Nev. Rev. Stat. § 365.575 — NV Code / Title 32 / Chapter 365 / Section 365.575
Sale or distribution of motor vehicle fuel in this State by exporter: Prohibition; penalty; payment of taxes
Status: in_force

An exporter shall not sell or distribute motor vehicle fuel in this State. An exporter who violates the provisions of this section:

1. Is guilty of a misdemeanor; and

2. Shall, within the period prescribed in NRS 365.330 , pay to the Department the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive, on all motor vehicle fuel sold or distributed in this State.
Nev. Rev. Stat. § 364.040 — NV Code / Title 32 / Chapter 364 / Section 364.040
Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff
Status: in_force

1. From time to time, the county auditor shall deliver to the sheriff as many of such licenses as may be required, and shall sign the same and charge them to the sheriff. Before signing or delivering any license to the sheriff, the county auditor shall fill out the license in full, stating therein: (a) To whom the license is issued; (b) The kind of business authorized to be carried on under the license; (c) The dates when the license begins and expires; and (d) The amount of money to be paid therefor. At the same time, the county auditor shall make proper entries upon the stubs in the license book.

2. Whenever any license is returned by the sheriff unsold, the county auditor shall cancel and file the license, and note the fact and date of such return and cancellation upon the stub thereof.

3. No board of county commissioners shall audit or allow any claim in favor of a sheriff until there shall be filed with the board of county commissioners the certified statement of the county auditor that all settlements required by this chapter have been made by the sheriff. The amount of all licenses issued to the sheriff and not accounted for shall be deducted before any claim shall be allowed to a sheriff.
Nev. Rev. Stat. § 375A.840 — NV Code / Title 32 / Chapter 375A / Section 375A.840
Employment of attorney or other person by Department
Status: in_force

Whenever the Department is cited as a party to any proceeding or action to determine any tax imposed by this chapter, or whenever the Department deems it necessary for the better enforcement of this chapter to secure evidence of the evasion of, or to commence or appear in any proceeding or action to determine, any such tax, the Department may, with the consent and approval of the Attorney General:

1. Employ any attorney or other person to act for or represent the Department on the state's behalf.

2. Incur any reasonable and necessary expense for and incident to that employment.
Nev. Rev. Stat. § 369.485 — NV Code / Title 32 / Chapter 369 / Section 369.485
Certain transactions between wholesale dealer and retail liquor store prohibited; wholesale dealer to impose charge for delinquent payment; penalties
Status: in_force

1. The Legislature hereby declares: (a) That it is a privilege to engage in the business of selling intoxicating liquor at the wholesale or retail level in this state; (b) That the Legislature finds it necessary to impose certain restrictions on the exercise of such privilege; and (c) That it is the policy of this state to preclude the acquisition or control of any retail liquor store by a wholesale liquor dealer.

2. As used in this section, unless the context requires otherwise: (a) “ Delinquent payment ” means the failure of a retail liquor store to make payment to a wholesale dealer for liquor on or before the 15th day of the month following delivery by the wholesale dealer. (b) “ Payment ” means the full legal discharge of the debt by the wholesale dealer's receipt of cash or its equivalent, including ordinary and recognized means for discharge of indebtedness excepting notes, pledges or other promises to pay at a future date. A postdated check, a check not promptly deposited for collection or a check dishonored on presentation for payment does not constitute payment. (c) “ Payment in cash ” means the full legal discharge of the debt by delivery of cash, money order, certified check or a cashier's or similar bank officer's check.

3. A wholesale dealer shall not: (a) Loan any money or other thing of value to a retail liquor store. (b) Invest money, directly or indirectly, including through a subsidiary or agent, in a retail liquor store. (c) Furnish or provide any premises, building, bar or equipment to a retail liquor store. (d) Participate, directly or indirectly, in the operation of the business of a retail liquor store. (e) Sell liquor to a retail liquor store except for payment on or before delivery or on terms requiring payment by the retail liquor store before or on the 10th day of the month following delivery of such liquor to it by the wholesale dealer. (f) Sell liquor to a retail liquor store which is delinquent in payment to such wholesale dealer except for payment in cash on or before delivery.

4. On the 15th day of the month following the delivery of liquor and on the 15th day of each month thereafter, the wholesale dealer shall charge a retail liquor store which is delinquent a service charge of 1.5 percent of the amount of the unpaid balance.

5. The Department may impose the following penalties on a wholesale dealer who violates any of the provisions of this section within any 24-month period: (a) For the first violation a penalty of not more than $500. (b) For the second violation a penalty of not more than $1,000. (c) For the third and any subsequent violation a penalty of not more than $5,000 or by a license suspension, or by both such penalty and suspension.

6. The Department may, upon its own motion, and shall, upon the verified written complaint of any wholesale dealer, investigate the possible violation of any of the provisions of this section by any wholesale dealer.
Nev. Rev. Stat. § 372.270 — NV Code / Title 32 / Chapter 372 / Section 372.270
Proceeds of mines
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS .
Nev. Rev. Stat. § 360.805 — NV Code / Title 32 / Chapter 360 / Section 360.805
“Affected local government” defined
Status: in_force

“ Affected local government ” means any local government that will receive less money from state or local taxes or franchise fees or from payments in lieu of those taxes or franchise fees, or less compensation from another local government pursuant to NRS 360.830 , as a direct result of the acquisition of any public utility or expansion of any facilities by a local government as provided in NRS 360.830 .
Nev. Rev. Stat. § 374.090 — NV Code / Title 32 / Chapter 374 / Section 374.090
“Tangible personal property” defined
Status: in_force

“Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.
Nev. Rev. Stat. § 361A.031 — NV Code / Title 32 / Chapter 361A / Section 361A.031
“Converted to a higher use” defined
Status: in_force

1. “ Converted to a higher use ” means: (a) A physical alteration of the surface of the property enabling it to be used for a higher use; (b) The recording of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use; (c) The existence of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use; or (d) A change in zoning to a higher use made at the request of the owner.

2. The term does not apply to any portion of the parcel that continues to qualify as agricultural or open-space real property.

3. The term does not include leasing the land to or otherwise permitting the land to be used by an agricultural association formed pursuant to chapter 547 of NRS .

4. As used in this section: (a) “Final map” has the meaning ascribed to it in NRS 278.0145 . (b) “Parcel map” has the meaning ascribed to it in NRS 278.017 .
Nev. Rev. Stat. § 375.200 — NV Code / Title 32 / Chapter 375 / Section 375.200
Warrant: Issuance; effect
Status: in_force

1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter: (a) Within 4 years after the person is delinquent in the payment of the tax; or (b) Within 5 years after the last recording of a certificate copy constituting a lien for the tax.

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. § 363C.640 — NV Code / Title 32 / Chapter 363C / Section 363C.640
Action for refund: Period for commencement; venue; waiver
Status: in_force

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

2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
Nev. Rev. Stat. § 360.660 — NV Code / Title 32 / Chapter 360 / Section 360.660
Local Government Tax Distribution Account: Creation; administration by Executive Director
Status: in_force

The Local Government Tax Distribution Account is hereby created in the intergovernmental fund. The Executive Director shall administer the Account.
Nev. Rev. Stat. § 360.235 — NV Code / Title 32 / Chapter 360 / Section 360.235
Refund or credit to taxpayer after audit
Status: in_force

Except as otherwise required in NRS 361.485 , any amount determined to be refundable by the Department after an audit must be refunded or credited to any amount due from the taxpayer.
Nev. Rev. Stat. § 363D.130 — NV Code / Title 32 / Chapter 363D / Section 363D.130
Duties of Department
Status: in_force

The Department shall administer and enforce the provisions of this chapter and may adopt such regulations as it deems appropriate for those purposes.
Nev. Rev. Stat. § 374.738 — NV Code / Title 32 / Chapter 374 / Section 374.738
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State
Status: in_force

1. Notwithstanding any other provision of law, any broadcaster, printer, outdoor advertising firm, advertising distributor or publisher which broadcasts, publishes, displays or distributes paid commercial advertising in a county which is intended to be disseminated primarily to persons located in this State and is only secondarily disseminated to bordering jurisdictions, including advertising appearing exclusively in the Nevada edition or section of a national publication, must be regarded, for the purposes set forth in subsection 2 only, as the agent of the person or entity placing the advertisement, and as a retailer maintaining a place of business in the county.

2. The agency created by this section is solely for the purpose of the proper administration of this chapter, to prevent evasion of the use tax and the duty to collect the use tax, and to provide a presence in the county for the collection of the use tax by and from advertisers and sellers who do not otherwise maintain a place of business in the county. The agent has no responsibility to report, or liability to pay, any tax imposed under this chapter and is not restricted by the provisions of this chapter from accepting advertisements from out-of-state advertisers or sellers who do not otherwise maintain a place of business in the county.
Nev. Rev. Stat. § 360.7582 — NV Code / Title 32 / Chapter 360 / Section 360.7582
“Below-the-line personnel” defined
Status: in_force

“ Below-the-line personnel ” means a person employed to work on a qualified production after production begins and before production is completed, including, without limitation, an extra, best boy, boom operator, camera loader, camera operator, assistant camera operator, compositor, dialogue editor, film editor, assistant film editor, focus puller, Foley operator, Foley editor, gaffer, grip, key grip, lighting crew, lighting board operator, lighting technician, music editor, sound editor, sound effects editor, sound mixer, steadicam operator, first assistant camera operator, second assistant camera operator, digital imaging technician, camera operator working with a director of photography, electric best boy, grip best boy, dolly grip, rigging grip, assistant key for makeup, assistant key for hair, assistant script supervisor, set construction foreperson, lead set dresser, assistant key for wardrobe, scenic foreperson, assistant propmaster, assistant audio mixer, assistant boom person, assistant key for special effects and other similar personnel. The term does not include above-the-line personnel.
Nev. Rev. Stat. § 370.593 — NV Code / Title 32 / Chapter 370 / Section 370.593
Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas
Status: in_force

1. Except as otherwise provided in subsection 2, a licensee shall retain for not less than 5 years all receipts, invoices, records, inventory records and financial statements necessary to substantiate information submitted by the licensee to the Department in any report or return required pursuant to this chapter.

2. If a licensee fails to submit a return or report which is required by this chapter, the licensee shall retain for not less than 8 years all receipts, invoices, records, inventory records and financial statements necessary to substantiate any information which the licensee was required to include in the report or return which the licensee failed to submit.

3. Upon request, a licensee shall provide access to and permit the Department to inspect, examine, photocopy and audit all receipts, invoices, records, inventory records and financial statements retained by the licensee pursuant to subsections 1 and 2 and all records and financial statements relating to the gross income of the licensee.

4. Upon request, a licensee shall provide verification of his or her gross income and any other matters affecting the enforcement of the provisions of this chapter.

5. The Department may demand access to and inspect, examine, photocopy and audit all receipts, invoices, records, inventory records and financial statements of any affiliate of a licensee who the Department knows or reasonably believes is involved in the financing, operation or management of the licensee. The inspection, examination, photocopying or audit may take place on the premises of the affiliate or another location, as practicable.

6. The Executive Director or any person authorized in writing by the Executive Director may issue a subpoena to compel the attendance of witnesses at a hearing held by the Department or to compel the production of records.
Nev. Rev. Stat. § 361.645 — NV Code / Title 32 / Chapter 361 / Section 361.645
Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien
Status: in_force

1. The delinquent list or a copy thereof certified by the county treasurer showing unpaid taxes against any person or property is prima facie evidence in any court in an action commenced by the district attorney pursuant to the provisions of this chapter to prove: (a) The assessment. (b) The property assessed. (c) The delinquency. (d) The amount of taxes due and unpaid. (e) That all the forms of law in relation to the assessment and levy of those taxes have been complied with.

2. A certificate of assignment of a tax lien issued pursuant to NRS 361.7303 to 361.733 , inclusive, or a copy thereof which is certified by the county treasurer and which indicates the assignment of a tax lien to collect unpaid taxes on a parcel of real property is prima facie evidence in any court in an action commenced by the assignee to prove: (a) The assessment. (b) The property assessed. (c) The delinquency. (d) That all the forms of law in relation to the assessment and levy of those taxes and the assignment of the tax lien have been complied with.
Nev. Rev. Stat. § 372A.320 — NV Code / Title 32 / Chapter 372A / Section 372A.320
Interest on overpayments; disallowance of interest
Status: in_force

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

2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
Nev. Rev. Stat. § 377A.0175 — NV Code / Title 32 / Chapter 377A / Section 377A.0175
“Recreational program” defined
Status: in_force

“ Recreational program ” means a program that is designed to provide athletic, cultural or leisure activities to members of the general public.
Nev. Rev. Stat. § 372.105 — NV Code / Title 32 / Chapter 372 / Section 372.105
Imposition and rate
Status: in_force

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State on or after July 1, 1955.
Nev. Rev. Stat. § 377.020 — NV Code / Title 32 / Chapter 377 / Section 377.020
Definitions
Status: in_force

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

1. “Basic city-county relief tax” means that portion of the tax which is levied at the rate of 0.5 percent.

2. “City” means an incorporated city.

3. “County” includes Carson City.

4. “Supplemental city-county relief tax” means the remainder of the tax after subtracting the basic city-county relief tax.
Nev. Rev. Stat. § 374.230 — NV Code / Title 32 / Chapter 374 / Section 374.230
Presumption of purchase for use; purchase for resale; sale by drop shipment
Status: in_force

1. For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property sold by any person for delivery in a county is sold for storage, use or other consumption in the county until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless the person takes from the purchaser a certificate to the effect that the property is purchased for resale and the purchaser: (a) Is engaged in the business of selling tangible personal property; (b) Is registered pursuant to NRS 360B.200 or holds a permit issued pursuant to NRS 360.5973 ; and (c) At the time of purchasing the property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.

2. If a sale of tangible personal property is transacted by drop shipment, the third-party vendor is relieved of the burden of proving that the property is sold for storage, use or other consumption in this State if: (a) The third-party vendor: (1) Takes from his or her customer a certificate to the effect that the property is purchased for resale; or (2) Obtains any other evidence acceptable to the Department that the property is purchased for resale; and (b) His or her customer: (1) Is engaged in the business of selling tangible personal property; and (2) Is selling the property in the regular course of business.
Nev. Rev. Stat. § 361.7364 — NV Code / Title 32 / Chapter 361 / Section 361.7364
“Household” defined
Status: in_force

“ Household ” means a claimant and a spouse, parent, child or sibling, or any combination thereof.
Nev. Rev. Stat. § 366.010 — NV Code / Title 32 / Chapter 366 / Section 366.010
Short title
Status: in_force

This chapter is known and may be cited as the Special Fuel Tax Act of 1953.
Nev. Rev. Stat. § 360.800 — NV Code / Title 32 / Chapter 360 / Section 360.800
Definitions
Status: in_force

As used in NRS 360.800 to 360.840 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.805 to 360.820 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 373.060 — NV Code / Title 32 / Chapter 373 / Section 373.060
Effective date of tax imposed pursuant to NRS 373.030
Status: in_force

Any ordinance enacted pursuant to NRS 373.030 must provide that the county motor vehicle fuel tax will be imposed on the first day of the second calendar month following the enactment of the ordinance.
Nev. Rev. Stat. § 374.3305 — NV Code / Title 32 / Chapter 374 / Section 374.3305
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes
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, any tangible personal property sold by or to a nonprofit organization created for religious, charitable or educational purposes.
Nev. Rev. Stat. § 374.331 — NV Code / Title 32 / Chapter 374 / Section 374.331
Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization
Status: in_force

There are exempted from the taxes imposed by this chapter on the storage, use or other consumption of tangible personal property any such property loaned or donated to:

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

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

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

4. Any county, city, district or other political subdivision of this State.

5. Any organization created for religious, charitable or eleemosynary purposes, provided that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual.
Nev. Rev. Stat. § 361.471 — NV Code / Title 32 / Chapter 361 / Section 361.471
Definitions
Status: in_force

As used in NRS 361.471 to 361.4735 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.47111 to 361.4721 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 374.292 — NV Code / Title 32 / Chapter 374 / Section 374.292
Textbooks sold within Nevada System of Higher Education
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of textbooks sold within the Nevada System of Higher Education.
Nev. Rev. Stat. § 370.015 — NV Code / Title 32 / Chapter 370 / Section 370.015
“Cigarette vending machine operator” defined
Status: in_force

“ Cigarette vending machine operator ” means any retail dealer licensed to sell only Nevada stamped cigarettes by means of coin-operated machines anywhere in Nevada.
Nev. Rev. Stat. § 361.362 — NV Code / Title 32 / Chapter 361 / Section 361.362
Appeal on behalf of owner of property
Status: in_force

1. Except as otherwise provided in this section, at the time that a person files an appeal pursuant to NRS 361.356 , 361.357 or 361.360 on behalf of the owner of a property, the person shall provide to the county board of equalization or the State Board of Equalization, as appropriate, written authorization from the owner of the property that authorizes the person to file the appeal concerning the assessment that was made. The written authorization required by this subsection may be signed by: (a) The owner; or (b) A person employed by the owner or an affiliate of the owner who is acting within the scope of his or her employment.

2. If a person files the appeal in a timely manner without the written authorization required by subsection 1, the person may provide that written authorization within 48 hours after the last day allowed for filing the appeal.

3. If there is an objection to a written authorization provided pursuant to subsection 1, written notice specifying the grounds for the objection must be given to the person filing the appeal by the assessor: (a) By certified mail; or (b) If the person filing the appeal provided his or her electronic mail address on the form on which the appeal was filed, by electronic mail to the electronic mail address provided on that form.

4. If the person filing the appeal submits documentation necessary to cure the objection described in subsection 3 within 5 business days after receipt of the notice, the appeal must be deemed to be filed in a timely manner.
Nev. Rev. Stat. § 377B.010 — NV Code / Title 32 / Chapter 377B / Section 377B.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 377B.020 to 377B.050 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360B.370 — NV Code / Title 32 / Chapter 360B / Section 360B.370
Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment
Status: in_force

1. Except as otherwise provided in this section and NRS 360B.355 , the lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment shall be deemed to take place: (a) If the lease or rental requires recurring periodic payments, at the primary location of the property. For the purposes of this paragraph, the primary location of the property shall be deemed to be the address for the property provided by the lessee and set forth in the records maintained by the lessor in the ordinary course of business, regardless of the intermittent use of the property at different locations, unless the use of that address would constitute bad faith. (b) If the lease or rental does not require recurring periodic payments, at the location determined pursuant to NRS 360B.360 .

2. This section does not apply to the determination of any liability of a seller for any sales or use taxes imposed on: (a) The acquisition of tangible personal property for lease; or (b) Any accelerated or lump-sum payments made pursuant to a lease or rental of tangible personal property.
Nev. Rev. Stat. § 361.720 — NV Code / Title 32 / Chapter 361 / Section 361.720
Duties of district attorney on collection of delinquent taxes
Status: in_force

1. The district attorney shall: (a) On the receipt of any money for taxes, enter the same on his or her delinquent list, opposite the description of the property; (b) On Monday in each week, after the time fixed in this chapter for the commencement of actions against delinquent taxpayers, pay to the county treasurer all money collected by the district attorney for taxes, taking a receipt for the amounts so paid; and (c) At the same time, file with the county auditor a list of all judgments obtained by the district attorney up to the date for taxes under the provisions of this chapter, stating therein: (1) The names of the defendants, if known, or if unknown, a description of the property. (2) The amount of each judgment. (3) The name of the court in which the judgment was obtained.

2. On the Friday next preceding the first Monday in September in each year, the district attorney shall: (a) Pay to the county treasurer all money received by the district attorney from taxes and not previously paid over, taking a receipt therefor; (b) File with the county auditor a list of all judgments obtained by the district attorney and not previously filed as provided in subsection 1; and (c) Make out and file with the county auditor an affidavit stating that the district attorney has paid to the county treasurer all money collected by him or her for taxes prior to that date, and that the several lists filed by the district attorney, as directed in this section, contain all judgments obtained by him or her under the provisions of this chapter.
Nev. Rev. Stat. § 362.115 — NV Code / Title 32 / Chapter 362 / Section 362.115
Annual statement of estimated gross yield, net proceeds and royalties; use of statement
Status: in_force

1. In addition to the statement required by subsection 1 of NRS 362.110 , each person extracting any mineral in this State shall, on or before March 1 of each year, file with the Department a statement showing the estimated gross yield and estimated net proceeds from each such operation for the entire current calendar year and an estimate of all royalties that will be paid during the current calendar year.

2. The Department shall: (a) Use the statement filed pursuant to subsection 1 only to prepare estimates for use by local governments in the preparation of their budgets; and (b) Submit those estimates to the local governments on or before March 15 of each year.
Nev. Rev. Stat. § 369.230 — NV Code / Title 32 / Chapter 369 / Section 369.230
Recommendation of suspension or revocation of license by board of county commissioners or governing body of city; grounds
Status: in_force

The board of county commissioners or the governing body of a city, as applicable, may, upon its own motion, and shall, upon the verified complaint in writing of any person, investigate the action of any licensee under this chapter, and shall have power to recommend the temporary suspension or permanent revocation of a license for any one of the following acts or omissions:

1. Misrepresentation of a material fact by the applicant in obtaining a license under this chapter;

2. If the licensee violates or causes or permits to be violated any of the provisions of this chapter;

3. If the licensee commits any act which would be sufficient ground for the denial of an application for a license under this chapter;

4. If the licensee sells liquor to a wholesaler or retailer who is not a holder of a proper license or permit at such time; or

5. If the licensee fails to pay the excise tax or any penalty in connection therewith, in whole or in part, imposed by law, or violates any regulation of the Department respecting the same.
Nev. Rev. Stat. § 374.780 — NV Code / Title 32 / Chapter 374 / Section 374.780
Application of doctrine of res judicata
Status: in_force

In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same period as was involved in another case previously determined.
Nev. Rev. Stat. § 362.130 — NV Code / Title 32 / Chapter 362 / Section 362.130
Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments
Status: in_force

1. When the Department determines from the annual statement filed pursuant to NRS 362.110 the net proceeds of any minerals extracted, it shall prepare its certificate of the amount of the net proceeds and the tax due and send a copy of the certificate to the owner of the mine, operator of the mine or recipient of the royalty, as the case may be.

2. The certificate must be prepared and mailed not later than: (a) April 20 immediately following the month of February during which the annual statement was filed; or (b) April 30 immediately thereafter if an amended statement is filed in a timely manner.

3. The tax due as indicated in the certificate must be paid on or before May 10 of the year in which the certificate is received.

4. If an overpayment was made, the overpayment must be credited toward the payment due on May 10 of the next calendar year. If the certificate shows a net loss for the year covered by the certificate or an amount of tax due for that year which is less than an overpayment made for the preceding year, the amount or remaining amount of the overpayment must, after being credited against any amount then due from the taxpayer in accordance with NRS 360.236 , be refunded to the taxpayer within 30 days after the certification was sent to the taxpayer.
Nev. Rev. Stat. § 361.732 — NV Code / Title 32 / Chapter 361 / Section 361.732
Issuance of duplicate certificate of assignment
Status: in_force

If an assignee requests the county treasurer to issue a duplicate certificate of assignment, the assignee must submit to the county treasurer a notarized affidavit which attests that the original certificate was lost or destroyed. The county treasurer shall, upon receipt of the affidavit, issue to the assignee an exact duplicate of the certificate of assignment.
Nev. Rev. Stat. § 369.4867 — NV Code / Title 32 / Chapter 369 / Section 369.4867
Bulk sale of liquor by retailer
Status: in_force

1. A retailer who intends to make a bulk sale of liquor shall, at least 30 days before the proposed bulk sale, provide notice to: (a) A wholesaler who currently sells liquor to the retailer; and (b) A wholesaler who has sold liquor to the retailer within the immediately preceding 12 months.

2. The notice provided pursuant to subsection 1 must state: (a) That a sale of liquor which may constitute a bulk sale will be made; (b) The prospective date of the bulk sale; (c) The individual, partnership or corporate names and addresses of the retailer and the purchaser of the bulk sale; and (d) The address to which inquiries about the bulk sale may be made, if different from the retailer's address.

3. If the retailer owes a debt to the wholesaler associated with the purchase of the liquor that will be sold or transferred through the bulk sale, the notice provided pursuant to subsection 1 must be accompanied by: (a) A signed affidavit of the retailer which states that the debt owed to the wholesaler will be paid by the retailer to the wholesaler from the proceeds of the bulk sale; or (b) A signed assumption of the debt by the purchaser of the bulk sale, assuming all the debt owed by the retailer to the wholesaler.

4. Any bulk sale subject to the provisions of this section is void if the retailer fails to satisfy the requirements of subsection 2 or 3, as applicable.

5. As used in this section, “ bulk sale ” means the sale or transfer to a purchaser in bulk, and not in the ordinary course of the retailer's business, of 50 percent or more of the liquor sold by a wholesaler to the retailer and in the retailer's possession.
Nev. Rev. Stat. § 374.205 — NV Code / Title 32 / Chapter 374 / Section 374.205
Tax as debt to county
Status: in_force

The tax required to be collected by the retailer constitutes a debt owed by the retailer to the county.
Nev. Rev. Stat. § 375A.215 — NV Code / Title 32 / Chapter 375A / Section 375A.215
Bond for payment of tax
Status: in_force

1. If any personal representative fails to pay any tax imposed by NRS 375A.100 for which he or she is liable before the date the tax becomes delinquent, he or she must, on motion of the Department, be required by the district court having jurisdiction over the estate to execute a bond to the State of Nevada in an amount equal to twice the amount of the tax, with such sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of interest set by the Executive Director pursuant to NRS 375A.205 commencing on the date the tax became delinquent, unless otherwise provided in NRS 360.232 or 360.320 . The bond must be executed within a certain time 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.

3. If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected must be revoked upon motion of the Department.
Nev. Rev. Stat. § 375.300 — NV Code / Title 32 / Chapter 375 / Section 375.300
Provision of response to request submitted by taxpayer
Status: in_force

The county recorder shall provide a taxpayer with a response to any written request submitted by the taxpayer that relates to a tax imposed by this chapter within 30 days after the county treasurer receives the request.
Nev. Rev. Stat. § 361.625 — NV Code / Title 32 / Chapter 361 / Section 361.625
Payment of delinquent taxes before sale and institution of suit; filing of tax receipt
Status: in_force

At any time after June 1 and before the institution of suit, as provided in this chapter, and before the sale of the property, any delinquent taxpayer may pay to the ex officio tax receiver the taxes assessed against the delinquent, together with the penalties and costs provided by law, taking from the ex officio tax receiver a receipt for the amount paid. In cases where suit has been required, such receipt shall be filed with the district attorney of the county.
Nev. Rev. Stat. § 372B.240 — NV Code / Title 32 / Chapter 372B / Section 372B.240
Injunction or other process to prevent collection of taxes 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 of the excise taxes imposed by this chapter or any amount of tax, penalty or interest required to be collected.

2. No suit or proceeding, including, without limitation, a proceeding for judicial review, 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 within the time prescribed in NRS 372B.190 .
Nev. Rev. Stat. § 361.510 — NV Code / Title 32 / Chapter 361 / Section 361.510
Preparation of blank receipts for payment of taxes on movable personal property
Status: in_force

1. Except as otherwise provided in subsection 2, before June 1 of each year, the tax receiver of each county shall prepare suitable blank receipts that are sequentially numbered to be issued upon the payment, in cash, of taxes on movable personal property.

2. The provisions of this section do not apply in a county which provides receipts for such payments in cash which are produced by a computer.
Nev. Rev. Stat. § 363C.700 — NV Code / Title 32 / Chapter 363C / Section 363C.700
Remedies of State are cumulative
Status: in_force

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
Nev. Rev. Stat. § 376A.020 — NV Code / Title 32 / Chapter 376A / Section 376A.020
Adoption of open-space plan in certain counties
Status: in_force

<Section effective until Sept. 30, 2029, when it expires by limitation. See, also, section 376A.020 effective Oct. 1, 2029.>

1. The board of county commissioners of a county whose population is less than 700,000 may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for: (a) The development and use of open-space land for a period of 20 years; (b) The financing for the acquisition of open-space land; and (c) The maintenance of open-space land acquired pursuant to the open-space plan and the maintenance of any existing open-space land in the county.

2. Before the board of county commissioners adopts the open-space plan, the open-space plan must be found by the governing board for regional planning to be in conformance with the comprehensive regional plan adopted pursuant to NRS 278.0282 .

3. Before the open-space plan is adopted, the board of county commissioners shall: (a) Send a copy of the open-space plan to the city council of each incorporated city within the county and request that the city council review and comment on the open-space plan within 60 days after receipt of the open-space plan; and (b) Consider and respond to any comments provided by a city council that are received by the board of county commissioners within 90 days after sending the open-space plan to the city council.
Nev. Rev. Stat. § 363B.160 — NV Code / Title 32 / Chapter 363B / Section 363B.160
Interest on overpayments; disallowance of interest
Status: in_force

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

2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
Nev. Rev. Stat. § 362.095 — NV Code / Title 32 / Chapter 362 / Section 362.095
Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture
Status: in_force

1. Whenever any portion of a patented mine or mining claim is used by the patentee or a successor in interest for a purpose unrelated to mining or agriculture, the portion of such patented mine or mining claim so used shall cease to be a patented mine or mining claim or part thereof and shall be taxed as other real property is taxed.

2. For the purpose of this section, a dwelling placed upon a patented mine or mining claim to be occupied by the operator of such patented mine or mining claim or his or her agent is not a use unrelated to mining.

3. Whenever any patented mine or mining claim is taxed as real property, such taxation shall not affect the status of contiguous patented mines or mining claims.
Nev. Rev. Stat. § 377A.140 — NV Code / Title 32 / Chapter 377A / Section 377A.140
Public transit system in larger counties: Programs to reduce or manage motor vehicle traffic, and other services requested by general public
Status: in_force

A public transit system in a county whose population is 700,000 or more may, in addition to providing local transportation within the county and the services described in NRS 377A.130 , provide:

1. Programs to reduce or manage motor vehicle traffic; and

2. Any other services for a public transit system which are requested by the general public,

if those additional services are included and described in a long-range plan adopted pursuant to 23 U.S.C. § 134 and 49 U.S.C. § 5303 .
Nev. Rev. Stat. § 366.265 — NV Code / Title 32 / Chapter 366 / Section 366.265
Special fuel user: Display of identifying device; location of license or electronic device displaying license; fee for issuance of identifying device
Status: in_force

1. A special fuel user who is required to hold a special fuel user's license pursuant to the provisions of this chapter shall: (a) If the special fuel user uses special fuel in a motor vehicle that is operated or intended to operate interstate: (1) Obtain an identifying device issued pursuant to: (I) An agreement with the Department entered into pursuant to NRS 366.245 ; or (II) A cooperative agreement entered into pursuant to NRS 366.175 ; and (2) Conspicuously display that identifying device on the exterior of the motor vehicle in such location as is required pursuant to the cooperative agreement. (b) At any time the special fuel user is using special fuel in this State, ensure that his or her license, a reproduction of the license that is authorized by the Department or an electronic device that displays the license in an electronic format that is authorized by the Department is located in the motor vehicle.

2. The Department may establish by regulation a fee for the issuance of the identifying device described in subsection 1, in an amount not to exceed the estimated administrative costs of issuing the device. If the Department establishes the fee and issues such a device to a special fuel user or provides such a device to the special fuel user under the terms of an agreement entered into pursuant to NRS 366.245 , it shall charge and collect the fee from the special fuel user.

3. If proof of licensure is provided by means of an electronic device: (a) The person who presents the electronic device assumes all liability for any resulting damage to the electronic device; and (b) The licensee may be held liable for other infractions indicated by the electronic image displaying evidence of licensure.
Nev. Rev. Stat. § 363B.080 — NV Code / Title 32 / Chapter 363B / Section 363B.080
Examination of records by Department; payment of expenses of Department for examination of records outside 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 required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the 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. § 374.025 — NV Code / Title 32 / Chapter 374 / Section 374.025
“Business” defined
Status: in_force

“Business” includes any activity engaged in by any person or caused to be engaged in by the person with the object of gain, benefit or advantage, either direct or indirect.
Nev. Rev. Stat. § 375B.250 — NV Code / Title 32 / Chapter 375B / Section 375B.250
Interest on delinquent payments
Status: in_force

1. Except as otherwise provided in NRS 360.232 and 360.320 , if the tax is paid after the due date, the tax bears interest at the rate set by the Executive Director, from the due date of the return.

2. The Executive Director shall set and maintain the rate of interest for late payments at the highest rate permissible pursuant to Section 4 of Article 10 of the Nevada Constitution .
Nev. Rev. Stat. § 372.390 — NV Code / Title 32 / Chapter 372 / Section 372.390
Affixing and cancelling of revenue stamps
Status: in_force

The Department, if it deems it necessary to insure the collection of the taxes, may provide by regulation for the collection of the taxes by the affixing and cancelling of revenue stamps and may prescribe the form and method of the affixing and cancelling.
Nev. Rev. Stat. § 360.2935 — NV Code / Title 32 / Chapter 360 / Section 360.2935
Refund to taxpayer of overpayment together with payment of interest; disallowance of interest
Status: in_force

1. Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refund together with interest at a rate determined pursuant to NRS 17.130 .

2. No interest is allowed on a refund of: (a) Any penalties or interest paid by a taxpayer; or (b) Any tax which was over-collected by the taxpayer and which the taxpayer is required to refund to the person from whom it was collected.
Nev. Rev. Stat. § 370.430 — NV Code / Title 32 / Chapter 370 / Section 370.430
Penalty for exportation of unstamped cigarettes to unauthorized persons
Status: in_force

Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized by that state to possess unstamped cigarettes is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 360.757 — NV Code / Title 32 / Chapter 360 / Section 360.757
Notice and meeting required for Office of Economic Development to take action on any application for abatement
Status: in_force

<Section effective until June 30, 2035, when it expires by limitation. See, also, section 360.757 effective July 1, 2035, through Dec. 31, 2056, when it expires by limitation, and section effective Jan. 1, 2057.>

1. The Office of Economic Development shall not take any action on an application for any abatement of taxes pursuant to NRS 274.310 , 274.320 , 274.330 , 360.750 , 360.753 or 360.754 or any other specific statute unless the Office: (a) Takes that action at a public meeting conducted for that purpose; and (b) At least 30 days before the meeting, provides notice of the application to: (1) 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 pertinent business is or will be located; (2) The governing body of any other political subdivision that could be affected by the abatement; and (3) The general public.

2. The notice required by this section must set forth the date, time and location of the meeting at which the Office of Economic Development will consider the application.

3. The Office of Economic Development shall adopt regulations relating to the notice required by this section.
Nev. Rev. Stat. § 375.270 — NV Code / Title 32 / Chapter 375 / Section 375.270
Provision of instructions to taxpayer
Status: in_force

The county recorder shall provide each taxpayer who it determines may be liable for taxes pursuant to this chapter with simplified written instructions concerning the rights and responsibilities of the taxpayer, including the:

1. Keeping of records sufficient for audit purposes;

2. Procedures for paying any taxes that are due; and

3. Procedures for challenging any liability for any tax, penalties or interest and for requesting refunds of any erroneously paid tax, including the steps for appealing a denial thereof.
Nev. Rev. Stat. § 362.140 — NV Code / Title 32 / Chapter 362 / Section 362.140
Rate of tax upon net proceeds
Status: in_force

1. Except as otherwise provided in this section, the rate of tax upon the net proceeds of each geographically separate extractive operation depends upon the ratio of the net proceeds to the gross proceeds of that operation as a whole, according to the following table: Net Proceeds as Percentage Rate of Tax as Percentage of Gross Proceeds of Net Proceeds Less than 10․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ 2.00 10 or more but less than 18․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ 2.50 18 or more but less than 26․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ 3.00 26 or more but less than 34․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ 3.50 34 or more but less than 42․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ 4.00 42 or more but less than 50․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ 4.50 50 or more․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ 5.00

2. If the combined rate of tax ad valorem which would be assessed but for the provisions of Section 5 of Article 10 of the Constitution of this state , including any rate levied by the State of Nevada, upon property at the situs of the operation is more than 2 percent, the minimum rate of tax under this section equals that rate of tax ad valorem.

3. The rate of tax upon royalties is 5 percent.

4. The rate of tax upon the net proceeds of a geothermal operation taxable pursuant to NRS 362.100 is the combined rate of tax ad valorem applicable to the property at the situs of the operation.

5. The rate of tax upon an operation for which the net proceeds in a calendar year exceed $4,000,000 is 5 percent.
Nev. Rev. Stat. § 372.740 — NV Code / Title 32 / Chapter 372 / Section 372.740
Examinations and investigations; payment of expenses for examination of records outside State
Status: in_force

1. The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.

2. Any person selling or purchasing tangible personal property in this State who: (a) Is required to: (1) Obtain a permit pursuant to NRS 360.5971 or register pursuant to NRS 360B.200 ; or (2) File a return pursuant to subsection 2 of NRS 372.360 ; and (b) Keeps outside of this State his or her records, receipts, invoices and other documents relating to sales the person has made or the use tax due this State, 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. § 361.040 — NV Code / Title 32 / Chapter 361 / Section 361.040
“Resident” defined
Status: in_force

“Resident” means a person who has established a residence in the State of Nevada, and has actually resided in this state for at least 6 months.
Nev. Rev. Stat. § 360.870 — NV Code / Title 32 / Chapter 360 / Section 360.870
Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports
Status: in_force

The Division shall, on or before October 1 of each year, prepare and submit to the Governor and to the Director of the Legislative Counsel Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year:

1. The number of applications submitted for a certificate of eligibility for transferable tax credits pursuant to NRS 360.867 ;

2. The number of projects for which transferable tax credits were approved;

3. Each type of project for which transferable tax credits were approved;

4. The amount of transferable tax credits approved;

5. The amount of transferable tax credits used;

6. The amount of transferable tax credits transferred;

7. The amount of transferable tax credits taken against each allowable fee or tax, including the actual amount used and outstanding, in total and for each project; and

8. The number of units of affordable housing created because of the issuance of transferable tax credits pursuant to NRS 360.867 . As used in this subsection, “ unit of affordable housing ” means a residential unit in a project that is a rent-restricted unit, as defined in 26 U.S.C. § 42(g)(2) .
Nev. Rev. Stat. § 360A.080 — NV Code / Title 32 / Chapter 360A / Section 360A.080
Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department
Status: in_force

The Department may:

1. Enter into a written agreement with a person who is required to pay the taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 for the payment of delinquent taxes or fees, interest or penalties imposed pursuant to those provisions.

2. Adopt regulations providing for: (a) The payment of delinquent taxes or fees, interest or penalties upon the execution of a written agreement between the Department and such a person; and (b) The cancellation of such an agreement if the person becomes delinquent in his or her payment of the delinquent taxes or fees, interest or penalties owed to the Department pursuant to the provisions of chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 .
Nev. Rev. Stat. § 361.2445 — NV Code / Title 32 / Chapter 361 / Section 361.2445
Conversion of mobile or manufactured home from real to personal property
Status: in_force

1. A mobile or manufactured home which has been converted to real property pursuant to NRS 361.244 may not be removed from the real property to which it is affixed unless, at least 30 days before removing the mobile or manufactured home: (a) The owner: (1) Files with the Division an affidavit stating that the sole purpose for converting the mobile or manufactured home from real to personal property is to effect a transfer of the title to the mobile or manufactured home; (2) Files with the Division the affidavit of consent to the removal of the mobile or manufactured home of each person who holds any legal interest in the real property to which the mobile or manufactured home is affixed; and (3) Gives written notice to the county assessor of the county in which the real property is situated; and (b) The county tax receiver certifies in writing that all taxes for the fiscal year on the mobile or manufactured home and the real property to which the mobile or manufactured home is affixed have been paid.

2. The county assessor shall not remove a mobile or manufactured home from the tax rolls until: (a) The county assessor has received verification that there is no security interest in the mobile or manufactured home or the holders of security interests have agreed in writing to the conversion of the mobile or manufactured home to personal property; and (b) An affidavit of conversion of the mobile or manufactured home from real to personal property has been recorded in the county recorder's office of the county in which the real property to which the mobile or manufactured home was affixed is situated.

3. A mobile or manufactured home which is physically removed from real property pursuant to this section shall be deemed to be personal property immediately upon its removal.

4. The Department shall adopt: (a) Such regulations as are necessary to carry out the provisions of this section; and (b) A standard form for the affidavits required by this section.

5. Before the owner of a mobile or manufactured home that has been converted to personal property pursuant to this section may transfer ownership of the mobile or manufactured home, he or she must obtain a certificate of title from the Division.

6. For the purposes of this section, the removal of a mobile or manufactured home from real property includes the detachment of the mobile or manufactured home from its foundation, other than temporarily for the purpose of making repairs or improvements to the mobile or manufactured home or the foundation.

7. An owner who physically removes a mobile or manufactured home from real property in violation of this section is liable for all legal costs and fees, plus the actual expenses, incurred by a person who holds any interest in the real property to restore the real property to its former condition. Any judgment obtained pursuant to this section may be recorded as a lien upon the mobile or manufactured home so removed.

8. As used in this section: (a) “ Division ” means the Housing Division of the Department of Business and Industry. (b) “ Owner ” means any person who holds an interest in the mobile or manufactured home or the real property to which the mobile or manufactured home is affixed evidenced by a conveyance or other instrument which transfers that interest to him or her and is recorded in the office of the county recorder of the county in which the mobile or manufactured home and real property are situated, but does not include the owner or holder of a right-of-way, easement or subsurface property right appurtenant to the real property.
Nev. Rev. Stat. § 361A.020 — NV Code / Title 32 / Chapter 361A / Section 361A.020
“Agricultural real property” defined
Status: in_force

1. “Agricultural real property” means: (a) Land devoted exclusively for at least 3 consecutive years immediately preceding the assessment date to agricultural use. (b) Land leased by the owner to another person for agricultural use and composed of any lot or parcel which: (1) Includes at least 7 acres of land devoted to accepted agricultural practices; or (2) Is contiguous to other agricultural real property owned by the lessee. (c) Land covered by a residence or necessary to support the residence if it is part of a qualified agricultural parcel.

2. The term does not include any land with respect to which the owner has granted and has outstanding any lease or option to buy the surface rights for other than agricultural use, except leases for the exploration of geothermal resources as defined in NRS 361.027 , mineral resources or other subsurface resources, or options to purchase such resources, if such exploration does not interfere with the agricultural use of the land.

3. As used in this section, “accepted agricultural practices” means a mode of operation that is common to farms or ranches of a similar nature, necessary for the operation of such farms or ranches to obtain a profit in money and customarily utilized in conjunction with agricultural use.
Nev. Rev. Stat. § 374.115 — NV Code / Title 32 / Chapter 374 / Section 374.115
Method of collection
Status: in_force

The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.
Nev. Rev. Stat. § 370.013 — NV Code / Title 32 / Chapter 370 / Section 370.013
“Cigarette package” defined
Status: in_force

“ Cigarette package ” means the individual pack, box or other container that contains a cigarette. The term does not include a container that itself contains other containers, such as a carton of cigarettes.
Nev. Rev. Stat. § 361.010 — NV Code / Title 32 / Chapter 361 / Section 361.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 361.013 to 361.043 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 370.200 — NV Code / Title 32 / Chapter 370 / Section 370.200
Sale of cigarette revenue stamps by sheriff and city officers
Status: in_force

1. The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps.

2. The sheriff and city officers shall: (a) Serve as such agent without additional compensation; and (b) On or before the last day of the month following the month in which the sale of cigarette stamps occurred, make a return of all receipts collected from sales of cigarette revenue stamps to the Department, accompanied by a remittance payable to the order of the Department.
Nev. Rev. Stat. § 361.605 — NV Code / Title 32 / Chapter 361 / Section 361.605
Rental of property held in trust; application of rents
Status: in_force

While property is held in trust as provided in this chapter, the county treasurer, or his or her successor in office, may collect any rents arising from the property during the time the property is subject to redemption. After the time of redemption has expired, until the property is sold, the county treasurer, or his or her successor in office, may rent the property, with the approval of the board of county commissioners, for a price to be fixed in its minutes. The rents must be paid out by the county treasurer, or his or her successor in office, for the payment of any taxes, penalties, interest and costs already assessed and afterward accruing upon the property.
Nev. Rev. Stat. § 374.050 — NV Code / Title 32 / Chapter 374 / Section 374.050
“Purchase” defined
Status: in_force

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

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

3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.
Nev. Rev. Stat. § 375B.310 — NV Code / Title 32 / Chapter 375B / Section 375B.310
Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien
Status: in_force

1. The tax imposed by NRS 375B.100 becomes a lien upon the generation-skipping transfer on the date of the transfer and remains as such until the tax, interest and penalties owed to the State are paid or the lien is otherwise discharged.

2. If a person who is liable for the generation-skipping transfer tax transfers property which was part of a generation-skipping transfer to a bona fide purchaser or holder of a security interest the lien imposed by subsection 1 attaches at the moment of the transfer to all of the property of the person liable for the tax including property he or she acquires after the transfer, except the property which is transferred to a bona fide purchaser or a holder of a security interest. The lien does not attach to the property transferred to a bona fide purchaser or a holder of a security interest but it attaches to the consideration received for the property by the person who is liable for the tax.

3. The tax owed to the State of Nevada is a lien upon all generation-skipping transfers made during the period for which the return is filed. If the lien is not extinguished or otherwise released or discharged, it expires 10 years after the date a determination of deficiency is issued if, within that period, no notice of the lien has been recorded or filed as provided in NRS 360.450 . Except as otherwise provided in this section, the provisions of NRS 360.420 to 360.560 , inclusive, apply to the lien.
Nev. Rev. Stat. § 362.110 — NV Code / Title 32 / Chapter 362 / Section 362.110
Annual statement of gross yield and claimed net proceeds; annual list of lessees
Status: in_force

1. Every person extracting any mineral in this State or receiving any royalty: (a) Shall, on or before February 16 of each year, file with the Department a statement showing the gross yield and claimed net proceeds from each geographically separate operation where a mineral is extracted by that person during the calendar year immediately preceding the year in which the statement is filed. (b) May have up to 30 days after filing the statement required by paragraph (a) to file an amended statement.

2. The statement must: (a) Show the claimed deductions from the gross yield in the detail set forth in NRS 362.120 . The deductions are limited to the costs incurred during the calendar year immediately preceding the year in which the statement is filed. (b) Be in the form prescribed by the Department. (c) Be verified by the manager, superintendent, secretary or treasurer of the corporation, or by the owner of the operation, or, if the owner is a natural person, by someone authorized in his or her behalf.

3. Each recipient of a royalty as described in subsection 1 shall annually file with the Department a list showing each of the lessees responsible for taxes due in connection with the operation or operations included in the statement filed pursuant to subsections 1 and 2.
Nev. Rev. Stat. § 361.47111 — NV Code / Title 32 / Chapter 361 / Section 361.47111
“Ad valorem taxes” defined
Status: in_force

“Ad valorem taxes” does not include any assessments levied pursuant to NRS 533.190 , 533.285 or 534.040 .
Nev. Rev. Stat. § 372.810 — NV Code / Title 32 / Chapter 372 / Section 372.810
Rights of Indians not abridged
Status: in_force

Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act ( 25 U.S.C. §§ 476 et seq. ).
Nev. Rev. Stat. § 372A.100 — NV Code / Title 32 / Chapter 372A / Section 372A.100
Destruction of spoiled or unusable revenue stamps
Status: in_force

Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be destroyed. The written authorization of the State Board of Examiners must set forth the number, denomination and face value of the stamps.
Nev. Rev. Stat. § 365.605 — NV Code / Title 32 / Chapter 365 / Section 365.605
Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice
Status: in_force

1. The Department may seal a fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier, if the retailer, dealer or supplier: (a) Becomes delinquent in payment of any amount due pursuant to the provisions of this chapter; (b) Operates without the license required by the provisions of this chapter; or (c) Operates without the bond or cash deposit required by the provisions of this chapter.

2. A fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier, may be sealed until all required reports are filed, the tax, penalties and interest are paid in full, the required license is obtained and the bond or cash deposit is provided.

3. Before sealing a fuel pump or the metered pipes and hoses of a rack, the Department must send a notice by registered or certified mail to the retailer, dealer or supplier at his or her last known address ordering him or her to appear before the Department at a time not less than 10 days after the mailing of the notice and show cause why the fuel pump or the metered pipes and hoses of the rack should not be sealed.
Nev. Rev. Stat. § 360A.090 — NV Code / Title 32 / Chapter 360A / Section 360A.090
Priority of right to receive payments in satisfaction of amounts due
Status: in_force

1. The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 must be satisfied first if: (a) The person is insolvent; (b) The person makes a voluntary assignment of his or her assets; (c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or (d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.

2. This section does not give the State of Nevada a preference over: (a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or (b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195 .