code / Title 32 / Chapter 372 / Section 372.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms
Status: in_force

1. Except as otherwise provided in this section, it is presumed that the provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, apply to a retailer if: (a) The retailer is part of a controlled group of corporations that has a component member, other than a common carrier acting in its capacity as such, that has physical presence in this State; and (b) The component member with physical presence in this State: (1) Sells a similar line of products or services as the retailer and does so under a business name that is the same or similar to that of the retailer; (2) Maintains an office, distribution facility, warehouse or storage place or similar place of business in this State to facilitate the delivery of tangible personal property sold by the retailer to the retailer's customers; (3) Uses trademarks, service marks or trade names in this State that are the same or substantially similar to those used by the retailer; (4) Delivers, installs, assembles or performs maintenance services for the retailer's customers within this State; (5) Facilitates the retailer's delivery of tangible personal property to customers in this State by allowing the retailer's customers to pick up tangible personal property sold by the retailer at an office, distribution facility, warehouse, storage place or similar place of business maintained by the component member in this State; or (6) Conducts any other activities in this State that are significantly associated with the retailer's ability to establish and maintain a market in this State for the retailer's products or services.

2. A retailer may rebut the presumption set forth in subsection 1 by providing proof satisfactory to the Department that, during the calendar year in question, the activities of the component member with physical presence in this State are not significantly associated with the retailer's ability to establish or maintain a market in this State for the retailer's products or services.

3. In administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in this State” in accordance with the provisions of this section.

4. As used in this section: (a) “Component member” has the meaning ascribed to it in section 1563(b) of the Internal Revenue Code , 26 U.S.C. § 1563(b) , and includes any entity that, notwithstanding its form of organization, bears the same ownership relationship to the retailer as a corporation that would qualify as a component member of the same controlled group of corporations as the retailer. (b) “Controlled group of corporations” has the meaning ascribed to it in section 1563(a) of the Internal Revenue Code , 26 U.S.C. § 1563(a) , and includes any entity that, notwithstanding its form of organization, bears the same ownership relationship to the retailer as a corporation that would qualify as a component member of the same controlled group of corporations as the retailer.
Nev. Rev. Stat. § 361.0687 — NV Code / Title 32 / Chapter 361 / Section 361.0687
Partial abatement of taxes imposed on certain new or expanded businesses
Status: in_force

<Section effective until June 30, 2032, when it expires by limitation. See, also, section 361.0687 effective July 1, 2032.>

1. A person who intends to locate or expand a business in this State may, pursuant to NRS 360.750 , apply to the Office of Economic Development for a partial abatement from the taxes imposed by this chapter.

2. For a business to qualify pursuant to NRS 360.750 for a partial abatement from the taxes imposed by this chapter, the Office of Economic Development must determine that, in addition to meeting the other requirements set forth in subsection 2 of that section: (a) Except as otherwise provided in paragraph (b), if the business is a new business in a county whose population is 100,000 or more or a city whose population is 60,000 or more, the business will, not later than the date which is 2 years after the date on which the abatement becomes effective, make a capital investment in the county or city of: (1) At least $5,000,000 if the business is an industrial or manufacturing business; or (2) At least $1,000,000 if the business is not an industrial or manufacturing business, in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective. (b) If the business is a new business in a county whose population is less than 100,000, in an area of a county whose population is 100,000 or more that is located within the geographic boundaries of an area that is designated as rural by the United States Department of Agriculture and at least 20 miles outside of the geographic boundaries of an area designated as urban by the United States Department of Agriculture, or in a city whose population is less than 60,000, the business will, not later than the date which is 2 years after the date on which the abatement becomes effective, make a capital investment in the county or city of: (1) At least $1,000,000 if the business is an industrial or manufacturing business; or (2) At least $250,000 if the business is not an industrial or manufacturing business, in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.

3. Except as otherwise provided in NRS 701A.210 , if a partial abatement from the taxes imposed by this chapter is approved by the Office of Economic Development pursuant to NRS 360.750 : (a) The partial abatement must: (1) Be for a duration of at least 1 year but not more than 10 years; (2) Subject to any limitation on the abatement set forth in NRS 360.750 , not exceed 50 percent of the taxes on personal property payable by a business each year pursuant to this chapter; and (3) Be administered and carried out in the manner set forth in NRS 360.750 . (b) The Executive Director of the Office of Economic Development shall notify the county assessor of the county in which the business is or will be located of the approval of the partial abatement, including, without limitation, the duration and percentage of the partial abatement that the Office granted. The Executive Director shall, on or before April 15 of each year, advise the county assessor of each county in which a business qualifies for a partial abatement during the current fiscal year as to whether the business is still eligible for the partial abatement in the next succeeding fiscal year.
Nev. Rev. Stat. § 377A.014 — NV Code / Title 32 / Chapter 377A / Section 377A.014
“Construction, maintenance and repair” defined
Status: in_force

“Construction, maintenance and repair” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a public road and is necessary for the safe and efficient use of the public road, including, without limitation:

1. Grades and regrades;

2. Graveling, oiling, surfacing, macadamizing and paving;

3. Sweeping, cleaning and sanding roads and removing snow from a public road;

4. Crosswalks and sidewalks;

5. Culverts, catch basins, drains, sewers and manholes;

6. Inlets and outlets;

7. Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;

8. Artificial lights and lighting equipment, parkways, control of vegetation and sprinkling facilities;

9. Rights-of-way;

10. Grade and traffic separators;

11. Fences, cattle guards and other devices to control access to a public road;

12. Signs and devices for the control of traffic; and

13. Facilities for personnel and the storage of equipment used to construct, maintain or repair a public road.
Nev. Rev. Stat. § 366.210 — NV Code / Title 32 / Chapter 366 / Section 366.210
Tax in lieu of tax imposed by chapter 365 of NRS
Status: in_force

The tax imposed by this chapter shall be in lieu of the tax imposed by chapter 365 of NRS in connection with special fuel as defined in NRS 366.060 .
Nev. Rev. Stat. § 366.270 — NV Code / Title 32 / Chapter 366 / Section 366.270
Duties upon discontinuance, sale or transfer of business
Status: in_force

If any person ceases to be a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer within this State by reason of the discontinuance, sale or transfer of his or her business, the person shall:

1. Notify the Department in writing at the time the discontinuance, sale or transfer takes effect. The notice must give the date of the discontinuance, sale or transfer, and the name and address of any purchaser or transferee.

2. Surrender to the Department the license issued to the person by the Department or under the terms of an agreement entered into with the Department pursuant to NRS 366.245 .

3. If the person is: (a) A special fuel user registered under the Interstate Highway User Fee Apportionment Act, file the tax return required pursuant to NRS 366.380 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS , except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business. (b) A special fuel supplier, file the tax return required pursuant to NRS 366.383 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS on or before the last day of the month following the month of the discontinuance, sale or transfer of the business. (c) A special fuel dealer or special fuel manufacturer, file the tax return required pursuant to NRS 366.386 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS , except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business. (d) A special fuel exporter, file the report required pursuant to NRS 366.387 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business. (e) A special fuel transporter, file the report required pursuant to NRS 366.695 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
Nev. Rev. Stat. § 363C.040 — NV Code / Title 32 / Chapter 363C / Section 363C.040
“Governmental entity” defined
Status: in_force

“ Governmental entity ” means:

1. The United States and any of its unincorporated agencies and instrumentalities.

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

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

4. Any county, city, district or other political subdivision of this State.
Nev. Rev. Stat. § 373.087 — NV Code / Title 32 / Chapter 373 / Section 373.087
Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion
Status: in_force

1. The Local Fuel Tax Fund is hereby created as an enterprise fund. The Department shall deposit in the Fund all fees collected by the Department pursuant to subsection 3 of NRS 373.083 . The Director of the Department shall administer the Fund.

2. Money in the Fund must be invested as the money in other state funds is invested. The interest and income earned on the money in the Fund, after deducting any applicable charges, must be credited to the Fund. Claims against the Fund must be paid as other claims against the State are paid.

3. Money deposited in the Fund must only be expended: (a) To administer the system established by the Department pursuant to NRS 373.083 ; and (b) To reimburse a commission for any amounts paid by the commission pursuant to an intergovernmental agreement or contract entered into pursuant to subsection 4 of NRS 373.083 .

4. The Director may maintain a reserve of not more than $500,000 in the Fund. The reserve must be accounted for separately in the Fund and must only be expended to administer the system established by the Department pursuant to NRS 373.083 .

5. Any balance remaining in the Fund at the end of any fiscal year: (a) Does not revert to the State General Fund; and (b) Must be carried forward to the next fiscal year.
Nev. Rev. Stat. § 365.480 — NV Code / Title 32 / Chapter 365 / Section 365.480
Judgment for plaintiff: Disposition of amount; interest
Status: in_force

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

2. In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount of the excise tax found to have been collected illegally from the date of payment thereof to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than 30 days, such date to be determined by the Department.
Nev. Rev. Stat. § 361.224 — NV Code / Title 32 / Chapter 361 / Section 361.224
Effect of failure to meet requirements for continuing education
Status: in_force

On or before July 15 of each fiscal year, the Appraiser Certification Board shall ascertain whether every person holding a valid appraiser's certificate has met the minimum training requirements for the preceding fiscal year as provided in NRS 361.223 . Upon the recommendation of the Board, the Department may suspend or revoke the certificate of any person who fails to complete or have carried forward the minimum number of approved contact hours for that year. The Department may not suspend or revoke the certificate unless the person has been given a hearing by the Department and 20 days' advance written notice of the hearing.
Nev. Rev. Stat. § 377B.110 — NV Code / Title 32 / Chapter 377B / Section 377B.110
Mandatory provisions of ordinance imposing tax
Status: in_force

An ordinance enacted pursuant to this chapter must include provisions in substance as follows:

1. A provision imposing a tax upon retailers at the rate of not more than: (a) In a county whose population is 100,000 or more but less than 700,000, one-eighth of 1 percent; or (b) In all other counties, 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.

2. Provisions substantially identical to those contained in chapter 374 of NRS , insofar as applicable.

3. 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 an ordinance enacted pursuant to this chapter.

4. A provision stating the specific purpose for which the proceeds of the tax must be expended.

5. 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.

6. 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 a county of, tangible personal property used for the performance of a written contract: (a) Entered into on or before the effective date of the tax or the increase in the tax; or (b) For the construction of an improvement to real property for which a binding bid was submitted before the effective date of the tax or the increase in 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 or the increase in the tax.
Nev. Rev. Stat. § 374.650 — NV Code / Title 32 / Chapter 374 / Section 374.650
Form and contents of claim for credit or refund
Status: in_force

Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
Nev. Rev. Stat. § 366.175 — NV Code / Title 32 / Chapter 366 / Section 366.175
Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records
Status: in_force

1. To the extent permitted by federal law, the Department may enter into a cooperative agreement with other states and countries for the exchange of information regarding, and the auditing of, persons who use special fuel in motor vehicles operated or intended to operate interstate. Any agreement, arrangement or declaration, or any amendment thereto, is not effective until reduced to writing and signed by the parties thereto or their authorized representatives.

2. An agreement may include, with respect to persons who use special fuel, provisions: (a) For determining the domicile of those persons; (b) Specifying the records which are required to be kept by those persons; (c) Relating to audit procedures, the exchange of information and persons eligible for licensing; (d) Defining various words and terms; (e) Setting forth the procedure for collecting special fuel taxes owing to another jurisdiction and forwarding those taxes to that jurisdiction; and (f) Designed to facilitate the administration of the agreement.

3. The Department may, pursuant to the terms of an agreement, forward to the designated representatives of another jurisdiction any information in its possession relating to the manufacture, transportation, shipment, sale or use of special fuel by any person, and the location within this State of any motor vehicles owned by a person who has been identified by another jurisdiction as a user of special fuel.

4. An agreement may provide that each jurisdiction shall audit the records of persons residing or doing business within that jurisdiction to determine if the special fuel taxes owing to each jurisdiction have been properly reported and paid, and requiring each jurisdiction to forward the findings of its audits to every other jurisdiction in which the person who is the subject of an audit has incurred tax liability as a result of his or her use of special fuel. The audit findings received from another jurisdiction may be used by the Department as the basis for an estimated assessment of tax due from a person pursuant to the provisions of NRS 360A.100 .

5. Any agreement entered into pursuant to the provisions of this section does not preclude the Department from auditing the records of any person subject to the provisions of this chapter.

6. As used in this section, “ agreement ” means the International Fuel Tax Agreement.
Nev. Rev. Stat. § 375.230 — NV Code / Title 32 / Chapter 375 / Section 375.230
Evidentiary effect of certificate of release
Status: in_force

A certificate by the county recorder stating that real property has been released from a lien imposed pursuant to this chapter is conclusive evidence that the property has been released.
Nev. Rev. Stat. § 371.085 — NV Code / Title 32 / Chapter 371 / Section 371.085
Proration of tax by interstate motor carrier
Status: in_force

Interstate motor carriers who register under the Interstate Highway User Fee Apportionment Act or NRS 482.482 may prorate their governmental services tax by the same percentages as those set out in subsection 2 of NRS 706.841 or NRS 706.861 .
Nev. Rev. Stat. § 360.2925 — NV Code / Title 32 / Chapter 360 / Section 360.2925
Provision of instructions and information to taxpayer liable for first time for taxes on business
Status: in_force

The Department shall provide each taxpayer who it determines may be liable for taxes on a business for the first time with:

1. Simplified written instructions concerning the rights and responsibilities of the taxpayer, including the: (a) Keeping of records sufficient for audit purposes; (b) Procedures for depositing or paying taxes; (c) Procedures for challenging any liability for taxes, penalties or interest and for requesting refunds, adjustments or credits of erroneously assessed taxes, including the steps for appealing a denial thereof; (d) Procedures for recovering interest on overpayments of taxes; and (e) Procedures for obtaining the release of bonds, liens, levies or other forms of security for the payment of taxes.

2. Information concerning the most common errors made by taxpayers in similar businesses with regard to the collection, reporting and payment of taxes.
Nev. Rev. Stat. § 360B.110 — NV Code / Title 32 / Chapter 360B / Section 360B.110
Duties of Nevada Tax Commission
Status: in_force

The Nevada Tax Commission shall:

1. Except as otherwise provided in NRS 360B.120 , enter into the Agreement.

2. Act jointly with other states that are members of the Agreement to establish standards for: (a) Certification of a certified service provider; (b) A certified automated system; and (c) Performance of multistate sellers.

3. Take all other actions reasonably required to implement the provisions of this chapter and the provisions of the Agreement, including, without limitation, the: (a) Adoption of regulations to carry out the provisions of this chapter and the provisions of the Agreement; and (b) Procurement, jointly with other member states, of goods and services.

4. Represent, or have its designee represent, the State of Nevada before the other states that are signatories to the Agreement.

5. Designate not more than four delegates, who may be members of the Commission, to represent the State of Nevada for the purposes of reviewing or amending the Agreement.
Nev. Rev. Stat. § 372.110 — NV Code / Title 32 / Chapter 372 / Section 372.110
Method of collection
Status: in_force

The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.
Nev. Rev. Stat. § 372.310 — NV Code / Title 32 / Chapter 372 / Section 372.310
Personal property used for performance of written contract executed before March 29, 1955
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, tangible personal property used for the performance of a written contract entered into prior to March 29, 1955.
Nev. Rev. Stat. § 361.390 — NV Code / Title 32 / Chapter 361 / Section 361.390
Duties of county assessor; projections for current and upcoming fiscal years
Status: in_force

Each county assessor shall:

1. File with or cause to be filed with the Secretary of the State Board of Equalization, on or before March 10 of each year, the tax roll, or a true copy thereof, of his or her county for the current year as corrected by the county board of equalization.

2. Prepare and file with the Department on or before January 31, March 5 and October 31 of each year, a segregation report showing the assessed values for each taxing entity within the county on a form prescribed by the Department. The assessor shall make projections of assessed value for the current fiscal year and the upcoming fiscal year regarding real and personal property for which the taxable value is determined by the assessor. The Department shall make any projections required for the upcoming fiscal year regarding the net proceeds of minerals and any property for which the taxable value is determined by the Nevada Tax Commission.

3. Prepare and file with the Department on or before May 5 for the unsecured roll, on or before August 10 for the secured roll, and on or before October 31 for the unsecured roll and the secured roll, a statistical report showing values for all categories of property on a form prescribed by the Department.
Nev. Rev. Stat. § 373.0205 — NV Code / Title 32 / Chapter 373 / Section 373.0205
“Acquisition” and “acquire” defined
Status: in_force

“Acquisition” or “acquire” means the opening, laying out, establishment, purchase, construction, securing, installation, reconstruction, lease, gift, grant from the United States of America, any agency, instrumentality or corporation thereof, the State of Nevada, any body corporate and politic therein, any corporation, or any person, the endowment, bequest, devise, condemnation, transfer, assignment, option to purchase, other contract, or other acquirement, or any combination thereof, of any project, or an interest therein, authorized by this chapter.
Nev. Rev. Stat. § 360.4193 — NV Code / Title 32 / Chapter 360 / Section 360.4193
Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency
Status: in_force

1. If a person is delinquent in the payment of any tax or fee administered by the Department or has not paid the amount of a deficiency determination, the Department may bring an action in a court of this state, a court of any other state or a court of the United States to collect the delinquent or deficient amount, penalties and interest. The action: (a) May not be brought if the decision that the payment is delinquent or that there is a deficiency determination is on appeal to the Nevada Tax Commission pursuant to NRS 360.245 . (b) Must be brought not later than 3 years after the payment became delinquent or the determination became final or within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed.

2. The Attorney General shall prosecute the action. The provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.

3. In the action, a certificate by the Department showing the delinquency is prima facie evidence of: (a) The determination of the tax or fee or the amount of the tax or fee; (b) The delinquency of the amounts; and (c) The compliance by the Department with all of the procedures required by law related to the computation and determination of the amounts.
Nev. Rev. Stat. § 361.797 — NV Code / Title 32 / Chapter 361 / Section 361.797
Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued
Status: in_force

1. As used in this section: (a) “Program” means the state program established by NRS 705.425 for the physical preservation, in place, of property of certain lines of railroad while service on such lines is discontinued. (b) “Property” means the trackage and other operating rail properties of a line of railroad. (c) “Taxes accrued” means the taxes (exclusive of special assessments, delinquent taxes and interest) levied on the property of a line of railroad which are due and payable during July, immediately succeeding the date on which the owner of the property files a claim for an allowance under this section.

2. The owner of property which is placed upon the tax roll and has been admitted to the program by the Department of Transportation is entitled to an allowance equal to the taxes accrued against such property.

3. A claim for an allowance under the program may be filed with the assessor of the county in which the claimant's property is located between January 15 and April 30, inclusive. The claim must be made under oath or affirmation and filed in such form and content and accompanied by such proof as the Department may prescribe. The county assessor shall furnish the appropriate form to each claimant.

4. The county assessor shall, within 10 days after receiving a claim, determine the assessed valuation of the property to which the claim applies and submit the claim to the Department. The Department shall examine the claim and may obtain from the Department of Transportation any information necessary to verify whether the line of railroad which is the subject of the claim has been admitted to the program, and if so, the date of admission and the identification of the owner of the line.

5. The Department shall grant or deny each claim and shall notify both the claimant and the county assessor of its decision not later than June 30.

6. If the claim is granted, the county assessor immediately shall notify the auditor and ex officio tax receiver of the county, who shall make such adjustments with respect to the tax roll and the claimant's tax bill as are necessary to carry into effect the allowance granted to the claimant.

7. The ex officio tax receiver of the county shall send to the Department a statement showing the allowances granted pursuant to this section. Upon verification and audit of the allowances, the Department shall authorize reimbursement to the county by the State from money appropriated for that purpose.

8. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.

9. Any person who willfully makes a materially false statement on a claim filed under this section or produces false proof, and as a result of such false statement or false proof an allowance is granted to a person not entitled to the allowance, is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 374.046 — NV Code / Title 32 / Chapter 374 / Section 374.046
“Person” defined
Status: in_force

“ Person ” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, but does not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.
Nev. Rev. Stat. § 360A.130 — NV Code / Title 32 / Chapter 360A / Section 360A.130
Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations
Status: in_force

If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , or the regulations of the Department adopted pursuant thereto, a penalty of 25 percent of the amount of the determination must be added thereto.
Nev. Rev. Stat. § 372.123 — NV Code / Title 32 / Chapter 372 / Section 372.123
Provisions required in certain purchasing contracts of State or political subdivision
Status: in_force

1. If the State or a political subdivision of the State enters into a contract pursuant to chapter 332 or 333 of NRS on or after June 5, 2001, with a person who: (a) Sells tangible personal property in this State; and (b) Has not obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 , the contract must include a provision requiring the person to obtain a permit pursuant to NRS 360.5971 or to register pursuant to NRS 360B.200 , and to collect and pay the taxes imposed pursuant to this chapter on the sale of tangible personal property in this State. For the purposes of a permit obtained pursuant to NRS 360.5971 , the person shall be deemed to have a single place of business in this State.

2. The Department may require a state agency or local government to submit such documentation as is necessary to ensure compliance with this section.
Nev. Rev. Stat. § 374.735 — NV Code / Title 32 / Chapter 374 / Section 374.735
Employment of accountants, investigators and other persons; delegation of authority
Status: in_force

The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its representatives to conduct hearings, prescribe regulations or perform any other duties imposed by this chapter.
Nev. Rev. Stat. § 365.130 — NV Code / Title 32 / Chapter 365 / Section 365.130
Examinations, audits and inquiries
Status: in_force

1. The Department or its authorized agents may make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, suppliers, retailers, exporters and transporters of petroleum products, and such other investigations as it deems necessary to carry out the provisions of this chapter.

2. If any investigation discloses that any report or any payment has been incorrect, the Department may make such changes in subsequent reports and payments as may be necessary to correct the error so disclosed.
Nev. Rev. Stat. § 374.380 — NV Code / Title 32 / Chapter 374 / Section 374.380
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. § 361.310 — NV Code / Title 32 / Chapter 361 / Section 361.310
Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll
Status: in_force

1. On or before January 1 of each year, the county assessor of each of the several counties shall complete the assessment roll, and shall take and subscribe to an affidavit written therein to the effect that he or she has made diligent inquiry and examination to ascertain all the property within the county subject to taxation, and required to be assessed by the county assessor, and that he or she has assessed the property on the assessment roll equally and uniformly, according to the best of his or her judgment, information and belief, at the rate provided by law. A copy of the affidavit must be filed immediately by the assessor with the Department. The failure to take or subscribe to the affidavit does not in any manner affect the validity of any assessment contained in the assessment roll.

2. The county assessor shall close the roll as to all changes on the day he or she delivers it for publication. The roll may be reopened beginning the next day: (a) For changes that occur before July 1 in: (1) Ownership; (2) Improvements as a result of new construction, destruction or removal; (3) Land parceling; (4) Site improvements; (5) Zoning or other legal or physical restrictions on use; (6) Actual use, including changes in agricultural or open space use; (7) Exemptions; or (8) Items of personal property on the secured roll; (b) To correct assessments because of a clerical, typographical or mathematical error; or (c) To correct overassessments because of a factual error in existence, size, quantity, age, use or zoning, or legal or physical restrictions on use.

3. Any changes made after the roll is reopened pursuant to subsection 2 may be appealed to the county board of equalization in the current year or the next succeeding year.

4. Each county assessor shall keep a log of all changes in value made to the secured roll after it has been reopened. On or before October 31 of each year, the county assessor shall transmit a copy of the log to the board of county commissioners and the Nevada Tax Commission.
Nev. Rev. Stat. § 363D.210 — NV Code / Title 32 / Chapter 363D / Section 363D.210
Interest on overpayments; disallowance of interest
Status: in_force

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

2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
Nev. Rev. Stat. § 370.447 — NV Code / Title 32 / Chapter 370 / Section 370.447
Required inventory for wholesale dealer
Status: in_force

Each person licensed as a wholesale dealer of other tobacco products shall keep on hand at all times other tobacco products of a wholesale value of at least $5,000.
Nev. Rev. Stat. § 360.787 — NV Code / Title 32 / Chapter 360 / Section 360.787
Payment of licensing fees by operator of facility where exhibition is held; regulations
Status: in_force

1. A person or governmental entity that operates a facility at which one or more exhibitions are held is responsible for the payment of a licensing fee pursuant to this section on behalf of the persons who do not have a state business license but who take part in the exhibition for a purpose related to the conduct of a business.

2. The operator of the facility shall pay the licensing fee required by subsection 1 either: (a) On an annual basis by remitting to the Department the sum of $5,000 on or before July 1 for all the exhibitions held at that facility during the fiscal year beginning on that day; or (b) On a quarterly basis by remitting to the Department an amount equal to the product of the total number of businesses taking part in each exhibition at the facility during a calendar quarter who do not have a state business license multiplied by the number of days on which the exhibition is held at the facility during the calendar quarter, multiplied in turn by $1.25 for each exhibition held at the facility during the calendar quarter.

3. If the operator of a facility at which an exhibition is held has not paid the licensing fee as provided in paragraph (a) of subsection 2, the operator of the facility shall, on or before the last day of each calendar quarter in which an exhibition is held at that facility, remit to the Department the licensing fee in the amount required by paragraph (b) of subsection 2 for all the exhibitions held at that facility during that calendar quarter.

4. The licensing fees due pursuant to this section must be calculated, reported and paid separately from any other fees due from the operator of the facility pursuant to this chapter.

5. The Nevada Tax Commission shall adopt such regulations as it deems necessary to carry out the provisions of this section.
Nev. Rev. Stat. § 375A.470 — NV Code / Title 32 / Chapter 375A / Section 375A.470
Powers of board relating to hearings
Status: in_force

The board may administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.
Nev. Rev. Stat. § 360.289 — NV Code / Title 32 / Chapter 360 / Section 360.289
Annual reports of projected population of counties
Status: in_force

1. The Department shall: (a) On or before March 1 of each calendar year, issue an annual report of the projected population of each county in this State as of July 1 of that year and the next succeeding 4 years; and (b) On or before October 1 of each calendar year, issue an annual report of the projected population, as classified by age, sex, race and Hispanic origin, of each county in this State as of July 1 of that year and the next succeeding 19 years.

2. The Department shall post the annual reports required by subsection 1 on an Internet website maintained by the Department and, if the demographer employed pursuant to NRS 360.283 maintains a separate Internet website, require the demographer to post the annual reports required by subsection 1 on an Internet website maintained by the demographer.
Nev. Rev. Stat. § 361.482 — NV Code / Title 32 / Chapter 361 / Section 361.482
Collection of tax levied by State
Status: in_force

The ad valorem tax on property levied by the Legislature shall be collected, in one sum or in installments as provided by this chapter, during each fiscal year upon:

1. Property assessed during that fiscal year which is not placed upon the secured roll.

2. Property assessed during the preceding fiscal year which was placed upon the secured roll.
Nev. Rev. Stat. § 365.505 — NV Code / Title 32 / Chapter 365 / Section 365.505
Records of shipments of certain motor vehicle fuel: Preparation by supplier and provision to certain purchasers; use by transporter
Status: in_force

1. Each supplier shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of motor vehicle fuel, other than aviation fuel, and transports the fuel from the place of purchase. The record of the shipment must include the: (a) Place where the fuel was purchased; (b) Place to which the purchaser declares the fuel will be transported; (c) Number of gallons of fuel transported; and (d) Name and address of the purchaser of the fuel.

2. Each person who transports motor vehicle fuel, other than aviation fuel, in this State shall: (a) Keep the record of shipment required by subsection 1 in the vehicle in which the fuel is transported until the fuel is delivered to the purchaser; and (b) Upon request from a peace officer, allow the peace officer to inspect the record of shipment.
Nev. Rev. Stat. § 368A.040 — NV Code / Title 32 / Chapter 368A / Section 368A.040
“Business” defined
Status: in_force

“ Business ” means any activity engaged in or caused to be engaged in by a business entity with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity.
Nev. Rev. Stat. § 372.795 — NV Code / Title 32 / Chapter 372 / Section 372.795
Authority of Department to act for people of State
Status: in_force

In all proceedings under this chapter the Department may act for and on behalf of the people of the State of Nevada.
Nev. Rev. Stat. § 361.604 — NV Code / Title 32 / Chapter 361 / Section 361.604
Acquisition by Indian tribe of property held in trust
Status: in_force

1. Any Indian tribe may acquire property held in trust by the county treasurer if: (a) The property is an undivided interest in Indian land which is allotted to members of the tribe; (b) The taxes due on the property are delinquent; and (c) The period of redemption has expired.

2. The tribe must apply to the board of county commissioners of the county in which the property is located for permission to acquire the property under this section.

3. If the board of county commissioners is satisfied that all of the conditions specified in subsection 1 are met, it may order the county treasurer to convey the property to the tribe without consideration.
Nev. Rev. Stat. § 361.045 — NV Code / Title 32 / Chapter 361 / Section 361.045
Taxable property
Status: in_force

Except as otherwise provided by law, all property of every kind and nature whatever within this state shall be subject to taxation.
Nev. Rev. Stat. § 368A.230 — NV Code / Title 32 / Chapter 368A / Section 368A.230
Extension of time for payment; payment of interest during period of extension
Status: in_force

Upon written application made before the date on which payment must be made, the Board or the Department may, for good cause, extend by 30 days the time within which a taxpayer is required to pay the tax imposed by this chapter. If the tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay at the time required, but the taxpayer shall pay interest at the rate of 0.75 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320 .
Nev. Rev. Stat. § 362.135 — NV Code / Title 32 / Chapter 362 / Section 362.135
Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal
Status: in_force

1. Any person dissatisfied by any certification of the Department may appeal from that determination to the State Board of Equalization. The appeal must be filed within 30 days after the certification is sent to the taxpayer.

2. Pending determination of the appeal, the person certified as owing the tax shall pay it on or before the date due, and the tax is considered to be paid under protest.
Nev. Rev. Stat. § 361.4547 — NV Code / Title 32 / Chapter 361 / Section 361.4547
Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate to exceed statutory limitation
Status: in_force

1. After the approval of the final budgets for the various local governments as defined in NRS 354.474 and their submission to the Department, for examination and approval, the Nevada Tax Commission shall certify to the board of county commissioners of each of the several counties the combined tax rate necessary to produce the amount of revenue required by the approved budgets, and shall certify that combined rate, to each of the boards of county commissioners.

2. If the voters of a school district approve an additional levy of taxes ad valorem pursuant to NRS 387.3285 or 387.3287 or the issuance of bonds or other debt to be repaid by a levy of taxes ad valorem throughout the district, and the Department finds for any fiscal year that the additional rate of tax required for this purpose, when added to the rates of taxes ad valorem authorized to be levied in the district by other local governments and the State for that fiscal year would cause the combined rate within the territory of any other local government to exceed the rate allowed by NRS 361.453 , the Department shall determine: (a) The amounts by which the proposed levies for all of the other local governments whose rates affect the territory have increased from the previous year; and (b) The portion of the amount by which the combined rate would exceed the rate allowed by NRS 361.453 that is directly attributable to the additional levy approved by the voters for the school district.

3. If the Department determines that any portion of the amount by which the combined rate would exceed the rate allowed by NRS 361.453 is directly attributable to the additional levy approved by the voters for the school district, the school district shall: (a) Reduce for the fiscal year the amount levied pursuant to NRS 387.3285 or 387.3287 , or both, if the proceeds of the levy are not already committed for debt service, by the amount determined by the Department to be directly attributable to the school district; (b) Transfer to the other local government whose rate overlaps in that territory an amount of money, determined by the Department to be directly attributable to the school district, to reduce the combined rate to the rate allowed; or (c) Determine and implement a combination of the methods of reduction allowed by paragraphs (a) and (b) that will result in the reduction of the combined rate by the amount determined by the Department to be directly attributable to the school district.

4. If a school district determines that it will proceed pursuant to paragraph (b) or (c) of subsection 3, the Department shall calculate the transfers so as to minimize the total amount transferred, and each local government to which a transfer is made shall correspondingly reduce its rate and file a revised budget within the time allowed by subsection 6 of NRS 361.455 . The amounts transferred must be paid in installments, within 30 days after each installment of property taxes is due.
Nev. Rev. Stat. § 361.080 — NV Code / Title 32 / Chapter 361 / Section 361.080
Exemption of property of surviving spouses
Status: in_force

1. The property of surviving spouses, not to exceed the amount of $1,000 assessed valuation, is exempt from taxation, but no such exemption may be allowed to anyone but a bona fide resident of this State, and must be allowed in but one county in this State to the same family.

2. For the purpose of this section, property in which the surviving spouse has any interest shall be deemed the property of the surviving spouse.

3. The person claiming such an exemption must file with the county assessor an affidavit declaring that the person is a bona fide resident of this State and that the exemption has been claimed in no other county in this State. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS .

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

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

6. 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. § 363A.050 — NV Code / Title 32 / Chapter 363A / Section 363A.050
“Financial institution” defined
Status: in_force

1. Except as otherwise provided in subsection 2, “ financial institution ” means: (a) An institution licensed, registered or otherwise authorized to do business in this State pursuant to the provisions of title 55 of NRS or chapter 604A or 645B of NRS , or a similar institution chartered or licensed pursuant to federal law; (b) A person licensed or registered or required to be licensed or registered pursuant to NRS 90.310 , 90.330 , 90.453 , 686A.340 or 688C.190 ; (c) A person holding or required to hold a solicitation permit or license pursuant to NRS 692B.040 , 692B.190 or 692B.260 ; (d) A person designated or registered or required to be designated or registered pursuant to the Commodity Exchange Act, the Securities Exchange Act of 1934, the Public Utility Holding Company Act of 1935, the Investment Company Act of 1940 or the Investment Advisers Act of 1940, as amended; (e) A person licensed pursuant to 7 U.S.C. § 2009cc-3 to operate as a rural business investment company; (f) A person registered or required to be registered as a savings and loan holding company pursuant to 12 U.S.C. § 1467a ; (g) A person registered or required to be registered as a bank holding company pursuant to 12 U.S.C. § 1844 ; (h) An investment bank holding company supervised pursuant to 15 U.S.C. § 78q ; (i) A person electing to be treated as a business development company pursuant to 15 U.S.C. § 80a-53 ; (j) A person licensed pursuant to 15 U.S.C. § 681 to operate as a small business investment company; (k) A person granted final approval pursuant to 15 U.S.C. § 689c to operate as a new markets venture capital company; (l) A person qualifying as and electing to be considered a real estate investment trust pursuant to 26 U.S.C. § 856 ; (m) A bank, as defined in 12 U.S.C. § 1813(a) ; (n) A savings association, as defined in 12 U.S.C. § 1813(b) ; (o) A savings bank, as defined in 12 U.S.C. § 1813(g) ; (p) A thrift institution, as defined in 12 U.S.C. § 1841(i) ; (q) A national banking association organized under the National Bank Act; (r) An entity that is related to any of the entities described in paragraphs (a), (b), (d) to (k), inclusive, and (m) to (q), inclusive, regardless of whether the entity described in any of those paragraphs is doing business in this State; and (s) An issuer or a service provider, who is conducting a business activity in this State.

2. The term does not include: (a) A credit union organized under the provisions of chapter 672 of NRS or the Federal Credit Union Act; (b) A federal land credit association, farm credit bank, agricultural credit association or similar institution organized under the provisions of the Farm Credit Act; (c) A person who sells, solicits or negotiates insurance and whose business primarily consists of the sale, solicitation or negotiation of insurance; and (d) Any person or other entity that this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.

3. For the purposes of this section: (a) “Credit card” has the meaning ascribed to it in NRS 97A.050 . (b) “ Entity ” includes, without limitation, any corporation, limited-liability company, association, organization, company, firm, partnership, joint venture, trust, business trust, receiver, trustee, syndicate, cooperative or assignee, or any other group or combination acting as a unit. (c) “Issuer” has the meaning ascribed to it in NRS 97A.100 , except that the term does not include a seller of goods or provider of services who issues a credit card for the purpose of providing or extending credit only in connection with the goods he or she sells or the services he or she provides. (d) A business “primarily consists of the sale, solicitation or negotiation of insurance” if more than 50 percent of the annual income of the business from commissions is derived from the sale, solicitation or negotiation of insurance. (e) Entities are “related” if at least 50 percent of the interest, either by vote or value, in each entity is owned, either directly or indirectly, by the same entity, including either of those entities. (f) “Service provider” has the meaning ascribed to it in NRS 97A.130 , except that the term does not include a service provider who acts in that capacity solely on behalf of a seller of goods or provider of services who issues a credit card for the purpose of providing or extending credit only in connection with the goods he or she sells or the services he or she provides.
Nev. Rev. Stat. § 374.330 — NV Code / Title 32 / Chapter 374 / Section 374.330
Personal property sold to United States, State or political subdivision
Status: in_force

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

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

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

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

4. Any county, city, district or other political subdivision of this State.
Nev. Rev. Stat. § 361.1565 — NV Code / Title 32 / Chapter 361 / Section 361.1565
Certain exemptions reduced to extent of exemption from governmental services tax
Status: in_force

The personal property tax exemption to which a surviving spouse, person who is blind, veteran or surviving spouse of a veteran who incurred a service-connected disability is entitled pursuant to NRS 361.080 , 361.085 , 361.090 or 361.091 is reduced to the extent that he or she is allowed an exemption from the governmental services tax pursuant to chapter 371 of NRS .
Nev. Rev. Stat. § 360.279 — NV Code / Title 32 / Chapter 360 / Section 360.279
Disposition of security for payment of sales and use taxes which remains unclaimed after account closed
Status: in_force

1. Three years after the service of notice upon any person who has deposited security with the Department pursuant to the provisions of NRS 372.510 or 374.515 that any liability for the payment of sales and use taxes has been extinguished or satisfied and that his or her account has been closed and the security is eligible for return, the Department shall, upon the failure of the person to claim the security, direct the State Controller to: (a) Transfer all or any part of the security to the State General Fund, if the security is in the form of a cash deposit; or (b) Sell the security in the manner prescribed in NRS 372.510 or 374.515 and deposit the proceeds thereof in the State General Fund, if the security is in the form of a United States bearer bond.

2. The notice mentioned in this section must be given as provided in NRS 360.350 .
Nev. Rev. Stat. § 363C.630 — NV Code / Title 32 / Chapter 363C / Section 363C.630
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 this State to prevent or enjoin the collection under this chapter of the commerce tax 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. § 372A.070 — NV Code / Title 32 / Chapter 372A / Section 372A.070
Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement
Status: in_force

1. A person shall not sell, offer to sell or possess with the intent to sell a controlled substance unless he or she first: (a) Registers with the Department as a dealer in controlled substances and pays an annual fee of $250; and (b) Pays a tax on: (1) Each gram of a controlled substance, or portion thereof, of $1,000; and (2) Each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, of $2,000.

2. For the purpose of calculating the tax imposed by subparagraph (1) of paragraph (b) of subsection 1, the controlled substance must be measured by the weight of the substance in the dealer's possession, including the weight of any material, compound, mixture or preparation that is added to the controlled substance.

3. The Department shall not require a registered dealer to give his or her name, address, social security number or other identifying information on any return submitted with the tax.

4. Any person who violates subsection 1 is subject to a civil penalty of 100 percent of the tax in addition to the tax imposed by subsection 1. Any civil penalty imposed pursuant to this subsection must be collected as part of the tax.

5. The district attorney of any county in which a dealer resides may institute and conduct the prosecution of any action for violation of subsection 1.

6. Property forfeited or subject to forfeiture pursuant to NRS 453.301 must not be used to satisfy a fee, tax or penalty imposed by this section.

7. As used in this section: (a) “ Cannabis product ” has the meaning ascribed to it in NRS 678A.120 . (b) “ Controlled substance ” does not include cannabis or cannabis products.
Nev. Rev. Stat. § 372.180 — NV Code / Title 32 / Chapter 372 / Section 372.180
Resale certificate: Commingled fungible goods
Status: in_force

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.
Nev. Rev. Stat. § 361.705 — NV Code / Title 32 / Chapter 361 / Section 361.705
Effect of deeds derived from sale of real property
Status: in_force

Any deed derived from the sale of real property under this chapter shall be conclusive evidence of the title, except as against actual frauds or the payment of the taxes by a person not a party to the action or judgment in or upon which such sale was made, and shall entitle the holder thereof to possession of such property, which possession may be obtained by an action in a Justice Court for the unlawful withholding thereof in the same manner as where tenants hold over after the expiration of their lease.
Nev. Rev. Stat. § 360A.240 — NV Code / Title 32 / Chapter 360A / Section 360A.240
Time for payment of amount specified; finality of determination; penalty for delinquent payment
Status: in_force

The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed within that period. If the amount of the determination is not paid within that period and a petition for redetermination is not filed, the determination becomes final and any penalty for delinquency and interest provided for in this chapter attaches to the amount of the determination.
Nev. Rev. Stat. § 369.510 — NV Code / Title 32 / Chapter 369 / Section 369.510
Powers of boards of county commissioners, governing bodies of cities and Department of Taxation
Status: in_force

1. In any investigation, proceeding or hearing which, under the provisions of this chapter, the board of county commissioners or the governing body of a city is empowered to institute, conduct or hold, the board of county commissioners or the governing body shall have the power to administer oaths, certify to official acts, and issue subpoenas for the attendance of witnesses and the production of books, papers and records.

2. In like proceedings before it, the Department shall have the same powers as those enumerated in subsection 1.
Nev. Rev. Stat. § 361.620 — NV Code / Title 32 / Chapter 361 / Section 361.620
Payment of penalties, interest and costs into county general fund
Status: in_force

The additional penalties, interest and costs provided for in this chapter must be paid into the county general fund for the use of the county.
Nev. Rev. Stat. § 377B.170 — NV Code / Title 32 / Chapter 377B / Section 377B.170
Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities
Status: in_force

1. In a county whose population is 700,000 or more and in which a water authority exists, the water authority shall enter into an interlocal agreement with a city or town located in the county whose territory is not within the boundaries of the area served by the water authority or with a public entity in the county which provides water or wastewater services and which is not a member of the water authority to provide a distribution from the infrastructure fund of the water authority to the city, town or public entity after the city, town or public entity has filed with the water authority a detailed plan for acquiring, establishing, constructing, improving or equipping, or any combination thereof, a water or wastewater facility.

2. Such a city, town or public entity may request annually from the infrastructure fund of the water authority an amount of the proceeds of the tax for infrastructure received annually by the water authority that is equal to the proportion that the assessed valuation of taxable property within the boundaries of the city or town or the area served by the public entity, except any assessed valuation attributable to the net proceeds of minerals, bears to the total assessed valuation of taxable property within the county, except any assessed valuation attributable to the net proceeds of minerals. If the boundaries of such a city or town overlap with the boundaries of a public entity in such a county which provides water or wastewater services and which is not a member of the water authority, the water authority shall apportion equally between the city or town and the public entity the distribution from the infrastructure fund attributable to the assessed valuation in the area where the boundaries overlap.

3. The water authority shall not unreasonably refuse a request from such a city, town or public entity for a distribution from the infrastructure fund pursuant to the provisions of this section.
Nev. Rev. Stat. § 361A.040 — NV Code / Title 32 / Chapter 361A / Section 361A.040
“Open-space real property” defined
Status: in_force

“ Open-space real property ” means:

1. Land: (a) Located within an area classified pursuant to NRS 278.250 and subject to regulations designed to promote the conservation of open space and the protection of other natural and scenic resources from unreasonable impairment; and (b) Devoted exclusively to open-space use.

2. The improvements on the land described in subsection 1 that is used primarily to support the open-space use and not primarily to increase the value of surrounding developed property or secure an immediate monetary return.

3. Land that is used as a golf course.

4. 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.
Nev. Rev. Stat. § 371.105 — NV Code / Title 32 / Chapter 371 / Section 371.105
Time for claiming exemption and making designation; limitation on total exemption per fiscal year
Status: in_force

Claims pursuant to NRS 371.101 , 371.102 , 371.103 or 371.104 for tax exemption on the governmental services tax and designations of any amount to be credited to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada pursuant to NRS 371.1035 must be filed annually at any time on or before the date when payment of the tax is due. All exemptions provided for in this section must not be in an amount which gives the taxpayer a total exemption greater than that to which the taxpayer is entitled during any fiscal year.
Nev. Rev. Stat. § 372B.090 — NV Code / Title 32 / Chapter 372B / Section 372B.090
“Transportation services” defined
Status: in_force

“ Transportation services ” has the meaning ascribed to it in NRS 706A.060 .
Nev. Rev. Stat. § 361.145 — NV Code / Title 32 / Chapter 361 / Section 361.145
Exemptions of noncommercial theaters
Status: in_force

The buildings, furniture and equipment of noncommercial theaters owned and operated by nonprofit educational corporations organized for the exclusive purpose of conducting classes in theater practice and the production of plays on a nonprofessional basis shall be exempt from taxation. Such corporation shall provide in its articles of incorporation that the property for which the tax exemption is requested shall revert to the county in which it is located upon the cessation of the activities of the noncommercial theater.
Nev. Rev. Stat. § 369.210 — NV Code / Title 32 / Chapter 369 / Section 369.210
Contents of license
Status: in_force

Every license issued under this chapter shall set forth:

1. The name of the person to whom it is issued.

2. The location, by street and number, of the premises for which the license is issued.

3. The particular class of liquor or liquors that the licensee is authorized to sell.
Nev. Rev. Stat. § 375A.495 — NV Code / Title 32 / Chapter 375A / Section 375A.495
Compromise by parties to agreement not precluded
Status: in_force

The provisions of NRS 375A.450 to 375A.510 , inclusive, do not prevent a written compromise at any time, if otherwise lawful, by all parties to the agreement made pursuant to NRS 375A.460 , fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
Nev. Rev. Stat. § 361.060 — NV Code / Title 32 / Chapter 361 / Section 361.060
Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted
Status: in_force

1. All lands and other property owned by the Nevada Rural Housing Authority or any county, domestic municipal corporation, irrigation drainage or reclamation district or town in this state are exempt from taxation, except as otherwise provided in NRS 539.213 with respect to certain community pastures.

2. Real property acquired on or after July 1, 2003, by a conservation district pursuant to NRS 548.393 is exempt from taxation.
Nev. Rev. Stat. § 374.335 — NV Code / Title 32 / Chapter 374 / Section 374.335
Sale to common carrier
Status: in_force

There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.