Nev. Rev. Stat. § 366.740 — NV Code / Title 32 / Chapter 366 / Section 366.740
Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies
Status: in_force

1. Except as otherwise provided in NRS 366.733 , 366.735 and 366.737 , the Department may impose an administrative fine, not to exceed $2,500, for a violation of any provision of this chapter, or any regulation or order adopted or issued pursuant thereto.

2. The Department shall afford to any person fined pursuant to this section or NRS 366.733 , 366.735 or 366.737 an opportunity for a hearing pursuant to the provisions of NRS 233B.121 .

3. All administrative fines collected by the Department pursuant to subsection 1 or NRS 366.733 , 366.735 or 366.737 must be deposited with the State Treasurer to the credit of the State Highway Fund.

4. In addition to any other remedy provided by this chapter, the Department may compel compliance with any provision of this chapter and any regulation or order adopted or issued pursuant thereto by injunction or other appropriate remedy. The Department may institute and maintain in the name of the State of Nevada any such enforcement proceedings.
Nev. Rev. Stat. § 361.055 — NV Code / Title 32 / Chapter 361 / Section 361.055
Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments
Status: in_force

1. All lands and other property owned by the State are exempt from taxation, except real property acquired by the State of Nevada and assigned to the Department of Wildlife which is or was subject to taxation under the provisions of this chapter at the time of acquisition.

2. In lieu of payment of taxes on each parcel of real property acquired by it which is subject to assessment and taxation pursuant to subsection 1, the Department of Wildlife shall make annual payments to the county tax receiver of the county wherein each such parcel of real property is located of an amount equal to the total taxes levied and assessed against each such parcel of real property in the year in which title to it was acquired by the State of Nevada.

3. Such payments in lieu of taxes must be collected and accounted for in the same manner as taxes levied and assessed against real property pursuant to this chapter are collected and accounted for.

4. Money received pursuant to this section must be apportioned each year to the counties, school districts and cities wherein each such parcel of real property is located in the proportion that the tax rate of each such political subdivision bears to the total combined tax rate in effect for that year.
Nev. Rev. Stat. § 360.137 — NV Code / Title 32 / Chapter 360 / Section 360.137
Duty of Executive Director to submit tax expenditure report; contents; requests for information
Status: in_force

1. On or before November 10 of each even-numbered year, the Executive Director shall submit a tax expenditure report to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Legislature and the appropriate interim committee or committees of the Legislature.

2. The report required by subsection 1 must provide, for each tax expenditure: (a) A description of the tax expenditure; (b) The year in which the tax expenditure was enacted; (c) The purpose for which the tax expenditure was enacted; (d) A summary of any amendments to the tax expenditure since it was enacted; (e) To the extent that pertinent information is available, estimates of: (1) The fiscal impact to this State and local governments of the tax expenditure during each fiscal year of the biennium in which the report is prepared; (2) The number of taxpayers receiving benefit from the tax expenditure; and (3) The revenue that would result from repeal of the tax expenditure; and (f) A statement of: (1) Any pertinent information which is not available to prepare the estimates required by paragraph (e); and (2) The reasons for the unavailability of that information.

3. Each agency, bureau, board, commission, department, division, office and other governmental entity of the State of Nevada, each county treasurer and county assessor and each entity receiving the benefit of a tax expenditure, shall respond fully and appropriately to any request for information made by the Executive Director for use in the report required by this section not later than 30 days after such a request is made, to the extent that the requested information is not confidential, privileged or otherwise protected from disclosure by any provision of state or federal law.

4. As used in this section, “ tax expenditure ” means any law of this State that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including, without limitation, tax abatements, tax credits, tax deductions, tax deferrals, tax exemptions, tax exclusions, tax subtractions and preferential tax rates.
Nev. Rev. Stat. § 376A.010 — NV Code / Title 32 / Chapter 376A / Section 376A.010
Definitions
Status: in_force

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

1. “ Open-space land ” means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by public or nonprofit agencies.

2. “ Open-space plan ” means the plan adopted by the board of county commissioners of a county to provide for the acquisition, development and use of open-space land.

3. “ Open-space use ” includes: (a) The preservation of land to conserve and enhance natural or scenic resources; (b) The protection of streams and stream environment zones, watersheds, viewsheds, natural vegetation and wildlife habitat areas; (c) The maintenance of natural and artificially created features that control floods, other than dams; (d) The preservation of natural resources and sites that are designated as historic by the Office of Historic Preservation of the State Department of Conservation and Natural Resources; and (e) The development of recreational sites.
Nev. Rev. Stat. § 370A.010 — NV Code / Title 32 / Chapter 370A / Section 370A.010
Definitions
Status: in_force

As used in this chapter, the words and terms defined in NRS 370A.020 to 370A.120 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 375A.600 — NV Code / Title 32 / Chapter 375A / Section 375A.600
Definitions
Status: in_force

As used in NRS 375A.600 to 375A.690 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.605 to 375A.630 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 373.0246 — NV Code / Title 32 / Chapter 373 / Section 373.0246
“Diesel fuel” defined
Status: in_force

“ Diesel fuel ” means any petroleum-based fuel meeting the ASTM D975 standards. The term includes, without limitation, diesel, biodiesel, as defined in NRS 366.022 , biodiesel blend, as defined in NRS 366.023 , biomass-based diesel, as defined in NRS 366.0235 , biomass-based diesel blend, as defined in NRS 366.024 , and kerosene blended with diesel.
Nev. Rev. Stat. § 371.104 — NV Code / Title 32 / Chapter 371 / Section 371.104
Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse
Status: in_force

1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces of the United States, or his or her surviving spouse, is entitled to a veteran's exemption from the payment of governmental services taxes on vehicles of the following determined valuations: (a) If he or she has a disability of 100 percent, the first $20,000 of determined valuation. (b) If he or she has a disability of 80 to 99 percent, inclusive, the first $15,000 of determined valuation. (c) If he or she has a disability of 60 to 79 percent, inclusive, the first $10,000 of determined valuation.

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 $20,000 of determined valuation of vehicles in which a person described in subsection 1 or 2 has any interest shall be deemed to belong entirely to that person.

4. 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 a 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 within this State. 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. Before allowing any exemption pursuant to the provisions of this section, the Department shall require proof of the veteran's status, and for that purpose shall require production of: (a) A certificate from the Department of Veterans Affairs that the veteran has incurred a permanent service-connected disability, which shows the percentage of that disability; and (b) Any one of the following: (1) An honorable discharge; (2) A certificate of satisfactory service; or (3) A certified copy of either of these documents.

6. A surviving spouse claiming an exemption pursuant to this section must file with the Department in the county where the exemption is claimed an affidavit declaring that: (a) The surviving spouse was married to and living with the veteran with a disability for the 5 years preceding his or her death; (b) The veteran with a disability was eligible for the exemption at the time of his or her death or, if not for a transfer of the exemption pursuant to subsection 2, would have been eligible for the exemption at the time of his or her death; and (c) The surviving spouse has not remarried. The affidavit required by this subsection is in addition to the certification required pursuant to subsections 4 and 5. After the filing of the original affidavit required by this subsection, the county assessor shall, except as otherwise provided in this subsection, mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail.

7. If a tax exemption is allowed under this section to a person who qualifies for the tax exemption: (a) As a veteran or as the current spouse of a veteran who receives a transfer of an exemption pursuant to subsection 2, that person is not entitled to an exemption under NRS 371.103 . (b) Solely as the surviving spouse of a veteran with a permanent service-connected disability, the allowance of a tax exemption under this section does not affect the eligibility of that person for an exemption under NRS 371.103 .

8. If any person makes a false affidavit or produces false proof to the Department, and as a result of the false affidavit or false proof the person is allowed a tax exemption to which he or she is not entitled, the person is guilty of a gross misdemeanor.

9. 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 inflation index from July 2003 to the July preceding the fiscal year for which the adjustment is calculated.

10. For the purposes of this section, “ consumer price inflation index ” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the United States Department of Labor or, if that index ceases to be published by the United States Department of Labor, the published index selected by the Department of Taxation pursuant to subsection 11 of NRS 361.091 .
Nev. Rev. Stat. § 374.357 — NV Code / Title 32 / Chapter 374 / Section 374.357
Abatement for eligible machinery or equipment used by certain new or expanded businesses
Status: in_force

1. A person who maintains a business or intends to locate a business in this State may, pursuant to NRS 360.750 , apply to the Office of Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 360.750 .

2. If an application for an abatement is approved pursuant to NRS 360.750 : (a) The taxpayer is eligible for an abatement from the tax imposed by this chapter for not more than 2 years. (b) The abatement must be administered and carried out in the manner set forth in NRS 360.750 .

3. As used in this section, unless the context otherwise requires, “ eligible machinery or equipment ” means machinery or equipment for which a deduction is authorized pursuant to 26 U.S.C. § 179 . The term does not include: (a) Buildings or the structural components of buildings; (b) Equipment used by a public utility; (c) Equipment used for medical treatment; (d) Machinery or equipment used in mining; or (e) Machinery or equipment used in gaming.
Nev. Rev. Stat. § 363C.680 — NV Code / Title 32 / Chapter 363C / Section 363C.680
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
Status: in_force

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

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

3. The Attorney General shall prosecute the action, and the provisions of the Nevada Revised Statutes, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
Nev. Rev. Stat. § 363D.030 — NV Code / Title 32 / Chapter 363D / Section 363D.030
“Credit sales” defined
Status: in_force

“ Credit sales ” means a sale of goods by a seller who accepts payments for the goods at a later time.
Nev. Rev. Stat. § 363D.080 — NV Code / Title 32 / Chapter 363D / Section 363D.080
“Securities” defined
Status: in_force

“ Securities ” means United States Treasury securities, obligations of United States governmental agencies and corporations, obligations of a state or political subdivision, corporate stock, bonds, participations in securities backed by mortgages held by the United States or state governmental agencies, loan-backed securities, money market instruments, federal funds, securities purchased and sold under agreements to resell or repurchase, commercial paper, banker's acceptances, purchased certificates of deposit, options, futures contracts, forward contracts, notional principal contracts, including, without limitation, swaps, and other similar securities and instruments.
Nev. Rev. Stat. § 365.190 — NV Code / Title 32 / Chapter 365 / Section 365.190
Additional excise tax of 1.75 cents 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 1.75 cents per gallon on all 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. § 375.140 — NV Code / Title 32 / Chapter 375 / Section 375.140
Audits by county recorder: Notification of taxpayer and extension of date for completion
Status: in_force

1. If an audit is conducted by the county recorder pursuant to the provisions of this chapter, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted.

2. The date on which the audit will be completed may be extended by the county recorder if the county recorder gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.

3. If, after the audit, the county recorder determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.
Nev. Rev. Stat. § 374.195 — NV Code / Title 32 / Chapter 374 / Section 374.195
Liability for tax; extinguishment of liability
Status: in_force

Every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer is liable for the tax. His or her liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the Department under such regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in the county, given to the purchaser pursuant to NRS 374.200 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
Nev. Rev. Stat. § 375.240 — NV Code / Title 32 / Chapter 375 / Section 375.240
Citation of NRS 375.250
Status: in_force

NRS 375.250 may be cited as the Taxpayers' Bill of Rights for Taxes on the Transfer of Real Property.
Nev. Rev. Stat. § 375B.210 — NV Code / Title 32 / Chapter 375B / Section 375B.210
Determination of deficiency: Generally
Status: in_force

1. In a case not involving a false or fraudulent return or failure to file a return, if the Department determines at any time after the tax is due, but not later than 4 years after the return is filed unless a longer period is provided by federal law, that the tax disclosed in any return required to be filed by this chapter is less than the tax owed to the State of Nevada, a deficiency must be determined. That determination may also be made within such time after the expiration of the period as may be agreed upon in writing between the Department and the person liable for the tax.

2. For purposes of this section, a return filed before the last day prescribed by law for filing that return must be considered as filed on that last day.
Nev. Rev. Stat. § 360A.365 — NV Code / Title 32 / Chapter 360A / Section 360A.365
Order to lock and seal business: Grounds for issuance; service; enforcement
Status: in_force

1. If a person: (a) Continues to engage in business in this State without a permit or license as required by chapter 365 or 366 of NRS , or after the license or permit has been suspended or revoked; (b) Knowingly sells at retail any fuel that is subject to taxation pursuant to chapter 365 or 366 of NRS for which the tax imposed by chapter 365 or 366 of NRS is not remitted; or (c) Sells or otherwise distributes dyed special fuel in violation of NRS 366.733 , the Department may, after providing notice to that person, order any place of business of the person to be locked and sealed. If notice is served by mail, it must be addressed to the person at his or her address as it appears in the records of the Department.

2. The order to lock and seal a place of business must be delivered to the sheriff of the county in which the business is located. The sheriff shall assist in the enforcement of the order.
Nev. Rev. Stat. § 372.815 — NV Code / Title 32 / Chapter 372 / Section 372.815
Strict construction of certain provisions of chapter
Status: in_force

The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.
Nev. Rev. Stat. § 374.765 — NV Code / Title 32 / Chapter 374 / Section 374.765
False or fraudulent return
Status: in_force

Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 364 days in the county jail, or be subject to both fine and imprisonment.
Nev. Rev. Stat. § 370.220 — NV Code / Title 32 / Chapter 370 / Section 370.220
Allowance of discounts for services rendered by dealers
Status: in_force

In the sale of any cigarette revenue stamps to a licensed cigarette dealer, the Department and its agents shall allow the purchaser a discount of 0.25 percent against the amount of excise tax otherwise due for the services rendered in affixing cigarette revenue stamps to the cigarette packages.
Nev. Rev. Stat. § 374.705 — NV Code / Title 32 / Chapter 374 / Section 374.705
Standing to recover
Status: in_force

A judgment shall 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. § 375A.190 — NV Code / Title 32 / Chapter 375A / Section 375A.190
Determination of deficiency: Notice of determination
Status: in_force

The Department shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in the same manner be given to such other persons as the Department deems advisable.
Nev. Rev. Stat. § 361.738 — NV Code / Title 32 / Chapter 361 / Section 361.738
Filing, form, contents and execution of claims; availability of forms
Status: in_force

1. A claim must be filed with the county treasurer of the county in which the claimant's single-family residence is located.

2. The claim must be made under oath and filed in such form and content, and be accompanied by such information, as the Department may prescribe to determine the eligibility of the claimant to file the claim.

3. The claim must be signed by: (a) The owner or owners of the property; (b) Any person of lawful age, authorized by an executed power of attorney to sign an application on behalf of any person described in paragraph (a); or (c) The guardian or conservator of any person described in paragraph (a) or the executor or administrator of such a person's estate.

4. The Department or county treasurer shall provide the appropriate form for filing such a claim to each claimant.
Nev. Rev. Stat. § 373.010 — NV Code / Title 32 / Chapter 373 / Section 373.010
Short title
Status: in_force

This chapter is known and may be cited as the County Fuel Tax Law.
Nev. Rev. Stat. § 360.940 — NV Code / Title 32 / Chapter 360 / Section 360.940
“Qualified project” defined
Status: in_force

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

“ Qualified project ” means a project which the Office of Economic Development determines meets all the requirements set forth in subsections 2, 3 and 4 of NRS 360.945 .
Nev. Rev. Stat. § 361.305 — NV Code / Title 32 / Chapter 361 / Section 361.305
Preparation by county assessor of maps or plats of city blocks and subdivisions
Status: in_force

The county assessor shall also make a map or plat of the various blocks within any incorporated city and shall mark thereon the various subdivisions, as they are assessed. Each parcel in a subdivision must be further identified by a parcel number in accordance with the parceling system prescribed by the Department.
Nev. Rev. Stat. § 375A.885 — NV Code / Title 32 / Chapter 375A / Section 375A.885
Jurisdiction where decedent not a resident of Nevada
Status: in_force

In the case of a decedent who was not a resident of this state at the time of his or her death, the district court of the county in which the decedent's real property is situated, or, if he or she had no real property in this state, the district court of the county in which any of his or her personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this chapter. If the decedent leaves property in more than one county, the district court of the county whose jurisdiction is first invoked has exclusive jurisdiction.
Nev. Rev. Stat. § 364.030 — NV Code / Title 32 / Chapter 364 / Section 364.030
County auditor to cause licenses to be printed; delivery to county treasurer for signature
Status: in_force

1. The county auditor shall cause to be printed a sufficient number of blank licenses for the purposes mentioned in chapter 244 of NRS . Each license shall also contain a blank receipt to be signed by the sheriff on the delivery of such license to the purchaser thereof.

2. The county auditor shall hand over to the county treasurer a sufficient number of blanks for the use of the county, which shall be charged to the county treasurer on the county auditor's books. The county treasurer shall countersign the same and deliver them to the county auditor, taking his or her receipt therefor.
Nev. Rev. Stat. § 372.250 — NV Code / Title 32 / Chapter 372 / Section 372.250
Presumption of purchase for use in this State
Status: in_force

It is presumed that tangible personal property shipped or brought to this State by the purchaser on or after July 1, 1979, was purchased from a retailer on or after July 1, 1979, for storage, use or other consumption in this State.
Nev. Rev. Stat. § 365.550 — NV Code / Title 32 / Chapter 365 / Section 365.550
Proceeds of tax levied pursuant to NRS 365.180
Status: in_force

1. Except as otherwise provided in subsection 2, the receipts of the tax levied pursuant to NRS 365.180 must be allocated monthly by the Department to the counties using the following formula: (a) Determine the average monthly amount each county received in the Fiscal Year ending on June 30, 2003, and allocate to each county that amount, or if the total amount to be allocated is less than that amount, allocate to each county a percentage of the total amount to be allocated that is equal to the percentage of the total amount allocated to that county in the Fiscal Year ending on June 30, 2003; (b) If the total amount to be allocated is greater than the average monthly amount all counties received in the Fiscal Year ending on June 30, 2003, determine for each county an amount from the total amount to be allocated using the following formula: (1) Multiply the county's percentage share of the total state population by 2; (2) Add the percentage determined pursuant to subparagraph (1) to the county's percentage share of total mileage of improved roads or streets maintained by the county or an incorporated city located within the county; (3) Divide the sum of the percentages determined pursuant to subparagraph (2) by 3; and (4) Multiply the total amount to be allocated by the percentage determined pursuant to subparagraph (3); (c) Identify each county for which the amount determined pursuant to paragraph (b) is greater than the amount allocated to the county pursuant to paragraph (a) and: (1) Subtract the amount determined pursuant to paragraph (a) from the amount determined pursuant to paragraph (b); and (2) Add the amounts determined pursuant to subparagraph (1) for all counties; (d) Identify each county for which the amount determined pursuant to paragraph (b) is less than or equal to the amount allocated to the county pursuant to paragraph (a) and: (1) Subtract the amount determined pursuant to paragraph (b) from the amount determined pursuant to paragraph (a); and (2) Add the amounts determined pursuant to subparagraph (1) for all counties; (e) Subtract the amount determined pursuant to subparagraph (2) of paragraph (d) from the amount determined pursuant to subparagraph (2) of paragraph (c); (f) Divide the amount determined pursuant to subparagraph (1) of paragraph (c) for each county by the sum determined pursuant to subparagraph (2) of paragraph (c) for all counties to determine each county's percentage share of the sum determined pursuant to subparagraph (2) of paragraph (c); and (g) In addition to the allocation made pursuant to paragraph (a), allocate to each county that is identified pursuant to paragraph (c) a percentage of the total amount determined pursuant to paragraph (e) that is equal to the percentage determined pursuant to paragraph (f).

2. At the end of each fiscal year, the Department shall: (a) Determine the total amount to be allocated to all counties pursuant to subsection 1 for the current fiscal year; and (b) Use the proceeds of the tax paid by a dealer, supplier or user for June of the current fiscal year to allocate to each county an amount determined pursuant to subsection 3.

3. If the total amount to be allocated to all the counties determined pursuant to paragraph (a) of subsection 2: (a) Does not exceed the total amount that was received by all the counties for the Fiscal Year ending on June 30, 2003, the Department shall adjust the final monthly allocation to be made to each county so that each county is allocated a percentage of the total amount to be allocated that is equal to the percentage of the total amount allocated to that county in the Fiscal Year ending on June 30, 2003. (b) Exceeds the total amount that was received by all counties for the Fiscal Year ending on June 30, 2003, the Department shall: (1) Identify the total amount allocated to each county for the Fiscal Year ending on June 30, 2003, and the total amount for the current fiscal year determined pursuant to paragraph (a) of subsection 2; (2) Apply the formula set forth in paragraph (b) of subsection 1 using the amounts in subparagraph (1), instead of the monthly amounts, to determine the total allocations to be made to the counties for the current fiscal year; and (3) Adjust the final monthly allocation to be made to each county to ensure that the total allocations for the current fiscal year equal the amounts determined pursuant to subparagraph (2).

4. Of the money allocated to each county pursuant to the provisions of subsections 1, 2 and 3: (a) An amount equal to that part of the allocation which represents 1.25 cents of the tax per gallon must be used exclusively for the service and redemption of revenue bonds issued pursuant to NRS 373.131 , for the construction, maintenance and repair of county rights-of-way under the direction of the boards of county commissioners of the several counties. (b) An amount equal to that part of the allocation which represents 2.35 cents of the tax per gallon must be allocated to the county, if there are no incorporated cities in the county, or, if there is at least one incorporated city in the county, allocated monthly by the Department to the county and each incorporated city in the county using, except as otherwise provided in paragraph (c), the following formula: (1) Determine the average monthly amount the county and each incorporated city in the county received in the fiscal year ending on June 30, 2005, and allocate to the county and each incorporated city in the county that amount, or if the total amount to be allocated is less than that amount, allocate to the county and each incorporated city in the county a percentage of the total amount to be allocated that is equal to the percentage of the total amount allocated to that county or incorporated city, as applicable, in the fiscal year ending on June 30, 2005. (2) If the total amount to be allocated is greater than the average monthly amount the county and all incorporated cities within the county received in the fiscal year ending on June 30, 2005, determine for the county and each incorporated city in the county an amount from the total amount to be allocated using the following formula: (I) One-fourth in proportion to total area. (II) One-fourth in proportion to population. (III) One-fourth in proportion to the total mileage of improved roads and streets maintained by the county or incorporated city in the county, as applicable. (IV) One-fourth in proportion to vehicle miles of travel on improved roads and streets maintained by the county or incorporated city in the county, as applicable. For the purpose of applying the formula, the area of the county excludes the area included in any incorporated city. (3) Identify whether the county or any incorporated city in the county had an amount determined pursuant to subparagraph (2) that was greater than the amount allocated to the county or incorporated city, as applicable, pursuant to subparagraph (1) and, if so: (I) Subtract the amount determined pursuant to subparagraph (1) from the amount determined pursuant to subparagraph (2); and (II) Add the amounts determined pursuant to sub-subparagraph (I) for the county and all incorporated cities in the county. (4) Identify whether the county or any incorporated city in the county had an amount determined pursuant to subparagraph (2) that was less than or equal to the amount determined for the county or incorporated city, as applicable, pursuant to subparagraph (1) and, if so: (I) Subtract the amount determined pursuant to subparagraph (2) from the amount determined pursuant to subparagraph (1); and (II) Add the amounts determined pursuant to sub-subparagraph (I) for the county and all incorporated cities in the county. (5) Subtract the amount determined pursuant to sub-subparagraph (II) of subparagraph (4) from the amount determined pursuant to sub-subparagraph (II) of subparagraph (3). (6) Divide the amount determined pursuant to sub-subparagraph (I) of subparagraph (3) for the county and each incorporated city in the county by the sum determined pursuant to sub-subparagraph (II) of subparagraph (3) for the county and all incorporated cities in the county to determine the county's and each incorporated city's percentage share of the sum determined pursuant to sub-subparagraph (II) of subparagraph (3). (7) In addition to the allocation made pursuant to subparagraph (1), allocate to the county and each incorporated city in the county that is identified pursuant to subparagraph (3) a percentage of the total amount determined pursuant to subparagraph (5) that is equal to the percentage determined pursuant to subparagraph (6). (c) At the end of each fiscal year, the Department shall: (1) Determine the total amount to be allocated to a county and each incorporated city within the county pursuant to paragraph (b) for the current fiscal year; and (2) Use the amount equal to that part of the allocation which represents 2.35 cents per gallon of the proceeds of the tax paid by a dealer, supplier or user for June of the current fiscal year to allocate to a county and each incorporated city in the county an amount determined pursuant to paragraph (d). (d) If the total amount to be allocated to a county and all incorporated cities in the county determined pursuant to subparagraph (1) of paragraph (c): (1) Does not exceed the total amount that was received by the county and all the incorporated cities in the county for the fiscal year ending on June 30, 2005, the Department shall adjust the final monthly amount allocated to the county and each incorporated city in the county so that the county and each incorporated city is allocated a percentage of the total amount to be allocated that is equal to the percentage of the total amount allocated to that county or incorporated city, as applicable, in the fiscal year ending on June 30, 2005. (2) Exceeds the total amount that was received by the county and all incorporated cities in the county for the fiscal year ending on June 30, 2005, the Department shall: (I) Identify the total amount allocated to the county and each incorporated city in the county for the fiscal year ending on June 30, 2005, and the total amount for the current fiscal year determined pursuant to subparagraph (1) of paragraph (c); (II) Apply the formula set forth in subparagraph (2) of paragraph (b) using the amounts in sub-subparagraph (I), instead of the monthly amounts, to determine the total allocations to be made to the county and the incorporated cities in the county for the current fiscal year; and (III) Adjust the final monthly allocation to be made to the county and each incorporated city in the county to ensure that the total allocations for the current fiscal year equal the amounts determined pursuant to sub-subparagraph (II).

5. The amount allocated to the counties and incorporated cities pursuant to subsections 1 to 4, inclusive, must be remitted monthly. The State Controller shall draw his or her warrants payable to the county treasurer of each of the several counties and the city treasurer of each of the several incorporated cities, as applicable, and the State Treasurer shall pay the warrants out of the proceeds of the tax levied pursuant to NRS 365.180 .

6. The formula computations must be made as of July 1 of each year by the Department of Motor Vehicles, based on estimates which must be furnished by the Department of Transportation and, if applicable, any adjustments to the estimates determined to be appropriate by the Committee pursuant to subsection 10. Except as otherwise provided in subsection 10, the determination made by the Department of Motor Vehicles is conclusive.

7. The Department of Transportation shall complete: (a) The estimates of the total mileage of improved roads or streets maintained by each county and incorporated city on or before August 31 of each year. (b) A physical audit of the information submitted by each county and incorporated city pursuant to subsection 8 at least once every 10 years.

8. Each county and incorporated city shall, not later than March 1 of each year, submit a list to the Department of Transportation setting forth: (a) Each improved road or street that is maintained by the county or city; and (b) The beginning and ending points and the total mileage of each of those improved roads or streets. Each county and incorporated city shall, at least 10 days before the list is submitted to the Department of Transportation, hold a public hearing to identify and determine the improved roads and streets maintained by the county or city.

9. If a county or incorporated city does not agree with the estimates prepared by the Department of Transportation pursuant to subsection 7, the county or incorporated city may request that the Committee examine the estimates and recommend an adjustment to the estimates. Such a request must be submitted to the Committee not later than October 15.

10. The Committee shall hold a public hearing and review any request it receives pursuant to subsection 9 and determine whether an adjustment to the estimates is appropriate on or before December 31 of the year it receives a request pursuant to subsection 9. Any determination made by the Committee pursuant to this subsection is conclusive.

11. The Committee shall monitor the fiscal impact of the formula set forth in this section on counties and incorporated cities.

12. As used in this section: (a) “ Committee ” means the Committee on Local Government Finance created pursuant to NRS 354.105 . (b) “ Improved road or street ” means a road or street that is, at least: (1) Aligned and graded to allow reasonably convenient use by a motor vehicle; and (2) Drained sufficiently by a longitudinal and transverse drainage system to prevent serious impairment of the road or street by surface water. (c) “ Total mileage of an improved road or street ” means the total mileage of the length of an improved road or street, without regard to the width of that road or street or the number of lanes the road or street has for vehicular traffic.
Nev. Rev. Stat. § 372.335 — NV Code / Title 32 / Chapter 372 / Section 372.335
Property shipped outside State pursuant to sales contract; delivery by vendor
Status: in_force

There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant to the contract of sale by delivery by the vendor to such point by means of:

1. Facilities operated by the vendor;

2. Delivery by the vendor to a carrier for shipment to a consignee at such point; or

3. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State.
Nev. Rev. Stat. § 360A.420 — NV Code / Title 32 / Chapter 360A / Section 360A.420
Sale of seized property: Service and contents of notice
Status: in_force

The notice of a sale and the time and place of the sale must be given to the delinquent person in writing at least 10 days before the date set for the sale. The notice must:

1. Include: (a) A description of the property to be sold; (b) A statement of the amount due, including interest, penalties and costs; (c) The name of the delinquent person; and (d) A 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 as much of it as is necessary, will be sold in accordance with law and the notice;

2. Be enclosed in an envelope addressed to the person at his or her last known address or place of business in this State and deposited in the United States Postal Service, postage prepaid; and

3. 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 will 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.
Nev. Rev. Stat. § 366.750 — NV Code / Title 32 / Chapter 366 / Section 366.750
Enforcement by sheriffs and other peace officers
Status: in_force

County sheriffs and all other peace officers and traffic officers of this State shall, without further compensation, assist in the enforcement of this chapter, and make arrests for that purpose when requested by the Department or its duly authorized agents.
Nev. Rev. Stat. § 360.535 — NV Code / Title 32 / Chapter 360 / Section 360.535
Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax
Status: in_force

The Department may adopt regulations which set forth the manner in which a person who does not owe any tax to the Department may claim an ownership interest in property transmitted to or seized by the Department. The regulations must set forth:

1. The procedures the person must follow to assert such a claim; and

2. The circumstances under which the Department will honor the claim.
Nev. Rev. Stat. § 375A.220 — NV Code / Title 32 / Chapter 375A / Section 375A.220
Refund of overpayment
Status: in_force

1. Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that the person is entitled to a refund.

2. An application for the refund must be made to the Department within 1 year after the date the federal estate tax has been finally determined.

3. On proof satisfactory to the Department that the applicant is entitled to a refund, the Department shall refund that amount plus interest as provided by NRS 375A.225 .

4. The amount of the refund must be paid from the Estate Tax Account in the State General Fund.
Nev. Rev. Stat. § 361.087 — NV Code / Title 32 / Chapter 361 / Section 361.087
Exemption of residential improvements made to remove barriers to persons with disabilities
Status: in_force

1. An increase must not be made to the assessed valuation of a residence occupied by a person with a disability for improvements made to an existing building for the purpose of removing barriers to the movement, safety and comfort of a person with a disability. A person who claims the benefit of this section shall file with the county assessor an affidavit setting forth the nature of the improvement and the date or dates of making it.

2. For the purposes of this section, improvements for the removal of barriers include, but are not limited to: (a) Permanent ramps leading to entrances to the premises and between levels of the residence. (b) Elevators installed in stairwells for the use of a person with a disability. (c) Handrails installed in and about the residence, indoors and outdoors. (d) Enlarged bathrooms and kitchens, and any special equipment installed in them for the benefit of a person with a disability. (e) Other reasonable accommodations made for the comfort, convenience and safety of a person with a disability.
Nev. Rev. Stat. § 366.245 — NV Code / Title 32 / Chapter 366 / Section 366.245
Agreement with special fuel user or service provider for issuance and renewal of license and issuance of identifying device; surety bond; alternatives to surety bond; cancellation of agreement; regulations
Status: in_force

1. Upon the request of a special fuel user or a service provider, the Department may enter into an agreement with the special fuel user or service provider which authorizes the special fuel user or service provider to license a special fuel user or renew a special fuel user's license and issue the identifying device required by NRS 366.265 , if applicable.

2. Before licensing a special fuel user, renewing a special fuel user's license or issuing an identifying device pursuant to subsection 1: (a) A special fuel user who enters into an agreement with the Department pursuant to this section shall file with the Department a bond of a surety company authorized to transact business in this State for the benefit of this State in an amount not less than $25,000; and (b) A service provider who enters into an agreement with the Department pursuant to this section shall file with the Department a bond of a surety company authorized to transact business in this State for the benefit of this State in an amount not less than $50,000.

3. If a special fuel user or service provider provides a savings certificate, certificate of deposit or investment certificate pursuant to NRS 100.065 in lieu of the bond required pursuant to subsection 2, the certificate must state that the amount is not available for withdrawal except upon the approval of the Director of the Department.

4. If at any time a special fuel user or service provider is unable to account for an unissued license or an identifying device, the special fuel user or service provider must immediately pay to the Department an amount established by the Department.

5. The Department may cancel an agreement entered into pursuant to this section with any special fuel user or service provider for refusing or neglecting to comply with the provisions of this chapter.

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

7. As used in this section, “ service provider ” means a business or organization authorized by the Department to license a special fuel user or renew a special fuel user's license on behalf of a special fuel user.
Nev. Rev. Stat. § 361.560 — NV Code / Title 32 / Chapter 361 / Section 361.560
Action to recover personal property tax
Status: in_force

1. In addition to any other remedies provided by law for the collection of delinquent taxes, the district attorney of the proper county may bring a civil action in a court of competent jurisdiction therein for the recovery of the personal property tax.

2. In cases where personal property taxes, assessed to the same owner of migratory property and upon such property, it being used and operated in more than one county of this state, are due and unpaid therein for the then current fiscal year or for not exceeding 4 years prior thereto, the district attorneys of each of such counties or the Attorney General may consolidate all civil actions brought against the owner for the recovery of all or any portion of the delinquent taxes in one civil action brought in a court of competent jurisdiction in Carson City, State of Nevada. Any judgment recovered, when satisfied, must be paid to each county involved and to the State, as their several interests may appear.

3. Where a nonresident of the State, owner of migratory property, is defendant in any such action and judgment is recovered against such owner, such judgment becomes a lien on any property of such owner then or thereafter found within the State.

4. Any court in which the civil action provided in this section is brought has jurisdiction to try and determine such action, whether or not property of the defendant can be found within the State at the time of the commencement of the action or thereafter.
Nev. Rev. Stat. § 375A.200 — NV Code / Title 32 / Chapter 375A / Section 375A.200
Liability for tax; time for payment
Status: in_force

The tax imposed by NRS 375A.100 :

1. Must be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid.

2. Is due on the date of the decedent's death.

3. Is delinquent at the expiration of 9 months from the date on which it becomes due, if not paid within that time.
Nev. Rev. Stat. § 369.335 — NV Code / Title 32 / Chapter 369 / Section 369.335
Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund
Status: in_force

1. No excise tax may be imposed upon the sale of liquor by licensed wholesale dealers to the following instrumentalities of the Armed Forces of the United States, organized under Army, Air Force or Navy regulations, and located upon territory within the geographical boundaries of the State of Nevada: (a) Army, Navy or Air Force exchanges. (b) Officers', noncommissioned officers' and enlisted persons’ clubs or messes.

2. If any wholesale dealer pays the tax on liquor which was exempt at the time it was sold, the taxpayer may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.
Nev. Rev. Stat. § 363C.410 — NV Code / Title 32 / Chapter 363C / Section 363C.410
Truck transportation (NAICS 484)
Status: in_force

1. The truck transportation business category (NAICS 484) includes all business entities primarily engaged in providing over-the-road transportation of cargo using motor vehicles, such as a truck and tractor trailer.

2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.202 percent.
Nev. Rev. Stat. § 361.710 — NV Code / Title 32 / Chapter 361 / Section 361.710
Applicability of NRS, N.R.C.P. and NRAP to proceedings
Status: in_force

The provisions of title 2 of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure, so far as the same are not inconsistent with the provisions of this chapter, are hereby made applicable to the proceedings under this chapter.
Nev. Rev. Stat. § 374.7315 — NV Code / Title 32 / Chapter 374 / Section 374.7315
Application of NRS 374.3305 to transfer of motor vehicle
Status: in_force

In administering the provisions of NRS 374.3305 , the Department shall apply the exemption for the sale of tangible personal property to a nonprofit organization created for religious, charitable or educational purposes to include any type of motor vehicle that is transferred for use by such a nonprofit organization, whether by sale or lease and regardless of whether title to the vehicle passes to the nonprofit organization at any time during the use of the vehicle.
Nev. Rev. Stat. § 366.235 — NV Code / Title 32 / Chapter 366 / Section 366.235
Form, conditions and amount of bond; deposit in lieu of bond
Status: in_force

1. An applicant for or holder of a license as a special fuel supplier or special fuel dealer shall provide a bond executed by him or her as principal, and by a corporation qualified pursuant to the laws of this State as surety, payable to the State of Nevada, and conditioned upon the faithful performance of all the requirements of this chapter and upon the punctual payment of all excise taxes, penalties and interest due the State of Nevada. The total amount of the bond or bonds of any holder of such a license must be fixed by the Department at not less than three times the estimated maximum monthly tax, determined in such a manner as the Department deems proper, but the amount must not be less than $1,000 for a special fuel supplier and must not be less than $100 for a special fuel dealer. If a special fuel supplier or special fuel dealer is habitually delinquent in the payment of amounts due pursuant to this chapter, the Department may increase the amount of his or her security to not more than five times the estimated maximum monthly tax. 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. If a special fuel user or special fuel manufacturer is habitually delinquent in the payment of amounts due pursuant to this chapter, the Department shall require the special fuel user or special fuel manufacturer to provide a bond executed by him or her as principal, and by a corporation qualified pursuant to the laws of this State as surety, payable to the State of Nevada, and conditioned upon the faithful performance of all the requirements of this chapter and upon the punctual payment of all excise taxes, penalties and interest due the State of Nevada. The total amount of the bond must not be less than $2,500.

3. No recovery on any bond, execution of any new bond or suspension or revocation of any license as a special fuel supplier, special fuel dealer, special fuel user or special fuel manufacturer affects the validity of any bond.

4. In lieu of a bond or bonds, an applicant for or holder of a license as a special fuel supplier or special fuel dealer, or a person required to provide a bond pursuant to subsection 2, may deposit with the State Treasurer, under such terms as the Department may prescribe, an equivalent 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.

5. If the holder of a license as a special fuel supplier or special fuel dealer is required to provide a bond of more than $5,000, the Department may reduce the requirements for the bond to not less than $5,000 upon the faithful performance of the special fuel supplier or special fuel dealer of all the requirements of this chapter and the punctual payment of all taxes due the State of Nevada for the 3 preceding calendar years.

6. The Department shall immediately reinstate the original requirements for a bond for a holder of a license as a special fuel supplier or special fuel dealer upon his or her: (a) Lack of faithful performance of the requirements of this chapter; or (b) Failure to pay punctually all taxes, fees, penalties and interest due the State of Nevada.

7. For the purposes of this section, a person is “ habitually delinquent ” if, within any 12-month period, the person commits each of the following acts or commits either of the following acts more than once: (a) Fails timely to file a monthly or quarterly special fuel tax return, unless the Department determines that: (1) The failure to file was caused by circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care; and (2) The person has paid any penalty and interest imposed by the Department because of the failure to file. (b) Fails timely to submit to the Department any tax collected by the person pursuant to this chapter.
Nev. Rev. Stat. § 374.752 — NV Code / Title 32 / Chapter 374 / Section 374.752
“Affiliate” defined
Status: in_force

“ Affiliate ” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. For the purposes of this section, control shall be presumed to exist if any person directly or indirectly owns, controls, holds with the power to vote or holds proxies representing 10 percent or more of the voting securities of any other person. This presumption may be rebutted by a showing that control does not exist in fact.
Nev. Rev. Stat. § 361.445 — NV Code / Title 32 / Chapter 361 / Section 361.445
Basis for property taxation
Status: in_force

The assessment made by the county assessor and by the Department, as equalized according to law, shall be the only basis for property taxation by any city, town, school district, road district or other district in that county.
Nev. Rev. Stat. § 375A.685 — NV Code / Title 32 / Chapter 375A / Section 375A.685
Compromise of tax with executor and taxing officials
Status: in_force

Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, the Department may in any case enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state at any time before that proceeding is concluded. The agreement shall be deemed to fix the amount to be paid the other states involved in the dispute. Upon the filing of the agreement with the Department, an assessment must be made as provided in that agreement. The assessment finally and conclusively fixes the amount of death tax due this state. If the aggregate amount payable under the agreement or under an agreement made in accordance with the provisions of NRS 375A.640 to the states involved is less than the minimum credit allowable to the estate against the federal estate tax, the executor shall also pay to this state the same percentage of the difference between that aggregate amount and the amount of the credit as the amount payable to this state under the agreement bears to the aggregate amount.
Nev. Rev. Stat. § 360.892 — NV Code / Title 32 / Chapter 360 / Section 360.892
Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development
Status: in_force

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

1. Except as otherwise provided in this section, the Office of Economic Development shall not approve transferable tax credits: (a) For Fiscal Year 2017-2018, 2018-2019, 2019-2020, 2020-2021, 2021-2022, 2022-2023, 2023-2024 or 2024-2025, if approval of the transferable tax credits would cause the total amount of transferable tax credits issued pursuant to NRS 360.880 to 360.896 , inclusive, in that Fiscal Year to exceed $7,600,000. (b) For a fiscal year beginning on or after July 1, 2025.

2. The total amount of transferable tax credits issued pursuant to NRS 360.880 to 360.896 , inclusive, to all qualified projects in this State must not exceed $38,000,000.

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, 2025.

4. Each transferable tax credit issued pursuant to NRS 360.880 to 360.896 , 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 360.880 to 360.896 , inclusive, may be transferred only once.
Nev. Rev. Stat. § 373.090 — NV Code / Title 32 / Chapter 373 / Section 373.090
Place of sale of fuel
Status: in_force

For the purpose of each tax imposed by an ordinance enacted pursuant to this chapter, fuel is sold at the place where it is delivered into a vehicle not belonging to the seller or into a stationary tank on the premises of the buyer.
Nev. Rev. Stat. § 372A.260 — NV Code / Title 32 / Chapter 372A / Section 372A.260
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 tax on cannabis to the extent that those provisions do not conflict with the provisions of NRS 372A.200 to 372A.380 , inclusive.
Nev. Rev. Stat. § 374.185 — NV Code / Title 32 / Chapter 374 / Section 374.185
Resale certificate: Commingled fungible goods
Status: in_force

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.
Nev. Rev. Stat. § 361.505 — NV Code / Title 32 / Chapter 361 / Section 361.505
Migratory property: Definition; placement on unsecured tax roll; proration of tax
Status: in_force

1. As used in NRS 361.505 to 361.5607 , inclusive, “migratory property” means any movable personal property which the county assessor expects will not remain in the county for a full fiscal year.

2. Each county assessor, when he or she assesses the migratory property of any person liable to taxation, shall place it on the unsecured tax roll.

3. The county assessor shall prorate the tax on migratory property brought into or entering the State or county for the first time during the fiscal year by reducing the tax one-twelfth for each full month which has elapsed since the beginning of the fiscal year. Where such property is owned by a person who does own real estate in the county of sufficient value in the county assessor's judgment to pay the taxes on both the real and personal property of the person, the tax on the personal property for the fiscal year in which the property was moved into the State or county, prorated, may be collected all at once or by installments as permitted by NRS 361.483 for property assessed upon the real property tax roll. The tax on personal property first assessed in May or June may be added to the tax on that property for the ensuing fiscal year and collected concurrently with it.

4. The person who pays such taxes is not thereby deprived of his or her right to have the assessment equalized, and if, upon equalization, the value is reduced, the taxes paid must be refunded to that person from the county treasury, upon the order of the county board of equalization or State Board of Equalization in proportion to the reduction of the value made.
Nev. Rev. Stat. § 361A.065 — NV Code / Title 32 / Chapter 361A / Section 361A.065
“Parcel” defined
Status: in_force

“Parcel” means a contiguous area of land that is designated by a county assessor as a parcel for assessment purposes.
Nev. Rev. Stat. § 360.215 — NV Code / Title 32 / Chapter 360 / Section 360.215
Powers and duties of Department regarding county assessors, assessment procedures and equalization
Status: in_force

The Department:

1. May assist the county assessors in appraising property within their respective counties which the ratio study shows to be in need of reappraisal.

2. Shall consult with and assist county assessors to develop and maintain standard assessment procedures to be applied and used in all of the counties of the State, to ensure that assessments of property by county assessors are made equal in each of the several counties of this state. These procedures must include uniform methods for: (a) Assessing, projecting and reporting construction work in progress and other new property; and (b) Counting and reporting housing units.

3. Shall visit a selective cross section of assessable properties within the various counties in cooperation with the county assessor and examine these properties and compare them with the tax roll and assist the various county assessors in correcting any inequalities found to exist with factors of equal value and actual assessed value considered, and place upon the rolls any property found to be omitted from the tax roll.

4. Shall carry on a continuing study, the object of which is the equalization of property values between counties.

5. Shall carry on a program of in-service training for county assessors of the several counties of the State, and each year hold classes of instruction in assessing procedure for the purpose of bringing each county assessor and his or her authorized personnel the newest methods, procedures and practices in assessing property. Expenses of attending such classes are a proper and allowable charge by the board of county commissioners in each county.

6. Shall continually supervise assessment procedures which are carried on in the several counties of the State and advise county assessors in the application of such procedures.

7. Shall carry on a continuing program to maintain and study the assessment of public utilities and all other property assessed by the Department to the end that the assessment is equalized with the property assessable by county assessors.

8. May conduct appraisals at the request of and in conjunction with any county assessor when the assessor considers such assistance necessary. One-half of the cost of the appraisal must be paid by the county. In lieu of a cash payment, the county may provide labor, material or services having a value equal to one-half of the appraisal cost.

9. Shall establish and maintain a manual of assessment policies and procedures.
Nev. Rev. Stat. § 372.282 — NV Code / Title 32 / Chapter 372 / Section 372.282
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. § 361.340 — NV Code / Title 32 / Chapter 361 / Section 361.340
County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor
Status: in_force

1. Except as otherwise provided in subsection 2, the board of equalization of each county consists of: (a) Five members, only two of whom may be elected public officers, in counties having a population of 15,000 or more; and (b) Three members, only one of whom may be an elected public officer, in counties having a population of less than 15,000.

2. The board of county commissioners may by resolution provide for an additional panel of like composition to be added to the board of equalization to serve for a designated fiscal year. The board of county commissioners may also appoint alternate members to either panel.

3. A district attorney, county treasurer or county assessor or any of their deputies or employees may not be appointed to the county board of equalization.

4. The chair of the board of county commissioners shall nominate persons to serve on the county board of equalization who are sufficiently experienced in business generally to be able to bring knowledge and sound judgment to the deliberations of the board or who are elected public officers. The nominees must be appointed upon a majority vote of the board of county commissioners. The chair of the board of county commissioners shall designate one of the appointees to serve as chair of the county board of equalization.

5. Except as otherwise provided in this subsection, the term of each member is 4 years and any vacancy must be filled by appointment for the unexpired term. The term of any elected public officer expires upon the expiration of the term of his or her elected office.

6. The county clerk or his or her designated deputy is the clerk of each panel of the county board of equalization.

7. Any member of the county board of equalization may be removed by the board of county commissioners if, in its opinion, the member is guilty of malfeasance in office or neglect of duty.

8. The members of the county board of equalization are entitled to receive per diem allowance and travel expenses as provided for state officers and employees. The board of county commissioners of any county may by resolution provide for compensation to members of the board of equalization in its county who are not elected public officers as it deems adequate for time actually spent on the work of the board of equalization. In no event may the rate of compensation established by a board of county commissioners exceed $125 per day.

9. A majority of the members of the county board of equalization constitutes a quorum, and a majority of the board determines the action of the board.

10. A county board of equalization shall comply with any applicable regulation adopted by the Nevada Tax Commission.

11. The county board of equalization of each county shall hold such number of meetings as may be necessary to care for the business of equalization presented to it. Every appeal to the county board of equalization must be filed not later than January 15. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day. Each county board shall cause to be published, in a newspaper of general circulation published in that county, a schedule of dates, times and places of the board meetings at least 5 days before the first meeting. The county board of equalization shall conclude the business of equalization on or before the last day of February of each year except as to matters remanded by the State Board of Equalization. The State Board of Equalization may establish procedures for the county boards, including setting the period for hearing appeals and for setting aside time to allow the county board to review and make final determinations. The district attorney or his or her deputy shall be present at all meetings of the county board of equalization to explain the law and the board's authority.

12. The county assessor or his or her deputy shall attend all meetings of each panel of the county board of equalization.
Nev. Rev. Stat. § 372.752 — NV Code / Title 32 / Chapter 372 / Section 372.752
Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator
Status: in_force

1. In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if: (a) The marketplace facilitator provides proof satisfactory to the Department that the marketplace facilitator has made a reasonable effort to obtain accurate information from the marketplace seller about the retail sale; and (b) The failure to collect and remit the correct tax on the retail sale was due to incorrect information provided to the marketplace facilitator by the marketplace seller.

2. Except as otherwise provided in subsection 3, in administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if the marketplace facilitator provides proof satisfactory to the Department that: (a) The retail sale was made before January 1, 2021; (b) The retail sale was made through a marketplace of the marketplace facilitator; and (c) The failure to collect the sales tax or use tax was due to an error other than an error in sourcing the retail sale.

3. The relief from liability provided pursuant to subsection 2 for the 2019 and 2020 calendar year, respectively, shall not exceed 5 percent of the total sales and use tax owed for the calendar year on the cumulative gross receipts of the marketplace facilitator from retail sales made or facilitated by the marketplace facilitator for one or more marketplace sellers to customers in this State.

4. If a marketplace facilitator is relieved of liability for the collection and remittance of any amount of the sales tax or use tax pursuant to subsection 1, the marketplace seller or purchaser, as applicable, is liable for the payment of such uncollected, unpaid or unremitted tax.

5. To the extent that a marketplace facilitator is relieved of liability for the collection and remittance of any tax pursuant to subsections 2 and 3, the marketplace seller for whom the marketplace facilitator made or facilitated the retail sale giving rise to the tax is also relieved of such liability.

6. Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the Department any tax imposed by this chapter.
Nev. Rev. Stat. § 360B.225 — NV Code / Title 32 / Chapter 360B / Section 360B.225
Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability
Status: in_force

The Department shall:

1. Review the software submitted for the certification of a certified automated system pursuant to the Agreement and, if the Department determines that the software accurately reflects the taxability of the product categories included in the program, certify its acceptance of the determination of the taxability of the product categories included in the program.

2. Except as otherwise provided in subsection 3: (a) If a certified service provider acting on behalf of a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reliance on the certification of the Department pursuant to subsection 1 regarding the certified automated system used by that certified service provider, waive any liability of the certified service provider, and of the registered seller on whose behalf the certified service provider is acting, for: (1) The amount of the sales or use tax which the certified service provider fails to collect as a result of that reliance; and (2) Any penalties and interest on that amount. (b) If a registered seller who elects to use a certified automated system pursuant to subsection 3 of NRS 360B.200 fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reliance on the certification of the Department pursuant to subsection 1 regarding the certified automated system used by that registered seller, waive any liability of the registered seller for: (1) The amount of the sales or use tax which the registered seller fails to collect as a result of that reliance; and (2) Any penalties and interest on that amount.

3. Notify a certified service provider or a registered seller who elects to use a certified automated system pursuant to subsection 3 of NRS 360B.200 if the Department determines that the taxability of any item or transaction is being incorrectly classified by the certified automated system used by the certified service provider or registered seller. The provisions of subsection 2 do not require the waiver of any liability for the incorrect classification of an item or transaction regarding which notice was provided to the certified service provider or registered seller pursuant to this subsection if the incorrect classification occurs more than 10 days after the receipt of that notice.
Nev. Rev. Stat. § 368A.090 — NV Code / Title 32 / Chapter 368A / Section 368A.090
“Live entertainment” defined
Status: in_force

1. “ Live entertainment ” means any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing that activity to a patron or group of patrons who are physically present.

2. The term: (a) Includes, without limitation, any one or more of the following activities: (1) Music or vocals provided by one or more professional or amateur musicians or vocalists; (2) Dancing performed by one or more professional or amateur dancers or performers, including, without limitation, dancing performed by one or more persons who are nude or partially nude; (3) Acting or drama provided by one or more professional or amateur actors or players; (4) Acrobatics or stunts provided by one or more professional or amateur acrobats, performers or stunt persons; (5) Animal stunts or performances induced by one or more animal handlers or trainers, except as otherwise provided in subparagraph (3) of paragraph (b); (6) Athletic or sporting contests, events or exhibitions provided by one or more professional or amateur athletes, sportsmen or sportswomen; (7) Comedy or magic provided by one or more professional or amateur comedians, magicians, illusionists, entertainers or performers; (8) A show or production involving any combination of the activities described in subparagraphs (1) to (7), inclusive; (9) A performance by a disc jockey who presents recorded music; and (10) An escort who is escorting one or more persons at a location or locations in this State. (b) Except as otherwise provided in subsection 3, excludes, without limitation, any one or more of the following activities: (1) Television, radio, closed circuit or Internet broadcasts of live entertainment; (2) Entertainment provided by a patron or patrons, including, without limitation, singing by patrons or dancing by or between patrons; (3) Animal behaviors induced by animal trainers or caretakers primarily for the purpose of education and scientific research; (4) An activity that is an uncompensated, spontaneous performance that is not longer than 20 minutes during a 60-minute period; (5) An activity described in subparagraphs (1) to (8), inclusive, of paragraph (a) that does not constitute a performance, including, without limitation, go-go dancing; or (6) Marketing or promotional activities, including, without limitation, dancing or singing that is for a period that does not exceed 20 minutes during a 60-minute period and that is associated with the serving of food and beverages.

3. The exclusions set forth in paragraph (b) of subsection 2 do not apply to an activity provided 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, when the number of tickets to the activity offered for sale or other distribution is 15,000 or more.

4. As used in this section, “ person who is nude or partially nude ” means a natural person with any of the following less than completely or opaquely covered: (a) His or her genitals; (b) The pubic region; or (c) A female breast below a point immediately above the top of the areola.
Nev. Rev. Stat. § 375A.625 — NV Code / Title 32 / Chapter 375A / Section 375A.625
“State” defined
Status: in_force

“State” means any state, territory or possession of the United States, or the District of Columbia.
Nev. Rev. Stat. § 372B.060 — NV Code / Title 32 / Chapter 372B / Section 372B.060
“Taxicab” defined
Status: in_force

“ Taxicab ” has the meaning ascribed to it in NRS 706.8816 .
Nev. Rev. Stat. § 360.480 — NV Code / Title 32 / Chapter 360 / Section 360.480
Cases of priority; subordination to prior recorded liens and certain other debts
Status: in_force

1. The amounts, including interest and penalties, required to be paid by any person under this title shall be satisfied first in any of the following cases: (a) Whenever the person is insolvent. (b) Whenever the person makes a voluntary assignment of his or her assets. (c) Whenever the estate of the person in the hands of executors, administrators or heirs, prior to distribution, is insufficient to pay all the debts due from the deceased. (d) Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.

2. This section does not give the State a preference over: (a) Any recorded lien which attached prior to the date when the amounts required to be paid became a lien; or (b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred under federal law or wages as provided in NRS 147.195 .
Nev. Rev. Stat. § 365.304 — NV Code / Title 32 / Chapter 365 / Section 365.304
Term and transferability of license; regulations for renewal of license
Status: in_force

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

2. The Department shall adopt regulations providing for the renewal of such licenses.
Nev. Rev. Stat. § 374.729 — NV Code / Title 32 / Chapter 374 / Section 374.729
Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle
Status: in_force

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

1. All tangible personal property that is transferred for use by a state entity in accordance with an agreement executed pursuant to NRS 353.500 to 353.630 , inclusive; and

2. Any type of motor vehicle that is transferred for use by a state entity or a county, city, district or other local entity, whether by sale or lease and regardless of whether title to the vehicle passes to the state or local entity at any time during the use of the vehicle.
Nev. Rev. Stat. § 365.440 — NV Code / Title 32 / Chapter 365 / Section 365.440
Granting of credit in lieu of refund
Status: in_force

In lieu of the collection and refund of the tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft used by a dealer or supplier in such a manner as would entitle a purchaser to claim a refund under the provisions of this chapter, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft to the Department made by a dealer or supplier, credit may be given the dealer or supplier upon his or her tax return and assessment.
Nev. Rev. Stat. § 360.850 — NV Code / Title 32 / Chapter 360 / Section 360.850
Distribution of money pledged pursuant to NRS 271.650; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money
Status: in_force

1. The State Controller, acting upon the collection data furnished by the Department, shall remit to the governing body of a municipality that adopts an assessment ordinance in accordance with NRS 271.650 in the manner provided pursuant to an agreement made pursuant to NRS 271.660 : (a) From the State General Fund, the amount of money pledged pursuant to the ordinance in accordance with paragraph (a) of subsection 1 of NRS 271.650 which amount is hereby appropriated for that purpose; and (b) From the Sales and Use Tax Account in the State General Fund, the amount of the proceeds pledged pursuant to the ordinance in accordance with paragraphs (b) and (c) of subsection 1 of NRS 271.650 .

2. The governing body of a municipality that adopts an assessment ordinance in accordance with NRS 271.650 shall promptly remit to the State Controller any amount received pursuant to this section in excess of the amount required to carry out the provisions of NRS 271.4315 with regard to the project for which the assessment ordinance was adopted. The State Controller shall deposit any money received from a governing body of a municipality pursuant to this subsection in the appropriate account in the State General Fund for distribution and use as if the money had not been pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650 in the following order of priority: (a) First, to the credit of the State Education Fund to the extent that the money would have been transferred to the Fund, if not for the pledge of the money pursuant to the assessment ordinance, pursuant to paragraph (c) of subsection 3 of NRS 374.785 for the fiscal year in which the State Controller receives the money; (b) Second, to the State General Fund to the extent that the money would not have been appropriated, if not for the pledge of the money pursuant to the assessment ordinance, pursuant to paragraph (a) of subsection 1 for the fiscal year in which the State Controller receives the money; and (c) Third, to the credit of any other funds and accounts to which the money would have been distributed, if not for the pledge of the money pursuant to the assessment ordinance, for the fiscal year in which the State Controller receives the money.

3. The Nevada Tax Commission may adopt such regulations as it deems appropriate to ensure the proper collection and distribution of any money pledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650 .
Nev. Rev. Stat. § 360B.220 — NV Code / Title 32 / Chapter 360B / Section 360B.220
Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system
Status: in_force

1. A person that provides a certified automated system is: (a) Responsible for the proper functioning of that system; and (b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.

2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.

3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
Nev. Rev. Stat. § 363C.025 — NV Code / Title 32 / Chapter 363C / Section 363C.025
“Commerce tax” defined
Status: in_force

“ Commerce tax ” means the tax required to be paid pursuant to this chapter.
Nev. Rev. Stat. § 375A.340 — NV Code / Title 32 / Chapter 375A / Section 375A.340
Suits for collection in other states authorized; suits for collection by officials of other states authorized
Status: in_force

The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An official of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secretary of state of another state, under the great seal of that state, that an official thereof has authority to collect its estate or other transfer taxes is conclusive evidence of the authority of that official in any suit for the collection of those taxes in any court of this state.
Nev. Rev. Stat. § 361.263 — NV Code / Title 32 / Chapter 361 / Section 361.263
Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure
Status: in_force

1. The county assessor may issue subpoenas to require the production before him or her of documentation necessary for determining the value of property. The county assessor may have the subpoena served, and upon application to any court of competent jurisdiction in this state, enforced, in the manner provided by law for the service and enforcement of subpoenas in a civil action.

2. Upon request of the county assessor, a state agency, political subdivision of this state and any other state or local governmental entity in this state shall provide documents and other information necessary to the performance of the duties of the county assessor as soon as practicable after receipt of the request.

3. Any information received by the county assessor pursuant to this section must be protected from disclosure in the same manner that the information is protected by the agency or entity from which the assessor received the information.
Nev. Rev. Stat. § 372.075 — NV Code / Title 32 / Chapter 372 / Section 372.075
“Storage” defined
Status: in_force

“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.
Nev. Rev. Stat. § 375A.225 — NV Code / Title 32 / Chapter 375A / Section 375A.225
Interest on overpayment
Status: in_force

Interest must be paid upon any overpayment of the tax due under NRS 375A.100 at the rate of interest set by the Executive Director pursuant to NRS 375A.205 . Except as otherwise provided in NRS 360.320 , the interest must be allowed from the date on which payment of the tax would have become delinquent, if not paid, or the date of actual payment, whichever is later, to a date preceding the date of the refund by not more than 30 days, as determined by the Department.
Nev. Rev. Stat. § 366.0235 — NV Code / Title 32 / Chapter 366 / Section 366.0235
“Biomass-based diesel” defined
Status: in_force

“ Biomass-based diesel ” means a diesel fuel substitute that is produced from nonpetroleum renewable resources and meets the registration requirements for fuels and fuel additives established by the Administrator of the United States Environmental Protection Agency pursuant to 42 U.S.C. § 7545 , such as fuel derived from animal wastes, including, without limitation, poultry fats, poultry wastes and other waste materials, or from municipal solid waste and sludge and oil derived from wastewater and the treatment of wastewater. The term does not include biodiesel.
Nev. Rev. Stat. § 369.090 — NV Code / Title 32 / Chapter 369 / Section 369.090
“Retail liquor store” defined
Status: in_force

As used in this chapter, “retail liquor store” means an establishment where beers, wines and liquors, in original packages or by the drink, are sold to a consumer.
Nev. Rev. Stat. § 360.520 — NV Code / Title 32 / Chapter 360 / Section 360.520
Limitation on withholding or transmitting assets
Status: in_force

In administering the provisions of NRS 360.510 , the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of the State. As soon as the Department determines that the assets have been withheld or transmitted, it shall consent to a transfer or other disposition of all assets in excess of that amount.
Nev. Rev. Stat. § 363A.130 — NV Code / Title 32 / Chapter 363A / Section 363A.130
Payroll tax: Imposition, amount and payment; filing of return; credits
Status: in_force

1. Except as otherwise provided in NRS 360.203 , there is hereby imposed an excise tax on each employer at the rate of 2 percent of the wages, as defined in NRS 612.190 , paid by the employer during a calendar quarter with respect to employment in connection with the business activities of the employer.

2. The tax imposed by this section: (a) Does not apply to any person or other entity or any wages this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution. (b) Must not be deducted, in whole or in part, from any wages of persons in the employment of the employer.

3. Each employer shall, on or before the last day of the month immediately following each calendar quarter for which the employer is required to pay a contribution pursuant to NRS 612.535 : (a) File with the Department a return on a form prescribed by the Department; and (b) Remit to the Department any tax due pursuant to this section for that calendar quarter.

4. In determining the amount of the tax due pursuant to this section, an employer is entitled to subtract from the amount calculated pursuant to subsection 1 a credit in an amount equal to 50 percent of the amount of the commerce tax paid by the employer pursuant to chapter 363C of NRS for the preceding taxable year. The credit may only be used for any of the 4 calendar quarters immediately following the end of the taxable year for which the commerce tax was paid. The amount of credit used for a calendar quarter may not exceed the amount calculated pursuant to subsection 1 for that calendar quarter. Any unused credit may not be carried forward beyond the fourth calendar quarter immediately following the end of the taxable year for which the commerce tax was paid, and a taxpayer is not entitled to a refund of any unused credit.

5. An employer who makes a donation of money to a scholarship organization during the calendar quarter for which a return is filed pursuant to this section is entitled, in accordance with NRS 363A.139 , to a credit equal to the amount authorized pursuant to NRS 363A.139 against any tax otherwise due pursuant to this section. As used in this subsection, “scholarship organization” has the meaning ascribed to it in NRS 388D.260 .
Nev. Rev. Stat. § 373.0245 — NV Code / Title 32 / Chapter 373 / Section 373.0245
“Department” defined
Status: in_force

“ Department ” means the Department of Motor Vehicles.
Nev. Rev. Stat. § 361.245 — NV Code / Title 32 / Chapter 361 / Section 361.245
Personal property subject to security interest
Status: in_force

When personal property is subject to a security interest it shall, for the purpose of taxation, be deemed the property of the person who has possession thereof.
Nev. Rev. Stat. § 372.753 — NV Code / Title 32 / Chapter 372 / Section 372.753
Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms
Status: in_force

1. The Department may provide by regulation that, except as otherwise provided in this section, 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 referrer during a calendar year in which, or during a calendar year immediately following any calendar year in which: (a) The cumulative gross receipts from retail sales to customers in this State resulting from referrals from a platform of the referrer are in excess of $100,000; or (b) There are 200 or more separate retail sales transactions involving sales to customers in this State resulting from referrals from a platform of the referrer.

2. Any regulations adopted by the Department pursuant to subsection 1 must provide 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 do not apply to a referrer described in subsection 1 if the referrer: (a) Posts a conspicuous notice on each platform of the referrer that includes all of the following: (1) A statement that sales and use tax is due on certain purchases; (2) A statement that the marketplace seller from whom the person is purchasing on the platform may or may not collect and remit sales and use tax on a purchase; (3) A statement that Nevada requires the purchaser to pay sales or use tax and file a sales and use tax return if sales or use tax is not collected at the time of the sale by the marketplace seller; (4) Information informing the purchaser that the notice is provided under the requirements of this section; and (5) Instructions for obtaining additional information from the Department regarding whether and how to remit sales and use tax; (b) The referrer provides a monthly notice to each marketplace seller to whom the referrer made a referral of a potential customer located in this State during the previous calendar year, which monthly notice shall contain all of the following: (1) A statement that Nevada imposes sales and use tax on retail sales in this State; (2) A statement that a marketplace facilitator or other retailer making retail sales in this State must collect and remit sales and use tax; and (3) Instructions for obtaining additional information from the Department regarding the collection and remittance of sales and use tax; and (c) The referrer provides the Department with periodic reports in an electronic format and in the manner prescribed by the Department, which reports contain all of the following: (1) A list of marketplace sellers who received a notice from the referrer pursuant to paragraph (b); (2) A list of marketplace sellers that collect and remit sales and use tax and that list or advertise the marketplace seller's products for sale on a platform of the referrer; and (3) An affidavit signed under penalty of perjury from an officer of the referrer affirming that the referrer made reasonable efforts to comply with the applicable sales and use tax notice and reporting requirements of this subsection.

3. Any regulations adopted by the Department pursuant to subsection 1 must provide that 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. Any regulations adopted by the Department pursuant to subsection 1 must apply only to referrals by a referrer and shall not preclude the applicability of other provisions of this chapter to a person who is a referrer and is also a retailer, a marketplace facilitator or a marketplace seller.

5. As used in this section: (a) “ Platform ” means an electronic or physical medium, including, without limitation, an Internet site or catalog, that is owned, operated or controlled by a referrer. (b) “ Referral ” means the transfer through telephone, Internet link or other means by a referrer of a potential customer to a retailer or seller who advertises or lists products for sale on a platform of the referrer. (c) “ Referrer ”: (1) Means a person who does all of the following: (I) Contracts or otherwise agrees with a retailer, seller or marketplace facilitator to list or advertise for sale a product of the retailer, seller or marketplace facilitator on a platform, provided such listing or advertisement identifies whether or not the retailer, seller or marketplace facilitator collects sales and use tax; (II) Receives a commission, fee or other consideration from the retailer, seller or marketplace facilitator for the listing or advertisement; (III) Provides referrals to a retailer, seller or marketplace facilitator, or an affiliate of a retailer, seller or marketplace facilitator; and (IV) Does not collect money or other consideration from the customer for the transaction. (2) Does not include: (I) A person primarily engaged in the business of printing or publishing a newspaper; or (II) A person who does not provide the retailer's, seller's or marketplace facilitator's shipping terms and who does not advertise whether a retailer, seller or marketplace facilitator collects sales or use tax.
Nev. Rev. Stat. § 360.865 — NV Code / Title 32 / Chapter 360 / Section 360.865
“Project sponsor” defined
Status: in_force

“ Project sponsor ” means a person who acquires an ownership interest in a project and is designated by the participants in the project to apply for a certificate of eligibility for transferable tax credits pursuant to NRS 360.867 .
Nev. Rev. Stat. § 370A.170 — NV Code / Title 32 / Chapter 370A / Section 370A.170
Provisions void under certain circumstances
Status: in_force

Any provision of this chapter or chapter 370 of NRS , or any amendment thereto, that causes any provision of this chapter or chapter 370 of NRS to fail to operate as a qualifying statute pursuant to the Master Settlement Agreement is void.
Nev. Rev. Stat. § 374.270 — NV Code / Title 32 / Chapter 374 / Section 374.270
Constitutional and statutory exemptions
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, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.
Nev. Rev. Stat. § 361.030 — NV Code / Title 32 / Chapter 361 / Section 361.030
“Personal property” defined
Status: in_force

1. “Personal property” means: (a) All household and kitchen furniture. (b) All law, medical and miscellaneous libraries. (c) All goods, wares and merchandise. (d) All chattels of every kind and description, except vehicles as defined in NRS 371.020 . (e) Stocks of goods on hand. (f) Any vehicle not included in the definition of vehicle in NRS 371.020 . (g) All locomotives, cars, rolling stock and other personal property used in operating any railroad within the State. (h) All machines and machinery, all works and improvements, all steamers, vessels and watercraft of every kind and name navigating or used upon the waters of any river or lake within this State or having a general depot or terminus within this State. (i) The money, property and effects of every kind, except real estate, of all banks, banking institutions or firms, bankers, moneylenders and brokers. (j) All property of whatever kind or nature, except vehicles as defined in NRS 371.020 , not included in the term “real estate” as that term is defined in NRS 361.035 .

2. Gold-bearing and silver-bearing ores, quartz or minerals from which gold or silver is extracted, when in the hands of the producers thereof, shall not mean, not be taken to mean, nor be listed and assessed under the term “personal property” as used in this section, but are specially excepted therefrom, and shall be listed, assessed and taxed as provided by law.
Nev. Rev. Stat. § 374.750 — NV Code / Title 32 / Chapter 374 / Section 374.750
Reports for administering use tax: Filing; contents
Status: in_force

In 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 shall:

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. § 360A.150 — NV Code / Title 32 / Chapter 360A / Section 360A.150
Time for provision of notice of determination; service by electronic mail
Status: in_force

1. Except as otherwise provided in subsections 2, 3 and 5, each notice of a deficiency determination issued by the Department must be personally served, mailed or, pursuant to subsection 4, sent by electronic mail within 4 years after the last day of the month following the period for which the amount is proposed to be determined or within 4 years after the return is filed, whichever period expires later.

2. In the case of a failure to make a return or a claim for an additional amount, each notice of determination must be mailed, personally served or, pursuant to subsection 4, sent by electronic mail within 8 years after the last day of the month following the period for which the amount is proposed to be determined.

3. If, before the expiration of the time prescribed in this section for the service of a notice of determination, the taxpayer has signed a waiver consenting to the service of the notice after that time, the notice may be mailed, personally served or, pursuant to subsection 4, sent by electronic mail at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if each agreement is made before the expiration of the period previously agreed upon.

4. The provision by a person to the Department of an electronic mail address shall be deemed an agreement for the purposes of NRS 719.220 to receive notice pursuant to this section by electronic mail. If served by electronic mail, the notice must be sent to the person at his or her electronic mail address as it appears in the records of the Department and service is complete at the time the electronic mail is sent.

5. This section does not apply to cases of fraud or the intentional evasion of a provision of chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , or any regulation of the Department adopted pursuant thereto.
Nev. Rev. Stat. § 368A.075 — NV Code / Title 32 / Chapter 368A / Section 368A.075
“Governmental entity” defined
Status: in_force

“ Governmental entity ” means:

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

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

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

4. Any county, city, district or other political subdivision of this State.
Nev. Rev. Stat. § 361.075 — NV Code / Title 32 / Chapter 361 / Section 361.075
Exemption of unpatented mines and mining claims
Status: in_force

Unpatented mines and mining claims shall be exempt from taxation, but nothing in this section shall be so construed as to:

1. Exempt from taxation possessory claims to the public lands of the United States or of this state, or improvements thereon, or the proceeds of the mines; and

2. Interfere with the primary title to the lands belonging to the United States.
Nev. Rev. Stat. § 370.610 — NV Code / Title 32 / Chapter 370 / Section 370.610
“Brand family” defined
Status: in_force

“ Brand family ” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, and includes any brand name, whether or not occurring alone or in conjunction with any other word, any trademark, logo, symbol, motto, selling message or recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
Nev. Rev. Stat. § 363C.480 — NV Code / Title 32 / Chapter 363C / Section 363C.480
Administrative and support services (NAICS 561)
Status: in_force

1. The administrative and support services business category (NAICS 561) includes all business entities primarily engaged in activities that support the day-to-day operations of other organizations.

2. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.154 percent.
Nev. Rev. Stat. § 363C.300 — NV Code / Title 32 / Chapter 363C / Section 363C.300
Rate of tax based on business category in which business entity is primarily engaged
Status: in_force

Except as otherwise provided in this section, the commerce tax required to be paid by a business entity engaging in a business in this State is equal to the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by the rate set forth in NRS 363C.310 to 363C.550 , inclusive, for the business category in which the business entity is primarily engaged. If the business entity cannot be categorized in a business category set forth in NRS 363C.310 to 363C.550 , inclusive, the commerce tax required to be paid by that business entity is equal to the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by the rate set forth in NRS 363C.560 .
Nev. Rev. Stat. § 360.710 — NV Code / Title 32 / Chapter 360 / Section 360.710
Determination of whether governmental entity is enterprise district
Status: in_force

1. The Executive Director shall determine whether a governmental entity is an enterprise district.

2. In determining whether a governmental entity is an enterprise district, the Executive Director shall consider: (a) Whether the governmental entity should account for substantially all of its operations in an enterprise fund as defined in NRS 354.517 ; (b) The number and type of governmental services that the governmental entity provides; (c) Whether the governmental entity provides a product or a service directly to a user of that product or service, including, without limitation, water, sewerage, television and sanitation; and (d) Any other factors the Executive Director deems relevant.
Nev. Rev. Stat. § 360.7595 — NV Code / Title 32 / Chapter 360 / Section 360.7595
Procedure for hearing application; commencement of principal photography; duty of production company to submit certain information and complete production within certain period; priority of certain applications
Status: in_force

1. If the Office of Economic Development receives an application for transferable tax credits pursuant to NRS 360.759 , the Office shall, not later than 10 days before a hearing on the application, provide notice of the hearing to: (a) The applicant; (b) The Department; and (c) The Nevada Gaming Control Board.

2. The notice required by this section must set forth the date, time and location of the hearing on the application. The date of the hearing must be not later than 60 days after the Office receives the completed application.

3. The Office shall issue a decision on the application not later than 30 days after the conclusion of the hearing on the application.

4. Except as otherwise provided in this subsection, if the application is approved, principal photography of the qualified production must begin not more than 90 days after the date on which the decision on the application is issued. The Office of Economic Development: (a) Shall prescribe by regulation the procedure for determining the date of commencement of qualified productions that do not include photography for the purposes of this section. (b) May extend by not more than 90 days the period otherwise prescribed by this subsection.

5. A production company that produces a qualified production shall submit the audit required by NRS 360.759 and all other required information to the Office and the Department within the time required by paragraph (e) of subsection 3 of NRS 360.759 . Production of the qualified production must be completed within 18 months after the date of commencement of principal photography. If the Office or the Department determines that information submitted pursuant to this subsection is incomplete, the production company 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.

6. The Office shall give priority to the approval and processing of an application relating to a qualified production that promotes tourism in the State of Nevada.
Nev. Rev. Stat. § 366.387 — NV Code / Title 32 / Chapter 366 / Section 366.387
Special fuel exporters: Monthly statements
Status: in_force

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

1. The number of gallons of special fuel the special fuel exporter received during the previous month;

2. The number of gallons of special fuel the special fuel exporter sold or distributed outside this State;

3. The name and mailing address of each person to whom the special fuel exporter sold or distributed special fuel outside this State; and

4. The number of gallons of special fuel the special fuel exporter sold or distributed to each person to whom he or she sold or distributed special fuel outside this State.
Nev. Rev. Stat. § 375A.170 — NV Code / Title 32 / Chapter 375A / Section 375A.170
Penalty for failure to file timely return
Status: in_force

If the return provided for in NRS 375A.150 is not filed within the time specified in that section or the extension specified in NRS 375A.155 , then the personal representative shall pay, except as otherwise provided in NRS 360.232 and 360.320 , and in addition to the interest provided in NRS 375A.205 , a penalty equal to 5 percent of the tax due, as finally determined, for each month or portion of a month during which that failure to file continues, not exceeding 25 percent in the aggregate, unless it is shown that there was reasonable cause for the failure to file. If a similar penalty for failure to file timely the federal estate tax return is waived, that waiver shall be deemed to constitute reasonable cause for purposes of this section.
Nev. Rev. Stat. § 361.739 — NV Code / Title 32 / Chapter 361 / Section 361.739
Attachment of liens for postponed amounts; collection of postponed amounts
Status: in_force

1. Any property tax postponed pursuant to NRS 361.736 to 361.7398 , inclusive, is a perpetual lien against the single-family residence on which it accrued until the tax and any penalties and interest which may accrue thereon are paid.

2. The lien attaches from the date on which a certificate of eligibility is recorded with the county recorder of the county in which the single-family residence is located pursuant to NRS 361.7386 .

3. The property tax postponed must be collected in the manner provided in this chapter for all taxable property in this state upon becoming due and payable pursuant to NRS 361.736 to 361.7398 , inclusive.
Nev. Rev. Stat. § 371.047 — NV Code / Title 32 / Chapter 371 / Section 371.047
Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access
Status: in_force

<Section effective until June 30, 2025, when it expires by limitation. See, also, section 371.047 effective July 1, 2025. >

1. A county may use the proceeds of the tax imposed pursuant to NRS 371.043 or 371.045 , or of bonds, notes or other obligations incurred to which the proceeds of those taxes are pledged to finance a project related to the construction of a highway with limited access, to: (a) Purchase residential real property which shares a boundary with a highway with limited access or a project related to the construction of a highway with limited access, and which is adversely affected by the highway. Not more than 1 percent of the proceeds of the tax or of any bonds to which the proceeds of the tax are pledged may be used for this purpose. (b) Pay for the cost of moving persons whose primary residences are condemned for a right-of-way for a highway with limited access and who qualify for such payments. The board of county commissioners shall, by ordinance, establish the qualifications for receiving payments for the cost of moving pursuant to this paragraph.

2. A county may, in accordance with NRS 244.265 to 244.296 , inclusive, dispose of any residential real property purchased pursuant to this section, and may reserve and except easements, rights or interests related thereto, including, but not limited to: (a) Abutter's rights of light, view or air. (b) Easements of access to and from abutting land. (c) Covenants prohibiting the use of signs, structures or devices advertising activities not conducted, services not rendered or goods not produced or available on the real property.

3. Proceeds from the sale or lease of residential real property acquired pursuant to this section must be used for the purposes set forth in this section and in NRS 371.043 or 371.045 , as applicable.

4. For the purposes of this section, residential real property is adversely affected by a highway with limited access if the construction or proposed use of the highway: (a) Constitutes a taking of all or any part of the property, or interest therein; (b) Lowers the value of the property; or (c) Constitutes a nuisance.

5. As used in this section: (a) “ Highway with limited access ” means a divided highway for through traffic with full control of access and with grade separations at intersections. (b) “ Primary residence ” means a dwelling, whether owned or rented by the occupant, which is the sole principal place of residence of that occupant. (c) “ Residential real property ” means a lot or parcel of not more than 1.5 acres upon which a single-family or multifamily dwelling is located.
Nev. Rev. Stat. § 372A.330 — NV Code / Title 32 / Chapter 372A / Section 372A.330
Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review
Status: in_force

1. Within 30 days after rejecting a claim for refund or credit in whole or in part, the Department shall serve written notice of its action on the claimant in the manner prescribed for service of a notice of deficiency determination. Within 30 days after the date of service of the notice, a claimant who is aggrieved by the action of the Department may file an appeal with the Nevada Tax Commission.

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

3. The final decision of the Nevada Tax Commission on an appeal is a final decision for the purposes of judicial review pursuant to chapter 233B of NRS .
Nev. Rev. Stat. § 360.700 — NV Code / Title 32 / Chapter 360 / Section 360.700
Guaranteed allocation from Account for tax proceeds pledged to secure obligations
Status: in_force

The Executive Director shall ensure that each local government, special district or enterprise district that:

1. Received, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and

2. Pledged a portion of the money described in subsection 1 to secure the payment of bonds or other types of obligations,

receives an amount at least equal to that amount which the local government, special district or enterprise district would have received before July 1, 1998, that is pledged to secure the payment of those bonds or other types of obligations.
Nev. Rev. Stat. § 370.530 — NV Code / Title 32 / Chapter 370 / Section 370.530
Enforcement: Authority of Attorney General and district attorneys; duty of peace officers
Status: in_force

1. The Attorney General or the district attorney of the proper county may investigate and prosecute any civil or criminal violation of this chapter.

2. Sheriffs, within their counties, and all other peace officers of the State of Nevada shall, without further compensation, assist in the enforcement of this chapter.
Nev. Rev. Stat. § 375A.485 — NV Code / Title 32 / Chapter 375A / Section 375A.485
Determination, record and agreement to be filed with taxing authorities
Status: in_force

The Department, the board or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings and the agreement or a duplicate of the agreement entered into pursuant to NRS 375A.460 , with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile, and shall file copies of all of those documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.
Nev. Rev. Stat. § 372.305 — NV Code / Title 32 / Chapter 372 / Section 372.305
Personal property used for performance of contract on public works executed before July 1, 1955
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property used for the performance of a contract on public works executed prior to July 1, 1955.
Nev. Rev. Stat. § 374.210 — NV Code / Title 32 / Chapter 374 / Section 374.210
Advertisement of assumption or absorption of tax by retailer unlawful
Status: in_force

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.
Nev. Rev. Stat. § 360.070 — NV Code / Title 32 / Chapter 360 / Section 360.070
Location of office of Nevada Tax Commission
Status: in_force

The Nevada Tax Commission shall keep its office at Carson City.
Nev. Rev. Stat. § 375A.810 — NV Code / Title 32 / Chapter 375A / Section 375A.810
Powers of Department relating to hearings
Status: in_force

For purposes of a hearing pursuant to NRS 375A.805 , the Department has:

1. Jurisdiction to require the attendance of any person who the Department may have reason to believe possesses knowledge of any facts that will aid the Department in the determination of the tax; and

2. All the powers of a master of the district court.
Nev. Rev. Stat. § 370A.100 — NV Code / Title 32 / Chapter 370A / Section 370A.100
“Released claims” defined
Status: in_force

“Released claims” has the meaning ascribed to it in section II(nn) of the Master Settlement Agreement.
Nev. Rev. Stat. § 375B.200 — NV Code / Title 32 / Chapter 375B / Section 375B.200
Determination of tax upon failure to file return or upon filing of false or fraudulent return
Status: in_force

In the case of a false or fraudulent return or failure to file a return, the Department may determine the tax at any time.
Nev. Rev. Stat. § 361.463 — NV Code / Title 32 / Chapter 361 / Section 361.463
Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness
Status: in_force

1. In any year in which the total taxes levied by all overlapping units within the boundaries of the State exceed the limitation imposed by NRS 361.453 , and it becomes necessary for that reason to reduce the levies made by any of those units, the reduction so made must be in taxes levied by those units (including the State) for purposes other than the payment of bonded indebtedness, including interest thereon.

2. The taxes levied for the payment of bonded indebtedness and the interest thereon enjoy a priority over taxes levied by each such unit (including the State) for all other purposes where reduction is necessary to comply with the limitation imposed by NRS 361.453 .
Nev. Rev. Stat. § 366.688 — NV Code / Title 32 / Chapter 366 / Section 366.688
Records of retailers: Maintenance, contents and inspection
Status: in_force

1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of special fuel received, the price thereof and the name of the person who supplied the special fuel, together with delivery tickets, invoices and such other records as the Department may require.

2. Such records are subject to inspection by the Department or its authorized agents at all times during business hours.
Nev. Rev. Stat. § 360.855 — NV Code / Title 32 / Chapter 360 / Section 360.855
Distribution of money pledged pursuant to NRS 271A.070; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money
Status: in_force

1. The State Controller, acting upon the collection data furnished by the Department, shall remit to the governing body of a municipality that adopts an ordinance pursuant to NRS 271A.070 , in the manner provided pursuant to an agreement made pursuant to NRS 271A.100 : (a) From the State General Fund the amount of money pledged pursuant to the ordinance in accordance with subparagraph (1) of paragraph (c) of subsection 1 of NRS 271A.070 , which amount is hereby appropriated for that purpose; and (b) From the Sales and Use Tax Account in the State General Fund the amount of the proceeds pledged pursuant to the ordinance in accordance with subparagraphs (2) and (3) of paragraph (c) of subsection 1 of NRS 271A.070 .

2. Except as otherwise provided in subsection 3, the governing body of a municipality that adopts an ordinance pursuant to NRS 271A.070 shall at the end of each fiscal year remit to the State Controller any amount received pursuant to this section in excess of the amount required to make payments due during that fiscal year of the principal of, interest on, and other payments or security-related costs with respect to, any bonds or notes issued pursuant to NRS 271A.120 and payments due during that fiscal year under any agreements made pursuant to NRS 271A.120 . The State Controller shall deposit any money received from a governing body of a municipality pursuant to this subsection in the appropriate account in the State General Fund for distribution and use as if the money had not been pledged by an ordinance adopted pursuant to NRS 271A.070 , in the following order of priority: (a) First, to the credit of the State Education Fund to the extent that the money would have been transferred to the Fund, if not for the pledge of the money pursuant to that ordinance, pursuant to paragraph (c) of subsection 3 of NRS 374.785 for the fiscal year in which the State Controller receives the money; (b) Second, to the State General Fund to the extent that the money would not have been appropriated, if not for the pledge of the money pursuant to that ordinance, pursuant to paragraph (a) of subsection 1 for the fiscal year in which the State Controller receives the money; and (c) Third, to the credit of any other funds and accounts to which the money would have been distributed, if not for the pledge of the money pursuant to that ordinance, for the fiscal year in which the State Controller receives the money.

3. The provisions of subsection 2 do not require a governing body to remit to the State Controller any money received pursuant to this section and expended for the purpose of prepaying, defeasing or otherwise retiring all or a portion of any bonds or notes issued pursuant to NRS 271A.120 or of prepaying amounts due under any agreements entered into pursuant to NRS 271A.120 , or any combination thereof, with respect to a tourism improvement district if that use of the money has been: (a) Authorized by the governing body in the ordinance creating the district pursuant to NRS 271A.070 , or in an amendment thereto; and (b) Approved by the governing body and the Commission on Tourism in the manner required to satisfy the requirements of subsections 5 and 6 of NRS 271A.080 , and after the provision of notice to and an opportunity to make comments by the board of county commissioners of the county in which the tourism improvement district is located in accordance with subsection 4 of NRS 271A.080 .

4. The Nevada Tax Commission may adopt such regulations as it deems appropriate to ensure the proper collection and distribution of any money pledged by an ordinance adopted pursuant to NRS 271A.070 .
Nev. Rev. Stat. § 363B.010 — NV Code / Title 32 / Chapter 363B / Section 363B.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363B.015 to 363B.050 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360.610 — NV Code / Title 32 / Chapter 360 / Section 360.610
“County” defined
Status: in_force

“County” includes Carson City.
Nev. Rev. Stat. § 363C.140 — NV Code / Title 32 / Chapter 363C / Section 363C.140
Method of accounting
Status: in_force

A business entity's method of accounting for gross revenue for a taxable year for the purposes of determining the amount of the commerce tax owed by the business entity must be the same as the business's method of accounting for federal income tax purposes for the business's federal taxable year which includes that calendar quarter. If a business entity's method of accounting for federal income tax purposes changes, its method of accounting for gross revenue pursuant to this chapter must be changed accordingly.
Nev. Rev. Stat. § 373.140 — NV Code / Title 32 / Chapter 373 / Section 373.140
Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project
Status: in_force

1. After the enactment of ordinances as authorized in NRS 277A.170 , 373.030 and 373.062 , all street and highway construction, surfacing or resurfacing projects in the county which are proposed to be financed from any county fuel tax 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 must first be submitted to the commission.

2. If the project is within the area covered by a regional plan for transportation established pursuant to NRS 277A.210 , the commission shall evaluate it in terms of: (a) The priorities established by the plan; (b) The relation of the proposed work to other projects already constructed or authorized; (c) The relative need for the project in comparison with others proposed; and (d) The money available. If the commission approves the project, the board may authorize the project, using all or any part of the proceeds of any county fuel tax authorized 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 , except as otherwise provided in NRS 373.0675 , otherwise required by subsection 6 or to the extent any such use is prevented by the provisions for direct distribution required by NRS 373.150 or is prevented by any pledge to secure the payment of outstanding bonds, other securities or other obligations incurred under this chapter, and other contractual limitations appertaining to such obligations as authorized by NRS 373.160 , and the proceeds of revenue bonds or other securities issued or to be issued as provided in NRS 373.131 . Except as otherwise provided in subsection 3, if the board authorizes the project, the responsibilities for letting construction and other necessary contracts, contract administration, supervision and inspection of work and the performance of other duties related to the acquisition of the project must be specified in written agreements executed by the board and the governing bodies of the cities and towns within the area covered by a regional plan for transportation established pursuant to NRS 277A.210 .

3. In a county in which two or more governmental entities are represented on the commission, the governing bodies of those governmental entities may enter into a written master agreement that allows a written agreement described in subsection 2 to be executed by only the commission and the governmental entity that receives funding for the approved project. The provisions of a written master agreement must not be used until the governing body of each governmental entity represented on the commission ratifies the written master agreement.

4. If the project is outside the area covered by a plan, the commission shall evaluate it in terms of: (a) Its relation to the regional plan for transportation established pursuant to NRS 277A.210 , if any; (b) The relation of the proposed work to other projects constructed or authorized; (c) The relative need for the proposed work in relation to others proposed by the same city or town; and (d) The availability of money. If the commission approves the project, the board shall direct the county treasurer to distribute the sum approved to the city or town requesting the project, in accordance with NRS 373.150 .

5. In counties whose population is less than 100,000, the commission shall certify the adoption of the plan in compliance with subsections 2 and 4.

6. The proceeds of a tax imposed pursuant to any of the provisions of paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 must be expended in accordance with priorities for projects established in coordination and cooperation with the Department of Transportation.
Nev. Rev. Stat. § 360.670 — NV Code / Title 32 / Chapter 360 / Section 360.670
Eligibility for allocation from Account
Status: in_force

Except as otherwise provided in NRS 360.740 , each:

1. Local government that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account;

2. Special district that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and

3. Enterprise district,

is eligible for an allocation from the Account in the manner prescribed in NRS 360.680 .
Nev. Rev. Stat. § 370.0318 — NV Code / Title 32 / Chapter 370 / Section 370.0318
“Other tobacco product” defined
Status: in_force

“ Other tobacco product ” means any tobacco of any description, any vapor product, any alternative nicotine product or any product made from tobacco, other than cigarettes.
Nev. Rev. Stat. § 361.215 — NV Code / Title 32 / Chapter 361 / Section 361.215
Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map
Status: in_force

1. Where any county or county officer possesses a complete, accurate map of any land in the county, the county assessor of such county may number or letter the parcels in a manner approved by the board of county commissioners. The county assessor may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels in a manner approved by the board of county commissioners of such county, so long as an inspection of such map will readily disclose precisely what land is covered by any particular parcel number or letter in the current or in any prior fiscal year. The map or copy shall at all times be publicly displayed in the office of the county assessor.

2. Except as provided in subsection 3, land may be described in any notice, certificate, list, record or other document provided for in this chapter, by reference to: (a) The appropriate parcel letters or numbers; and (b) The map in the office of the county assessor from which the parcel letters or numbers were obtained.

3. Land shall not be described in any deed or conveyance by a reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which the land is located.
Nev. Rev. Stat. § 360.232 — NV Code / Title 32 / Chapter 360 / Section 360.232
Audits by Department: Notification of taxpayer and extension of date for completion
Status: in_force

1. If an audit is conducted by the Department pursuant to the provisions of this title, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted.

2. The date on which the audit will be completed may be extended by the Department if the Department gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.

3. If, after the audit, the Department determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.
Nev. Rev. Stat. § 360.293 — NV Code / Title 32 / Chapter 360 / Section 360.293
Provision of response to request submitted by taxpayer
Status: in_force

The Department shall provide a taxpayer with a written response to any written request submitted by the taxpayer within 30 days after it receives the request.
Nev. Rev. Stat. § 360.247 — NV Code / Title 32 / Chapter 360 / Section 360.247
Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection of confidentiality and liability for disclosure of information
Status: in_force

1. Except as otherwise provided in this section, any appeal to the Nevada Tax Commission which is taken by a taxpayer concerning his or her liability for tax must be heard during a session of the Commission which is open to the public. Upon request by the taxpayer, a hearing on such an appeal must be closed to the public to receive proprietary or confidential information.

2. A taxpayer may request a closed hearing pursuant to subsection 1 by submitting the request in writing to the Nevada Tax Commission: (a) Not later than 14 calendar days before the date of the hearing; or (b) If authorized by the Executive Director for good cause shown, not later than 5 calendar days before the date of the hearing.

3. Notwithstanding the provisions of NRS 241.020 , all information received by the Nevada Tax Commission concerning an appeal taken by a taxpayer pursuant to subsection 1 shall be deemed proprietary and confidential and the Nevada Tax Commission shall not provide a member of the public with any such information until after the date by which the taxpayer may submit a request for a closed hearing pursuant to subsection 2, even if the information is provided to members of the Nevada Tax Commission. Thereafter the information must be provided to a member of the public upon request unless the taxpayer has made a request for a closed hearing.

4. As soon as practicable after closing a hearing pursuant to subsection 1, the Nevada Tax Commission shall determine whether the information to be presented in the closed hearing is proprietary or confidential information. If the Commission, in its discretion, determines that the information is not proprietary or confidential information, the Commission shall immediately open the hearing to the public. If the Commission, in its discretion, determines that the information is proprietary or confidential information: (a) The hearing must remain closed to the public and the Commission shall receive the information in a manner that ensures that the members of the Commission have a reasonable and adequate opportunity to review the information and make any inquiries that any member believes to be necessary and appropriate. (b) After the receipt of and opportunity to review the proprietary or confidential information pursuant to paragraph (a), the Commission shall reopen the hearing to the public and proceed to deliberate toward a decision regarding issues in the appeal that are not proprietary or confidential. (c) After a hearing has been reopened pursuant to paragraph (b), the Commission shall, upon the request of any member of the Commission who believes that he or she cannot conduct meaningful deliberations with the other members of the Commission on the appeal because the appeal concerns proprietary or confidential information, close the hearing for further deliberations. The definitive vote on the appeal must be taken during a hearing of the Commission that is open to the public.

5. The Nevada Tax Commission shall adopt regulations which establish procedures: (a) By which a taxpayer may request a closed hearing pursuant to this section. (b) By which the Commission may determine whether information is proprietary or confidential information during a closed hearing.

6. Not later than 45 days after the Nevada Tax Commission deliberates in a closed hearing and makes a definitive decision on an appeal in a hearing that is open to the public pursuant to this section, the Commission shall prepare an abstract that explains the reasons for the decision, which must be made available to the public upon request. Such an abstract: (a) Must include, without limitation: (1) The name of the taxpayer; (2) The amount of the taxpayer's liability, including interest and penalties; (3) The type of tax at issue; and (4) The general nature of the evidence relied upon by the Commission in reaching its decision. (b) Must not contain any proprietary or confidential information relating to the taxpayer.

7. A member of the Nevada Tax Commission or an officer, agent or employee of the Department is not subject to any criminal penalty or civil liability for the use or publication of proprietary or confidential information received pursuant to the procedure set forth in subsection 4, regardless of whether the information was received during a closed hearing.

8. The Nevada Tax Commission shall take such actions as it deems necessary to protect the confidentiality of information provided by a taxpayer that the Commission has determined to be proprietary or confidential information, including, without limitation: (a) Issuing such protective orders as it deems necessary; (b) Restricting access to any hearing closed to the public and to the records and transcripts of any such hearing, without the prior approval of the Commission; and (c) Prohibiting any intervener allowed to attend such a hearing or allowed access to the records and transcripts of such a hearing from disclosing such information without prior authorization from the Commission.

9. A person who violates a protective order issued by the Nevada Tax Commission pursuant to subsection 8 is guilty of a misdemeanor, unless a more severe penalty is prescribed by law for the act that constitutes the violation of the order.

10. As used in this section: (a) “ Confidential economic information ”: (1) Means any information which is not available to the public generally, which confers an economic benefit on the holder of the information as a result of its unavailability and which is the subject of reasonable efforts by the taxpayer to maintain its secrecy. (2) Includes, without limitation, information relating to the amount or source of any income, profits, losses or expenditures of the taxpayer, such as data relating to costs, prices or customers. (b) “ Proprietary or confidential information ”: (1) Means: (I) Any trade secret, confidential economic information or business information that is submitted to the Nevada Tax Commission by the taxpayer and is determined to be proprietary or confidential information by the Commission; or (II) Any information that a specific statute declares to be confidential or prohibits the Commission from making public. (2) Does not include any information that has been published for public distribution or is otherwise available to the public generally or in the public domain.
Nev. Rev. Stat. § 372B.230 — NV Code / Title 32 / Chapter 372B / Section 372B.230
Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected
Status: in_force

1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to have been erroneously or illegally collected must first be credited to any tax due from the claimant. The balance of the amount must be refunded to the claimant.

2. In any such judgment, interest must be allowed at the rate of 3 percent per annum upon any amount found to have been erroneously or 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. § 370.410 — NV Code / Title 32 / Chapter 370 / Section 370.410
Penalty for exporting, importing or possessing contraband tobacco products
Status: in_force

Except as otherwise provided in NRS 370.405 , any person exporting, importing, possessing or constructively possessing contraband tobacco products is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 365.600 — NV Code / Title 32 / Chapter 365 / Section 365.600
Imposition and deposit of administrative fines; injunctions and other remedies
Status: in_force

1. Except as otherwise provided in NRS 365.593 and 365.597 , the Department may impose an administrative fine, not to exceed $2,500, for a violation of any provision of this chapter, or any regulation or order adopted or issued pursuant thereto.

2. The Department shall afford to any person fined pursuant to this section or NRS 365.593 or 365.597 an opportunity for a hearing pursuant to the provisions of NRS 233B.121 .

3. All administrative fines collected by the Department pursuant to subsection 1 or NRS 365.593 or 365.597 must be deposited with the State Treasurer to the credit of the State Highway Fund.

4. In addition to any other remedy provided by this chapter, the Department may compel compliance with any provision of this chapter and any regulation or order adopted or issued pursuant thereto by injunction or other appropriate remedy. The Department may institute and maintain in the name of the State of Nevada any such enforcement proceedings.
Nev. Rev. Stat. § 375B.040 — NV Code / Title 32 / Chapter 375B / Section 375B.040
“Generation-skipping transfer” defined
Status: in_force

“Generation-skipping transfer” has the meaning ascribed to it in 26 U.S.C. § 2611 .
Nev. Rev. Stat. § 370.400 — NV Code / Title 32 / Chapter 370 / Section 370.400
Penalty for violation of NRS 370.350 or 370.360
Status: in_force

Any person who:

1. Willfully fails, neglects or refuses to make any report required by NRS 370.350 or 370.360 , or required by rules and regulations lawfully promulgated under the provisions of NRS 370.350 or 370.360 ; or

2. Knowingly makes any false statement in any such report,

is guilty of a misdemeanor.
Nev. Rev. Stat. § 370.360 — NV Code / Title 32 / Chapter 370 / Section 370.360
Payment of tax; reports
Status: in_force

Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the Department under such regulations as may be prescribed by the Department.
Nev. Rev. Stat. § 361.7386 — NV Code / Title 32 / Chapter 361 / Section 361.7386
Issuance, contents and recording of certificates of eligibility
Status: in_force

1. If a claim is approved, the county treasurer of the county in which the single-family residence is located shall issue to the claimant a certificate of eligibility. The certificate must be in a form prescribed by the Department and include: (a) The name of the claimant; (b) A legal description of the single-family residence for which the claimant filed the claim; (c) The amount of the property tax accrued against the single-family residence that will be postponed; (d) The period for which the property tax will be postponed; and (e) Such other information as the Department may require.

2. The county treasurer shall cause to be recorded with the county recorder of the county in which the single-family residence is located a copy of the certificate of eligibility issued pursuant to subsection 1 within 10 days after the claim is approved. The postponement of the payment of the taxes becomes effective on the date on which the certificate is filed with the county recorder.
Nev. Rev. Stat. § 361.044 — NV Code / Title 32 / Chapter 361 / Section 361.044
County assessor: Duty to keep certain proprietary information concerning taxpayer confidential
Status: in_force

Except as otherwise provided in NRS 239.0115 and 360.250 and except for information required to be transmitted to the Department, each county assessor shall, at the request of a taxpayer, keep any proprietary information concerning the taxpayer received pursuant to this chapter confidential.
Nev. Rev. Stat. § 369.530 — NV Code / Title 32 / Chapter 369 / Section 369.530
Inspections of vehicles and premises
Status: in_force

1. In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this state shall have the right of visitation and inspection of any vehicle or place where they may have reason to believe liquor is stored, warehoused or kept for sale, or which might be in transit on or in other than common, contract or permitted carriers. Such visitation and inspection shall be conducted during business hours and no domicile shall be searched except by virtue of a search warrant.

2. Whenever a vehicle other than a common or contract carrier is stopped, the operator shall be required to exhibit his or her permit of conveyance, and if the operator has none he or she shall be dealt with according to law or the regulations of the Department.
Nev. Rev. Stat. § 360B.300 — NV Code / Title 32 / Chapter 360B / Section 360B.300
Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically
Status: in_force

Notwithstanding the provisions of any other specific statute:

1. If any sales or use tax is due and payable on: (a) A Saturday, Sunday or legal holiday, the tax may be paid on the next succeeding business day; or (b) A day on which a Federal Reserve bank is closed and, as a result of that closure, the taxpayer is not able to remit the tax electronically in accordance with the regulations adopted by the Department pursuant to NRS 360.092 , the tax may be paid on the next succeeding day on which the Federal Reserve bank is open.

2. If any sales or use tax return is: (a) Due on a Saturday, Sunday or legal holiday, the return may be filed on the next succeeding business day; or (b) Required to be filed in conjunction with a remittance of the tax and paragraph (b) of subsection 1 applies to that remittance, the return may be filed on the same day as the tax may be paid in accordance with that paragraph.
Nev. Rev. Stat. § 370A.060 — NV Code / Title 32 / Chapter 370A / Section 370A.060
“Manufacturer of tobacco products” defined
Status: in_force

“Manufacturer of tobacco products” means an entity that, after May 24, 1999, directly, and not exclusively through an affiliate:

1. Manufactures cigarettes anywhere that such manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer (except where such importer is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of subsection II(mm) of the Master Settlement Agreement and that pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States);

2. Is the first purchaser anywhere for resale in the United States of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or

3. Becomes a successor of an entity described in subsection 1 or 2.

The term does not include an affiliate of a manufacturer of tobacco products unless the affiliate itself is an entity described in subsection 1, 2 or 3.
Nev. Rev. Stat. § 361.773 — NV Code / Title 32 / Chapter 361 / Section 361.773
Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation
Status: in_force

1. If the tax receiver of a county determines that a taxpayer has claimed and is entitled to a partial abatement from taxation for a fiscal year pursuant to NRS 361.4723 , but that the taxpayer for good cause failed to claim the partial abatement before the extension of the tax roll for that fiscal year pursuant to NRS 361.465 , the tax receiver may, with the concurrence of the tax assessor and without the approval of the board of county commissioners of that county, correct the tax roll of the county at any time during that fiscal year to indicate that the affected property is eligible for that partial abatement for that fiscal year.

2. If the tax receiver corrects the tax roll of the county pursuant to subsection 1 to indicate that the property of a taxpayer is eligible for a partial abatement from taxation for a fiscal year, the taxpayer is entitled to such a tax credit or refund, or combination thereof, as the tax receiver deems appropriate.
Nev. Rev. Stat. § 362.180 — NV Code / Title 32 / Chapter 362 / Section 362.180
Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid
Status: in_force

In any suit arising concerning the certification and taxation of the net proceeds of minerals extracted, the burden of proof is upon the taxpayer to show if the taxpayer so alleges or contends that the certification by the Department is unjust, improper or otherwise invalid.
Nev. Rev. Stat. § 372A.290 — NV Code / Title 32 / Chapter 372A / Section 372A.290
Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations; certain retail sales exempt
Status: in_force

1. An excise tax is hereby imposed on the first wholesale sale in this State of cannabis by a medical cannabis cultivation facility to another cannabis establishment at the rate of 15 percent of: (a) The fair market value at wholesale of the cannabis, if the sale is made to an affiliate of the medical cannabis cultivation facility; or (b) The sales price of the cannabis, if the sale is made to a cannabis establishment that is not an affiliate of the medical cannabis cultivation facility. The excise tax imposed pursuant to this subsection is the obligation of the medical cannabis cultivation facility.

2. An excise tax is hereby imposed on the first wholesale sale in this State of cannabis by an adult-use cannabis cultivation facility to another cannabis establishment at the rate of 15 percent of: (a) The fair market value at wholesale of the cannabis, if the sale is made to an affiliate of the adult-use cannabis cultivation facility; or (b) The sales price of the cannabis, if the sale is made to a cannabis establishment that is not an affiliate of the adult-use cannabis cultivation facility. The excise tax imposed pursuant to this subsection is the obligation of the adult-use cannabis cultivation facility.

3. Except as otherwise provided in subsection 8, an excise tax is hereby imposed on each retail sale in this State of cannabis or cannabis products by an adult-use cannabis retail store or cannabis consumption lounge at the rate of 10 percent of the sales price of the cannabis or cannabis products. The excise tax imposed pursuant to this subsection: (a) Is the obligation of the seller of the cannabis or cannabis product but may be recovered from the purchaser. (b) Is separate from and in addition to any general state and local sales and use taxes that apply to retail sales of tangible personal property.

4. The revenues collected from the excise tax imposed pursuant to subsection 1 must be distributed: (a) To the Cannabis Compliance Board and to local governments in an amount determined to be necessary by the Board to pay the costs of the Board and local governments in carrying out the provisions of chapter 678C of NRS ; and (b) If any money remains after the revenues are distributed pursuant to paragraph (a), to the State Treasurer to be deposited to the credit of the State Education Fund.

5. The revenues collected from the excise tax imposed pursuant to subsection 2 must be distributed: (a) To the Cannabis Compliance Board and to local governments in an amount determined to be necessary by the Board to pay the costs of the Board and local governments in carrying out the provisions of chapter 678D of NRS ; and (b) If any money remains after the revenues are distributed pursuant to paragraph (a), to the State Treasurer to be deposited to the credit of the State Education Fund.

6. For the purpose of subsections 4 and 5, a total amount of $5,000,000 of the revenues collected from the excise tax imposed pursuant to subsection 1 and the excise tax imposed pursuant to subsection 2 in each fiscal year shall be deemed sufficient to pay the costs of all local governments to carry out the provisions of chapters 678C and 678D of NRS. The Board shall, by regulation, determine the manner in which local governments may be reimbursed for the costs of carrying out the provisions of chapters 678C and 678D of NRS.

7. The revenues collected from the excise tax imposed pursuant to subsection 3 must be paid over as collected to the State Treasurer to be deposited to the credit of the State Education Fund.

8. The excise tax imposed pursuant to subsection 3 does not apply to a sale of cannabis for the medical use of cannabis or a medical cannabis product to the holder of a registry identification card or letter of approval by an adult-use cannabis retail store that has been deemed to be a dual licensee pursuant to NRS 678D.490 .

9. As used in this section: (a) “ Adult-use cannabis cultivation facility ” has the meaning ascribed to it in NRS 678A.025 . (b) “ Affiliate ” means a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with, a specified person. (c) “ Cannabis product ” has the meaning ascribed to it in NRS 678A.120 . (d) “ Letter of approval ” has the meaning ascribed to it in NRS 678C.070 . (e) “ Local government ” has the meaning ascribed to it in NRS 360.640 . (f) “ Medical cannabis cultivation facility ” has the meaning ascribed to it in NRS 678A.170 . (g) “ Medical cannabis establishment ” has the meaning ascribed to it in NRS 678A.180 . (h) “ Medical cannabis product has the meaning ascribed to it in NRS 678A.200 . (i) “ Medical use of cannabis has the meaning ascribed to it in NRS 678A.215 . (j) “ Registry identification card has the meaning ascribed to it in NRS 678C.080 . (k) “ Wholesale sale ” means the first sale or transfer of cannabis by a cannabis cultivation facility to another cannabis establishment. The term does not include a transfer of cannabis by a cannabis cultivation facility to another cannabis cultivation facility when both cannabis cultivation facilities share identical ownership.
Nev. Rev. Stat. § 372.240 — NV Code / Title 32 / Chapter 372 / Section 372.240
Liability of purchaser giving resale certificate: Use of article bought for resale
Status: in_force

If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first so stored or used. If the sole use of the property, other than retention, demonstration or display in the regular course of business, is the rental of the property while holding it for sale, the purchaser may elect to pay the tax on the use measured by the amount of the rental charged rather than the sales price of the property to him or her.
Nev. Rev. Stat. § 361.356 — NV Code / Title 32 / Chapter 361 / Section 361.356
Appeal to county board of equalization where inequity exists
Status: in_force

1. An owner of any real or personal property placed on: (a) The secured tax roll who believes that his or her property was assessed at a higher value than another property whose use is identical and whose location is comparable may appeal the assessment, on or before January 15 of the fiscal year in which the assessment was made, to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day. (b) The unsecured tax roll which was assessed on or after May 1 and on or before December 15 who believes that his or her property was assessed at a higher value than another property whose use is identical and whose location is comparable may appeal the assessment, on or before the following January 15, to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.

2. Before a person may file an appeal pursuant to subsection 1, the person must complete a form provided by the county assessor to appeal the assessment to the county board of equalization. The county assessor may, before providing such a form, require the person requesting the form to provide the parcel number or other identification number of the property that is the subject of the planned appeal.

3. If the board finds that an inequity exists in the assessment of the value of the land or the value of the improvements, or both, the board may add to or deduct from the value of the land or the value of the improvements, or both, either of the appellant's property or of the property to which it is compared, to equalize the assessment.

4. In the case of residential property, the appellant shall cite other property within the same subdivision if possible.
Nev. Rev. Stat. § 363B.117 — NV Code / Title 32 / Chapter 363B / Section 363B.117
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 363B.110 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 that 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 that 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. § 361.233 — NV Code / Title 32 / Chapter 361 / Section 361.233
Assessment and valuation of real property within common-interest community
Status: in_force

1. Notwithstanding any other provision of law, if a community association provides such information as the county assessor determines to be necessary to identify each community unit in the common-interest community: (a) Any ad valorem taxes or special assessments assessed upon any real property within a common-interest community: (1) Must be assessed upon the community units and not upon the common-interest community as a whole; and (2) Must not be assessed upon any common elements of the common-interest community. (b) Except as otherwise provided in subsection 2, the taxable value of each parcel: (1) Composed solely of a community unit must consist of: (I) The taxable value of that community unit; and (II) A percentage of the taxable value of all the common elements of that common-interest community which is equal to 1 divided by the total number of community units in that common-interest community; or (2) Composed of a community unit and any portion of the common elements of the common-interest community must consist of: (I) The taxable value of that community unit only; and (II) A percentage of the taxable value of all the common elements of that common-interest community which is equal to 1 divided by the total number of community units in that common-interest community.

2. If a community association does not provide such information as the county assessor determines to be necessary to identify each community unit in the common-interest community, any ad valorem taxes and special assessments upon real property must be assessed upon the common elements of the common-interest community, and the taxable value of the common elements is the sum of the taxable value of all the common elements of that common-interest community.

3. If the declaration for a common-interest community or, in the absence of such a declaration, the recorded deeds for the community units of a common-interest community: (a) Provide for the allocation to the community units of, except for any minor variations because of rounding, all the interests in the common elements of the common-interest community; or (b) Do not provide for the allocation described in paragraph (a) but provide for the allocation to the community units of, except for any minor variations because of rounding, all the liabilities for the common expenses of the common-interest community, and the formula for allocation provided in the declaration or deeds differs from the formula for allocation set forth in sub-subparagraph (II) of subparagraph (1) of paragraph (b) of subsection 1 and sub-subparagraph (II) of subparagraph (2) of paragraph (b) of subsection 1, those sub-subparagraphs do not apply to the common-interest community, and the taxable value of the common elements of the common-interest community must be allocated to the community units in accordance with the formula for allocation provided in the declaration or deeds.

4. The Nevada Tax Commission shall adopt such regulations as it determines to be appropriate to ensure that this section is carried out in a uniform and equal manner that does not result in the double taxation of any common elements of a common-interest community.

5. For the purposes of this section: (a) “ Ad valorem tax ” means an ad valorem tax levied by any governmental entity or political subdivision in this State on or after July 1, 2006. (b) “ Common elements ” means the physical portion of a common-interest community, including, without limitation, any landscaping, swimming pools, fitness centers, community centers, maintenance and service areas, parking areas, hallways, elevators and mechanical rooms, which is: (1) Intended for the general benefit of and potential use by all the owners of the community units and their invitees; and (2) Owned: (I) By the community association; (II) By any person on behalf or for the benefit of the owners of the community units; or (III) Jointly by the owners of the community units. (c) “ Common-interest community ” means real property with respect to which a person, by virtue of his or her ownership of a community unit, is obligated to pay for any real property other than that unit. The term includes a common-interest community governed by the provisions of chapter 116 of NRS , a condominium hotel governed by the provisions of chapter 116B of NRS , a condominium project governed by the provisions of chapter 117 of NRS and any time-share project, planned unit development or other real property which is organized as a common-interest community in this State. (d) “ Community association ” means an association whose membership: (1) Consists exclusively of the owners of the community units or their elected or appointed representatives; and (2) Is a required condition of the ownership of a community unit. (e) “ Community unit ” means a physical portion of a common-interest community, other than the common elements, which is: (1) Designated for separate ownership or occupancy; (2) Intended for: (I) Residential use by the owner of that unit and his or her invitees; or (II) Commercial use by the owner of that unit for the generation of revenue from any persons other than the owners of community units in that common-interest community and their invitees; and (3) Identified by the community association as a community unit for the purpose of distributing the taxable value of the common elements to the community units pursuant to subsection 1. (f) “ Declaration ” means any instrument, however denominated, that creates a common-interest community, including any amendment to an instrument. (g) “ Special assessment ” means a special assessment levied by any governmental entity or political subdivision in this State on or after July 1, 2006.
Nev. Rev. Stat. § 361.155 — NV Code / Title 32 / Chapter 361 / Section 361.155
Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim
Status: in_force

1. Except as otherwise provided in this section and NRS 361.084 : (a) All claims for personal tax exemptions on real property, the initial claim of an organization for a tax exemption on real property and 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 pursuant to NRS 361.0905 must be filed on or before June 15. (b) An initial claim for a tax exemption on real property acquired after June 15 and before July 1 must be filed on or before July 5.

2. All exemptions provided for pursuant to this chapter apply on a fiscal year basis, and any exemption granted pursuant to this chapter must not be in an amount which gives the taxpayer a total exemption greater than that to which the taxpayer is entitled during any fiscal year.

3. Except as otherwise provided in this section, each claim for an exemption provided for pursuant to this chapter must be filed with the county assessor of: (a) The county in which the claimant resides for personal tax exemptions; or (b) Each county in which property is located for the tax exemption of an organization.

4. After the initial claim for an exemption pursuant to NRS 361.084 , 361.088 or 361.098 to 361.150 , inclusive, an organization is not required to file annual claims if the property remains exempt. If any portion of the property loses its exemption pursuant to NRS 361.157 or for any other reason becomes taxable, the organization must notify the county assessor.

5. If an exemption is granted or renewed in error because of an incorrect claim or failure of an organization to give the notice required by subsection 4, the assessor shall assess the taxable portion of the property retroactively pursuant to NRS 361.769 and a penalty of 10 percent of the tax due for the current year and any prior years may be added.

6. If a claim for a tax exemption on real property and any required affidavit or other documentation in support of the claim is not filed within the time required by subsection 1, or if a claim for a tax exemption is denied by the county assessor, the person claiming the exemption may, on or before January 15 of the fiscal year for which the claim of exemption is made, file the claim and any required documentation in support of the claim with the county board of equalization of the county in which the claim is required to be filed pursuant to subsection 3. The county board of equalization shall review the claim of exemption and may grant or deny the claim for that fiscal year, as it determines to be appropriate. The State Board of Equalization shall establish procedures for: (a) The review of a claim of exemption by a county board of equalization pursuant to this subsection; and (b) The appeal to the State Board of Equalization of the denial of a claim of exemption by a county board of equalization pursuant to this subsection.
Nev. Rev. Stat. § 370.029 — NV Code / Title 32 / Chapter 370 / Section 370.029
“Delivery service” defined
Status: in_force

“ Delivery service ” means any person engaged in the commercial delivery of letters, packages or other containers.
Nev. Rev. Stat. § 370.378 — NV Code / Title 32 / Chapter 370 / Section 370.378
Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs
Status: in_force

1. An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation or threatened violation of any provision of NRS 370.371 to 370.378 , inclusive. An action may be instituted by any person injured by a violation or threatened violation of NRS 370.371 to 370.378 , inclusive, or by the Attorney General upon the request of the Executive Director. If in such an action, a violation or threatened violation is established, the court shall enjoin and restrain, or otherwise prohibit the violation or threatened violation. In such an action it is not necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff, in addition to injunctive relief and costs of the suit, including reasonable attorney's fees, may recover from the defendant the actual damages sustained by the plaintiff.

2. If no injunctive relief is sought or required, any person injured by a violation of the provisions of NRS 370.371 to 370.378 , inclusive, may maintain an action for damages and costs, including attorney's fees, in any court of competent jurisdiction.
Nev. Rev. Stat. § 363C.070 — NV Code / Title 32 / Chapter 363C / Section 363C.070
“Pass-through revenue” defined
Status: in_force

1. “ Pass-through revenue ” means: (a) Revenue received by a business entity that is required by law or fiduciary duty to be distributed to another person or governmental entity; (b) Taxes collected from a third party by a business entity and remitted by the business entity to a taxing authority; (c) Reimbursement for advances made by a business entity on behalf of a customer or client, other than with respect to services rendered or with respect to purchases of goods by the business entity in carrying out the business in which it engages; (d) Revenue received by a business entity that is mandated by contract or subcontract to be distributed to another person or entity if the revenue constitutes: (1) Sales commissions that are paid to a person who is not an employee of the business entity, including, without limitation, a split-fee real estate commission; (2) The tax basis of securities underwritten by the business entity, as determined for the purposes of federal income taxation; or (3) Subcontracting payments under a contract or subcontract entered into by a business entity to provide services, labor or materials in connection with the actual or proposed design, construction, remodeling, remediation or repair of improvements on real property or the location of the boundaries of real property; (e) Revenue received by a business entity that provides legal services if the revenue received by the business entity is: (1) Mandated by law, fiduciary duty or contract to be distributed to a claimant by the claimant's attorney or to another person or entity on behalf of a claimant by the claimant's attorney, including, without limitation, revenue received: (I) For damages due to a client represented by the business entity; (II) That is subject to a lien or other contractual obligation arising out of the representation provided by the business entity, other than fees owed to the business entity for the provision of legal services; (III) That is subject to a subrogation interest or other third-party contractual claim; and (IV) That is required to be paid to another attorney who provided legal services in a matter and who is not a member, partner, shareholder or employee of the business entity; and (2) Reimbursement of the expenses incurred by the business entity in providing legal services to a claimant that are specific to the claimant's matter and that are not general operating expenses of the business entity; or (f) Revenue received by a business entity that is part of an affiliated group from another member of the affiliated group.

2. As used in this section: (a) “ Affiliated group ” means a group of two or more business entities, including, without limitation, a business entity described in subsection 2 of NRS 363C.020 , each of which is controlled by one or more common owners or by one or more members of the group. (b) “ Controlled by ” means the direct or indirect ownership, control or possession of 50 percent or more of a business entity. (c) “ Sales commission ” means: (1) Any form of compensation paid to a person for engaging in an act for which a license is required pursuant to chapter 645 of NRS ; or (2) Compensation paid to a sales representative by a principal in an amount that is based on the amount or level of orders for or sales on behalf of the principal and that the principal is required to report on Internal Revenue Service Form 1099-MISC, Miscellaneous Income.
Nev. Rev. Stat. § 360B.375 — NV Code / Title 32 / Chapter 360B / Section 360B.375
Lease or rental of transportation equipment
Status: in_force

Except as otherwise provided in NRS 360B.355 , the lease or rental of transportation equipment shall be deemed to take place at the location determined pursuant to NRS 360B.360 .
Nev. Rev. Stat. § 360B.465 — NV Code / Title 32 / Chapter 360B / Section 360B.465
“Prescription” construed
Status: in_force

“ Prescription ” means an order, formula or recipe issued in any form of oral, written, electronic or other means of transmission by a duly licensed practitioner authorized by the laws of this State.
Nev. Rev. Stat. § 363D.025 — NV Code / Title 32 / Chapter 363D / Section 363D.025
“Commission” defined
Status: in_force

“ Commission ” means the Nevada Tax Commission.
Nev. Rev. Stat. § 372.215 — NV Code / Title 32 / Chapter 372 / Section 372.215
Unlawful acts
Status: in_force

Any person who violates section 36 or 38 of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) 1 or NRS 372.210 is guilty of a misdemeanor.

1 Per the reviser, sections 36 and 38 of the Sales and Use Tax Act (Laws 1955, c. 397) have been included in NRS as NRS 372.195 and 372.205, respectively.
Nev. Rev. Stat. § 361.402 — NV Code / Title 32 / Chapter 361 / Section 361.402
Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining
Status: in_force

1. Any person, firm, company, association or corporation claiming overvaluation or excessive valuation of its property in this State that is appraised and assessed by the Department pursuant to NRS 362.100 is entitled to a hearing before the State Board of Equalization to appeal any assessment resulting therefrom, without appearing before or requesting relief from the county board of equalization. If a hearing is held, evidence of the valuation of the property in which the value is determined by using appropriate appraisal standards must be submitted to the State Board of Equalization.

2. Every appeal to the State Board of Equalization described in subsection 1 must be filed not later than January 15. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.
Nev. Rev. Stat. § 361.115 — NV Code / Title 32 / Chapter 361 / Section 361.115
Exemptions of property of Nevada Children's Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International
Status: in_force

All real and personal property of the Nevada Children's Foundation, Inc., the Nevada Heritage Association, Inc., and the Habitat for Humanity International, that is located in the State of Nevada is exempt from taxation, but when and if such property is used for any purpose other than carrying out the legitimate functions of those organizations, such property must be taxed.
Nev. Rev. Stat. § 371.102 — NV Code / Title 32 / Chapter 371 / Section 371.102
Exemption of vehicle registered by person who is blind
Status: in_force

1. Vehicles registered by a person who is blind, not to exceed the amount of $3,000 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but bona fide residents of this State, and must be filed in but one county in this State on account of that person.

2. The person claiming the exemption must file with the county assessor of the county where the exemption is claimed an affidavit declaring that the person is an actual bona fide resident of the State of Nevada, that he or she is a person who is blind 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, the county assessor shall, except as otherwise provided in this subsection, mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in accordance with the provisions of chapter 719 of NRS .

3. Upon first claiming the exemption in a county, the claimant shall furnish to the county assessor a certificate of a physician licensed under the laws of this State setting forth that the physician has examined the claimant and has found him or her to be a person who is blind.

4. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to each amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from December 2003 to the December preceding the fiscal year for which the adjustment is calculated.

5. As used in this section, “ person who is blind ” includes any person whose visual acuity with correcting lenses does not exceed 20 / 200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20 degrees.
Nev. Rev. Stat. § 361.065 — NV Code / Title 32 / Chapter 361 / Section 361.065
Property of school districts and charter schools exempted
Status: in_force

All lots, buildings and other school property owned by any legally created school district or a charter school within the State and devoted to public school purposes are exempt from taxation.
Nev. Rev. Stat. § 361.480 — NV Code / Title 32 / Chapter 361 / Section 361.480
Notice to taxpayers; individual tax bills
Status: in_force

1. Upon receiving the assessment roll from the county auditor, the ex officio tax receiver shall proceed to receive taxes.

2. The ex officio tax receiver shall give notice at least quarterly by publication in some newspaper published in his or her county, and if none is so published then by posting notices in three public and conspicuous places in the county, specifying: (a) The dates when taxes are due; and (b) The penalties for delinquency.

3. The ex officio tax receiver shall mail to each property owner, or to the holder of the mortgage on that property, an individual tax bill which includes: (a) All of the information supplied to him or her by the county auditor. (b) A statement explaining how to obtain the information set forth in the notices published by the ex officio tax receiver pursuant to NRS 361.4545 . If the holder of a mortgage receives such a bill on behalf of a property owner, he or she shall forward the bill or a copy thereof to the owner in the next notice of billing sent to the owner for the mortgage. Failure to receive an individual tax bill does not excuse the taxpayer from the timely payment of his or her taxes.

4. An ex officio tax receiver may authorize a property owner or the holder of a mortgage to request, by written letter, electronic mail, facsimile or any other method authorized by the ex officio tax receiver, the electronic transmission of the individual tax bill required by subsection 3 or a link to that bill, as posted on a website or other Internet site pursuant to paragraph (b) of subsection 6, to the property owner or holder of the mortgage at a specific electronic mail address or pursuant to another specific method of electronic delivery in lieu of the mailing of that bill pursuant to subsection 3. If an ex officio tax receiver transmits the individual tax bill or link electronically to the property owner or holder of the mortgage in accordance with such a request, the ex officio tax receiver shall be deemed to have mailed the individual tax bill to the property owner or holder of the mortgage in compliance with subsection 3 regardless of whether the property owner or holder of the mortgage actually receives that electronic transmission.

5. If, in lieu of an individual tax bill, an ex officio tax receiver mails an individual tax notice to a property owner, the notice must include the information required for the individual tax bill pursuant to subsection 3.

6. In addition to complying with subsections 3 and 5, an ex officio tax receiver shall: (a) Provide without charge a copy of an individual tax bill or individual tax notice to the property owner upon request. (b) Post the information included in an individual tax bill or individual tax notice on a website or other Internet site, if any, that is operated or administered by or on behalf of the county or the ex officio tax receiver.
Nev. Rev. Stat. § 377A.015 — NV Code / Title 32 / Chapter 377A / Section 377A.015
“Library” defined
Status: in_force

“ Library ” means:

1. A county library established, operated and maintained by the county pursuant to NRS 379.010 ; and

2. A district library established, operated and maintained by the county pursuant to NRS 379.021 .
Nev. Rev. Stat. § 375A.605 — NV Code / Title 32 / Chapter 375A / Section 375A.605
“Board” defined
Status: in_force

“Board” means a board of arbitration appointed pursuant to NRS 375A.650 .
Nev. Rev. Stat. § 372A.090 — NV Code / Title 32 / Chapter 372A / Section 372A.090
Revenue stamps: Design, printing and sale; record of stamps sold
Status: in_force

1. The Department shall: (a) Design suitable stamps for the purpose of NRS 372A.060 to 372A.130 , inclusive. (b) Have as many stamps printed as may be required. (c) Sell the stamps to dealers in controlled substances who are registered.

2. The stamps must be serially numbered and the Department shall maintain a record of the number of each stamp with the name of the dealer to whom it was sold.
Nev. Rev. Stat. § 373.068 — NV Code / Title 32 / Chapter 373 / Section 373.068
Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes
Status: in_force

1. Any tax imposed pursuant to the provisions of: (a) Paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.066 or paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.0663 , does not apply to any fuel described in NRS 365.220 or 365.230 . (b) Paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.0663 , does not apply to any sales or uses described in NRS 366.200 , except to any sales or uses described in subsection 1 of that section of any special fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both: (1) As special fuel to which dye has been added pursuant to such law; and (2) As special fuel to which dye has not been added pursuant to such law.

2. Each tax imposed pursuant to NRS 373.066 or 373.0663 is in addition to any other motor vehicle fuel taxes and special fuel taxes imposed pursuant to the provisions of this chapter and chapters 365, 366 and 445C of NRS, except that on the effective date of an ordinance adopted pursuant to: (a) Paragraph (a) of subsection 1 of NRS 373.066 , any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (a) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation. (b) Paragraph (b) of subsection 1 of NRS 373.066 , any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (b) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation. (c) Paragraph (c) of subsection 1 of NRS 373.066 , any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (c) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation. (d) Paragraph (d) of subsection 1 of NRS 373.066 , any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (d) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.
Nev. Rev. Stat. § 372A.080 — NV Code / Title 32 / Chapter 372A / Section 372A.080
Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure
Status: in_force

1. Except as otherwise provided in NRS 239.0115 , all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to NRS 372A.060 to 372A.130 , inclusive, and all records of the Department which contain the name, address or any other identifying information concerning a dealer are confidential.

2. No criminal prosecution may be initiated on the basis of: (a) Information which was submitted to the Department; or (b) Evidence derived from information submitted to the Department, pursuant to NRS 372A.060 to 372A.130 , inclusive, or any regulation adopted pursuant thereto.

3. No information described in paragraph (a) or (b) of subsection 2 is admissible in a criminal prosecution, unless the prosecution shows that the information: (a) Was independently discovered; or (b) Inevitably would have been discovered based on independent information.

4. This section does not prohibit the Department from publishing statistics that do not disclose the identity of a dealer or the contents of a particular return or report submitted to the Department by a dealer.

5. Any person who releases or reveals confidential information in violation of this section is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 360.090 — NV Code / Title 32 / Chapter 360 / Section 360.090
Adoption of regulations by Nevada Tax Commission governing business of Commission and Department
Status: in_force

In addition to the other duties prescribed by title 32 of NRS, the members of the Nevada Tax Commission shall prescribe regulations for carrying on the business of the Nevada Tax Commission and of the Department.
Nev. Rev. Stat. § 361.577 — NV Code / Title 32 / Chapter 361 / Section 361.577
Costs of abating nuisance chargeable against property held by county treasurer
Status: in_force

The necessary costs to the county to abate a nuisance on property held in trust by the county treasurer for delinquent taxes are legally chargeable against the property.
Nev. Rev. Stat. § 363C.015 — NV Code / Title 32 / Chapter 363C / Section 363C.015
“Business” defined
Status: in_force

“ Business ” means any activity engaged in or caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity.
Nev. Rev. Stat. § 372.316 — NV Code / Title 32 / Chapter 372 / Section 372.316
Manufactured homes and mobile homes
Status: in_force

1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes.

2. There are exempted from the taxes imposed by this chapter the gross receipts from the sales and storage, use or other consumption of used manufactured homes and used mobile homes for which taxes under this chapter have been paid as a result of a previous sale, storage, use or consumption.

3. As used in this section: (a) “Manufactured home” has the meaning ascribed to it in NRS 489.113 ; and (b) “Mobile home” has the meaning ascribed to it in NRS 489.120 . The term does not include a motor home as defined in NRS 482.071 .
Nev. Rev. Stat. § 360.900 — NV Code / Title 32 / Chapter 360 / Section 360.900
Definitions
Status: in_force

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

As used in NRS 360.900 to 360.980 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.905 to 360.940 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 375.210 — NV Code / Title 32 / Chapter 375 / Section 375.210
Fees for services of sheriff or constable; approval of fees for publication
Status: in_force

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