Nev. Rev. Stat. § 361.227 — NV Code / Title 32 / Chapter 361 / Section 361.227
Determination of taxable value
Status: in_force

1. Any person determining the taxable value of real property shall appraise: (a) The full cash value of: (1) Vacant land by considering the uses to which it may lawfully be put, any legal or physical restrictions upon those uses, the character of the terrain, and the uses of other land in the vicinity. (2) Improved land consistently with the use to which the improvements are being put. (b) Any improvements made on the land by subtracting from the cost of replacement of the improvements all applicable depreciation and obsolescence. Depreciation of an improvement made on real property must be calculated at 1.5 percent of the cost of replacement for each year of adjusted actual age of the improvement, up to a maximum of 50 years.

2. The unit of appraisal must be a single parcel unless: (a) The location of the improvements causes two or more parcels to function as a single parcel; (b) The parcel is one of a group of contiguous parcels which qualifies for valuation as a subdivision pursuant to the regulations of the Nevada Tax Commission; or (c) In the professional judgment of the person determining the taxable value, the parcel is one of a group of parcels which should be valued as a collective unit.

3. The taxable value of a leasehold interest, possessory interest, beneficial interest or beneficial use for the purpose of NRS 361.157 or 361.159 must be determined in the same manner as the taxable value of the property would otherwise be determined if the lessee or user of the property was the owner of the property and it was not exempt from taxation, except that the taxable value so determined must be reduced by a percentage of the taxable value that is equal to the: (a) Percentage of the property that is not actually leased by the lessee or used by the user during the fiscal year; and (b) Percentage of time that the property is not actually leased by the lessee or used by the user during the fiscal year, which must be determined in accordance with NRS 361.2275 .

4. The taxable value of other taxable personal property, except a mobile or manufactured home, must be determined by subtracting from the cost of replacement of the property all applicable depreciation and obsolescence. Depreciation of a billboard must be calculated at 1.5 percent of the cost of replacement for each year after the year of acquisition of the billboard, up to a maximum of 50 years.

5. The computed taxable value of any property must not exceed its full cash value. Each person determining the taxable value of property shall reduce it if necessary to comply with this requirement. A person determining whether taxable value exceeds that full cash value or whether obsolescence is a factor in valuation may consider: (a) Comparative sales, based on prices actually paid in market transactions. (b) A summation of the estimated full cash value of the land and contributory value of the improvements. (c) Capitalization of the fair economic income expectancy or fair economic rent, or an analysis of the discounted cash flow. A county assessor is required to make the reduction prescribed in this subsection if the owner calls to his or her attention the facts warranting it, if the county assessor discovers those facts during physical reappraisal of the property or if the county assessor is otherwise aware of those facts.

6. The Nevada Tax Commission shall, by regulation, establish: (a) Standards for determining the cost of replacement of improvements of various kinds. (b) Standards for determining the cost of replacement of personal property of various kinds. The standards must include a separate index of factors for application to the acquisition cost of a billboard to determine its replacement cost. (c) Schedules of depreciation for personal property based on its estimated life. (d) Criteria for the valuation of two or more parcels as a subdivision.

7. In determining, for the purpose of computing taxable value, the cost of replacement of: (a) Any personal property, the cost of all improvements of the personal property, including any additions to or renovations of the personal property, but excluding routine maintenance and repairs, must be added to the cost of acquisition of the personal property. (b) An improvement made on land, a county assessor may use any final representations of the improvement prepared by the architect or builder of the improvement, including, without limitation, any final building plans, drawings, sketches and surveys, and any specifications included in such representations, as a basis for establishing any relevant measurements of size or quantity.

8. The county assessor shall, upon the request of the owner, furnish within 15 days to the owner a copy of the most recent appraisal of the property, including, without limitation, copies of any sales data, materials presented on appeal to the county board of equalization or State Board of Equalization and other materials used to determine or defend the taxable value of the property.

9. The provisions of this section do not apply to property which is assessed pursuant to NRS 361.320 .
Nev. Rev. Stat. § 375A.690 — NV Code / Title 32 / Chapter 375A / Section 375A.690
Interest and penalty for nonpayment of tax
Status: in_force

Except as otherwise provided in NRS 360.232 and 360.320 , if the board determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, must not exceed an amount determined by applying the rate of interest set by the Executive Director pursuant to NRS 375A.205 to the amount of the taxes due.
Nev. Rev. Stat. § 361.457 — NV Code / Title 32 / Chapter 361 / Section 361.457
Establishment of combined tax rate: Prohibited agreements between local governments
Status: in_force

The governing bodies of the local governments within a county shall not agree upon a combined tax rate that is achieved by a larger local government agreeing to transfer money to a smaller local government whose boundaries are located within the boundaries of the larger local government to enable the smaller local government to lower its tax rate to establish a combined tax rate for the county that complies with the limitation set forth in NRS 361.453 .
Nev. Rev. Stat. § 360.540 — NV Code / Title 32 / Chapter 360 / Section 360.540
Service and contents of notice of sale of property seized to pay taxes
Status: in_force

1. Notice of the sale and the time and place of it must be given to the delinquent person in writing at least 10 days before the date set for the sale in the following manner: (a) The notice must be enclosed in an envelope addressed to the person at his or her last known address or place of business in this State. It must be deposited in the United States mail, postage prepaid. (b) The notice must also be published for at least 10 days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in the county, notice must be posted in three public places in the county 10 days before the date set for the sale.

2. The notice must contain a description of the property to be sold, a statement of the amount due, including interest, penalties and costs, the name of the delinquent, and the further statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or so much of it as is necessary, will be sold in accordance with law and the notice.
Nev. Rev. Stat. § 360.203 — NV Code / Title 32 / Chapter 360 / Section 360.203
Reduction of rate of certain taxes on business under certain circumstances; duties of Department
Status: in_force

1. Except as otherwise provided in subsection 4, on or before September 30 of each even-numbered year, the Department shall determine the combined revenue from the taxes imposed by chapters 363A and 363B of NRS and the commerce tax imposed by chapter 363C of NRS for the preceding fiscal year.

2. Except as otherwise provided in subsection 4, if the combined revenue determined pursuant to subsection 1 exceeds by more than 4 percent the amount of the combined anticipated revenue from those taxes for that fiscal year, as projected by the Economic Forum for that fiscal year pursuant to paragraph (e) of subsection 1 of NRS 353.228 and as adjusted by any legislation enacted by the Legislature that affects state revenue for that fiscal year, the Department shall determine the rate at which the taxes imposed pursuant to NRS 363A.130 and 363B.110 , in combination with the revenue from the commerce tax imposed by chapter 363C of NRS , would have generated a combined revenue of 4 percent more than the amount anticipated. In making the determination required by this subsection, the Department shall reduce the rate of the taxes imposed pursuant to NRS 363A.130 and 363B.110 in the proportion that the actual amount collected from each tax for the preceding fiscal year bears to the total combined amount collected from both taxes for the preceding fiscal year.

3. Except as otherwise provided in subsection 4, effective on July 1 of the odd-numbered year immediately following the year in which the Department made the determination described in subsection 1, the rates of the taxes imposed pursuant to NRS 363A.130 and 363B.110 that are determined pursuant to subsection 2, rounded to the nearest one-thousandth of a percent, must thereafter be the rate of those taxes, unless further adjusted in a subsequent fiscal year.

4. If, pursuant to subsection 3, the rate of the tax imposed pursuant to NRS 363B.110 is 1.17 percent: (a) The Department is no longer required to make the determinations required by subsections 1 and 2; and (b) The rate of the taxes imposed pursuant to NRS 363A.130 and 363B.110 must not be further adjusted pursuant to subsection 3.
Nev. Rev. Stat. § 361.590 — NV Code / Title 32 / Chapter 361 / Section 361.590
Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings
Status: in_force

1. If a property described in a certificate is not redeemed within the time allowed by law for its redemption, the tax receiver or his or her successor in office shall make to the county treasurer as trustee for the State and county a deed of the property, reciting in the deed substantially the matters contained in the certificate of sale or, in the case of a conveyance under NRS 361.604 , the order of the board of county commissioners, and that no person has redeemed the property during the time allowed for its redemption.

2. The deed must be recorded in the office of the county recorder within 30 days after the date of expiration of the period of redemption.

3. All such deeds are, except as against actual fraud, conclusive evidence that: (a) The property was assessed as required by law. (b) The property was equalized as required by law. (c) The taxes were levied in accordance with law. (d) The taxes were not paid. (e) At a proper time and place a certificate of delinquency was filed as prescribed by law, and by the proper officer. (f) If, pursuant to NRS 361.567 , the tax receiver has elected to use an expedited procedure for the sale of the property, the property was abandoned. (g) The property was not redeemed. (h) The person who executed the deed was the proper officer.

4. Such deeds are, except as against actual fraud, conclusive evidence of the regularity of all other proceedings, from the assessment by the county assessor to the execution of the deed.

5. Except as otherwise provided by specific statute, the deed conveys to the county treasurer as trustee for the State and county the property described therein, free of all encumbrances, except any easements of record for public utility purposes, any lien for taxes or assessments by any irrigation or other district for irrigation or other district purposes, and any interest and penalties on the property, except when the land is owned by the United States or this State, in which case it is prima facie evidence of the right of possession accrued as of the date of the deed to the purchaser, but without prejudice to the lien for other taxes or assessments or the claim of any such district for interest or penalties.

6. No tax assessed upon any property, or sale therefor, may be held invalid by any court of this State on account of: (a) Any irregularity in any assessment; (b) Any assessment or tax roll not having been made or proceeding had within the time required by law; or (c) Any other irregularity, informality, omission, mistake or want of any matter of form or substance in any proceedings which the Legislature might have dispensed with in the first place if it had seen fit so to do, and that does not affect the substantial property rights of persons whose property is taxed. All such proceedings in assessing and levying taxes, and in the sale and conveyance therefor, must be presumed by all the courts of this State to be legal until the contrary is shown affirmatively.
Nev. Rev. Stat. § 360.217 — NV Code / Title 32 / Chapter 360 / Section 360.217
Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts
Status: in_force

1. The Department shall adopt regulations to implement the provisions of NRS 363A.137 and 363B.117 .

2. The regulations adopted pursuant to this section: (a) Must include, without limitation, procedures for claiming a credit provided for by NRS 363A.137 and 363B.117 . (b) Must not include any requirement that the Board of Trustees of the College Savings Plans of Nevada created by NRS 353B.005 submit any reports to the Department regarding the contributions described in NRS 363A.137 and 363B.117 .

3. Any regulations adopted pursuant to this section regarding any deadline by which an employer, as that term is defined in NRS 363A.030 or 363B.030 , must make a contribution in order to claim a credit provided for by NRS 363A.137 and 363B.117 must, to the extent practicable, be consistent with any regulations adopted pursuant to this title regarding any similar deadline by which such an employer must make a contribution to a plan authorized by 26 U.S.C. § 401(k) .
Nev. Rev. Stat. § 372B.100 — NV Code / Title 32 / Chapter 372B / Section 372B.100
Applicability of chapter 360 of NRS
Status: in_force

The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.
Nev. Rev. Stat. § 361.7322 — NV Code / Title 32 / Chapter 361 / Section 361.7322
Record of assignment
Status: in_force

The county treasurer shall make a notation in his or her records whenever he or she assigns a tax lien pursuant to the provisions of NRS 361.7303 to 361.733 , inclusive.
Nev. Rev. Stat. § 365.324 — NV Code / Title 32 / Chapter 365 / Section 365.324
Collection of taxes on certain motor vehicle fuel by supplier; purchase of fuel by supplier or exporter; records of sales between suppliers
Status: in_force

1. Except as otherwise provided in subsection 2, each supplier who sells or distributes motor vehicle fuel, other than aviation fuel, shall, at the time the motor vehicle fuel is distributed from a terminal, collect the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive.

2. A supplier shall not collect the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive, if the purchaser of the motor vehicle fuel is: (a) A supplier; or (b) An exporter.

3. A supplier or exporter shall not purchase motor vehicle fuel on which the tax has been paid, except that a newly licensed supplier or exporter may purchase such fuel during its first month of operation.

4. A supplier who sells motor vehicle fuel, other than aviation fuel, to any other supplier shall keep such records of the transaction as the Department may require. The Department shall adopt regulations setting forth: (a) The records which must be kept by a supplier pursuant to this subsection; and (b) The period for which those records must be kept.
Nev. Rev. Stat. § 372.330 — NV Code / Title 32 / Chapter 372 / Section 372.330
Sale to common carrier
Status: in_force

There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.
Nev. Rev. Stat. § 361.603 — NV Code / Title 32 / Chapter 361 / Section 361.603
Acquisition by local government or Nevada System of Higher Education of property held in trust
Status: in_force

1. Any local government or the Nevada System of Higher Education may, in the manner provided in this section, acquire property held in trust by the treasurer of the county in which the local government or any part of the System is located by virtue of any deed made pursuant to the provisions of this chapter.

2. Whenever any local government or the Nevada System of Higher Education determines that a public purpose may be served by the acquisition of the property, it may make application to the board of county commissioners for permission to acquire the property. If the board of county commissioners approves the application, it shall direct the county treasurer to give notice of intent to sell to the last known owner or heirs or devisees of the last known owner of the property in the manner provided by law.

3. The last known owner may, within 90 days after the notice, redeem the property by paying to the treasurer the amount of the delinquent taxes, plus penalties, interest and costs.

4. If the owner fails to redeem the property within the time allowed, the county treasurer shall transfer the property to the local government or the Board of Regents of the University of Nevada upon receiving from it the amount of the delinquent taxes, except as otherwise provided in subsection 5.

5. If property is so transferred to a local government for street, sewer or drainage uses, for use in a program for the rehabilitation of abandoned residential properties established by the local government pursuant to chapter 279B of NRS , or for use as open-space real property as designated in a city, county or regional comprehensive plan, the delinquent taxes need not be paid.

6. As used in this section, “open-space real property” has the meaning ascribed to it in NRS 361A.040 .
Nev. Rev. Stat. § 360.960 — NV Code / Title 32 / Chapter 360 / Section 360.960
Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development
Status: in_force

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

1. Except as otherwise provided in this section, the Office of Economic Development shall not approve transferable tax credits: (a) For Fiscal Year 2015-2016, 2016-2017, 2017-2018, 2018-2019, 2019-2020, 2020-2021 or 2021-2022, if approval of the transferable tax credits would cause the total amount of transferable tax credits issued pursuant to NRS 360.900 to 360.975 , inclusive, in that Fiscal Year to exceed $45,000,000. (b) For a fiscal year beginning on or after July 1, 2022.

2. The total amount of transferable tax credits issued pursuant to NRS 360.900 to 360.975 , inclusive, to all qualified projects in this State must not exceed $195,000,000.

3. If in any fiscal year the Office does not approve an amount of transferable tax credits equal to the total amount authorized by paragraph (a) or (b) of subsection 1, the remaining amount of transferable tax credits must be carried forward and made available for approval during subsequent fiscal years ending on or before June 30, 2022.

4. Each transferable tax credit issued pursuant to NRS 360.900 to 360.975 , inclusive, expires 4 years after the date on which the transferable tax credit is issued to the lead participant. A transferable tax credit issued pursuant to NRS 360.900 to 360.975 , inclusive, may be transferred only once.
Nev. Rev. Stat. § 360.864 — NV Code / Title 32 / Chapter 360 / Section 360.864
“Project” defined
Status: in_force

“ Project ” means a project for the acquisition, development, construction, improvement, expansion, reconstruction or rehabilitation of a qualified low-income housing project, as defined in 26 U.S.C. § 42(g) , located in this State.
Nev. Rev. Stat. § 366.221 — NV Code / Title 32 / Chapter 366 / Section 366.221
Special fuel user: Exemptions from licensing
Status: in_force

1. Except as otherwise provided in subsection 2, a special fuel user's license is not required of the following classes of special fuel users: (a) Operators of motor vehicles who make occasional trips into this State for service or repair. (b) Operators of house coaches as defined in NRS 484B.027 . (c) Operators of motor vehicles having a declared gross weight of 26,000 pounds or less. (d) Operators of unladen motor vehicles purchased in this State for the trip from the point of delivery to the state boundary. (e) Operators of motor vehicles who make occasional trips into or across this State for nonprofit or eleemosynary purposes. (f) Operators of motor vehicles which are operated exclusively within this State.

2. A person otherwise exempt pursuant to subsection 1 who does not purchase special fuel in this State in an amount commensurate with his or her consumption of special fuel in the propulsion of motor vehicles on the highways of this State shall secure a special fuel user's license.
Nev. Rev. Stat. § 375A.025 — NV Code / Title 32 / Chapter 375A / Section 375A.025
“Federal credit” defined
Status: in_force

“Federal credit” means the maximum amount of the credit against the federal estate tax for state death taxes allowed by 26 U.S.C. § 2011 , in respect to a decedent's taxable estate.
Nev. Rev. Stat. § 373.110 — NV Code / Title 32 / Chapter 373 / Section 373.110
Distribution and use of net proceeds of taxes; regional street and highway fund
Status: in_force

All the net proceeds of any county fuel tax:

1. Imposed pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065 , paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 which are received by the county pursuant to NRS 373.080 must, except as otherwise provided in NRS 373.0675 and 373.119 , be deposited by the county treasurer in a fund to be known as the regional street and highway fund in the county treasury, and disbursed only in accordance with the provisions of this chapter and chapter 277A of NRS . After July 1, 1975, the regional street and highway fund must be accounted for as a separate fund and not as a part of any other fund.

2. Imposed pursuant to the provisions of paragraph (a), (b) or (c) of subsection 1 of NRS 373.065 , paragraph (a), (b) or (c) of subsection 1 of NRS 373.066 or paragraph (a), (b) or (c) of subsection 1 of NRS 373.0663 which are received by the county pursuant to NRS 373.080 must be allocated, disbursed and used as provided in the ordinance imposing the tax.
Nev. Rev. Stat. § 366.670 — NV Code / Title 32 / Chapter 366 / Section 366.670
Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality
Status: in_force

1. No action authorized by subsection 2 of NRS 366.660 may be instituted more than 90 days after payment under protest has been made. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayments.

2. No grounds of illegality shall be considered by the court other than those set forth in the protest filed at the time of such payment.
Nev. Rev. Stat. § 366.070 — NV Code / Title 32 / Chapter 366 / Section 366.070
“Special fuel supplier” defined
Status: in_force

1. “ Special fuel supplier ” means a person who: (a) Imports or acquires immediately upon importation into this State special fuel from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State; (b) Exports special fuel to a location outside of this State; (c) Produces, manufactures or refines special fuel in this State; or (d) Otherwise acquires for distribution in this State special fuel with respect to which there has been no previous taxable sale or use.

2. The term does not include a special fuel manufacturer.
Nev. Rev. Stat. § 368A.100 — NV Code / Title 32 / Chapter 368A / Section 368A.100
“Slot machine” defined
Status: in_force

“ Slot machine ” has the meaning ascribed to it in NRS 463.0191 .
Nev. Rev. Stat. § 375A.650 — NV Code / Title 32 / Chapter 375A / Section 375A.650
Board of arbitration to be appointed
Status: in_force

If only this state and one other state are involved, the Department and the taxing official of the other state shall each appoint a member of a board of arbitration, and these members shall appoint the third member of the board. If this state and more than one other state are involved, the taxing officials thereof shall agree upon the authorities charged with the duty of administering the laws relating to death taxes in three states not involved in the dispute and each of these authorities shall appoint a member of the board of arbitration. The board shall select one of its members as chair.
Nev. Rev. Stat. § 361.7314 — NV Code / Title 32 / Chapter 361 / Section 361.7314
Posting of bond by assignee; exception
Status: in_force

1. Except as otherwise provided in subsection 4, an assignee shall post a cash bond or surety bond: (a) In the penal sum of $500,000; and (b) Conditioned to provide indemnification to any owner of real property in this State with respect to which a tax lien is assigned to the assignee if the owner is determined to have suffered damage as a result of the assignee's wrongful failure or refusal to perform the obligations of the assignee under an agreement entered into pursuant to NRS 361.7311 .

2. No part of the bond required by this section may be withdrawn while any agreement entered into pursuant to NRS 361.7311 , to which the assignee is a party, remains in effect with respect to real property in this State.

3. Except as otherwise provided in subsection 4, each assignee shall annually submit to the Secretary of State a written statement, made under penalty of perjury: (a) That the assignee has posted the bond required by this section; and (b) Stating the name and business address of the surety or person with whom the bond has been posted. Any assignee or other person who knowingly makes or causes to be made a false statement to the Secretary of State pursuant to this subsection is guilty of a misdemeanor.

4. The provisions of this section do not apply to any assignee who is related within the third degree of consanguinity to the owner of the real property that is the subject of the assignment.
Nev. Rev. Stat. § 376A.030 — NV Code / Title 32 / Chapter 376A / Section 376A.030
Authority of board of county commissioners following adoption of open-space plan
Status: in_force

1. If an open-space plan is adopted pursuant to NRS 376A.020 , the board of county commissioners may: (a) Operate, manage, improve and maintain as open space land, any land to which the county holds title, or to which a city within the county holds title if the governing body of the city so requests; and (b) Acquire by purchase, contracts of purchase which extend beyond their respective terms of office, by gift, or by any other manner, parcels of land, rights in land or water rights in connection therewith for open-space use in accordance with the open-space plan.

2. For the purpose of this section, title is held by the county or the city if the county or the city has the right to acquire a clear title by discharging a fixed encumbrance, whether created by contract, mortgage or deed of trust.
Nev. Rev. Stat. § 375A.310 — NV Code / Title 32 / Chapter 375A / Section 375A.310
Warrant for enforcement of lien; levy and sale
Status: in_force

At any time within 10 years after a person is delinquent in the payment of any tax, interest or penalty, or within 10 years after the last recording or filing of a notice of a lien for taxes, the Department may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the State. The warrant must be directed to any sheriff and has the same effect as a writ of execution. The warrant must be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and sale pursuant to a writ of execution.
Nev. Rev. Stat. § 363A.040 — NV Code / Title 32 / Chapter 363A / Section 363A.040
“Employment” defined
Status: in_force

“ Employment ” has the meaning ascribed to it in NRS 612.065 to 612.145 , inclusive.
Nev. Rev. Stat. § 360.7584 — NV Code / Title 32 / Chapter 360 / Section 360.7584
“Nevada resident” defined
Status: in_force

“ Nevada resident ” means a bona fide resident as that term is defined in NRS 361.015 .
Nev. Rev. Stat. § 360.950 — NV Code / Title 32 / Chapter 360 / Section 360.950
Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of information to Office; confidentiality of information contained in application
Status: in_force

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

1. If the Office of Economic Development receives an application pursuant to NRS 360.945 , the Office: (a) Shall not consider the application unless the Office has requested a letter of acknowledgment of the request for an abatement from any county, school district, city or town which the Office determines may experience a direct economic effect as a result of the abatement. (b) Shall not take any action on the application unless the Office takes that action at a public meeting conducted for that purpose. (c) Shall, at least 30 days before any public meeting conducted for the purpose of taking any action on the application, provide notice of the application and the date, time and location of the public meeting at which the Office will consider the application to: (1) Each participant in the project; (2) The Department; (3) The Nevada Gaming Control Board; (4) The governing body of the county, the board of trustees of the school district and the governing body of the city or town, if any, in which the project will be located; (5) The governing body of any other political subdivision that the Office determines could experience a direct economic effect as a result of the abatement; and (6) The general public.

2. The date of the public meeting to consider an application submitted pursuant to NRS 360.945 must be not later than 60 days after the date on which the Office receives the completed application.

3. The Office shall approve an application submitted pursuant to NRS 360.945 if the Office finds that the project is a qualified project. The Office shall issue a decision on the application not later than 30 days after the conclusion of the public meeting on the application.

4. The lead participant in a qualified project shall submit all accountings and other required information to the Office and the Department not later than 30 days after a date specified in the decision issued by the Office. If the Office or the Department determines that information submitted pursuant to this subsection is incomplete, the lead participant shall, not later than 30 days after receiving notice that the information is incomplete, provide to the Office or the Department, as applicable, all additional information required by the Office or the Department.

5. Until the Office of Economic Development provides notice of the application and the public meeting pursuant to paragraph (c) of subsection 1, the information contained in the application provided to the Office of Economic Development: (a) Is confidential proprietary information of the business; (b) Is not a public record; and (c) Must not be disclosed to any person who is not an officer or employee of the Office of Economic Development unless the lead participant consents to the disclosure.

6. After the Office provides notice of the application and the public meeting pursuant to paragraph (c) of subsection 1: (a) The application is a public record; and (b) Upon request by any person, the Executive Director of the Office shall disclose the application to the person who made the request, except for any information in the application that is protected from disclosure pursuant to subsection 7.

7. Before the Executive Director of the Office discloses the application to the public, the lead participant may submit a request to the Executive Director of the Office to protect from disclosure any information in the application which, under generally accepted business practices, would be considered a trade secret or other confidential proprietary information of the business. After consulting with the business, the Executive Director of the Office shall determine whether to protect the information from disclosure. The decision of the Executive Director of the Office is final and is not subject to judicial review. If the Executive Director of the Office determines to protect the information from disclosure, the protected information: (a) Is confidential proprietary information of the business; (b) Is not a public record; (c) Must be redacted by the Executive Director of the Office from any copy of the application that is disclosed to the public; and (d) Must not be disclosed to any person who is not an officer or employee of the Office of Economic Development unless the lead participant consents to the disclosure.
Nev. Rev. Stat. § 370.052 — NV Code / Title 32 / Chapter 370 / Section 370.052
“Tobacco product package” defined
Status: in_force

“Tobacco product package” means the individual pack, box or other container that contains any other tobacco product. The term does not include a container that itself contains other containers.
Nev. Rev. Stat. § 363C.660 — NV Code / Title 32 / Chapter 363C / Section 363C.660
Allowance of interest in judgment for amount illegally collected
Status: in_force

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
Nev. Rev. Stat. § 369.111 — NV Code / Title 32 / Chapter 369 / Section 369.111
“Supplier” defined
Status: in_force

As used in this chapter, “ supplier ” means, with respect to liquor which is brewed, distilled, fermented, manufactured, rectified, produced or bottled:

1. Outside the United States: (a) The brewer, distiller, manufacturer, producer, rectifier, vintner or bottler of the liquor, or his or her designated agent; or (b) The owner of the liquor when it is first transported into any area under the jurisdiction of the United States Government, if the brewer, distiller, manufacturer, rectifier, producer, vintner or bottler of the liquor, or a designated agent of such a person, has not designated an importer to import the liquor into this State;

2. Within the United States but outside this State, the brewer, distiller, manufacturer, rectifier, producer, vintner or bottler of the liquor, or his or her designated agent; or

3. Within this State, the brewery, brew pub, distiller, craft distillery, manufacturer, rectifier, producer or bottler of the liquor or his or her designated agent.
Nev. Rev. Stat. § 360.930 — NV Code / Title 32 / Chapter 360 / Section 360.930
“Project” defined
Status: in_force

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

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

1. Located within the geographic boundaries of a single project site 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. § 374.215 — NV Code / Title 32 / Chapter 374 / Section 374.215
Tax must be displayed separately from price
Status: in_force

The tax required to be collected by the retailer from the purchaser shall 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. § 366.0255 — NV Code / Title 32 / Chapter 366 / Section 366.0255
“Dyed special fuel” defined
Status: in_force

“ Dyed special fuel ” means special fuel which, in accordance with subsection 1 of NRS 366.203 , must be dyed before it is removed for distribution from the rack.
Nev. Rev. Stat. § 372.7282 — NV Code / Title 32 / Chapter 372 / Section 372.7282
Claim of exemption by 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 372.7282 effective July 1, 2031. >

1. A person who wishes to claim an exemption pursuant to NRS 372.7281 must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department. A person who wishes to claim an exemption pursuant to subsection 4 or 5 of NRS 372.7281 must file the application not later than 30 days before the date on which Nevada Day is observed pursuant to NRS 236.015 , unless a different deadline is specified by the Department by regulation, provided that any deadline established by the Department must not be earlier than 45 days before the date on which Nevada Day is observed.

2. If the Department determines that a person is eligible for the exemption provided pursuant to NRS 372.7281 , the Department shall issue a letter of exemption to the person. A letter of exemption issued to a member of the Nevada National Guard described in subsection 1 of NRS 372.7281 or a relative of a member described in subsection 2 of NRS 372.7281 expires 30 days after the member of the Nevada National Guard returns to the United States. A letter of exemption issued to a relative of a deceased member of the Nevada National Guard described in subsection 3 of NRS 372.7281 expires on the date 3 years after the date of the death of the member. A letter of exemption issued to a member of the Nevada National Guard described in subsection 4 of NRS 372.7281 or a relative of a member described in subsection 5 of NRS 372.7281 expires on December 31 of the year it is issued but may be renewed. A retailer who makes a retail sale of tangible personal property to a member of the Nevada National Guard described in subsection 4 of NRS 372.7281 or a relative of a member described in subsection 5 of NRS 372.7281 shall collect the tax imposed by this chapter.

3. To claim an exemption pursuant to subsection 1, 2 or 3 of NRS 372.7281 for the sale of tangible personal property to such a person: (a) The person must provide a copy of the letter of exemption to the retailer from whom the person purchases the property; and (b) The retailer must retain and present upon request a copy of the letter of exemption to the Department.

4. To claim an exemption pursuant to subsection 4 or 5 of NRS 372.7281 , as applicable, for the sale of tangible personal property to such a person, not later than 30 calendar days after the date of the sale, the person must submit to the Department: (a) A request for a refund of the tax paid by the person upon a sale of tangible personal property that was exempt from tax pursuant to subsection 4 or 5 of NRS 372.7281 , as applicable; (b) A copy of the letter of exemption issued to the person; and (c) A copy of the receipt which was provided to the person by the retailer from whom the person purchased the property and which indicates that the person to whom the letter of exemption was issued paid tax upon a sale of tangible personal property that was exempt from tax pursuant to subsection 4 or 5 of NRS 372.7281 , as applicable. The Department shall issue a refund to a person who submits the information required by this subsection within the period established by this subsection.

5. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.
Nev. Rev. Stat. § 366.650 — NV Code / Title 32 / Chapter 366 / Section 366.650
Requirements for refund or credit; examination of records of claimant
Status: in_force

1. If illegally or through error the Department collects or receives any excise tax, penalty or interest imposed pursuant to this chapter, the excise tax, penalty or interest must be refunded to the person who paid the tax, penalty or interest. A written application for a refund, including, without limitation, a request for a refund that is submitted on an amended tax return, stating the specific grounds therefor, must be made within 12 months after the date of payment, whether or not the excise tax, penalty or interest was paid voluntarily or under protest.

2. Refunds must be made to a successor, assignee, estate or heir of the person if written application is made within the time limit.

3. Any amount determined to be refundable by the Department must be refunded or credited to any amounts then due from the special fuel supplier or special fuel dealer.

4. All amounts refunded pursuant to the provisions of this chapter must be paid from the State Highway Fund on claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.

5. A licensed special fuel user operating interstate or off road, or both, who can prove to the satisfaction of the Department that his or her special fuel purchases in Nevada exceed his or her use of the special fuel over the highways of this State for a certain quarter must apply credit to any excise taxes, penalties or interest required by this chapter or fees, taxes, penalties or interest applicable pursuant to chapter 371, 482 or 706 of NRS and any balance may be refunded or credited to succeeding reports.

6. A person who wishes to apply for a refund of the tax on special fuel paid by the person pursuant to subsection 5 of NRS 366.207 must: (a) Submit an application for the refund on a form prescribed by the Department; and (b) Establish to the satisfaction of the Department that within a period of 6 months the person purchased not less than 200 gallons of special fuel in this State which was used for a purpose that is exempt from the tax on special fuel pursuant to NRS 366.200 . The Department shall refund to an applicant who complies with the provisions of this subsection a refund in an amount equal to the tax paid by the applicant less the percentage allowed the special fuel supplier pursuant to NRS 366.390 .

7. To establish the validity of any claim for a refund, the Department may, upon demand, examine the books and records of the claimant. The failure of the claimant to accede to such a demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.

8. No refund of special fuel taxes may be made for off-highway use of special fuel consumed in watercraft in this State for recreational purposes.
Nev. Rev. Stat. § 372.745 — NV Code / Title 32 / Chapter 372 / Section 372.745
Reports for administering use tax: Filing; contents
Status: in_force

In its administration of the use tax, the Department may require the filing of reports by any person or class of persons having in their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report must:

1. Be filed when the Department requires.

2. Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale, and such other information as the Department may require.
Nev. Rev. Stat. § 370.490 — NV Code / Title 32 / Chapter 370 / Section 370.490
Allowance of credits
Status: in_force

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

1. The Department shall allow a credit of the amount of the tax paid pursuant to NRS 370.450 , not including any amount of the tax retained by the wholesale dealer of other tobacco products to cover the costs of collecting and administering the tax, for other tobacco products that may no longer be sold. If the other tobacco products have been purchased and delivered, a credit memo of the manufacturer is required for proof of returned merchandise.

2. A credit must also be granted for any other tobacco products shipped from this State and destined for retail sale and consumption outside the State on which the tax has previously been paid. A duplicate or copy of the invoice is required for proof of the sale outside the State.

3. A wholesale dealer of other tobacco products may claim a credit by filing with the Department the proof required by this section. The claim must be made on a form prescribed by the Department.
Nev. Rev. Stat. § 375A.030 — NV Code / Title 32 / Chapter 375A / Section 375A.030
“Gross estate” defined
Status: in_force

“Gross estate” has the meaning ascribed to “gross estate” in 26 U.S.C. § 2031 .
Nev. Rev. Stat. § 372B.250 — NV Code / Title 32 / Chapter 372B / Section 372B.250
Prohibited acts; penalty
Status: in_force

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

2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 374.352 — NV Code / Title 32 / Chapter 374 / Section 374.352
Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim
Status: in_force

1. If a purchaser wishes to claim an exemption from the taxes imposed by this chapter, the retailer shall obtain such information from the purchaser as is required by the Department.

2. The Department shall, to the extent feasible, establish an electronic system for submitting a request for an exemption. A purchaser is not required to provide a signature to claim an exemption if the request is submitted electronically.

3. The Department may establish a system whereby a purchaser who is exempt from the payment of the taxes imposed by this chapter is issued an identification number that can be presented to the retailer at the time of sale.

4. A retailer shall maintain such records of exempt transactions as are required by the Department and provide those records to the Department upon request.

5. Except as otherwise provided in this subsection, a retailer who complies with the provisions of this section is not liable for the payment of any tax imposed by this chapter if the purchaser improperly claims an exemption. If the purchaser improperly claims an exemption, the purchaser is liable for the payment of the tax. The provisions of this subsection do not apply if the retailer: (a) Fraudulently fails to collect the tax; (b) Solicits a purchaser to participate in an unlawful claim of an exemption; or (c) Accepts a certificate of exemption from a purchaser who claims an entity-based exemption, the subject of the transaction sought to be covered by the certificate is actually received by the purchaser at a location operated by the seller, and the Department provides, and posts on a website or other Internet site that is operated or administered by or on behalf of the Department, a certificate of exemption which clearly and affirmatively indicates that the claimed exemption is not available.

6. As used in this section: (a) “ Entity-based exemption ” means an exemption based on who purchases the product or who sells the product, and which is not available to all. (b) “ Retailer ” includes a certified service provider, as that term is defined in NRS 360B.060 , acting on behalf of a retailer who is registered pursuant to NRS 360B.200 .
Nev. Rev. Stat. § 375B.260 — NV Code / Title 32 / Chapter 375B / Section 375B.260
Payment to be applied to interest, penalty and tax
Status: in_force

Every payment received by the Department on the tax imposed by NRS 375B.100 must be applied:

1. To any interest due on the tax;

2. To any penalty; and

3. If there is any balance, to the tax itself,

in that order.
Nev. Rev. Stat. § 374.065 — NV Code / Title 32 / Chapter 374 / Section 374.065
“Sale” defined
Status: in_force

1. “ Sale ” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

2. “ Transfer of possession ,” “ lease ,” or “ rental ” includes only transactions found by the Department to be in lieu of a transfer of title, exchange or barter.

3. “ Sale ” includes: (a) The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting. (b) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others. (c) The furnishing, preparing, or serving for a consideration of food, meals or drinks, but does not include 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. (d) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price. (e) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.
Nev. Rev. Stat. § 370.5044 — NV Code / Title 32 / Chapter 370 / Section 370.5044
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 Nevada Tax 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. § 360.450 — NV Code / Title 32 / Chapter 360 / Section 360.450
Recordation of abstract or copy of judgment; effect and duration of resulting lien
Status: in_force

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

2. From the time of its recordation, it shall become a lien upon all real and personal property in such county owned by the judgment debtor at the time, or which he or she may afterward acquire, until the lien expires. The lien shall have the force, effect and priority of a judgment lien and shall continue for 5 years from the date of the judgment so entered by the county clerk unless sooner released or otherwise discharged.
Nev. Rev. Stat. § 370.002 — NV Code / Title 32 / Chapter 370 / Section 370.002
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 370.004 and 370.006 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360A.330 — NV Code / Title 32 / Chapter 360A / Section 360A.330
Recordation of certificate of delinquency; effect, duration and extension of resulting lien
Status: in_force

1. If any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is not paid when due, the Department may, within 3 years after the date that the tax or fee became due, file for record a certificate in the office of any county recorder which states: (a) The amount of the tax or fee and any interest or penalties due; (b) The name and address of the person who is liable for the amount due as they appear on the records of the Department; and (c) That the Department has complied with the procedures required by law for determining the amount due.

2. From the time of the filing of the certificate, the amount due, including interest and penalties, constitutes a lien upon all real and personal property in the county owned by the person or acquired by the person afterwards and before the lien expires. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the filing of the certificate unless sooner released or otherwise discharged.

3. Within 5 years after the date of the filing of the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by filing for record a new certificate in the office of the county recorder of any county. From the time of filing, the lien is extended to all real and personal property in the county owned by the person or acquired by the person afterwards for 5 years, unless sooner released or otherwise discharged.
Nev. Rev. Stat. § 368A.080 — NV Code / Title 32 / Chapter 368A / Section 368A.080
“Licensed gaming establishment” defined
Status: in_force

“ Licensed gaming establishment ” has the meaning ascribed to it in NRS 463.0169 .
Nev. Rev. Stat. § 360B.240 — NV Code / Title 32 / Chapter 360B / Section 360B.240
Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State
Status: in_force

1. The Department shall maintain a list that denotes for each five-digit and nine-digit zip code in this State the combined rates of sales taxes and the combined rates of use taxes imposed in the area of that zip code, and the applicable taxing jurisdictions, including, without limitation, any pertinent Indian reservation or Indian colony. If the combined rate of all the sales taxes or use taxes respectively imposed within the area of a zip code is not the same for the entire area of the zip code, the Department shall denote in the list the lowest combined tax rates for the entire zip code.

2. If a street address does not have a nine-digit zip code or if a registered seller or certified service provider is unable to determine the nine-digit zip code applicable to a purchase after exercising due diligence to determine that information, that seller or certified service provider may, except as otherwise provided in subsection 3, apply the rate denoted for the five-digit zip code in the list maintained pursuant to this section. For the purposes of this subsection, there is a rebuttable presumption that a registered seller or certified service provider has exercised due diligence if the seller or certified service provider has attempted to determine the nine-digit zip code applicable to a purchase by using software approved by the Department which makes that determination from the street address and five-digit zip code applicable to the purchase.

3. The list maintained pursuant to this section does not apply to and must not be used for any transaction regarding which a purchased product is received by the purchaser at the business location of the seller.
Nev. Rev. Stat. § 365.410 — NV Code / Title 32 / Chapter 365 / Section 365.410
Examination of claimant's books and records; effect of refusal to permit examination
Status: in_force

In order to establish the validity of any claim the Department may, upon demand, examine the books and records of the claimant for such purpose. The failure of the claimant to accede to such demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.
Nev. Rev. Stat. § 365.031 — NV Code / Title 32 / Chapter 365 / Section 365.031
“Exporter” defined
Status: in_force

“Exporter” means a person, other than a supplier, who receives motor vehicle fuel, other than aviation fuel, in this State and sells or distributes that fuel outside this State.
Nev. Rev. Stat. § 360A.060 — NV Code / Title 32 / Chapter 360A / Section 360A.060
Penalty for failure to pay within required time
Status: in_force

Unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 to this State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee that is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 1 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
Nev. Rev. Stat. § 360.417 — NV Code / Title 32 / Chapter 360 / Section 360.417
Penalty for failure to pay tax or fee
Status: in_force

Except as otherwise provided in NRS 360.232 and 360.320 , and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS , any of the taxes provided for in NRS 372A.290 , or any fee provided for in NRS 482.313 , 482C.230 or 482C.240 , and any person or governmental entity that fails to pay any fee provided for in NRS 360.787 , to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment. The amount of any penalty imposed must be based on a graduated schedule adopted by the Nevada Tax Commission which takes into consideration the length of time the tax or fee remained unpaid.
Nev. Rev. Stat. § 361.105 — NV Code / Title 32 / Chapter 361 / Section 361.105
Exemptions of nonprofit private schools
Status: in_force

Nonprofit private schools, with lots appurtenant thereto and furniture and equipment, shall be exempt from taxation.
Nev. Rev. Stat. § 374.111 — NV Code / Title 32 / Chapter 374 / Section 374.111
Additional amount
Status: in_force

In addition to the amount of tax imposed pursuant to NRS 374.110 , for the privilege of selling tangible personal property at retail an additional amount of tax is hereby imposed upon all retailers at the rate of 0.35 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.
Nev. Rev. Stat. § 363A.150 — NV Code / Title 32 / Chapter 363A / Section 363A.150
Certification of excess amount collected; credit and refund
Status: in_force

If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person or his or her successors in interest.
Nev. Rev. Stat. § 360.780 — NV Code / Title 32 / Chapter 360 / Section 360.780
Participants in exhibition: Exemption from licensing requirement
Status: in_force

A person who takes part in an exhibition held in this State for a purpose related to the conduct of a business is not required to obtain a state business license specifically for that event if the operator of the facility where the exhibition is held pays the licensing fee on behalf of that person pursuant to NRS 360.787 .
Nev. Rev. Stat. § 361.570 — NV Code / Title 32 / Chapter 361 / Section 361.570
Trustee's certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust
Status: in_force

1. Pursuant to the notice given as provided in NRS 361.5648 and 361.565 and at the time stated in the notice, the tax receiver shall make out a certificate that describes each property on which delinquent taxes, penalties, interest and costs have not been paid. Except as otherwise provided in this subsection, the certificate authorizes the county treasurer, as trustee for the State and county, to hold each property described in the certificate for the period of 2 years after the first Monday in June of the year the certificate is dated, unless sooner redeemed. For each property described in the certificate that has been determined to be abandoned pursuant to NRS 361.567 , the certificate authorizes the county treasurer, as trustee for the State and county, to hold the property for the period of 1 year after the first Monday in June of the year the certificate is dated, unless sooner redeemed.

2. The certificate must specify: (a) The amount of delinquency on each property, including the amount and year of assessment; (b) The taxes, and the penalties and costs added thereto, on each property, and that, except as otherwise provided in NRS 360.232 and 360.320 , interest on the taxes will be added at the rate of 10 percent per annum, assessed monthly, from the date due until paid; and (c) The name of the owner or taxpayer of each property, if known.

3. The certificate must state: (a) For each property described in the certificate that has not been determined to be abandoned pursuant to NRS 361.567 , that each such property may be redeemed within 2 years after the date of the certificate; (b) For each property described in the certificate that has been determined to be abandoned pursuant to NRS 361.567 , that each such property may be redeemed within 1 year after the date of the certificate; (c) That the title to each property not redeemed vests in the county for the benefit of the State and county; and (d) That a tax lien may be assigned against the parcel pursuant to the provisions of NRS 361.7303 to 361.733 , inclusive.

4. Until the expiration of the period of redemption, each property held pursuant to the certificate must be assessed annually to the county treasurer as trustee. Before the owner or his or her successor redeems the property, he or she must also pay the county treasurer holding the certificate any additional taxes, penalties and costs assessed and accrued against the property after the date of the certificate, together with interest on the taxes at the rate of 10 percent per annum, assessed monthly, from the date due until paid, unless otherwise provided in NRS 360.232 and 360.320 .

5. A county treasurer shall take a certificate issued to him or her pursuant to this section. The county treasurer may cause the certificate to be recorded in the office of the county recorder against each property described in the certificate to provide constructive notice of the amount of delinquent taxes on each property respectively. The certificate reflects the amount of delinquent taxes, penalties, interest and costs due on the properties described in the certificate on the date on which the certificate was recorded, and the certificate need not be amended subsequently to indicate additional taxes, penalties, interest and costs assessed and accrued or the repayment of any of those delinquent amounts. The recording of the certificate does not affect the statutory lien for taxes provided in NRS 361.450 .
Nev. Rev. Stat. § 361.050 — NV Code / Title 32 / Chapter 361 / Section 361.050
United States property exempted
Status: in_force

All lands and other property owned by the United States, not taxable because of the Constitution or laws of the United States, shall be exempt from taxation.
Nev. Rev. Stat. § 372B.070 — NV Code / Title 32 / Chapter 372B / Section 372B.070
“Taxpayer” defined
Status: in_force

“ Taxpayer ” means:

1. An autonomous vehicle network company;

2. A common motor carrier of passengers;

3. A taxicab; or

4. A transportation network company.
Nev. Rev. Stat. § 365.026 — NV Code / Title 32 / Chapter 365 / Section 365.026
“Department” defined
Status: in_force

“ Department ” means the Department of Motor Vehicles.
Nev. Rev. Stat. § 375A.800 — NV Code / Title 32 / Chapter 375A / Section 375A.800
Power of Department to adopt regulations
Status: in_force

The Department may adopt regulations relating to the administration and enforcement of this chapter, and may prescribe the extent, if any, to which any regulation is applied to an estate without retroactive effect.
Nev. Rev. Stat. § 374.040 — NV Code / Title 32 / Chapter 374 / Section 374.040
“Occasional sale” defined
Status: in_force

1. “Occasional sale,” includes: (a) A sale of property not held or used by a seller in the course of an activity for which he or she is required to hold a seller's permit, provided such sale is not one of a series of sales sufficient in number, scope and character to constitute an activity requiring the holding of a seller's permit. (b) Any transfer of all or substantially all the property held or used by a person in the course of such an activity when after such transfer the real or ultimate ownership of such property is substantially similar to that which existed before such transfer.

2. For the purposes of this section, stockholders, bondholders, partners or other persons holding an interest in a corporation or other entity are regarded as having the “ real or ultimate ownership ” of the property of such corporation or other entity.
Nev. Rev. Stat. § 374.375 — NV Code / Title 32 / Chapter 374 / Section 374.375
Reimbursement for collection of tax
Status: in_force

1. Except as otherwise provided in subsection 2, if the taxes imposed by this chapter are paid in accordance with NRS 374.360 , a taxpayer may deduct and withhold from the taxes otherwise due from the taxpayer 0.25 percent thereof as reimbursement for the cost of collecting the tax.

2. The regulations adopted by the Department pursuant to NRS 360B.110 may authorize the deduction and withholding from the taxes otherwise due from a taxpayer such other amounts as are required to carry out the Streamlined Sales and Use Tax Agreement.
Nev. Rev. Stat. § 368A.070 — NV Code / Title 32 / Chapter 368A / Section 368A.070
“Game” defined
Status: in_force

“ Game ” has the meaning ascribed to it in NRS 463.0152 .
Nev. Rev. Stat. § 360.758 — NV Code / Title 32 / Chapter 360 / Section 360.758
Definitions
Status: in_force

As used in NRS 360.758 to 360.7598 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.7581 to 360.7586 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 372.655 — NV Code / Title 32 / Chapter 372 / Section 372.655
Service of notice of disallowance of claim
Status: in_force

Within 30 days after disallowing 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. § 365.028 — NV Code / Title 32 / Chapter 365 / Section 365.028
“Ethanol” defined
Status: in_force

“ Ethanol ” means denatured ethyl alcohol produced for use as a fuel.
Nev. Rev. Stat. § 372.325 — NV Code / Title 32 / Chapter 372 / Section 372.325
Sale to United States, State or political subdivision
Status: in_force

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

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

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

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

4. Any county, city, district or other political subdivision of this State.
Nev. Rev. Stat. § 363D.170 — NV Code / Title 32 / Chapter 363D / Section 363D.170
Deductions from gross revenue
Status: in_force

In computing the tax owed by a business entity pursuant to this chapter, the business entity is entitled to deduct from its gross revenue the following amounts, to the extent such amounts are included in the gross revenue of the business entity:

1. Any gross revenue which this State is prohibited from taxing pursuant to the Constitution or laws of the United States or the Nevada Constitution.

2. Any gross revenue of the business entity attributable to dividends and interest upon any bonds or securities of the Federal Government, the State of Nevada or a political subdivision of this State.

3. Any gross revenue realized from the sale or transfer of a mineral other than gold or silver.

4. The amount of any pass-through revenue of the business entity.

5. The tax basis of securities and loans sold by the business entity, as determined for the purposes of federal income taxation.

6. The amount of revenue received by the business entity that is directly derived from the operation of a facility that is: (a) Located on property owned or leased by the Federal Government; and (b) Managed or operated primarily to house members of the Armed Forces of the United States.

7. Interest income other than interest on credit sales.

8. Dividends and distributions from corporations, and distributive or proportionate shares of receipts and income from a pass-through entity.

9. Receipts from the sale, exchange or other disposition of an asset described in section 1221 or 1231 of the Internal Revenue Code , 26 U.S.C. § 1221 or 1231 , without regard to the length of time the business entity held the asset.

10. Receipts from a hedging transaction, as defined in section 1221 of the Internal Revenue Code , 26 U.S.C. § 1221 , or a transaction accorded hedge accounting treatment under Statement No. 133 of the Financial Accounting Standards Board, Accounting for Derivative Instruments and Hedging Activities, to the extent the transaction is entered into primarily to protect a financial position, including, without limitation, managing the risk of exposure to foreign currency fluctuations that affect assets, liabilities, profits, losses, equity or investments in foreign operations, to interest rate fluctuations or to commodity price fluctuations. For the purposes of this subsection, receipts from the actual transfer of title of real or tangible personal property to another business entity are not receipts from a hedging transaction or a transaction accorded hedge accounting treatment.

11. Proceeds received by a business entity that are attributable to the repayment, maturity or redemption of the principal of a loan, bond, mutual fund, certificate of deposit or marketable instrument.

12. The principal amount received under a repurchase agreement or on account of any transaction properly characterized as a loan.

13. Proceeds received from the issuance of the business entity's own stock, options, warrants, puts or calls, from the sale of the business entity's treasury stock or as contributions to the capital of the business entity.

14. Proceeds received on account of payments from insurance policies, except those proceeds received for the loss of business revenue.

15. Damages received as a result of litigation in excess of amounts that, if received without litigation, would not have been included in the gross receipts of the business entity pursuant to this section.

16. Bad debts expensed for the purposes of federal income taxation.

17. Returns and refunds to customers.

18. Amounts realized from the sale of an account receivable to the extent the receipts from the underlying transaction were included in the gross receipts of the business entity.

19. If the business entity owns an interest in a passive entity, the business entity's share of the net income of the passive entity, but only to the extent the net income of the passive entity was generated by the gross revenue of another business entity.
Nev. Rev. Stat. § 369.190 — NV Code / Title 32 / Chapter 369 / Section 369.190
Application for license
Status: in_force

1. An application for any of the licenses described in NRS 369.180 must be made to: (a) The board of county commissioners of the county in which the applicant maintains his or her principal place of business if the applicant does not maintain his or her principal place of business within the boundaries of an incorporated city; or (b) The governing body of the city in which the applicant maintains his or her principal place of business if the applicant maintains his or her principal place of business within the boundaries of an incorporated city.

2. Each application must: (a) Be made on such form as the Department prescribes. (b) Include the name and address of the applicant. If the applicant is: (1) A partnership, the application must include the names and addresses of all partners. (2) A corporation, association or other organization, the application must include the names and addresses of the president, vice president, secretary and managing officer or officers. (3) A person carrying on or transacting business in this state under an assumed or fictitious name, the person making the application must attach to the application: (I) A certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035 . (II) A certificate signed by an officer of the corporation or by each person interested in, or conducting or carrying on such business, or intending so to do, and acknowledged before a person authorized to take acknowledgments of conveyances of real property, indicating the name of the authorized representative whose signature may be required on the license under the provisions of this chapter. (c) Specify the location, by street and number, of the premises for which the license is sought. (d) Be accompanied by the annual license fee required for the particular license for which application is made.

3. The board of county commissioners or the governing body of a city, as applicable, shall examine all applications filed with it, and shall require satisfactory evidence that the applicant is: (a) A person of good moral character; (b) Not acting in violation of NRS 369.180 ; and (c) Not applying for a license for a business in which the applicant is prohibited from engaging pursuant to NRS 369.382 .
Nev. Rev. Stat. § 361.2225 — NV Code / Title 32 / Chapter 361 / Section 361.2225
Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department
Status: in_force

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

1. An applicant for the issuance of a certificate as an appraiser shall submit to the Department the statement prescribed by the Division of Welfare and Supportive Services of the Department of Health and Human Services pursuant to NRS 425.520 . The statement must be completed and signed by the applicant.

2. The Department shall include the statement required pursuant to subsection 1 in: (a) The application or any other forms that must be submitted for the issuance of the certificate; or (b) A separate form prescribed by the Department.

3. A certificate as an appraiser may not be issued by the Department if the applicant: (a) Fails to submit the statement required pursuant to subsection 1; or (b) Indicates on the statement submitted pursuant to subsection 1 that he or she is subject to a court order for the support of a child and is not in compliance with the order or a plan approved by the district attorney or other public agency enforcing the order for the repayment of the amount owed pursuant to the order.

4. If an applicant indicates on the statement submitted pursuant to subsection 1 that he or she is subject to a court order for the support of a child and is not in compliance with the order or a plan approved by the district attorney or other public agency enforcing the order for the repayment of the amount owed pursuant to the order, the Department shall advise the applicant to contact the district attorney or other public agency enforcing the order to determine the actions that the applicant may take to satisfy the arrearage.
Nev. Rev. Stat. § 360.265 — NV Code / Title 32 / Chapter 360 / Section 360.265
Power of Nevada Tax Commission regarding uncollectible debts
Status: in_force

The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section.
Nev. Rev. Stat. § 370.5047 — NV Code / Title 32 / Chapter 370 / Section 370.5047
Standing to recover
Status: in_force

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
Nev. Rev. Stat. § 360.5975 — NV Code / Title 32 / Chapter 360 / Section 360.5975
Revocation or suspension of permit: Procedure; limitation on issuance of new permit
Status: in_force

1. Whenever any person fails to comply with any provision of chapter 372, 374 or 377 of NRS relating to the taxes imposed by those chapters or any regulation of the Department relating to the taxes imposed by chapters 372, 374 and 377 of NRS, the Department, after a hearing of which the person was given prior notice of at least 10 days in writing specifying the time and place of the hearing and requiring the person to show cause as to why his or her permit or permits should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person.

2. The Department shall give to the person written notice of the suspension or revocation of any of his or her permits.

3. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

4. The Department shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of chapters 372, 374 and 377 of NRS relating to the taxes imposed by those chapters and the regulations of the Department.
Nev. Rev. Stat. § 374.515 — NV Code / Title 32 / Chapter 374 / Section 374.515
Authority of Department; amount; sales; return of surplus
Status: in_force

1. The Department, whenever it deems it necessary to insure compliance with this chapter, may require any person subject to the chapter to place with it such security as the Department may determine. The Department shall fix the amount of the security which, except as otherwise provided in subsection 2, may not be greater than twice the estimated average tax due quarterly of persons filing returns for quarterly periods, three times the estimated average tax due monthly of persons filing returns for monthly periods or four times the estimated average tax due annually of persons filing returns for annual periods, determined in such a manner as the Department deems proper.

2. In case of persons habitually delinquent in their obligations under this chapter, the amount of the security may not be greater than three times the average actual tax due quarterly of persons filing returns for quarterly periods, five times the average actual tax due monthly of persons filing returns for monthly periods or seven times the average actual tax due annually of persons filing returns for annual periods.

3. The limitations provided in this section apply regardless of the type of security placed with the Department.

4. The amount of the security may be increased or decreased by the Department subject to the limitations in this section.

5. The Department may sell the security at public auction if it becomes necessary to recover any tax or any amount required to be collected, or interest or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail. If the notice is served by mail, service must be made in the manner prescribed for service of a notice of a deficiency determination and must be addressed to the person at his or her address as it appears in the records of the Department. Security in the form of a bearer bond issued by the United States or the State of Nevada which has a prevailing market price may be sold by the Department at a private sale at a price not lower than the prevailing market price.

6. Upon any sale any surplus above the amounts due must be returned to the person who placed the security.
Nev. Rev. Stat. § 360.992 — NV Code / Title 32 / Chapter 360 / Section 360.992
Expedited determination of water rights in area of qualified project
Status: in_force

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

1. If the Executive Director of the Office determines that a qualified project is an economic development priority of the State and that an expedited determination of water rights in the area in which the qualified project is located is necessary, the Executive Director of the Office may provide notice of his or her determinations to the State Engineer.

2. Upon receipt of the notice described in subsection 1, the State Engineer may expedite action on any application for a permit to change the point of diversion, place of use or manner of use of an existing water right to which the notice pertains.

3. Notwithstanding any other provision of law to the contrary, if an application for a permit which is subject to the expedited process authorized by subsection 2 involves a change of the point of diversion, place of use or manner of use of an existing water right which lies within a basin that shares a unique and close hydrological connection to another basin or basins and is managed jointly as a single source and supply of water with the other basin or basins pursuant to a ruling of the State Engineer made before December 19, 2015, any action taken by the State Engineer with regard to the application or any permit issued as a result of the approval of the application is subject to protest and appeal only by a person who holds a water right in such a basin or basins or the owner of a domestic well in such a basin or basins.
Nev. Rev. Stat. § 374.734 — NV Code / Title 32 / Chapter 374 / Section 374.734
“Feminine hygiene products” construed
Status: in_force

<Section expires by limitation effective Dec. 31, 2028.>

In administering the provisions of NRS 374.287 , the Department shall construe the term “ feminine hygiene product ” to mean a sanitary napkin or tampon.
Nev. Rev. Stat. § 364.200 — NV Code / Title 32 / Chapter 364 / Section 364.200
Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue
Status: in_force

1. An ordinance adopted by a city or county after July 1, 1997, which imposes or increases a tax or fee on a private enterprise that is measured by the income or revenue of the enterprise, including, without limitation, any fee imposed for the regulation and licensing of a business or occupation, must include a statement of: (a) The need for and purpose of the ordinance. (b) The intended use for the revenue to be obtained pursuant to the ordinance.

2. An agenda that proposes such an ordinance must include a statement indicating whether the proposed ordinance establishes a new tax or fee, or increases an existing tax or fee.

3. If a city or county wishes to change a tax or fee on a private enterprise that is not a tax or fee that is measured by the income or revenue of the enterprise to a tax or fee that is measured by the income or revenue of the enterprise, the city or county must send a written notice, at least 14 days before the adoption of the ordinance that changes a tax or fee on a private enterprise to a tax or fee that is measured by the income or revenue of the enterprise, to each enterprise to which the ordinance will apply.
Nev. Rev. Stat. § 361.460 — NV Code / Title 32 / Chapter 361 / Section 361.460
Levy of tax rate by county commissioners: Resolution
Status: in_force

Immediately after the Nevada Tax Commission shall certify the combined tax rate, the board of county commissioners shall by resolution proceed to levy the tax rate required for the fiscal period beginning the succeeding July 1, designating the number of cents of each $100 of property levied for each fund.
Nev. Rev. Stat. § 374.055 — NV Code / Title 32 / Chapter 374 / Section 374.055
“Retail sale” and “sale at retail” defined
Status: in_force

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

2. The delivery in a county of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in the county, is a retail sale in the county by the person making the delivery. The person making the delivery shall include the retail selling price of the property in his or her gross receipts.
Nev. Rev. Stat. § 372A.310 — NV Code / Title 32 / Chapter 372A / Section 372A.310
Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver
Status: in_force

1. Except as otherwise provided in NRS 360.235 and 360.395 : (a) No refund of the excise tax on cannabis may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month 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. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.
Nev. Rev. Stat. § 375A.510 — NV Code / Title 32 / Chapter 375A / Section 375A.510
Interpretation of provisions
Status: in_force

NRS 375A.450 to 375A.510 , inclusive, must be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact them.
Nev. Rev. Stat. § 374.275 — NV Code / Title 32 / Chapter 374 / Section 374.275
Proceeds of mines
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS .
Nev. Rev. Stat. § 361.132 — NV Code / Title 32 / Chapter 361 / Section 361.132
Exemption of certain private cemeteries and places of burial
Status: in_force

The cemetery lands and property of any nonprofit corporation governed by the provisions of chapter 82 of NRS formed for the purposes of procuring and holding lands to be used exclusively for a cemetery or place of burial of the dead are exempt from all public taxes, rates and assessments, and are not liable to be sold on execution or be applied in payment of debts due from any individual proprietors. The proprietors of lots or plats in such cemeteries, their heirs or devisees, may hold the lots or plats exempt in the same way so long as the lots or plats remain dedicated to the purpose of a cemetery.
Nev. Rev. Stat. § 361.770 — NV Code / Title 32 / Chapter 361 / Section 361.770
Assessment of newly constructed real property as personal property when not assessed for current tax year
Status: in_force

1. If newly constructed real property is not assessed on the secured assessment roll for the current tax year and the roll has been closed pursuant to NRS 361.310 , the county assessor of any county wherein the property is located shall assess the property as personal property and give a receipt for the taxes paid thereon in the amount received by him or her. If the amount of the taxes exceeds $100, they may be paid in installments as provided in NRS 361.483 for property assessed upon the real property tax roll.

2. An assessment may be made at any time between July 1 and December 15. The receipt issued by the county assessor must specify the description of the property, together with the year for which the tax is paid.

3. Any taxes for property assessed pursuant to this section which become delinquent must be treated in the same manner as if the property had been placed on the secured roll.

4. The receipt issued by the county assessor is conclusive evidence for the payment of all taxes against the property described for the year named on the receipt and is a complete defense to any action for taxes which may be brought for the period covered by the receipt.
Nev. Rev. Stat. § 361A.280 — NV Code / Title 32 / Chapter 361A / Section 361A.280
Payment of deferred tax when property converted to higher use
Status: in_force

If the county assessor is notified or otherwise becomes aware that a parcel or any portion of a parcel of real property which has received agricultural or open-space use assessment has been converted to a higher use, the county assessor shall add to the tax extended against that portion of the property on the next property tax statement the deferred tax, which is the difference between the taxes that would have been paid or payable on the basis of the agricultural or open-space use valuation and the taxes which would have been paid or payable on the basis of the taxable value calculated pursuant to NRS 361A.277 for each year in which agricultural or open-space use assessment was in effect for the property during the fiscal year in which the property ceased to be used exclusively for agricultural use or approved open-space use and the preceding 6 fiscal years. The county assessor shall assess the property pursuant to NRS 361.227 for the next fiscal year following the date of conversion to a higher use.
Nev. Rev. Stat. § 372.720 — NV Code / Title 32 / Chapter 372 / Section 372.720
Cancellation of illegal determination: Procedure; limitation
Status: in_force

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

2. If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Department, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
Nev. Rev. Stat. § 363A.139 — NV Code / Title 32 / Chapter 363A / Section 363A.139
Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program
Status: in_force

1. Any taxpayer who is required to pay a tax pursuant to NRS 363A.130 may receive a credit against the tax otherwise due for any donation of money made by the taxpayer to a scholarship organization in the manner provided by this section.

2. To receive the credit authorized by subsection 1, a taxpayer who intends to make a donation of money to a scholarship organization must, before making such a donation, notify the scholarship organization of the taxpayer's intent to make the donation and to seek the credit authorized by subsection 1. A scholarship organization shall, before accepting any such donation, apply to the Department of Taxation for approval of the credit authorized by subsection 1 for the donation. The Department of Taxation shall, within 20 days after receiving the application, approve or deny the application and provide to the scholarship organization notice of the decision and, if the application is approved, the amount of the credit authorized. Upon receipt of notice that the application has been approved, the scholarship organization shall provide notice of the approval to the taxpayer who must, not later than 30 days after receiving the notice, make the donation of money to the scholarship organization. If the taxpayer does not make the donation of money to the scholarship organization within 30 days after receiving the notice, the scholarship organization shall provide notice of the failure to the Department of Taxation and the taxpayer forfeits any claim to the credit authorized by subsection 1.

3. The Department of Taxation shall approve or deny applications for the credit authorized by subsection 1 in the order in which the applications are received.

4. Except as otherwise provided in subsection 5, the Department of Taxation may, for each fiscal year, approve applications for the credit authorized by subsection 1 until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection 4 of NRS 363B.119 is $6,655,000. The amount of any credit which is forfeited pursuant to subsection 2 must not be considered in calculating the amount of credits authorized for any fiscal year.

5. Except as otherwise provided in this subsection, in addition to the amount of credits authorized by subsection 4 for Fiscal Years 2019-2020, 2020-2021 and 2021-2022, the Department of Taxation may approve applications for the credit authorized by subsection 1 for each of those fiscal years until the total amount of the credits authorized by subsection 1 and approved by the Department of Taxation pursuant to this subsection and subsection 5 of NRS 363B.119 is $4,745,000. The provisions of subsection 4 do not apply to the amount of credits authorized by this subsection and the amount of credits authorized by this subsection must not be considered when determining the amount of credits authorized for a fiscal year pursuant to subsection 4. If, in Fiscal Year 2019-2020, 2020-2021 or 2021-2022, the amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection 5 of NRS 363B.119 is less than $4,745,000, the remaining amount of credits pursuant to this subsection and subsection 5 of NRS 363B.119 must be carried forward and made available for approval during subsequent fiscal years until the total amount of credits authorized by subsection 1 and approved pursuant to this subsection and subsection 5 of NRS 363B.119 is equal to $14,235,000. The amount of any credit which is forfeited pursuant to subsection 2 must not be considered in calculating the amount of credits authorized pursuant to this subsection.

6. If a taxpayer applies to and is approved by the Department of Taxation for the credit authorized by subsection 1, the amount of the credit provided by this section is equal to the amount approved by the Department of Taxation pursuant to subsection 2, which must not exceed the amount of the donation made by the taxpayer to a scholarship organization. The total amount of the credit applied against the taxes described in subsection 1 and otherwise due from a taxpayer must not exceed the amount of the donation.

7. If the amount of the tax described in subsection 1 and otherwise due from a taxpayer is less than the credit to which the taxpayer is entitled pursuant to this section, the taxpayer may, after applying the credit to the extent of the tax otherwise due, carry the balance of the credit forward for not more than 5 years after the end of the calendar year in which the donation is made or until the balance of the credit is applied, whichever is earlier.

8. As used in this section, “scholarship organization” has the meaning ascribed to it in NRS 388D.260 .
Nev. Rev. Stat. § 372.280 — NV Code / Title 32 / Chapter 372 / Section 372.280
Animals and plants intended for human consumption; feed; fertilizer
Status: in_force

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

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

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

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

4. Fertilizer to be applied to land the products of which are to be used as food for human consumption or sold in the regular course of business.
Nev. Rev. Stat. § 377A.070 — NV Code / Title 32 / Chapter 377A / Section 377A.070
Public transit fund: Deposit of net tax proceeds
Status: in_force

1. The county treasurer shall deposit the money received from the State Controller pursuant to NRS 377A.050 for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes in the county treasury for credit to a fund to be known as the public transit fund.

2. The public transit fund must be accounted for as a separate fund and not as a part of any other fund.
Nev. Rev. Stat. § 373.0249 — NV Code / Title 32 / Chapter 373 / Section 373.0249
“Highway truck parking” defined
Status: in_force

“ Highway truck parking ” means a parking area with easy access to or from a highway which is designated for a truck having a gross weight of more than 10,000 pounds, in the course of the operation of the truck or during periods of mandated rest for the operator of the truck.
Nev. Rev. Stat. § 370.470 — NV Code / Title 32 / Chapter 370 / Section 370.470
Invoices for certain products required
Status: in_force

1. A wholesale dealer of other tobacco products must obtain from each manufacturer or wholesale dealer of other tobacco products from whom the wholesale dealer of other tobacco products purchases other tobacco products itemized invoices of all other tobacco products purchased from or delivered by the manufacturer or wholesale dealer of other tobacco products. The wholesale dealer of other tobacco products must obtain from the manufacturer or wholesale dealer of other tobacco products separate invoices for each purchase made.

2. A retail dealer must obtain from each wholesale dealer of other tobacco products itemized invoices of all other tobacco products purchased from the wholesale dealer of other tobacco products. The retail dealer must obtain separate invoices for each purchase made.

3. The invoices required by subsections 1 and 2 must include: (a) The name and address of the manufacturer or wholesale dealer of other tobacco products who sold the other tobacco products; (b) The name and address of the wholesale dealer of other tobacco products or retail dealer who purchased the other tobacco products; (c) The date of the purchase; (d) The invoice number; (e) The method of delivery; and (f) The itemized quantity of each brand, type, size and price of other tobacco products purchased.
Nev. Rev. Stat. § 368A.055 — NV Code / Title 32 / Chapter 368A / Section 368A.055
“Commission” defined
Status: in_force

“ Commission ” means the Nevada Gaming Commission.
Nev. Rev. Stat. § 369.382 — NV Code / Title 32 / Chapter 369 / Section 369.382
Suppliers: Authority to engage in business of importing, wholesaling or retailing alcoholic beverages restricted
Status: in_force

Except as otherwise provided in NRS 369.386 , 369.415 , 597.230 , 597.235 and 597.237 , a supplier shall not engage in the business of importing, wholesaling or retailing alcoholic beverages in this State.
Nev. Rev. Stat. § 360A.200 — NV Code / Title 32 / Chapter 360A / Section 360A.200
Redetermination: Finality of order by officer of Department
Status: in_force

The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
Nev. Rev. Stat. § 372.354 — NV Code / Title 32 / Chapter 372 / Section 372.354
Taxes collected to be held in separate account
Status: in_force

A retailer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State.
Nev. Rev. Stat. § 372.175 — NV Code / Title 32 / Chapter 372 / Section 372.175
Improper use of resale certificate; penalty
Status: in_force

Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor.
Nev. Rev. Stat. § 370.605 — NV Code / Title 32 / Chapter 370 / Section 370.605
Definitions
Status: in_force

As used in NRS 370.600 to 370.705 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.610 to 370.660 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 374.640 — NV Code / Title 32 / Chapter 374 / Section 374.640
Limitations on claims for refund or credit
Status: in_force

Except as otherwise provided in NRS 360.235 , 360.395 and 374.373 :

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

2. No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355 .
Nev. Rev. Stat. § 372.725 — NV Code / Title 32 / Chapter 372 / Section 372.725
Enforcement by Department; adoption of regulations
Status: in_force

1. The Department shall enforce the provisions of this chapter and may adopt regulations relating to the administration and enforcement of this chapter.

2. The Department may prescribe the extent to which any regulation may be applied without retroactive effect.
Nev. Rev. Stat. § 360A.280 — NV Code / Title 32 / Chapter 360A / Section 360A.280
Entry of judgment; service of copy of judgment, application and certificate
Status: in_force

The county clerk shall, immediately upon the filing of the application and certificate pursuant to NRS 360A.270 , enter a judgment for the State of Nevada against the person liable for the payment in the amount required to be paid, together with any penalties and interest due as set forth in the certificate. The Department shall serve a copy of the judgment, together with the application and the certificate, upon the person against whom the judgment is entered, by personal service or by mailing a copy to his or her last known address as it appears in the records of the Department.
Nev. Rev. Stat. § 368A.200 — NV Code / Title 32 / Chapter 368A / Section 368A.200
Imposition and amount of tax; tax collected from purchaser; exemptions from tax
Status: in_force

1. Except as otherwise provided in this section, there is hereby imposed an excise tax on admission to any facility in this State where live entertainment is provided and on the charge for live entertainment provided by an escort at one or more locations in this State. The rate of the tax is: (a) Except as otherwise provided in paragraph (b), for admission to a facility in this State where live entertainment is provided, 9 percent of the admission charge to the facility. (b) For live entertainment provided by an escort who is escorting one or more persons at a location or locations in this State, 9 percent of the total amount, expressed in terms of money, of consideration paid for the live entertainment provided by the escort.

2. Amounts paid for: (a) Admission charges collected and retained by a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) , or by a nonprofit corporation organized or existing under the provisions of chapter 82 of NRS, are not taxable pursuant to this section, only if the number of tickets to the live entertainment which are offered for sale or other distribution to patrons, either directly or indirectly through a partner, subsidiary, client, affiliate or other collaborator, is less than 7,500. (b) Gratuities directly or indirectly remitted to persons employed at a facility where live entertainment is provided are not taxable pursuant to this section. (c) Fees imposed, collected and retained by an independent financial institution in connection with the use of credit cards or debit cards to pay the admission charge to a facility where live entertainment is provided are not taxable pursuant to this section. As used in this paragraph, “ independent financial institution ” means a financial institution that is not the taxpayer or an owner or operator of the facility where the live entertainment is provided or an affiliate of any of those persons.

3. The tax imposed by this section must be added to and collected from the purchaser at the time of purchase, whether or not the admission for live entertainment is purchased for resale.

4. The tax imposed by subsection 1 does not apply to: (a) Live entertainment that this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution. (b) Live entertainment that is governed by the Nevada Interscholastic Activities Association pursuant to chapter 385B of NRS or is provided or sponsored by an elementary school, junior high school, middle school or high school, if only pupils or faculty provide the live entertainment. (c) An athletic contest, event, tournament or exhibition provided by an institution of the Nevada System of Higher Education, if students of such an institution are contestants in the contest, event, tournament or exhibition. (d) Live entertainment that is provided by or entirely for the benefit of a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) , or a nonprofit corporation organized or existing under the provisions of chapter 82 of NRS, only if the number of tickets to the live entertainment which are offered for sale or other distribution to patrons, either directly or indirectly through a partner, subsidiary, client, affiliate or other collaborator, is less than 7,500. (e) Any boxing contest or exhibition governed by the provisions of chapter 467 of NRS . (f) Live entertainment that is not provided at a licensed gaming establishment if the facility in which the live entertainment is provided has a maximum occupancy of less than 200 persons. (g) Live entertainment that is provided at a licensed gaming establishment that is licensed for less than 51 slot machines, less than 6 games, or any combination of slot machines and games within those respective limits, if the facility in which the live entertainment is provided has a maximum occupancy of less than 200 persons. (h) Live entertainment that is provided at a trade show. (i) Music performed by musicians who move constantly through the audience if no other form of live entertainment is afforded to the patrons. (j) Live entertainment that is provided at a licensed gaming establishment at private meetings or dinners attended by members of a particular organization or by a casual assemblage if the purpose of the event is not primarily for entertainment. (k) Live entertainment that is provided in the common area of a shopping mall, unless the entertainment is provided in a facility located within the mall. (l) Food and product demonstrations provided at a shopping mall, a craft show or an establishment that sells grocery products, housewares, hardware or other supplies for the home. (m) Live entertainment that is incidental to an amusement ride, a motion simulator or a similar digital, electronic, mechanical or electromechanical attraction. For the purposes of this paragraph, live entertainment shall be deemed to be incidental to an amusement ride, a motion simulator or a similar digital, electronic, mechanical or electromechanical attraction if the live entertainment is: (1) Not the predominant element of the attraction; and (2) Not the primary purpose for which the public rides, attends or otherwise participates in the attraction. (n) A race scheduled at a race track in this State and sanctioned by the National Association for Stock Car Auto Racing, if two or more such races are held at that race track during the same calendar year. (o) An athletic contest, event or exhibition conducted by a professional team based in this State if the professional team based in this State is a participant in the contest, event or exhibition. (p) Live entertainment that is provided by or entirely for the benefit of a governmental entity.

5. As used in this section: (a) “ Affiliate” has the meaning ascribed to it in NRS 463.0133 . (b) “ Maximum occupancy ” means, in the following order of priority: (1) The maximum occupancy of the facility in which live entertainment is provided, as determined by the State Fire Marshal or the local governmental agency that has the authority to determine the maximum occupancy of the facility; (2) If such a maximum occupancy has not been determined, the maximum occupancy of the facility designated in any permit required to be obtained in order to provide the live entertainment; or (3) If such a permit does not designate the maximum occupancy of the facility, the actual seating capacity of the facility in which the live entertainment is provided. (c) “ Operator ” includes, without limitation, a person who operates a facility where live entertainment is provided or who presents, produces or otherwise provides live entertainment.
Nev. Rev. Stat. § 372.780 — NV Code / Title 32 / Chapter 372 / Section 372.780
Sales and Use Tax Account: Remittances; deposits
Status: in_force

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

2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.
Nev. Rev. Stat. § 372.045 — NV Code / Title 32 / Chapter 372 / Section 372.045
“Purchase” defined
Status: in_force

1. “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

2. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.

3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.
Nev. Rev. Stat. § 375B.320 — NV Code / Title 32 / Chapter 375B / Section 375B.320
Warrant for enforcement of lien; levy and sale
Status: in_force

At any time within 10 years after a person is delinquent in the payment of any tax imposed pursuant to NRS 375B.100 or the interest or penalty thereon, or within 10 years after the last recording or filing of a notice of a lien for taxes, the Department may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the State. The warrant must be directed to any sheriff and has the same effect as a writ of execution. The warrant must be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and sale pursuant to a writ of execution.
Nev. Rev. Stat. § 377D.110 — NV Code / Title 32 / Chapter 377D / Section 377D.110
Remittances to Department; deposit in Sales and Use Tax Account; distribution
Status: in_force

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

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

3. The State Controller, acting upon the collection data furnished by the Department, shall monthly: (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax. (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a). (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer to be held and expended for the purposes identified in NRS 377D.130 .
Nev. Rev. Stat. § 360.250 — NV Code / Title 32 / Chapter 360 / Section 360.250
Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections
Status: in_force

1. The Nevada Tax Commission shall adopt general and uniform regulations governing the assessment of property by the county assessors of the various counties, county boards of equalization, the State Board of Equalization and the Department. The regulations must include, without limitation, standards for the appraisal and reappraisal of land to determine its taxable value.

2. The Nevada Tax Commission may: (a) Confer with, advise and direct county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues as to their duties. (b) Prescribe the form and manner in which assessment rolls or tax lists must be kept by county assessors. (c) Prescribe the form of the statements of property owners in making returns of their property. (d) Require county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues, to furnish such information in relation to assessments, licenses or the equalization of property valuations, and in such form as the Nevada Tax Commission may demand. (e) Except as otherwise provided in this title, share information in its records with agencies of local governments which are responsible for the collection of debts or obligations if the confidentiality of the information is otherwise maintained under the terms and conditions required by law.

3. Each assessor and any other such officer shall certify under penalty of perjury that in assessing property or furnishing other information required pursuant to this section he or she has complied with the regulations of the Nevada Tax Commission. This certificate must be appended to each assessment roll and any other information furnished.

4. A county assessor or other county officer whose certificate is knowingly falsified is guilty of a misdemeanor. If the Nevada Tax Commission finds that a county assessor or other county officer has knowingly violated its regulations and thereby has caused less revenue to be collected from taxes, it shall deduct the amount of the undercollection from the money otherwise payable to the county from the proceeds of the supplemental city-county relief tax.
Nev. Rev. Stat. § 361A.140 — NV Code / Title 32 / Chapter 361A / Section 361A.140
Classification of agricultural property; valuations for each classification
Status: in_force

1. On or before the first Monday in October of each year, the Nevada Tax Commission shall: (a) Define the classifications of agricultural real property. (b) Except as otherwise provided in paragraph (c), determine the valuations for each classification on the basis provided in NRS 361.325 . (c) Provide for the determination of the value of the land covered by a residence or necessary to support the residence in the same manner as other real property pursuant to NRS 361.227 . (d) Prepare a bulletin listing all classifications and values thereof for the following assessment year.

2. The county assessors shall classify agricultural real property utilizing the definitions and applying the appropriate values published in the Tax Commission's bulletin.
Nev. Rev. Stat. § 361.0435 — NV Code / Title 32 / Chapter 361 / Section 361.0435
County assessor: Dissemination to public of information concerning taxation of property
Status: in_force

1. A county assessor may, by regular mail, electronic means or any other means the assessor deems appropriate, disseminate information to the public concerning the taxation of property, including, without limitation, information relating to the valuation and assessment of property, exemptions from taxation, the declaration of a homestead and programs for the assistance of senior citizens.

2. Any information provided pursuant to subsection 1 must, to the extent practicable, be in a form that is easily understood and readily accessible to the public.
Nev. Rev. Stat. § 363B.200 — NV Code / Title 32 / Chapter 363B / Section 363B.200
Allowance of interest in judgment for amount illegally collected
Status: in_force

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
Nev. Rev. Stat. § 369.350 — NV Code / Title 32 / Chapter 369 / Section 369.350
Security for taxes: Bonds and deposits; waiver of requirement
Status: in_force

1. Each licensed importer, brewer or wine maker shall furnish a bond executed by him or her as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada, and conditioned upon the payment of all excise taxes due or to become due from him or her under the provisions of this chapter. Each bond must be in a principal sum equal to the greatest excise tax paid by the importer, brewer or wine maker in any quarter of the preceding year, or if such a standard is not available, then in a sum required from a licensee operating under conditions deemed comparable by the Department. In no case may a bond be for an amount less than $1,000. When cash or a savings certificate, certificate of deposit or investment certificate is used, the amount required must be rounded off to the next larger integral multiple of $100.

2. In lieu of a bond a licensed importer, brewer or wine maker may deposit with the Department, under such terms as the Department may prescribe, a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065 . If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is unavailable for withdrawal except upon order of the Department. The Department shall deposit all cash and bonds of the United States or of the State of Nevada received pursuant to this subsection with the State Treasurer as custodian.

3. Notwithstanding any other provision of this section, upon application and a satisfactory showing therefor, the Department may, from time to time, increase or decrease the amount of the required bond, having consideration for the amount of importations made by the importer or the amount of beer or wine possessed or sold by the brewer or wine maker, respectively.

4. Notwithstanding any other provision of this section, the Department may waive the requirement of a bond pursuant to this section whenever a licensed importer, brewer or wine maker has maintained a satisfactory record of payment of excise taxes for a period of not less than 5 consecutive years.
Nev. Rev. Stat. § 370.615 — NV Code / Title 32 / Chapter 370 / Section 370.615
“Cigarette” defined
Status: in_force

“ Cigarette ” has the meaning ascribed to it in NRS 370A.050 .
Nev. Rev. Stat. § 370.405 — NV Code / Title 32 / Chapter 370 / Section 370.405
Unlawful sale or possession of contraband tobacco products; penalties
Status: in_force

1. It is unlawful for any person knowingly to sell or to possess for the purpose of sale any contraband tobacco products. The presence of any contraband tobacco products in a vending machine is prima facie evidence of the purpose to sell those products.

2. A person who violates any provision of subsection 1 is guilty of: (a) For the first offense involving contraband tobacco products having a value of $25 or more but less than $250, a misdemeanor. (b) For each subsequent offense involving contraband tobacco products having a value of $25 or more but less than $250, a category D felony and shall be punished as provided in NRS 193.130 . (c) For the first offense involving contraband tobacco products having a value of $250 or more, a gross misdemeanor. (d) For each subsequent offense involving contraband tobacco products having a value of $250 or more, a category C felony and shall be punished as provided in NRS 193.130 .
Nev. Rev. Stat. § 374.7261 — NV Code / Title 32 / Chapter 374 / Section 374.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft
Status: in_force

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

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

2. As used in this section: (a) “ Aircraft ” has the meaning ascribed to it in paragraph (a) of subsection 12 of NRS 360.753 . (b) “ Component of an aircraft ” has the meaning ascribed to it in paragraph (b) of subsection 12 of NRS 360.753 . (c) “ Contract ” means any contract for the ownership, operation, manufacture, service, maintenance, testing, repair, overhaul or assembly of an aircraft or any component of an aircraft entered into by a business.
Nev. Rev. Stat. § 365.192 — NV Code / Title 32 / Chapter 365 / Section 365.192
Additional excise tax of 1 cent per gallon levied on certain motor vehicle fuel; duties of suppliers, purchasers and Department
Status: in_force

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

2. The tax imposed pursuant to this section must be collected by the supplier in the manner provided in this chapter. Upon the collection of the tax by the supplier, the purchaser of the fuel shall provide to the supplier a statement that sets forth the number of gallons of fuel that will be sold to retailers in each county in this State. The tax must be paid to the Department and delivered by the Department to the State Treasurer. When the tax is paid to the Department, the supplier shall provide to the Department a copy of the statement provided to the supplier by the purchaser pursuant to this subsection.
Nev. Rev. Stat. § 374.075 — NV Code / Title 32 / Chapter 374 / Section 374.075
“Seller” defined
Status: in_force

“Seller” includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.
Nev. Rev. Stat. § 370.693 — NV Code / Title 32 / Chapter 370 / Section 370.693
Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations
Status: in_force

1. Except as otherwise provided in subsection 2, the Attorney General may apply for any available grant and may accept any gift, grant or donation to assist in carrying out his or her duties pursuant to NRS 370.600 to 370.705 , inclusive.

2. The Attorney General shall not accept any gift, grant or donation from any manufacturer of tobacco products or any other manufacturer, as that term is defined in NRS 370.0315 .

3. Any money received by the Attorney General pursuant to this section must be deposited in the Account for Tobacco Enforcement.
Nev. Rev. Stat. § 372B.130 — NV Code / Title 32 / Chapter 372B / Section 372B.130
Examination of records by Department
Status: in_force

To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise taxes imposed by this chapter.
Nev. Rev. Stat. § 374.015 — NV Code / Title 32 / Chapter 374 / Section 374.015
Legislative finding and declaration
Status: in_force

The Legislature, having carefully considered the needs of the public school system and the financial resources of the State of Nevada, and its several classes of local governments, finds and declares:

1. That sound principles of government require an increased contribution for the support of the public schools in this State.

2. That such an increase equitably should not and economically cannot be provided through an increase in the tax upon property.

3. That there is no other object of taxation, except retail sales, which is so generally distributed among the several school districts in proportion to their respective population and wealth as to be suitable for the imposition of a tax in each school district for the support of the public schools.

4. That it is therefore necessary to impose, in addition to the sales and use taxes enacted in 1955 to provide revenue for the State of Nevada, a separate tax upon the privilege of selling tangible personal property at retail in each county to provide revenue for the public schools in this State.

5. That in order to avoid imposing unfair competitive hardships upon merchants in the several counties, it is necessary that such additional tax be imposed: (a) At the same rate in each county; and (b) Upon tangible personal property purchased outside this State for use within the State.

6. That the imposition of such a tax at a mandatory and uniform rate throughout the counties of the State makes such tax a fair counterpart to the mandatory property tax levy which it is designed to supplement.

7. That the tax collected upon property purchased outside the State can best serve its purpose of supporting public schools if it is channeled to the several school districts through the State Education Fund.

8. That the convenience of the public and of retail merchants will best be served by imposing the local school support tax upon exactly the same transactions, requiring the same reports and making such tax parallel in all respects to the sales and use taxes.
Nev. Rev. Stat. § 362.030 — NV Code / Title 32 / Chapter 362 / Section 362.030
County assessor to assess surface of patented mines and mining claims; exceptions
Status: in_force

The county assessor shall assess the surface of each patented mine and mining claim in the county for which an affidavit was not filed pursuant to NRS 362.050 , 362.070 and 362.090 and return the assessment as required by law.
Nev. Rev. Stat. § 371.103 — NV Code / Title 32 / Chapter 371 / Section 371.103
Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse
Status: in_force

1. Vehicles, to the extent of $2,000 determined valuation, registered by any actual bona fide resident of the State of Nevada who: (a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and May 7, 1975, or between September 26, 1982, and December 1, 1987, or between October 23, 1983, and November 21, 1983, or between December 20, 1989, and January 31, 1990, or between August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996; (b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; (c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 ; or (d) Has served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the Government of the United States, regardless of the number of days served on active duty, and who received, upon severance from service, an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, or who, having so served, is still serving in the Armed Forces of the United States, is exempt from taxation.

2. In lieu of claiming the exemption from taxation set forth in subsection 1 in his or her name, a veteran may transfer the exemption to his or her current spouse. To transfer the exemption, the veteran must file an affidavit of transfer with the Department in the county where the exemption would otherwise have been claimed. The affidavit of transfer must be made before an authorized employee of the Department or a notary public. If a veteran makes such a transfer: (a) The spouse of the veteran is entitled to the exemption in the same manner as if the spouse were the veteran; (b) The veteran is not entitled to the exemption for the duration of the transfer; (c) The transfer expires upon the earlier of: (1) The termination of the marriage; (2) The death of the veteran; or (3) The revocation of the transfer by the veteran as described in paragraph (d); and (d) The veteran may, at any time, revoke the transfer of the exemption by filing with the Department in the county where the exemption is claimed an affidavit made before an authorized employee of the Department or a notary public.

3. For the purpose of this section, the first $2,000 determined valuation of vehicles in which a person described in subsection 1 or 2 has any interest shall be deemed to belong to that person.

4. Except as otherwise provided in subsection 5, a person claiming the exemption shall file annually with the Department in the county where the exemption is claimed an affidavit declaring that he or she is an actual bona fide resident of the State of Nevada who meets all the other requirements of subsection 1 or 2, as applicable, and that the exemption is claimed in no other county in this State. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit of exemption and after the transfer of the exemption, if any, pursuant to subsection 2, the county assessor shall, except as otherwise provided in this subsection, mail a form for: (a) The renewal of the exemption; and (b) The designation of any amount to be credited to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145 , to the person who claimed the exemption each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail.

5. Persons in actual military service are exempt during the period of such service from filing annual affidavits of exemption and the Department shall grant exemptions to those persons on the basis of the original affidavits filed. In the case of any person who has entered the military service without having previously made and filed an affidavit of exemption, the affidavit may be filed in his or her behalf during the period of such service by any person having knowledge of the facts.

6. Before allowing any veteran's exemption pursuant to the provisions of this chapter, the Department shall require proof of status of the veteran or, if a transfer has been made pursuant to subsection 2, proof of status of the veteran to whom the person claiming the exemption is married, and for that purpose shall require production of an honorable discharge or certificate of satisfactory service or a certified copy thereof, or such other proof of status as may be necessary.

7. If any person files a false affidavit or produces false proof to the Department, and as a result of the false affidavit or false proof a tax exemption is allowed to a person not entitled to the exemption, the person is guilty of a gross misdemeanor.

8. Beginning with the 2005-2006 Fiscal Year, the monetary amounts in subsections 1 and 3 must be adjusted for each fiscal year by adding to each amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.
Nev. Rev. Stat. § 361.098 — NV Code / Title 32 / Chapter 361 / Section 361.098
Exemption of property of charitable foundations established by Board of Regents of University of Nevada
Status: in_force

All real and personal property owned by a charitable foundation established by the Board of Regents of the University of Nevada is exempt from taxation, but the property must be taxed when it is used for any purpose other than carrying out the legitimate functions of the foundation.
Nev. Rev. Stat. § 361.650 — NV Code / Title 32 / Chapter 361 / Section 361.650
Parties; venue and jurisdiction
Status: in_force

1. Actions authorized by NRS 361.635 must be commenced in the name of the State of Nevada against the person or persons so delinquent, and against all owners, known or unknown.

2. An action authorized by NRS 361.733 must be commenced in the name of the assignee of the tax lien against the person or persons delinquent in the payment of the taxes on the parcel of real property which is the subject of the tax lien and against all owners, known or unknown, of that parcel.

3. Any action described in subsection 1 or 2 may be commenced in the county where the assessment is made, before any court in the county having jurisdiction of the amount thereof. The jurisdiction must be determined solely by the amount of delinquent taxes, exclusive of penalties and costs sued for, without regard to the location of the lands or other property as to townships, cities or districts, and without regard to the residence of the person or persons, or owner or owners, known or unknown.
Nev. Rev. Stat. § 372.790 — NV Code / Title 32 / Chapter 372 / Section 372.790
Remedies of State are cumulative
Status: in_force

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
Nev. Rev. Stat. § 361.190 — NV Code / Title 32 / Chapter 361 / Section 361.190
Manner of description until parceling system established
Status: in_force

For tax purposes, land in this State shall be legally described pursuant to NRS 361.190 to 361.220 , inclusive.
Nev. Rev. Stat. § 372.035 — NV Code / Title 32 / Chapter 372 / Section 372.035
“Occasional sale” defined
Status: in_force

1. “Occasional sale” includes: (a) A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller's permit, provided such sale is not one of a series of sales sufficient in number, scope and character to constitute an activity requiring the holding of a seller's permit. (b) Any transfer of all or substantially all the property held or used by a person in the course of such an activity when after such transfer the real or ultimate ownership of such property is substantially similar to that which existed before such transfer.

2. For the purposes of this section, stockholders, bondholders, partners or other persons holding an interest in a corporation or other entity are regarded as having the “real or ultimate ownership” of the property of such corporation or other entity.
Nev. Rev. Stat. § 361.780 — NV Code / Title 32 / Chapter 361 / Section 361.780
Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed
Status: in_force

1. Whenever real property has been sold to pay for delinquent taxes, and no deed to such property appears of record, whether the purchaser shall have been an individual or the county treasurer as trustee for the state and county, upon application to the board of county commissioners the board may make its order addressed to the proper county officer requiring such officer to make his or her deed for such property to the purchaser.

2. The applicant for such deed shall address his or her application to the board of county commissioners in writing, and shall state with particularity the need for the deed applied for. The deed, when issued, shall be in the name of the original purchaser, and shall state the circumstances of its issuance, and shall be recorded at the expense of the applicant.

3. The deed when recorded shall have the same effect as it would have if issued and recorded at the time the property described therein was sold to pay delinquent taxes.
Nev. Rev. Stat. § 374.733 — NV Code / Title 32 / Chapter 374 / Section 374.733
Circumstances under which veterinarian is considered consumer of tangible personal property
Status: in_force

1. In administering the provisions of this chapter, the Department shall consider a licensed veterinarian to be a consumer and not a retailer of the tangible personal property used, furnished or dispensed by him or her in providing medical care or treatment to animals as part of the performance of his or her professional services in the practice of veterinary medicine.

2. As used in this section: (a) “ Licensed veterinarian ” means: (1) A person who holds a license to engage in the practice of veterinary medicine issued pursuant to chapter 638 of NRS ; and (2) An office, clinic or facility through which a licensed veterinarian engages in his or her practice. (b) “Practice of veterinary medicine” has the meaning ascribed to it in NRS 638.008 .
Nev. Rev. Stat. § 372.510 — NV Code / Title 32 / Chapter 372 / Section 372.510
Authority of Department; amount; sales; return of surplus
Status: in_force

1. The Department, whenever it deems it necessary to insure compliance with this chapter, may require any person subject to the chapter to place with it such security as the Department may determine. The Department shall fix the amount of the security which, except as otherwise provided in subsection 2, may not be greater than twice the estimated average tax due quarterly of persons filing returns for quarterly periods, three times the estimated average tax due monthly of persons filing returns for monthly periods or four times the estimated average tax due annually of persons filing returns for annual periods, determined in such a manner as the Department deems proper.

2. In the case of persons who are habitually delinquent in their obligations under this chapter, the amount of the security may not be greater than three times the average actual tax due quarterly of persons filing returns for quarterly periods, five times the average actual tax due monthly of persons filing returns for monthly periods or seven times the average actual tax due annually of persons filing returns for annual periods.

3. The limitations provided in this section apply regardless of the type of security placed with the Department.

4. The amount of the security may be increased or decreased by the Department subject to the limitations provided in this section.

5. The Department may sell the security at public auction if it becomes necessary to recover any tax or any amount required to be collected, or interest or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail. If the notice is served by mail, service must be made in the manner prescribed for service of a notice of a deficiency determination and must be addressed to the person at his or her address as it appears in the records of the Department. Security in the form of a bearer bond issued by the United States or the State of Nevada which has a prevailing market price may be sold by the Department at a private sale at a price not lower than the prevailing market price.

6. Upon any sale any surplus above the amounts due must be returned to the person who placed the security.
Nev. Rev. Stat. § 363D.020 — NV Code / Title 32 / Chapter 363D / Section 363D.020
“Business entity” defined
Status: in_force

1. Except as otherwise provided in subsection 2, “ business entity ” means a corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust, professional association, joint stock company, holding company and any other person engaged in the business of extracting gold or silver, or both, in this State.

2. The term does not include: (a) Any person or other entity which this State is prohibited from taxing pursuant to the Constitution or laws of the United States or the Nevada Constitution. (b) A natural person, unless that person is engaging in a business and is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business, or its equivalent or successor form, a Schedule E (Form 1040), Supplemental Income and Loss, or its equivalent or successor form, or a Schedule F (Form 1040), Profit or Loss From Farming, or its equivalent or successor form, for that business. (c) A governmental entity. (d) A nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) . (e) A business entity organized pursuant to chapter 82 or 84 of NRS. (f) A credit union organized under the provisions of chapter 672 of NRS or the Federal Credit Union Act. (g) A grantor trust as defined by sections 671 and 7701(a)(30)(E) of the Internal Revenue Code , 26 U.S.C. §§ 671 and 7701(a)(30)(E) , all of the grantors and beneficiaries of which are natural persons or charitable entities as described in section 501(c)(3) of the Internal Revenue Code , 26 U.S.C. § 501(c)(3) , excluding a trust taxable as a business entity pursuant to 26 C.F.R. § 301.7701-4(b) . (h) An estate of a natural person as defined by section 7701(a)(30)(D) of the Internal Revenue Code , 26 U.S.C. § 7701(a)(30)(D) , excluding an estate taxable as a business entity pursuant to 26 C.F.R. § 301.7701-4(b) . (i) A real estate investment trust, as defined by section 856 of the Internal Revenue Code , 26 U.S.C. § 856 , and its qualified real estate investment trust subsidiaries, as defined by section 856(i)(2) of the Internal Revenue Code , 26 U.S.C. § 856(i)(2) , except that: (1) A real estate investment trust with any amount of its assets in direct holdings of real estate, other than real estate it occupies for business purposes, as opposed to holding interests in limited partnerships or other entities that directly hold the real estate, is a business entity pursuant to this section; and (2) A limited partnership or other entity that directly holds the real estate as described in subparagraph (1) is a business entity pursuant to this section, without regard to whether a real estate investment trust holds an interest in it. (j) A real estate mortgage investment conduit, as defined by section 860D of the Internal Revenue Code , 26 U.S.C. § 860D . (k) A trust qualified under section 401(a) of the Internal Revenue Code , 26 U.S.C. § 401(a) . (l) A passive entity. (m) A person whose activities within this State are confined to the owning, maintenance and management of the person's intangible investments or of the intangible investments of persons or statutory trusts or business trusts registered as investment companies under the Investment Company Act of 1940, 15 U.S.C. §§ 80a-1 et seq., as amended, and the collection and distribution of the income from such investments or from tangible property physically located outside this State. For the purposes of this paragraph, “ intangible investments ” includes, without limitation, investments in stocks, bonds, notes and other debt obligations, including, without limitation, debt obligations of affiliated corporations, real estate investment trusts, patents, patent applications, trademarks, trade names and similar types of intangible assets or an entity that is registered as an investment company under the Investment Company Act of 1940, 15 U.S.C. §§ 80a-1 et seq. (n) A person who takes part in an exhibition held in this State for a purpose related to the conduct of a business and is not required to obtain a state business license specifically for that event pursuant to NRS 360.780 .
Nev. Rev. Stat. § 366.388 — NV Code / Title 32 / Chapter 366 / Section 366.388
Unlicensed persons who collect tax: Monthly returns and payments
Status: in_force

Every person not licensed pursuant to this chapter who collects an excise tax shall, not later than the last day of each calendar month, file with the Department a tax return upon which is reported all such taxes collected during the preceding calendar month and, in accordance with the provisions of NRS 366.370 , pay the tax to the Department.
Nev. Rev. Stat. § 371.043 — NV Code / Title 32 / Chapter 371 / Section 371.043
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000
Status: in_force

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

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

3. Except as otherwise provided in subsection 4 and NRS 371.047 , the county shall use the proceeds of the tax to pay the cost of: (a) Projects related to the construction and maintenance of sidewalks, streets, avenues, boulevards, highways and other public rights-of-way used primarily for vehicular traffic, including, without limitation, overpass projects, street projects or underpass projects, as defined in NRS 244A.037 , 244A.053 and 244A.055 , respectively: (1) Within the boundaries of the county; (2) Within 1 mile outside the boundaries of the county if the board of county commissioners finds that such projects outside the boundaries of the county will facilitate transportation within the county; or (3) Within 30 miles outside the boundaries of the county and the boundaries of this State, where those boundaries are coterminous, if: (I) The projects consist of improvements to a highway which is located wholly or partially outside the boundaries of this State and which connects this State to an interstate highway; and (II) The board of county commissioners finds that such projects will provide a significant economic benefit to the county; (b) Payment of principal and interest on notes, bonds or other obligations incurred to fund projects described in paragraph (a); or (c) Any combination of those uses.

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

5. As used in this section, “based” has the meaning ascribed to it in NRS 482.011 .
Nev. Rev. Stat. § 361.084 — NV Code / Title 32 / Chapter 361 / Section 361.084
Exemption of single-family residence that replaces single-family residence partially or completely destroyed in certain emergencies or disasters
Status: in_force

1. Except as otherwise provided in this subsection, an owner of a single-family residence that is the primary residence of the owner and is a replacement for a single-family residence 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 on or after July 1, 2012, may apply to the county assessor for an exemption of a portion of the assessed value of the single-family residence. An owner of a single-family residence may not apply for an exemption pursuant to this section on or after July 1, 2047.

2. The county assessor shall approve an application submitted pursuant to subsection 1 and grant an exemption of a portion of the assessed value of the single-family residence specified in the application if the application is submitted before July 1, 2047, and the county assessor determines that each of the following criteria are satisfied: (a) The single-family residence is occupied by the primary owner of the residence. (b) The single-family residence is a replacement for a single-family residence that: (1) Is located in an area in which occurred 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 on or after July 1, 2012, and was partially or completely destroyed as a direct result of the flood, fire, earthquake or other event for which the state of emergency or declaration of disaster was proclaimed; and (2) Is located on the same parcel of real property as the single-family residence that was partially or completely destroyed. (c) The parcel of real property on which was located the single-family residence which was partially or completely destroyed has not been sold or transferred in a transaction to which the provisions of chapter 375 of NRS apply at any time after the flood, fire, earthquake or other event occurred. (d) Except as otherwise provided in this paragraph, a building permit for the single-family residence was issued or, if the local government in which the single-family residence is located does not issue building permits, construction on the single-family residence is commenced, not later than 3 years after the partial or complete destruction of the previous single-family residence. The county assessor may approve an extension of the 3-year period required by this paragraph for a period of not more than 3 additional years if the owner is not able to begin construction or obtain a building permit because of circumstances beyond the control of the owner that are related to the event that caused the partial or complete destruction of the single-family residence. (e) The floor area of the single-family residence does not exceed 110 percent of the floor area of the single-family residence that was partially or completely destroyed.

3. If the county assessor approves an application submitted pursuant to subsection 1, the amount of the exemption must equal the difference between the assessed value of the single-family residence for which the application was granted, as determined pursuant to NRS 361.225 and 361.227 , and the assessed value that the single-family residence would have had if the single-family residence were deemed not to be a new improvement.

4. If, between July 1 and June 15, the county assessor approves an application submitted pursuant to subsection 1, the owner of the single-family residence is entitled to an exemption of a portion of the assessed value of the single-family residence in the amount determined pursuant to subsection 3 beginning on July 1 of the next fiscal year and the owner of the single-family residence is not entitled to a refund of any taxes paid before that date.

5. If, after June 15 but on or before June 30, the county assessor approves an application submitted pursuant to subsection 1, the owner of the single-family residence is entitled to an exemption of a portion of the assessed value of the single-family residence in the amount determined pursuant to subsection 3 beginning on July 1 of the fiscal year immediately following the next fiscal year and the owner of the single-family residence is not entitled to a refund of any taxes paid before that date.

6. If a single-family residence for which an exemption of a portion of the assessed value of the single-family residence is granted pursuant to this section is sold or transferred in a transaction to which the provisions of chapter 375 of NRS apply: (a) The exemption of a portion of the assessed value of the single-family residence must no longer be applied to the single-family residence; and (b) In determining the taxable value of the single-family residence for any fiscal year following the sale, the single-family residence must be considered a new improvement as of the date on which the single-family residence was completed.

7. 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. § 361.375 — NV Code / Title 32 / Chapter 361 / Section 361.375
State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff
Status: in_force

1. The State Board of Equalization, consisting of five members appointed by the Governor, is hereby created. The Governor shall designate one of the members to serve as Chair of the Board.

2. The Governor shall appoint: (a) One member who is a certified public accountant. (b) One member who is a property appraiser with a professional designation. (c) One member who is versed in the valuation of centrally assessed properties. (d) Two members who are versed in business generally.

3. Only three of the members may be of the same political party and no more than two may be from the same county.

4. An elected public officer or his or her deputy, employee or any person appointed by him or her to serve in another position must not be appointed to serve as a member of the State Board of Equalization.

5. After the initial terms, members serve terms of 4 years, except when appointed to fill unexpired terms. No member may serve more than two full terms consecutively.

6. Any member of the State Board of Equalization may be removed by the Governor if, in the opinion of the Governor, that member is guilty of malfeasance in office or neglect of duty.

7. Each member of the State Board of Equalization is entitled to receive a salary of not more than $80, as fixed by the Board, for each day actually employed on the work of the Board.

8. While engaged in the business of the State Board of Equalization, each member and employee of the Board is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.

9. A majority of the members of the State Board of Equalization constitutes a quorum, and a majority of the Board shall determine the action of the Board. The Board may adopt regulations governing the conduct of its business.

10. The State Board of Equalization shall comply with any applicable regulation adopted by the Nevada Tax Commission.

11. The staff of the State Board of Equalization must be provided by the Department and the Executive Director is the Secretary of the Board.
Nev. Rev. Stat. § 374.2865 — NV Code / Title 32 / Chapter 374 / Section 374.2865
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment
Status: in_force

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

1. Durable medical equipment;

2. Mobility enhancing equipment; and

3. Oxygen delivery equipment,

prescribed for human use by a licensed provider of health care acting within his or her scope of practice.
Nev. Rev. Stat. § 374.035 — NV Code / Title 32 / Chapter 374 / Section 374.035
“In a county” defined
Status: in_force

“In a county” means within the exterior limits of a county, and includes all territory within such limits owned by or ceded to the United States of America.
Nev. Rev. Stat. § 360B.160 — NV Code / Title 32 / Chapter 360B / Section 360B.160
Nature and purpose of Agreement
Status: in_force

The Agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the laws of each member state.
Nev. Rev. Stat. § 372.7273 — NV Code / Title 32 / Chapter 372 / Section 372.7273
Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer
Status: in_force

In administering the provisions of this chapter, the Department shall consider the intent of the Legislature as hereby expressed that:

1. 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 is not being furnished, prepared or served for consideration within the meaning of paragraph (c) of subsection 3 of NRS 372.060 ; and

2. For the purposes of the tax on the use or other consumption of tangible personal property, the complimentary portion of any such food, meals or nonalcoholic drinks does not lose its tax-exempt status as food for human consumption as the result of being provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of the retailer.
Nev. Rev. Stat. § 360A.230 — NV Code / Title 32 / Chapter 360A / Section 360A.230
Notice of determination by Department
Status: in_force

If the Department believes that the collection of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 will be jeopardized by delay, the Department shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.
Nev. Rev. Stat. § 368A.050 — NV Code / Title 32 / Chapter 368A / Section 368A.050
“Business entity” defined
Status: in_force

1. “ Business entity ” includes: (a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the laws of this State or another jurisdiction and any other type of entity that engages in business. (b) A natural person engaging in a business if that person is deemed to be a business entity pursuant to NRS 368A.120 .

2. The term does not include a governmental entity.
Nev. Rev. Stat. § 372B.160 — NV Code / Title 32 / Chapter 372B / Section 372B.160
Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer
Status: in_force

1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whether by dispatch or other means, made by a certificate holder of a passenger to a taxicab willing to transport the passenger at the rate of 3 percent of the total fare charged for the transportation, 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 certificate holder 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 .
Nev. Rev. Stat. § 372.355 — NV Code / Title 32 / Chapter 372 / Section 372.355
Date tax due
Status: in_force

Except as otherwise provided in NRS 372.380 or required by the Department pursuant to NRS 360B.200 , the taxes imposed by this chapter are due and payable to the Department monthly on or before the last day of the month next succeeding each month.
Nev. Rev. Stat. § 361.755 — NV Code / Title 32 / Chapter 361 / Section 361.755
Apportionment of taxes by county treasurers
Status: in_force

1. At least once each quarter and at such intervals as may be required by the board of county commissioners, the county treasurer shall apportion all the money that he or she has received as ex officio tax receiver since the last apportionment into several funds, as provided by law, and make out a statement of the apportionment under oath and transmit the statement to the county auditor and to the governing body of each local government entitled to receive an apportionment of the taxes collected. The county auditor shall file a copy of the statement in his or her office.

2. A local government that receives an apportionment from the county treasurer may not submit a claim for interest earned in a prior fiscal year on the money apportioned, unless the claim is based solely upon an error in the calculation of the money apportioned in that prior fiscal year.
Nev. Rev. Stat. § 361.4725 — NV Code / Title 32 / Chapter 361 / Section 361.4725
Exemption from partial abatements following certain fluctuations in taxable value of property
Status: in_force

1. Except as otherwise provided in this section and notwithstanding the provisions of NRS 361.4722 , 361.4723 and 361.4724 , if the taxable value of any parcel or other taxable unit of property: (a) Decreases by 15 percent or more from its taxable value on: (1) July 1, 2003; or (2) July 1 of the second year immediately preceding the lien date for the current year, whichever is later; and (b) For any fiscal year beginning on or after July 1, 2005, increases by 15 percent or more from its taxable value for the immediately preceding fiscal year, the amount of any ad valorem taxes levied in a county which, if not for the provisions of NRS 361.4722 , 361.4723 and 361.4724 , would otherwise have been collected for the property for that fiscal year as a result of that increase in taxable value, excluding any amount attributable to any increase in the taxable value of the property above the taxable value of the property on the most recent date determined pursuant to paragraph (a), must be levied on the property and carried forward each fiscal year, without any penalty or interest, in such a manner that one-third of that amount may be collected during that fiscal year and each of the succeeding 2 fiscal years.

2. If the total amount otherwise required to be collected during a fiscal year and each of the succeeding 2 fiscal years pursuant to subsection 1 for a parcel or other taxable unit of property is less than or equal to $100, the entire amount may be levied on the property and collected during that initial fiscal year.

3. The Nevada Tax Commission may exempt from the requirements of this section the levy of any taxes in an amount which is less than the cost of collecting those taxes.

4. The amount of any taxes levied on any property pursuant to this section must be added to the amount of ad valorem taxes each taxing entity would otherwise be entitled to receive for a fiscal year in the same proportion as the rate of ad valorem taxes levied in the county on the property by or on behalf of that taxing entity for that fiscal year bears to the combined rate of all ad valorem taxes levied in the county on the property by or on behalf of all taxing entities for that fiscal year.

5. The Nevada Tax Commission shall adopt such regulations as it deems appropriate to ensure that this section is carried out in a uniform and equal manner.
Nev. Rev. Stat. § 360.605 — NV Code / Title 32 / Chapter 360 / Section 360.605
“Account” defined
Status: in_force

“Account” means the Local Government Tax Distribution Account created pursuant to NRS 360.660 .
Nev. Rev. Stat. § 360.891 — NV Code / Title 32 / Chapter 360 / Section 360.891
Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project
Status: in_force

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

1. If the Office of Economic Development approves an application for a certificate of eligibility for transferable tax credits submitted pursuant to paragraph (a) of subsection 1 of NRS 360.889 and the Interim Finance Committee approves a written request for the issuance of transferable tax credits pursuant to subsection 4 of NRS 360.889 , the Office shall immediately forward a copy of the certificate of eligibility which identifies the estimated amount of the tax credits available pursuant to this section to: (a) The lead participant in the qualified project; (b) The Department; and (c) The Nevada Gaming Control Board.

2. Within 14 business days after receipt of an audit provided by the lead participant in the qualified project pursuant to paragraph (l) of subsection 2 of NRS 360.889 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 and determines that all other requirements for the transferable tax credits have been met, the Office shall notify the lead participant in the qualified project that the transferable tax credits will be issued. Within 30 days after the receipt of the notice, the lead participant in the qualified project shall make an irrevocable declaration of the amount of transferable tax credits that will be applied to each fee or tax set forth in subparagraphs (1), (2) and (3) of paragraph (a) of subsection 1 of NRS 360.889 , thereby accounting for all of the credits which will be issued. Upon receipt of the declaration, the Office shall issue to the lead participant a certificate of transferable tax credits in the amount approved by the Office for the fees or taxes included in the declaration. The lead participant shall notify the Department 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 subparagraphs (1), (2) and (3) of paragraph (a) of subsection 1 of NRS 360.889 . The Department shall notify the Office and the Nevada Gaming Control Board of the amount of any transferable tax credits transferred.

3. A qualified project may be approved for a certificate of eligibility for transferable tax credits in the amount of $9,500 for each qualified employee, up to a maximum of 4,000 qualified employees.

4. For the purpose of computing the amount of transferable tax credits for which a qualified project is eligible pursuant to subsection 3: (a) Each qualified employee must be: (1) Employed by a participant at the site of the qualified project. (2) Employed full-time and scheduled to work for an average minimum of 30 hours per week. (3) Employed for at least the last 3 consecutive months of the fiscal year. (4) Offered coverage under a plan of health insurance provided by his or her employer. (b) The wages for federal income tax purposes reported or required to be reported on Form W-2 of the qualified employees of the qualified project must be paid at an average rate of $22 per hour. (c) An employee engaged solely in the construction of the qualified project is deemed not to be a qualified employee.
Nev. Rev. Stat. § 370.559 — NV Code / Title 32 / Chapter 370 / Section 370.559
“Tobacco retail dealer” defined
Status: in_force

“Tobacco retail dealer” has the meaning ascribed to:

1. “Retail dealer” in NRS 370.033 ; and

2. “Retail dealer” in NRS 370.440 .
Nev. Rev. Stat. § 374.720 — NV Code / Title 32 / Chapter 374 / Section 374.720
Cancellation of illegal determination: Procedure; limitation
Status: in_force

1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the board of county commissioners, and such board 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 person filing a return or by the Department, the Department, without certifying this fact to such board, shall authorize the cancellation of the amount upon the records of the Department.
Nev. Rev. Stat. § 372.340 — NV Code / Title 32 / Chapter 372 / Section 372.340
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity
Status: in_force

The taxes imposed under this chapter apply to the sale of tangible personal property to and the storage, use or other consumption in this State of tangible personal property by a contractor for a governmental, religious or charitable entity which is otherwise exempted from the tax unless the contractor is a constituent part of that entity.
Nev. Rev. Stat. § 377A.017 — NV Code / Title 32 / Chapter 377A / Section 377A.017
“Recreational facility” defined
Status: in_force

“ Recreational facility ” means real and personal property and improvements to real property for athletic, cultural and leisure activities and all appurtenances or customary facilities and uses associated therewith. The term does not include a golf course, a driving range used to practice the sport of golf or any similar facility related to the sport of golf.
Nev. Rev. Stat. § 372.060 — NV Code / Title 32 / Chapter 372 / Section 372.060
“Sale” defined
Status: in_force

1. “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

2. “Transfer of possession,” “lease,” or “rental” includes only transactions found by the Tax Commission to be in lieu of a transfer of title, exchange or barter.

3. “Sale” includes: (a) The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting. (b) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others. (c) The furnishing, preparing, or serving for a consideration of food, meals or drinks. (d) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price. (e) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.
Nev. Rev. Stat. § 374.7243 — NV Code / Title 32 / Chapter 374 / Section 374.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms
Status: in_force

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

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

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

4. As used in this section: (a) “ Component member ” has the meaning ascribed to it in section 1563(b) of the Internal Revenue Code , 26 U.S.C. § 1563(b) , and includes any entity that, notwithstanding its form of organization, bears the same ownership relationship to the retailer as a corporation that would qualify as a component member of the same controlled group of corporations as the retailer. (b) “ Controlled group of corporations ” has the meaning ascribed to it in section 1563(a) of the Internal Revenue Code , 26 U.S.C. § 1563(a) , and includes any entity that, notwithstanding its form of organization, bears the same ownership relationship to the retailer as a corporation that would qualify as a component member of the same controlled group of corporations as the retailer.
Nev. Rev. Stat. § 370A.153 — NV Code / Title 32 / Chapter 370A / Section 370A.153
Assignment of money deposited into escrow; use of money assigned to this State
Status: in_force

1. Notwithstanding the provisions of NRS 370A.150 , a manufacturer that elects to deposit money into a qualified escrow fund pursuant to NRS 370A.140 may assign to the State the interest of the manufacturer in any money in the qualified escrow fund.

2. An assignment executed pursuant to subsection 1 is permanent, irrevocable and applies to all money in the qualified escrow fund, including all money deposited into the qualified escrow fund before the manufacturer executes the assignment, all money deposited into the qualified escrow fund after the manufacturer executes the assignment and any interest or other appreciation earned on any money in the qualified escrow fund.

3. The parties to a qualified escrow agreement may amend the agreement for the purposes of executing an assignment pursuant to subsection 1.

4. An assignment executed pursuant to subsection 1 must be in writing and be signed by the assignee and the assignor or by an authorized agent or representative of the assignor. An assignment in writing which is duly executed becomes enforceable after a copy of the assignment is delivered to the Attorney General and the financial institution where the qualified escrow fund is maintained.

5. Notwithstanding the provisions of NRS 370A.150 , money assigned to the State pursuant to an assignment executed pursuant to subsection 1: (a) Must be deposited in the State General Fund; and (b) Must be credited on a dollar-for-dollar basis against any judgment or settlement described in NRS 370A.150 which may be obtained against the manufacturer who executes the assignment.

6. Nothing in this section operates to relieve a manufacturer from any obligation or duty imposed pursuant to this chapter or chapter 370 of NRS .
Nev. Rev. Stat. § 363A.137 — NV Code / Title 32 / Chapter 363A / Section 363A.137
Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts
Status: in_force

1. An employer is entitled to a credit against the excise tax imposed on the employer pursuant to NRS 363A.130 if: (a) The employer makes a contribution to the Nevada Higher Education Prepaid Trust Fund created by NRS 353B.140 on behalf of a qualified beneficiary on whose behalf a prepaid tuition contract is drawn pursuant to NRS 353B.100 and the contribution matches a contribution made on behalf of the qualified beneficiary by an employee of the employer; or (b) The employer makes a contribution to a savings trust account in the Nevada College Savings Trust Fund created by NRS 353B.340 and the contribution matches a contribution made to the savings trust account by an employee of the employer.

2. A credit described in subsection 1 must be in an amount equal to 25 percent of the matching contribution but may not exceed $500 per contributing employee per year.

3. A credit described in subsection 1 may not be applied retroactively. If the amount of a credit exceeds the tax liability of an employer for a year, the excess may be applied to the tax liability of the employer for 5 years after the year in which the matching contribution was made. A credit applied pursuant to this subsection must be applied during the earliest year for which the employer has a tax liability. If credits for more than 1 year are available to an employer pursuant to this subsection, the credit from the earliest year must be applied first.

4. An employer claiming a credit pursuant to this section shall maintain any record required by the Department regarding the matching contribution for which the credit is claimed.

5. A contribution made by an employer as described in subsection 1 is the property of the employee whose contribution is being matched and may not be claimed in any manner by the employer.

6. As used in this section: (a) “ Prepaid tuition contract ” has the meaning ascribed to it in NRS 353B.030 . (b) “ Qualified beneficiary ” has the meaning ascribed to it in NRS 353B.050 .
Nev. Rev. Stat. § 373.028 — NV Code / Title 32 / Chapter 373 / Section 373.028
“Project” defined
Status: in_force

“ Project ” means:

1. In a county whose population is 100,000 or more, street and highway construction, including, without limitation, the acquisition and improvement of any street, avenue, boulevard, alley, highway or other public right-of-way used for any vehicular traffic, and including a sidewalk designed primarily for use by pedestrians, and also, including, without limitation, grades, regrades, gravel, oiling, surfacing, macadamizing, paving, crosswalks, sidewalks, pedestrian rights-of-way, driveway approaches, curb cuts, curbs, gutters, culverts, catch basins, drains, sewers, manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels, underpasses, approaches, sprinkling facilities, artificial lights and lighting equipment, parkways, grade separators, traffic separators, and traffic control equipment, and all appurtenances and incidentals, or any combination thereof, including, without limitation, the acquisition and improvement of all types of property therefor.

2. In a county whose population is less than 100,000, street and highway construction, maintenance or repair, or any combination thereof, including, without limitation, the acquisition, maintenance, repair and improvement of highway truck parking or any street, avenue, boulevard, alley, highway or other public right-of-way used for any vehicular traffic, and including a sidewalk designed primarily for use by pedestrians, and also, including, without limitation, grades, regrades, gravel, oiling, surfacing, macadamizing, paving, crosswalks, sidewalks, pedestrian rights-of-way, driveway approaches, curb cuts, curbs, gutters, culverts, catch basins, drains, sewers, manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels, underpasses, approaches, sprinkling facilities, artificial lights and lighting equipment, parkways, grade separators, traffic separators, and traffic control equipment, and all appurtenances and incidentals, or any combination thereof, including, without limitation, the acquisition, maintenance, repair and improvement of all types of property therefor.
Nev. Rev. Stat. § 360.370 — NV Code / Title 32 / Chapter 360 / Section 360.370
Redetermination: Oral hearing; notice; continuances
Status: in_force

1. If a petition for redetermination is filed within the 45-day period, the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an oral hearing and give him or her 10 days' notice of the time and place of the hearing.

2. The Department may continue the hearing from time to time as may be necessary.
Nev. Rev. Stat. § 375.250 — NV Code / Title 32 / Chapter 375 / Section 375.250
Taxpayers' Bill of Rights for Taxes on Transfer of Real Property
Status: in_force

1. The Legislature hereby declares that each taxpayer has the right: (a) To be treated by officers and employees of the county recorder with courtesy, fairness, uniformity, consistency and common sense. (b) To a prompt response from the county recorder to each communication from the taxpayer. (c) To provide the minimum documentation and other information as may reasonably be required by the county recorder to carry out his or her duties. (d) To be notified, in writing, by the county recorder whenever an officer or employee of the county recorder determines that the taxpayer is entitled to an exemption or has been taxed more than is required pursuant to this chapter. (e) To written instructions indicating how the taxpayer may petition for a refund for overpayment of any tax, interest or penalties. (f) To recover an overpayment of any tax promptly upon the final determination of such an overpayment. (g) To obtain specific advice from the county recorder concerning any tax. (h) In any meeting with the county recorder, including an audit, conference, interview or hearing: (1) To an explanation by an officer, agent or employee of the county recorder that describes the procedures to be followed and the rights of the taxpayer thereunder; (2) To be represented by himself or herself or anyone who is otherwise authorized by law to represent the taxpayer before the county recorder; (3) To make an audio recording using the taxpayer's equipment and at the taxpayer's expense; and (4) To receive a copy of any document or audio recording made by or in the possession of the county recorder relating to the determination or collection of any tax for which the taxpayer is assessed pursuant to this chapter, upon payment of the actual cost to the county recorder of making the copy. (i) To a full explanation of the authority of the county recorder to collect the tax or to collect a delinquent tax, including, without limitation, the procedures and notices for review and appeal that are required for the protection of the taxpayer. An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the county. (j) To the immediate release of any lien which the county recorder has placed on real property for the nonpayment of a tax when: (1) The tax is paid; (2) The period of limitation for collecting the tax expires; (3) The lien is the result of an error by the county recorder; (4) The county recorder determines that the taxes, interest and penalties are secured sufficiently by a lien on other real property; (5) The release or subordination of the lien will not jeopardize the collection of the taxes, interest and penalties; or (6) The release of the lien will facilitate the collection of the taxes, interest and penalties. (k) To be free from harassment and intimidation by an officer or employee of the county recorder for any reason.

2. The provisions of this chapter governing the administration and collection of taxes by the county recorder must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.

3. The provisions of this section apply to the administration and collection of taxes pursuant to this chapter.
Nev. Rev. Stat. § 361.365 — NV Code / Title 32 / Chapter 361 / Section 361.365
Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript
Status: in_force

1. Each county board of equalization shall, at the expense of the county, cause complete minutes and an audio recording or transcript to be taken at each hearing. In addition to the requirements of NRS 241.035 , these minutes must include the title of all exhibits, papers, reports and other documentary evidence submitted to the county board of equalization by the complainant. The clerk of the county board of equalization shall forward the minutes and audio recordings or transcripts to the Secretary of the State Board of Equalization. A copy of the minutes or audio recordings must be made available to a member of the public upon request at no charge pursuant to NRS 241.035 .

2. If a transcript of any hearing held before the county board of equalization is requested by the complainant, he or she shall furnish the reporter, pay for the transcript and deliver a copy of the transcript to the clerk of the county board of equalization and the Secretary of the State Board of Equalization upon filing an appeal.
Nev. Rev. Stat. § 374.200 — NV Code / Title 32 / Chapter 374 / Section 374.200
Collection by retailer; purchaser's receipt
Status: in_force

Every retailer maintaining a place of business in a county and making sales of tangible personal property for storage, use or other consumption in the county, not exempted under NRS 374.265 to 374.355 , inclusive, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Department.
Nev. Rev. Stat. § 366.020 — NV Code / Title 32 / Chapter 366 / Section 366.020
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 366.022 to 366.100 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 374.665 — NV Code / Title 32 / Chapter 374 / Section 374.665
Payment of interest on overpayments
Status: in_force

Except as otherwise provided in NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of tax at the rate set forth in, and in accordance with the provisions of, NRS 360.2937 .
Nev. Rev. Stat. § 360.4195 — NV Code / Title 32 / Chapter 360 / Section 360.4195
Action for use tax: Manner of service of process
Status: in_force

1. In an action relating to use tax, process may be served: (a) According to the Nevada Rules of Civil Procedure; or (b) By serving an agent or clerk of a retailer in this state at a place of business maintained by the retailer in this state.

2. If process is served in the manner set forth in paragraph (b) of subsection 1, a copy of the process must be sent by registered or certified mail to the retailer at his or her principal or home office.
Nev. Rev. Stat. § 360.680 — NV Code / Title 32 / Chapter 360 / Section 360.680
Annual allocations from Account
Status: in_force

1. On or before July 1 of each year, the Executive Director shall allocate to each enterprise district an amount equal to the amount that the enterprise district received from the Account in the immediately preceding fiscal year.

2. Except as otherwise provided in NRS 360.690 and 360.730 , the Executive Director, after subtracting the amount allocated to each enterprise district pursuant to subsection 1, shall allocate to each local government or special district which is eligible for an allocation from the Account pursuant to NRS 360.670 an amount from the Account that is equal to the amount allocated to the local government or special district for the preceding fiscal year multiplied by 1 plus the average percentage change in the Consumer Price Index (All Items) over the 5 calendar years immediately preceding the year in which the allocation is made.
Nev. Rev. Stat. § 374.220 — NV Code / Title 32 / Chapter 374 / Section 374.220
Unlawful acts
Status: in_force

Any person violating NRS 374.200 , 374.210 or 374.215 is guilty of a misdemeanor.
Nev. Rev. Stat. § 360.145 — NV Code / Title 32 / Chapter 360 / Section 360.145
Employees of Department: Evaluation on basis of assessments or collections prohibited
Status: in_force

The Department shall not evaluate an employee of the Department on the basis of assessments or collections from taxpayers.
Nev. Rev. Stat. § 360.425 — NV Code / Title 32 / Chapter 360 / Section 360.425
Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department
Status: in_force

The county clerk, immediately upon the filing of the application and certificate pursuant to NRS 360.420 , shall enter a judgment for the State of Nevada against the person liable for the payment in the amount required to be paid, together with any penalties and interest due as set forth in the certificate. The Department shall serve a copy of the judgment, together with the application and the certificate, upon the person against whom the judgment is entered, either by personal service or by mailing a copy to his or her last known address as it appears in the records of the Department.
Nev. Rev. Stat. § 363C.610 — NV Code / Title 32 / Chapter 363C / Section 363C.610
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 last month of the taxable year 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. § 363D.300 — NV Code / Title 32 / Chapter 363D / Section 363D.300
Prohibited acts; penalty
Status: in_force

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

2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 374.085 — NV Code / Title 32 / Chapter 374 / Section 374.085
“Storage” and “use”: Exclusion
Status: in_force

“ Storage ” and “ use ” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the State for use thereafter solely outside the State, or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property to be transported outside the State and thereafter used solely outside the State.
Nev. Rev. Stat. § 365.390 — NV Code / Title 32 / Chapter 365 / Section 365.390
Payment of refund by Department
Status: in_force

Upon the presentation of the invoices, written statements, tax exemption certificates or exportation certificates required pursuant to this chapter, the Department shall cause to be repaid to the claimant from the taxes collected under this chapter an amount equal to the taxes paid by the claimant less the percentage allowed the dealer or supplier pursuant to NRS 365.330 .
Nev. Rev. Stat. § 370.690 — NV Code / Title 32 / Chapter 370 / Section 370.690
Adoption of certain regulations by Department
Status: in_force

1. To promote compliance with the provisions of NRS 370A.140 , the Department may adopt regulations requiring a manufacturer of tobacco products to make the escrow deposits required by NRS 370A.140 in quarterly installments during the year in which the sales covered by those deposits are made. The Department may require the production of information sufficient to enable the Department to determine the adequacy of the amount of each quarterly installment.

2. The Department may adopt such regulations as it deems necessary to carry out the provisions of NRS 370.600 to 370.705 , inclusive.