Nev. Rev. Stat. § 360.740 — NV Code / Title 32 / Chapter 360 / Section 360.740
Request of newly created local government or special district for allocation from Account
Status: in_force

1. The governing body of a local government or special district that is created after July 1, 1998, and which 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, may, by majority vote, request the Nevada Tax Commission to direct the Executive Director to allocate money from the Account to the local government or special district pursuant to the provisions of NRS 360.680 and 360.690 .

2. On or before December 31 of the year immediately preceding the first fiscal year that the local government or special district would receive money from the Account, a governing body that submits a request pursuant to subsection 1 must: (a) Submit the request to the Executive Director; and (b) Provide copies of the request and any information it submits to the Executive Director in support of the request to each local government and special district that: (1) Receives money from the Account; and (2) Is located within the same county.

3. The Executive Director shall review each request submitted pursuant to subsection 1 and submit his or her findings to the Committee on Local Government Finance. In reviewing the request, the Executive Director shall: (a) For the initial year of distribution, establish an amount to be allocated to the new local government or special district pursuant to the provisions of NRS 360.680 and 360.690 . If the new local government or special district will provide a service that was provided by another local government or special district before the creation of the new local government or special district, the amount allocated to the local government or special district which previously provided the service must be decreased by the amount allocated to the new local government or special district; and (b) Consider: (1) The effect of the distribution of money in the Account, pursuant to the provisions of NRS 360.680 and 360.690 , to the new local government or special district on the amounts that the other local governments and special districts that are located in the same county will receive from the Account; and (2) The comparison of the amount established to be allocated pursuant to the provisions of NRS 360.680 and 360.690 for the new local government or special district to the amounts allocated to the other local governments and special districts that are located in the same county.

4. The Committee on Local Government Finance shall review the findings submitted by the Executive Director pursuant to subsection 3. If the Committee determines that the distribution of money in the Account to the new local government or special district is appropriate, it shall submit a recommendation to the Nevada Tax Commission. If the Committee determines that the distribution is not appropriate, that decision is not subject to review by the Nevada Tax Commission.

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

6. If, after the public hearing, the Nevada Tax Commission determines that the recommendation of the Committee on Local Government Finance is appropriate, it shall order the Executive Director to distribute money in the Account to the new local government or special district pursuant to the provisions of NRS 360.680 and 360.690 .

7. For the purposes of this section, the local government or special district may enter into an interlocal agreement with another governmental entity for the provision of the services set forth in subsection 1 if that local government or special district compensates the governmental entity that provides the services in an amount equal to the value of those services.

8. As used in this section: (a) “ Construction, maintenance and repair of roads ” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a road and that is necessary for the safe and efficient use of the road except alleys and pathways for bicycles that are separate from the roadway and, including, without limitation: (1) Grades or regrades; (2) Gravel; (3) Oiling; (4) Surfacing; (5) Macadamizing; (6) Paving; (7) Cleaning; (8) Sanding or snow removal; (9) Crosswalks; (10) Sidewalks; (11) Culverts; (12) Catch basins; (13) Drains; (14) Sewers; (15) Manholes; (16) Inlets; (17) Outlets; (18) Retaining walls; (19) Bridges; (20) Overpasses; (21) Tunnels; (22) Underpasses; (23) Approaches; (24) Sprinkling facilities; (25) Artificial lights and lighting equipment; (26) Parkways; (27) Fences or barriers that control access to the road; (28) Control of vegetation; (29) Rights-of-way; (30) Grade separators; (31) Traffic separators; (32) Devices and signs for control of traffic; (33) Facilities for personnel who construct, maintain or repair roads; and (34) Facilities for the storage of equipment or materials used to construct, maintain or repair roads. (b) “ Fire protection ” includes the provision of services related to: (1) The prevention and suppression of fire; and (2) Rescue, and the acquisition and maintenance of the equipment necessary to provide those services. (c) “ Parks and recreation ” includes the employment by the local government or special district, on a permanent and full-time basis, of persons who administer and maintain recreational facilities and parks. “Parks and recreation” does not include the construction or maintenance of roadside parks or rest areas that are constructed or maintained by the local government or special district as part of the construction, maintenance and repair of roads. (d) “ Police protection ” includes the employment by the local government or special district, on a permanent and full-time basis, of at least three persons whose primary functions specifically include: (1) Routine patrol; (2) Criminal investigations; (3) Enforcement of traffic laws; and (4) Investigation of motor vehicle crashes.
Nev. Rev. Stat. § 360.7581 — NV Code / Title 32 / Chapter 360 / Section 360.7581
“Above-the-line personnel” defined
Status: in_force

1. “ Above-the-line personnel ” means an executive producer, co-executive producer, producer, director, writer, principal actor, any other person having creative or financial control over a qualified production or any other person associated with such a person. The term does not include below-the-line personnel.

2. As used in this section, “ principal actor ” means a member of the main cast of a qualified production.
Nev. Rev. Stat. § 374.7285 — NV Code / Title 32 / Chapter 374 / Section 374.7285
Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members
Status: in_force

<Section effective until June 30, 2031, when it expires by limitation. See, also, section 374.7285 effective July 1, 2031. >

In administering the provisions of NRS 374.330 , the Department shall apply the exemption for the sale of tangible personal property to the State of Nevada, its unincorporated agencies and instrumentalities to include all tangible personal property that is sold to:

1. A member of the Nevada National Guard who has been called into active duty for a period of more than 30 days, as defined in 10 U.S.C. § 101(d)(2) , outside of the United States.

2. A relative of a member of the Nevada National Guard eligible for the exemption pursuant to subsection 1 who: (a) Resides in the same home or dwelling in this State as the member; and (b) Is related by blood, adoption or marriage within the first degree of consanguinity or affinity to the member.

3. A relative of a deceased member of the Nevada National Guard who was killed while performing his or her duties as a member of the Nevada National Guard during a period when the member was called into active duty, as defined in 10 U.S.C. § 101(d)(1) . To be eligible under this subsection, the relative must be a person who: (a) Resided in the same house or dwelling in this State as the deceased member; and (b) Was related by blood, adoption or marriage within the first degree of consanguinity or affinity to the deceased member.

4. A member of the Nevada National Guard who is on active status, as defined in 10 U.S.C. § 101(d)(4) , and who is a resident of this State, if the sale occurs on the date on which Nevada Day is observed pursuant to NRS 236.015 or the Saturday or Sunday immediately following that day.

5. A relative of a member of the Nevada National Guard eligible for the exemption pursuant to subsection 4 who: (a) Resides in the same home or dwelling in this State as the member; and (b) Is related by blood, adoption or marriage within the first degree of consanguinity to the member,

if the sale occurs on the date on which Nevada Day is observed pursuant to NRS 236.015 or the Saturday or Sunday immediately following that day.
Nev. Rev. Stat. § 370.520 — NV Code / Title 32 / Chapter 370 / Section 370.520
Indian rights unabridged
Status: in_force

Nothing in this chapter shall operate to abridge the rights of any Indian, individual or tribe, or to infringe upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act, 25 U.S.C. §§ 476 et seq.
Nev. Rev. Stat. § 370.547 — NV Code / Title 32 / Chapter 370 / Section 370.547
“Logistics company” defined
Status: in_force

1. “ Logistics company ” means a person who is: (a) Not licensed as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer; and (b) Authorized by a manufacturer, a wholesale dealer of cigarettes or a wholesale dealer of other tobacco products to temporarily store, fulfill orders for and coordinate the transport or delivery of cigarettes or other tobacco products from a facility in this State on behalf of and at the direction of the manufacturer, wholesale dealer of cigarettes or wholesale dealer of other tobacco products.

2. The term does not include a common carrier who undertakes for hire, as a regular business, the transportation of cigarettes or other tobacco products from place to place, and who offers its services to all who choose to employ it and to pay its charges therefor.
Nev. Rev. Stat. § 360.730 — NV Code / Title 32 / Chapter 360 / Section 360.730
Establishment of alternative formula for distribution of taxes in Account by cooperative agreement
Status: in_force

1. The governing bodies of two or more local governments or special districts, or any combination thereof, may, pursuant to the provisions of NRS 277.045 , enter into a cooperative agreement that sets forth an alternative formula for the distribution of the taxes included in the Account to the local governments or special districts which are parties to the agreement. The governing bodies of each local government or special district that is a party to the agreement must approve the alternative formula by majority vote.

2. If a person who is authorized to make administrative decisions regarding cooperative agreements on behalf of a local government or special district anticipates that the local government or special district will enter into a cooperative agreement pursuant to subsection 1, a notice of intent must be provided to the Department on or before March 1 of the initial year of distribution that will be governed by the cooperative agreement. The notice: (a) May be submitted by the authorized person without a vote of the governing body of the local government or special district; (b) Must be submitted on a form prescribed by the Department and, to the extent possible, be accompanied by an explanation of the provisions anticipated to be included in the cooperative agreement; and (c) Is not binding on the local government or special district on whose behalf it is submitted, and does not prevent the local government or special district from negotiating or entering into a cooperative agreement after March 1 of the initial year of distribution that will be governed by the cooperative agreement.

3. The county clerk of a county in which a local government or special district that is a party to a cooperative agreement pursuant to subsection 1 is located shall transmit a copy of the cooperative agreement to the Executive Director: (a) Within 10 days after the agreement is approved by each of the governing bodies of the local governments or special districts that are parties to the agreement; and (b) Not later than April 1 of the initial year of distribution that will be governed by the cooperative agreement.

4. The governing bodies of two or more local governments or special districts shall not enter into more than one cooperative agreement pursuant to subsection 1 that involves the same local governments or special districts.

5. If at least two cooperative agreements exist among the local governments and special districts that are located in the same county, the Executive Director shall ensure that the terms of those cooperative agreements do not conflict.

6. Any local government or special district that is not a party to a cooperative agreement pursuant to subsection 1 must continue to receive money from the Account pursuant to the provisions of NRS 360.680 and 360.690 .

7. The governing bodies of the local governments and special districts that have entered into a cooperative agreement pursuant to subsection 1 may, by majority vote, amend the terms of the agreement. The governing bodies shall not amend the terms of a cooperative agreement more than once during the first 2 years after the cooperative agreement is effective and once every year thereafter, unless the Committee on Local Government Finance approves the amendment. The provisions of this subsection do not apply to any interlocal agreements for the consolidation of governmental services entered into by local governments or special districts pursuant to the provisions of NRS 277.080 to 277.180 , inclusive, that do not relate to the distribution of taxes included in the Account.

8. A cooperative agreement executed pursuant to this section may not be terminated unless the governing body of each local government or special district that is a party to a cooperative agreement pursuant to subsection 1 agrees to terminate the agreement.

9. For each fiscal year the cooperative agreement is in effect, the Executive Director shall continue to calculate the amount each local government or special district that is a party to a cooperative agreement pursuant to subsection 1 would receive pursuant to the provisions of NRS 360.680 and 360.690 .

10. If the governing bodies of the local governments or special districts that are parties to a cooperative agreement terminate the agreement pursuant to subsection 8, the Executive Director must distribute to those local governments or special districts an amount equal to the amount the local government or special district would have received pursuant to the provisions of NRS 360.680 and 360.690 according to the calculations performed pursuant to subsection 9.
Nev. Rev. Stat. § 375B.390 — NV Code / Title 32 / Chapter 375B / Section 375B.390
Remedies of State cumulative; no election of remedies
Status: in_force

The remedies of the State for the enforcement of the tax imposed by NRS 375B.100 are cumulative, and no action taken by the Department or any other state officer or agency constitutes an election by the State or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made.
Nev. Rev. Stat. § 360.965 — NV Code / Title 32 / Chapter 360 / Section 360.965
Approval of application for abatement of taxes; duration of abatement; issuance of document certifying abatement of sales and use taxes
Status: in_force

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

1. If the Office of Economic Development approves an application for an abatement of property taxes, employer excise taxes or local sales and use taxes submitted pursuant to paragraph (b) of subsection 1 of NRS 360.945 , the Office shall immediately forward a certificate of eligibility for the abatement of the taxes described in that paragraph to: (a) The Department; (b) The Nevada Tax Commission; and (c) The county treasurer of the county in which the qualified project will be located.

2. The abatement for the lead participant in the qualified project must: (a) For property taxes, be for a duration of not more than 10 years after the date on which the application is submitted and in an amount that equals the amount of the property taxes that would otherwise be owed by each participant for the qualified project; (b) For employer excise taxes, be for a duration of not more than 10 years after the date on which the application is submitted and in an amount that equals the amount of the employer excise taxes that would otherwise be owed by each participant for employees employed by the participant for the qualified project; and (c) For local sales and use tax, be for a duration of not more than 20 years after the date on which the application is submitted and in an amount that equals the amount of the local sales and use taxes that would otherwise be owed by each participant in the qualified project.

3. If the Office approves an abatement of local sales and use taxes, the Office shall issue to the lead participant in the qualified project a document certifying the abatement which can be presented to retailers at the time of sale. The document must clearly state the rate of sales and use taxes which the purchaser is required to pay in the county in which the abatement is effective.
Nev. Rev. Stat. § 375.180 — NV Code / Title 32 / Chapter 375 / Section 375.180
Manner of service of process
Status: in_force

In an action relating to a tax imposed pursuant to this chapter, process must be served:

1. In accordance with the requirements for service of process set forth in the Nevada Rules of Civil Procedure; or

2. By serving both the buyer and the seller at their place of residence in this state or their last known address.
Nev. Rev. Stat. § 363C.690 — NV Code / Title 32 / Chapter 363C / Section 363C.690
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 that 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 that fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
Nev. Rev. Stat. § 361.395 — NV Code / Title 32 / Chapter 361 / Section 361.395
Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation
Status: in_force

1. During the annual session of the State Board of Equalization beginning on the fourth Monday in March of each year, the State Board of Equalization shall: (a) Equalize property valuations in the State. (b) Review the tax rolls of the various counties as corrected by the county boards of equalization thereof and raise or lower, equalizing and establishing the taxable value of the property, for the purpose of the valuations therein established by all the county assessors and county boards of equalization and the Nevada Tax Commission, of any class or piece of property in whole or in part in any county, including those classes of property enumerated in NRS 361.320 .

2. If the State Board of Equalization proposes to increase the valuation of any property on the assessment roll: (a) Pursuant to paragraph (b) of subsection 1, it shall give 30 days' notice to interested persons by first-class mail. (b) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360 , 361.400 , 361.402 or 361.403 , it shall give 10 days' notice to interested persons by registered or certified mail or by personal service. A notice provided pursuant to this subsection must state the time when and place where the person may appear and submit proof concerning the valuation of the property. A person waives the notice requirement if he or she personally appears before the Board and is notified of the proposed increase in valuation.
Nev. Rev. Stat. § 370.480 — NV Code / Title 32 / Chapter 370 / Section 370.480
Records required of retail and wholesale dealers; period for retention
Status: in_force

1. Every wholesale dealer of other tobacco products must keep at its place of business complete and accurate records for that place of business, including copies of all invoices of other tobacco products which the wholesale dealer of other tobacco products holds, purchases and delivers, distributes or sells in this State. All records must be preserved for at least 5 years after the date of purchase or after the date of the last entry made on the record.

2. Every retail dealer shall keep at its place of business complete and accurate records for that place of business, including copies of all itemized invoices or purchases of other tobacco products purchased and delivered from wholesale dealers of other tobacco products. The invoices must show the name and address of the wholesale dealer of other tobacco products and the date of the purchase. All records must be preserved for at least 5 years after the date of the purchase.
Nev. Rev. Stat. § 360A.310 — NV Code / Title 32 / Chapter 360A / Section 360A.310
Extension of lien
Status: in_force

The lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in the manner provided in this section, be extended by recording in the office of the county recorder an abstract or copy of the judgment, and from the time of that recording, the lien must be extended upon the property in that county for 5 years unless sooner released or otherwise discharged.
Nev. Rev. Stat. § 374.371 — NV Code / Title 32 / Chapter 374 / Section 374.371
Computation of amount of taxes due
Status: in_force

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

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

2. A retailer may compute the amount due on a transaction on the basis of each item involved in the transaction or a single invoice for the entire transaction.
Nev. Rev. Stat. § 373.066 — NV Code / Title 32 / Chapter 373 / Section 373.066
Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates
Status: in_force

1. Except as otherwise provided in this section, in a county whose population is 100,000 or more but less than 700,000 and in which a commission has been created and a tax is imposed pursuant to NRS 373.030 : (a) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 4.2248 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 4.2248 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (b) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 2.0538 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 2.0538 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (c) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 1.1736 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 1.1736 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (d) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 10.5621 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 10.5621 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (e) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 18.455 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 18.455 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (f) The board may by ordinance impose: (1) An excise tax on each gallon of motor vehicle fuel, except aviation fuel, sold in the county in an amount equal to the product obtained by multiplying 18.4 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 18.4 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (g) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of an emulsion of water-phased hydrocarbon fuel sold in the county in an amount equal to the product obtained by multiplying 19 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 19 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (h) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of liquefied petroleum gas sold in the county in an amount equal to the product obtained by multiplying 22 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 22 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (i) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of compressed natural gas sold in the county in an amount equal to the product obtained by multiplying 21 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 21 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (j) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel sold in the county, other than any special fuel described in paragraph (g), (h) or (i), in an amount equal to the product obtained by multiplying 27.75 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 27.75 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (k) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of liquefied petroleum gas sold in the county in an amount equal to the product obtained by multiplying 18.3 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 18.3 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (l) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel that consists of compressed natural gas sold in the county in an amount equal to the product obtained by multiplying 18.3 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 18.3 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective. (m) The board may by ordinance impose: (1) An excise tax on each gallon of special fuel sold in the county, other than any special fuel described in paragraph (k) or (l), which is taxed by the Federal Government at a rate per gallon or gallon equivalent of 24.4 cents or more, in an amount equal to the product obtained by multiplying 24.4 cents per gallon by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the ordinance becomes effective; and (2) An annual increase in the tax imposed pursuant to this paragraph, on the first day of each fiscal year following the fiscal year in which that tax becomes effective, in the amount determined by adding 24.4 cents per gallon to the amount of the tax imposed pursuant to this paragraph during the preceding fiscal year, then multiplying that sum by the lesser of 7.8 percent or the adjusted average street and highway construction inflation index for the fiscal year in which the increase becomes effective.

2. A board may not adopt an ordinance authorized by this section unless a question concerning the imposition of the tax pursuant to this section is first approved by a majority of the registered voters of the county voting upon the question, which the board may submit to the voters at any general election. The Committee on Local Government Finance shall annually provide to each city clerk, county clerk and district attorney in this State forms for submitting a question to the registered voters of a county pursuant to this subsection. Any question submitted to the registered voters of a county pursuant to this subsection must be in the form most recently provided by the Committee on Local Government Finance.

3. Any ordinance authorized by this section may be adopted in combination with any other ordinance authorized by this section, and a single ordinance may be adopted pursuant to this section which imposes all or any combination of the taxes authorized by this section. Upon the adoption of an ordinance authorized by this section, no further action by the board is necessary to effectuate the annual increases in each tax imposed by the ordinance.

4. Any ordinance adopted pursuant to this section: (a) Must become effective on: (1) The first day of the first calendar quarter beginning not less than 90 days after the adoption of the ordinance; or (2) January 1, 2010, whichever occurs later; and (b) Is not affected by any changes in the population of the county which occur after the adoption of the ordinance.

5. For the purposes of this section: (a) “ Adjusted average street and highway construction inflation index ” means: (1) For the fiscal year in which an ordinance adopted pursuant to this section becomes effective, the percentage obtained by adding the average street and highway construction inflation index for that fiscal year to: (I) If the average street and highway construction inflation index for the preceding fiscal year is greater than 7.8 percent, the remainder obtained by subtracting 7.8 percent from the average street and highway construction inflation index for the preceding fiscal year; or (II) If the average street and highway construction inflation index for the preceding fiscal year is less than or equal to 7.8 percent, zero; and (2) For each fiscal year following the fiscal year in which the ordinance becomes effective, the percentage obtained by adding the average street and highway construction inflation index for that fiscal year to: (I) If the adjusted average street and highway construction inflation index for the preceding fiscal year is greater than 7.8 percent, the remainder obtained by subtracting 7.8 percent from the adjusted average street and highway construction inflation index for the preceding fiscal year; or (II) If the adjusted average street and highway construction inflation index for the preceding fiscal year is less than or equal to 7.8 percent, zero. (b) “ Average street and highway construction inflation index ” for a fiscal year means the average percentage increase in the street and highway construction inflation index for the 10 calendar years preceding the beginning of that fiscal year. (c) “Special fuel” has the meaning ascribed to it in NRS 366.060 . (d) “ Street and highway construction inflation index ” means the Producer Price Index for Highway and Street Construction or, if that index ceases to be published by the United States Department of Labor, the published index that most closely measures inflation in the costs of street and highway construction, as determined by the commission.
Nev. Rev. Stat. § 361.150 — NV Code / Title 32 / Chapter 361 / Section 361.150
Exemptions of volunteer fire departments
Status: in_force

The real and personal property of organized and incorporated volunteer fire departments shall be exempt from taxation, but such property shall be taxed when it is used for any purpose other than carrying out the legitimate functions of such volunteer fire department.
Nev. Rev. Stat. § 366.199 — NV Code / Title 32 / Chapter 366 / Section 366.199
Prohibited importation, sale, distribution, use or storage of special fuel which is not dyed; exceptions
Status: in_force

1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store special fuel in this State to which dye has not been added pursuant to NRS 366.203 or for which the tax imposed pursuant to NRS 366.190 has not been paid.

2. A special fuel supplier or special fuel dealer may import or store special fuel which has not been dyed and for which the tax imposed pursuant to NRS 366.190 has not been paid.
Nev. Rev. Stat. § 370.640 — NV Code / Title 32 / Chapter 370 / Section 370.640
“Nonparticipating manufacturer” defined
Status: in_force

“ Nonparticipating manufacturer ” means any manufacturer of tobacco products that is not a participating manufacturer.
Nev. Rev. Stat. § 360.440 — NV Code / Title 32 / Chapter 360 / Section 360.440
Execution: Issuance; sale
Status: in_force

Execution shall issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales shall be held under such execution, as provided in chapter 21 of NRS.
Nev. Rev. Stat. § 361.483 — NV Code / Title 32 / Chapter 361 / Section 361.483
Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty
Status: in_force

1. Except as otherwise provided in this section and NRS 361.736 to 361.7398 , inclusive, taxes assessed upon the real property tax roll and upon mobile or manufactured homes are due on the third Monday of August.

2. Taxes assessed upon the real property tax roll may be paid in four approximately equal installments if the taxes assessed on the parcel exceed $100.

3. Except as otherwise provided in this section, taxes assessed upon a mobile or manufactured home may be paid in four installments if the taxes assessed exceed $100.

4. If a taxpayer owns at least 25 mobile or manufactured homes in a county that are leased for commercial purposes, and those mobile or manufactured homes have not been converted to real property pursuant to NRS 361.244 , taxes assessed upon those homes may be paid in four installments if, not later than July 31, the taxpayer returns to the county assessor the written statement of personal property required pursuant to NRS 361.265 .

5. Except as otherwise provided in this section and NRS 361.505 , taxes assessed upon personal property may be paid in four approximately equal installments if: (a) The total personal property taxes assessed exceed $5,000; (b) Not later than July 31, the taxpayer returns to the county assessor the written statement of personal property required pursuant to NRS 361.265 ; (c) The taxpayer files with the county assessor, or county treasurer if the county treasurer has been designated to collect taxes, a written request to be billed in installments and includes with the request a copy of the written statement of personal property required pursuant to NRS 361.265 ; (d) The owner of the personal property assessed has paid all the personal property taxes assessed on the property without accruing penalties for the immediately preceding 2 fiscal years in any county in the State; and (e) Not later than September 15, the county tax receiver issues to the taxpayer an individual tax bill for the personal property which itemizes the dates on which the installments are due. If that tax bill is issued on or after August 1 and on or before September 15, the first two installments are due on the first Monday of October, the third installment on the first Monday of January, and the fourth installment on the first Monday of March.

6. Except as otherwise provided in subsection 5, if a person elects to pay in installments, the first installment is due on the third Monday of August, the second installment on the first Monday of October, the third installment on the first Monday of January, and the fourth installment on the first Monday of March.

7. If any person charged with taxes which are a lien on real property fails to pay: (a) Any one installment of the taxes on or within 10 days following the day the taxes become due, there must be added thereto a penalty of 4 percent. (b) Any two installments of the taxes, together with accumulated penalties, on or within 10 days following the day the later installment of taxes becomes due, there must be added thereto a penalty of 5 percent of the two installments due. (c) Any three installments of the taxes, together with accumulated penalties, on or within 10 days following the day the latest installment of taxes becomes due, there must be added thereto a penalty of 6 percent of the three installments due. (d) The full amount of the taxes, together with accumulated penalties, on or within 10 days following the first Monday of March, there must be added thereto a penalty of 7 percent of the full amount of the taxes.

8. Any person charged with taxes which are a lien on a mobile or manufactured home who fails to pay the taxes within 10 days after an installment payment is due is subject to the following provisions: (a) A penalty of 10 percent of the taxes due; and (b) The county assessor may proceed under NRS 361.535 .

9. If any property tax postponed pursuant to NRS 361.736 to 361.7398 , inclusive, becomes due and payable and the person charged with that tax fails to make the required payment within 10 days after it becomes due, there must be added thereto a penalty of 7 percent of the amount of the tax that is due. If the required payment is not paid within 30 days after it becomes due, there must be added thereto all penalties and interest that would have accrued had the property tax not been postponed pursuant to NRS 361.736 to 361.7398 , inclusive.

10. The ex officio tax receiver of a county shall notify each person in the county who is subject to a penalty pursuant to this section of the provisions of NRS 360.419 and 361.4835 .
Nev. Rev. Stat. § 372.205 — NV Code / Title 32 / Chapter 372 / Section 372.205
Advertisement of assumption or absorption of tax by retailer unlawful
Status: in_force

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.
Nev. Rev. Stat. § 363C.620 — NV Code / Title 32 / Chapter 363C / Section 363C.620
Interest on overpayments; disallowance of interest
Status: in_force

1. Except as otherwise provided in this section and NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the commerce tax 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. § 360.759 — NV Code / Title 32 / Chapter 360 / Section 360.759
Eligibility; application; taxes to which credit may be applied; powers and duties of Office of Economic Development, Nevada Tax Commission, Nevada Gaming Commission and production company; regulations
Status: in_force

1. A production company that produces a qualified production in this State in whole or in part may apply to the Office of Economic Development for a certificate of eligibility for transferable tax credits for any qualified direct production expenditures. The transferable tax credits may be applied to: (a) Any tax imposed by chapters 363A and 363B of NRS; (b) The gaming license fees imposed by the provisions of NRS 463.370 ; (c) Any tax imposed pursuant to chapter 680B of NRS ; or (d) Any combination of the fees and taxes described in paragraphs (a), (b) and (c).

2. The Office may approve an application for a certificate of eligibility for transferable tax credits if the Office finds that the production company producing the qualified production qualifies for the transferable tax credits pursuant to subsection 3. If the Office approves the application, the Office shall calculate the estimated amount of the transferable tax credits pursuant to NRS 360.7592 , 360.7593 and 360.7594 .

3. To be eligible for transferable tax credits pursuant to this section, a production company must: (a) Submit an application that meets the requirements of subsection 4; (b) Provide proof satisfactory to the Office that the qualified production is in the economic interest of the State; (c) Provide proof satisfactory to the Office that 70 percent or more of the funding for the qualified production has been obtained; (d) Provide proof satisfactory to the Office that at least 60 percent of the direct production expenditures for: (1) Preproduction; (2) Production; and (3) If any direct production expenditures for postproduction will be incurred in this State, postproduction, of the qualified production will be incurred in this State as qualified direct production expenditures; (e) Not later than 270 days after the completion of principal photography of the qualified production or, if any direct production expenditures for postproduction will be incurred in this State, not later than 270 days after the completion of postproduction, unless the Office agrees to extend this period by not more than 90 days, provide the Office with an audit of the qualified production that includes an itemized report of qualified direct production expenditures which: (1) Shows that the qualified production incurred qualified direct production expenditures of $500,000 or more; and (2) Is certified by an independent certified public accountant in this State who is approved by the Office; (f) Pay the cost of the audit required by paragraph (e); (g) Enter into a written agreement with the Office that requires the production company to include: (1) In the end screen credits of the qualified production, a logo of this State provided by the Office which indicates that the qualified production was filmed or otherwise produced in Nevada; or (2) If the qualified production does not have end screen credits, another acknowledgment in the final version of the qualified production which indicates that the qualified production was filmed or otherwise produced in Nevada; and (h) Meet any other requirements prescribed by regulation pursuant to this section.

4. An application submitted pursuant to subsection 3 must contain: (a) A script, storyboard or synopsis of the qualified production; (b) The names of the production company, producer, director and proposed cast; (c) An estimated timeline to complete the qualified production; (d) A summary of the budgeted expenditures for the entire production, including projected expenditures to be incurred outside of Nevada; (e) Details regarding the financing of the project, including, without limitation, any information relating to a binding financing commitment, loan application, commitment letter or investment letter; (f) An insurance certificate, binder or quote for general liability insurance of $1,000,000 or more; (g) The business address of the production company; (h) Proof that the qualified production meets any applicable requirements relating to workers' compensation insurance; (i) Proof that the production company has secured all licenses and registrations required to do business in each location in this State at which the qualified production will be produced; and (j) Any other information required by regulations adopted by the Office pursuant to subsection 8.

5. If the Office approves an application for a certificate of eligibility for transferable tax credits pursuant to this section, the Office shall immediately forward a copy of the certificate of eligibility which identifies the estimated amount of the tax credits available pursuant to NRS 360.7592 to: (a) The applicant; (b) The Department; and (c) The Nevada Gaming Control Board.

6. Within 60 business days after receipt of an audit provided by a production company pursuant to paragraph (e) of subsection 3 and any other accountings or other information required by the Office, the Office shall determine whether to certify the audit and make a final determination of whether a certificate of transferable tax credits will be issued. If the Office certifies the audit, determines that all other requirements for the transferable tax credits have been met and determines that a certificate of transferable tax credits will be issued, the Office shall notify the production company that the transferable tax credits will be issued. Within 30 days after the receipt of the notice, the production company shall make an irrevocable declaration of the amount of transferable tax credits that will be applied to each fee or tax set forth in subsection 1, thereby accounting for all of the credits which will be issued. Upon receipt of the declaration, the Office shall issue to the production company a certificate of transferable tax credits in the amount approved by the Office for the fees or taxes included in the declaration of the production company. The production company shall notify the Office upon transferring any of the transferable tax credits. The Office shall notify the Department and the Nevada Gaming Control Board of all transferable tax credits issued, segregated by each fee or tax set forth in subsection 1, and the amount of any transferable tax credits transferred.

7. An applicant for transferable tax credits pursuant to this section shall, upon the request of the Executive Director of the Office, furnish the Executive Director with copies of all records necessary to verify that the applicant meets the requirements of subsection 3.

8. The Office: (a) Shall adopt regulations prescribing: (1) Any additional requirements to receive transferable tax credits; (2) Any additional qualified expenditures or production costs that may serve as the basis for transferable tax credits pursuant to NRS 360.7591 ; (3) Any additional information that must be included with an application pursuant to subsection 4; (4) The application review process; (5) Any type of qualified production which, due to obscene or sexually explicit material, is not eligible for transferable tax credits; and (6) The requirements for notice pursuant to NRS 360.7595 ; and (b) May adopt any other regulations that are necessary to carry out the provisions of NRS 360.758 to 360.7598 , inclusive.

9. The Nevada Tax Commission and the Nevada Gaming Commission: (a) Shall adopt regulations prescribing the manner in which transferable tax credits will be administered. (b) May adopt any other regulations that are necessary to carry out the provisions of NRS 360.758 to 360.7598 , inclusive.
Nev. Rev. Stat. § 370.380 — NV Code / Title 32 / Chapter 370 / Section 370.380
Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty
Status: in_force

1. It is unlawful for a person, with the intent to defraud the State: (a) To alter, forge or counterfeit any license or stamp provided for in this chapter; (b) To have in his or her possession any forged, counterfeited, spurious or altered license or stamp with the intent to use the same, knowing or having reasonable grounds to believe the same to be such; (c) To have in his or her possession one or more cigarette stamps which he or she knows have been removed from the pieces of packages or packages of cigarettes to which they were affixed; (d) To affix to any piece of a package or package of cigarettes a stamp which he or she knows has been removed from any other piece of a package or package of cigarettes; or (e) To have in his or her possession for the purpose of sale cigarettes which do not bear indicia of the State of Nevada excise tax stamping. Presence of the cigarettes in a cigarette vending machine is prima facie evidence of the purpose to sell.

2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130 .
Nev. Rev. Stat. § 377B.100 — NV Code / Title 32 / Chapter 377B / Section 377B.100
County ordinance imposing tax: Enactment; contents; cessation; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; periodic review of plan in certain counties; impairment of outstanding obligations prohibited
Status: repealed

1. The board of county commissioners of any county may by ordinance, but not as in a case of emergency, impose a tax for infrastructure pursuant to this section and NRS 377B.110 .

2. An ordinance enacted pursuant to this chapter may not become effective before a question concerning the imposition of the tax is approved by a two-thirds majority of the members of the board of county commissioners. Any proposal to increase the rate of the tax or change the previously approved uses for the proceeds of the tax must be approved by a two-thirds majority of the members of the board of county commissioners. The board of county commissioners shall not change a previously approved use for the proceeds of the tax to a use that is not authorized for that county pursuant to NRS 377B.160 .

3. An ordinance enacted pursuant to this section must: (a) Specify the date on which the tax must first be imposed or on which an increase in the rate of the tax becomes effective, which must occur on the first day of the first month of the next calendar quarter that is at least 120 days after the date on which a two-thirds majority of the board of county commissioners approved the question. (b) In a county whose population is 700,000 or more, provide for the cessation of the tax not later than: (1) The last day of the month in which the Department determines that the total sum collected since the tax was first imposed, exclusive of any penalties and interest, exceeds $2.3 billion; or (2) June 30, 2025, whichever occurs earlier.

4. Notwithstanding the provisions of an ordinance described in subsection 3, in a county whose population is 700,000 or more, the tax may continue to be imposed after the date set forth in the ordinance for the cessation of the tax if the board of county commissioners determines by an affirmative vote of at least two-thirds of its members that the cessation of the tax is not advisable.

5. The board of county commissioners in a county whose population is 700,000 or more and in which a water authority exists shall review the necessity for the continued imposition of the tax authorized pursuant to this chapter at least once every 10 years.

6. Before enacting an ordinance pursuant to this chapter, the board of county commissioners shall hold a public hearing regarding the imposition of a tax for infrastructure. In a county whose population is 700,000 or more and in which a water authority exists, the water authority shall also hold a public hearing regarding the tax for infrastructure. Notice of the time and place of each hearing must be: (a) Published in a newspaper of general circulation in the county at least once a week for the 2 consecutive weeks immediately preceding the date of the hearing. Such notice must be a display advertisement of not less than 3 inches by 5 inches. (b) Posted at the building in which the meeting is to be held and at not less than three other separate, prominent places within the county at least 2 weeks before the date of the hearing.

7. Before enacting an ordinance pursuant to this chapter, the board of county commissioners of a county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists, shall develop a plan for the expenditure of the proceeds of a tax imposed pursuant to this chapter for the purposes set forth in NRS 377B.160 . The plan may include a regional project for which two or more such counties have entered into an interlocal agreement to expend jointly all or a portion of the proceeds of a tax imposed in each county pursuant to this chapter. Such a plan must include, without limitation, the date on which the plan expires, a description of each proposed project, the method of financing each project and the costs related to each project. Before adopting a plan pursuant to this subsection, the board of county commissioners of a county in which a regional planning commission has been established pursuant to NRS 278.0262 shall transmit to the regional planning commission a list of the proposed projects for which a tax for infrastructure may be imposed. The regional planning commission shall hold a public hearing at which it shall rank each project in relative priority. The regional planning commission shall transmit its rankings to the board of county commissioners. The recommendations of the regional planning commission regarding the priority of the proposed projects are not binding on the board of county commissioners. The board of county commissioners shall hold at least one public hearing on the plan. Notice of the time and place of the hearing must be provided in the manner set forth in subsection 6. The plan must be approved by the board of county commissioners at a public hearing. Subject to the provisions of subsection 9, on or before the date on which a plan expires, the board of county commissioners shall determine whether a necessity exists for the continued imposition of the tax. If the board determines that such a necessity does not exist, the board shall repeal the ordinance that enacted the tax. If the board of county commissioners determines that the tax must be continued for a purpose set forth in NRS 377B.160 , the board shall adopt, in the manner prescribed in this subsection, a new plan for the expenditure of the proceeds of the tax for such a purpose.

8. If the plan approved pursuant to subsection 7 by the board of county commissioners of a county whose population is 100,000 or less includes the expenditure of the proceeds of a tax imposed pursuant to this chapter for a purpose set forth in paragraph (f) or (g) of subsection 3 of NRS 377B.160 , the board must review the plan at least once every 4 years.

9. No ordinance imposing a tax which is enacted pursuant to this chapter may be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair any outstanding bonds or other obligations which are payable from or secured by a pledge of a tax enacted pursuant to this chapter until those bonds or other obligations have been discharged in full.
Nev. Rev. Stat. § 361.228 — NV Code / Title 32 / Chapter 361 / Section 361.228
Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property
Status: in_force

1. All intangible personal property is exempt from taxation, including, without limitation: (a) Shares of stock, bonds, mortgages, notes, bank deposits, virtual currencies, book accounts such as an acquisition adjustment and credits, and securities and choses in action of like character; and (b) Goodwill, customer lists, contracts and contract rights, patents, trademarks, trade names, custom computer programs, copyrights, trade secrets, franchises and licenses.

2. The value of intangible personal property must not enhance or be reflected in the value of real property or tangible personal property.

3. The attributes of real property, such as zoning, location, water rights, view and geographic features, are not intangible personal property and must be considered in valuing the real property, if appropriate.

4. As used in this section: (a) “ Public blockchain ” means an electronic record of transactions or other data which: (1) Is uniformly ordered; (2) Is processed using a decentralized method by which two or more unaffiliated computers or machines verify the recorded transactions or other data; (3) Is redundantly maintained by two or more unaffiliated computers or machines to guarantee the consistency or nonrepudiation of the recorded transactions or other data; (4) Is validated by the use of cryptography; and (5) Does not restrict the ability of any computer or machine to: (I) View the network on which the record is maintained; or (II) Maintain or validate the state of the public blockchain. (b) “ State of the public blockchain ” means the cumulative record of data on a public blockchain, consisting of the first block of the public blockchain, all finalized transactions on the public blockchain and all block rewards recorded on the public blockchain. (c) “ Unaffiliated computers or machines ” means computers or machines that are not under common ownership or control. (d) “ Virtual currency ” means a digital representation of value that: (1) Is created, issued and maintained on a public blockchain; (2) Is not attached to any tangible asset or fiat currency; (3) Is accepted as a means of payment; and (4) May only be transferred, stored or traded electronically.
Nev. Rev. Stat. § 372A.050 — NV Code / Title 32 / Chapter 372A / Section 372A.050
Department to adopt regulations
Status: in_force

The Department shall adopt all necessary regulations to carry out the provisions of this chapter.
Nev. Rev. Stat. § 361.073 — NV Code / Title 32 / Chapter 361 / Section 361.073
Property of water users' nonprofit associations and nonprofit cooperative corporations exempted
Status: in_force

All real and personal property of a water users' nonprofit association or of a water users' nonprofit cooperative corporation within the State of Nevada is exempt from taxation, but such property shall be taxed when it is used for any purpose other than carrying out the legitimate functions of such nonprofit association or of a water users' nonprofit cooperative corporation.
Nev. Rev. Stat. § 372.723 — NV Code / Title 32 / Chapter 372 / Section 372.723
Application of chapter 360B of NRS
Status: in_force

This chapter must be administered in accordance with the provisions of chapter 360B of NRS .
Nev. Rev. Stat. § 361A.120 — NV Code / Title 32 / Chapter 361A / Section 361A.120
Independent determination of use; regulations; notice of determination; recording of approved applications
Status: in_force

1. Upon receipt of an application, the county assessor or the Department shall make an independent determination of the use of the owner's real property. The assessor or the Department shall consider the use of the property by its owner or occupant together with any other agricultural real property that is a part of one agricultural unit being operated by the owner or occupant. The assessor or the Department shall consider the use of agricultural real property which is not contiguous to the owner's real property only if that property has been in agricultural use for at least 2 months during the 2 years preceding the receipt of the application.

2. The assessor or the Department may inspect the property and request such evidence of use and sources of income as is necessary to make an accurate determination of use. The assessor or the Department may deny the application when the owner or occupant refuses to permit the inspection or furnish the evidence.

3. The Department shall provide by regulation for a more detailed definition of agricultural use, consistent with the general definition given in NRS 361A.030 , for use by county assessors or the Department in determining entitlement to agricultural use assessment.

4. The county assessor or the Department shall send to the applicant a written notice of the determination within 10 days after determining the applicant's entitlement to agricultural use assessment. If an applicant seeking agricultural use assessment on property located in more than one county is refused such assessment in any one county, the applicant may withdraw his or her application for such assessment in all other counties.

5. The county assessor or the Department shall record the application with the county recorder within 10 days after its approval.
Nev. Rev. Stat. § 372.170 — NV Code / Title 32 / Chapter 372 / Section 372.170
Liability of purchaser who gives and seller who takes resale certificate
Status: in_force

1. If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business: (a) The use is taxable to the purchaser as of the time the property is first so used by him or her, and the sales price of the property to the purchaser is the measure of the tax. If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in his or her gross receipts the amount of the rental charged rather than the sales price of the property to him or her. (b) The seller is liable for the sales tax with respect to the sale of the property to the purchaser only if: (1) There is an unsatisfied use tax liability pursuant to paragraph (a); and (2) The seller fraudulently failed to collect the tax or solicited the purchaser to provide the resale certificate unlawfully.

2. As used in this section, “ seller ” includes a certified service provider, as that term is defined in NRS 360B.060 , acting on behalf of a seller who is registered pursuant to NRS 360B.200 .
Nev. Rev. Stat. § 363A.120 — NV Code / Title 32 / Chapter 363A / Section 363A.120
Excise tax on banks: Imposition, amount and payment; filing of return
Status: in_force

1. There is hereby imposed an excise tax on each bank at the rate of $1,750 for each branch office maintained by the bank in this State in excess of one branch office maintained by the bank in each county in this State on the first day of each calendar quarter.

2. Each bank that maintains more than one branch office in any county in this State on the first day of a calendar quarter shall, on or before the last day of the first month of that calendar quarter: (a) File with the Department a return on a form prescribed by the Department; and (b) Remit to the Department any tax due pursuant to this section for the branch offices maintained by the bank in this State on the first day of that calendar quarter.

3. For the purposes of this section: (a) “ Bank ” means: (1) A corporation or limited-liability company that is chartered by this State, another state or the United States which conducts banking or banking and trust business; or (2) A foreign bank licensed pursuant to chapter 666A of NRS . The term does not include a financial institution engaging in business pursuant to chapter 677 of NRS , a credit union organized under the provisions of chapter 672 of NRS or the Federal Credit Union Act, 1 or any person or other entity this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution. (b) “ Branch office ” means any location or facility of a bank where deposit accounts are opened, deposits are accepted, checks are paid and loans are granted, including, but not limited to, a brick and mortar location, a detached or attached drive-in facility, a seasonal office, an office on a military base or government installation, a station or unit for paying and receiving, and a location where a customer can open accounts, make deposits and borrow money by telephone or through use of the Internet, and excluding any automated teller machines, consumer credit offices, contractual offices, customer bank communication terminals, electronic fund transfer units and loan production offices.

1 12 U.S.C.A. § 1751 et seq.
Nev. Rev. Stat. § 363B.180 — NV Code / Title 32 / Chapter 363B / Section 363B.180
Action for refund: Period for commencement; venue; waiver
Status: in_force

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this state where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
Nev. Rev. Stat. § 360B.067 — NV Code / Title 32 / Chapter 360B / Section 360B.067
“Retail sale” defined
Status: in_force

“ Retail sale ” means any sale, lease or rental for any purpose other than for resale, sublease or subrent.
Nev. Rev. Stat. § 372.645 — NV Code / Title 32 / Chapter 372 / Section 372.645
Form and contents of claim for credit or refund
Status: in_force

Every claim must be in writing and must state the specific grounds upon which the claim is founded.
Nev. Rev. Stat. § 377.030 — NV Code / Title 32 / Chapter 377 / Section 377.030
County ordinance imposing tax: Enactment; date of imposition of tax
Status: in_force

1. The board of county commissioners shall enact an ordinance imposing a city-county relief tax.

2. The ordinance enacted pursuant to this section must provide that the city-county relief tax be imposed on the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
Nev. Rev. Stat. § 372A.200 — NV Code / Title 32 / Chapter 372A / Section 372A.200
Definitions
Status: in_force

As used in NRS 372A.200 to 372A.380 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 374.7273 — NV Code / Title 32 / Chapter 374 / Section 374.7273
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels
Status: in_force

In administering the provisions of NRS 374.340 , the Department shall apply the exemption for the sale of tangible personal property delivered by the vendor to a forwarding agent for shipment out of State to include:

1. The sale of a vehicle to a nonresident to whom a special movement permit has been issued by the Department of Motor Vehicles pursuant to subsection 1 of NRS 482.3955 ;

2. The sale of farm machinery and equipment, as defined in NRS 372.281 , to a nonresident who submits proof to the vendor that the farm machinery and equipment will be delivered out of State not later than 15 days after the sale; and

3. The sale of a vessel to a nonresident who submits proof to the vendor that the vessel will be delivered out of State not later than 15 days after the sale.
Nev. Rev. Stat. § 374.390 — NV Code / Title 32 / Chapter 374 / Section 374.390
Lease and rental receipts: Reporting; payment
Status: in_force

For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such regulations as the Department may prescribe.
Nev. Rev. Stat. § 361.7378 — NV Code / Title 32 / Chapter 361 / Section 361.7378
Determination of claimant for household
Status: in_force

If two or more members of a household are eligible to file a claim pursuant to NRS 361.738 , the members may determine between themselves who will be the claimant. If they are unable to agree, the matter must be referred to the Nevada Tax Commission and its decision is final. Only one claim may be filed for any household.
Nev. Rev. Stat. § 360.886 — NV Code / Title 32 / Chapter 360 / Section 360.886
“Project” defined
Status: in_force

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

“ Project ” means a project undertaken by a business or group of businesses:

1. Located within the geographic boundaries of a single project site or sites in this State; and

2. Engaged in a common business purpose or industry. A business or group of businesses must be deemed to be engaged in a common business purpose or industry if the business or group of businesses are in a supply chain related to the common business purpose or industry or provide components or services related to the common business purpose or industry.
Nev. Rev. Stat. § 360.881 — NV Code / Title 32 / Chapter 360 / Section 360.881
“Capital investment” defined
Status: in_force

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

“ Capital investment ” means all costs and expenses incurred by the participants in a qualified project in connection with the acquisition, construction, installation and equipping of the qualified project.
Nev. Rev. Stat. § 375A.205 — NV Code / Title 32 / Chapter 375A / Section 375A.205
Interest on delinquent payments
Status: in_force

1. The tax imposed by NRS 375A.100 does not bear interest if it is paid before the date on which it otherwise becomes delinquent. Except as otherwise provided in NRS 360.232 and 360.320 , if the tax is paid after that date, the tax bears interest at the rate set by the Executive Director, from the date it became delinquent until it is paid.

2. The Executive Director shall set and maintain the rate of interest for late payments at the highest rate permissible pursuant to Section 4 of Article 10 of the Nevada Constitution .
Nev. Rev. Stat. § 375B.020 — NV Code / Title 32 / Chapter 375B / Section 375B.020
“Direct skip” defined
Status: in_force

“Direct skip” means a transfer as defined in 26 U.S.C. § 2612 .
Nev. Rev. Stat. § 370.583 — NV Code / Title 32 / Chapter 370 / Section 370.583
Signing, posting and transfer of license
Status: in_force

Each holder of a license shall:

1. Sign the license or cause an authorized representative to sign it.

2. Post the license in a conspicuous place in the premises for which it was issued.

Licenses issued under the provisions of this chapter are 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. § 374.754 — NV Code / Title 32 / Chapter 374 / Section 374.754
“Marketplace seller” defined
Status: in_force

“ Marketplace seller ” means:

1. A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace; or

2. A seller who makes retail sales resulting from a referral by a referrer, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such referrer.
Nev. Rev. Stat. § 371.106 — NV Code / Title 32 / Chapter 371 / Section 371.106
Owner to notify Department of cessation of exemption; penalty
Status: in_force

1. Whenever any vehicle ceases to be exempt from taxation under NRS 371.101 , 371.102 , 371.103 or 371.104 because the owner no longer meets the requirements for the exemption provided in those sections, its owner shall immediately notify the Department of the fact.

2. If a person fails to notify the Department as required by subsection 1 and as a result of such failure is allowed a tax exemption to which he or she is not entitled, there shall be added to and collected with the tax otherwise due a penalty equal to double the amount of the tax. If the person's failure is fraudulent and results in his or her receiving a tax exemption to which he or she is not entitled, the person is also guilty of a gross misdemeanor.
Nev. Rev. Stat. § 374.810 — NV Code / Title 32 / Chapter 374 / Section 374.810
Rights of Indians not abridged
Status: in_force

Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act ( 25 U.S.C. §§ 476 et seq. ).
Nev. Rev. Stat. § 370.055 — NV Code / Title 32 / Chapter 370 / Section 370.055
“Wholesale dealer” defined
Status: in_force

“ Wholesale dealer ” means:

1. Any person located within the borders of this State who: (a) Brings or causes to be brought into this State any unstamped cigarettes purchased from the manufacturer; or (b) Brings or causes to be brought into this State any stamped cigarettes purchased from a licensed wholesale dealer for the purpose of resale to anyone other than a consumer.

2. Any person who manufactures or produces cigarettes within this State and who sells or distributes them within the State.

3. Any person located outside of the borders of this State, who sells stamped cigarettes to licensed retail dealers or other wholesale dealers in this State.
Nev. Rev. Stat. § 362.240 — NV Code / Title 32 / Chapter 362 / Section 362.240
Penalty for false statements
Status: in_force

Any person who verifies under oath to the truthfulness of a statement required by NRS 362.100 to 362.240 , inclusive, that is false in any material respect shall be liable to a penalty of not more than 15 percent of the tax as determined by the Executive Director after reasonable notice and hearing.
Nev. Rev. Stat. § 361.606 — NV Code / Title 32 / Chapter 361 / Section 361.606
Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust
Status: in_force

Any property held in trust by any county treasurer by virtue of any deed made pursuant to the provisions of this chapter may be leased by the county for the purpose of exploration for and production of oil, gas or other hydrocarbon substances, or geothermal resources in the manner prescribed in NRS 361.607 and 361.608 .
Nev. Rev. Stat. § 360B.250 — NV Code / Title 32 / Chapter 360B / Section 360B.250
Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances
Status: in_force

The Department shall:

1. If a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240 , waive any liability of the registered seller for: (a) The amount of the sales or use tax which the registered seller fails to collect as a result of that reliance; and (b) Any penalties and interest on that amount.

2. If a certified service provider acting on behalf of a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240 , waive any liability of the certified service provider, and of the registered seller on whose behalf the certified service provider is acting, for: (a) The amount of the sales or use tax which the certified service provider fails to collect as a result of that reliance; and (b) Any penalties and interest on that amount.

3. Waive any liability of a purchaser for any sum for which the liability of a registered seller or certified service provider is required to be waived pursuant to subsection 1 or 2 with regard to a transaction involving that purchaser.

4. If a purchaser fails to pay the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 , waive any liability of the purchaser for: (a) The amount of the sales or use tax which the purchaser fails to pay as a result of that reliance; and (b) Any penalties and interest on that amount.

5. If an increase in the rate of any sales or use tax imposed in this State becomes effective within 30 days after the enactment of a statute providing for that increase, waive any liability of a registered seller for: (a) The amount of the sales or use tax which the registered seller fails to collect at the increased rate; and (b) Any penalties and interest on that amount,

unless the registered seller fails to collect the tax at the rate in effect immediately preceding that increase, the registered seller's failure to collect the tax at the increased rate extends beyond the first 30 days after the enactment of the statute providing for that increase, the registered seller fraudulently fails to collect the tax at the increased rate or the registered seller solicits purchasers based on the rate in effect immediately preceding that increase.
Nev. Rev. Stat. § 363C.090 — NV Code / Title 32 / Chapter 363C / Section 363C.090
References to Internal Revenue Code
Status: in_force

For the purposes of this chapter, unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, and include future amendments to such sections and corresponding provisions of future federal internal revenue laws.
Nev. Rev. Stat. § 360.880 — NV Code / Title 32 / Chapter 360 / Section 360.880
Definitions
Status: in_force

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

As used in NRS 360.880 to 360.896 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.881 to 360.888 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 366.380 — NV Code / Title 32 / Chapter 366 / Section 366.380
Special fuel users: Quarterly returns and payments
Status: in_force

1. On or before the last day of January, April, July and October in each year, each special fuel user registered under the Interstate Highway User Fee Apportionment Act shall file with the Department a quarterly tax return for the preceding quarter, regardless of the amount of excise tax due, on a form prescribed by the Department. The special fuel user shall include with the tax return payment of any excise tax due. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.

2. The return must show such information as the Department may reasonably require for the proper administration and enforcement of this chapter.
Nev. Rev. Stat. § 360B.365 — NV Code / Title 32 / Chapter 360B / Section 360B.365
Lease or rental of tangible personal property generally
Status: in_force

1. Except as otherwise provided in this section and NRS 360B.355 , 360B.370 and 360B.375 , the lease or rental of tangible personal property shall be deemed to take place as follows: (a) If the lease or rental requires recurring periodic payments, for the purposes of: (1) The first periodic payment, the location of the lease or rental shall be deemed to take place at the location determined pursuant to NRS 360B.360 ; and (2) Subsequent periodic payments, the location of the lease or rental shall be deemed to take place at the primary location of the property. For the purposes of this subparagraph, the primary location of the property shall be deemed to be the address for the property provided by the lessee and set forth in the records maintained by the lessor in the ordinary course of business, regardless of the intermittent use of the property at different locations, unless the use of that address would constitute bad faith. (b) If the lease or rental does not require recurring periodic payments, the location of the lease or rental shall be deemed to take place at the location determined pursuant to NRS 360B.360 .

2. This section does not apply to the determination of any liability of a seller for any sales or use taxes imposed on: (a) The acquisition of tangible personal property for lease; or (b) Any accelerated or lump-sum payments made pursuant to a lease or rental of tangible personal property.
Nev. Rev. Stat. § 377B.150 — NV Code / Title 32 / Chapter 377B / Section 377B.150
Infrastructure fund: Deposit of net tax proceeds
Status: in_force

1. In a county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists, the county treasurer shall deposit the money received from the State Controller pursuant to NRS 377B.130 in the county treasury for credit to a fund to be known as the infrastructure fund. The infrastructure fund must be accounted for as a separate fund and not as a part of any other fund. The money for each project included in the plan adopted pursuant to subsection 7 of NRS 377B.100 must be accounted for separately in the fund.

2. In a county whose population is 700,000 or more and in which a water authority exists, the water authority shall deposit the money received from the State Controller pursuant to NRS 377B.130 in a separate account of the water authority to be known as the infrastructure fund. This fund must be accounted for as a separate fund and not as part of any other fund of the water authority.
Nev. Rev. Stat. § 370.382 — NV Code / Title 32 / Chapter 370 / Section 370.382
Unlawful fraudulent acts; penalty
Status: in_force

1. It is unlawful for a person, with the intent to defraud the State: (a) To fail to keep or make any record, return, report or inventory, or keep or make any false or fraudulent record, return, report or inventory, required pursuant to NRS 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive, or any regulations adopted for the administration or enforcement of those provisions; (b) To refuse to pay any tax imposed pursuant to NRS 370.090 to 370.327 , inclusive, or attempt in any manner to evade or defeat the tax or the payment thereof; (c) To alter, forge or otherwise counterfeit any stamp; (d) To sell or possess for the purpose of sale any counterfeit stamp; (e) To have in his or her possession any counterfeit stamp, with the intent to use the counterfeit stamp, knowing or having reasonable grounds to believe the stamp to be a counterfeit stamp; (f) To have in his or her possession any stamp which he or she knows has been removed from any cigarette package to which it was affixed; (g) To affix to any cigarette package a stamp which he or she knows has been removed from any other cigarette package; or (h) To fail to comply with any requirement of NRS 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive.

2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130 .
Nev. Rev. Stat. § 361.125 — NV Code / Title 32 / Chapter 361 / Section 361.125
Exemption of churches, chapels and land used exclusively for worship
Status: in_force

1. Except as otherwise provided in subsection 2: (a) Churches, chapels, other than marriage chapels, and other buildings used for religious worship, with their furniture and equipment, and the lots of ground on which they stand, used therewith and necessary thereto; and (b) Parcels of land used exclusively for worship, including, without limitation, both developed and undeveloped portions of a parcel, owned by some recognized religious society or corporation, and parsonages so owned, are exempt from taxation.

2. Except as otherwise provided in NRS 361.157 , when any such property is used exclusively or in part for any other than church purposes, and a rent or other valuable consideration is received for its use, the property must be taxed.

3. The exemption provided by this section must be prorated for the portion of a fiscal year during which the religious society or corporation owns the real property. For the purposes of this subsection, ownership of property purchased begins on the date of recording of the deed to the purchaser.
Nev. Rev. Stat. § 375B.400 — NV Code / Title 32 / Chapter 375B / Section 375B.400
Deposit, separate accounting and expenditure of proceeds
Status: in_force

1. The Department shall deposit all payments received pursuant to this chapter in the State General Fund.

2. The money deposited in the State General Fund pursuant to subsection 1 must be accounted for separately and may only be expended upon legislative appropriation.
Nev. Rev. Stat. § 369.600 — NV Code / Title 32 / Chapter 369 / Section 369.600
Definitions
Status: in_force

As used in NRS 369.600 to 369.635 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 369.605 to 369.620 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 361.920 — NV Code / Title 32 / Chapter 361 / Section 361.920
Allodial Revised Statutes Title Trust Account; regulations of State Treasurer
Status: in_force

1. The Allodial Title Trust Account is hereby created in the State General Fund. The State Treasurer shall administer the Account. The interest and income earned on the money in the Account must be credited to the Account. The State Treasurer shall expend the money in the Account to make the payments of property tax on behalf of the residential properties for which allodial title has been established and not relinquished and for no other purposes except that not more than 2 percent of the money in the Account may be used as necessary to pay expenses of the State Treasurer that are directly related to the cost to invest the money in the Account and to administer the program. The State Treasurer shall not make any payment from the money in the Account more than 5 business days before the day on which the payment becomes due.

2. The State Treasurer shall invest the money in the Account in obligations which would be legal investments for the state pursuant to NRS 355.140 .

3. The State Treasurer shall maintain a separate subaccount in the Account for each allodial title and an Allodial Title Subaccount for Stabilization. Any interest or other income earned on the money in a subaccount that exceeds the projection of estimated interest and income made pursuant to subsection 3 of NRS 361.900 for the fiscal year must be transferred to the Allodial Title Subaccount for Stabilization as soon as practicable after June 30 of that year.

4. The State Treasurer shall adopt such regulations as are necessary to carry out the provisions of NRS 361.900 to 361.920 , inclusive, to ensure that the Allodial Title Trust Account is efficiently and securely maintained.
Nev. Rev. Stat. § 369.035 — NV Code / Title 32 / Chapter 369 / Section 369.035
“Instructional wine-making facility” defined
Status: in_force

1. As used in this chapter, “ instructional wine-making facility ” means an instructional wine-making facility operated pursuant to NRS 597.245 .

2. For the purposes of this chapter: (a) A person who operates an instructional wine-making facility is not a wine maker or a supplier, brewer, brew pub, distiller, craft distillery, manufacturer, producer, vintner, bottler, wholesaler, wholesale dealer, retailer or retail dealer of wine. (b) An instructional wine-making facility is not a winery or a retail liquor store.
Nev. Rev. Stat. § 362.120 — NV Code / Title 32 / Chapter 362 / Section 362.120
Computation of gross yield and net proceeds; required reports
Status: in_force

1. The Department shall, from the statement filed pursuant to NRS 362.110 and from all obtainable data, evidence and reports, compute in dollars and cents the gross yield and net proceeds of the calendar year immediately preceding the year in which the statement is filed.

2. The gross yield must include the value of any mineral extracted which was: (a) Sold; (b) Exchanged for any thing or service; (c) Removed from the State in a form ready for use or sale; or (d) Used in a manufacturing process or in providing a service, during that period.

3. The net proceeds are ascertained and determined by subtracting from the gross yield the following deductions for costs incurred during that period, and none other: (a) The actual cost of extracting the mineral, which is limited to direct costs for activities performed in the State of Nevada. (b) The actual cost of transporting the mineral to the place or places of reduction, refining and sale. (c) The actual cost of reduction, refining and sale. (d) The actual cost of delivering the mineral. (e) The actual cost of maintenance and repairs of: (1) All machinery, equipment, apparatus and facilities used in the mine. (2) All milling, refining, smelting and reduction works, plants and facilities. (3) All facilities and equipment for transportation except those that are under the jurisdiction of the Public Utilities Commission of Nevada or the Nevada Transportation Authority. (f) Depreciation of the original capitalized cost of the machinery, equipment, apparatus, works, plants and facilities mentioned in paragraph (e). The annual depreciation charge consists of amortization of the original cost in a manner prescribed by regulation of the Nevada Tax Commission. The probable life of the property represented by the original cost must be considered in computing the depreciation charge. (g) All money expended for premiums for industrial insurance, and the actual cost of hospital and medical attention and accident benefits and group insurance for employees actually engaged in mining operations within the State of Nevada. (h) All money paid as contributions or payments under the unemployment compensation law of the State of Nevada, as contained in chapter 612 of NRS , all money paid as contributions under the Social Security Act of the Federal Government, and all money paid to either the State of Nevada or the Federal Government under any amendment to either or both of the statutes mentioned in this paragraph. (i) The costs of employee travel which occurs within the State of Nevada and which is directly related to mining operations within the State of Nevada. (j) The costs of Nevada-based corporate services relating to paragraphs (e) to (i), inclusive. (k) The actual cost of developmental work in or about the mine or upon a group of mines when operated as a unit, which is limited to work that is necessary to the operation of the mine or group of mines. (l) The costs of reclamation work in the years the reclamation work occurred, including, without limitation, costs associated with the remediation of a site. (m) All money paid as royalties by a lessee or sublessee of a mine or well, or by both, in determining the net proceeds of the lessee or sublessee, or both.

4. Royalties deducted by a lessee or sublessee constitute part of the net proceeds of the minerals extracted, upon which a tax must be levied against the person to whom the royalty has been paid.

5. Every person acquiring property in the State of Nevada to engage in the extraction of minerals and who incurs any of the expenses mentioned in subsection 3 shall report those expenses and the recipient of any royalty to the Department on forms provided by the Department. The Department shall report annually to the Mining Oversight and Accountability Commission the expenses and deductions of each mining operation in the State of Nevada.

6. The several deductions mentioned in subsection 3 do not include any expenditures for salaries, or any portion of salaries, of any person not actually engaged in: (a) The working of the mine; (b) The operating of the mill, smelter or reduction works; (c) The operating of the facilities or equipment for transportation; (d) Superintending the management of any of those operations; (e) The State of Nevada, in office, clerical or engineering work necessary or proper in connection with any of those operations; or (f) Nevada-based corporate services.

7. The following expenses are specifically excluded from any deductions from the gross yield: (a) The costs of employee housing. (b) Except as otherwise provided in paragraph (i) of subsection 3, the costs of employee travel. (c) The costs of severing the employment of any employees. (d) Any dues paid to a third-party organization or trade association to promote or advertise a product. (e) Expenses relating to governmental relations or to compensate a natural person or entity to influence legislative decisions. (f) The costs of mineral exploration. (g) Any federal, state or local taxes.

8. As used in this section, “ Nevada-based corporate services ” means corporate services which are performed in the State of Nevada from an office located in this State and which directly support mining operations in this State, including, without limitation, accounting functions relating to mining operations at a mine site in this State such as payroll, accounts payable, production reporting, cost reporting, state and local tax reporting and recordkeeping concerning property.
Nev. Rev. Stat. § 375B.030 — NV Code / Title 32 / Chapter 375B / Section 375B.030
“Federal credit” defined
Status: in_force

“Federal credit” means the maximum amount of the credit against the federal generation-skipping transfer tax for state generation-skipping transfer tax allowed by 26 U.S.C. § 2604 .
Nev. Rev. Stat. § 375B.330 — NV Code / Title 32 / Chapter 375B / Section 375B.330
Fees, commissions and expenses for enforcement of lien
Status: in_force

1. The Department may pay or advance to the sheriff the same fees, commissions and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Department, and not the court, shall approve the fees for publication in a newspaper.

2. The fees, commissions and expenses are obligations of the person liable for the tax imposed pursuant to NRS 375B.100 and any interest and penalty thereon and may be collected from him or her by virtue of the warrant or in any other manner provided for the collection of the tax.
Nev. Rev. Stat. § 372B.180 — NV Code / Title 32 / Chapter 372B / Section 372B.180
Certification of excess amount collected; credit and refund
Status: in_force

If the Department determines that any of the excise taxes imposed by this chapter or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person or his or her successors in interest.
Nev. Rev. Stat. § 363D.090 — NV Code / Title 32 / Chapter 363D / Section 363D.090
“Taxpayer” defined
Status: in_force

“ Taxpayer ” means any person liable for the tax imposed by this chapter.
Nev. Rev. Stat. § 375.030 — NV Code / Title 32 / Chapter 375 / Section 375.030
Payment of taxes, penalties and interest
Status: in_force

1. If any deed evidencing a transfer of title or land sale installment contract subject to the tax imposed by NRS 375.020 and 375.023 and, if applicable, NRS 375.026 is offered for recordation, the county recorder shall compute the amount of the tax due and shall collect that amount before acceptance of the deed for recordation.

2. The buyer and seller are jointly and severally liable for the payment of the taxes imposed by NRS 375.020 , 375.023 and 375.026 and any penalties and interest imposed pursuant to subsection 3. The escrow holder is not liable for the payment of the taxes imposed by NRS 375.020 , 375.023 and 375.026 or any penalties or interest imposed pursuant to subsection 3.

3. If, after recordation of the deed or land sale installment contract, the county recorder disallows an exemption that was claimed at the time the deed was recorded or through audit or otherwise determines that an additional amount of tax is due, the county recorder shall promptly notify the person who requested the recording of the deed or land sale installment contract and the buyer and seller of the additional amount of tax due. If the additional amount of tax is not paid within 30 days after the date the buyer and seller are notified, the county recorder shall impose a penalty of 10 percent of the additional amount due in addition to interest at the rate of 1 percent per month, or portion thereof, of the additional amount due calculated from the date of the original recordation of the deed or land sale installment contract on which the additional amount is due through the date on which the additional amount due, penalty and interest are paid to the county recorder.

4. This section does not prohibit a buyer and seller from agreeing by contract or otherwise that one party or the other will be responsible for the payment of the tax due pursuant to this chapter, but such an agreement does not affect the ability of the county recorder to collect the tax and any penalties and interest from either the buyer or the seller.
Nev. Rev. Stat. § 363A.070 — NV Code / Title 32 / Chapter 363A / Section 363A.070
Duties of Department
Status: in_force

The Department shall:

1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes.

2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund.
Nev. Rev. Stat. § 372.7281 — NV Code / Title 32 / Chapter 372 / Section 372.7281
Application of NRS 372.325 to sale of property to certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard
Status: in_force

<Section effective until June 30, 2031, when it expires by limitation. See, also, section 372.7281 effective July 1, 2031. >

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

1. A member of the Nevada National Guard who has been called into active duty for a period of more than 30 days, as defined in 10 U.S.C. § 101(d)(2) , outside of the United States.

2. A relative of a member of the Nevada National Guard eligible for the exemption pursuant to subsection 1 who: (a) Resides in the same home or dwelling in this State as the member; and (b) Is related by blood, adoption or marriage within the first degree of consanguinity or affinity to the member.

3. A relative of a deceased member of the Nevada National Guard who was killed while performing his or her duties as a member of the Nevada National Guard during a period when the member was called into active duty, as defined in 10 U.S.C. § 101(d)(1) . To be eligible under this subsection, the relative must be a person who: (a) Resided in the same house or dwelling in this State as the deceased member; and (b) Was related by blood, adoption or marriage within the first degree of consanguinity or affinity to the deceased member.

4. A member of the Nevada National Guard who is on active status, as defined in 10 U.S.C. § 101(d)(4) , and who is a resident of this State, if the sale occurs on the date on which Nevada Day is observed pursuant to NRS 236.015 or the Saturday or Sunday immediately following that day.

5. A relative of a member of the Nevada National Guard eligible for the exemption pursuant to subsection 4 who: (a) Resides in the same home or dwelling in this State as the member; and (b) Is related by blood, adoption or marriage within the first degree of consanguinity or affinity to the member,

if the sale occurs on the date on which Nevada Day is observed pursuant to NRS 236.015 or the Saturday or Sunday immediately following that day.
Nev. Rev. Stat. § 360.840 — NV Code / Title 32 / Chapter 360 / Section 360.840
Adoption of regulations by Nevada Tax Commission
Status: in_force

The Nevada Tax Commission shall adopt such regulations as it deems appropriate to carry out the provisions of NRS 360.800 to 360.840 , inclusive.
Nev. Rev. Stat. § 360.896 — NV Code / Title 32 / Chapter 360 / Section 360.896
Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city
Status: in_force

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

1. For the purpose of encouraging local economic development, the governing body of a city or county in which a qualified project is located may grant to any participant in a qualified project an abatement of all or any percentage of the amount of any permitting fee or licensing fee which the local government is authorized to impose or charge pursuant to chapter 244 or 268 of NRS .

2. Before granting any abatement pursuant to subsection 1, the governing body of the city or county must provide by ordinance for a pilot project for granting abatements to participants in a qualified project.

3. A governing body of a city or county that grants an abatement pursuant to subsection 1 shall, on or before October 1 of each year in which such an abatement is granted, prepare and submit to the Governor and to the Director of the Legislative Counsel Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year: (a) The number of qualified projects located within the jurisdiction of the governing body for which a certificate of eligibility for transferable tax credits was approved; (b) If applicable, the number and dollar amount of the abatements granted by the governing body pursuant to subsection 1; and (c) The number of persons within the jurisdiction of the governing body that were employed by each participant in a qualified project and the amount of wages paid to those persons.
Nev. Rev. Stat. § 366.655 — NV Code / Title 32 / Chapter 366 / Section 366.655
Requirements for refund to bona fide farmer or rancher
Status: in_force

1. Any person determined by the Department to be a bona fide farmer or rancher, not engaged in other activities which would distort his or her highway usage, may claim a refund only on the basis of 80 percent of his or her bulk purchases of special fuel, without the necessity of maintaining records of use.

2. Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the Department, and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the Department.

3. The provisions of this section do not exempt any person from any requirement to maintain records of use otherwise applicable to bulk purchases pursuant to any other state or federal law.

4. The Department may adopt such regulations as it determines necessary to carry out the purposes of this section, including, without limitation, any regulations relating to the determination of the amount of the refund available to a person who claims a refund pursuant to this section and who files a request for reimbursement pursuant to NRS 373.083 .

5. For the purposes of this section, “ bulk purchases ” means purchases of more than 50 gallons of special fuel which are not placed directly into the tanks of motor vehicles.
Nev. Rev. Stat. § 360B.480 — NV Code / Title 32 / Chapter 360B / Section 360B.480
“Sales price” construed
Status: in_force

1. “ Sales price ” means the total amount of consideration, including cash, credit, property and services, for which personal property is sold, leased or rented, valued in money, whether received in money or otherwise, and without any deduction for: (a) The seller's cost of the property sold; (b) The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller; (c) Any charges by the seller for any services necessary to complete the sale, including any delivery charges which are not stated separately pursuant to subsection 1 of NRS 360B.290 and excluding any installation charges which are stated separately pursuant to subsection 2 of NRS 360B.290 ; and (d) Except as otherwise provided in subsection 2, any credit for any trade-in.

2. The term does not include: (a) Any delivery charges which are stated separately pursuant to subsection 1 of NRS 360B.290 ; (b) Any installation charges which are stated separately pursuant to subsection 2 of NRS 360B.290 ; (c) Any credit for any trade-in which is: (1) Specifically exempted from the sales price pursuant to chapter 372 or 374 of NRS ; and (2) Stated separately pursuant to subsection 2 of NRS 360B.290 ; (d) Any discounts, including those in the form of cash, term or coupons that are not reimbursed by a third party, which are allowed by a seller and taken by the purchaser on a sale; (e) Any interest, financing and carrying charges from credit extended on the sale of personal property, if stated separately pursuant to subsection 2 of NRS 360B.290 ; (f) Any taxes legally imposed directly on the consumer which are stated separately pursuant to subsection 2 of NRS 360B.290 ; and (g) The complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of a retailer.

3. The term includes consideration received by a seller from a third party if: (a) The seller actually receives consideration from a person other than the purchaser and the consideration is directly related to a price reduction or discount on the sale; (b) The seller has an obligation to pass the price reduction or discount through to the purchaser; (c) The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and (d) Any of the following criteria is satisfied: (1) The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount, and the coupon, certificate or other documentation is authorized, distributed or granted by a third party with the understanding that the third party will reimburse any seller to whom the coupon, certificate or other documentation is presented. (2) The purchaser identifies himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount. For the purposes of this subparagraph, a preferred customer card that is available to any patron does not constitute membership in such a group. (3) The price reduction or discount is identified as a third-party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate or other documentation presented by the purchaser.
Nev. Rev. Stat. § 369.333 — NV Code / Title 32 / Chapter 369 / Section 369.333
Additional excise tax levied on certain liquor; limitations on levy and collection of tax
Status: in_force

1. In addition to the excise tax provided by NRS 369.330 , there is hereby levied and shall be collected upon all liquor containing more than 22 percent of alcohol by volume imported into this state after July 1, 1965, an excise tax in the amount of $1.50 per wine gallon.

2. The tax imposed by subsection 1 shall not be levied or collected unless the federal gallonage tax imposed by 26 U.S.C. § 5001 is reduced to $9 per gallon and shall not be levied or collected on any liquor for which a federal gallonage tax of $10.50 per gallon has been paid.
Nev. Rev. Stat. § 372B.110 — NV Code / Title 32 / Chapter 372B / Section 372B.110
Regulations
Status: in_force

The Department shall adopt all necessary regulations to carry out the provisions of this chapter.
Nev. Rev. Stat. § 375.320 — NV Code / Title 32 / Chapter 375 / Section 375.320
Appeal of decision of county recorder
Status: in_force

1. Any person who is aggrieved by a decision of the county recorder made pursuant to this chapter may appeal the decision by filing a notice of appeal with the county recorder within 30 days after service of the decision upon that person.

2. A hearing officer, appointed by the county, may review any decision made by the county recorder and may reverse, affirm or modify any decision of the county recorder. A hearing officer appointed pursuant to this section must not be an employee of the county recorder's office. A decision of a hearing officer is a final decision for purposes of judicial review.

3. Service of a decision made by the county recorder or a hearing officer pursuant to this chapter must be made personally or by certified mail. If service is made by certified mail: (a) The decision must be enclosed in an envelope that is addressed to the taxpayer at his or her address as it appears on the declaration of value or in the records of the county. (b) It is deemed to be complete at the time the appropriately addressed envelope containing the decision is deposited with the United States Postal Service.

4. All decisions of the county recorder made pursuant to this chapter are final unless appealed.

5. A county recorder or local government that is a party and is aggrieved by the decision of the hearing officer may seek judicial review of the decision in the district court of that county.
Nev. Rev. Stat. § 369.495 — NV Code / Title 32 / Chapter 369 / Section 369.495
Unlawful to make, store, possess or transport liquor with intent to defraud State; penalty
Status: in_force

1. It is unlawful for a person to make, store, possess or transport liquor with the intent to defraud the State.

2. A person who violates the provisions of this section is guilty of a category D felony and shall be punished as provided in NRS 193.130 .
Nev. Rev. Stat. § 363C.130 — NV Code / Title 32 / Chapter 363C / Section 363C.130
Authority of Executive Director to request information from other agencies and officers; confidentiality
Status: in_force

The Executive Director may request from any other governmental agency or officer such information as the Executive Director deems necessary to carry out the provisions of this chapter. If the Executive Director obtains any confidential information pursuant to such a request, he or she shall maintain the confidentiality of that information in the same manner and to the same extent as provided by law for the agency or officer from whom the information was obtained.
Nev. Rev. Stat. § 366.160 — NV Code / Title 32 / Chapter 366 / Section 366.160
Public and confidential records
Status: in_force

1. All records of mileage operated, origin and destination points within this State, equipment operated in this State, gallons or cubic feet consumed and tax paid must at all reasonable times be open to the public.

2. All supporting schedules, invoices and other pertinent papers relative to the business affairs and operations of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, and any information obtained by an investigation of the records and equipment of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, shall be deemed confidential and must not be revealed to any person except as necessary to administer this chapter or as otherwise provided by NRS 239.0115 or by any other law.
Nev. Rev. Stat. § 360.395 — NV Code / Title 32 / Chapter 360 / Section 360.395
Redetermination: Prerequisites to judicial review of final order; credit or refund
Status: in_force

1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final order of the Nevada Tax Commission upon a petition for redetermination, the person must: (a) Pay the amount of the determination; or (b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the determination.

2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes, the Department shall credit or refund any amount paid by the person that exceeds the amount owed, with interest determined in accordance with NRS 360.2935 .
Nev. Rev. Stat. § 361.186 — NV Code / Title 32 / Chapter 361 / Section 361.186
Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax
Status: in_force

1. A taxpayer may collect an admission fee for the exhibition of fine art otherwise exempt from taxation pursuant to NRS 361.068 if the taxpayer offers to residents of the State of Nevada a discount of 50 percent from any admission fee charged to nonresidents. The discounted admission fee for residents must be offered at any time the exhibition is open to the public and admission fees are being charged.

2. Except as otherwise provided in subsection 5, if a taxpayer collects a fee for the exhibition of fine art otherwise exempt from taxation pursuant to NRS 361.068 , the exemption pertaining to that fine art for the fiscal year must be reduced by the net revenue derived by the taxpayer for that fiscal year. The exemption pertaining to fine art for a particular fiscal year must not be reduced below zero, regardless of the amount of the net revenue derived by the taxpayer for that fiscal year.

3. A tax resulting from the operation of this section is due with the tax otherwise due under the taxpayer's first statement filed pursuant to NRS 361.265 after the 15th day of the fourth month after the end of the fiscal year in which the net revenue was received or, if no such statement is required to be filed, under a statement of the net revenue filed on or before the last day of the fourth month after the end of that fiscal year.

4. A taxpayer who is required to pay a tax resulting from the operation of this section may receive a credit against the tax for any donations made by the taxpayer to the Nevada Arts Council, the Division of Museums and History Dedicated Trust Fund established pursuant to NRS 381.0031 , a museum that provides exhibits specifically related to nature or a museum that provides exhibits specifically related to children, if the taxpayer: (a) Made the donation before the date that either statement required pursuant to subsection 3 is due; and (b) Provides to the county assessor documentation of the donation at the time that the taxpayer files the statement required pursuant to subsection 3.

5. For the purposes of this section: (a) “Direct costs of owning and exhibiting the fine art” does not include any allocation of the general and administrative expense of a business or organization that conducts activities in addition to the operation of the facility in which the fine art is displayed, including, without limitation, an allocation of the salary and benefits of a senior executive who is responsible for the oversight of the facility in which the fine art is displayed and who has substantial responsibilities related to the other activities of the business or organization. (b) “ Net revenue ” means the amount of the fees collected for exhibiting the fine art during that fiscal year less the following paid or made during that fiscal year: (1) The direct costs of owning and exhibiting the fine art; and (2) The cost of educational programs associated with the taxpayer's public display of fine art, including the cost of meeting the requirements of sub-subparagraph (IV) of subparagraph (1) of paragraph (b) of subsection 4 of NRS 361.068 .
Nev. Rev. Stat. § 373.067 — NV Code / Title 32 / Chapter 373 / Section 373.067
Taxes imposed pursuant to NRS 373.066 or 373.0663: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review
Status: in_force

1. Any ordinance that imposes a tax pursuant to: (a) The provisions of paragraph (a) of subsection 1 of NRS 373.066 or paragraph (a) of subsection 1 of NRS 373.0663 must require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.180 . (b) The provisions of paragraph (b) of subsection 1 of NRS 373.066 or paragraph (b) of subsection 1 of NRS 373.0663 must require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.190 . (c) The provisions of paragraph (c) of subsection 1 of NRS 373.066 or paragraph (c) of subsection 1 of NRS 373.0663 must require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.192 . (d) Any of the provisions of paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 must, except as otherwise required by NRS 373.0675 and subsection 6 of NRS 373.140 , require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 373.030 .

2. Any ordinance adopted pursuant to NRS 373.066 or 373.0663 must: (a) Include a provision prohibiting the imposition of any penalties and interest for the failure to make any payments of any tax imposed by the ordinance which become due within the initial 6 months after the ordinance becomes effective. This provision must apply only to taxes imposed pursuant to NRS 373.066 or 373.0663 and must not apply to any tax imposed pursuant to any other ordinance. (b) Require the commission: (1) To review, at a public meeting conducted after the provision of public notice and before the effective date of each annual increase imposed by the ordinance: (I) The amount of that increase and the accuracy of its calculation; (II) The amounts of any annual increases imposed by the ordinance in previous years and the revenue collected pursuant to those increases; (III) Any improvements to the regional system of transportation resulting from revenue collected pursuant to any annual increases imposed by the ordinance in previous years; and (IV) Any other information relevant to the effect of the annual increases on the public; and (2) To submit to the board any information the commission receives suggesting that the annual increase should be adjusted.
Nev. Rev. Stat. § 377A.018 — NV Code / Title 32 / Chapter 377A / Section 377A.018
“Senior citizen” defined
Status: in_force

“ Senior citizen ” means a person who:

1. Is 65 years of age or older; or

2. Has a physical or mental limitation that restricts the person’s ability to provide for his or her recreational, cultural, leisure or nutritional needs.
Nev. Rev. Stat. § 374.358 — NV Code / Title 32 / Chapter 374 / Section 374.358
Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development
Status: in_force

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

1. A person who maintains a business or intends to locate a business in a historically underutilized business zone, as defined in 15 U.S.C. § 632 , redevelopment area created pursuant to NRS 279.382 to 279.687 , inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597 in this State may, pursuant to the applicable provisions of NRS 274.310 , 274.320 or 274.330 , apply to the Office of Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 274.310 , 274.320 or 274.330 .

2. If an application for an abatement is approved pursuant to NRS 274.310 , 274.320 or 274.330 : (a) The taxpayer is eligible for an abatement from the tax imposed by this chapter for a duration of not less than 1 year but not more than 5 years. (b) The abatement must be administered and carried out in the manner set forth in the applicable provisions of NRS 274.310 , 274.320 or 274.330 .

3. As used in this section, unless the context otherwise requires, “ eligible machinery or equipment ” means machinery or equipment for which a deduction is authorized pursuant to 26 U.S.C. § 179 . The term does not include: (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. § 365.230 — NV Code / Title 32 / Chapter 365 / Section 365.230
Exempt sales of fuel in individual quantities of 500 gallons or less for export; duties of dealer or supplier and purchaser
Status: in_force

1. The provisions of this chapter requiring the payment of excise taxes do not apply to: (a) Motor vehicle fuel, other than aviation fuel, sold by a supplier; or (b) Aviation fuel or fuel for jet or turbine-powered aircraft sold by a dealer, in individual quantities of 500 gallons or less for export to another state or country by the purchaser other than in the supply tank of a motor vehicle or an aircraft, if the dealer or supplier is licensed in the state of destination to collect and remit the applicable destination state taxes thereon.

2. In support of any exemption from taxes on account of sales of motor vehicle fuel or fuel for jet or turbine-powered aircraft in individual quantities of 500 gallons or less for export by the purchaser, the dealer or supplier who sold the fuel to the purchaser shall retain in his or her files for at least 4 years an export certificate executed by the purchaser in such form and containing such information as is prescribed by the Department. This certificate is prima facie evidence of the exportation of the motor vehicle fuel or fuel for jet or turbine-powered aircraft to which it applies only if accepted by the dealer or supplier in good faith. If the purchaser fails to export any part of the motor vehicle fuel or fuel for jet or turbine-powered aircraft covered by the certificate, the purchaser shall remit to the Department immediately thereafter the applicable amount in taxes due on the part not exported. Upon failure to do so the purchaser is subject to all penalties in this chapter for delinquency in payment of taxes.
Nev. Rev. Stat. § 374.740 — NV Code / Title 32 / Chapter 374 / Section 374.740
Records to be kept by sellers, retailers and others
Status: in_force

1. Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the Department may require.

2. Every such seller, retailer or person who files the returns required under this chapter shall keep such records for not less than 4 years from the making of such records unless the Department in writing sooner authorizes their destruction.

3. Every such seller, retailer or person who fails to file the returns required under this chapter shall keep such records for not less than 8 years from the making of such records unless the Department in writing sooner authorizes their destruction.
Nev. Rev. Stat. § 370.419 — NV Code / Title 32 / Chapter 370 / Section 370.419
Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts
Status: in_force

All fixtures, equipment and other materials and personal property on the premises of any wholesale or retail dealer who, with intent to defraud the State:

1. Fails to keep or make any record, return, report or inventory required pursuant to NRS 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive;

2. Keeps or makes any false or fraudulent record, return, report or inventory required pursuant to NRS 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive;

3. Refuses to pay any tax imposed pursuant to NRS 370.090 to 370.327 , inclusive; or

4. Attempts in any manner to evade or defeat the requirements of NRS 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive,

is subject to forfeiture pursuant to NRS 179.1156 to 179.1205 , inclusive.
Nev. Rev. Stat. § 370.625 — NV Code / Title 32 / Chapter 370 / Section 370.625
“Distributor” defined
Status: in_force

“ Distributor ” means a person that is authorized to affix stamps to cigarette packages pursuant to this chapter or any person that is required to pay the taxes on cigarettes imposed pursuant to this chapter.
Nev. Rev. Stat. § 363C.320 — NV Code / Title 32 / Chapter 363C / Section 363C.320
Mining, quarrying and oil and gas extraction (NAICS 21)
Status: in_force

1. The mining, quarrying and oil and gas extraction business category (NAICS 21) includes all business entities primarily engaged in mining operations and mining support activities, including, without limitation, extracting: (a) Naturally occurring mineral solids, such as coal and ores; (b) Liquid minerals, such as crude petroleum; and (c) Gases, such as natural gas.

2. Examples of business entities in this category include, without limitation: (a) Business entities operating mines, quarries or oil and gas wells on their own account or for others on a contract or fee basis. (b) Mining support activities, including business entities that perform exploration or other mining services, or both, on a contract or fee basis, except geophysical surveying, mine site preparation and the construction of oil and gas pipelines.

3. As used in subsections 1 and 2, the term “ mining ” includes quarrying, well operations and beneficiating, including, without limitation, crushing, screening, washing, flotation and other preparation customarily performed at a mine site or as a part of mining activity.

4. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.051 percent.
Nev. Rev. Stat. § 370.684 — NV Code / Title 32 / Chapter 370 / Section 370.684
Liability of importer for required escrow deposit and certain reports
Status: in_force

1. An importer is jointly and severally liable for: (a) The escrow deposit due pursuant to NRS 370A.140 for each cigarette which is intended for sale in this State which the importer causes to be sent to a person who holds a license as a wholesale dealer issued by the Department; and (b) The reports required by subsection 1 of NRS 370.327 .

2. A nonparticipating manufacturer located outside the United States that conducts business in this State shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer which are intended for sale in this State stating that the importer accepts liability pursuant to subsection 1 and consents to the jurisdiction of the courts of this State for the purposes of enforcing this section.

3. As used in this section, “importer” has the meaning ascribed to it in NRS 370.0295 .
Nev. Rev. Stat. § 372B.145 — NV Code / Title 32 / Chapter 372B / Section 372B.145
Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer
Status: in_force

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

2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170 .

3. As used in this section, “fully autonomous vehicle” has the meaning ascribed to it in NRS 482A.036 .
Nev. Rev. Stat. § 375A.335 — NV Code / Title 32 / Chapter 375A / Section 375A.335
Action to prevent or enjoin collection of tax barred
Status: in_force

No injunction or other legal or equitable process must issue in any suit, action or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by NRS 375A.100 .
Nev. Rev. Stat. § 369.630 — NV Code / Title 32 / Chapter 369 / Section 369.630
Completion of certified program by certain employees of establishment: Duties of owner or operator of establishment; notice of civil infraction; payment and disposition of civil fine; denial of liability for infraction; applicability of provisions
Status: in_force

1. Except as otherwise provided in subsection 7, on and after July 1, 2007, a person who owns or operates an establishment shall not: (a) Hire a person to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment unless: (1) The person hired to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment has already successfully completed a certified program and already holds a valid alcohol education card; or (2) The person who owns or operates the establishment ensures that the person hired to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment, within 30 days after the date on which he or she is hired, successfully completes a certified program and obtains a valid alcohol education card; or (b) Continue to employ a person who was hired before that date to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment unless: (1) The person who continues to be employed to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment has already successfully completed a certified program and already holds a valid alcohol education card; or (2) The person who owns or operates the establishment ensures that the person who continues to be employed to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment, not later than July 31, 2007, successfully completes a certified program and obtains a valid alcohol education card.

2. A violation of this section is a civil infraction, and when an owner or operator of an establishment is found in violation pursuant to subsection 3, a notice of infraction must be issued on a form prescribed by the Department, and must contain, without limitation, the following information: (a) The location at which the violation occurred; (b) The date and time of the violation; (c) The name of the establishment and the owner; (d) The signature of the person who issued the notice of infraction; (e) A copy of this section which allegedly is being violated; (f) Information which advises of the manner in which, and the time within which, the notice of infraction must be answered; and (g) Any other reasonable information which is prescribed by the Department.

3. The notice of infraction may be issued by any peace officer or by any person who is authorized by the Department to issue such a notice. A duplicate of the notice of infraction must be served on the person to whom it is issued either in person, by providing the notice to the person in charge of the establishment at the time the notice of infraction is issued, or by affixing the notice to the establishment in a conspicuous place.

4. The notice of infraction 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 which are alleged therein.

5. A person who responds to the notice of infraction must: (a) Admit the commission of the infraction by paying to the Department the appropriate civil fine: (1) For the first violation within a 24-month period, $500. (2) For the second violation within a 24-month period, $1,000. (3) For the third and any subsequent violation within a 24-month period, $5,000. (b) Deny liability for the infraction by notifying the Department and requesting a hearing in the manner indicated on the notice of infraction. Upon receipt of such a request, the Department shall afford to the person making the request an opportunity for a hearing pursuant to the provisions of NRS 233B.121 .

6. Of the money collected by the Department from a civil fine pursuant to subsection 5: (a) Fifty percent must be deposited with the State Treasurer for credit to the Account for Aid for Victims of Domestic or Sexual Violence created by NRS 217.440 . (b) Fifty percent must be deposited in the account created in the State General Fund for the support of community juvenile justice programs and must be used only to enforce laws that prohibit the purchase, consumption or possession of alcoholic beverages by persons under the age of 21 years.

7. The provisions of this section apply only in a jurisdiction that: (a) Is located in a county whose population is 100,000 or more; or (b) Is located in a county whose population is less than 100,000, if the governing body of the jurisdiction has, by the affirmative vote of a majority of its members, agreed to be bound by the provisions of this section.

8. As used in this section: (a) “ Certified program ” means an alcoholic beverage awareness program certified by the Commission pursuant to NRS 369.625 . (b) “ Valid alcohol education card ” means a card issued by a certified program which has been obtained or renewed within the immediately preceding 4 years.
Nev. Rev. Stat. § 360A.160 — NV Code / Title 32 / Chapter 360A / Section 360A.160
Redetermination: Filing of petition with Department
Status: in_force

1. Any person against whom a deficiency determination is made who believes that the determination is incorrect may petition the Department for a redetermination within 30 days after being served with the notice of determination.

2. If a petition for redetermination is not filed within the period prescribed in subsection 1, the person is deemed to have waived the right to contest the determination or recover a refund.

3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed. Any request for an extension of time pursuant to this subsection must be filed with the Department within 30 days after service of the notice of determination.
Nev. Rev. Stat. § 374.756 — NV Code / Title 32 / Chapter 374 / Section 374.756
Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms
Status: in_force

1. Except as otherwise provided in this section and NRS 374.757 , 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 marketplace facilitator during a calendar year in which, or during a calendar year immediately following any calendar year in which: (a) The cumulative gross receipts from retail sales made or facilitated by the marketplace facilitator on his or her own behalf or for one or more marketplace sellers to customers in this State exceed $100,000; or (b) The marketplace facilitator makes or facilitates 200 or more separate retail sales transactions on his or her own behalf or for one or more marketplace sellers to customers in this State.

2. The provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax do not apply to a marketplace facilitator described in subsection 1 if: (a) The marketplace facilitator and the marketplace seller have entered into a written agreement whereby the marketplace seller assumes responsibility for the collection and remittance of the sales tax, and the collection and remittance of the use tax for retail sales made by the marketplace seller through the marketplace facilitator; and (b) The marketplace seller has obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 . Upon request of the Department, a marketplace facilitator shall provide to the Department a report containing the name of each marketplace seller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection and such other information as the Department determines is necessary to ensure that each marketplace seller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection has obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 .

3. Except as otherwise provided in this section and NRS 374.757 , the provisions of subsection 1 apply regardless of whether: (a) The marketplace seller for whom a marketplace facilitator makes or facilitates a retail sale would not have been required to collect and remit the sales tax or use tax had the retail sale not been facilitated by the marketplace facilitator. (b) The marketplace seller for whom a marketplace facilitator makes or facilitates a retail sale was required to register with the Department pursuant to NRS 360B.200 or obtain a permit pursuant to NRS 360.5971 . (c) The amount of the sales price of a retail sale will ultimately accrue to or benefit the marketplace facilitator, the marketplace seller or any other person.

4. 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. § 363C.120 — NV Code / Title 32 / Chapter 363C / Section 363C.120
Examination of records by Department; payment of expenses of Department for examination of records outside this State
Status: in_force

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

2. Any person who may be liable for the commerce tax and who keeps outside of this State any books, papers or records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
Nev. Rev. Stat. § 363C.460 — NV Code / Title 32 / Chapter 363C / Section 363C.460
Professional, scientific and technical services (NAICS 54)
Status: in_force

1. The professional, scientific and technical services business category (NAICS 54) includes all business entities primarily engaged in performing professional, scientific and technical activities for others.

2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.181 percent.
Nev. Rev. Stat. § 363A.060 — NV Code / Title 32 / Chapter 363A / Section 363A.060
“Taxpayer” defined
Status: in_force

“ Taxpayer ” means any person liable for a tax imposed by this chapter.
Nev. Rev. Stat. § 361.4734 — NV Code / Title 32 / Chapter 361 / Section 361.4734
Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review
Status: in_force

1. A taxpayer who is aggrieved by a determination of the applicability of a partial abatement from taxation pursuant to NRS 361.4722 , 361.4723 or 361.4724 may, if the property which is the subject of that determination: (a) Is not valued pursuant to NRS 361.320 or 361.323 , submit a written petition for the review of that determination to the county assessor of the county in which the property is located. The petition must be submitted on or before June 30 of the fiscal year for which the determination is effective. The county assessor shall, within 30 days after receiving the petition, render a decision on the petition and notify the taxpayer of that decision. (b) Is valued pursuant to NRS 361.320 or 361.323 , submit a written petition for the review of that determination to the Department. The Department shall, within 30 days after receiving the petition, render a decision on the petition and notify the taxpayer of that decision.

2. A taxpayer who is aggrieved by a decision rendered by a county assessor or the Department pursuant to subsection 1 may, within 30 days after receiving notice of that decision, appeal the decision to the Nevada Tax Commission.

3. A taxpayer who is aggrieved by a determination of the Nevada Tax Commission rendered on an appeal made pursuant to subsection 2 is entitled to a judicial review of that determination.
Nev. Rev. Stat. § 374.635 — NV Code / Title 32 / Chapter 374 / Section 374.635
Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser
Status: in_force

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

2. Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to NRS 374.190 to 374.260 , inclusive, must be credited or refunded by the county to the purchaser, subject to the requirements of NRS 360.236 .
Nev. Rev. Stat. § 365.515 — NV Code / Title 32 / Chapter 365 / Section 365.515
Monthly statements by exporters
Status: in_force

Each exporter shall, not later than the last day of each calendar month, submit to the Department a written statement which sets forth:

1. The number of gallons of motor vehicle fuel, other than aviation fuel, received by the exporter during the previous month;

2. The number of gallons of motor vehicle fuel, other than aviation fuel, sold or distributed by the exporter outside this State;

3. The name and mailing address of each person to whom the exporter sold or distributed motor vehicle fuel, other than aviation fuel, outside this State; and

4. The number of gallons of motor vehicle fuel, other than aviation fuel, sold or distributed by the exporter to each person to whom he or she sold or distributed the fuel outside this State.
Nev. Rev. Stat. § 372A.020 — NV Code / Title 32 / Chapter 372A / Section 372A.020
“Controlled substance” defined
Status: in_force

“Controlled substance” includes:

1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and

2. A substance which: (a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Services; and (b) Is an imitation of or intended for use as a substitute for a substance described in subsection 1.
Nev. Rev. Stat. § 361.47285 — NV Code / Title 32 / Chapter 361 / Section 361.47285
Calculation of partial abatement when single-family residence is replaced after partial or complete destruction in certain emergencies or disasters
Status: in_force

1. Notwithstanding the provisions of NRS 361.4722 , 361.4723 and 361.4724 , if a single-family residence that is the primary residence of the owner is partially or completely destroyed by a flood, fire, earthquake or other event for which a state of emergency or declaration of disaster was proclaimed by the Governor pursuant to NRS 414.070 and if, pursuant to NRS 361.084 , the owner of the single-family residence is granted an exemption of a portion of the assessed value of the single-family residence, then for the purpose of calculating the amount of any partial abatement to which the owner of the single-family residence is entitled pursuant to NRS 361.4722 , 361.4723 or 361.4724 for the initial fiscal year for which the exemption applies, the amount determined for the immediately preceding fiscal year pursuant to paragraph (a) of subsection 1 of NRS 361.4722 , paragraph (a) of subsection 2 of NRS 361.4722 , paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724 , as applicable, must be the amount determined for the fiscal year in which the single-family residence was partially or completely destroyed.

2. Notwithstanding the provisions of NRS 361.4722 , 361.4723 and 361.4724 , if, pursuant to NRS 361.084 , the owner of a single-family residence is granted an exemption of a portion of the assessed value of the single-family residence and, after the granting of the exemption, the single-family residence is sold or transferred in a transaction to which the provisions of chapter 375 of NRS apply, then for the purpose of calculating the amount of any partial abatement to which the owner of the single-family residence is entitled pursuant to NRS 361.4722 , 361.4723 or 361.4724 for the first fiscal year immediately following the sale or transfer of the single-family residence, the owner is entitled only to a partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 or 361.4724 in an amount equal to the amount of such a partial abatement to which the owner would have been entitled if the exemption were not granted and the provisions of subsection 1 were not applied.

3. As used in this section: (a) “Primary residence of the owner” has the meaning ascribed to it in NRS 361.4723 . (b) “Single-family residence” has the meaning ascribed to it in NRS 361.4723 .
Nev. Rev. Stat. § 365.310 — NV Code / Title 32 / Chapter 365 / Section 365.310
Suspension, cancellation or revocation of license
Status: in_force

1. The Department may suspend, cancel or revoke the license of any dealer, supplier, exporter or transporter refusing or neglecting to comply with the provisions of this chapter.

2. If a dealer or supplier becomes delinquent in the payment of excise taxes as prescribed by this chapter to the extent that his or her liability exceeds the total amount of bond or bonds furnished by the dealer or supplier, the Department shall suspend his or her license immediately.

3. Before revoking or cancelling any license issued under this chapter, the Department shall send a notice by registered or certified mail to the dealer, supplier, exporter or transporter at his or her last known address. The notice must order the dealer, supplier, exporter or transporter to show cause why his or her license should not be revoked by appearing before the Department at Carson City, Nevada, or such other place in this State as may be designated by the Department, at a time not less than 10 days after the mailing of the notice. The Department shall allow the dealer, supplier, exporter or transporter an opportunity to be heard in pursuance of the notice, and thereafter the Department may revoke or cancel his or her license.
Nev. Rev. Stat. § 372.210 — NV Code / Title 32 / Chapter 372 / Section 372.210
Tax must be displayed separately from price
Status: in_force

The tax required to be collected by the retailer from the purchaser must be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sales.
Nev. Rev. Stat. § 360.889 — NV Code / Title 32 / Chapter 360 / Section 360.889
Submittal of application on behalf of project; submission of request for approval of application to Interim Finance Committee; contents of application; provision of additional documentation
Status: in_force

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

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) A partial 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 the partial 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 5; (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 $1 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 or sites; (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 issued pursuant to NRS 360.991 ; and (o) Meet any other requirements prescribed by the Office.

3. In addition to meeting the requirements set forth in subsection 2, for a project located on more than one site in this State to be eligible for the partial abatement of the taxes described in paragraph (b) of subsection 1, the lead participant must, on behalf of the project, submit an application that meets the requirements of subsection 5 on or before June 30, 2019, and provide documentation satisfactory to the Office that: (a) The initial project will have a total of 500 or more full-time employees employed at the site of the initial project and the average hourly wage that will be paid to employees of the initial project in this State is at least 120 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year; (b) Each participant in the project must be a subsidiary or affiliate of the lead participant; and (c) Each participant offers primary jobs and: (1) Except as otherwise provided in subparagraph (2), satisfies the requirements of paragraph (f) or (g) of subsection 2 of NRS 360.750 , regardless of whether the business is a new business or an existing business; and (2) If a participant owns, operates, manufactures, services, maintains, tests, repairs, overhauls or assembles an aircraft or any component of an aircraft, that the participant satisfies the applicable requirements of paragraph (f) or (g) of subsection 2 of NRS 360.753 . If any participant is a data center, as defined in NRS 360.754 , any capital investment by that participant must not be counted in determining whether the participants in the project collectively will make a total new capital investment of at least $1 billion in this State within the 10-year period immediately following approval of the application, as required by paragraph (c) of subsection 2.

4. In addition to meeting the requirements set forth in subsection 2, a project is eligible for the transferable tax credits described in paragraph (a) of subsection 1 only if the Interim Finance Committee approves a written request for the issuance of the transferable tax credits. Such a request may only be submitted by the Office and only after the Office has approved the application submitted for the project pursuant to subsection 2. The Interim Finance Committee may approve a request submitted pursuant to this subsection only if the Interim Finance Committee determines that approval of the request: (a) Will not impede the ability of the Legislature to carry out its duty to provide for an annual tax sufficient to defray the estimated expenses of the State for each fiscal year as set forth in Article 9, Section 2 of the Nevada Constitution ; and (b) Will 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 .

5. 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 or sites; (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 $1 billion in this State in the 10-year period immediately following approval of the application; (e) If the application includes one or more partial 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 the date on which the partial abatement becomes effective, as agreed to by the applicant and the Office, which must not be earlier than the date on which the Office received the application and not later than 1 year after the date on which the Office approves the application; (3) States that the project will, after the date on which a certificate of eligibility for the partial abatement is approved pursuant to NRS 360.893 , continue in operation in this State for a period specified by the Office; and (4) Binds successors in interest of the lead participant for the specified period; and (f) Any other information required by the Office.

6. 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: (1) Current and valid Nevada driver's license of the employee originally issued by the Department of Motor Vehicles more than 60 days before the hiring of the employee or a current and valid identification card for the employee originally issued by the Department of Motor Vehicles more than 60 days before the hiring of the employee; or (2) If the employee is a veteran of the Armed Forces of the United States, a 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.

7. 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.

8. The Executive Director of the Office shall make available to the public and post on the Internet website of 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.

9. 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.

10. 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.

11. If an applicant for one or more partial abatements pursuant to this section fails to execute the agreement described in paragraph (e) of subsection 5 within 1 year after the date on which the application was received by the Office, the applicant shall not be approved for a partial abatement pursuant to this section unless the applicant submits a new application.
Nev. Rev. Stat. § 365.038 — NV Code / Title 32 / Chapter 365 / Section 365.038
“Governmental entity” defined
Status: in_force

“ Governmental entity ” includes, without limitation, an airport authority created by special legislative act.
Nev. Rev. Stat. § 365.010 — NV Code / Title 32 / Chapter 365 / Section 365.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 365.015 to 365.092 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360.888 — NV Code / Title 32 / Chapter 360 / Section 360.888
“Qualified project” defined
Status: in_force

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

“ Qualified project ” means a project which the Office of Economic Development determines meets all the requirements set forth in subsections 2, 3, 5 and 6 of NRS 360.889 .
Nev. Rev. Stat. § 365.200 — NV Code / Title 32 / Chapter 365 / Section 365.200
Imposition of excise tax on certain other fuels for motor vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor vehicle fuel sold for nonexempt use; limitation on payments of tax for same fuel
Status: in_force

1. In addition to any other taxes provided for by this chapter, every person who uses any inflammable or combustible liquid or other material other than motor vehicle fuel to operate a motor vehicle on the highways of this State, except special fuel as defined in NRS 366.060 , shall pay an excise tax as provided by NRS 365.175 , 365.180 and 365.190 for each gallon thereof so used, and shall render monthly statements and make monthly payments at the times and in the manner prescribed for a supplier in this chapter.

2. Any owner or operator of a motor vehicle who imports motor vehicle fuel or other fuel or material, except special fuel as defined in NRS 366.060 , into this State, from another state or from federal proprietary lands or reservations, in the fuel tank or tanks of any such motor vehicle in a quantity exceeding 25 gallons shall, upon demand of the Department or its authorized agent, pay to the Department on such excess motor vehicle fuel the excise tax required to be paid by a supplier.

3. Any person who resells any motor vehicle fuel exempt from taxation pursuant to NRS 365.220 to 365.260 , inclusive, for use that is not exempt pursuant to those provisions shall collect the excise tax required to be paid on the motor vehicle fuel and remit it to the Department.

4. The provisions of this chapter do not require more than one payment of any excise tax upon or in respect to the same fuel.
Nev. Rev. Stat. § 361.562 — NV Code / Title 32 / Chapter 361 / Section 361.562
Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment
Status: in_force

1. Each purchaser or repossessor of a mobile or manufactured home and each person who brings a mobile or manufactured home into the State shall report that mobile or manufactured home to the county assessor within 30 days after the date of its purchase, repossession or entry into the State.

2. If the county assessor determines that the mobile or manufactured home is: (a) Migratory property, he or she shall assess it pursuant to NRS 361.505 . (b) Nonmigratory property, he or she shall assess it pursuant to NRS 361.260 .
Nev. Rev. Stat. § 366.022 — NV Code / Title 32 / Chapter 366 / Section 366.022
“Biodiesel” defined
Status: in_force

“ Biodiesel ” means a fuel that is composed of mono-alkyl esters of long-chain fatty acids derived from plant or animal matter and that meets the registration requirements for fuels and fuel additives of 40 C.F.R. Part 79 and the requirements of ASTM Standard D6751, “Standard Specification for Biodiesel Fuel Blend Stock (B100) for Middle Distillate Fuels.”
Nev. Rev. Stat. § 370.3725 — NV Code / Title 32 / Chapter 370 / Section 370.3725
Selling price of wholesale dealer in certain circumstances
Status: in_force

In advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined price, and in advertisements, offers for sale or sales involving the giving of a concession, the wholesale dealer's selling price must not be below the cost to the wholesale dealer of the cigarettes included in such transactions and the invoice cost of all other articles, products, commodities and concessions included in the advertisements, offers for sale or sales, whether the cost is paid by the retail dealer, the wholesale dealer or any other person.
Nev. Rev. Stat. § 360.825 — NV Code / Title 32 / Chapter 360 / Section 360.825
Acquisition of certain public utilities: Requirements for payments in lieu of taxes and franchise fees; distributions to local governments based on assessed valuation of taxable property
Status: in_force

1. Except as otherwise provided in this section, if on or after July 1, 2003, a local government acquires from another entity a public utility that provides electric service, natural gas service, telecommunication service or community antenna television, cable television or other video service: (a) The local government shall make payments in lieu of and equal to all state and local taxes and franchise fees from which the local government is exempt but for which the public utility would be liable if the public utility was not owned by a governmental entity; and (b) The Nevada Tax Commission shall, solely for the purpose set forth in this paragraph, annually determine and apportion the assessed valuation of the property of the public utility. For the purpose of calculating any allocation or apportionment of money for distribution among local governments pursuant to a formula required by state law which is based partially or entirely on the assessed valuation of taxable property: (1) The property of the public utility shall be deemed to constitute taxable property to the same extent as if the public utility was not owned by a governmental entity; and (2) To the extent that the property of the public utility is deemed to constitute taxable property pursuant to this paragraph: (I) The assessed valuation of that property must be included in that calculation as determined and apportioned by the Nevada Tax Commission pursuant to this paragraph; and (II) The payments required by paragraph (a) in lieu of any taxes that would otherwise be required on the basis of the assessed valuation of that property shall be deemed to constitute payments of those taxes.

2. The payments in lieu of taxes and franchise fees required by subsection 1 are due at the same time and must be collected, accounted for and distributed in the same manner as those taxes and franchise fees would be due, collected, accounted for and distributed if the public utility was not owned by a governmental entity, except that no lien attaches upon any property or money of the local government by virtue of any failure to make all or any part of those payments. The local government may contest the validity and amount of any payment in lieu of a tax or franchise fee to the same extent as if that payment was a payment of the tax or franchise fee itself. The payments in lieu of taxes and franchise fees must be reduced if and to the extent that such a contest is successful.

3. The provisions of this section do not: (a) Apply to the acquisition by a local government of a public utility owned by another governmental entity, except a public utility owned by another local government for which any payments in lieu of state or local taxes or franchise fees was required before its acquisition as provided in this section. (b) Require a local government to make any payments in lieu of taxes or franchise fees to the extent that the making of those payments would cause a deficiency in the money available to the local government to make required payments of principal of, premium, if any, or interest on any bonds or other securities issued to finance the acquisition of that public utility or to make required payments to any funds established under the proceedings under which those bonds or other securities were issued. (c) Require a county to duplicate any payments in lieu of taxes required pursuant to NRS 244A.755 .
Nev. Rev. Stat. § 374.385 — NV Code / Title 32 / Chapter 374 / Section 374.385
Reporting and payment periods
Status: in_force

1. Except as otherwise provided in this section or required by the Department pursuant to NRS 360B.200 , the reporting and payment period of: (a) A taxpayer whose taxable sales do not exceed $10,000 per month is a calendar quarter. (b) A taxpayer who files reports on a quarterly basis in accordance with paragraph (a) and: (1) From whom no tax is due pursuant to this chapter for the immediately preceding three quarterly reporting periods; or (2) Whose taxable sales do not exceed a total amount of $1,500 for the immediately preceding four quarterly reporting periods, is 12 calendar months, unless the taxable sales of the taxpayer exceed a total amount of $1,500 for such a 12-month reporting and payment period or $10,000 for a calendar month.

2. The Department, if it deems this action necessary to ensure payment to or facilitate the collection by the county of the amount of taxes, may require returns and payment of the amount of taxes for periods other than calendar months or quarters, depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for other than monthly, quarterly or annual periods.
Nev. Rev. Stat. § 366.370 — NV Code / Title 32 / Chapter 366 / Section 366.370
Due date of tax; when payment by mail is deemed received
Status: in_force

1. Except as otherwise provided in this chapter, the excise tax imposed by this chapter with respect to the use or sale of special fuel during any calendar quarter is due on or before the last day of the first month following the quarterly period to which it relates.

2. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.

3. Payment shall be deemed received on the date shown by the cancellation mark stamped by the United States Postal Service or the postal service of any other country upon an envelope containing payment properly addressed to the Department.

4. A special fuel supplier shall pay the tax imposed by this chapter at the time he or she files a tax return pursuant to NRS 366.383 .

5. A special fuel dealer or special fuel manufacturer shall pay the tax imposed by this chapter at the time he or she files a tax return pursuant to NRS 366.386 .
Nev. Rev. Stat. § 360.905 — NV Code / Title 32 / Chapter 360 / Section 360.905
“Capital investment” defined
Status: in_force

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

“ Capital investment ” means all costs and expenses incurred by the participants in a qualified project in connection with the acquisition, construction, installation and equipping of the qualified project.
Nev. Rev. Stat. § 365.470 — NV Code / Title 32 / Chapter 365 / Section 365.470
Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality
Status: in_force

1. No action authorized by NRS 365.460 may be instituted more than 90 days after the last day prescribed for the payment of the excise tax without penalty. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayment of excise taxes.

2. No grounds of illegality of the excise tax shall be considered by the Court other than those set forth in the protest filed at the time of the payment of the excise tax.
Nev. Rev. Stat. § 360.2937 — NV Code / Title 32 / Chapter 360 / Section 360.2937
Amount of interest required on overpayment of certain taxes, fees and assessments
Status: in_force

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of subsection 1 of NRS 360.2935 , interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS , any of the taxes provided for in NRS 372A.290 , any fee provided for in NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , or any assessment provided for in NRS 585.497 , at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.

2. No refund or credit may be made of any interest imposed on the person making the overpayment with respect to the amount being refunded or credited.

3. The interest must be paid: (a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or the amount against which the credit is applied.
Nev. Rev. Stat. § 372.7263 — NV Code / Title 32 / Chapter 372 / Section 372.7263
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels
Status: in_force

In administering the provisions of NRS 372.335 , the Department shall apply the exemption for the sale of tangible personal property delivered by the vendor to a forwarding agent for shipment out of State to include:

1. The sale of a vehicle to a nonresident to whom a special movement permit has been issued by the Department of Motor Vehicles pursuant to subsection 1 of NRS 482.3955 ;

2. The sale of farm machinery and equipment, as defined in NRS 372.281 , to a nonresident who submits proof to the vendor that the farm machinery and equipment will be delivered out of State not later than 15 days after the sale; and

3. The sale of a vessel to a nonresident who submits proof to the vendor that the vessel will be delivered out of State not later than 15 days after the sale.
Nev. Rev. Stat. § 372.085 — NV Code / Title 32 / Chapter 372 / Section 372.085
“Tangible personal property” defined
Status: in_force

“Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.
Nev. Rev. Stat. § 372B.200 — NV Code / Title 32 / Chapter 372B / Section 372B.200
Interest on overpayments; disallowance of interest
Status: in_force

1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any of the excise taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937 .

2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
Nev. Rev. Stat. § 360.130 — NV Code / Title 32 / Chapter 360 / Section 360.130
Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers
Status: in_force

1. The Executive Director shall: (a) Keep audio recordings or transcripts of all meetings and full and correct records of all transactions and proceedings of the Nevada Tax Commission, the State Board of Equalization and the Department. (b) Perform such other duties as may be required.

2. The Nevada Tax Commission shall have the power to authorize the Executive Director or any other officer of the Department to hold hearings or make investigations, and upon any such hearing the Executive Director or officer shall have the authority to examine books, compel the attendance of witnesses, administer oaths and conduct investigations.
Nev. Rev. Stat. § 363D.045 — NV Code / Title 32 / Chapter 363D / Section 363D.045
“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. § 363A.160 — NV Code / Title 32 / Chapter 363A / Section 363A.160
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. § 360A.370 — NV Code / Title 32 / Chapter 360A / Section 360A.370
Notice of delinquency and demand to transmit certain assets: Issuance and effect
Status: in_force

1. If a person is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , or if a determination has been made against the person that remains unpaid, the Department may: (a) Not later than 3 years after the payment became delinquent or the determination became final; or (b) Not later than 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal property belonging to the delinquent taxpayer, or owing any debts to the delinquent taxpayer or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent taxpayer or that person. In the case of any state officer, department or agency, the notice must be given to the officer, department or agency before it presents the claim of the delinquent taxpayer to the State Controller.

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

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

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

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

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

7. If any person so notified makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she is liable to this State for any indebtedness due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 from the person with respect to whose obligation the notice was given if solely by reason of the transfer or other disposition, this State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
Nev. Rev. Stat. § 361.029 — NV Code / Title 32 / Chapter 361 / Section 361.029
“Mobile home” defined
Status: in_force

“ Mobile home ” means a vehicular structure, built on a chassis or frame, which is designed to be used with or without a permanent foundation and is capable of being drawn by a motor vehicle. It may be used as a dwelling when connected to utilities or may be used permanently or temporarily for the advertising, sales, display or promotion of merchandise or services. The term does not include a recreational park trailer as defined in NRS 482.1005 .
Nev. Rev. Stat. § 374.751 — NV Code / Title 32 / Chapter 374 / Section 374.751
Definitions
Status: in_force

As used in NRS 374.751 to 374.759 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 374.752 , 374.753 and 374.754 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 369.470 — NV Code / Title 32 / Chapter 369 / Section 369.470
Wholesale dealers: Rights of licensees
Status: in_force

Wholesale dealers' licenses shall permit the holders thereof to sell liquor to wholesalers, retailers and those instrumentalities of the Armed Forces of the United States specified in NRS 369.335 only anywhere in Nevada, or to transfer malt beverages and wine to an estate distillery pursuant to NRS 597.230 and 597.240 , respectively. Sale by a wholesaler to itself as a retailer is not the transaction of a bona fide wholesale business.
Nev. Rev. Stat. § 375A.610 — NV Code / Title 32 / Chapter 375A / Section 375A.610
“Death tax” defined
Status: in_force

“Death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues” or otherwise.
Nev. Rev. Stat. § 361A.240 — NV Code / Title 32 / Chapter 361A / Section 361A.240
Appeal from determination; equalization of assessment
Status: in_force

1. The determination of use and the open-space use assessment in each year are final unless appealed.

2. If the application for an open-space use assessment is based on a designation or classification adopted pursuant to subsection 3 of NRS 361A.170 , the applicant for the open-space assessment is entitled to: (a) Appeal the determination made by the board of county commissioners to the district court in the county where the property is located, or if located in more than one county, in the county in which the major portion of the property is located, as provided in NRS 278.0235 . (b) Equalization of the open-space use assessment in the manner provided in chapter 361 of NRS for complaints of overvaluation, excessive valuation or undervaluation.
Nev. Rev. Stat. § 366.203 — NV Code / Title 32 / Chapter 366 / Section 366.203
Addition of dye to certain exempt special fuel; operation or maintenance on highway of vehicle containing dyed special fuel
Status: in_force

1. Special fuel, other than compressed natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it is removed for distribution from a rack. The dye added to the exempt special fuel must be of the color and concentration required by the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. § 4082 .

2. Except as otherwise provided in subsections 3 and 4, a person shall not operate or maintain on any highway in this State a motor vehicle which contains dyed special fuel in the fuel tank of that vehicle. A person who operates or maintains a motor vehicle in violation of this subsection and the registered owner of the motor vehicle are jointly and severally liable for any taxes, penalties and interest payable to the Department.

3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200 , is exempt from the tax imposed by this chapter may operate or maintain a motor vehicle on a highway in this State which contains dyed special fuel in the fuel tank of that motor vehicle.

4. A person may operate or maintain on a highway in this State any special mobile equipment that is incidentally operated or moved upon a highway or an implement of husbandry which contains dyed special fuel in the fuel tank of the special mobile equipment or implement of husbandry. As used in this subsection: (a) “ Highway ” does not include a controlled-access highway as defined in NRS 484A.060 . (b) “ Implement of husbandry ” has the meaning ascribed to it in NRS 484D.020 .

5. There is a rebuttable presumption that all special fuel which is not dyed special fuel and which is sold or distributed in this State is for the purpose of propelling a motor vehicle.

6. The Department shall, by regulation, define “incidentally operated or moved upon a highway” for purposes of this section.
Nev. Rev. Stat. § 360.767 — NV Code / Title 32 / Chapter 360 / Section 360.767
“Exhibition” defined
Status: in_force

“ Exhibition ” means a trade show or convention, craft show, sporting event or any other similar event involving the exhibition of property, products, goods, services or athletic or physical skill.
Nev. Rev. Stat. § 375A.805 — NV Code / Title 32 / Chapter 375A / Section 375A.805
Conduct of hearings by Department
Status: in_force

The Department may conduct a hearing at any time or place to determine whether a tax is due under this chapter.
Nev. Rev. Stat. § 363B.070 — NV Code / Title 32 / Chapter 363B / Section 363B.070
Maintenance and availability of records of taxpayer; penalty
Status: in_force

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

2. The Department may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to the provisions of this chapter.

3. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.