Nev. Rev. Stat. § 361.380 — NV Code / Title 32 / Chapter 361 / Section 361.380
Meetings of State Board of Equalization; notice
Status: in_force

1. Except as otherwise provided in subsection 3, annually, the State Board of Equalization shall convene on the fourth Monday in March in Carson City, Nevada, and shall hold such number of meetings as may be necessary to care for the business of equalization presented to it. If a proposed equalization affects local governmental entities in more than one county and the equalization, in the opinion of the State Board of Equalization, is likely to have a substantial effect on tax revenues, the State Board of Equalization shall notify each affected local governmental entity of the proposed equalization on or before April 30. Cases may be heard at additional meetings which may be held at any time and place in the state before November 1.

2. The publication in the statutes of the foregoing time, place and purpose of each regular session of the State Board of Equalization is notice of such sessions, or if it so elects, the State Board of Equalization may cause published notices of such regular sessions to be made in the press, or may notify parties in interest by letter or otherwise.

3. The State Board of Equalization may designate some place other than Carson City, Nevada, for any of the meetings specified in subsection 1. If such other place is so designated, notice thereof must be given by publication of a notice once a week for 2 consecutive weeks in some newspaper of general circulation in the county in which such meeting or meetings are to be held. The State Board of Equalization must also post a schedule of each such meeting on the Internet website maintained by the Department.
Nev. Rev. Stat. § 360.560 — NV Code / Title 32 / Chapter 360 / Section 360.560
Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee
Status: in_force

1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due the State, the Department shall return the excess to the person liable for the amounts and obtain his or her receipt.

2. If any person having an interest in or lien upon the property files with the Department, before the sale, notice of his or her interest or lien, the Department shall withhold any excess pending a determination of the rights of the respective parties to it by a court of competent jurisdiction.

3. If the receipt of the person liable for the amount is not available, the Department shall deposit the excess money with the State Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors or assigns.
Nev. Rev. Stat. § 377A.062 — NV Code / Title 32 / Chapter 377A / Section 377A.062
Fund for county swimming pool: Deposit and use of net tax proceeds
Status: in_force

1. The county treasurer shall deposit money received from the State Controller pursuant to NRS 377A.050 to support the operation and maintenance of a county swimming pool and recreational facility in the county treasury for credit to a fund to be known as the fund for the county swimming pool.

2. The fund for the county swimming pool must be accounted for as a separate fund and not as a part of any other fund.

3. The board of county commissioners may use money in the fund for the county swimming pool to support the operation and maintenance of a county swimming pool and recreational facility.
Nev. Rev. Stat. § 372B.050 — NV Code / Title 32 / Chapter 372B / Section 372B.050
“Operator” defined
Status: in_force

“ Operator ” has the meaning ascribed to it in NRS 706.101 .
Nev. Rev. Stat. § 370.170 — NV Code / Title 32 / Chapter 370 / Section 370.170
Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe
Status: in_force

1. Except as otherwise provided in this chapter, it is unlawful for any person to give, sell or offer to give or sell any cigarettes in this state unless there is affixed to each of the cigarette packages a Nevada cigarette revenue stamp which is issued by the Department and affixed by a metered stamping machine approved by and registered with the Department or any other method approved by the Department, and which is for the amount of the tax on all of the cigarettes contained in the cigarette package.

2. Each cigarette package sold on qualified tribal land or by an Indian tribe or a member of a tribe for which the Department does not collect a state excise tax pursuant to NRS 370.515 must bear a tribal stamp issued by the Department.
Nev. Rev. Stat. § 360.240 — NV Code / Title 32 / Chapter 360 / Section 360.240
Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses
Status: in_force

1. The Department shall have the power to summon witnesses to appear and testify on any subject material to its responsibilities under this title. No property owner and no officer, director, superintendent, manager or agent of any company or corporation, whose property is wholly in one county, shall be required to appear, without his or her consent, at a place other than the county seat or at the nearest town to his or her place of residence or the principal place of business of such company or corporation.

2. Such summons may be served by personal service by the Executive Director or his or her agent or by the sheriff of the county, who shall certify to such service without compensation therefor.

3. Except as otherwise provided in subsection 4, the Department may issue subpoenas to compel the attendance of witnesses and the production of books and papers and may seek to enforce the subpoenas by petition to any court of competent jurisdiction in the manner provided by law.

4. The Department shall not issue a subpoena to compel the production of books and papers that contain individually identifiable health information.

5. Any member of the Nevada Tax Commission, the Executive Director or any officer of the Department designated by them may administer oaths to witnesses.

6. As used in this section, “ individually identifiable health information ” means information which identifies a natural person, or from which the identity of a natural person may reasonably be ascertained, and which relates to: (a) The past, present or future physical or mental health or condition of the person; or (b) The provision of health care to the person.
Nev. Rev. Stat. § 361.561 — NV Code / Title 32 / Chapter 361 / Section 361.561
Applicability to certain vehicles
Status: in_force

1. A dwelling unit identified as “chassis-mount camper,” “mini motor home,” “motor home,” “recreational park trailer,” “travel trailer,” “utility trailer” and “van conversion,” in chapter 482 of NRS and any other vehicle required to be registered with the Department of Motor Vehicles are subject to the personal property tax unless registered and taxed pursuant to chapter 371 of NRS . Such unregistered units and vehicles must be taxed in the manner provided in NRS 361.561 to 361.5644 , inclusive.

2. As used in this section, “ dwelling unit ” means a vehicle that is primarily used as living quarters, but has not been converted to real property pursuant to NRS 361.244 , and is located in a manufactured home park, as defined in NRS 118B.017 , or on other land within the county, but not in a recreational vehicle park, as defined in NRS 108.2678 , that is licensed for parking vehicles for a duration of less than 9 months per year.
Nev. Rev. Stat. § 370.505 — NV Code / Title 32 / Chapter 370 / Section 370.505
Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings
Status: in_force

1. A retail dealer shall pay a wholesale dealer for all cigarettes and other tobacco products purchased from the wholesale dealer: (a) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 1st day of the month but before the 16th day of the month, on or before the 29th day of the same month; and (b) If the cigarettes or other tobacco products were delivered to the retail dealer on or after the 16th day of the month but before the 1st day of the next month, on or before the 14th day of the next month.

2. A wholesale dealer shall not extend credit or otherwise allow a retail dealer to violate the provisions of subsection 1.

3. The Department may impose a penalty on a wholesale dealer who violates the provisions of subsection 2 as follows: (a) For the first violation, a penalty of $500. (b) For a second or subsequent violation, if paragraph (c) does not apply, a penalty of $1,000. (c) For a third or subsequent violation within any 12-month period, a penalty of $5,000 or suspension or revocation of the license of the wholesale dealer, or both.

4. Pursuant to a written complaint or upon its own motion, the Department shall investigate an alleged violation of subsection 2. The Department shall give notice to the alleged violator and conduct a hearing, if warranted by the investigation. The Department may assess a penalty pursuant to subsection 3, if it determines that the wholesale dealer violated the provisions of subsection 2.
Nev. Rev. Stat. § 360.920 — NV Code / Title 32 / Chapter 360 / Section 360.920
“Local sales and use taxes” defined
Status: in_force

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

“ Local sales and use taxes ” means only the taxes imposed pursuant to chapter 377 of NRS on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in the county in which the qualified project is located. The term does not include the taxes imposed by the Sales and Use Tax Act.
Nev. Rev. Stat. § 360.001 — NV Code / Title 32 / Chapter 360 / Section 360.001
“Department” and “Executive Director” defined
Status: in_force

As used in this title, except as otherwise provided in chapters 360A, 365, 366, 371 and 373 of NRS and unless the context requires otherwise:

1. “Department” means the Department of Taxation.

2. “Executive Director” means the Executive Director of the Department of Taxation.
Nev. Rev. Stat. § 365.045 — NV Code / Title 32 / Chapter 365 / Section 365.045
“Methanol” defined
Status: in_force

“ Methanol ” means anhydrous methyl alcohol produced for use as a fuel.
Nev. Rev. Stat. § 363C.450 — NV Code / Title 32 / Chapter 363C / Section 363C.450
Real estate and rental and leasing (NAICS 53)
Status: in_force

1. The real estate and rental and leasing business category (NAICS 53) includes all business entities primarily engaged in renting, leasing or otherwise allowing the use of tangible or intangible assets, providing related services, managing real estate for others, selling, renting or buying real estate for others, and appraising real estate.

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 0.25 percent.
Nev. Rev. Stat. § 370.555 — NV Code / Title 32 / Chapter 370 / Section 370.555
“Sale” and “to sell” defined
Status: in_force

“Sale” and “to sell” have the meaning ascribed to them in NRS 370.035 .
Nev. Rev. Stat. § 363D.070 — NV Code / Title 32 / Chapter 363D / Section 363D.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; or (e) 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, an entity described in subsection 2 of NRS 363D.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. § 375.160 — NV Code / Title 32 / Chapter 375 / Section 375.160
Recordation of certificate of delinquency; resulting lien; duration and extension of lien
Status: in_force

1. If any tax imposed pursuant to this chapter is not paid when due, the county may, within 4 years after the date that the tax was due, record a certificate in the office of the county recorder which states: (a) The amount of the tax and any interest or penalties due; (b) The name and address of the person who is liable for the amount due as they appear on the records of the county; and (c) That the county recorder has complied with all procedures required by law for determining the amount due.

2. From the time of the recording of the certificate, the amount due, including interest and penalties, constitutes: (a) A lien upon the real property for which the tax was due if the person who owes the tax still owns the property; or (b) A demand for payment if the property has been sold or otherwise transferred to another person.

3. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the recording of the certificate unless sooner released or otherwise discharged.

4. Within 5 years after the date of recording the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by recording a new certificate in the office of the county recorder. From the time of recording the new certificate, the lien is extended for 5 years, unless sooner released or otherwise discharged.
Nev. Rev. Stat. § 366.200 — NV Code / Title 32 / Chapter 366 / Section 366.200
Exempt sales and uses
Status: in_force

1. The sale or use of special fuel for any purpose other than to propel a motor vehicle upon the public highways of Nevada is exempt from the application of the tax imposed by NRS 366.190 . The exemption provided in this subsection applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the Department that the special fuel purchased or used was used for purposes other than to propel a motor vehicle upon the public highways of Nevada.

2. Sales made to the United States Government or any instrumentality thereof are exempt from the tax imposed by this chapter.

3. Sales made to any state, county, municipality, district or other political subdivision thereof are exempt from the tax imposed by this chapter.

4. Sales made to any person to be used to propel a motor vehicle which is dedicated for exclusive use as part of a system which: (a) Operates motor vehicles for public transportation in an urban area; (b) Transports persons who pay the established fare; and (c) Uses public money to operate the system or acquire new equipment, are exempt from the tax imposed by this chapter.

5. Sales made to any person for use in operating special mobile equipment are exempt from the tax imposed by this chapter.
Nev. Rev. Stat. § 360B.030 — NV Code / Title 32 / Chapter 360B / Section 360B.030
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 360B.040 to 360B.100 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 361.2275 — NV Code / Title 32 / Chapter 361 / Section 361.2275
Determination of status of property as leased or used
Status: in_force

1. For purposes of NRS 361.157 , 361.159 and 361.227 , except as otherwise provided in subsection 2, property is leased or used by a natural person or entity at all times the natural person or entity has possession of, claim to or right to the possession of the property that is independent, durable and exclusive of rights held by others in the property, other than the rights held by the owner.

2. Property is not leased or used by a natural person or entity who possesses or occupies the property solely for the purpose of holding the property for another natural person or entity.

3. As used in this section: (a) “ Durable ” means for a determinable period with a reasonable certainty that the use, possession or claim with respect to the property will continue for that period. (b) “ Exclusive ” means the enjoyment of a beneficial use of property, together with the ability to exclude from occupancy persons or entities other than the owner who may interfere with that enjoyment. (c) “ Independent ” means the ability to exercise authority and exert control over the management or operation of the property pursuant to the terms and provisions of the contract with the owner. A possession or use is independent if the possession or use of the property is sufficiently autonomous under the terms and provisions of the contract with the owner to constitute more than a mere agency.
Nev. Rev. Stat. § 377A.0145 — NV Code / Title 32 / Chapter 377A / Section 377A.0145
“Facility for senior citizens” defined
Status: in_force

“ Facility for senior citizens ” means real and personal property and improvements to real property that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens, or any combination thereof, and all appurtenances or customary facilities and uses associated therewith.
Nev. Rev. Stat. § 375B.170 — NV Code / Title 32 / Chapter 375B / Section 375B.170
Filing of amended return; additional tax
Status: in_force

If the person liable for the generation-skipping transfer tax files an amended United States estate and generation-skipping transfer tax return or an amended United States gift and generation-skipping transfer tax return, he or she shall immediately file with the Department a true copy of the amended United States tax return. If the person liable for the generation-skipping transfer tax is required to pay an additional amount pursuant to NRS 375B.100 because of the changes on the amended return, he or she shall pay that additional amount, together with any interest as provided in NRS 375B.250 , at the same time the amended return is filed.
Nev. Rev. Stat. § 360A.120 — NV Code / Title 32 / Chapter 360A / Section 360A.120
Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation
Status: in_force

If any part of the deficiency for which a deficiency determination is made is because of negligence or intentional disregard of any applicable provision of chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , or the regulations of the Department adopted pursuant thereto, a penalty of 10 percent of the amount of the determination must be added thereto.
Nev. Rev. Stat. § 360B.437 — NV Code / Title 32 / Chapter 360B / Section 360B.437
“Durable medical equipment” construed
Status: in_force

1. “ Durable medical equipment ” means equipment, including any repair and replacement parts therefor, which: (a) Can withstand repeated use; (b) Is primarily and customarily used to serve a medical purpose; (c) Generally is not useful to a person in the absence of illness or injury; and (d) Is not worn in or on the body.

2. The term includes, without limitation, abduction and orthotic pillows, anesthesia ventilators, bone growth stimulators, dialyzers, enteral feeding systems, drug infusion devices and kidney dialysis machines.
Nev. Rev. Stat. § 360.271 — NV Code / Title 32 / Chapter 360 / Section 360.271
Deposit of money received by Department in lieu of surety bond
Status: in_force

All money which the Department receives in lieu of a surety bond from any dealer, importer or other person to meet a prerequisite for the issuance of a license or to comply with a provision of this title must be deposited with the State Treasurer for credit to the Department of Taxation's Account in the State Agency Fund for Bonds.
Nev. Rev. Stat. § 372B.210 — NV Code / Title 32 / Chapter 372B / Section 372B.210
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. § 362.070 — NV Code / Title 32 / Chapter 362 / Section 362.070
Contiguous patented mines or mining claims: Performance of work on one mine
Status: in_force

The owner of two or more contiguous patented mines or mining claims may perform all the work required by Section 5 of Article 10 of the Constitution of this state upon one mine or claim only; but the aggregate amount of such work must be equal to $100 for each of the contiguous patented mines or claims.
Nev. Rev. Stat. § 374.289 — NV Code / Title 32 / Chapter 374 / Section 374.289
Food for human consumption
Status: in_force

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption.

2. “Food for human consumption” does not include: (a) Alcoholic beverages. (b) Pet foods. (c) Tonics and preparations. (d) Prepared food intended for immediate consumption.
Nev. Rev. Stat. § 360.2905 — NV Code / Title 32 / Chapter 360 / Section 360.2905
Citation of NRS 360.291
Status: in_force

NRS 360.291 may be cited as the Taxpayers' Bill of Rights.
Nev. Rev. Stat. § 360.985 — NV Code / Title 32 / Chapter 360 / Section 360.985
“Lead participant” defined
Status: in_force

“ Lead participant ” means a lead participant as that term is defined in NRS 360.883 or 360.915 .
Nev. Rev. Stat. § 374.320 — NV Code / Title 32 / Chapter 374 / Section 374.320
Newspapers
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 which becomes an ingredient or component part of any newspaper regularly issued at average intervals not exceeding 1 week and any such newspaper.
Nev. Rev. Stat. § 361A.030 — NV Code / Title 32 / Chapter 361A / Section 361A.030
“Agricultural use” defined
Status: in_force

1. “Agricultural use” means the current employment of real property as a business venture for profit, which business produced a minimum gross income of $5,000 from agricultural pursuits during the immediately preceding calendar year by: (a) Raising, harvesting and selling crops, fruit, flowers, timber and other products of the soil; (b) Feeding, breeding, management and sale of livestock, poultry, or the produce thereof, if the real property used therefor is owned or leased by the operator and is of sufficient size and capacity to produce more than one-half of the feed required during that year for the agricultural pursuit; (c) Operating a feed lot consisting of at least 50 head of cattle or an equivalent number of animal units of sheep or hogs, for the production of food; (d) Raising furbearing animals or bees; (e) Dairying and the sale of dairy products; or (f) Any other use determined by the Department to constitute agricultural use if such use is verified by the Department. The term includes every process and step necessary and incident to the preparation and storage of the products raised on such property for human or animal consumption or for marketing except actual market locations.

2. As used in this section, “current employment” of real property in agricultural use includes: (a) Land lying fallow for 1 year as a normal and regular requirement of good agricultural husbandry; (b) Land planted in orchards or other perennials prior to maturity; and (c) Land leased or otherwise made available for use by an agricultural association formed pursuant to chapter 547 of NRS .
Nev. Rev. Stat. § 375.190 — NV Code / Title 32 / Chapter 375 / Section 375.190
Extension of lien
Status: in_force

A lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in a manner provided in this chapter, be extended by recording in the office of the county recorder a certified copy of the judgment, and from the time of that recording, the lien must be extended upon the property in that county for 5 years unless sooner released or otherwise discharged.
Nev. Rev. Stat. § 372.695 — NV Code / Title 32 / Chapter 372 / Section 372.695
Allowance of interest
Status: in_force

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.
Nev. Rev. Stat. § 360.989 — NV Code / Title 32 / Chapter 360 / Section 360.989
Submittal and contents of economic development financing proposal
Status: in_force

1. If the governing body of a local government: (a) Receives notice that a qualified project is or will be located within the jurisdiction of the local government; and (b) Determines that there is a need to finance infrastructure projects within the jurisdiction of the local government to support the development of the qualified project, the governing body may prepare and submit to the Office for approval an economic development financing proposal pursuant to which the infrastructure projects identified in the proposal would be financed from the proceeds of bonds, securities or other indebtedness issued by the State of Nevada.

2. An economic development financing proposal submitted pursuant to subsection 1: (a) May include, without limitation, provisions for the financing of one or more infrastructure projects; (b) Must include the creation of one or more districts or areas by the local government pursuant to chapters 271, 271A and 278C of NRS and the pledge of revenue from such districts or areas for the repayment of any bonds, securities or other indebtedness issued by the State of Nevada to finance the projects; and (c) Must include such other provisions and information as may be required by the Office.
Nev. Rev. Stat. § 370.579 — NV Code / Title 32 / Chapter 370 / Section 370.579
Contents of license
Status: in_force

Each license must set forth:

1. The name of the person to whom it is issued. If the license is issued under a fictitious name, the license must also set forth the name of each of the persons conducting the business under the fictitious name.

2. The location, by street and number, of the premises for which the license is issued.
Nev. Rev. Stat. § 363D.085 — NV Code / Title 32 / Chapter 363D / Section 363D.085
“Taxable year” defined
Status: in_force

“ Taxable year ” means the 12-month period beginning on January 1 and ending on December 31 of a calendar year.
Nev. Rev. Stat. § 361.385 — NV Code / Title 32 / Chapter 361 / Section 361.385
Public sessions; persons may appear by attorney or file statements
Status: in_force

1. All sessions shall be public and any person is entitled to appear in person or by his or her agent or attorney. Evidence may be submitted, except as otherwise provided in this chapter. In lieu of an appearance, the person may file with the State Board of Equalization a written statement containing his or her claim and any evidence thereon with respect to the valuation of his or her property or the property of others.

2. Nothing contained in this section relieves such claimant or any board, commission or officer from complying with all the requirements of law relative to the manner and form of appealing from the action of county boards of equalization, and submitting such proof as may be required by the State Board of Equalization.
Nev. Rev. Stat. § 361A.286 — NV Code / Title 32 / Chapter 361A / Section 361A.286
Lien for deferred tax and penalty
Status: in_force

1. The deferred tax and penalty assessed pursuant to NRS 361A.280 and 361A.283 are a perpetual lien until paid as provided in NRS 361.450 . If the property continues to be used exclusively for agricultural use or approved open-space use for 7 fiscal years after the date of attachment, the lien for that earliest year expires. The lien is for an undetermined amount until the property is converted and the amount is determined pursuant to NRS 361A.280 . Any liens calculated and recorded before July 1, 1989, for property that had not been converted shall be deemed to have expired on that date.

2. If agricultural or open-space real property receiving agricultural or open-space use assessment is sold or transferred to an ownership making it exempt from taxation ad valorem, any such liens for deferred taxes must, unless the property is sold or transferred to the Nevada System of Higher Education, a school district or another local governmental entity, be paid in full before the transfer of ownership if the property is converted to another use.

3. The provisions of this section do not apply to any portion of agricultural or open-space real property if the deferred tax and any penalty have been paid pursuant to NRS 361A.265 .

4. Each year, the county assessor must record a list of parcel numbers and owner's names for all parcels on which a lien exists pursuant to subsection 1.
Nev. Rev. Stat. § 366.195 — NV Code / Title 32 / Chapter 366 / Section 366.195
Additional excise tax levied on special fuel if federal tax reduced or discontinued
Status: in_force

1. In addition to any other tax provided for in this chapter, there must be levied an excise tax on special fuel.

2. This tax must be imposed and will increase if the tax collected by the Federal Government, pursuant to the provisions of 26 U.S.C. § 4041 or any other tax collected by the Federal Government relating to special fuel is reduced or discontinued in whole or in part. The amount of the tax so imposed by this State must be equal to the amount by which the federal tax is reduced.
Nev. Rev. Stat. § 360.225 — NV Code / Title 32 / Chapter 360 / Section 360.225
Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development
Status: in_force

<Section effective until June 30, 2032, when it expires by limitation. See, also, section 360.225 effective July 1, 2032, to June 30, 2036, when it expires by limitation; section effective July 1, 2036 to Dec. 31, 2056, when it expires by limitation; and section effective Jan. 1, 2057.>

1. During the course of an investigation undertaken pursuant to NRS 360.130 of a person claiming: (a) A partial abatement of property taxes pursuant to NRS 361.0687 ; (b) An exemption from taxes pursuant to NRS 363B.120 ; (c) A deferral of the payment of taxes on the sale of eligible property pursuant to NRS 372.397 or 374.402 ; (d) An abatement of taxes on the gross receipts from the sale, storage, use or other consumption of eligible machinery or equipment pursuant to NRS 374.357 ; (e) A partial abatement of taxes pursuant to NRS 360.754 on or before December 31, 2056; (f) A partial abatement of taxes pursuant to NRS 360.890 on or before June 30, 2032; or (g) An abatement of taxes pursuant to NRS 360.950 on or before June 30, 2036, the Department shall investigate whether the person meets the eligibility requirements for the abatement, partial abatement, exemption or deferral that the person is claiming.

2. If the Department finds that the person does not meet the eligibility requirements for the abatement, exemption or deferral which the person is claiming, the Department shall report its findings to the Office of Economic Development and take any other necessary actions.
Nev. Rev. Stat. § 360B.360 — NV Code / Title 32 / Chapter 360B / Section 360B.360
Retail sale of tangible personal property generally
Status: in_force

Except as otherwise provided in NRS 360B.350 to 360B.375 , inclusive, the retail sale, excluding the lease or rental, of tangible personal property shall be deemed to take place:

1. If the property is received by the purchaser at a place of business of the seller, at that place of business.

2. If the property is not received by the purchaser at a place of business of the seller: (a) At the location indicated to the seller pursuant to any instructions provided for the delivery of the property to the purchaser or to another recipient who is designated by the purchaser as his or her donee; or (b) If no such instructions are provided and if known by the seller, at the location where the purchaser or another recipient who is designated by the purchaser as his or her donee, receives the property.

3. If subsections 1 and 2 do not apply, at the address of the purchaser indicated in the business records of the seller that are maintained in the ordinary course of the seller's business, unless the use of that address would constitute bad faith.

4. If subsections 1, 2 and 3 do not apply, at the address of the purchaser obtained during the consummation of the sale, including, if no other address is available, the address of the purchaser's instrument of payment, unless the use of an address pursuant to this subsection would constitute bad faith.

5. In all other circumstances, at the address from which the property was shipped.
Nev. Rev. Stat. § 363D.250 — NV Code / Title 32 / Chapter 363D / Section 363D.250
Allowance of interest in judgment for amount illegally collected
Status: in_force

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
Nev. Rev. Stat. § 377C.120 — NV Code / Title 32 / Chapter 377C / Section 377C.120
Redistribution by Department
Status: in_force

The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution.
Nev. Rev. Stat. § 365.080 — NV Code / Title 32 / Chapter 365 / Section 365.080
“Retailer” defined
Status: in_force

“Retailer” means:

1. Any person, other than a dealer, who is engaged in the business of selling motor vehicle fuel or fuel for jet or turbine-powered aircraft; or

2. Any person in the business of handling motor vehicle fuel, other than aviation fuel, who delivers or authorizes the delivery of fuel into the fuel supply tank or tanks of a motor vehicle that is not owned or controlled by that person.
Nev. Rev. Stat. § 365.532 — NV Code / Title 32 / Chapter 365 / Section 365.532
“Construction, maintenance and repair” defined
Status: in_force

“ Construction, maintenance and repair ” includes, without limitation:

1. The acquisition, operation or use of any material, equipment or facility that is used for the construction, maintenance or repair of a right-of-way and is necessary for the safe and efficient use of the right-of-way;

2. Grades and regrades;

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

4. Sweeping, cleaning and sanding roads and removing snow from roads;

5. Installing, maintaining and repairing: (a) Crosswalks, sidewalks and pathways that are within the right-of-way; (b) Culverts, catch basins, drains, sewers and manholes; (c) Inlets and outlets; (d) Retaining walls, bridges, overpasses, underpasses, tunnels and approaches; (e) Artificial lights and lighting equipment, parkways and sprinkling facilities and the control of vegetation; (f) Grade and traffic separators; (g) Fences, cattle guards and other devices to control access to a county or city road; (h) Signs, markings and devices for the control of traffic; and (i) Facilities for personnel and the storage of equipment used to construct, maintain or repair a right-of-way;

6. The payment of any costs, other than administrative costs, that are directly connected with and necessarily incidental to the construction, maintenance and repair of a right-of-way, including, without limitation, the costs of labor, designing any improvement within a right-of-way and inspecting any improvement within a right-of-way; and

7. The payment of administrative costs that are: (a) Directly incurred by a local government in connection with the construction, maintenance and repair of a right-of-way; and (b) Necessary for, and directly incidental to, the completion of the project for which the administrative costs are incurred.
Nev. Rev. Stat. § 361.615 — NV Code / Title 32 / Chapter 361 / Section 361.615
Liability of county treasurer for failure to perform duties of trust
Status: in_force

Every county treasurer and his or her successor in office, becoming a trustee under the provisions of this chapter, shall be liable upon his or her official bond for any misfeasance, malfeasance, failure or neglect to perform faithfully all the duties of the trust.
Nev. Rev. Stat. § 369.070 — NV Code / Title 32 / Chapter 369 / Section 369.070
“Permissible person” defined
Status: in_force

As used in this chapter, “permissible person” means any duly ordained minister who uses liquor for sacramental purposes, any doctor, apothecary or pharmaceutist who uses alcohol for or in compounding medicine, or the representative of any school, university, hospital, clinic or industrial concern where liquor is used and needed for industrial purposes and not for concocting beverages for drink.
Nev. Rev. Stat. § 365.270 — NV Code / Title 32 / Chapter 365 / Section 365.270
Acting as dealer, supplier, exporter or transporter without license unlawful
Status: in_force

It is unlawful for any person to be:

1. A dealer without holding a license as a dealer as provided for in this chapter.

2. A supplier without holding a license as a supplier as provided for in this chapter.

3. An exporter without holding a license as an exporter as provided for in this chapter.

4. A transporter without holding a license as a transporter as provided for in this chapter.
Nev. Rev. Stat. § 366.220 — NV Code / Title 32 / Chapter 366 / Section 366.220
Mandatory licensing requirements; application for license; regulations of Department
Status: in_force

1. Except as otherwise provided in this chapter: (a) Before becoming a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter, special fuel user or special fuel manufacturer, a person must apply to the Department, on forms to be prescribed by the Department, for a license authorizing the applicant to engage in business as a special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel manufacturer or to operate as a special fuel user. (b) It is unlawful for any person to be: (1) A special fuel dealer without holding a license as a special fuel dealer pursuant to this chapter. (2) A special fuel supplier without holding a license as a special fuel supplier pursuant to this chapter. (3) A special fuel exporter without holding a license as a special fuel exporter pursuant to this chapter. (4) A special fuel transporter without holding a license as a special fuel transporter pursuant to this chapter. (5) A special fuel user without holding a license as a special fuel user pursuant to this chapter. (6) A special fuel manufacturer without holding a license as a special fuel manufacturer pursuant to this chapter.

2. The Department may adopt regulations relating to the issuance of any license pursuant to this chapter and the collection of fees therefor.
Nev. Rev. Stat. § 361.7392 — NV Code / Title 32 / Chapter 361 / Section 361.7392
Submission of request for statement of amount postponed; preparation and provision of statement
Status: in_force

A claimant who has postponed the payment of property tax pursuant to NRS 361.736 to 361.7398 , inclusive, may submit to the county treasurer of the county in which the single-family residence is located a request for a statement of the total amount postponed as of the date of the request and the interest accrued thereon. Upon the receipt of such a request, the county treasurer shall prepare such a statement and provide the claimant with a copy of the statement.
Nev. Rev. Stat. § 375B.230 — NV Code / Title 32 / Chapter 375B / Section 375B.230
Determination of deficiency: Appeal; action for modification of tax; notice of determination
Status: in_force

1. If it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may appeal the determination to the Nevada Tax Commission pursuant to NRS 360.245 . If the person who is liable for the tax is aggrieved by the decision of the Commission on appeal, he or she may, within 3 years after the determination was made, bring an action against the State of Nevada in the district court having jurisdiction over the property which was transferred to have the tax modified in whole or in part.

2. 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. § 375A.665 — NV Code / Title 32 / Chapter 375A / Section 375A.665
Rules of evidence applicable
Status: in_force

Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the Federal Rules of Evidence.
Nev. Rev. Stat. § 372.281 — NV Code / Title 32 / Chapter 372 / Section 372.281
Farm machinery and equipment
Status: in_force

1. There are exempted from the taxes imposed by this Act the gross receipts from the sale, storage, use or other consumption in a county of farm machinery and equipment.

2. As used in this section: (a) “ Farm machinery and equipment ” means a farm tractor, implement of husbandry, piece of equipment used for irrigation, or a part used in the repair or maintenance of farm machinery and equipment. The term does not include: (1) A vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS ; or (2) Machinery or equipment only incidentally employed for agricultural purposes. (b) “ Farm tractor ” means a motor vehicle designed and used primarily for drawing an implement of husbandry. (c) “ Implement of husbandry ” means a vehicle that is designed, adapted or used for agricultural purposes, including, without limitation, a plow, machine for mowing, hay baler, combine, piece of equipment used to stack hay, till, harvest, handle agricultural commodities or apply fertilizers, or other heavy, movable equipment designed, adapted or used for agricultural purposes.
Nev. Rev. Stat. § 361.244 — NV Code / Title 32 / Chapter 361 / Section 361.244
Classification of mobile or manufactured homes and factory-built housing as real property
Status: in_force

1. A mobile or manufactured home is eligible to become real property if it becomes permanently affixed to land which is: (a) Owned by the owner of the mobile or manufactured home; or (b) Leased by the owner of the mobile or manufactured home if the home is being financed in accordance with the guidelines of the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association, the United States Department of Agriculture, or any other entity that requires as part of its financing program restrictions on ownership and actions affecting title and possession similar to those required by the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association and the United States Department of Agriculture.

2. A mobile or manufactured home becomes real property when the assessor of the county in which the mobile or manufactured home is located has placed it on the tax roll as real property. Except as otherwise provided in subsection 5, the assessor shall not place a mobile or manufactured home on the tax roll until: (a) The assessor has received verification from the Housing Division of the Department of Business and Industry that the mobile or manufactured home has been converted to real property; (b) The unsecured personal property tax has been paid in full for the current fiscal year; (c) An affidavit of conversion of the mobile or manufactured home from personal to real property has been recorded in the county recorder's office of the county in which the mobile or manufactured home is located; and (d) The dealer or owner has delivered to the Division a copy of the recorded affidavit of conversion and all documents relating to the mobile or manufactured home in its former condition as personal property.

3. A mobile or manufactured home which is converted to real property pursuant to this section shall be deemed to be a fixture and an improvement to the real property to which it is affixed.

4. Factory-built housing, as defined in NRS 461.080 , constitutes real property if it becomes, on or after July 1, 1979, permanently affixed to land which is: (a) Owned by the owner of the factory-built housing; or (b) Leased by the owner of the factory-built housing if the factory-built housing is being financed in accordance with the guidelines of the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association, the United States Department of Agriculture, or any other entity that requires as part of its financing program restrictions on ownership and actions affecting title and possession similar to those required by the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association and the United States Department of Agriculture.

5. The assessor of the county in which a manufactured home is located shall, without regard to the conditions set forth in subsection 2, place the manufactured home on the tax roll as real property if, on or after July 1, 2001, the manufactured home is permanently affixed to a residential lot pursuant to an ordinance required by NRS 278.02095 .

6. The provisions of subsection 5 do not apply to a manufactured home located in: (a) An area designated by local ordinance for the placement of a manufactured home without conversion to real property; (b) A mobile home park; or (c) Any other area to which the provisions of NRS 278.02095 do not apply.

7. For the purposes of this section, “ land which is owned ” includes land for which the owner has a possessory interest resulting from a life estate, lease or contract for sale.
Nev. Rev. Stat. § 370.541 — NV Code / Title 32 / Chapter 370 / Section 370.541
“Consumer” defined
Status: in_force

“ Consumer ” means any person who comes into possession of cigarettes or other tobacco products in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.
Nev. Rev. Stat. § 360.890 — NV Code / Title 32 / Chapter 360 / Section 360.890
Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of request for approval of application to Interim Finance Committee; submission of information to Office; confidentiality of information contained in application
Status: in_force

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

1. If the Office of Economic Development receives an application pursuant to NRS 360.889 , the Office: (a) Shall not consider the application unless the Office has requested a letter of acknowledgment of the request for a partial abatement from any county, school district, city or town which the Office determines may experience a direct economic effect as a result of the partial abatement. (b) Shall not take any action on the application unless the Office takes that action at a public meeting conducted for that purpose. (c) Shall, at least 30 days before any public meeting conducted for the purpose of taking any action on the application, provide notice of the application and the date, time and location of the public meeting at which the Office will consider the application to: (1) Each participant in the project; (2) The Department; (3) The Nevada Gaming Control Board; (4) The governing body of the county, the board of trustees of the school district and the governing body of the city or town, if any, in which the project will be located; (5) The governing body of any other political subdivision that the Office determines could experience a direct economic effect as a result of the abatement; and (6) The general public.

2. The date of the public meeting to consider an application submitted pursuant to NRS 360.889 must be not later than 60 days after the date on which the Office receives the completed application.

3. The Office shall approve an application submitted pursuant to NRS 360.889 if the Office finds that the project is a qualified project. The Office shall issue a decision on the application not later than 30 days after the conclusion of the public meeting on the application. Not later than 30 days after the Office issues a decision approving an application submitted pursuant to NRS 360.889 in which the lead participant applies for a certificate of eligibility for the transferable tax credits described in paragraph (a) of subsection 1 of NRS 360.889 , the Office must submit a written request to the Interim Finance Committee for approval of the issuance of the transferable tax credits.

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

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

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

7. Before the Executive Director of the Office discloses the application to the public, the lead participant may submit a request to the Executive Director of the Office to protect from disclosure any information in the application which, under generally accepted business practices, would be considered a trade secret or other confidential proprietary information of the business. After consulting with the business, the Executive Director of the Office shall determine whether to protect the information from disclosure. The decision of the Executive Director of the Office is final and is not subject to judicial review. If the Executive Director of the Office determines to protect the information from disclosure, the protected information: (a) Is confidential proprietary information of the business; (b) Is not a public record; (c) Must be redacted by the Executive Director of the Office from any copy of the application that is disclosed to the public; and (d) Must not be disclosed to any person who is not an officer or employee of the Office of Economic Development unless the lead participant consents to the disclosure.
Nev. Rev. Stat. § 372.680 — NV Code / Title 32 / Chapter 372 / Section 372.680
Action for refund: Time to sue; venue of action; waiver
Status: in_force

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

2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
Nev. Rev. Stat. § 361.769 — NV Code / Title 32 / Chapter 361 / Section 361.769
Assessment of real property not on secured roll
Status: in_force

1. The county assessor of any county in which real property is located which is not on the secured roll shall assess the property and petition the appropriate board of equalization to place the property on the secured roll for the next tax year. The taxes for the current year and any prior year must be calculated and collected in the same manner as if the property had been assessed in those years and placed on the secured roll.

2. The assessment may be made at any time within 3 years after the end of the fiscal year in which the taxes would have been due.

3. The petition must be made to the: (a) County board of equalization if the assessment is made on or after July 1 but before February 1; or (b) State board of equalization if the assessment is made on or after February 1, but before July 1.

4. The county assessor shall give notice of the assessment by certified letter to the owner of the property on or before the date on which the petition is filed pursuant to subsection 1. The notice must include: (a) A description of the property; (b) The years for which the taxes were not paid; (c) The assessed valuation of the property for each of the years stated in paragraph (b); and (d) A statement informing the property owner of his or her right to appeal the assessed valuation at a hearing of the appropriate board of equalization.
Nev. Rev. Stat. § 366.685 — NV Code / Title 32 / Chapter 366 / Section 366.685
Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions
Status: in_force

1. Every special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer and retailer, and every other person transporting or storing special fuel in this State shall keep such records, receipts, invoices and other pertinent papers with respect thereto as the Department requires.

2. The records, receipts, invoices and other pertinent papers described in subsection 1 must be preserved for 4 years after the date on which the record, receipt, invoice or other pertinent paper was created or generated.

3. The records, receipts, invoices and other pertinent papers must be available at all times during business hours to the Department or its authorized agents.

4. In addition to any other penalty that may be imposed, any violation of the provisions of this section constitutes grounds for the Department to deny any future application for a license pursuant to this chapter that is submitted by a person who is determined to be responsible for the violation.
Nev. Rev. Stat. § 372.383 — NV Code / Title 32 / Chapter 372 / Section 372.383
Presumption of payment: Certificate of title for used manufactured home or used mobile home
Status: in_force

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

2. As used in this section, “ manufactured home ” and “ mobile home ” have the meanings ascribed to them in NRS 372.316 .
Nev. Rev. Stat. § 373.120 — NV Code / Title 32 / Chapter 373 / Section 373.120
Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State
Status: repealed

1. No county fuel tax ordinance may be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair adversely any outstanding bonds issued under this chapter or other obligations incurred under this chapter, until all obligations for which revenues from such ordinance have been pledged or otherwise made payable from such revenues pursuant to this chapter have been discharged in full, but the board, with the approval of the governing body of each participating city, may at any time dissolve the commission and provide that no further obligations may be incurred thereafter.

2. The faith of the State of Nevada is hereby pledged that this chapter, NRS 365.180 to 365.200 , inclusive, and 365.562 , and any law supplemental thereto, including without limitation, provisions for the distribution to any county designated in NRS 373.030 , 373.062 , 373.065 , 373.066 or 373.0663 , of the proceeds of the fuel taxes collected thereunder will not be repealed, amended or otherwise directly or indirectly modified in such a manner as to impair adversely any outstanding bonds issued under this chapter or other obligations incurred under this chapter, until all obligations for which any such tax proceeds have been pledged or otherwise made payable from such tax proceeds pursuant to this chapter have been discharged in full, but the State of Nevada may at any time provide by act that no further obligations may be incurred thereafter.

3. Except as otherwise provided in subsection 4, any continuing increases in any taxes imposed pursuant to NRS 373.0663 must not be pledged beyond June 30 of the fiscal year that is 5 full fiscal years after bonds or other obligations secured by the taxes imposed pursuant to NRS 373.0663 are issued or incurred, but the taxes imposed pursuant to NRS 373.0663 that are in effect on that June 30 must continue to be pledged to those bonds or other obligations until they are paid in full.

4. At any time after bonds are issued or other obligations incurred with a pledge of the taxes imposed pursuant to NRS 373.0663 , the board may, except as otherwise provided in subsection 5 of NRS 373.0663 , by ordinance: (a) Continue the pledge of the increase in taxes imposed pursuant to NRS 373.0663 beyond June 30 of the fiscal year that is 5 full fiscal years after bonds or other obligations secured by the taxes imposed pursuant to NRS 373.0663 are issued or incurred, but not beyond June 30 of the fiscal year that is 5 full fiscal years after the adoption of the ordinance pursuant to this paragraph. The process set forth in this paragraph may be repeated until all bonds or other obligations secured by the taxes imposed pursuant to NRS 373.0663 have been paid in full. (b) Amend the ordinance imposing the tax to specify a different applicable percentage, including an applicable percentage of zero, but: (1) The applicable percentage must not exceed 7.8 percent; (2) The applicable percentage must not be reduced with respect to any fiscal year preceding the fiscal year following the effective date of an ordinance adopted pursuant to this subsection; and (3) The effective date of any ordinance reducing the applicable percentage must not be sooner than the later of: (I) June 30 of the fiscal year that is 5 full fiscal years after bonds or other obligations secured by the taxes imposed pursuant to NRS 373.0663 are issued or incurred; or (II) June 30 of the fiscal year that is 5 full fiscal years after the date of adoption of any ordinance pursuant to paragraph (a).

5. As used in this section, “applicable percentage” has the meaning ascribed to it in paragraph (b) of subsection 6 of NRS 373.0663 .
Nev. Rev. Stat. § 372.730 — NV Code / Title 32 / Chapter 372 / Section 372.730
Employment of accountants, investigators and other persons; delegation of authority
Status: in_force

The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its representatives to conduct hearings, adopt regulations or perform any other duties imposed by this chapter.
Nev. Rev. Stat. § 360.233 — NV Code / Title 32 / Chapter 360 / Section 360.233
Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law
Status: in_force

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

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

2. If appropriate, include: (a) An explanation that an overpayment must, in accordance with NRS 360.236 , be credited against any amount then due from the taxpayer; and (b) Instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment or remaining balance thereof.
Nev. Rev. Stat. § 372.7297 — NV Code / Title 32 / Chapter 372 / Section 372.7297
“Feminine hygiene product” construed
Status: in_force

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

In administering the provisions of section 56.1 of chapter 397, Statutes of Nevada 1955, which is included in NRS as NRS 372.283 , the Department shall construe the term “ feminine hygiene product ” to mean a sanitary napkin or tampon.
Nev. Rev. Stat. § 360A.010 — NV Code / Title 32 / Chapter 360A / Section 360A.010
“Department” defined
Status: in_force

As used in this chapter, “ Department ” means the Department of Motor Vehicles.
Nev. Rev. Stat. § 370.3715 — NV Code / Title 32 / Chapter 370 / Section 370.3715
Adoption of regulations by Nevada Tax Commission
Status: in_force

The Commission may adopt regulations for the enforcement of NRS 370.371 to 370.378 , inclusive.
Nev. Rev. Stat. § 375A.185 — NV Code / Title 32 / Chapter 375A / Section 375A.185
Determination of deficiency: Correction of erroneous determination
Status: in_force

If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
Nev. Rev. Stat. § 365.240 — NV Code / Title 32 / Chapter 365 / Section 365.240
Reports of exempt exports and sales; marking of invoices for exempt sales
Status: in_force

1. Every dealer and supplier shall report such exports and sales to the Department at such times, on such forms and in such detail as the Department may require.

2. Every dealer and supplier shall mark clearly upon each invoice rendered for sales upon which no excise tax is required under NRS 365.220 and 365.230 “Ex Nevada Motor Vehicle Fuel Tax” or “Ex Nevada Fuel for Jet or Turbine-Powered Aircraft Tax,” whichever is applicable.
Nev. Rev. Stat. § 360.885 — NV Code / Title 32 / Chapter 360 / Section 360.885
“Participant” defined
Status: in_force

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

“ Participant ” means a business which operates within the geographic boundaries of a project site and which contributes to or participates in the project.
Nev. Rev. Stat. § 366.110 — NV Code / Title 32 / Chapter 366 / Section 366.110
General powers and duties of Department
Status: in_force

The Department:

1. Shall enforce the provisions of this chapter.

2. May adopt and enforce regulations relating to the administration and enforcement of this chapter.

3. Shall, by regulation, define “incidentally operated or moved upon a highway” for the purpose of NRS 366.085 .

4. May determine whether any particular vehicle not specified in NRS 366.085 is special mobile equipment.
Nev. Rev. Stat. § 366.040 — NV Code / Title 32 / Chapter 366 / Section 366.040
“Motor vehicle” defined
Status: in_force

“Motor vehicle” means and includes every self-propelled vehicle operated upon a highway.
Nev. Rev. Stat. § 361.229 — NV Code / Title 32 / Chapter 361 / Section 361.229
Adjustment of actual age of improvements in computation of depreciation
Status: in_force

1. The actual age of each improvement made on a parcel of land must be adjusted, for the purpose of computing depreciation, when any addition is made or replacement is made whose cost, added to the cost of any prior replacements, is at least 10 percent of the cost of replacement of the improvement after the work is done. For the purposes of this section, “replacement” does not include changing or adding finish or covering to floors or walls, changing or adding small appliances, or other normal maintenance of the improvement in a good condition.

2. Except as otherwise provided in subsection 3, the amount of the reduction must be the product of the prior actual age multiplied by the ratio of the cost of the replacement or addition to the cost of replacement of the improvement after the work is done.

3. The amount of the reduction for additions which increase the floor area of the improvement may be calculated by multiplying the prior actual age of the improvement by the ratio of the number of square feet of additional floor area to the total number of square feet of the improvement including the addition.
Nev. Rev. Stat. § 364.130 — NV Code / Title 32 / Chapter 364 / Section 364.130
Community theaters exempt from business licenses
Status: in_force

1. As used in this section unless the context otherwise requires: (a) “Community” means the inhabitants of a county, district, city or town. (b) “Community theater” means a place for amusement, entertainment, recreation, or the study of art, conducted or operated for the benefit of a community.

2. The proceeds of all shows, entertainments and art lessons conducted, held or given in any community theater, or by an organization formed and existing for the exclusive purpose of operating or conducting such community theater, after deducting the necessary expenses therefor, must be devoted exclusively to community purposes. Exclusive title to all property and rights acquired for or in behalf of such theater or organization vests in the community wherein the theater is situated or wherein the organization is formed and exists, as the case may be.

3. No license tax may be imposed upon, or collected for, any community theater while used and occupied exclusively as such, nor upon any show, amusement, entertainment, recreation, or school of art conducted, held or given exclusively for community purposes.
Nev. Rev. Stat. § 361.4728 — NV Code / Title 32 / Chapter 361 / Section 361.4728
Levy of tax upon approval of voters at rate that is exempt from partial abatements
Status: in_force

1. In addition or as an alternative to increasing the rate of an ad valorem tax pursuant to NRS 361.4727 , a taxing entity may, if otherwise so authorized by law and upon the approval of a majority of the registered voters residing within the boundaries of the taxing entity and voting on the question, levy or require the levy on its behalf of an ad valorem tax at a rate that is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 .

2. The exemption set forth in subsection 1 from the partial abatements provided in NRS 361.4722 , 361.4723 and 361.4724 does not apply to any portion of a rate that was approved by the voters before April 6, 2005.

3. A question that is placed on the ballot pursuant to subsection 1: (a) Must clearly indicate that any amount which is approved by the voters will be outside of the caps on an individual's liability for ad valorem taxes; and (b) May indicate that no additional taxes or tax levy will result from the approval of the question by the voters only if that approval will not result in a reduction of the revenue of any other taxing entity.

4. For the purpose of obtaining the exemption set forth in subsection 1, a question submitted pursuant to NRS 350.020 , 354.59817 , 387.3285 or 387.3287 may be combined into a single question with a question submitted pursuant to subsection 1. If a question submitted by or on behalf of a taxing entity pursuant to NRS 350.020 is combined into a single question with a question submitted pursuant to subsection 1 and the combined question is approved by a majority of the registered voters voting on the question, the amount of the tax which the governing body of that taxing entity determines to be needed from year to year to repay the principal of and interest on the amount of any general obligations approved pursuant to that question is, except as otherwise provided in subsection 2 or unless the question provides otherwise, exempt pursuant to subsection 1 from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 .

5. For the purposes of this section, “ taxing entity ” does not include the State.
Nev. Rev. Stat. § 377A.092 — NV Code / Title 32 / Chapter 377A / Section 377A.092
Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds
Status: in_force

1. In any county in which a tax has been imposed pursuant to paragraph (d) of subsection 1 of NRS 377A.020 , the county treasurer shall deposit the money that is attributable to the imposition of the tax and which is received from the State Controller pursuant to NRS 377A.050 for credit to a fund to be known as the support fund for agriculture, libraries, parks, recreation and senior citizens.

2. The support fund for agriculture, libraries, parks, recreation and senior citizens must be accounted for as a separate fund and not as a part of any other fund.
Nev. Rev. Stat. § 374.760 — NV Code / Title 32 / Chapter 374 / Section 374.760
Failure to make return or furnish data
Status: in_force

Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent return, shall be fined not more than $500 for each offense.
Nev. Rev. Stat. § 365.142 — NV Code / Title 32 / Chapter 365 / Section 365.142
Unlawful disclosure of information; penalty
Status: in_force

1. It is unlawful for the Department or any person having an administrative duty under this chapter to divulge or to make known in any manner whatever the business affairs, operations or information obtained by an investigation or examination of the records of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any report, or to permit any report or copy thereof to be seen or examined by any person except as otherwise provided in NRS 365.138 and 365.140 .

2. Any violation of the provisions of subsection 1 is a gross misdemeanor.
Nev. Rev. Stat. § 360.810 — NV Code / Title 32 / Chapter 360 / Section 360.810
“Local government” defined
Status: in_force

“ Local government ” means any city, county, district or other political subdivision of this state.
Nev. Rev. Stat. § 361.7374 — NV Code / Title 32 / Chapter 361 / Section 361.7374
Powers and duties of Department
Status: in_force

1. The Department is responsible for the administration of the provisions of NRS 361.736 to 361.7398 , inclusive.

2. The Department may: (a) Prescribe the content and form of claims and approve any form used by a county treasurer. (b) Designate the information required to be submitted for substantiation of claims. (c) Establish criteria for determining the circumstances under which a claim may be filed by one of two eligible persons. (d) Prescribe that a claimant's ownership of his or her single-family residence must be shown of record. (e) Verify and audit any claims, statements or other records made pursuant to the provisions of NRS 361.736 to 361.7398 , inclusive. (f) Adopt regulations to ensure the confidentiality of information provided by claimants. (g) Adopt such other regulations as may be required to carry out the provisions of NRS 361.736 to 361.7398 , inclusive.
Nev. Rev. Stat. § 360.991 — NV Code / Title 32 / Chapter 360 / Section 360.991
Issuance of general obligation bonds of State of Nevada to finance infrastructure projects identified in economic development financing agreement; limitation on amount of bonds; proceeds allocated to Office of Economic Development
Status: in_force

1. As soon as practicable after receiving notice from the Office that it has approved an economic development financing agreement, the State Board of Finance shall issue general obligation bonds of the State of Nevada to finance the infrastructure projects identified in the economic development financing agreement. The provisions of the State Securities Law contained in chapter 349 of NRS apply to the issuance of bonds pursuant to this section. The State Board of Finance shall issue the bonds in the amount set forth in the economic development financing agreement but shall not issue bonds in an amount that exceeds $175,000,000 for each economic development financing agreement or have outstanding at any time bonds issued pursuant to this section in an amount that exceeds $200,000,000. Before any bonds may be issued pursuant to this section, the lead participant in the qualified project must provide adequate security that the lead participant will carry out the qualified project. The security may consist of one or more performance bonds or similar documents, actual expenditures on the qualified project, commitments to make such expenditures, a lien for special assessments pursuant to chapter 271 of NRS or other security deemed appropriate by the Executive Director of the Office in consultation with the Office of the State Treasurer. A commitment to make an expenditure may be conditioned upon the issuance of bonds pursuant to this section but may not be subject to any other conditions.

2. The proceeds of any bonds issued pursuant to subsection 1 must be allocated to the Office in the manner prescribed by the economic development financing agreement.
Nev. Rev. Stat. § 372B.020 — NV Code / Title 32 / Chapter 372B / Section 372B.020
“Certificate holder” defined
Status: in_force

“ Certificate holder ” has the meaning ascribed to it in NRS 706.8813 .
Nev. Rev. Stat. § 374.260 — NV Code / Title 32 / Chapter 374 / Section 374.260
Presumption that property delivered outside this State to certain purchasers was purchased for use in this State
Status: in_force

1. Except as otherwise provided in NRS 374.263 , on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.

2. This presumption may be controverted by: (a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State. (b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.
Nev. Rev. Stat. § 361.0447 — NV Code / Title 32 / Chapter 361 / Section 361.0447
Report to county treasurer of change in ownership of residential real property
Status: in_force

A county assessor shall, not less than once every 30 business days, provide a report to the county treasurer that identifies each change in ownership of residential real property that has taken place within the county since the previous report.
Nev. Rev. Stat. § 370.032 — NV Code / Title 32 / Chapter 370 / Section 370.032
“Place of business” defined
Status: in_force

“ Place of business ” means, for a person engaged in business as:

1. A wholesale dealer, any location from which cigarettes are distributed or where cigarettes are warehoused, stored or affixed with stamps; or

2. A retail dealer, any store, stand, outlet or other location through which cigarettes are distributed or sold to a consumer.
Nev. Rev. Stat. § 377B.120 — NV Code / Title 32 / Chapter 377B / Section 377B.120
Mandatory provision of ordinance amending ordinance imposing tax
Status: in_force

An ordinance amending the ordinance enacted pursuant to NRS 377B.100 must include a provision in substance that the county shall amend the contract made pursuant to subsection 5 of NRS 377B.110 by a contract made between the county and the State acting by and through the Department before the effective date of the amendatory taxing ordinance, unless the county determines with the written concurrence of the Department that no such amendment of the contract is necessary or desirable.
Nev. Rev. Stat. § 369.330 — NV Code / Title 32 / Chapter 369 / Section 369.330
Levy, collection and amount of tax
Status: in_force

Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege of importing, possessing, storing or selling liquor, according to the following rates and classifications:

1. On liquor containing more than 22 percent of alcohol by volume, $3.60 per wine gallon or proportionate part thereof.

2. On liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, $1.30 per wine gallon or proportionate part thereof.

3. On liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, 70 cents per wine gallon or proportionate part thereof.

4. On all malt beverage liquor brewed or fermented and bottled in or outside this state, 16 cents per gallon.
Nev. Rev. Stat. § 370.048 — NV Code / Title 32 / Chapter 370 / Section 370.048
“Stamp” defined
Status: in_force

“ Stamp ” means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to NRS 370.0751 and 370.165 .
Nev. Rev. Stat. § 373.070 — NV Code / Title 32 / Chapter 373 / Section 373.070
Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing
Status: in_force

1. Any fuel tax ordinance enacted under this chapter must include provisions in substance as follows: (a) A provision imposing the additional excise tax and stating the amount of the tax per gallon of fuel. (b) If the ordinance imposes a tax on motor vehicle fuel: (1) Provisions identical to those contained in chapter 365 of NRS on the date of enactment of the ordinance, insofar as applicable, except that: (I) The name of the county as taxing agency must be substituted for that of the State; and (II) An additional supplier's license is not required. (2) A provision that all amendments to chapter 365 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the motor vehicle fuel tax ordinance of the county. (c) If the ordinance imposes a tax on special fuel: (1) Provisions identical to those contained in chapter 366 of NRS on the date of enactment of the ordinance, insofar as applicable and not inconsistent with this chapter, except that: (I) The name of the county as taxing agency must be substituted for that of the State; (II) An additional special fuel supplier's license is not required; (III) The ordinance must not include any provisions identical to NRS 366.175 other than the provisions relating to auditing; and (IV) The ordinance must include provisions which carry out the requirements of paragraph (b) of subsection 1 of NRS 373.068 and which prohibit the refund of any tax paid on any taxable sales or uses described in that paragraph. (2) A provision that all amendments to chapter 366 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the special fuel tax ordinance of the county. (d) A provision that the county shall contract before the effective date of the county fuel tax ordinance with the Department to perform all functions incident to the administration or operation of the fuel tax ordinance of the county, including, if the ordinance is enacted pursuant to NRS 373.065 , 373.066 or 373.0663 , the calculation of each annual increase in the tax imposed pursuant to the ordinance.

2. The provisions of this section do not subject any county fuel taxes imposed pursuant to this chapter to the provisions of NRS 366.175 or any agreement made pursuant thereto, except for those provisions of NRS 366.175 and any agreement made pursuant thereto which relate to auditing. The administration, collection and distribution of any county fuel taxes imposed pursuant to this chapter do not affect, and are not affected by, the administration, collection and distribution of any fuel taxes under any agreement made pursuant to NRS 366.175 .
Nev. Rev. Stat. § 361.078 — NV Code / Title 32 / Chapter 361 / Section 361.078
Exemption of residential property containing shelter protecting against radioactive fallout
Status: in_force

1. Residential property to the extent of $1,000 assessed valuation is exempt from taxation if the property: (a) Is owned and occupied by a resident of this state; (b) Contains a shelter for protection against radioactive fallout; (c) The shelter has sufficient space to protect the number of persons who normally occupy the residence; and (d) The shelter provides at least 40 times more protection against radiation to a person inside the shelter than to a person outside the shelter.

2. Any person claiming this exemption must file with the county assessor an affidavit declaring that: (a) The person is a resident of the State of Nevada; (b) The shelter meets the requirements of subsection 1; and (c) The person has not claimed a similar exemption for the current year in any other county in this state.
Nev. Rev. Stat. § 360B.455 — NV Code / Title 32 / Chapter 360B / Section 360B.455
“Medicine” construed
Status: in_force

“ Medicine ” includes any drug.
Nev. Rev. Stat. § 372A.207 — NV Code / Title 32 / Chapter 372A / Section 372A.207
“Cannabis consumption lounge” defined
Status: in_force

“ Cannabis consumption lounge ” has the meaning ascribed to it in NRS 678A.087 .
Nev. Rev. Stat. § 363D.150 — NV Code / Title 32 / Chapter 363D / Section 363D.150
Examination of records by Department; payment of expenses of Department for examination of records outside this State
Status: in_force

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

2. Any person who may be liable for the tax imposed by this chapter and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
Nev. Rev. Stat. § 361.4726 — NV Code / Title 32 / Chapter 361 / Section 361.4726
Exemption from partial abatements for certain new taxes and increases in existing taxes
Status: in_force

1. Except as otherwise provided by specific statute, if any legislative act which becomes effective after April 6, 2005, imposes a duty on a taxing entity to levy a new ad valorem tax or to increase the rate of an existing ad valorem tax, the amount of the new tax or increase in the rate of the existing tax is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 .

2. The amount of any tax imposed pursuant to NRS 354.705 and 387.3288 is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 .

3. The amount of any tax imposed pursuant to NRS 387.3289 or 387.3342 is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 during the first fiscal year that the tax is imposed and is not exempt from each such partial abatement during any fiscal year thereafter.

4. For the purposes of this section, “ taxing entity ” does not include the State.
Nev. Rev. Stat. § 360.105 — NV Code / Title 32 / Chapter 360 / Section 360.105
Submission of proposed budget and legislation of Department to Nevada Tax Commission
Status: in_force

1. The Department shall in each even-numbered year, submit to the Nevada Tax Commission, at the meeting conducted by the Commission pursuant to NRS 361.455 or, if no such meeting is conducted during that year, at the meeting conducted by the Commission pursuant to subsection 2, a copy of the proposed budget for the Department and legislation proposed by the Department.

2. If the Nevada Tax Commission does not meet pursuant to NRS 361.455 in an even-numbered year, it shall meet during June of that year to accept the proposed budget for the Department and legislation proposed by the Department.
Nev. Rev. Stat. § 372.025 — NV Code / Title 32 / Chapter 372 / Section 372.025
“Gross receipts” defined
Status: in_force

1. “ Gross receipts ” means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following: (a) The cost of the property sold. However, in accordance with such rules and regulations as the Tax Commission may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the State or has paid the use tax with respect to the property, and has resold the property before making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property. (b) The cost of the materials used, labor or service cost, interest paid, losses or any other expense. (c) The cost of transportation of the property before its sale to the purchaser.

2. The total amount of the sale or lease or rental price includes all of the following: (a) Any services that are a part of the sale. (b) All receipts, cash, credits and property of any kind. (c) Any amount for which credit is allowed by the seller to the purchaser.

3. “ Gross receipts ” does not include any of the following: (a) Cash discounts allowed and taken on sales. (b) The sale price of property returned by customers when the full sale price is refunded either in cash or credit, but this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. (c) The price received for labor or services used in installing or applying the property sold. (d) The amount of any tax, not including any manufacturers' or importers' excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer. (e) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle which is taken in trade on the purchase of another vehicle.

4. For purposes of the sales tax, if the retailers establish to the satisfaction of the Tax Commission that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.
Nev. Rev. Stat. § 369.240 — NV Code / Title 32 / Chapter 369 / Section 369.240
Complaint against licensee: Issuance and service of citation; effect of failure to answer
Status: in_force

1. Upon the filing with the board of county commissioners of the county in which a licensee maintains his or her principal place of business or with the governing body of the city in which the licensee maintains his or her principal place of business if the licensee maintains his or her principal place of business within an incorporated city of a verified complaint charging the licensee with the commission, within 1 year prior to the date of filing the complaint, of any act which is cause for suspension or revocation of a license, the board of county commissioners or the governing body, as applicable, forthwith shall issue a citation directing the licensee, within 10 days after service thereof upon him or her, to appear by filing with the board of county commissioners or the governing body, as applicable, a verified answer to the complaint showing cause, if any he or she has, why his or her license should not be suspended or revoked. Service of the citation with a copy of the complaint shall be made upon the licensee as provided by the Nevada Rules of Civil Procedure for the service of process in civil actions.

2. Failure of the licensee to answer within the time specified shall be deemed an admission by the licensee of the commission of the act or acts charged in the complaint. Thereupon, the board of county commissioners or the governing body of a city, as applicable, shall give written notice of the failure of the licensee to answer to the Department. The Department forthwith shall suspend or revoke the license, as the case may be, and shall give notice of such suspension or revocation by mailing a true copy thereof, by United States registered or certified mail in a sealed envelope with postage thereon fully prepaid, addressed to the licensee at his or her latest address of record in the office of the Department.
Nev. Rev. Stat. § 377B.190 — NV Code / Title 32 / Chapter 377B / Section 377B.190
Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure fund; authority of board of county commissioners or water authority
Status: in_force

1. Money for the payment of the cost of one or more projects for which the board of county commissioners has imposed all or a portion of the tax authorized pursuant to this chapter may be obtained by the issuance of bonds and other securities as provided in this section, or, subject to any pledges, liens and other contractual limitations made pursuant to this chapter, may be obtained by direct distribution from the infrastructure fund, or may be obtained both by the issuance of such securities and by such direct distribution as determined by the board of county commissioners or, in a county whose population is 700,000 or more and in which a water authority exists, by the water authority.

2. The board of county commissioners of a county whose population is less than 700,000 or of a county whose population is 700,000 or more and in which no water authority exists may, after the enactment of an ordinance imposing a tax for infrastructure as authorized by NRS 377B.100 , from time to time issue bonds and other securities, which are general or special obligations of the county and which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the taxes imposed by this chapter. The ordinance authorizing the issuance of any bond or other security must describe the purpose for which it was issued.

3. After the enactment of an ordinance imposing a tax for infrastructure by the board of county commissioners of a county whose population is 700,000 or more and in which a water authority exists, the water authority or, if so provided in an interlocal agreement to which the water authority is a party, one or more of the members of the water authority, may from time to time issue bonds and other securities, which are general or special obligations and which may be secured as to principal and interest by a pledge authorized by this chapter of the receipts from the taxes imposed by this chapter.

4. In a county whose population is 700,000 or more, no bonds or other securities may be issued pursuant to this section which are payable from or secured by, in whole or in part, any revenue from a tax enacted pursuant to this chapter to be collected after: (a) The last day of the month in which the Department determines that the total sum collected since the tax was first imposed, exclusive of any penalties and interest, exceeds $2.3 billion; or (b) June 30, 2025, whichever occurs earlier, unless the board of county commissioners pursuant to subsection 4 of NRS 377B.100 has determined by an affirmative vote of at least two-thirds of its members that the cessation of the tax is not advisable.
Nev. Rev. Stat. § 361.028 — NV Code / Title 32 / Chapter 361 / Section 361.028
“Manufactured home” defined
Status: in_force

“Manufactured home” has the meaning ascribed to it in NRS 489.113 .
Nev. Rev. Stat. § 372.7265 — NV Code / Title 32 / Chapter 372 / Section 372.7265
Calculation of tax imposed on retail sale of large appliances
Status: in_force

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

2. As used in this section: (a) “Contract for the construction or refurbishment of an improvement to real property” means a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home, including the remodeling, altering or repairing of an improvement to real property or a mobile home. The term does not include the sale, delivery, installation or replacement of one or more large appliances not included in a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home. (b) “Large appliance” includes, without limitation, a washing machine, dryer, range, stove, oven, dishwasher, refrigerator, freezer, ice maker and hot water dispenser. (c) “Replacement” means the removal of an old large appliance and the installation of a new large appliance.
Nev. Rev. Stat. § 372.734 — NV Code / Title 32 / Chapter 372 / Section 372.734
Certain broadcasting activities not taxable transactions
Status: in_force

In administering the provisions of this chapter, the Department shall not consider the activities of persons that are directly related to the process of transmitting radio, television, cable television, video or data signals, including the transmission of news or information by video or data signal, the transmission of signals from one broadcaster to another and from a broadcaster to a member of the public and including the production and airing of any form of speech or broadcast by radio or television, whether or not compensation is provided to the broadcaster in connection therewith, to be transactions that are taxable pursuant to the provisions of this chapter.
Nev. Rev. Stat. § 363A.230 — NV Code / Title 32 / Chapter 363A / Section 363A.230
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
Status: in_force

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

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

3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
Nev. Rev. Stat. § 372.258 — NV Code / Title 32 / Chapter 372 / Section 372.258
Presumption that certain property delivered outside this State was not purchased for use in this State
Status: in_force

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

2. As used in this section: (a) “Interstate or foreign commerce” means the transportation of passengers or property between: (1) A point in one state and a point in: (I) Another state; (II) A possession or territory of the United States; or (III) A foreign country; or (2) Points in the same state when such transportation consists of one or more segments of transportation that immediately follow movement of the property into the state from a point beyond its borders or immediately precede movement of the property from within the state to a point outside its borders. (b) “State” includes the District of Columbia.
Nev. Rev. Stat. § 375A.105 — NV Code / Title 32 / Chapter 375A / Section 375A.105
Determination of federal credit attributable to property situated in Nevada
Status: in_force

If a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, the portion of the federal credit which is attributable to the property having a situs in Nevada must be determined in the following manner:

1. For the purpose of apportioning the federal credit, the gross value of the property must be that value finally determined for the purposes of the federal estate tax.

2. The federal credit must be multiplied by the percentage which the gross value of property having a situs in Nevada bears to the gross value of the entire estate subject to federal estate tax.

3. The product determined pursuant to subsection 2 must be the portion of the federal credit which is attributable to property having a situs in Nevada.
Nev. Rev. Stat. § 360.278 — NV Code / Title 32 / Chapter 360 / Section 360.278
Authority to engage service of armored car
Status: in_force

The Department and the State Board of Finance may enter into contracts for armored car service or engage such service where necessary to transport to the designated banks or credit unions any money collected in the offices of the Department.
Nev. Rev. Stat. § 363C.200 — NV Code / Title 32 / Chapter 363C / Section 363C.200
Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension
Status: in_force

1. For the privilege of engaging in a business in this State, a commerce tax is hereby imposed upon each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 in an amount determined pursuant to NRS 363C.300 to 363C.560 , inclusive. The commerce tax is due and payable as provided in this section.

2. Each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 shall, on or before the 45th day immediately following the end of that taxable year, file with the Department a return on a form prescribed by the Department. The Department shall not require a business entity whose Nevada gross revenue for a taxable year is $4,000,000 or less to file a return for that taxable year. The return required by this subsection must include such information as is required by the Department.

3. For the purposes of determining the amount of the commerce tax due pursuant to this chapter, the initial return filed by a business entity with the Department pursuant to subsection 2 must designate the business category in which the business entity is primarily engaged. A business entity may not change the business category designated for that business entity unless the person applies to the Department to change such designation and the Department determines that the business is no longer primarily engaged in the designated business category.

4. A business entity shall remit with the return the amount of commerce tax due pursuant to subsection 1. Upon written application made before the date on which payment of the commerce tax due pursuant to this chapter must be made, the Department may for good cause extend by not more than 30 days the time within which a business entity is required to pay the commerce tax. If the commerce tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay the commerce tax at the time required, but the business entity shall pay interest at the rate of 0.75 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320 .
Nev. Rev. Stat. § 364.127 — NV Code / Title 32 / Chapter 364 / Section 364.127
Requirements for payment of certain taxes
Status: in_force

1. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require: (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 244.3354 or paragraph (a) of subsection 2 of NRS 244.3354 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

2. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.33561 shall require by ordinance and take such additional action as may be necessary to require: (a) The payment of the proceeds of the tax which are required to be distributed pursuant to NRS 387.191 to the State Treasurer on or before the last day of the month immediately following the month for which the tax is collected; and (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).

3. The city council or other governing body of an incorporated city that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 268.096 shall require by ordinance and take such additional action as may be necessary to require: (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 268.0962 or paragraph (a) of subsection 2 of NRS 268.0962 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).
Nev. Rev. Stat. § 366.062 — NV Code / Title 32 / Chapter 366 / Section 366.062
“Special fuel dealer” defined
Status: in_force

“ Special fuel dealer ” means a person who sells compressed natural gas, liquefied natural gas or liquefied petroleum gas and delivers any part thereof into the tank for the supply of fuel of a motor vehicle that is not owned or controlled by that person.
Nev. Rev. Stat. § 366.720 — NV Code / Title 32 / Chapter 366 / Section 366.720
Unlawful acts; penalty
Status: in_force

1. Any person who: (a) Fails or refuses to pay the tax imposed by this chapter; (b) Engages in business in this State as a special fuel manufacturer, special fuel user, special fuel exporter, special fuel dealer or special fuel supplier, or acts in this State as a special fuel transporter, without being the holder of a license to engage in that business or to act in that capacity; (c) Fails to make any of the reports required by this chapter; (d) Makes any false statement in any application, report or statement required by this chapter; (e) Refuses to permit the Department or any authorized agent to examine records as provided by this chapter; (f) Fails to keep proper records of quantities of special fuel received, produced, refined, manufactured, compounded, used or delivered in this State as required by this chapter; (g) Makes any false statement in connection with an application for the refund of any money or taxes provided in this chapter; (h) Violates the provisions of NRS 366.265 ; (i) Fails or refuses to stop his or her motor vehicle for an inspection to determine if all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid; or (j) Refuses to allow the Department or an authorized agent to inspect a motor vehicle to determine whether all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid, is guilty of a misdemeanor.

2. Each day or part thereof during which any person engages in business as a special fuel manufacturer, special fuel dealer, special fuel supplier or special fuel exporter or acts as a special fuel transporter without being the holder of a license authorizing him or her to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.
Nev. Rev. Stat. § 360.755 — NV Code / Title 32 / Chapter 360 / Section 360.755
Abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certain information from disclosure
Status: in_force

<Section effective until June 30, 2032, when it expires by limitation. See, also, section 360.755 effective July 1, 2032, to June 30, 2035, when it expires by limitation; section effective July 1, 2035, to June 30, 2036, when it expires by limitation; section effective July 1, 2036, to Dec. 31, 2056, when it expires by limitation; and section effective Jan. 1, 2057.>

1. If the Office of Economic Development approves an application by a business for an abatement of taxes pursuant to NRS 360.950 or a partial abatement pursuant to NRS 360.750 , 360.753 , 360.754 or 360.890 , the agreement with the Office must provide that the business: (a) Agrees to allow the Department to conduct audits of the business to determine whether the business is in full compliance with the requirements for the abatement or partial abatement; and (b) Consents to the disclosure of the audit reports in the manner set forth in this section.

2. If the Department conducts an audit of the business to determine whether the business is in full compliance with the requirements for the abatement or partial abatement, the Department shall, upon request, provide the audit report to the Office of Economic Development.

3. Until the business has exhausted all appeals to the Department and the Nevada Tax Commission relating to the audit, the information contained in the audit report provided to the Office of Economic Development: (a) Is confidential proprietary information of the business; (b) Is not a public record; and (c) Must not be disclosed to any person who is not an officer or employee of the Office of Economic Development unless the business consents to the disclosure.

4. After the business has exhausted all appeals to the Department and the Nevada Tax Commission relating to the audit: (a) The audit report provided to the Office of Economic Development is a public record; and (b) Upon request by any person, the Executive Director of the Office of Economic Development shall disclose the audit report to the person who made the request, except for any information in the audit report that is protected from disclosure pursuant to subsection 5.

5. Before the Executive Director of the Office of Economic Development discloses the audit report to the public, the business may submit a request to the Executive Director to protect from disclosure any information in the audit report which, under generally accepted business practices, would be considered a trade secret or other confidential proprietary information of the business. After consulting with the business, the Executive Director shall determine whether to protect the information from disclosure. The decision of the Executive Director is final and is not subject to judicial review. If the Executive Director determines to protect the information from disclosure, the protected information: (a) Is confidential proprietary information of the business; (b) Is not a public record; (c) Must be redacted by the Executive Director from any audit report that is disclosed to the public; and (d) Must not be disclosed to any person who is not an officer or employee of the Office of Economic Development unless the business consents to the disclosure.
Nev. Rev. Stat. § 374.645 — NV Code / Title 32 / Chapter 374 / Section 374.645
Credit or refund for use tax: Reimbursement of vendor for sales tax
Status: in_force

No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260 , inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempted pursuant to NRS 374.350 , unless the person who paid the amount reimburses his or her vendor for the amount of the sales tax imposed upon his or her vendor with respect to the sale of the property and paid by the vendor to the county.
Nev. Rev. Stat. § 370A.095 — NV Code / Title 32 / Chapter 370A / Section 370A.095
“Qualified tribal land” defined
Status: in_force

“Qualified tribal land” has the meaning ascribed to it in NRS 370.0325 .
Nev. Rev. Stat. § 372.7299 — NV Code / Title 32 / Chapter 372 / Section 372.7299
“Diaper” construed
Status: in_force

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

In administering the provisions of section 56.1 of chapter 397, Statutes of Nevada 1955, which is included in NRS as NRS 372.283 , the Department shall construe the term “ diaper ” to mean any type of diaper intended for use by a child or an adult, including, without limitation, a disposable diaper.
Nev. Rev. Stat. § 361.635 — NV Code / Title 32 / Chapter 361 / Section 361.635
Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action
Status: in_force

1. Not later than the second Monday in June, the county treasurer: (a) May, and shall when directed by the board of county commissioners, prepare and deliver to the district attorney of the county a list certified by the county treasurer of all accumulated delinquent taxes, exclusive of penalties and assessments of benefits of irrigation districts, of the sum of $3,000 or more. (b) May prepare and deliver to the district attorney of the county, a list certified by the county treasurer of all accumulated delinquent taxes, exclusive of penalties and assessments of benefits of irrigation districts, of the sum of $1,000 or more but less than $3,000.

2. If the delinquent taxes specified in the certified list, and penalties, interest and costs, are not paid to the county treasurer as ex officio tax receiver within 20 days after the date of delivery of the certified list to the district attorney, the district attorney may, and shall when directed by the board of county commissioners, immediately commence an action for the collection of the delinquent taxes, penalties, interest and costs.

3. The remedy prescribed by this section is in addition to any other remedies provided by law for the collection of delinquent taxes, penalties, interest and costs.
Nev. Rev. Stat. § 369.605 — NV Code / Title 32 / Chapter 369 / Section 369.605
“Alcoholic beverage” defined
Status: in_force

“ Alcoholic beverage ” has the meaning ascribed to it in NRS 202.015 .
Nev. Rev. Stat. § 370.581 — NV Code / Title 32 / Chapter 370 / Section 370.581
Prohibition against operation from any location not listed on license; cigarette vending machine operator required to update list of cigarette vending machines; temporary license for convention or trade show
Status: in_force

1. Except as otherwise provided in subsection 2, a licensee shall not operate from any location other than the location listed on the face of the license of the licensee. A person who is licensed as a cigarette vending machine operator shall provide the Department with an updated list of all cigarette vending machines maintained by that person whenever there is a change or addition to the list.

2. Upon application by a licensee other than a manufacturer, the Department may issue a temporary license authorizing the licensee to operate at a convention or trade show. A licensee who has been issued a temporary license may operate pursuant to that license only on the specific dates of the convention or trade show for which the temporary license was issued.
Nev. Rev. Stat. § 360B.470 — NV Code / Title 32 / Chapter 360B / Section 360B.470
“Prewritten computer software” construed
Status: in_force

“ Prewritten computer software ” means computer software, including any prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser, and computer software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. For the purposes of this section:

1. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software.

2. When a person modifies or enhances any computer software of which the person is not the author or creator, that person shall be deemed to be the author or creator only of those modifications or enhancements.

3. Any prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree remains prewritten computer software if that modification or enhancement is designed and developed to the specifications of a specific purchaser, except that the modification or enhancement does not constitute prewritten computer software if there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for that modification or enhancement.
Nev. Rev. Stat. § 376A.080 — NV Code / Title 32 / Chapter 376A / Section 376A.080
Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070
Status: in_force

1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement district in the county, and used as provided in this section.

2. The money received by a county, city or general improvement district pursuant to NRS 376A.050 and 376A.070 must only be used to pay the cost of: (a) Planning the acquisition and other administrative acts relating to the acquisition of open-space land; and (b) The operation and maintenance of open-space land.

3. The money received from the tax imposed pursuant to NRS 376A.050 and 376A.070 and any applicable penalty or interest must not be used for any neighborhood or community park or facility.

4. Any money used for the purposes described in this section must be used in a manner: (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020 ; and (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.
Nev. Rev. Stat. § 360B.485 — NV Code / Title 32 / Chapter 360B / Section 360B.485
“Tangible personal property” construed
Status: in_force

“ Tangible personal property ” includes, but is not limited to, electricity, water, gas, steam and prewritten computer software. The term does not include any products that are transferred electronically to a purchaser.
Nev. Rev. Stat. § 374.805 — NV Code / Title 32 / Chapter 374 / Section 374.805
Indian reservations and colonies: Restriction on collection of tax by Department
Status: in_force

The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 374.800 if:

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

2. A copy of an approved tribal tax ordinance imposing the tax has been filed with the Department of Taxation.
Nev. Rev. Stat. § 372B.170 — NV Code / Title 32 / Chapter 372B / Section 372B.170
Deposit of amounts received by State Treasurer
Status: in_force

The State Treasurer shall deposit any money the State Treasurer receives from the Department pursuant to NRS 372B.140 , 372B.150 or 372B.160 :

1. For the first $5,000,000 of the combined amount of such money received in each biennium, for credit to the State Highway Fund.

2. For any additional amount of such money received in each fiscal year, for credit to the State General Fund.
Nev. Rev. Stat. § 363D.010 — NV Code / Title 32 / Chapter 363D / Section 363D.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363D.015 to 363D.100 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 363C.490 — NV Code / Title 32 / Chapter 363C / Section 363C.490
Waste management and remediation services (NAICS 562)
Status: in_force

1. The waste management and remediation services business category (NAICS 562) includes all business entities primarily engaged in the collection, treatment and disposal of waste materials.

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 0.261 percent.
Nev. Rev. Stat. § 365.110 — NV Code / Title 32 / Chapter 365 / Section 365.110
Rules and regulations of Department
Status: in_force

The Department shall have power to make all necessary rules and regulations and prescribe all necessary forms or other requirements for the purpose of making the administration of this chapter effective.
Nev. Rev. Stat. § 361.790 — NV Code / Title 32 / Chapter 361 / Section 361.790
Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt
Status: in_force

1. Whenever a person has acquired a legal, equitable, security or vendee's interest in a parcel of real property, which is a part of a larger parcel upon which there are delinquent taxes, and the person offers to tender to the county treasurer, in the county where the real estate is assessed, his or her prorated share of the tax on the larger parcel, covering the parcel in which the person has acquired an interest, then the county treasurer shall make a report of the offer to the board of county commissioners of the county.

2. The board of county commissioners shall then examine the report of the county treasurer, and request a report from the county assessor as to the relative values of each parcel together with such other evidence as may be presented in connection therewith. If, after reviewing the report and evidence, the board of county commissioners is satisfied that the person offering to tender payment of the taxes due has a legal or beneficial interest in the smaller parcel only, it shall: (a) Determine what proportion of the assessment and tax on the entire parcel affected are attributable to the smaller parcel. (b) Enter an order in the minutes of the board, directing: (1) Each officer who has custody of the tax or assessment roll for the year for which the offer to tender has been made and for each subsequent year to divide and prorate the assessment and tax accordingly. (2) The county treasurer to accept the prorated tax when tendered and apply it to the proper parcel. If the smaller parcel has, at any time prior thereto, been conveyed to the county treasurer pursuant to NRS 361.585 , the board shall enter a further order directing the county treasurer to issue and deliver a deed conveying the property to the person who has tendered the tax upon payment to the county treasurer of the cost, penalties and interest chargeable against the prorated tax for each fiscal period for which the tax remains unpaid, until the time of conveyance. (3) The county assessor to assess each parcel separately thereafter. (c) Direct the clerk of the board to mail a copy of the order to the person offering to tender payment.

3. If the board of county commissioners issues the orders pursuant to subsection 2, the county treasurer shall issue a receipt to the person when he or she tenders payment of taxes. The receipt is conclusive evidence for the payment of all taxes assessed against the particular parcel for which the payment of tax is tendered, and is a complete defense to any action for taxes due on the parcel which may be brought for the period covered by the receipt.

4. Each county assessor receiving a request for a report as provided for in subsection 2 shall submit the report to the board of county commissioners within 30 days after receipt of the request.
Nev. Rev. Stat. § 370A.030 — NV Code / Title 32 / Chapter 370A / Section 370A.030
“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. Solely for the purposes of this definition, the terms “owns,” “is owned” and “ownership” mean ownership of an equity interest, or the equivalent thereof, of ten percent or more, and the term “person” means an individual, partnership, committee, association, corporation or any other organization or group of persons.
Nev. Rev. Stat. § 375A.670 — NV Code / Title 32 / Chapter 375A / Section 375A.670
Determination of domicile; failure to render determination
Status: in_force

The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for the purpose of death taxes. If the board does not render a determination within 1 year from the time that it is fully constituted, all authority of the board ceases and the bar to court proceedings set forth in NRS 375A.635 no longer exists.
Nev. Rev. Stat. § 376A.060 — NV Code / Title 32 / Chapter 376A / Section 376A.060
Mandatory provisions of ordinance imposing sales and use tax
Status: in_force

Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include:

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

2. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with the chapter, automatically become a part of the ordinance imposing the tax.

3. A provision that specifies the date on which the tax is first imposed or on which any change in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
Nev. Rev. Stat. § 374.120 — NV Code / Title 32 / Chapter 374 / Section 374.120
Advertisement of assumption or absorption of tax by retailer unlawful; penalty
Status: in_force

1. 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.

2. Any person violating any provision of this section is guilty of a misdemeanor.
Nev. Rev. Stat. § 361.325 — NV Code / Title 32 / Chapter 361 / Section 361.325
Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll
Status: in_force

1. On or before the first Monday in June of each year, the Nevada Tax Commission shall: (a) Fix and establish the valuation for assessment purposes of all mobile homes in the State. (b) Classify land and fix and establish the valuation thereof for assessment purposes. The classification of agricultural land must be made on the basis of crop, timber or forage production, either in tons of crops per acre, board feet or other unit, or animal unit months of forage. An animal unit month is the amount of forage which is necessary for the complete sustenance of one animal unit for 1 month. One animal unit is defined as one cow and calf, or its equivalent, and the amount of forage necessary to sustain one animal unit for 1 month is defined as 900 pounds of dry weight forage.

2. The valuation of mobile homes and land so fixed and established is for the next succeeding year and is subject to equalization by the State Board of Equalization.

3. In establishing the value of new mobile homes sold on or after July 1, 1982, the Nevada Tax Commission shall classify them according to those factors which most closely determine their useful lives. In establishing the value of other mobile homes, the Commission shall begin with the retail selling price and depreciate it by 5 percent per year, but not below 20 percent of its original amount.

4. The Nevada Tax Commission shall cause to be placed on the assessment roll of any county property found to be escaping taxation coming to its knowledge after the adjournment of the State Board of Equalization. This property must be placed upon the assessment roll prior to the delivery thereof to the ex officio tax receiver. If such property cannot be placed upon the assessment roll of the proper county within the proper time, it must be placed upon the tax roll for the next ensuing year, in addition to the assessment for the current year, if any, and taxes thereon must be collected for the prior year in the same amount as though collected upon the prior year's assessment roll.

5. The Nevada Tax Commission shall not raise or lower any valuations established by the State Board of Equalization unless, by the addition to any assessment roll of property found to be escaping taxation, it is necessary to do so.

6. Nothing in this section provides an appeal from the acts of the State Board of Equalization to the Nevada Tax Commission.
Nev. Rev. Stat. § 372.315 — NV Code / Title 32 / Chapter 372 / Section 372.315
Newspapers
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 which becomes an ingredient or component part of any newspaper regularly issued at average intervals not exceeding 1 week and any such newspaper.
Nev. Rev. Stat. § 374.280 — NV Code / Title 32 / Chapter 374 / Section 374.280
Fuel used to propel motor vehicle
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or other consumption in a county of, any combustible gas, liquid or material of a kind used in an internal-combustion or diesel engine for the generation of power to propel a motor vehicle on the highways.
Nev. Rev. Stat. § 360.861 — NV Code / Title 32 / Chapter 360 / Section 360.861
“Declaration of restrictive covenants and conditions” defined
Status: in_force

“ Declaration of restrictive covenants and conditions ” means an agreement between the Division and a project sponsor that sets forth the applicable restrictions concerning rent for a project and any other conditions upon which transferable tax credits are issued to the project sponsor by the Division pursuant to NRS 360.860 to 360.870 , inclusive.
Nev. Rev. Stat. § 375A.155 — NV Code / Title 32 / Chapter 375A / Section 375A.155
Return: Extension of time for filing
Status: in_force

If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by NRS 375A.150 must be similarly extended until the end of the period granted in the extension of time for the federal estate tax return. A true copy of the federal extension must be filed with the Department.
Nev. Rev. Stat. § 361.2227 — NV Code / Title 32 / Chapter 361 / Section 361.2227
Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal
Status: in_force

1. In addition to any other requirements set forth in this chapter, an applicant for the renewal of a certificate as an appraiser must indicate in the application submitted to the Department whether the applicant has a state business license. If the applicant has a state business license, the applicant must include in the application the business identification number assigned by the Secretary of State upon compliance with the provisions of chapter 76 of NRS.

2. A certificate as an appraiser may not be renewed by the Department if: (a) The applicant fails to submit the information required by subsection 1; or (b) The State Controller has informed the Department pursuant to subsection 5 of NRS 353C.1965 that the applicant owes a debt to an agency that has been assigned to the State Controller for collection and the applicant has not: (1) Satisfied the debt; (2) Entered into an agreement for the payment of the debt pursuant to NRS 353C.130 ; or (3) Demonstrated that the debt is not valid.

3. As used in this section: (a) “ Agency ” has the meaning ascribed to it in NRS 353C.020 . (b) “ Debt ” has the meaning ascribed to it in NRS 353C.040 .
Nev. Rev. Stat. § 366.023 — NV Code / Title 32 / Chapter 366 / Section 366.023
“Biodiesel blend” defined
Status: in_force

“ Biodiesel blend ” means a blend of biodiesel and a petroleum-based product suitable for use as a fuel in a motor vehicle.
Nev. Rev. Stat. § 374.724 — NV Code / Title 32 / Chapter 374 / Section 374.724
Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms
Status: in_force

1. The provisions of this chapter relating to: (a) The imposition, collection and remittance of the sales tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution. (b) The collection and remittance of the use tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.

2. In administering the provisions of this chapter, the Department shall construe the terms “seller,” “retailer” and “retailer maintaining a place of business in a county” in accordance with the provisions of subsection 1.
Nev. Rev. Stat. § 361.4729 — NV Code / Title 32 / Chapter 361 / Section 361.4729
Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement
Status: in_force

If the taxable value of an improvement to real property is reduced as a result of:

1. The partial or complete destruction or removal of the improvement; or

2. The correction pursuant to NRS 361.768 of an overassessment of the improvement because of a factual error,

then for the purpose of calculating the amount of any partial abatement to which the owner of the real property is entitled pursuant to NRS 361.4722 , 361.4723 or 361.4724 for the initial fiscal year for which that reduction in taxable value applies, the amount determined for the immediately preceding fiscal year pursuant to paragraph (a) of subsection 1 of NRS 361.4722 , paragraph (a) of subsection 2 of NRS 361.4722 , paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724 , as applicable, must be reduced by the same percentage as the taxable value of the real property is reduced for that initial fiscal year as a result of the partial or complete destruction or removal of the improvement to the property or the correction of the overassessment of the improvement to the property.
Nev. Rev. Stat. § 366.100 — NV Code / Title 32 / Chapter 366 / Section 366.100
“Use” defined
Status: in_force

“Use” means the consumption by a special fuel user of special fuels in propulsion of a motor vehicle on the highways of this State.
Nev. Rev. Stat. § 370A.080 — NV Code / Title 32 / Chapter 370A / Section 370A.080
“Participating manufacturer” defined
Status: in_force

“Participating manufacturer” has the meaning ascribed to it in section II(jj) of the Master Settlement Agreement.
Nev. Rev. Stat. § 366.060 — NV Code / Title 32 / Chapter 366 / Section 366.060
“Special fuel” defined
Status: in_force

“ Special fuel ” means any combustible gas or liquid used for the generation of power for the propulsion of motor vehicles, including, without limitation, diesel, biodiesel, biodiesel blend, biomass-based diesel, biomass-based diesel blend, liquefied natural gas, an emulsion of water-phased hydrocarbon fuel or kerosene or any other product used in lieu of or blended with the combustible gas or liquid. The term does not include motor vehicle fuel as defined in chapter 365 of NRS .
Nev. Rev. Stat. § 372.030 — NV Code / Title 32 / Chapter 372 / Section 372.030
“In this State” and “in the State” defined
Status: in_force

“In this State” or “in the State” means within the exterior limits of the State of Nevada and includes all territory within these limits owned by or ceded to the United States of America.
Nev. Rev. Stat. § 370.350 — NV Code / Title 32 / Chapter 370 / Section 370.350
Levy; amount; exemptions
Status: in_force

1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.

2. The amount of the use tax is 90 mills per cigarette.

3. The use tax does not apply where: (a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law. (b) Tax exemption is provided for in this chapter.
Nev. Rev. Stat. § 374.3306 — NV Code / Title 32 / Chapter 374 / Section 374.3306
Requirements for organization created for religious, charitable or educational purposes
Status: in_force

1. For the purposes of NRS 374.3305 , an organization is created for religious, charitable or educational purposes if it complies with the provisions of this section.

2. An organization is created for religious purposes if: (a) It complies with the requirements set forth in subsection 5; and (b) The sole or primary purpose of the organization is the operation of a church, synagogue or other place of religious worship at which nonprofit religious services and activities are regularly conducted. Such an organization includes, without limitation, an integrated auxiliary or affiliate of the organization, men's, women's or youth groups established by the organization, a school or mission society operated by the organization, an organization of local units of a church and a convention or association of churches.

3. An organization is created for charitable purposes if: (a) It complies with the requirements set forth in subsection 5; (b) The sole or primary purpose of the organization is to: (1) Advance a public purpose, donate or render gratuitously or at a reduced rate a substantial portion of its services to the persons who are the subjects of its charitable services, and benefit a substantial and indefinite class of persons who are the legitimate subjects of charity; (2) Provide services that are otherwise required to be provided by a local government, this State or the Federal Government; or (3) Operate a hospital or medical facility licensed pursuant to chapter 449 or 450 of NRS ; and (c) The organization is operating in this State.

4. An organization is created for educational purposes if: (a) It complies with the requirements set forth in subsection 5; and (b) The sole or primary purpose of the organization is to: (1) Provide athletic, cultural or social activities for children; (2) Provide displays or performances of the visual or performing arts to members of the general public; (3) Provide instruction and disseminate information on subjects beneficial to the community; (4) Operate a school, college or university located in this State that conducts regular classes and provides courses of study required for accreditation or licensing by the State Board of Education or the Commission on Postsecondary Education, or for membership in the Northwest Association of Schools and of Colleges and Universities; (5) Serve as a local or state apprenticeship committee to advance programs of apprenticeship in this State; or (6) Sponsor programs of apprenticeship in this State through a trust created pursuant to 29 U.S.C. § 186 .

5. In addition to the requirements set forth in subsection 2, 3 or 4, an organization is created for religious, charitable or educational purposes if: (a) No part of the net earnings of any such organization inures to the benefit of a private shareholder, individual or entity; (b) The business of the organization is not conducted for profit; (c) No substantial part of the business of the organization is devoted to the advocacy of any political principle or the defeat or passage of any state or federal legislation; (d) The organization does not participate or intervene in any political campaign on behalf of or in opposition to any candidate for public office; and (e) Any property sold to the organization for which an exemption is claimed is used by the organization in this State in furtherance of the religious, charitable or educational purposes of the organization.
Nev. Rev. Stat. § 377B.160 — NV Code / Title 32 / Chapter 377B / Section 377B.160
Infrastructure fund: Expenditure of principal, interest and income
Status: in_force

The money in the infrastructure fund, including interest and any other income from the fund:

1. In a county whose population is 700,000 or more, must only be expended by the water authority, distributed by the water authority to its members, distributed by the water authority pursuant to NRS 377B.170 to a city or town located in the county whose territory is not within the boundaries of the area served by the water authority or to a public entity in the county which provides water or wastewater services and which is not a member of the water authority or, if no water authority exists in the county, expended by the board of county commissioners for: (a) The acquisition, establishment, construction, improvement or equipping of water and wastewater facilities; (b) The payment of principal and interest on notes, bonds or other securities issued to provide money for the cost of projects described in paragraph (a); or (c) Any combination of those purposes. The board of county commissioners may only expend money from the infrastructure fund pursuant to this subsection in the manner set forth in the plan adopted pursuant to subsection 7 of NRS 377B.100 .

2. In a county whose population is 100,000 or more but less than 700,000, must only be expended by the board of county commissioners in the manner set forth in the plan adopted pursuant to subsection 7 of NRS 377B.100 for: (a) The acquisition, establishment, construction or expansion of: (1) Projects for the management of floodplains or the prevention of floods; or (2) Facilities relating to public safety; (b) The payment of principal and interest on notes, bonds or other securities issued to provide money for the cost of projects described in paragraph (a); (c) The ongoing expenses of operation and maintenance of projects described in subparagraph (1) of paragraph (a), if such projects were included in a plan adopted by the board of county commissioners pursuant to subsection 7 of NRS 377B.100 before January 1, 2003; (d) Any program to provide financial assistance to owners of public and private property in areas likely to be flooded in order to make such property resistant to flood damage that is established pursuant to NRS 244.3653 ; or (e) Any combination of those purposes.

3. In a county whose population is less than 100,000, must only be expended by the board of county commissioners in the manner set forth in the plan adopted pursuant to subsection 7 of NRS 377B.100 for: (a) The acquisition, establishment, construction, improvement or equipping of: (1) Water facilities; or (2) Wastewater facilities; (b) The acquisition, establishment, construction, operation, maintenance or expansion of: (1) Projects for the management of floodplains or the prevention of floods; or (2) Facilities for the disposal of solid waste; (c) The construction or renovation of facilities for schools; (d) The construction or renovation of facilities having cultural or historical value; (e) Projects described in subsection 2 of NRS 373.028 ; (f) The acquisition, establishment, construction, expansion, improvement or equipping of facilities relating to public safety or to cultural and recreational, judicial or health and welfare functions; (g) The ongoing expenses of operation and maintenance for services and supplies of facilities described in paragraph (f), excluding salaries and benefits; (h) The payment of principal and interest on notes, bonds or other securities issued to provide money for the cost of projects, facilities and activities described in paragraphs (a) to (g), inclusive; or (i) Any combination of those purposes.
Nev. Rev. Stat. § 360.483 — NV Code / Title 32 / Chapter 360 / Section 360.483
Issuance; effect; levy and sale
Status: in_force

1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax or fee which is administered by the Department: (a) Within 4 years after the person is delinquent in the payment of the tax or fee; or (b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.

2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.

3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.
Nev. Rev. Stat. § 365.610 — NV Code / Title 32 / Chapter 365 / Section 365.610
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 they shall make arrests for this purpose when requested by the Department or its duly authorized agents.
Nev. Rev. Stat. § 361.530 — NV Code / Title 32 / Chapter 361 / Section 361.530
Reservation and disposition of commission on personal property tax collected
Status: reserved

1. Except as otherwise provided in this section, on all money collected from personal property tax by the several county assessors and county treasurers, there must be reserved and paid into the county treasury, for the benefit of the general fund of their respective counties, by the county assessor or county treasurer, a percentage commission of 8 percent on the gross amount of collections from personal property tax.

2. One-quarter of the commission reserved pursuant to subsection 1 must be accounted for separately in the Account for the Acquisition and Improvement of Technology in the Office of the County Assessor created pursuant to NRS 250.085 .
Nev. Rev. Stat. § 370A.150 — NV Code / Title 32 / Chapter 370A / Section 370A.150
Deposits into escrow: Disposition of interest; release of principal
Status: in_force

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

A manufacturer of tobacco products that deposits money into escrow pursuant to subsection 2 of NRS 370A.140 shall receive the interest or other appreciation on the deposit as earned. The principal of the deposit may be released from escrow only under the following circumstances:

1. To pay a judgment or settlement on a released claim brought against that manufacturer by this State or by a releasing party located or residing in this State. Money may be released from escrow under this subsection only in the order in which it was deposited into escrow and only to the extent and at the time necessary to make payments required under the judgment or settlement.

2. To the extent that the manufacturer establishes that the amount it was required to deposit into escrow on account of units sold in the State in a particular year was greater than the Master Settlement Agreement payments, as determined pursuant to section IX(i) of that Agreement including after final determination of all adjustments, that such manufacturer would have been required to make on account of such units sold if the manufacturer had been a participating manufacturer, the excess must be released from escrow and revert to the manufacturer.

3. In accordance with the provisions of NRS 370A.157 .

4. To the extent not released from escrow under subsection 1, 2 or 3, deposits must be released from escrow and revert to the manufacturer 25 years after the date on which they were deposited.
Nev. Rev. Stat. § 363A.140 — NV Code / Title 32 / Chapter 363A / Section 363A.140
Extension of time for payment; payment of interest during period of extension
Status: in_force

Upon written application made before the date on which payment must be made, the Department may for good cause extend by 30 days the time within which a taxpayer is required to pay a tax imposed by this chapter. If the tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay at the time required, but the taxpayer shall pay interest at the rate of 1 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320 .
Nev. Rev. Stat. § 361.083 — NV Code / Title 32 / Chapter 361 / Section 361.083
Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons
Status: in_force

The property on which stands a hospital or other charitable asylum for the care or relief of orphan children, or of sick, infirm or indigent persons, owned by a nonprofit corporation organized or existing pursuant to chapter 82 of NRS, together with the buildings, while occupied for those objects and purposes, is exempt from taxation.
Nev. Rev. Stat. § 361.4732 — NV Code / Title 32 / Chapter 361 / Section 361.4732
Effect of annexation of real property to taxing entity
Status: in_force

Except as otherwise required to carry out the provisions of NRS 361.4729 and any regulations adopted pursuant to NRS 361.4733 , and notwithstanding any other provision of NRS 361.471 to 361.4735 , inclusive, to the contrary, after a parcel or other taxable unit of real property is annexed to a taxing entity:

1. The amount otherwise required to be determined pursuant to paragraph (a) of subsection 1 of NRS 361.4722 , paragraph (a) of subsection 2 of NRS 361.4722 , paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724 with respect to that property for the first fiscal year in which that taxing entity is entitled to levy or require the levy on its behalf of any ad valorem taxes on the property as a result of that annexation of the property, shall be deemed to be the amount of ad valorem taxes which would have been levied on the property for the immediately preceding fiscal year if the annexation had occurred 1 year earlier, based upon the tax rates that would have applied to the property for the immediately preceding fiscal year if the annexation had occurred 1 year earlier and without regard to any exemptions from taxation that applied to the property for the immediately preceding fiscal year but do not apply to the property for the current fiscal year; and

2. For the purposes of any other calculations required pursuant to the provisions of NRS 361.471 to 361.4735 , inclusive, the combined overlapping tax rate applicable to that property for the fiscal year immediately preceding the first fiscal year in which that taxing entity is entitled to levy or require the levy on its behalf of any ad valorem taxes on the property as a result of that annexation of the property, shall be deemed to be the combined overlapping tax rate that would have applied to the property for that year if the annexation had occurred 1 year earlier.
Nev. Rev. Stat. § 370.295 — NV Code / Title 32 / Chapter 370 / Section 370.295
Transportation of cigarettes: Invoices to accompany shipment
Status: in_force

Except for a consumer, every person who transports cigarettes upon the public highways, roads or streets of this state shall have in his or her actual possession invoices or delivery tickets for such cigarettes, which shall show the true name and address of the consignor or seller, the true name of the consignee or purchaser and the quantity and brands of the cigarettes so transported.
Nev. Rev. Stat. § 374.710 — NV Code / Title 32 / Chapter 374 / Section 374.710
Recovery of erroneous refunds: Action; jurisdiction and venue
Status: in_force

The Department may recover any refund or 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 the county to which the refund is owed, in the name of such county.
Nev. Rev. Stat. § 361.350 — NV Code / Title 32 / Chapter 361 / Section 361.350
List of assessments increased by county board of equalization; hearing before State Board of Equalization
Status: in_force

1. On the day after the adjournment of the county board of equalization the clerk shall prepare a list of the names of those whose assessments have been added to by the county board of equalization, and who did not appear before the county board of equalization, and shall cause such list to be published one time in a newspaper of the county, if there is a newspaper so published in the county, and to be posted at the front door of the courthouse.

2. Any person whose name appears thereon and who makes an affidavit to the effect that the person did not receive the notice required to be given by the clerk may appear before the State Board of Equalization and shall be given a hearing.
Nev. Rev. Stat. § 365.460 — NV Code / Title 32 / Chapter 365 / Section 365.460
Action to recover amount paid: Protest required; venue
Status: in_force

After payment of any excise tax under protest duly verified, served on the Department, and setting forth the grounds of objection to the legality of the excise tax, the dealer or supplier paying the excise tax may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the excise tax so paid under protest.
Nev. Rev. Stat. § 366.375 — NV Code / Title 32 / Chapter 366 / Section 366.375
When tax becomes delinquent; deposit of proceeds from penalty
Status: in_force

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

2. The proceeds from any penalty levied for the delinquent payment of an excise tax must be deposited with the State Treasurer to the credit of the State Highway Fund.
Nev. Rev. Stat. § 372A.285 — NV Code / Title 32 / Chapter 372A / Section 372A.285
Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations
Status: in_force

1. Each cannabis cultivation facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report: (a) The current production of the cannabis cultivation facility; (b) Sales by product type; (c) Prices by product type; and (d) Such other information as the Department may require.

2. Each cannabis production facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report: (a) The amount of cannabis purchased; (b) The amount of cannabis products produced; (c) Sales by product type; (d) Prices by product type; and (e) Such other information as the Department may require.

3. Each cannabis sales facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report: (a) The amount of cannabis purchased by the cannabis sales facility from cannabis cultivation facilities or cannabis production facilities; (b) Sales to consumers by product type; (c) Prices by product type; and (d) Such other information as the Department may require.

4. The Department shall adopt regulations prescribing the frequency of the reports required pursuant to this section which must be submitted not less frequently than quarterly and not more frequently than monthly.

5. As used in this section: (a) “ Cannabis production facility ” has the meaning ascribed to it in NRS 678A.125 . (b) “ Cannabis products ” has the meaning ascribed to it in NRS 678A.120 . (c) “ Cannabis sales facility ” has the meaning ascribed to it in NRS 678A.130 .
Nev. Rev. Stat. § 363D.100 — NV Code / Title 32 / Chapter 363D / Section 363D.100
“Wages” defined
Status: in_force

“ Wages ” means any remuneration paid for personal services, including, without limitation, commissions and bonuses, and remuneration payable in any medium other than cash.
Nev. Rev. Stat. § 375B.270 — NV Code / Title 32 / Chapter 375B / Section 375B.270
Bond for payment of tax
Status: in_force

1. If any person who is liable for the tax fails to pay any portion of the tax imposed by NRS 375B.100 on or before the date the tax is due, he or she must, on motion of the Department, be required by the district court having jurisdiction over the generation-skipping transfer to execute a bond to the State of Nevada in an amount equal to twice the amount of the tax due, with such sureties as the court may approve, conditioned upon the payment of the tax, plus interest on the tax at the rate of interest set by the Executive Director pursuant to NRS 375B.250 commencing on the date the tax became due, unless otherwise provided in NRS 360.232 and 360.320 . The bond must be executed within a time certain to be fixed by the court and specified in the bond.

2. The bond must be filed in the office of the clerk of the court, and a certified copy must be immediately transmitted to the Department.
Nev. Rev. Stat. § 370.535 — NV Code / Title 32 / Chapter 370 / Section 370.535
“Cigarette rolling machine” defined
Status: in_force

“Cigarette rolling machine” has the meaning ascribed to it in NRS 370.014 .
Nev. Rev. Stat. § 366.025 — NV Code / Title 32 / Chapter 366 / Section 366.025
“Department” defined
Status: in_force

“ Department ” means the Department of Motor Vehicles.
Nev. Rev. Stat. § 372A.250 — NV Code / Title 32 / Chapter 372A / Section 372A.250
“Taxpayer” defined
Status: in_force

“ Taxpayer ” means a:

1. Cannabis cultivation facility;

2. Adult-use cannabis retail store; or

3. Cannabis consumption lounge.
Nev. Rev. Stat. § 363B.040 — NV Code / Title 32 / Chapter 363B / Section 363B.040
“Employment” defined
Status: in_force

“ Employment ” has the meaning ascribed to it in NRS 612.065 to 612.145 , inclusive.
Nev. Rev. Stat. § 371.160 — NV Code / Title 32 / Chapter 371 / Section 371.160
Effect of failure of bank to pay check in payment of tax or penalty on first presentation
Status: in_force

If a check in payment of a tax or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the tax, or tax and penalty, as if the person had not tendered the check. The Department may redeposit a check in payment of a tax, or tax and penalty, a second time without assessing additional penalties.
Nev. Rev. Stat. § 366.695 — NV Code / Title 32 / Chapter 366 / Section 366.695
Monthly reports of deliveries by special fuel transporters
Status: in_force

1. Every special fuel transporter, except a wholesale distributor transporting the products of a special fuel supplier licensed pursuant to this chapter, who transports special fuel in interstate commerce to or from any point within this State, or solely within this State, shall report all of those deliveries to the Department.

2. A report must be made for each calendar month and must be filed not later than the last day of each month for the deliveries made during the preceding month. The report must show: (a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made; (b) The date of each delivery; (c) The number of gallons of special fuel delivered for each delivery; and (d) Such other information as the Department may require.
Nev. Rev. Stat. § 370.371 — NV Code / Title 32 / Chapter 370 / Section 370.371
Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence
Status: in_force

1. A wholesale dealer shall not engage in predatory pricing with intent to injure competitors or destroy or lessen competition substantially by: (a) Advertising, offering to sell or selling at wholesale, cigarettes at less than the cost to the wholesale dealer; or (b) Offering any rebate or concession in price or giving any rebate or concession in price in connection with the sale of cigarettes.

2. A retail dealer shall not engage in predatory pricing with the intent to injure competitors or destroy or lessen competition substantially by: (a) Inducing, attempting to induce, procuring or attempting to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer; or (b) Inducing, attempting to induce, procuring or attempting to procure any rebate or concession in connection with the purchase of cigarettes.

3. A person who violates the provisions of this section shall be punished by a fine of not more than $50 for each offense.

4. Evidence of: (a) An advertisement, an offer to sell or the sale of cigarettes by a wholesale dealer at less than the cost to the wholesale dealer; (b) An offer of a rebate in price, the giving of a rebate in price, an offer of a concession or the giving of a concession in connection with the sale of cigarettes; or (c) The inducement, attempt to induce, procurement or attempt to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer, is prima facie evidence of intent and likelihood to injure competition and to destroy or lessen competition substantially.
Nev. Rev. Stat. § 364.060 — NV Code / Title 32 / Chapter 364 / Section 364.060
Disposition of license money
Status: in_force

All money received from licenses under the provisions of chapter 244 of NRS must be paid into the county treasury. The sheriff shall make those payments on or before the 5th day of the month next succeeding the month in which the money was received and credited to the county general fund.
Nev. Rev. Stat. § 369.610 — NV Code / Title 32 / Chapter 369 / Section 369.610
“Alcoholic beverage awareness program” defined
Status: in_force

“ Alcoholic beverage awareness program ” means a program designed to educate persons who sell or serve alcoholic beverages or perform the duties of a security guard at an establishment.
Nev. Rev. Stat. § 361.670 — NV Code / Title 32 / Chapter 361 / Section 361.670
Service of summons on personal defendant and real estate and improvements
Status: in_force

The summons so issued must be served by the sheriff, as follows:

1. As to the personal defendant, by delivering to and leaving with him or her a copy of the summons if he or she is found within the county. If the personal defendant cannot, after diligent search, be found within the county, service may be made upon that personal defendant by publishing a notice, substantially in the form described in NRS 361.680 , if the action is brought by a district attorney, in a newspaper published in the county once each week for 3 successive weeks. If no newspaper is published in the county, or a newspaper is published in the county and, from any cause whatever, the proprietor, manager or chief clerk of that newspaper refuses to publish the notice, such facts to be shown by affidavit of the officer serving the summons, the notice prescribed by NRS 361.680 may be posted at the courthouse door of the county in which the suit is commenced for 21 days. No order of court is necessary for such publication or posting, but the sheriff shall publish or post the notice as provided in this section when the personal defendant cannot be found within the county, and shall return the manner of service on the summons.

2. As to real estate and improvements thereon, or improvements when assessed to a person other than the owner of the real estate, and as to all owners of or claimants to the same, known or unknown, service of the summons may be made by posting a copy of the summons in a public place on the real estate, or improvements, when assessed separately, for 21 days, and also by publishing or posting a notice in the same manner and for the same time as required in cases where the personal defendant cannot be found in the county.
Nev. Rev. Stat. § 370.190 — NV Code / Title 32 / Chapter 370 / Section 370.190
Sale of revenue stamps by Department; payment for revenue stamps; regulations
Status: in_force

1. The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the actual cost incurred by the Department for the stamps and for making the sale.

2. Payment for the revenue stamps must be made at the time of purchase unless the wholesale dealer has been authorized to defer payments by the Department. A wholesale dealer may apply to the Department for authorization to defer payments for revenue stamps at any time.

3. The Department may provide by regulation for: (a) Payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked “Tax Paid.” (b) Any requirements for the purchase of stamps.
Nev. Rev. Stat. § 361.2285 — NV Code / Title 32 / Chapter 361 / Section 361.2285
Adoption of regulations regarding use of income approach for valuation of real property used to conduct business
Status: in_force

The Nevada Tax Commission shall adopt regulations which:

1. Provide for the creation of a simple, easily understood form which may be completed by the owner of any real property used to conduct a business and used to: (a) Compute and determine the value of the property using the income approach and to compare that value to the existing taxable value of the property to determine the existence of any obsolescence; and (b) Apply to the appropriate county assessor or board of equalization for computation of the taxable value of the property in accordance with subsection 5 of NRS 361.227 .

2. Clearly set forth the methodology for applying the income approach to valuation for tax purposes of real property used to conduct a business to determine whether obsolescence is a factor. The methodology must be described in a manner that may be easily understood by the owners of such property.

3. Will make available to the owner of any real property used to conduct a business information that will allow the owner to apply the income approach to establish the full cash value of the property for the purpose of comparing that value to the taxable value established by the county assessor.
Nev. Rev. Stat. § 361.318 — NV Code / Title 32 / Chapter 361 / Section 361.318
Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file
Status: in_force

1. To enable the Nevada Tax Commission to establish appropriate valuations of property pursuant to subsection 1 of NRS 361.320 , each company that uses property subject to valuation pursuant to subsection 1 of NRS 361.320 shall file with the Nevada Tax Commission a written report, signed under penalty of perjury, that contains such financial and other information as required by the Nevada Tax Commission. Except as otherwise provided in subsection 2, the report must be filed: (a) On or before March 31 of each year; or (b) If the Nevada Tax Commission notifies the company that the Nevada Tax Commission will determine the valuation of the property for the first time or because the property has been found to be escaping taxation, within 45 days after receipt of the notification.

2. A company subject to the reporting requirements of subsection 1 may, at any time before the date otherwise due for the filing of the report, submit a written request to the Department for an extension of time in which to file the report with the Nevada Tax Commission. If the Department determines that good cause exists for an extension, the Department may grant the company a 45-day extension in which to file the report.

3. If a company subject to the reporting requirements of subsection 1 fails to provide the required report to the Nevada Tax Commission by the date due, the Nevada Tax Commission may make an estimate of the value of the property and assess it accordingly.

4. If a company subject to the reporting requirements of subsection 1 fails to file a required report by the date due, the company shall pay to the Department a penalty of 10 percent of the tax due or $5,000, whichever is less. The Department shall deposit any amount paid as a penalty in the State General Fund. The Department may, for good cause shown, waive the payment of the penalty or any part thereof.
Nev. Rev. Stat. § 360.815 — NV Code / Title 32 / Chapter 360 / Section 360.815
“Public utility” defined
Status: in_force

“ Public utility ” means any privately, publicly or cooperatively owned system for providing a utility service to the public or a segment of the public.
Nev. Rev. Stat. § 365.084 — NV Code / Title 32 / Chapter 365 / Section 365.084
“Supplier” defined
Status: in_force

“ Supplier ” means a person who:

1. Imports or acquires immediately upon importation into this State motor vehicle fuel, except aviation fuel, from within or without a state, territory or possession of the United States or the District of Columbia into a terminal located in this State;

2. Otherwise acquires for distribution in this State motor vehicle fuel, except aviation fuel, with respect to which there has been no previous taxable sale or use;

3. Produces, manufactures or refines motor vehicle fuel, except aviation fuel, in this State; or

4. Exports motor vehicle fuel, except aviation fuel, to a location outside of this State.
Nev. Rev. Stat. § 363B.060 — NV Code / Title 32 / Chapter 363B / Section 363B.060
Duties of Department
Status: in_force

The Department shall:

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

2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund.
Nev. Rev. Stat. § 365.138 — NV Code / Title 32 / Chapter 365 / Section 365.138
Confidentiality of certain records and information
Status: in_force

All supporting schedules, invoices and other pertinent papers relating to the business affairs and operations of any supplier, dealer, exporter or transporter, and any information obtained by an investigation of the records and equipment of any supplier, dealer, exporter or transporter, shall be deemed confidential and must not be revealed to any person except as necessary to administer this chapter or as otherwise provided by law.
Nev. Rev. Stat. § 369.174 — NV Code / Title 32 / Chapter 369 / Section 369.174
Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account
Status: in_force

Each month, the State Controller shall transfer to the Tax on Liquor Program Account in the State General Fund, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax which exceeds $3.45 per wine gallon.
Nev. Rev. Stat. § 375A.100 — NV Code / Title 32 / Chapter 375A / Section 375A.100
Amount of tax
Status: in_force

A tax is hereby imposed on the transfer of the taxable estate of a:

1. Resident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on all: (a) Real and tangible personal property of the decedent, or any interest therein, having a situs in this state at the time of death; and (b) Intangible personal property of the decedent, or any interest therein, within or outside this state or otherwise subject to the jurisdiction of this state at the time of death.

2. Nonresident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on: (a) All real and tangible personal property of the decedent, or any interest therein, having a situs in this state at the time of death; and (b) If the decedent is a nonresident of the United States, all intangible personal property, or any interest therein, in this state at the time of death, including all stock of a corporation organized under the laws of Nevada or which has its principal place of business or does the major part of its business in Nevada or of a federal corporation or national bank which has its principal place of business or does the major part of its business in Nevada, except: (1) Savings accounts in savings and loan associations or savings banks operating under the authority of the Division of Financial Institutions of the Department of Business and Industry or the Federal Home Loan Bank; and (2) Bank deposits, unless those deposits are held and used in connection with a business conducted or operated, in whole or in part, in Nevada.
Nev. Rev. Stat. § 370.070 — NV Code / Title 32 / Chapter 370 / Section 370.070
Applicability
Status: in_force

The provisions of NRS 370.007 to 370.430 , inclusive, do not apply to:

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

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

3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that: (a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b) ; and (b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E) .
Nev. Rev. Stat. § 374.670 — NV Code / Title 32 / Chapter 374 / Section 374.670
Disallowance of interest
Status: in_force

If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.
Nev. Rev. Stat. § 360.820 — NV Code / Title 32 / Chapter 360 / Section 360.820
“Telecommunication service” defined
Status: in_force

“ Telecommunication service ” has the meaning ascribed to it in NRS 704.028 .
Nev. Rev. Stat. § 360A.410 — NV Code / Title 32 / Chapter 360A / Section 360A.410
Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department
Status: in_force

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

1. The procedure for asserting such a claim; and

2. The circumstances under which the Department will honor the claim.
Nev. Rev. Stat. § 370.230 — NV Code / Title 32 / Chapter 370 / Section 370.230
Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners
Status: in_force

Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department shall be destroyed. The written authorization of the State Board of Examiners shall set forth the number, denomination and face value of the stamps.
Nev. Rev. Stat. § 363C.220 — NV Code / Title 32 / Chapter 363C / Section 363C.220
Situsing
Status: in_force

1. In computing the commerce tax owed by a business entity, the gross revenue of the business entity, as adjusted pursuant to NRS 363C.210 , must be sitused to this State in accordance with the following rules: (a) Gross rents and royalties from real property are sitused to this State if the real property is located in this State. (b) Gross revenue from the sale of real property is sitused to this State if the real property is located in this State. (c) Gross rents and royalties from tangible personal property are sitused to this State to the extent the tangible personal property is located or used in this State. (d) Gross revenue from the sale of tangible personal property is sitused to this State if the property is delivered or shipped to a buyer in this State, regardless of the F.O.B. point or any other condition of sale. (e) Gross revenue from the sale of transportation services is sitused to this State if both the origin and the destination point of the transportation are located in this State. (f) Gross revenue from the sale of any services not otherwise described in this section is sitused to this State in the proportion that the purchaser's benefit in this State, with respect to what was purchased, bears to the purchaser's benefit everywhere with respect to what was purchased. For the purposes of this paragraph, the physical location at which the purchaser of a service ultimately uses or receives the benefit of the service that was purchased is paramount in determining the proportion of the benefit in this State to the benefit everywhere. If the records of a business entity do not allow the taxpayer to determine that location, the business entity may use an alternative method to situs gross revenue pursuant to this section if the alternative method is reasonable, is consistently and uniformly applied and is supported by the taxpayer's records as those records exist when the service is provided or within a reasonable period of time thereafter. (g) Gross revenue not otherwise described in this section is sitused to this State if the gross receipts are from business conducted in this State. For the purposes of this paragraph, the physical location of the purchaser is paramount in determining if business is done in this State. If the records of a business entity do not allow the business entity to determine the location of the purchaser, the gross revenue must not be considered to be from business conducted in this State.

2. If the application of the provisions of subsection 1 does not fairly represent the extent of the business conducted in this State by a business entity, the Department may authorize the business entity to the use of an alternative method of situsing gross revenue to this State.
Nev. Rev. Stat. § 370.523 — NV Code / Title 32 / Chapter 370 / Section 370.523
Civil penalties for certain violations; penalty for late payment of tax
Status: in_force

In addition to any other penalty authorized by law:

1. The Department may impose on each person who violates any of the provisions of this chapter a civil penalty of: (a) Not more than $1,000 for the first violation of a provision; and (b) Not more than $5,000 for each subsequent violation of the same provision.

2. Each violation of any provision of this chapter is considered a separate violation.

3. Any person who fails to pay any tax imposed pursuant to the provisions of NRS 370.090 to 370.327 , inclusive, or 370.440 to 370.503 , inclusive, within the time prescribed by law or regulation shall, in addition to the tax due: (a) For a first such failure, pay a penalty of 10 percent of the tax due but unpaid, in addition to the tax. In addition to the penalty, the Department may suspend or revoke the license of the licensee who failed to pay the tax. (b) For a second such failure in a 24-month period, pay a penalty of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department may suspend or revoke the license of the licensee who failed to pay the tax. (c) For a third and each subsequent such failure in a 24-month period, pay a penalty of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department shall suspend or revoke the license of the licensee who failed to pay the tax.
Nev. Rev. Stat. § 372.675 — NV Code / Title 32 / Chapter 372 / Section 372.675
Action for refund: Claim as condition precedent
Status: in_force

No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.
Nev. Rev. Stat. § 369.635 — NV Code / Title 32 / Chapter 369 / Section 369.635
Adoption by political subdivision of certain requirements or standards prohibited; exception
Status: in_force

1. Except as otherwise provided in subsection 2 and NRS 369.600 to 369.635 , inclusive, no agency, board, commission, local government or other political subdivision of this State may adopt any requirements or standards for the education of persons employed to sell or serve alcoholic beverages at an establishment.

2. The prohibition set forth in subsection 1 does not apply with respect to a jurisdiction in which the provisions of NRS 369.630 do not apply.
Nev. Rev. Stat. § 360.7591 — NV Code / Title 32 / Chapter 360 / Section 360.7591
Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs; regulations
Status: in_force

1. Qualified direct production expenditures must be for purchases, rentals or leases of tangible personal property or services from a Nevada business during the period in which a qualified production is produced, must be customary and reasonable and must relate to: (a) Set construction and operation; (b) Wardrobe and makeup; (c) Photography, sound and lighting; (d) Filming, film processing and film editing; (e) The rental or leasing of facilities, equipment and vehicles; (f) Food and lodging; (g) Editing, sound mixing, special effects, visual effects and other postproduction services; (h) The payroll for Nevada residents or other personnel who provided services in this State; (i) Payment for goods or services provided by a Nevada business; (j) The design, construction, improvement or repair of property, infrastructure, equipment or a production or postproduction facility; (k) State and local government taxes to the extent not included as part of another cost reported pursuant to this section; (l) Fees paid to a producer who is a Nevada resident; and (m) Any other transaction, service or activity authorized in regulations adopted by the Office of Economic Development pursuant to NRS 360.759 .

2. Expenditures and costs: (a) Related to: (1) The acquisition, transfer or use of transferable tax credits; (2) Marketing and distribution; (3) Financing, depreciation and amortization; (4) The payment of any profits as a result of the qualified production; (5) The payment for the cost of the audit required by NRS 360.759 ; and (6) The payment for any goods or services that are not directly attributable to the qualified production; (b) For which reimbursement is received, or for which reimbursement is reasonably expected to be received; (c) Which are paid to a joint venturer or a parent, subsidiary or other affiliate of the production company, unless the amount paid represents the fair market value of the purchase, rental or lease of the property or services for which payment is made; (d) Which provide a pass-through benefit to a person who is not a Nevada resident; or (e) Which have been previously claimed as a basis for transferable tax credits, are not qualified direct production expenditures and are not eligible to serve as a basis for transferable tax credits issued pursuant to NRS 360.759 .

3. If any tangible personal property is acquired by a Nevada business from a vendor outside this State for immediate resale, rental or lease to a production company that produces a qualified production, expenditures incurred by the production company for the purchase, rental or lease of the property are qualified direct production expenditures if: (a) The Nevada business regularly deals in property of that kind; (b) The expenditures are otherwise qualified direct production expenditures under the provisions of this section; and (c) Not more than 50 percent of the property purchased, rented or leased by the production company for the qualified production is acquired and purchased, rented or leased in the manner described in this subsection. In making the calculation required by this paragraph, the cost of any property that remains an asset of the Nevada business after production of the qualified production has ended must not be included in the calculation as property purchased, rented or leased in the manner described in this subsection.

4. If any tangible personal property is acquired by the production company as an asset, the calculation of the costs of the tangible personal property that constitute a qualified direct production expenditure must be performed in the manner prescribed by the Office of Economic Development by regulation.
Nev. Rev. Stat. § 374.020 — NV Code / Title 32 / Chapter 374 / Section 374.020
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 374.025 to 374.108 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360B.415 — NV Code / Title 32 / Chapter 360B / Section 360B.415
“Computer software” construed
Status: in_force

“ Computer software ” means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. The term does not include any specified digital products.
Nev. Rev. Stat. § 363B.120 — NV Code / Title 32 / Chapter 363B / Section 363B.120
Partial abatement of tax during initial period of operation of employer
Status: in_force

1. Except as otherwise provided in NRS 360.750 , an employer that qualifies pursuant to the provisions of NRS 360.750 is entitled to an exemption of 50 percent of the amount of tax otherwise due pursuant to NRS 363B.110 during the first 4 years of its operation.

2. If a partial abatement from the taxes otherwise due pursuant to NRS 363B.110 is approved by the Office of Economic Development pursuant to NRS 360.750 , the partial abatement must be administered and carried out in the manner set forth in NRS 360.750 .
Nev. Rev. Stat. § 372.735 — NV Code / Title 32 / Chapter 372 / Section 372.735
Records to be kept by sellers, retailers and others
Status: in_force

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

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

3. Every seller, retailer or person who fails to file the returns required under this chapter shall keep the records for not less than 8 years from their making unless the Department in writing sooner authorizes their destruction.
Nev. Rev. Stat. § 363C.080 — NV Code / Title 32 / Chapter 363C / Section 363C.080
“Taxable year” defined
Status: in_force

“ Taxable year ” means the 12-month period beginning on July 1 and ending on June 30 of the following year.
Nev. Rev. Stat. § 365.203 — NV Code / Title 32 / Chapter 365 / Section 365.203
Optional imposition of additional tax on fuel for jet or turbine-powered aircraft and aviation fuel
Status: in_force

1. The governing body of a city may by ordinance, but not as in a case of emergency, impose a tax of not more than: (a) Four cents per gallon on fuel for jet or turbine-powered aircraft; and (b) Eight cents per gallon on aviation fuel, sold, distributed or used at an airport which is owned or operated by the city in a county whose population is less than 100,000.

2. A board of county commissioners may by ordinance, but not as in a case of emergency, impose a tax of not more than: (a) Four cents per gallon on fuel for jet or turbine-powered aircraft; and (b) Eight cents per gallon on aviation fuel, sold, distributed or used in the county, except at an airport where a tax is imposed pursuant to subsection 1.

3. A tax imposed pursuant to this section must be imposed on all taxpayers at the same rate. The city or county shall not allow any discounts, exemptions or other variance of the rate of the tax for any taxpayer except for the State or a political subdivision of the State.

4. Collection of the tax imposed pursuant to this section must not commence earlier than the first day of the second calendar month after adoption of the ordinance imposing the tax.
Nev. Rev. Stat. § 370.413 — NV Code / Title 32 / Chapter 370 / Section 370.413
Authority to search for evidence of violation
Status: in_force

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 may enter and inspect, without a warrant during normal business hours and with a warrant at any other time:

1. The facilities and records of any manufacturer, wholesale dealer or retail dealer; and

2. Any other place where they may have reason to believe contraband tobacco products are stored, warehoused or kept for sale.
Nev. Rev. Stat. § 374.739 — NV Code / Title 32 / Chapter 374 / Section 374.739
Certain broadcasting activities not taxable transactions
Status: in_force

In administering the provisions of this chapter, the Department shall not consider the activities of persons that are directly related to the process of transmitting radio, television, cable television, video or data signals, including the transmission of news or information by video or data signal, the transmission of signals from one broadcaster to another and from a broadcaster to a member of the public and including the production and airing of any form of speech or broadcast by radio or television, whether or not compensation is provided to the broadcaster in connection therewith, to be transactions that are taxable pursuant to the provisions of this chapter.
Nev. Rev. Stat. § 370.5043 — NV Code / Title 32 / Chapter 370 / Section 370.5043
Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
Status: in_force

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.

2. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.
Nev. Rev. Stat. § 374.240 — NV Code / Title 32 / Chapter 374 / Section 374.240
Form and contents of resale certificate
Status: in_force

A resale certificate must:

1. Be substantially in such form and include such information as the Department may prescribe; and

2. Unless submitted in electronic form, be signed by the purchaser.
Nev. Rev. Stat. § 371.080 — NV Code / Title 32 / Chapter 371 / Section 371.080
Reduction on cessation of exemption of certain vehicles because of change of ownership
Status: in_force

If any vehicle which is registered pursuant to the provisions of NRS 706.801 to 706.861 , inclusive, or has a declared gross weight in excess of 26,000 pounds, and which is exempt from the governmental services tax pursuant to NRS 371.100 ceases to be exempt after the beginning of the period of registration by reason of a change of ownership, the amount of the tax must be reduced one-twelfth for each month which has elapsed since the beginning of that period of registration.
Nev. Rev. Stat. § 368A.320 — NV Code / Title 32 / Chapter 368A / Section 368A.320
Standing to recover
Status: in_force

A judgment may not be rendered in favor of the plaintiff in any action brought against the Board or 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.015 — NV Code / Title 32 / Chapter 375A / Section 375A.015
“Decedent” and “transferor” defined
Status: in_force

“Decedent” or “transferor” means any person by or from whom a transfer is made, and includes any testator, intestate, grantor, bargainor, vendor, assignor, donor, joint tenant or insured.
Nev. Rev. Stat. § 366.130 — NV Code / Title 32 / Chapter 366 / Section 366.130
Money for administration of chapter; payment of administrative costs
Status: in_force

1. Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the State Highway Fund, upon presentation of budgets in the manner required by law.

2. All costs of administration of this chapter shall be paid from the legislative appropriation made from the State Highway Fund on claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.
Nev. Rev. Stat. § 361.221 — NV Code / Title 32 / Chapter 361 / Section 361.221
Certification required; Appraiser's Certification Board; examinations
Status: in_force

1. A person shall not perform the duties of an appraiser for purposes of the taxation of property as an employee of or as an independent contractor for the State or any of its political subdivisions unless the person holds a valid appraiser's certificate issued by the Department. A person not so certified may collect data but shall not appraise value, and data so collected must be reviewed by a certified appraiser.

2. There is established an Appraiser's Certification Board consisting of six members, three of whom must be chosen by majority vote of the several county assessors from persons who hold a valid appraiser's certificate issued by the Department and three of whom must be appointed by the Nevada Tax Commission. This Board shall: (a) Advise the Department on any matter pertaining to the certification and continuing education of appraisers who are subject to the provisions of this section; and (b) Perform such other duties as are provided by law.

3. Each member of the Board is entitled to the per diem allowance and travel expenses provided for state officers and employees while attending meetings of the Board.

4. The Department may contract for the development and administration of the appropriate examinations. Except as provided in this subsection, an appraiser's certificate must be issued to an applicant only if the applicant has passed the appropriate examination. The Department may charge each examinee a reasonable examination fee to recover the cost of the examination. An applicant who has a professional designation or certification recognized by the Board may, with the approval of the Board, be issued an appraiser's certificate without examination.
Nev. Rev. Stat. § 365.593 — NV Code / Title 32 / Chapter 365 / Section 365.593
Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel
Status: in_force

1. The Department may take disciplinary action in accordance with subsection 2 against any person who, below the terminal rack: (a) Sells or stores for personal consumption any motor vehicle fuel for a use which the person selling or storing the fuel knows, or has reason to know, is a taxable use of the fuel and does not report and pay the applicable tax to the Department; (b) Willfully alters the volume or composition of any motor vehicle fuel which is intended for a taxable use and does not report and pay the applicable tax to the Department; or (c) Sells motor vehicle fuel which the person selling the fuel knows, or has reason to know, is formulated in a manner that violates any provision of state or federal law governing standards for the formulation of motor vehicle fuel.

2. For any violation described in subsection 1, the Department may: (a) For a first violation within 4 years, impose an administrative fine of not more than $2,500 and suspend any license issued to the person pursuant to the provisions of this chapter for not more than 30 days; (b) For a second violation within 4 years, impose an administrative fine of not more than $5,000 and suspend any license issued to the person pursuant to the provisions of this chapter for not more than 60 days; and (c) For a third or subsequent violation within 4 years, impose an administrative fine of not more than $10,000 and revoke any license issued to the person pursuant to the provisions of this chapter.
Nev. Rev. Stat. § 360.2915 — NV Code / Title 32 / Chapter 360 / Section 360.2915
Adoption of regulations by Department: Taxpayers' Bill of Rights; payment of taxes in installments
Status: in_force

The Department:

1. Shall adopt regulations to carry out the provisions of the Taxpayers' Bill of Rights.

2. May adopt regulations providing: (a) For the payment of any tax in installments over a period not to exceed 12 months upon the execution of a written agreement by the taxpayer and the Department; and (b) That the Executive Director may: (1) Upon good cause shown, allow a taxpayer to pay in installments over a period longer than 12 months; and (2) Cancel the installment method of payment for a taxpayer who becomes delinquent in his or her payments.