Nev. Rev. Stat. § 375A.040 — NV Code / Title 32 / Chapter 375A / Section 375A.040
“Personal representative” defined
Status: in_force

“Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent.
Nev. Rev. Stat. § 373.062 — NV Code / Title 32 / Chapter 373 / Section 373.062
Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption
Status: in_force

1. In a county whose population is less than 100,000 and for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150 , the board may by ordinance impose a tax on special fuel that consists of diesel fuel sold in the county in an amount not to exceed 5 cents per gallon.

2. A board may not adopt an ordinance authorized by this section unless: (a) The ordinance is approved by at least a two-thirds majority of the members of the board; or (b) A question concerning the imposition of the tax pursuant to this section is first approved by a majority of the registered voters of the county voting upon the question, which the board may submit to the voters at any general election. The Committee on Local Government Finance shall annually provide to each city clerk, county clerk and district attorney in a county whose population is less than 100,000 forms for submitting a question to the registered voters of a county pursuant to this paragraph. Any question submitted to the registered voters of a county pursuant to this paragraph must be in the form most recently provided by the Committee on Local Government Finance.

3. A tax imposed pursuant to this section is in addition to other special fuel taxes imposed pursuant to the provisions of chapters 366 and 445C of NRS.

4. If an ordinance adopted pursuant to this section imposes the tax in an amount that is less than 5 cents per gallon, any increase in the amount of the tax must be approved in the manner set forth in subsection 2. Any such increase must not cause the amount of the tax authorized by this section to exceed 5 cents per gallon.

5. Except as otherwise provided in this subsection, any ordinance enacted pursuant to this section must provide that the tax authorized by this section, or any change in the amount of the tax, will become effective on the first day of the second calendar month following enactment of the ordinance imposing, or changing the amount of, the tax. An ordinance adopted pursuant to this section to impose the tax authorized by this section may not become effective earlier than January 1, 2020.

6. Any tax imposed pursuant to the provisions of this section does not apply to any sales or uses described in NRS 366.200 , except to any sales or uses described in subsection 1 of that section of any diesel fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both: (a) As diesel fuel to which dye has been added pursuant to such law; and (b) As diesel fuel to which dye has not been added pursuant to such law.
Nev. Rev. Stat. § 360.210 — NV Code / Title 32 / Chapter 360 / Section 360.210
Power of Department to appraise and assess property
Status: in_force

The Department has the original power of appraisal and assessment of all property mentioned in NRS 361.320 .
Nev. Rev. Stat. § 363B.250 — NV Code / Title 32 / Chapter 363B / Section 363B.250
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. § 372.220 — NV Code / Title 32 / Chapter 372 / Section 372.220
Registration of retailers; registration of certain businesses when obtaining state business license
Status: in_force

1. Every retailer who sells tangible personal property for storage, use or other consumption in this State shall register with the Department and give: (a) The name and address of all agents operating in this State. (b) The location of all distribution or sales houses or offices or other places of business in this State. (c) Such other information as the Department may require.

2. Every business that purchases tangible personal property for storage, use or other consumption in this State shall, at the time the business obtains a state business license pursuant to chapter 76 of NRS, register with the Department on a form prescribed by the Department. As used in this section, “business” has the meaning ascribed to it in NRS 76.020 .
Nev. Rev. Stat. § 361.032 — NV Code / Title 32 / Chapter 361 / Section 361.032
“Property of an interstate or intercounty nature” defined
Status: in_force

“Property of an interstate or intercounty nature” means tangible property that:

1. Physically crosses a county or state boundary; and

2. Is used directly in the operation of the business.
Nev. Rev. Stat. § 374.180 — NV Code / Title 32 / Chapter 374 / Section 374.180
Improper use of resale certificate; penalty
Status: in_force

Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor.
Nev. Rev. Stat. § 372A.120 — NV Code / Title 32 / Chapter 372A / Section 372A.120
Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance
Status: in_force

1. The Department shall immediately deliver any controlled substances which come into its possession in the course of administering NRS 372A.060 to 372A.130 , inclusive, with a full accounting to the Investigation Division of the Department of Public Safety.

2. The Investigation Division of the Department of Public Safety and every other law enforcement agency shall notify the Department of each person it discovers having possession of a controlled substance and the serial number of any stamps affixed.
Nev. Rev. Stat. § 375A.305 — NV Code / Title 32 / Chapter 375A / Section 375A.305
Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien
Status: in_force

1. The tax imposed by NRS 375A.100 becomes a lien upon the gross estate of the decedent on the date of death and remains as such until the tax, interest and penalties owed to the State are paid or the lien is otherwise discharged.

2. If the tax is not paid when due, the person who had possession of the property of the gross estate on the date of death of the decedent is personally liable for the tax. If the person who is liable for the tax transfers property of the gross estate 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 who is liable for the tax including property the person 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 any 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. 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 .

4. Except as otherwise provided in this section, the provisions of NRS 360.420 to 360.560 , inclusive, apply to the lien.
Nev. Rev. Stat. § 368A.097 — NV Code / Title 32 / Chapter 368A / Section 368A.097
“Shopping mall” defined
Status: in_force

“ Shopping mall ” includes any area or premises where multiple vendors assemble for the primary purpose of selling goods or services, regardless of whether consideration is collected for the right or privilege of entering that area or those premises.
Nev. Rev. Stat. § 361.768 — NV Code / Title 32 / Chapter 361 / Section 361.768
Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property
Status: in_force

1. If an overassessment of real or personal property appears upon the secured tax roll of any county because of a factual error concerning its existence, size, quantity, age, use or zoning or legal or physical restrictions on its use within 3 years after the end of the fiscal year for which the assessment was made, the county assessor shall make a report thereof to the board of county commissioners of the county.

2. The board of county commissioners shall examine the error so reported, together with any evidence presented and, if satisfied that the error is factual, shall: (a) By an order entered in the minutes of the board, direct the county treasurer to correct the error; and (b) Deliver a copy of the order to the county treasurer, who shall make the necessary adjustments to the tax bill and correct the secured tax roll. The adjustment may be a full refund or a credit against taxes due which may be allocated over a period no longer than 3 years.

3. Partial or complete destruction of a real property improvement or of personal property may be adjusted pro rata if the destruction occurred on or after the lien date and the property was rendered unusable or uninhabitable for a period of not less than 90 consecutive days. The adjustments may be made in the form of a credit on taxes due or a refund if taxes have been paid for the period. The county assessor shall notify the county treasurer of each adjustment. The county assessor shall report recommended adjustments to the board of county commissioners no later than June 30 of each fiscal year.
Nev. Rev. Stat. § 361A.090 — NV Code / Title 32 / Chapter 361A / Section 361A.090
Legislative declaration
Status: in_force

1. It is the intent of the Legislature to: (a) Constitute agricultural and open-space real property as a separate class for taxation purposes; and (b) Provide a separate plan for: (1) Appraisal and valuation of such property for assessment purposes; and (2) Partial deferred taxation of such property with tax recapture as provided in NRS 361A.280 and 361A.283 .

2. The Legislature hereby declares that it is in the best interest of the State to maintain, preserve, conserve and otherwise continue in existence adequate agricultural and open-space lands and the vegetation thereon to assure continued public health and the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the State and its citizens.

3. The Legislature hereby further finds and declares that the use of real property and improvements on that real property as a golf course achieves the purpose of conserving and enhancing the natural and scenic resources of this State and promotes the conservation of open space.
Nev. Rev. Stat. § 370.210 — NV Code / Title 32 / Chapter 370 / Section 370.210
Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State
Status: in_force

1. A wholesale dealer located within the borders of this State shall affix stamps to all applicable cigarette packages within 20 days after receipt. A wholesale dealer may set aside, without affixing stamps, only that part of the stock of the wholesale dealer that is identified for sale or distribution outside of the borders of this State. A wholesale dealer must identify any stock to be set aside pursuant to this subsection within 20 days after the receipt of that stock.

2. A wholesale dealer may affix stamps only to cigarette packages that the wholesale dealer has received directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713 .

3. If a wholesale dealer maintains stocks of unstamped cigarette packages as authorized pursuant to subsection 1, those unstamped cigarette packages must be stored separately from stamped cigarette packages and must not be transferred by the wholesale dealer to another facility of the wholesale dealer within the borders of this State or to any other person within the borders of this State.

4. A person shall not affix stamps to any cigarette packages except upon the premises described in the license of a wholesale dealer or upon other premises where authorized by regulation.
Nev. Rev. Stat. § 374.2892 — NV Code / Title 32 / Chapter 374 / Section 374.2892
Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer
Status: in_force

For the purposes of the tax on the use or other consumption of tangible personal property, the complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of the retailer does not lose its tax-exempt status as food for human consumption as the result of being so provided.
Nev. Rev. Stat. § 360.894 — NV Code / Title 32 / Chapter 360 / Section 360.894
Duty of lead participant to provide records to verify eligibility for transferable tax credits and partial abatement of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation
Status: in_force

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

1. The lead participant in a qualified project shall, upon the request of the Office of Economic Development, furnish the Office with copies of all records necessary to verify that the qualified project meets the eligibility requirements for any transferable tax credits issued pursuant to NRS 360.891 and the partial abatement of any taxes pursuant to NRS 360.893 .

2. The lead participant shall repay to the Department or the Nevada Gaming Control Board, as applicable, any portion of the transferable tax credits to which the lead participant is not entitled if: (a) The participants in the qualified project collectively fail to make the investment in this State necessary to support the determination by the Executive Director of the Office of Economic Development that the project is a qualified project; (b) The participants in the qualified project collectively fail to employ the number of qualified employees identified in the certificate of eligibility approved for the qualified project; (c) The lead participant submits any false statement, representation or certification in any document submitted for the purpose of obtaining transferable tax credits; or (d) The lead participant otherwise becomes ineligible for transferable tax credits after receiving the transferable tax credits pursuant to NRS 360.880 to 360.896 , inclusive.

3. Transferable tax credits purchased in good faith are not subject to forfeiture unless the transferee submitted fraudulent information in connection with the purchase.

4. Notwithstanding any provision of this chapter or chapter 361 of NRS , if the lead participant in a qualified project for which a partial abatement has been approved pursuant to NRS 360.893 and is in effect: (a) Fails to meet the requirements for eligibility pursuant to that section; or (b) Ceases operation before the time specified in the agreement described in paragraph (e) of subsection 4 of NRS 360.889 , the lead participant shall repay to the Department or, if the partial abatement is from the property tax imposed by chapter 361 of NRS , to the appropriate county treasurer, the amount of the partial abatement that was allowed to the lead participant pursuant to NRS 360.893 before the failure of the lead participant to meet the requirements for eligibility. Except as otherwise provided in NRS 360.232 and 360.320 , the lead participant shall, in addition to the amount of the partial abatement required to be repaid by the lead participant pursuant to this subsection, pay interest on the amount due from the lead participant at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.

5. The Secretary of State may, upon application by the Executive Director of the Office, revoke or suspend the state business license of the lead participant in a qualified project which is required to repay any portion of transferable tax credits pursuant to subsection 2 or the amount of any partial abatement pursuant to subsection 4 and which the Office determines is not in compliance with the provisions of this section governing repayment. If the state business license of the lead participant in a qualified project is suspended or revoked pursuant to this subsection, the Secretary of State shall provide written notice of the action to the lead participant. The Secretary of State shall not reinstate a state business license suspended pursuant to this subsection or issue a new state business license to the lead participant whose state business license has been revoked pursuant to this subsection unless the Executive Director of the Office provides proof satisfactory to the Secretary of State that the lead participant is in compliance with the requirements of this section governing repayment.
Nev. Rev. Stat. § 360B.060 — NV Code / Title 32 / Chapter 360B / Section 360B.060
“Certified service provider” defined
Status: in_force

“ Certified service provider ” means an agent certified pursuant to the Agreement to perform all of a seller's sales and use tax functions, other than the seller's obligation to remit the taxes on its own purchases.
Nev. Rev. Stat. § 363C.100 — NV Code / Title 32 / Chapter 363C / Section 363C.100
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 that purpose.

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. § 368A.250 — NV Code / Title 32 / Chapter 368A / Section 368A.250
Certification of excess amount collected; credit and refund
Status: in_force

If the Department determines that any tax, penalty or interest it is required to collect has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in its records and shall certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person or his or her successors in interest.
Nev. Rev. Stat. § 365.330 — NV Code / Title 32 / Chapter 365 / Section 365.330
Due date of tax; when payment by mail is deemed received; receipt for payment; retention of percentage of tax for certain costs; maintenance of separate account
Status: in_force

1. The excise taxes imposed by this chapter are due on or before the last day of the first month following the month to which they relate.

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

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

4. The Department shall deliver the taxes to the State Treasurer, who shall provide a receipt for the payment of the taxes to the person who made the payment.

5. Except as otherwise provided in subsection 6: (a) From the tax found to be due upon any statement submitted by a dealer pursuant to NRS 365.170 , the dealer may retain an amount equal to 2 percent of the amount of the tax collected to cover the dealer's costs of collection of the tax and of compliance with this chapter, and the dealer's handling losses occasioned by evaporation, spillage or other similar causes. (b) Each supplier may retain an amount equal to 2 percent of the amount of the tax collected by the supplier to cover the supplier's costs of collection of the tax and of compliance with this chapter, and the supplier's handling losses occasioned by evaporation, spillage or other similar causes.

6. A dealer or supplier who fails to submit a tax return when due pursuant to this chapter or fails to pay the tax when due pursuant to this chapter is not entitled to retain any of the amount authorized pursuant to subsection 5 for any month for which a tax return is not filed when due or a payment is not made when due.

7. If the Department determines that a dealer or supplier, or any unlicensed person who collects an excise tax, has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the dealer, supplier or unlicensed person to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State. The dealer, supplier or unlicensed person shall comply with the order immediately upon receiving notification of the order from the Department.
Nev. Rev. Stat. § 366.697 — NV Code / Title 32 / Chapter 366 / Section 366.697
Monthly reports by special fuel manufacturers
Status: in_force

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

1. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer manufactured, blended, produced, refined, prepared, distilled or compounded in this State;

2. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer manufactured, blended, produced, refined, prepared, distilled or compounded for personal use in this State;

3. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer sold or delivered in this State;

4. The name and mailing address of each person to whom the special fuel manufacturer sold or delivered special fuel containing biodiesel or biodiesel blend in this State; and

5. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer sold or distributed to each person described in subsection 4.
Nev. Rev. Stat. § 360B.260 — NV Code / Title 32 / Chapter 360B / Section 360B.260
Direct pay permits: Use; application for permit
Status: in_force

1. A purchaser may purchase tangible personal property without paying to the seller at the time of purchase the sales and use taxes that are due thereon if: (a) The seller does not maintain a place of business in this State; and (b) The purchaser has obtained a direct pay permit pursuant to the provisions of this section.

2. A purchaser who wishes to obtain a direct pay permit must file with the Department an application for such a permit that: (a) Is on a form prescribed by the Department; and (b) Sets forth such information as is required by the Department.

3. The application must be signed by: (a) The owner if he or she is a natural person; (b) A member or partner if the seller is an association or partnership; or (c) An executive officer or some other person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer's authority must be attached to the application.

4. Any purchaser who obtains a direct pay permit pursuant to this section shall: (a) Determine the amount of sales and use taxes that are due and payable to this State, a local government of this State or an Indian reservation or Indian colony in this State upon the purchase of tangible personal property from such a seller; and (b) Report and pay those taxes to the appropriate authority.
Nev. Rev. Stat. § 360.5971 — NV Code / Title 32 / Chapter 360 / Section 360.5971
Registration or permit required to engage in or conduct business as seller; application for permit
Status: in_force

1. Every person desiring to engage in or conduct business as a seller within this State must: (a) Register with the Department pursuant to NRS 360B.200 ; or (b) File with the Department an application for a permit for each place of business.

2. Every application for a permit must: (a) Be made upon a form prescribed by the Department. (b) Set forth the name under which the applicant transacts or intends to transact business and the location of the applicant's place or places of business. (c) Set forth any other information which the Department may require. (d) Be signed by: (1) The owner if he or she is a natural person; (2) A member or partner if the seller is an association or partnership; or (3) An executive officer or some person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer's authority must be attached to the application.
Nev. Rev. Stat. § 374.723 — NV Code / Title 32 / Chapter 374 / Section 374.723
Application of chapter 360B of NRS
Status: in_force

This chapter must be administered in accordance with the provisions of chapter 360B of NRS .
Nev. Rev. Stat. § 372A.350 — NV Code / Title 32 / Chapter 372A / Section 372A.350
Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected
Status: in_force

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

2. In any such judgment, interest must be allowed at the rate of 3 percent per annum upon any amount found to have been erroneously or illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
Nev. Rev. Stat. § 374.175 — NV Code / Title 32 / Chapter 374 / Section 374.175
Liability of purchaser who gives and seller who takes resale certificate
Status: in_force

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

2. As used in this section, “ seller ” includes a certified service provider, as that term is defined in NRS 360B.060 , acting on behalf of a seller who is registered pursuant to NRS 360B.200 .
Nev. Rev. Stat. § 369.181 — NV Code / Title 32 / Chapter 369 / Section 369.181
Definitions
Status: in_force

As used in NRS 369.180 , unless the context otherwise requires:

1. “Alcoholic beverage” means any spirituous, vinous or malt liquor which contains 1 percent or more ethyl alcohol by volume.

2. “Engage in” includes participation in a business as an owner or partner, or through a subsidiary, affiliate, ownership equity or in any other manner.
Nev. Rev. Stat. § 361.4715 — NV Code / Title 32 / Chapter 361 / Section 361.4715
“Combined overlapping tax rate” defined
Status: in_force

“ Combined overlapping tax rate ” means the total ad valorem tax rate levied on a parcel or other taxable unit of property, excluding any portion thereof which is:

1. Exempt pursuant to NRS 361.4726 or subsection 3 of NRS 361.4727 from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 ; or

2. Approved and levied pursuant to NRS 361.4728 and exempt from each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 .
Nev. Rev. Stat. § 361.195 — NV Code / Title 32 / Chapter 361 / Section 361.195
Land surveyed under authority of United States
Status: in_force

Land surveyed under the authority of the United States may be described by township, range, section and fractional section, with its acreage.
Nev. Rev. Stat. § 370.257 — NV Code / Title 32 / Chapter 370 / Section 370.257
Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department
Status: in_force

1. Each manufacturer, wholesale dealer and retail dealer shall provide to the Executive Director and his or her designees and to the Secretary or his or her designee, upon request, access to all the reports and records required by this chapter or chapter 370A of NRS .

2. The Department, the Nevada Tax Commission and the Attorney General may share the records and reports required by this chapter or chapter 370A of NRS : (a) With law enforcement officials of the Federal Government, this State, other states, Indian tribes or international authorities for the purposes of enforcing the provisions of this chapter or chapter 370A of NRS or corresponding provisions of federal law or the laws of other states, Indian tribes or nations. (b) With a court, an arbitrator or any data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements. (c) Upon the issuance of a protective order to prevent the disclosure of confidential information approved by the Attorney General, with the attorney for a party who appears before a data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.

3. Any data relating to sales of cigarettes provided by an outside party and received by the Department, the Nevada Tax Commission or the Attorney General pursuant to the Master Settlement Agreement or any related settlement agreement is confidential. The Department, the Nevada Tax Commission and the Attorney General: (a) Shall not disclose any such data; and (b) May not be required to produce any such data for inspection by any person or governmental entity or for use in any action or proceeding.

4. The Department may audit the records and investigate the facilities of each licensee or applicant for a license to determine whether the manufacturer, wholesale dealer or retail dealer, as applicable, has complied with the provisions of this chapter and chapter 370A of NRS .

5. As used in this section, “ Master Settlement Agreement ” has the meaning ascribed to it in NRS 370.635 .
Nev. Rev. Stat. § 360A.210 — NV Code / Title 32 / Chapter 360A / Section 360A.210
Redetermination: Prerequisites to judicial review of final order; credit or refund
Status: in_force

1. Before a person may request judicial review pursuant to NRS 233B.130 from a final order of the Department upon a petition for redetermination, the person must: (a) Pay the amount of the determination; or (b) Enter into a written agreement with the Department that establishes a later date by which the person is required to pay the amount of the determination.

2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes or fees, the Department shall credit or refund any amount paid by the person that exceeds the amount owed.
Nev. Rev. Stat. § 360.990 — NV Code / Title 32 / Chapter 360 / Section 360.990
Approval of economic development financing proposal
Status: in_force

1. Upon receipt of an economic development financing proposal, the Office shall: (a) Request from the State Treasurer a determination of the capacity available under the State's debt limit; and (b) In consultation with any person or entity the Office determines is appropriate, review the proposal. The Office may request any additional information from the governing body as it determines is necessary to evaluate the proposal.

2. Except as otherwise provided in paragraph (c) of subsection 3, the Office shall approve, approve and modify, or reject any economic development financing proposal within 45 days after receiving the completed proposal.

3. The Executive Director of the Office may approve an economic development financing proposal only if: (a) The proposal includes such provisions as the Executive Director of the Office determines are necessary to ensure that: (1) The Office will enter into one or more agreements with the local government pursuant to which the Office will administer any districts or areas which are or may be created for the purpose of carrying out the infrastructure projects identified in the proposal, including, without limitation, any district or area created pursuant to chapters 271, 271A and 278C of NRS; (2) The proceeds of any bonds, securities or other indebtedness issued pursuant to NRS 360.991 will be allocated to the Office for the purpose of providing financing for the infrastructure projects identified in the proposal; (3) The revenues from any districts or areas created for the purpose of financing the infrastructure projects identified in the proposal will be pledged for the repayment of any bonds, securities or other indebtedness issued pursuant to NRS 360.991 ; and (4) Notwithstanding any other provision of law, if the revenues from any districts or areas created for the purpose of financing the infrastructure projects identified in the proposal which are pledged for the repayment of the general obligation bonds of the State issued pursuant to NRS 360.991 are insufficient to pay any sums coming due on the bonds, before such sums are paid from the State General Fund, the local government that created the districts or areas shall promptly pay such sums to the extent of the money available in the uncommitted balance of the general fund of the local government. If the money available in the uncommitted balance of the general fund of the local government is insufficient to pay the sums coming due on the bonds and if, pursuant to subsection 4 of NRS 360.893 , the Executive Director of the Office of Economic Development required the lead participant to pay money into a trust fund in the State Treasury, the money in the trust fund, including any interest and income earned on the money during the time it was in the trust fund, must be used to pay sums coming due on the bonds. If the amount of money in the trust fund is insufficient to pay the sums coming due on the bonds, the remainder of such sums must be paid in accordance with the State Securities Law. The payment of any sums by a local government pursuant to this subparagraph is not secured by a pledge of the taxing power of the local government. For the purposes of this subparagraph the uncommitted balance of the general fund of a local government is the uncommitted balance as determined by the Department of Taxation. (b) The Executive Director of the Office makes a finding, which shall be conclusive, that the revenues pledged as provided in subparagraph (3) of paragraph (a) will be sufficient, together with any capitalized interest, to fully repay any bonds, securities or other indebtedness issued pursuant to NRS 360.991 . (c) For a proposal submitted on or after July 1, 2017, the Office submits the proposal to and obtains the approval of the Legislature or the Interim Finance Committee if the Legislature is not in session.

4. In addition to the agreements described in subparagraph (1) of paragraph (a) of subsection 3, the Office may enter into one or more cooperative agreements with any state or local agency which the Office determines is necessary to carry out an economic development financing proposal approved pursuant to this section.

5. If the Office approves an economic development financing proposal, the Office shall provide notice and a copy of the decision approving the proposal to the governing body of the local government and the State Board of Finance.
Nev. Rev. Stat. § 371.230 — NV Code / Title 32 / Chapter 371 / Section 371.230
Deposit of money collected to credit of Motor Vehicle Fund
Status: in_force

Except as otherwise provided in NRS 371.1035 , 482.180 , 482.181 and 482.182 , money collected by the Department for governmental services taxes and penalties pursuant to the provisions of this chapter must be deposited with the State Treasurer to the credit of the Motor Vehicle Fund.
Nev. Rev. Stat. § 377.050 — NV Code / Title 32 / Chapter 377 / Section 377.050
Remittances to Department; deposits in Sales and Use Tax Account; transfers
Status: in_force

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

2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

3. The State Controller, acting upon the collection data furnished by the Department, shall, before making the distributions required by NRS 360.850 , 360.855 , 377.055 and 377.057 , monthly transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interests and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.
Nev. Rev. Stat. § 361.5641 — NV Code / Title 32 / Chapter 361 / Section 361.5641
Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence
Status: in_force

If any person:

1. Who has purchased a mobile or manufactured home on which the person is required to pay a personal property tax under the provisions of NRS 361.562 , establishes to the satisfaction of the county assessor that he or she has paid the personal property tax for the current fiscal year on another mobile or manufactured home which the person has sold or exchanged, the county assessor shall allow as a credit 1/12 of the tax previously paid multiplied by the number of full months remaining in the current fiscal year after the sale or exchange of the mobile or manufactured home on which the tax was paid.

2. Has paid a personal property tax on a mobile or manufactured home to the state of his or her previous residence, the county assessor shall allow a 1/12 reduction in the tax for the current fiscal year for each calendar month that the person has paid such a tax in the other state.
Nev. Rev. Stat. § 363B.020 — NV Code / Title 32 / Chapter 363B / Section 363B.020
“Commission” defined
Status: in_force

“ Commission ” means the Nevada Tax Commission.
Nev. Rev. Stat. § 374.295 — NV Code / Title 32 / Chapter 374 / Section 374.295
Containers
Status: in_force

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in a county of: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container. (b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter. (c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.

2. As used in this section the term “returnable containers” means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are “nonreturnable containers.”
Nev. Rev. Stat. § 366.223 — NV Code / Title 32 / Chapter 366 / Section 366.223
Temporary permit for special fuel; regulations of Department
Status: in_force

1. A special fuel user may, in lieu of causing a motor vehicle that has a declared gross weight in excess of 26,000 pounds to be licensed pursuant to the provisions of NRS 366.220 , obtain a temporary permit for special fuel from a vendor authorized to issue permits pursuant to NRS 481.051 before entering the State. The fee for a temporary permit for special fuel is $30 and is not refundable.

2. Except as otherwise provided in subsection 3, a temporary permit for special fuel authorizes the operation of such a motor vehicle over the highways of this State from point of entry to point of exit for not more than 24 consecutive hours.

3. The Department may issue to the owner or operator of a common motor carrier of passengers a temporary permit for special fuel that authorizes the operation of the motor carrier for not more than 120 consecutive hours.

4. The Department may adopt regulations relating to the issuance of a temporary permit for special fuel pursuant to this section.
Nev. Rev. Stat. § 361.222 — NV Code / Title 32 / Chapter 361 / Section 361.222
Temporary certificate
Status: in_force

The Department shall issue a temporary appraiser's certificate to a person who is newly employed as an appraiser by the State or any of its political subdivisions and who applies to take the appraiser's certificate examination. The temporary certificate expires 2 years after the date of issue or when the results of the applicant's examination are determined, whichever occurs first. A temporary certificate shall not be renewed.
Nev. Rev. Stat. § 365.306 — NV Code / Title 32 / Chapter 365 / Section 365.306
Duties upon discontinuance, sale or transfer of business
Status: in_force

If any person ceases to be a dealer, supplier, exporter or transporter within this State by reason of the discontinuance, sale or transfer of his or her business, the person shall:

1. Notify the Department in writing at the time the discontinuance, sale or transfer takes effect. The notice must give the date of the discontinuance, sale or transfer, and the name and address of any purchaser or transferee.

2. Surrender to the Department the license issued to the person pursuant to this chapter.

3. If the person is: (a) A dealer, file a monthly tax return and pay all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.170 and 365.203 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business. (b) A supplier, file a monthly tax return and pay all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.175 to 365.192 , inclusive, on or before the last day of the month following the month of the discontinuance, sale or transfer of the business. (c) An exporter, file the report required pursuant to NRS 365.515 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business. (d) A transporter, file the report required pursuant to NRS 365.520 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
Nev. Rev. Stat. § 368A.150 — NV Code / Title 32 / Chapter 368A / Section 368A.150
Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax or when amount subject to tax is unclear
Status: in_force

1. If: (a) The Board determines that a taxpayer who is a licensed gaming establishment is taking any action with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter, the Board shall establish an amount upon which the tax imposed by this chapter must be based. (b) The Department determines that a taxpayer who is not a licensed gaming establishment is taking any action with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter, the Department shall establish an amount upon which the tax imposed by this chapter must be based.

2. The amount established by the Board or the Department pursuant to subsection 1 must be based upon the tax liability of business entities that are deemed comparable by the Board or the Department to that of the taxpayer.

3. If: (a) The Board determines that a taxpayer who is a licensed gaming establishment is liable for the tax imposed by this chapter but the amount upon which the tax must be based is vague or subjective, not capable of reasonable determination or is the subject of a dispute that cannot be proven to the reasonable satisfaction of the Nevada Gaming Commission, the Nevada Gaming Commission may establish the amount upon which the tax must be based by multiplying the number of admissions to the facility where the live entertainment was provided by an amount not to exceed $50. The provisions of chapter 463 of NRS relating to the imposition of penalties and interest apply to the determination of the amount of tax owed by the taxpayer pursuant to this section. (b) The Department determines that a taxpayer who is not a licensed gaming establishment is liable for the tax imposed by this chapter but the amount upon which the tax must be based is vague or subjective, not capable of reasonable determination or is the subject of a dispute that cannot be proven to the reasonable satisfaction of the Nevada Tax Commission, the Nevada Tax Commission may establish the amount upon which the tax must be based by multiplying the number of admissions to the facility where the live entertainment was provided by an amount not to exceed $50. The provisions of chapter 360 of NRS relating to the imposition of penalties and interest apply to the determination of the amount of tax owed by the taxpayer pursuant to this section.
Nev. Rev. Stat. § 369.625 — NV Code / Title 32 / Chapter 369 / Section 369.625
Development and contents of curriculum for program; certification and operation of program; adoption of regulations
Status: in_force

1. The Commission shall, in cooperation with state and local law enforcement agencies, develop a curriculum for an alcoholic beverage awareness program.

2. The curriculum described in subsection 1: (a) Must consist of not fewer than 2 hours of instruction; and (b) Must include, without limitation, instruction on the following topics: (1) The clinical effects of alcohol on the human body; (2) Methods of identifying intoxicated persons; (3) Relevant provisions of state and local laws concerning the selling and serving of alcoholic beverages; (4) Methods of preventing and halting fights, acts of affray and other disturbances of the peace; and (5) Methods of preventing: (I) The entry of minors into establishments in which minors are prohibited from loitering pursuant to NRS 202.030 ; (II) The purchase, consumption and possession of alcoholic beverages by minors as prohibited pursuant to NRS 202.020 , including, without limitation, the recognition of altered or falsified forms of identification; and (III) The selling and furnishing of alcoholic beverages to minors as prohibited pursuant to NRS 202.055 .

3. The Administrator of the Commission may certify an alcoholic beverage awareness program if the Administrator determines that: (a) The program meets the curricular requirements set forth in subsection 2; and (b) The persons who will serve as instructors for the program are competent and qualified to provide instruction in the curriculum of the program.

4. An alcoholic beverage awareness program certified by the Commission: (a) Must not cost a person more than $40 to complete; and (b) May be presented through the use of audiovisual technology. As used in this paragraph, “ audiovisual technology ” includes, without limitation, the use of closed-circuit video, videoconferencing, videotapes, computers, television, the Internet or any other electronic means of communication, or any combination thereof.

5. The Commission shall adopt such regulations: (a) As the Commission determines to be necessary or advisable to carry out the provisions of this section; and (b) As are necessary to ensure that a person who successfully completes an alcoholic beverage awareness program certified pursuant to subsection 3 receives a card which verifies that the person has successfully completed that program. The regulations must provide additionally that a card described in this paragraph: (1) Is valid for a period of 4 years from the date of issuance and may be renewed for like consecutive periods upon successful completion by the holder of the card of an alcoholic beverage awareness program certified by the Commission; and (2) Must be honored, in any jurisdiction in which the provisions of NRS 369.630 apply, as indicia of the successful completion of an alcoholic beverage awareness program certified by the Commission.

6. As used in this section, “ minor ” means a person who is under 21 years of age.
Nev. Rev. Stat. § 368A.030 — NV Code / Title 32 / Chapter 368A / Section 368A.030
“Board” defined
Status: in_force

“ Board ” means the Nevada Gaming Control Board.
Nev. Rev. Stat. § 374.695 — NV Code / Title 32 / Chapter 374 / Section 374.695
Judgment for plaintiff: Credits; refund of balance
Status: in_force

1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows: (a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax due from the plaintiff pursuant to this chapter. (b) If the judgment is for a refund of use taxes, it must be credited on any amount of use tax due from the plaintiff pursuant to this chapter.

2. The balance of the judgment must be refunded to the plaintiff.
Nev. Rev. Stat. § 370.551 — NV Code / Title 32 / Chapter 370 / Section 370.551
“Other tobacco product” defined
Status: in_force

“Other tobacco product” has the meaning ascribed to it in NRS 370.0318 .
Nev. Rev. Stat. § 363D.035 — NV Code / Title 32 / Chapter 363D / Section 363D.035
“Engaging in a business” defined
Status: in_force

“ Engaging in a business ” means commencing, conducting or continuing a business, the exercise of corporate or franchise powers regarding a business, and the liquidation of a business which is or was engaging in a business when the liquidator holds itself out to the public as conducting that business.
Nev. Rev. Stat. § 375.150 — NV Code / Title 32 / Chapter 375 / Section 375.150
Refund to taxpayer after audit
Status: in_force

Any amount determined to be refundable by the county recorder after an audit must be refunded to the taxpayer. If it is not possible to determine who paid the tax, the refund must be split equally between the seller and buyer.
Nev. Rev. Stat. § 360.895 — NV Code / Title 32 / Chapter 360 / Section 360.895
Duty of Office of Economic Development to prepare and submit certain reports; contents of reports
Status: in_force

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

1. The Office of Economic Development 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: (a) For the immediately preceding fiscal year: (1) The number of applications submitted pursuant to NRS 360.889 ; (2) The number of qualified projects for which an application was approved; (3) The amount of transferable tax credits approved; (4) The amount of transferable tax credits used; (5) The amount of transferable tax credits transferred; (6) 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 qualified project; (7) The number of partial abatements approved; (8) The dollar amount of the partial abatements; (9) The number of employees engaged in construction of each qualified project who are residents of Nevada and the number of employees employed by each participant in a qualified project who are residents of Nevada; (10) The number of qualified employees employed by each participant in a qualified project and the total amount of wages paid to those persons; and (11) For each qualified project, an assessment of whether the participants in the qualified project are making satisfactory progress towards meeting the investment requirements necessary to support the determination by the Office that the project is a qualified project. (b) For each partial abatement from taxation that the Office approved during the fiscal years which are 3 fiscal years, 6 fiscal years, 10 fiscal years and 15 fiscal years immediately preceding the submission of the report: (1) The dollar amount of the partial abatement; (2) The value of infrastructure included as an incentive for the qualified project; (3) The economic sector in which each participant in the qualified project operates, the number of primary jobs related to the qualified project, the average wage paid to employees employed by the participants in the qualified project and the assessed values of personal property and real property of the qualified project; and (4) Any other information that the Office determines to be useful.

2. Except as otherwise provided in subsection 4, in addition to the annual reports required to be prepared and submitted pursuant to subsection 1, for the period beginning on December 19, 2015, and ending on June 30, 2020, the Office shall, not less frequently than every calendar quarter, prepare and submit to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Legislature a report which includes, for the immediately preceding calendar quarter: (a) The dollar amount of the partial abatements approved for the lead participant in each qualified project; (b) The number of employees engaged in construction of each qualified project who are residents of Nevada and the number of employees employed by each participant in each qualified project who are residents of Nevada; (c) The number of qualified employees employed by each participant in each qualified project and the total amount of wages paid to those persons; (d) For each qualified project an assessment of whether the participants in the qualified project are making satisfactory progress towards meeting the investment requirements necessary to support the determination by the Office that the project is a qualified project; and (e) Any other information requested by the Legislature.

3. Except as otherwise provided in subsection 4, in addition to the annual reports required to be prepared and submitted pursuant to subsection 1, for the period beginning on July 1, 2020, and ending on June 30, 2025, the Office shall, not less frequently than every 6 months, prepare and submit to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Legislature a report which includes, for the immediately preceding 6 months, the information required to be included in a report prepared and submitted pursuant to subsection 2.

4. The Office is not required to prepare and submit the report required by subsection 2 or 3 if, within 75 days after the end of the period covered by the report: (a) The Office receives an audit of the participants in the project for the period that would have been covered by the report; and (b) That audit contains the information required to be included in the report pursuant to paragraphs (a) to (d), inclusive, of subsection 2.

5. In addition to the reports required to be prepared and submitted pursuant to subsections 1 and 2, the Office shall, upon request, make available to the Legislature any information concerning a qualified project or any participant in a qualified project. The Office shall make available any information requested pursuant to this subsection within the period specified in the request.

6. The Office shall provide to the Fiscal Analysis Division of the Legislative Counsel Bureau a copy of any agreement entered into by the Office and the lead participant not later than 30 days after the agreement is executed.

7. Notwithstanding the provisions of any other specific statute, the information requested by the Legislature pursuant to this section may include information considered confidential for other purposes. If such confidential information is requested, the Office shall make the information available to the Fiscal Analysis Division of the Legislative Counsel Bureau for confidential examination.
Nev. Rev. Stat. § 375.020 — NV Code / Title 32 / Chapter 375 / Section 375.020
Imposition and rate of tax
Status: in_force

1. A tax, at the rate of: (a) In a county whose population is 700,000 or more, $1.25; and (b) In a county whose population is less than 700,000, 65 cents, for each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.

2. The amount of tax must be computed on the basis of the value of the transferred real property as declared pursuant to NRS 375.060 .
Nev. Rev. Stat. § 368A.120 — NV Code / Title 32 / Chapter 368A / Section 368A.120
Natural persons who are deemed to be business entities
Status: in_force

A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, or a Schedule E (Form 1040), Supplemental Income and Loss Form, or its equivalent or successor form, for the business.
Nev. Rev. Stat. § 377A.016 — NV Code / Title 32 / Chapter 377A / Section 377A.016
“Public transit system” defined
Status: in_force

“Public transit system” means a system employing any method of conveyance that is operated for public use and transports persons within a county.
Nev. Rev. Stat. § 360.640 — NV Code / Title 32 / Chapter 360 / Section 360.640
“Local government” defined
Status: in_force

“Local government” means any county, city or town that receives any portion of the proceeds of a tax which is included in the Account.
Nev. Rev. Stat. § 364.010 — NV Code / Title 32 / Chapter 364 / Section 364.010
Administration by sheriff or county license department
Status: in_force

1. The sheriff of each county is the ex officio collector of county licenses provided for in chapter 244 of NRS and by other laws, unless the board of county commissioners by ordinance: (a) Establishes a county license department; (b) Adopts procedures for the investigation of applicants for county licenses and for the administration, collection and disposition of county license fees; and (c) Provides regulations for the operation of the county license department.

2. The provisions of NRS 364.020 to 364.060 , inclusive, do not apply to counties which have a county license department.
Nev. Rev. Stat. § 360.292 — NV Code / Title 32 / Chapter 360 / Section 360.292
Preparation and distribution of pamphlet regarding Taxpayers' Bill of Rights
Status: in_force

The Executive Director shall cause:

1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers' Bill of Rights and a description of the regulations adopted by the Department pursuant to NRS 360.2915 .

2. A copy of the pamphlet to be: (a) Posted on an Internet website maintained by the Department; (b) Made available to any person upon request at the offices of the Department and the Department of Motor Vehicles, and public libraries in each county of this State; and (c) Distributed with each notice to a taxpayer that an audit will be conducted by the Department.
Nev. Rev. Stat. § 360A.140 — NV Code / Title 32 / Chapter 360A / Section 360A.140
Notice of determination required; method and effect of service
Status: in_force

1. The Department shall give a person against whom a determination has been made written notice of its determination.

2. The notice may be served personally, mailed or, pursuant to subsection 4, sent by electronic mail.

3. If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department and service is complete at the time the notice is deposited with the United States Postal Service.

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

5. Service of notice tolls any limitation for the determination of a further deficiency.
Nev. Rev. Stat. § 360.860 — NV Code / Title 32 / Chapter 360 / Section 360.860
Definitions
Status: in_force

As used in NRS 360.860 to 360.870 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.861 to 360.866 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 370.0295 — NV Code / Title 32 / Chapter 370 / Section 370.0295
“Importer” defined
Status: in_force

“ Importer ” means any person in a state or territory of the United States to whom cigarettes that are manufactured outside the United States are shipped, delivered or consigned for resale.
Nev. Rev. Stat. § 361.630 — NV Code / Title 32 / Chapter 361 / Section 361.630
Service of tax receipt upon district attorney: Effect; liability for negligence
Status: in_force

After having been served by any person with the tax receipt of the ex officio tax receiver for the total amount of the taxes, penalties and costs due from such person or upon a piece of property, the district attorney shall not commence the suit authorized by this chapter against such person or property. If any person shall fail to serve the receipt, that person shall pay all costs that may result from his or her negligence.
Nev. Rev. Stat. § 370.031 — NV Code / Title 32 / Chapter 370 / Section 370.031
“Licensee” defined
Status: in_force

“ Licensee ” means the holder of a license.
Nev. Rev. Stat. § 366.197 — NV Code / Title 32 / Chapter 366 / Section 366.197
Factor for conversion of volumetric measurement
Status: in_force

For the purpose of taxing the sale or use of:

1. Compressed natural gas, 126.67 cubic feet of natural gas or 5.660 pounds of natural gas shall be deemed to equal 1 gallon of special fuel.

2. Liquefied petroleum gas, 36.3 cubic feet or 4.2 pounds of liquefied petroleum gas shall be deemed to equal 1 gallon of special fuel.

3. Liquefied natural gas, 6.06 pounds of liquefied natural gas shall be deemed to equal 1 gallon of special fuel.
Nev. Rev. Stat. § 370.677 — NV Code / Title 32 / Chapter 370 / Section 370.677
Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes; duties of wholesale dealer or retail dealer upon receiving notice
Status: in_force

1. The Department shall notify each wholesale dealer and retail dealer when any changes are made to the directory pursuant to NRS 370.675 , including, without limitation, when a manufacturer, brand family or style of cigarettes is added to or removed from the directory, by sending a notice to the electronic mail address of the wholesale dealer or retail dealer provided to the Department pursuant to NRS 370.073 .

2. A retail dealer may, not later than 60 days after receiving a notice pursuant to subsection 1 that a manufacturer, brand family or style of cigarettes has been removed from the directory pursuant to NRS 370.675 , sell any cigarettes in its possession from the manufacturer, brand family or style. The retail dealer shall, at the expiration of the 60-day period, turn over possession of any unsold cigarettes to the Department for disposal in the manner provided in subsection 4 of NRS 370.270 .

3. A wholesale dealer shall not purchase cigarettes for resale from a manufacturer, or of a style or brand family, which has been removed from the directory by the Department, or for which the wholesale dealer receives a notice of removal from the Department, until the manufacturer, style or brand family is reentered in the directory by the Department.

4. A wholesale dealer that receives a notice pursuant to subsection 1 that a manufacturer, brand family or style of cigarettes has been removed from the directory pursuant to NRS 370.675 shall, not later than 20 days after receiving the notice, identify and set aside any cigarettes of that manufacturer or of that brand family or style of cigarettes for sale or distribution outside of the borders of this State pursuant to NRS 370.210 and keep a record of the destination state for that product, or return any cigarettes of that manufacturer or of that brand family or style to the manufacturer or wholesale dealer.
Nev. Rev. Stat. § 374.345 — NV Code / Title 32 / Chapter 374 / Section 374.345
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity
Status: in_force

The taxes imposed under this chapter apply to the sale of tangible personal property to and the storage, use or other consumption in this State of tangible personal property by a contractor for a governmental, religious or charitable entity which is otherwise exempted from the tax, unless the contractor is a constituent part of that entity.
Nev. Rev. Stat. § 371.200 — NV Code / Title 32 / Chapter 371 / Section 371.200
Notice to legal owner before sale of vehicle
Status: in_force

If the records of the Department indicate that the registered owner of a vehicle seized is not the legal owner thereof, the Department shall, before selling the vehicle, give notice to the legal owner of the vehicle. The notice shall be given by registered or certified mail addressed to the legal owner at his or her last known address as shown by the records of the Department at least 10 days prior to the sale.
Nev. Rev. Stat. § 370.5041 — NV Code / Title 32 / Chapter 370 / Section 370.5041
Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim
Status: in_force

1. Except as otherwise provided in NRS 360.235 and 360.395 : (a) No refund may be allowed unless a claim for it is filed with the Department within 3 years after the close of the period for which the tax was due. (b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355 .

2. Every claim for a credit or refund must be in writing and must state the specific grounds upon which the claim is founded.

3. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.

4. Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
Nev. Rev. Stat. § 372A.380 — NV Code / Title 32 / Chapter 372A / Section 372A.380
Remedies of State are cumulative
Status: in_force

The remedies of the State provided for in NRS 372A.200 to 372A.380 , inclusive, 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 those sections.
Nev. Rev. Stat. § 370.0305 — NV Code / Title 32 / Chapter 370 / Section 370.0305
“License” defined
Status: in_force

“ License ” means a license issued pursuant to NRS 370.531 to 370.597 , inclusive, that authorizes the holder to conduct business as a manufacturer, a wholesale dealer or a tobacco retail dealer.
Nev. Rev. Stat. § 370.0317 — NV Code / Title 32 / Chapter 370 / Section 370.0317
“Other counterfeit tobacco product” defined
Status: in_force

“Other counterfeit tobacco product” means any other tobacco product or tobacco product package bearing a false manufacturing label.
Nev. Rev. Stat. § 362.105 — NV Code / Title 32 / Chapter 362 / Section 362.105
“Royalty” defined
Status: in_force

As used in NRS 362.100 to 362.240 , inclusive, unless the context otherwise requires:

1. “Royalty” means a portion of the proceeds from extraction of a mineral which is paid for the privilege of extracting the mineral.

2. “Royalties” do not include: (a) Rents or other compensatory payments which are fixed and certain in amount and payable periodically over the duration of the lease regardless of the extent of extractions; or (b) Minimum royalties covering periods when no mineral is extracted if the payments are fixed and certain in amount and payable on a regular periodic basis.
Nev. Rev. Stat. § 369.4863 — NV Code / Title 32 / Chapter 369 / Section 369.4863
Transfers of liquor between affiliated retail liquor stores; notification of boundaries of marketing areas
Status: in_force

1. Except as otherwise provided in NRS 369.4865 , a retail liquor store may receive and store liquor and transfer an original package of liquor to another retail liquor store, and that other retail liquor store may receive the original package of liquor pursuant to the transfer, if: (a) Each retail liquor store is in the marketing area of the wholesale dealer that holds the franchise for the brand of liquor purchased as indicated by the forms filed by the wholesale dealer with the Department; (b) The retail liquor store obtains a special permit for the transportation pursuant to subsection 4 of NRS 369.450 ; and (c) The initial retail liquor store: (1) Obtained the original package of liquor in compliance with the provisions of this chapter and chapter 597 of NRS ; and (2) Is an affiliate of the retail liquor store that receives the transfer.

2. A transfer of an original package of liquor between retail liquor stores which are not located within the same marketing area may occur only if: (a) The wholesale dealers in the marketing areas where the retail liquor stores are located: (1) Are affiliates; (2) Consent, in writing, to the transfer; and (3) Hold the franchises for the brands of liquor purchased in each marketing area involved in the transfer; (b) The retail liquor store obtains a special permit for the transportation pursuant to subsection 4 of NRS 369.450 ; and (c) The initial retail liquor store: (1) Obtained the original package of liquor in compliance with the provisions of this chapter; and (2) Is an affiliate of the retail liquor store that receives the transfer.

3. A transfer authorized by this section shall not be deemed a sale.

4. A retail liquor store that transfers or receives an original package of liquor as authorized by this section: (a) Shall not be deemed to be engaged in business as a wholesale dealer based upon the transfer authorized by this section; and (b) Shall not sell any original package of liquor that has been transferred to any other wholesale dealer or retail liquor store.

5. A wholesale dealer shall notify the retail liquor stores located in the marketing area of the wholesaler dealer of the boundaries of that marketing area.

6. As used in this section: (a) “ Affiliate ” means a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with, a specified person. (b) “ Franchise ” has the meaning ascribed to it in NRS 597.130 . (c) “Liquor” does not include beer or malt-based beverages, but does include flavored malt beverages if the supplier and the wholesale dealer holding the franchise for such flavored malt beverages consent in writing. As used in this paragraph, “ flavored malt beverages ” means flavored malt beverages that are not marketed, merchandised or sold as beer. (d) “ Marketing area ” has the meaning ascribed to it in NRS 597.136 . (e) “ Retail liquor store ” includes a facility that is owned or operated by a retailer and is used for the temporary storage and transfer of liquor pursuant to this section.
Nev. Rev. Stat. § 374.660 — NV Code / Title 32 / Chapter 374 / Section 374.660
Service of notice of disallowance of claim
Status: in_force

Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
Nev. Rev. Stat. § 370.3735 — NV Code / Title 32 / Chapter 370 / Section 370.3735
Certain sales at wholesale exempted
Status: in_force

The provisions of NRS 370.371 to 370.378 , inclusive, do not apply to a sale at wholesale made:

1. As an isolated transaction and not in the usual course of business;

2. When cigarettes are advertised, offered for sale or sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes, and the advertisement, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;

3. When cigarettes are advertised, offered for sale or sold as imperfect or damaged and the advertising, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;

4. When cigarettes are sold upon the final liquidation of a business; or

5. When cigarettes are advertised, offered for sale or sold by a fiduciary or other officer acting under the order or direction of a court.
Nev. Rev. Stat. § 377A.030 — NV Code / Title 32 / Chapter 377A / Section 377A.030
Mandatory provisions of ordinance imposing tax
Status: in_force

Except as otherwise provided in NRS 377A.110 , any ordinance enacted under this chapter must include provisions in substance as follows:

1. A provision imposing a tax upon retailers at the rate of not more than: (a) For a tax to promote tourism, one-quarter of 1 percent; (b) For a tax to establish and maintain a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes, one-half of 1 percent; (c) For a tax to support the operation and maintenance of a county swimming pool and recreational facility, one-quarter of 1 percent; or (d) For a tax to acquire, develop, construct, equip, operate, maintain, improve and manage libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and to preserve and protect agriculture, or for any combination of those purposes, one-quarter of 1 percent, of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in a county.

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

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

4. A provision that the county shall contract before the effective date of the ordinance with the Department to perform all functions incident to the administration or operation of the tax in the county.

5. A provision that a purchaser is entitled to a refund, in accordance with the provisions of NRS 374.635 to 374.720 , inclusive, of the amount of the tax required to be paid that is attributable to the tax imposed upon the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for the construction of an improvement to real property, entered into on or before the effective date of the tax or the increase in the tax, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the tax or the increase in the tax.
Nev. Rev. Stat. § 372B.010 — NV Code / Title 32 / Chapter 372B / Section 372B.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372B.015 to 372B.090 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 360.095 — NV Code / Title 32 / Chapter 360 / Section 360.095
Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission
Status: in_force

In the adoption of regulations, policies of enforcement, and policies for auditing of taxpayers, with respect to all taxes and fees for whose administration the Department is responsible, the Nevada Tax Commission shall apply the following principles:

1. Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.

2. In cases where another authority, such as the United States or a local government, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the State must be as nearly compatible with the collection of the other taxes as is feasible.

3. Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer's liability as predictable as is feasible.

4. Exemptions or waivers, where permitted by statute, must be granted: (a) Equitably among eligible taxpayers; and (b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax affected.

5. Audits and other procedures for enforcement must be applied as uniformly as is feasible, not only as among persons subject to a particular tax but also as among different taxes, but must consider a weighting of indicators of noncompliance.

6. Collection of taxes due must be pursued in an equitable manner, so that every taxpayer pays the full amount imposed by law.
Nev. Rev. Stat. § 361.403 — NV Code / Title 32 / Chapter 361 / Section 361.403
Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission
Status: in_force

1. Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of its property in this State; or

2. Any representative of any local government entity or the Department claiming undervaluation, overvaluation or nonassessment of any property in the State, solely by reason of the valuation placed thereon by the Nevada Tax Commission pursuant to NRS 361.320 or 361.325 , whether or not it is apportioned pursuant to NRS 361.321 or 361.323 , is entitled to a hearing before the State Board of Equalization to protest any assessment resulting therefrom, without appearing before or requesting relief from the county board of equalization. If a hearing is held, evidence of the valuation of the property in which the value is determined by using appropriate appraisal standards must be submitted to the State Board of Equalization.
Nev. Rev. Stat. § 361.4723 — NV Code / Title 32 / Chapter 361 / Section 361.4723
Partial abatement of taxes levied on certain single-family residences
Status: in_force

The Legislature hereby finds and declares that an increase in the tax bill of the owner of a home by more than 3 percent over the tax bill of that homeowner for the previous year constitutes a severe economic hardship within the meaning of subsection 10 of Section 1 of Article 10 of the Nevada Constitution . The Legislature therefore directs a partial abatement of taxes for such homeowners as follows:

1. Except as otherwise provided in or required to carry out the provisions of subsection 2 and NRS 361.4725 to 361.4729 , inclusive, the owner of a single-family residence which is the primary residence of the owner is entitled to a partial abatement of the ad valorem taxes levied in a county on that property each fiscal year equal to the amount by which the product of the combined rate of all ad valorem taxes levied in that county on the property for that fiscal year and the amount of the assessed valuation of the property which is taxable in that county for that fiscal year, excluding any increase in the assessed valuation of the property from the immediately preceding fiscal year as a result of any improvement to or change in the actual or authorized use of the property, exceeds the sum obtained by adding: (a) The amount of all the ad valorem taxes: (1) Levied in that county on the property for the immediately preceding fiscal year; or (2) Which would have been levied in that county on the property for the immediately preceding fiscal year if not for any exemptions from taxation that applied to the property for that prior fiscal year but do not apply to the property for the current fiscal year, whichever is greater; and (b) Three percent of the amount determined pursuant to paragraph (a).

2. The provisions of subsection 1 do not apply to any property for which: (a) No assessed valuation was separately established for the immediately preceding fiscal year; or (b) The provisions of subsection 1 of NRS 361.4722 provide a greater abatement from taxation.

3. Except as otherwise required to carry out the provisions of NRS 361.4732 and any regulations adopted pursuant to NRS 361.4733 , the amount of any reduction in the ad valorem taxes levied in a county for a fiscal year as a result of the application of the provisions of subsection 1 must be deducted from the amount of ad valorem taxes each taxing entity would otherwise be entitled to receive for that fiscal year in the same proportion as the rate of ad valorem taxes levied in the county on the property by or on behalf of that taxing entity for that fiscal year bears to the combined rate of all ad valorem taxes levied in the county on the property by or on behalf of all taxing entities for that fiscal year.

4. The Nevada Tax Commission shall adopt such regulations as it deems appropriate to carry out this section, including, without limitation, regulations providing a methodology for applying the partial abatement provided pursuant to subsection 1 to a parcel of real property of which only a portion qualifies as a single-family residence which is the primary residence of the owner and the remainder is used in another manner.

5. The owner of a single-family residence does not become ineligible for the partial abatement provided pursuant to subsection 1 as a result of: (a) The operation of a home business out of a portion of that single-family residence; or (b) The manner in which title is held by the owner if the owner occupies the residence, including, without limitation, if the owner has placed the title in a trust for purposes of estate planning.

6. For the purposes of this section: (a) “ Primary residence of the owner ” means a residence which: (1) Is designated by the owner as the primary residence of the owner in this State, exclusive of any other residence of the owner in this State; and (2) Is not rented, leased or otherwise made available for exclusive occupancy by any person other than the owner of the residence and members of the family of the owner of the residence. (b) “ Single-family residence ” means a parcel or other unit of real property or unit of personal property which is intended or designed to be occupied by one family with facilities for living, sleeping, cooking and eating. (c) “ Unit of personal property ” includes, without limitation, any: (1) Mobile or manufactured home, whether or not the owner thereof also owns the real property upon which it is located; or (2) Taxable unit of a condominium, common-interest community, planned unit development or similar property, if classified as personal property for the purposes of this chapter. (d) “ Unit of real property ” includes, without limitation, any taxable unit of a condominium, common-interest community, planned unit development or similar property, if classified as real property for the purposes of this chapter.
Nev. Rev. Stat. § 372A.220 — NV Code / Title 32 / Chapter 372A / Section 372A.220
“Excise tax on cannabis” defined
Status: in_force

“Excise tax on cannabis” means any of the excise taxes imposed by NRS 372A.290 .
Nev. Rev. Stat. § 360.970 — NV Code / Title 32 / Chapter 360 / Section 360.970
Duty of lead participant to provide records to verify eligibility for transferable tax credits and abatements of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation
Status: in_force

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

1. The lead participant in a qualified project shall, upon the request of the Office of Economic Development, furnish the Office with copies of all records necessary to verify that the qualified project meets the eligibility requirements for any transferable tax credits issued pursuant to NRS 360.955 and the abatement of any taxes pursuant to NRS 360.965 .

2. The lead participant shall repay to the Department or the Nevada Gaming Control Board, as applicable, any portion of the transferable tax credits to which the lead participant is not entitled if: (a) The participants in the qualified project collectively fail to make the investment in this State necessary to support the determination by the Executive Director of the Office of Economic Development that the project is a qualified project; (b) The participants in the qualified project collectively fail to employ the number of qualified employees identified in the certificate of eligibility approved for the qualified project; (c) The lead participant submits any false statement, representation or certification in any document submitted for the purpose of obtaining transferable tax credits; or (d) The lead participant otherwise becomes ineligible for transferable tax credits after receiving the transferable tax credits pursuant to NRS 360.900 to 360.975 , inclusive.

3. Transferable tax credits purchased in good faith are not subject to forfeiture unless the transferee submitted fraudulent information in connection with the purchase.

4. Notwithstanding any provision of this chapter or chapter 361 of NRS , if the lead participant in a qualified project for which an abatement has been approved pursuant to NRS 360.965 and is in effect: (a) Fails to meet the requirements for eligibility pursuant to that section; or (b) Ceases operation before the time specified in the agreement described in paragraph (e) of subsection 3 of NRS 360.945 , the lead participant shall repay to the Department or, if the abatement is from the property tax imposed by chapter 361 of NRS , to the appropriate county treasurer, the amount of the abatement that was allowed to the lead participant pursuant to NRS 360.965 before the failure of the lead participant to meet the requirements for eligibility. Except as otherwise provided in NRS 360.232 and 360.320 , the lead participant shall, in addition to the amount of the abatement required to be repaid by the lead participant pursuant to this subsection, pay interest on the amount due from the lead participant at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the abatement not been approved until the date of payment of the tax.

5. The Secretary of State may, upon application by the Executive Director of the Office, revoke or suspend the state business license of the lead participant in a qualified project which is required to repay any portion of transferable tax credits pursuant to subsection 2 or the amount of any abatement pursuant to subsection 4 and which the Office determines is not in compliance with the provisions of this section governing repayment. If the state business license of the lead participant in a qualified project is suspended or revoked pursuant to this subsection, the Secretary of State shall provide written notice of the action to the lead participant. The Secretary of State shall not reinstate a state business license suspended pursuant to this subsection or issue a new state business license to the lead participant whose state business license has been revoked pursuant to this subsection unless the Executive Director of the Office provides proof satisfactory to the Secretary of State that the lead participant is in compliance with the requirements of this section governing repayment.
Nev. Rev. Stat. § 360.830 — NV Code / Title 32 / Chapter 360 / Section 360.830
Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments
Status: in_force

1. Except as otherwise provided in this section, if on or after July 1, 2003, a local government: (a) Acquires from another entity a public utility that provides water service or sewer service; or (b) Expands facilities for the provision of water service, sewer service, electric service, natural gas service, telecommunication service or community antenna television, cable television or other video service, and the expansion results in the local government serving additional retail customers who were, before the expansion, retail customers of a public utility which provided that service, the local government shall enter into an interlocal agreement with each affected local government to compensate the affected local government each fiscal year, as nearly as practicable, for the amount of any money from state and local taxes and franchise fees and from payments in lieu of those taxes and franchise fees, and for any compensation from a local government pursuant to this section, the affected local government would be entitled to receive but will not receive because of the acquisition of that public utility or expansion of those facilities as provided in this section.

2. An affected local government may waive any or all of the compensation to which it may be entitled pursuant to subsection 1.

3. The provisions of this section do not require a: (a) Local government to provide any compensation to an affected local government to the extent that the provision of that compensation would cause a deficiency in the money available to the local government to make required payments of principal of, premium, if any, or interest on any bonds or other securities issued to finance the acquisition of that public utility or expansion of those facilities, or to make required payments to any funds established under the proceedings under which those bonds or other securities were issued. (b) County to duplicate any compensation an affected local government receives from any payments in lieu of taxes required pursuant to NRS 244A.755 .
Nev. Rev. Stat. § 368A.053 — NV Code / Title 32 / Chapter 368A / Section 368A.053
“Casual assemblage” defined
Status: in_force

“ Casual assemblage ” includes, without limitation:

1. Participants in conventions, business meetings or tournaments governed by chapter 463 of NRS , and their guests; or

2. Persons celebrating a friend's or family member's wedding, birthday, anniversary, graduation, religious ceremony or similar occasion that is generally recognized as customary for celebration.
Nev. Rev. Stat. § 365.092 — NV Code / Title 32 / Chapter 365 / Section 365.092
“Transporter” defined
Status: in_force

“ Transporter ” means a person, except a supplier or an exporter licensed pursuant to this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft by pipeline, rail or truck in interstate commerce to or from any point within this State, or solely within this State.
Nev. Rev. Stat. § 372.660 — NV Code / Title 32 / Chapter 372 / Section 372.660
Payment of interest on overpayments
Status: in_force

Except as otherwise provided in NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of tax at the rate set forth in, and in accordance with the provisions of, NRS 360.2937 .
Nev. Rev. Stat. § 361.7318 — NV Code / Title 32 / Chapter 361 / Section 361.7318
Certificate of assignment: Issuance; contents; security interest
Status: in_force

1. The county treasurer shall issue a certificate of assignment to each assignee of a tax lien.

2. Each certificate of assignment must include: (a) The legal description and parcel number of the real property which is the subject of the tax lien; (b) The year or years for which the delinquent taxes were assessed on the parcel; (c) The name of the owner of the property, if known; (d) The amount the county treasurer received for the tax lien pursuant to NRS 361.7312 ; and (e) A statement that the amount indicated on the certificate bears interest at the rate established by the agreement entered into pursuant to NRS 361.7311 .

3. Notwithstanding the provisions of NRS 104.9109 , a security interest in a certificate of assignment may be created and perfected in the manner provided for general intangibles set forth in NRS 104.9101 to 104.9709 , inclusive.
Nev. Rev. Stat. § 372A.015 — NV Code / Title 32 / Chapter 372A / Section 372A.015
“Cannabis” defined
Status: in_force

“Cannabis” has the meaning ascribed to it in NRS 678A.085 .
Nev. Rev. Stat. § 360.299 — NV Code / Title 32 / Chapter 360 / Section 360.299
Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers
Status: in_force

1. In determining the amount of: (a) Sales tax due on a sale at retail, the rate of tax used must be the sum of the rates of all taxes imposed upon sales at retail in: (1) The county determined pursuant to the provisions of NRS 360B.281 or 360B.350 to 360B.375 , inclusive; or (2) If those provisions do not apply to the sale, the county in which the property is or will be delivered to the purchaser or the agent or designee of the purchaser. (b) Use tax due on the purchase of tangible personal property for use, storage or other consumption in this state, the rate of tax used must be the sum of the rates of all taxes imposed upon the use, storage or other consumption of property in: (1) The county determined pursuant to the provisions of NRS 360B.281 or 360B.350 to 360B.375 , inclusive; or (2) If those provisions do not apply to the purchase, the county in which the property is first used, stored or consumed.

2. In determining the amount of taxes due pursuant to subsection 1: (a) The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4. (b) A retailer may compute the amount due on a transaction on the basis of each item involved in the transaction or a single invoice for the entire transaction.

3. On or before January 1 of each year, the Department shall transmit to each retailer to whom a permit has been issued a notice which contains the provisions of subsections 1 and 2 and NRS 372.365 .
Nev. Rev. Stat. § 375.010 — NV Code / Title 32 / Chapter 375 / Section 375.010
Definitions
Status: in_force

1. The following terms, wherever used or referred to in this chapter, have the following meaning unless a different meaning clearly appears in the context: (a) “ Buyer ” means a person or other legal entity acquiring title to any estate or present interest in real property in this State by deed, including, without limitation, a grantee or other transferee of real property. (b) “ Deed ” means every instrument in writing, whatever its form and by whatever name it is known in law, by which title to any estate or present interest in real property, including a water right, permit, certificate or application, is conveyed or transferred to, and vested in, another person, except that the term does not include: (1) A lease for any term of years; (2) An easement; (3) A deed of trust or common-law mortgage instrument that encumbers real property; (4) A last will and testament; (5) A distribution of the separate property of a decedent pursuant to chapter 134 of NRS ; (6) An affidavit of a surviving tenant; (7) A conveyance of a right-of-way; or (8) A conveyance of an interest in gas, oil or minerals. (c) “ Escrow ” means the delivery of a deed by the seller into the hands of a third person, including an attorney, title company, real estate broker or other person engaged in the business of administering escrows for compensation, to be held by the third person until the happening of a contingency or performance of a condition, and then to be delivered by the third person to the buyer. (d) “ Land sale installment contract ” means any agreement between a seller and a buyer of real property located in this State pursuant to which the buyer gives and the seller receives the consideration paid in multiple payments during a specified period and the seller retains title to the real property that is the subject of the agreement until the full contract price is paid, at which time title to the real property is transferred by an instrument in writing from the seller to the buyer. The term does not include a deed of trust or common-law mortgage instrument that encumbers real property or an option to purchase real property. (e) “ Seller ” means a person or other legal entity transferring title to any estate or present interest in real property in this State by deed, including, without limitation, a grantor or other transferor of real property. (f) “ Value ” means: (1) In the case of any deed which is not a gift, or a land sale installment contract, the amount of the full purchase price paid or to be paid for the real property. (2) In the case of a gift, or any deed with nominal consideration or without stated consideration, the estimated fair market value of the property.

2. As used in paragraph (f) of subsection 1, “ estimated fair market value ” means the estimated price the real property would bring on the open market in a sale between a willing buyer and a willing seller. Such price may be derived from the assessor's taxable value or the prior purchase price, if the prior purchase was within the 5 years immediately preceding the date of valuation, whichever is higher.
Nev. Rev. Stat. § 372B.040 — NV Code / Title 32 / Chapter 372B / Section 372B.040
“Driver” defined
Status: in_force

“ Driver ” has the meaning ascribed to it in NRS 706A.040 .
Nev. Rev. Stat. § 360A.250 — NV Code / Title 32 / Chapter 360A / Section 360A.250
Petition for redetermination; deposit of security
Status: in_force

A person against whom a determination is made pursuant to NRS 360A.230 may petition for a redetermination. The petition is subject to the requirements of NRS 360A.160 to 360A.220 , inclusive, except that the petition must be made within 10 days after service of the notice of determination. A person who petitions for a redetermination must deposit with the Department within 10 days after service of the notice of determination such security as the Department determines is necessary.
Nev. Rev. Stat. § 361.7368 — NV Code / Title 32 / Chapter 361 / Section 361.7368
“Occupied by the owner” defined
Status: in_force

“ Occupied by the owner ” means that a single-family residence and the appurtenant land are held for the exclusive use of an owner, or one or more of the owners, and not rented, leased or otherwise made available for exclusive occupancy by a person other than an owner or the owners.
Nev. Rev. Stat. § 365.370 — NV Code / Title 32 / Chapter 365 / Section 365.370
Tax refunds: Persons entitled; payment by prescribed classes; minimum claims
Status: in_force

Any person who exports any motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State, or who sells any such fuel to the United States Government for official use of the United States Armed Forces, or who buys and uses any such fuel for purposes other than for the propulsion of motor vehicles or jet or turbine-powered aircraft, and who has paid any tax on such fuel levied or directed to be paid as provided by this chapter, either directly by the collection of the tax by the vendor from the customer or indirectly by the addition of the amount of the tax to the price of the fuel, must be reimbursed and repaid the amount of the tax so paid by him or her, except as follows:

1. Claims for refunds must be paid by prescribed classes in accordance with the regulations of the Department.

2. The minimum claim for a refund must be based on at least 200 gallons of such fuel purchased in this State within a 6-month period which is used for a purpose that is exempt from payment of the excise taxes imposed by this chapter.

3. No refund of motor vehicle fuel taxes may be made for off-highway use of motor vehicle fuel consumed in watercraft in this State for recreational purposes.

4. A person who exports, sells, buys or uses aviation fuel for any purpose is not entitled to reimbursement of any tax paid by him or her on such fuel.
Nev. Rev. Stat. § 360B.410 — NV Code / Title 32 / Chapter 360B / Section 360B.410
“Computer” construed
Status: in_force

“ Computer ” means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.
Nev. Rev. Stat. § 374.325 — NV Code / Title 32 / Chapter 374 / Section 374.325
Occasional sales
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in a county of tangible personal property, the transfer of which to the purchaser is an occasional sale.
Nev. Rev. Stat. § 372.755 — NV Code / Title 32 / Chapter 372 / Section 372.755
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. § 361A.032 — NV Code / Title 32 / Chapter 361A / Section 361A.032
“Higher use” defined
Status: in_force

“Higher use” means any use other than agricultural use or open-space use.
Nev. Rev. Stat. § 360B.450 — NV Code / Title 32 / Chapter 360B / Section 360B.450
“Lease or rental” construed
Status: in_force

1. Except as otherwise provided in this section, “ lease or rental ” means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. The term: (a) Includes future options to purchase or extend; (b) Excludes: (1) A transfer of possession or control under a security agreement or plan for deferred payment that requires the transfer of title upon completion of the required payments; (2) A transfer of possession or control under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of $100 or 1 percent of the total required payments; and (3) The provision of tangible personal property together with an operator for a fixed or indeterminate period, if the operator: (I) Is necessary for the property to perform as designed; and (II) Does anything more than maintain, inspect and set up the property; and (c) Includes agreements covering motor vehicles and trailers pursuant to which the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property, as described in 26 U.S.C. § 7701(h)(1) .

2. The provisions of subsection 1: (a) Apply regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the Uniform Commercial Code or any other provisions of federal, state or local law. (b) Do not apply to any leases or rentals existing on June 15, 2005.
Nev. Rev. Stat. § 363A.180 — NV Code / Title 32 / Chapter 363A / Section 363A.180
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 a tax imposed by this chapter or any amount of tax, penalty or interest 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. § 363A.030 — NV Code / Title 32 / Chapter 363A / Section 363A.030
“Employer” defined
Status: in_force

1. Except as otherwise provided in this section, “ employer ” means any: (a) Financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the financial institution. (b) Person who is subject to the tax on the net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240 , inclusive, whether or not the person is required to pay that tax in a particular calendar year, and who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the person.

2. The term does not include an Indian tribe, a nonprofit organization or a political subdivision.

3. For the purposes of this section: (a) “ Indian tribe ” includes any entity described in subsection 10 of NRS 612.055 . (b) “ Nonprofit organization ” means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) . (c) “ Political subdivision ” means any entity described in subsection 9 of NRS 612.055 .
Nev. Rev. Stat. § 374.815 — NV Code / Title 32 / Chapter 374 / Section 374.815
Strict construction of certain provisions of chapter
Status: in_force

The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Nevada Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.
Nev. Rev. Stat. § 370.270 — NV Code / Title 32 / Chapter 370 / Section 370.270
Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines
Status: in_force

1. Each retail dealer shall, not later than 5 calendar days after the retail dealer takes possession of a package of cigarettes, see that the package has the Nevada cigarette stamp properly affixed.

2. Every cigarette vending machine operator placing cigarettes in his or her coin-operated cigarette vending machines for sale to the ultimate consumers shall at the time of placing them in the machine see that each package has the Nevada cigarette stamp properly affixed.

3. No unstamped packages of cigarettes may lawfully be accepted or held in the possession of any person, except as authorized by law or regulation. For the purposes of this subsection, “ held in possession ” means: (a) In the actual possession of the person; or (b) In the constructive possession of the person when cigarettes are being transported or held for the person or for his or her designee by another person. Constructive possession is deemed to occur at the location of the cigarettes being transported or held.

4. Any cigarettes found in the possession of any person except a person authorized by law or regulation to possess them, which do not bear such identifying marks as are necessary to ascertain the origin of the cigarettes and numbering in a legible manner on the Nevada excise tax stamp, must be seized by the Department or any of its agents, and caused to be stamped by a licensed wholesale dealer, or confiscated and sold by the Department or its agents to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department's records. If there is no bidder, or in the opinion of the Department the quantity of the cigarettes is insufficient, or for any other reason such disposition would be impractical, the cigarettes must be destroyed or disposed of as the Department may see fit. The proceeds of all sales must be classed as revenues derived under the provisions of NRS 370.007 to 370.430 , inclusive.

5. Any cigarette vending machine in which unstamped cigarettes are found may be so seized and sold to the highest bidder.
Nev. Rev. Stat. § 365.445 — NV Code / Title 32 / Chapter 365 / Section 365.445
Refund to farmer or rancher on basis of bulk purchases; procedure; regulations
Status: in_force

1. For the purposes of this section, “bulk purchases” means purchases in excess of 50 gallons of motor vehicle fuel which are not placed directly into the tanks of motor vehicles.

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

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

4. The Department is empowered to issue reasonable rules and regulations to carry out the purposes of this section.
Nev. Rev. Stat. § 363C.360 — NV Code / Title 32 / Chapter 363C / Section 363C.360
Wholesale trade (NAICS 42)
Status: in_force

1. The wholesale trade business category (NAICS 42) includes all business entities primarily engaged in wholesaling merchandise, generally without transformation, and rendering services incidental to the sale of merchandise.

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 0.101 percent.
Nev. Rev. Stat. § 372.265 — NV Code / Title 32 / Chapter 372 / Section 372.265
Constitutional and statutory exemptions
Status: in_force

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.
Nev. Rev. Stat. § 360.140 — NV Code / Title 32 / Chapter 360 / Section 360.140
Organization of Department; hiring and assignment of employees
Status: in_force

1. The Executive Director shall organize the work of the Department in such a way as to secure maximum efficiency in the conduct of the Department and make possible a definite placing of responsibility. To this end, the Executive Director may establish such organizational units within the Department as he or she deems necessary.

2. The Executive Director may employ such clerical or expert assistance as may be required.

3. Persons employed by the Department may be assigned to stations, offices or locations selected by the Executive Director both within the State and in other states where in the judgment of the Executive Director it is necessary to maintain personnel to protect, investigate and collect revenues to which the State is entitled.

4. Any person assigned to a station, office or location as provided in subsection 3 shall be entitled to receive per diem allowance only when the business of the Department takes the person away from the particular station, office or location to which he or she is assigned.
Nev. Rev. Stat. § 370.009 — NV Code / Title 32 / Chapter 370 / Section 370.009
“Basic cost of cigarettes” defined
Status: in_force

“Basic cost of cigarettes” means the manufacturer's invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigarettes by carton, plus the full value of any cigarette revenue stamps that are affixed to the packages, packets or containers of cigarettes, if not included in the invoice cost of cigarettes by carton.
Nev. Rev. Stat. § 374.685 — NV Code / Title 32 / Chapter 374 / Section 374.685
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 county on account of alleged overpayments.
Nev. Rev. Stat. § 377A.020 — NV Code / Title 32 / Chapter 377A / Section 377A.020
Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates
Status: in_force

1. The board of county commissioners of: (a) Any county may enact an ordinance imposing a tax for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes pursuant to NRS 377A.030 . (b) Any county whose population is less than 700,000 may enact an ordinance imposing a tax to promote tourism pursuant to NRS 377A.030 . (c) Any county whose population is less than 15,000 may enact an ordinance imposing a tax to support the operation and maintenance of a county swimming pool and recreational facility pursuant to NRS 377A.030 . (d) Any county whose population is less than 100,000 may enact an ordinance imposing a tax to acquire, develop, construct, equip, operate, maintain, improve and manage libraries, parks, recreational programs and facilities, and facilities and services for senior citizens, and to preserve and protect agriculture, or for any combination of those purposes pursuant to NRS 377A.030 . The duration of the levy of a tax imposed pursuant to this paragraph must not exceed 30 years.

2. An ordinance enacted pursuant to this chapter may not become effective before a question concerning the imposition of the tax is approved by a majority of the registered voters of the county voting upon the question which the board may submit to the voters at any general election. A county may combine a question concerning the imposition of a tax described in subsection 1 with questions submitted pursuant to NRS 244.3351 , 278.710 or 371.045 , or any combination thereof. The board shall also submit to the voters at a general election any proposal to increase the rate of the tax or change the previously approved uses for the proceeds of the tax.

3. Any ordinance enacted pursuant to this section must specify the date on which the tax must first be imposed or on which an increase in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the approval of the question by the voters.
Nev. Rev. Stat. § 375.015 — NV Code / Title 32 / Chapter 375 / Section 375.015
Regulations of Department
Status: in_force

The Department may prescribe such regulations as it may deem necessary to carry out the purposes of this chapter.
Nev. Rev. Stat. § 370.680 — NV Code / Title 32 / Chapter 370 / Section 370.680
Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process
Status: in_force

1. Any nonresident or foreign nonparticipating manufacturer or wholesale dealer that has not registered to do business in the State as a foreign corporation or other business entity must, as a condition precedent: (a) For a nonparticipating manufacturer, to having its brand families included or retained in the directory; or (b) For a wholesale dealer, to selling cigarettes in this State, appoint and continually engage without interruption the services of an agent in this State to act as its agent for the service of process on whom all process, in any action or proceeding against it concerning or arising out of the enforcement of this chapter or chapter 370A of NRS , may be served in any manner authorized by law.

2. Service upon an agent pursuant to this section constitutes legal and valid service of process on the nonparticipating manufacturer or wholesale dealer. The nonparticipating manufacturer or wholesale dealer shall provide the name, address, phone number and proof of the appointment and availability of such agent to, and to the satisfaction of, the Attorney General and the Department.

3. A nonparticipating manufacturer or wholesale dealer shall provide notice to the Attorney General and the Department at least 30 calendar days before the termination of the authority of an agent appointed pursuant to this section and shall provide proof to the satisfaction of the Attorney General and the Department of the appointment of a new agent not less than 5 calendar days before the termination of appointment of an existing agent. If an agent terminates his or her appointment as an agent, the nonparticipating manufacturer or wholesale dealer shall notify the Attorney General and the Department of that termination within 5 calendar days and include with that notification proof to the satisfaction of the Attorney General and the Department of the appointment of a new agent.

4. Any nonparticipating manufacturer or wholesale dealer which sells or purchases cigarettes in this State and which has not appointed and engaged an agent as required by this section shall be deemed to have appointed the Secretary of State as an agent and may be proceeded against in courts of this State by service of process upon the Secretary of State, except that the appointment of the Secretary of State as an agent does not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory.
Nev. Rev. Stat. § 368A.350 — NV Code / Title 32 / Chapter 368A / Section 368A.350
Prohibited acts; penalty
Status: in_force

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

2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
Nev. Rev. Stat. § 370.077 — NV Code / Title 32 / Chapter 370 / Section 370.077
Cigarette taxes are direct taxes upon consumer
Status: in_force

All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.
Nev. Rev. Stat. § 361.2242 — NV Code / Title 32 / Chapter 361 / Section 361.2242
Department of Taxation prohibited from denying application for certificate based solely on immigration or citizenship status; applicant without social security number authorized to provide alternative personally identifying number; disclosure and confidentiality of social security number and alternative personally identifying number
Status: in_force

1. The Department shall not deny the application of a person for a certificate as an appraiser pursuant to NRS 361.221 based solely on his or her immigration or citizenship status.

2. Notwithstanding the provisions of NRS 361.2224 , an applicant for a certificate as an appraiser who does not have a social security number must provide an alternative personally identifying number, including, without limitation, his or her individual taxpayer identification number, when completing an application for a certificate as an appraiser.

3. The Department shall not disclose to any person who is not employed by the Department the social security number or alternative personally identifying number, including, without limitation, an individual taxpayer identification number, of an applicant for a license for any purpose except: (a) Tax purposes; (b) Licensing purposes; and (c) Enforcement of an order for the payment of child support.

4. A social security number or alternative personally identifying number, including, without limitation, an individual taxpayer identification number, provided to the Department is confidential and is not a public record for the purposes of chapter 239 of NRS .
Nev. Rev. Stat. § 375A.480 — NV Code / Title 32 / Chapter 375A / Section 375A.480
Board to act by majority vote
Status: in_force

Except as provided in NRS 375A.470 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding must be determined by majority vote of the board.
Nev. Rev. Stat. § 361.220 — NV Code / Title 32 / Chapter 361 / Section 361.220
Description by metes and bounds
Status: in_force

Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres.
Nev. Rev. Stat. § 360A.100 — NV Code / Title 32 / Chapter 360A / Section 360A.100
Determination of amount due by Department; imposition of penalty and interest
Status: in_force

Except as otherwise provided in NRS 366.395 :

1. If a person fails to file a return or the Department is not satisfied with the return of any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , the Department may determine the amount required to be paid upon the basis of: (a) The facts contained in the return; (b) Any information that is in the possession of the Department or may come into its possession; or (c) Reasonable estimates of the amount.

2. One or more deficiency determinations may be made with respect to the amount due for one or more periods.

3. In making its determination of the amount required to be paid, the Department shall impose a penalty and interest on the amount of tax or fee determined to be due, calculated at the rate and in the manner set forth in NRS 360A.060 .

4. If a business is discontinued, a determination may be made at any time thereafter within the period prescribed in NRS 360A.150 concerning liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
Nev. Rev. Stat. § 377A.050 — NV Code / Title 32 / Chapter 377A / Section 377A.050
Remittances to Department; deposit in Sales and Use Tax Account; distribution
Status: in_force

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

2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

3. The State Controller, acting upon the collection data furnished by the Department, shall monthly: (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax. (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a). (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.
Nev. Rev. Stat. § 370.650 — NV Code / Title 32 / Chapter 370 / Section 370.650
“Qualified escrow fund” defined
Status: in_force

“ Qualified escrow fund ” has the meaning ascribed to it in NRS 370A.090 .
Nev. Rev. Stat. § 375A.455 — NV Code / Title 32 / Chapter 375A / Section 375A.455
Definitions
Status: in_force

As used in NRS 375A.450 to 375A.510 , inclusive, unless the context otherwise requires:

1. “Board” means the board of arbitrators selected pursuant to NRS 375A.460 .

2. “State” means any state, territory or possession of the United States, and the District of Columbia.
Nev. Rev. Stat. § 377A.080 — NV Code / Title 32 / Chapter 377A / Section 377A.080
Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission
Status: in_force

1. In any county in which a tax for a public transit system, for the construction, maintenance and repair of public roads, for the improvement of air quality or for any combination of those purposes has been imposed, the board shall by ordinance create a regional transportation commission pursuant to chapter 277A of NRS if one has not already been created under that chapter. If a regional transportation commission has already been created under that chapter, that commission may also exercise the powers conferred by this section.

2. The regional transportation commission may: (a) Appropriate money in the public transit fund accumulated by a county to provide a public transit system for that county if the system is included in a regional transportation plan adopted by the regional transportation commission; (b) Appropriate money to provide transportation or to support agencies which are providing transportation for the elderly and persons with disabilities, if the services are consistent with the regional transportation plan; (c) Provide for or perform all functions incident to the administration and operation of the public transit system, including the establishment of fares for the system; and (d) Adopt regulations for the operation of systems or services provided by the commission and for systems or services financed by the commission and provided by an agency or a private contractor.

3. The commission may draw money out of the public transit fund only for: (a) The establishment and maintenance of a public transit system for the county and for the support of other activities, services and programs related to transportation which are included in a regional transportation plan adopted by the commission; (b) The construction, maintenance and repair of public roads; (c) The distribution of money to the local air pollution control agency which administers the program established in the county pursuant to NRS 445B.500 , to support activities, services and programs related to the improvement of air quality; (d) The payment of principal and interest on notes, bonds or other securities issued to provide money for the cost of projects described in paragraphs (a), (b) and (c); or (e) Any combination of those purposes.
Nev. Rev. Stat. § 360A.040 — NV Code / Title 32 / Chapter 360A / Section 360A.040
Submission of dishonored method of payment
Status: in_force

1. If a check or other method of payment submitted to the Department for payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is returned to the Department or otherwise dishonored upon presentation for payment, the Department: (a) Shall charge an additional fee in the amount established by the State Controller pursuant to NRS 353C.115 for handling the check or other method of payment; and (b) Except as otherwise provided in NRS 353.1467 , may require that any future payments be made by cashier's check, traveler's check, money order or cash.

2. If a check or other method of payment is submitted to the Department for payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 on or before the date the tax or fee is due, but is afterward returned to the Department or otherwise dishonored upon presentation for payment, the submission of the check or other method of payment shall be deemed not to constitute timely payment of the tax or fee.
Nev. Rev. Stat. § 366.190 — NV Code / Title 32 / Chapter 366 / Section 366.190
Rate of tax
Status: in_force

1. Except as otherwise provided in subsection 2, a tax is hereby imposed at the rate of 27 cents per gallon on the sale or use of special fuels, including, without limitation: (a) Diesel; (b) Biodiesel; (c) Biodiesel blend; (d) Biomass-based diesel; (e) Biomass-based diesel blend; and (f) Liquefied natural gas.

2. A tax is hereby imposed: (a) On the sale or use of an emulsion of water-phased hydrocarbon fuel at the rate of 19 cents per gallon; (b) On the sale or use of liquefied petroleum gas at the rate of 6.4 cents per gallon; and (c) On the sale or use of compressed natural gas at the rate of 21 cents per gallon.
Nev. Rev. Stat. § 364.090 — NV Code / Title 32 / Chapter 364 / Section 364.090
Unlawful issuance, possession or circulation of business license; penalty
Status: in_force

A person who issues, has in his or her possession with the intent to issue or puts in circulation any licenses other than those properly issued under the provisions of law, is guilty of a category D felony and shall be punished as provided in NRS 193.130 .
Nev. Rev. Stat. § 375B.340 — NV Code / Title 32 / Chapter 375B / Section 375B.340
Writ of execution for enforcement of judgment
Status: in_force

1. At any time after the tax imposed by NRS 375B.100 is delinquent, the Department may have a writ of execution issued for the enforcement of any judgment rendered in respect to the tax.

2. The writ must be executed against any property of the person liable for payment of the tax, or against any property subject to the lien for the tax.

3. The Department must not be charged a fee for the issuance of execution of the writ.
Nev. Rev. Stat. § 370.255 — NV Code / Title 32 / Chapter 370 / Section 370.255
Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers
Status: in_force

1. Each: (a) Wholesale dealer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the wholesale dealer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction. (b) Retail dealer shall maintain copies of invoices or equivalent documentation for every transaction in which the retail dealer receives or purchases cigarettes at each of its facilities. The invoices or documentation must indicate the name and address of the wholesale dealer from whom, or the address of another facility of the same retail dealer from which, the cigarettes were received, and the quantity of each brand and style of the cigarettes received in the transaction. (c) Manufacturer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the manufacturer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.

2. The records required by this section must be preserved on the premises described in the license of the manufacturer, wholesale dealer or retail dealer in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the Department. With the permission of the Department, manufacturers, wholesale dealers and retail dealers with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within 24 hours after the request of the Executive Director or his or her designee.

3. The records required by this section must be retained for not less than 5 years after the date of the transaction unless the Department authorizes, in writing, their earlier removal or destruction.
Nev. Rev. Stat. § 361.360 — NV Code / Title 32 / Chapter 361 / Section 361.360
Appeals to State Board of Equalization
Status: in_force

1. Any taxpayer aggrieved at the action of the county board of equalization in equalizing, or failing to equalize, the value of his or her property, or property of others, or a county assessor, may file an appeal with the State Board of Equalization on or before March 10 and present to the State Board of Equalization the matters complained of at one of its sessions. If March 10 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.

2. All such appeals must be presented upon the same facts and evidence as were submitted to the county board of equalization in the first instance, unless there is discovered new evidence pertaining to the matter which could not, by due diligence, have been discovered before the final adjournment of the county board of equalization. The new evidence must be submitted in writing to the State Board of Equalization and served upon the county assessor not less than 7 days before the hearing.

3. Any taxpayer whose real or personal property placed on the unsecured tax roll was assessed after December 15 but before or on the following April 30 may likewise protest to the State Board of Equalization. Every such appeal must be filed on or before May 15. If May 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day. A meeting must be held before May 31 to hear those protests that in the opinion of the State Board of Equalization may have a substantial effect on tax revenues. One or more meetings may be held at any time and place in the State before November 1 to hear all other protests.

4. The State Board of Equalization may not reduce the assessment of the county assessor if: (a) The appeal involves an assessment on property which the taxpayer has refused or, without good cause, has neglected to include in the list required of the taxpayer pursuant to NRS 361.265 or if the taxpayer has refused or, without good cause, has neglected to provide the list to the county assessor; or (b) The taxpayer has, without good cause, refused entry to the assessor for the purpose of conducting the physical examination authorized by NRS 361.260 .

5. Any change made in an assessment appealed to the State Board of Equalization is effective only for the fiscal year for which the assessment was made. The county assessor shall review each such change and maintain or remove the change as circumstances warrant for the next fiscal year.

6. If the State Board of Equalization determines that the record of a case on appeal from the county board of equalization is inadequate because of an act or omission of the county assessor, the district attorney or the county board of equalization, the State Board of Equalization may remand the case to the county board of equalization with directions to develop an adequate record within 30 days after the remand. The directions must indicate specifically the inadequacies to be remedied. If the State Board of Equalization determines that the record returned from the county board of equalization after remand is still inadequate, the State Board of Equalization may hold a hearing anew on the appellant's complaint or it may, if necessary, contract with an appropriate person to hear the matter, develop an adequate record in the case and submit recommendations to the State Board. The cost of the contract and all costs, including attorney's fees, to the State or the appellant necessary to remedy the inadequate record on appeal are a charge against the county.
Nev. Rev. Stat. § 374.030 — NV Code / Title 32 / Chapter 374 / Section 374.030
“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 Department may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his or her vendor for tax which the vendor is required to pay to the county 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 or her 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 Department 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. § 360.261 — NV Code / Title 32 / Chapter 360 / Section 360.261
Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes
Status: in_force

Not later than 30 days after the Department or the Nevada Tax Commission makes a finding or ruling, or enters into an agreement with a retailer providing, that the provisions of chapters 372 and 374 of NRS relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, do not apply to the retailer, despite the presence in this State of an office, distribution facility, warehouse or storage place or similar place of business which is owned or operated by the retailer or an affiliate of the retailer, whether the finding, ruling or agreement is written or oral and whether the finding, ruling or agreement is express or implied, the Department shall submit a report of the finding, ruling or agreement to the Director of the Legislative Counsel Bureau for transmittal to:

1. If the Legislature is in session, the Legislature; or

2. If the Legislature is not in session, the Legislative Commission.
Nev. Rev. Stat. § 372.800 — NV Code / Title 32 / Chapter 372 / Section 372.800
Indian reservations and colonies: Imposition and collection of sales tax
Status: in_force

1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony.

2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on the reservation or colony.
Nev. Rev. Stat. § 375.260 — NV Code / Title 32 / Chapter 375 / Section 375.260
Preparation and distribution of pamphlet regarding Taxpayers' Bill of Rights for Taxes on Transfer of Real Property
Status: in_force

The county recorder shall cause:

1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers' Bill of Rights for Taxes on the Transfer of Real Property.

2. A copy of the pamphlet to be distributed: (a) To each taxpayer upon request; and (b) With each notice to a taxpayer that an audit will be conducted by the county recorder.
Nev. Rev. Stat. § 360.550 — NV Code / Title 32 / Chapter 360 / Section 360.550
Sale of property for delinquent taxes
Status: in_force

1. At the sale the Department shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.

2. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.
Nev. Rev. Stat. § 360.200 — NV Code / Title 32 / Chapter 360 / Section 360.200
General powers of Department
Status: in_force

The Department may exercise the specific powers enumerated in this chapter and, except as otherwise provided by law, may exercise general supervision and control over the entire revenue system of the State including the administration of the provisions of chapter 397, Statutes of Nevada 1955, as amended ( NRS chapter 372 ).
Nev. Rev. Stat. § 360A.260 — NV Code / Title 32 / Chapter 360A / Section 360A.260
Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency
Status: in_force

1. If a person who is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 has not paid the amount of a deficiency determination, the Department may bring an action in a court of this State, a court of any other state or a court of the United States to collect the delinquent or deficient amount, penalties and interest. The action must be brought not later than 3 years after the payment became delinquent or the determination became final or within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee owed.

2. The Attorney General shall prosecute the action. The provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.

3. In the action, a certificate by the Department showing the delinquency is prima facie evidence of: (a) The determination of the tax or fee or the amount of the tax or fee; (b) The delinquency of the amounts; and (c) The compliance by the Department with the procedures required by law related to the computation and determination of the amounts.
Nev. Rev. Stat. § 370A.160 — NV Code / Title 32 / Chapter 370A / Section 370A.160
Compliance by manufacturer: Annual certification; enforcement; penalties for violations
Status: in_force

1. A manufacturer of tobacco products that elects to deposit money into escrow pursuant to subsection 2 of NRS 370A.140 shall annually certify to the Attorney General that it is in compliance with that subsection and with NRS 370A.150 . If the Attorney General does not receive the annual certification, he or she shall mail a notice to the manufacturer. The Attorney General may maintain a civil action on behalf of this state against any manufacturer of tobacco products which fails to deposit into escrow the amount required by NRS 370A.140 .

2. A manufacturer of tobacco products that fails in any year to place into escrow the money required under NRS 370A.140 shall: (a) Be required within 15 days to place such money into escrow as shall bring it into compliance with NRS 370A.140 . The court, upon a finding of a violation of subsection 2 of NRS 370A.140 or NRS 370A.150 , may impose a civil penalty to be paid to the State General Fund in an amount not to exceed 5 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 100 percent of the original amount improperly withheld from escrow. (b) In the case of a knowing violation, be required within 15 days to place such money into escrow as shall bring it into compliance with this section. The court, upon a finding of a knowing violation of subsection 2 of NRS 370A.140 or NRS 370A.150 , may impose a civil penalty to be paid to the State General Fund in an amount not to exceed 15 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 300 percent of the original amount improperly withheld from escrow. (c) In the case of a second knowing violation, shall be prohibited from selling cigarettes to consumers in this state, directly or through a distributor, retailer or similar intermediary, for a period to be fixed by the court not to exceed 2 years.

3. Each failure to make an annual deposit required by NRS 370A.140 constitutes a separate violation.
Nev. Rev. Stat. § 374.108 — NV Code / Title 32 / Chapter 374 / Section 374.108
“Vessel” defined
Status: in_force

1. Except as otherwise provided in subsection 2, “ vessel ” means every description of watercraft used or capable of being used as a means of transportation on water.

2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane.
Nev. Rev. Stat. § 361.600 — NV Code / Title 32 / Chapter 361 / Section 361.600
Limitation of action to recover land sold for taxes
Status: in_force

No action or counterclaim for the recovery of lands sold for taxes lies unless it is brought or interposed within 2 years after the execution and delivery to the purchaser of the quitclaim deed therefor by the county treasurer.
Nev. Rev. Stat. § 371.170 — NV Code / Title 32 / Chapter 371 / Section 371.170
Exemption from penalty when vehicle repossessed; conditions
Status: in_force

No penalty may be assessed for the delinquent payment of a governmental services tax if:

1. After the date the tax became due, the vehicle is repossessed on behalf of the legal owner;

2. The tax is paid within 30 days after taking possession; and

3. A transfer of registration to a new owner is applied for during that time.
Nev. Rev. Stat. § 360.75855 — NV Code / Title 32 / Chapter 360 / Section 360.75855
“Qualified direct production expenditures” defined
Status: in_force

“ Qualified direct production expenditures ” means expenditures for a qualified production that are identified in NRS 360.7591 and may serve as a basis for transferable tax credits issued pursuant to NRS 360.759 .
Nev. Rev. Stat. § 360.975 — NV Code / Title 32 / Chapter 360 / Section 360.975
Duty of Office of Economic Development to prepare and submit certain reports; content of reports
Status: in_force

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

1. The Office of Economic Development 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: (a) For the immediately preceding fiscal year: (1) The number of applications submitted pursuant to NRS 360.945 ; (2) The number of qualified projects for which an application was approved; (3) The amount of transferable tax credits approved; (4) The amount of transferable tax credits used; (5) The amount of transferable tax credits transferred; (6) 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 qualified project; (7) The number of abatements approved; (8) The dollar amount of the abatements; (9) The number of employees engaged in construction of each qualified project who are residents of Nevada and the number of employees employed by each participant in a qualified project who are residents of Nevada; (10) The number of qualified employees employed by each participant in a qualified project and the total amount of wages paid to those persons; and (11) For each qualified project, an assessment of whether the participants in the qualified project are making satisfactory progress towards meeting the investment requirements necessary to support the determination by the Office that the project is a qualified project. (b) For each abatement from taxation that the Office approved during the fiscal years which are 3 fiscal years, 6 fiscal years, 10 fiscal years and 20 fiscal years immediately preceding the submission of the report: (1) The dollar amount of the abatement; (2) The value of infrastructure included as an incentive for the qualified project; (3) The economic sector in which each participant in the qualified project operates, the number of primary jobs related to the qualified project, the average wage paid to employees employed by the participants in the qualified project and the assessed values of personal property and real property of the qualified project; and (4) Any other information that the Office determines to be useful.

2. Except as otherwise provided in subsection 3, in addition to the annual reports required to be prepared and submitted pursuant to subsection 1, for the period beginning on July 1, 2017, and ending on June 30, 2024, the Office shall, not less frequently than every 6 months, prepare and submit to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Legislature a report which includes, for the immediately preceding 6 months: (a) The dollar amount of the abatements approved for the lead participant in each qualified project; (b) The number of employees engaged in construction of each qualified project who are residents of Nevada and the number of employees employed by each participant in each qualified project who are residents of Nevada; (c) The number of qualified employees employed by each participant in each qualified project and the total amount of wages paid to those persons; (d) For each qualified project an assessment of whether the participants in the qualified project are making satisfactory progress towards meeting the investment requirements necessary to support the determination by the Office that the project is a qualified project; and (e) Any other information requested by the Legislature.

3. The Office is not required to prepare and submit the report required by subsection 2 if, within 75 days after the end of the period covered by the report: (a) The Office receives an audit of the participants in the project for the period that would have been covered by the report; and (b) That audit contains the information required to be included in the report pursuant to paragraphs (a) to (d), inclusive, of subsection 2.

4. In addition to the reports required to be prepared and submitted pursuant to subsections 1 and 2, the Office shall, upon request, make available to the Legislature any information concerning a qualified project or any participant in a qualified project. The Office shall make available any information requested pursuant to this subsection within the period specified in the request.

5. The Office shall provide to the Fiscal Analysis Division of the Legislative Counsel Bureau a copy of any agreement entered into by the Office and the lead participant not later than 30 days after the agreement is executed.

6. Notwithstanding the provisions of any other specific statute, the information requested by the Legislature pursuant to this section may include information considered confidential for other purposes. If such confidential information is requested, the Office shall make the information available to the Fiscal Analysis Division of the Legislative Counsel Bureau for confidential examination.
Nev. Rev. Stat. § 369.615 — NV Code / Title 32 / Chapter 369 / Section 369.615
“Commission” defined
Status: in_force

“ Commission ” means the Commission on Postsecondary Education created by NRS 394.383 .
Nev. Rev. Stat. § 375.026 — NV Code / Title 32 / Chapter 375 / Section 375.026
Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds
Status: in_force

1. In addition to all other taxes imposed on transfers of real property, the board of county commissioners of a county whose population is less than 700,000 may impose a tax at the rate of up to 5 cents for each $500 of value, or fraction thereof, on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.

2. The amount of the tax must be computed on the basis of the value of the real property that is the subject of the transfer or land sale installment contract as declared pursuant to NRS 375.060 .

3. The county recorder shall collect the tax in the manner provided in NRS 375.030 , except that he or she shall transmit all the proceeds from the tax imposed pursuant to this section to the State Treasurer for use as required by NRS 561.355 .
Nev. Rev. Stat. § 361.420 — NV Code / Title 32 / Chapter 361 / Section 361.420
Payment of taxes under protest; action for recovery of taxes; limitation of action
Status: in_force

1. Any property owner whose taxes are in excess of the amount which the owner claims justly to be due may pay each installment of taxes as it becomes due under protest in writing. The protest must be in the form of a separate, signed statement from the property owner and filed with the tax receiver at the time of the payment of the installment of taxes.

2. The property owner, having protested the payment of taxes as provided in subsection 1 and having been denied relief by the State Board of Equalization, may commence a suit in any court of competent jurisdiction in the State of Nevada against the State and county in which the taxes were paid, and, in a proper case, both the Nevada Tax Commission and the Department may be joined as a defendant for a recovery of the difference between the amount of taxes paid and the amount which the owner claims justly to be due, and the owner may complain upon any of the grounds contained in subsection 4.

3. Every action commenced under the provisions of this section must be commenced within 3 months after the date of the payment of the last installment of taxes, and if not so commenced is forever barred. If the tax complained of is paid in full and under the written protest provided for in this section, at the time of the payment of the first installment of taxes, suit for the recovery of the difference between the amount paid and the amount claimed to be justly due must be commenced within 3 months after the date of the full payment of the tax or the issuance of the decision of the State Board of Equalization denying relief, whichever occurs later, and if not so commenced is forever barred.

4. In any suit brought under the provisions of this section, the person assessed may complain or defend upon any of the following grounds: (a) That the taxes have been paid before the suit; (b) That the property is exempt from taxation under the provisions of the revenue or tax laws of the State, specifying in detail the claim of exemption; (c) That the person assessed was not the owner and had no right, title or interest in the property assessed at the time of assessment; (d) That the property is situate in and has been assessed in another county, and the taxes thereon paid; (e) That there was fraud in the assessment or that the assessment is out of proportion to and above the taxable cash value of the property assessed; (f) That the assessment is out of proportion to and above the valuation fixed by the Nevada Tax Commission for the year in which the taxes were levied and the property assessed; or (g) That the assessment complained of is discriminatory in that it is not in accordance with a uniform and equal rate of assessment and taxation, but is at a higher rate of the taxable value of the property so assessed than that at which the other property in the State is assessed.

5. In a suit based upon any one of the grounds mentioned in paragraphs (e), (f) and (g) of subsection 4, the court shall conduct the trial without a jury and confine its review to the record before the State Board of Equalization. Where procedural irregularities by the Board are alleged and are not shown in the record, the court may take evidence respecting the allegation and, upon the request of either party, shall hear oral argument and receive written briefs on the matter.

6. In all cases mentioned in this section where the complaint is based upon any grounds mentioned in subsection 4, the entire assessment must not be declared void but is void only as to the excess in valuation.

7. In any judgment recovered by the taxpayer under this section, the court may provide for interest thereon not to exceed 3 percent per annum from and after the date of payment of the tax complained of.
Nev. Rev. Stat. § 374.128 — NV Code / Title 32 / Chapter 374 / Section 374.128
Provisions required in certain purchasing contracts of State or political subdivision
Status: in_force

1. If the State or a political subdivision of the State enters into a contract pursuant to chapter 332 or 333 of NRS on or after June 5, 2001, with a person who: (a) Sells tangible personal property in this State; and (b) Has not obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 , the contract must include a provision requiring the person to obtain a permit pursuant to NRS 360.5971 or to register pursuant to NRS 360B.200 , and to collect and pay the taxes imposed pursuant to this chapter on the sale of tangible personal property in any county in this State. For the purposes of a permit obtained pursuant to NRS 360.5971 , the person shall be deemed to have a place of business in each county in this State, but shall pay the fee for a single permit.

2. The Department may require a state agency or local government to submit such documentation as is necessary to ensure compliance with this section.
Nev. Rev. Stat. § 375B.370 — NV Code / Title 32 / Chapter 375B / Section 375B.370
Action to prevent or enjoin collection of tax barred
Status: in_force

No injunction or other legal or equitable process must issue in any suit, action or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by NRS 375B.100 .
Nev. Rev. Stat. § 370.014 — NV Code / Title 32 / Chapter 370 / Section 370.014
“Cigarette rolling machine” defined
Status: in_force

1. “ Cigarette rolling machine ” means any machine that: (a) May be loaded with loose tobacco, cigarette tubes, cigarette papers or any other component related to the production of cigarettes; (b) Is designed to automatically or mechanically produce, roll, fill, dispense or otherwise manufacture cigarettes; (c) Is of a commercial grade or otherwise designed or suitable for commercial use; and (d) Is designed to be powered or operated by a primary source of power other than human power.

2. The term does not include any handheld or manually operated machine or device if the machine or device is: (a) Used to make cigarettes for the personal consumption of the owner of the machine or device; or (b) Held by a retail establishment solely for sale to a consumer for the purpose of making cigarettes off the premises of the retail establishment and for personal consumption.
Nev. Rev. Stat. § 360.030 — NV Code / Title 32 / Chapter 360 / Section 360.030
Limitations on appointment of commissioners; terms; removal from office
Status: in_force

1. Not more than five of the eight commissioners may be: (a) Appointed from any one county in this State. (b) Of the same political party.

2. After the initial terms, members serve terms of 4 years, except when appointed to fill unexpired terms.

3. Any commissioner may be removed by the Governor if, in his or her opinion, that commissioner is guilty of malfeasance in office or neglect of duty.
Nev. Rev. Stat. § 370.585 — NV Code / Title 32 / Chapter 370 / Section 370.585
Scope of license
Status: in_force

A current license as a:

1. Manufacturer authorizes the holder thereof to: (a) Sell cigarettes from the premises for which the license was issued to a licensed wholesale dealer of cigarettes in this State; (b) Ship cigarettes to a licensed logistics company; and (c) Temporarily store, fulfill orders for or coordinate the transport or delivery of cigarettes by using a licensed warehouse or distribution center.

2. Wholesale dealer of cigarettes authorizes the holder thereof to: (a) Purchase unstamped cigarettes from any manufacturer who holds a current license; (b) Purchase stamped cigarettes from a licensed wholesale dealer of cigarettes; (c) Sell stamped cigarettes from the premises for which the license was issued to any Indian tribe or colony listed by the Department pursuant to NRS 370.571 , to any licensed wholesale dealer of cigarettes or to any licensed tobacco retail dealer; and (d) Temporarily store and fulfill orders for stamped cigarettes at a licensed warehouse or distribution center or through a licensed logistics company.

3. Wholesale dealer of other tobacco products authorizes the holder thereof to: (a) Purchase other tobacco products from any manufacturer of other tobacco products or wholesale dealer of other tobacco products; (b) Sell other tobacco products from the premises for which the license was issued to any Indian tribe or colony listed by the Department pursuant to NRS 370.571 , to any wholesale dealer of other tobacco products who holds a current license or to any tobacco retail dealer who holds a current license; and (c) Temporarily store and fulfill orders for other tobacco products at a licensed warehouse or distribution center or through a licensed logistics company.

4. Tobacco retail dealer authorizes the holder thereof to: (a) Purchase stamped cigarettes from any wholesale dealer of cigarettes who holds a current license; (b) Sell cigarettes from the premises for which the license was issued to any consumer in this State; (c) Purchase other tobacco products from a wholesale dealer of other tobacco products who holds a current license; (d) Sell other tobacco products to any consumer in this State; and (e) Temporarily store and fulfill orders for cigarettes or other tobacco products at a licensed warehouse or distribution center.

5. Cigarette vending machine operator authorizes the holder thereof to sell Nevada stamped cigarettes by means of coin-operated machines within the borders of this State.
Nev. Rev. Stat. § 360.530 — NV Code / Title 32 / Chapter 360 / Section 360.530
Seizure of property by Department for payment of sales or use tax or other excise tax due
Status: in_force

1. At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313 , 482C.230 or 482C.240 or chapter 585 of NRS, the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.

2. Any seizure made to collect a tax due may be only of the property of the person not exempt from execution under the provisions of law.
Nev. Rev. Stat. § 370.665 — NV Code / Title 32 / Chapter 370 / Section 370.665
Certification by manufacturers: Execution and delivery; form and contents; supplemental certification
Status: in_force

1. A manufacturer of tobacco products whose cigarettes are sold in this State, whether or not directly or through a distributor, retailer or similar intermediary or intermediaries shall, not later than April 30 of each year, execute and deliver to the Attorney General and the Department, on a form provided by the Attorney General, a certification which certifies under penalty of perjury that, as of the date of that certification, the manufacturer of tobacco products is: (a) A participating manufacturer; or (b) In full compliance with subsection 2 of NRS 370A.140 , including any quarterly installment payments required pursuant to NRS 370.690 .

2. Except as otherwise provided in NRS 370.670 : (a) A participating manufacturer shall include in its certification pursuant to this section a list of its brand families and styles of cigarettes. The participating manufacturer shall update that list at least 30 calendar days before it adds to or modifies its brand families or styles of cigarettes by executing and delivering a supplemental certification to the Attorney General and the Department. (b) A nonparticipating manufacturer shall, in its certification pursuant to this section: (1) Include: (I) A list of all of its brand families and the number of units sold for each brand family that were sold in the State during the preceding calendar year; (II) A list of all of its brand families and styles of cigarettes that have been sold in the State at any time during the current calendar year; (III) The current mailing address of the nonparticipating manufacturer; and (IV) A valid electronic mail address of the nonparticipating manufacturer; (2) Indicate each brand family and style of cigarettes sold in the State during the preceding calendar year that is no longer being sold in the State as of the date of the certification; and (3) Identify, by name and address: (I) Any other manufacturer of those brand families in the preceding or current calendar year; and (II) Each wholesale dealer that sells or offers for sale in this State any brand family of the nonparticipating manufacturer. A nonparticipating manufacturer shall update the information required by this paragraph at least 30 calendar days before it adds to or modifies its brand families or styles of cigarettes or sells or distributes cigarettes in this State through a new wholesale dealer by executing and delivering a supplemental certification to the Attorney General and the Department.

3. In addition to the requirements of subsection 2, the certification of a nonparticipating manufacturer pursuant to this section must certify: (a) That the nonparticipating manufacturer is registered to do business in the State or has appointed an agent for service of process and provided notice thereof as required by NRS 370.680 ; (b) That the nonparticipating manufacturer has: (1) Established and continues to maintain a qualified escrow fund; and (2) Executed a qualified escrow agreement governing the qualified escrow fund that has been reviewed and approved by the Attorney General; (c) That the nonparticipating manufacturer is in full compliance with chapter 370A of NRS and any regulations adopted pursuant thereto; (d) The name, address and telephone number of the financial institution where the nonparticipating manufacturer has established the qualified escrow fund required pursuant to chapter 370A of NRS and any regulations adopted pursuant thereto; (e) The account number of that qualified escrow fund and any subaccount number for this State; (f) The amount the nonparticipating manufacturer placed in that qualified escrow fund for cigarettes sold in the State during the preceding calendar year, the date and amount of each such deposit, and such evidence or verification as may be deemed necessary by the Department or the Attorney General to confirm the information required by this paragraph; and (g) The amount and date of any withdrawal or transfer of money the nonparticipating manufacturer made at any time from that qualified escrow fund or from any other qualified escrow fund into which it ever made escrow payments pursuant to chapter 370A of NRS and any regulations adopted pursuant thereto.
Nev. Rev. Stat. § 360.330 — NV Code / Title 32 / Chapter 360 / Section 360.330
Penalty for deficiency resulting from negligence or intentional disregard of law or regulation
Status: in_force

If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of any applicable provisions of this title, or the authorized regulations of the Department, a penalty of 10 percent of the amount of the determination must be added thereto.
Nev. Rev. Stat. § 360B.310 — NV Code / Title 32 / Chapter 360B / Section 360B.310
Effective date of change in tax rate resulting from change in boundary of local government
Status: in_force

Notwithstanding the provisions of any other specific statute, if the boundary of a local government that has imposed a sales or use tax is changed, any change in the rate of that tax which results therefrom becomes effective on the first day of the first calendar quarter that begins at least 60 days after the effective date of the change in the boundary.
Nev. Rev. Stat. § 375A.315 — NV Code / Title 32 / Chapter 375A / Section 375A.315
Fees, commissions and expenses for enforcement of lien
Status: in_force

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

2. The fees, commissions and expenses are obligations of the person required to pay the tax, interest or penalty and may be collected from that person by virtue of the warrant or in any manner provided for the collection of the tax.
Nev. Rev. Stat. § 361.7396 — NV Code / Title 32 / Chapter 361 / Section 361.7396
Denial or revocation of claims; penalty and assessment upon revocation
Status: in_force

A county treasurer shall deny any claim to which a claimant is not entitled. A county treasurer may deny any claim which he or she finds to have been filed with fraudulent intent. If any such claim has been approved and is afterward revoked, the amount of the property tax that was postponed together with a 10 percent penalty becomes due and payable. If the tax and penalty are not paid, the amount must be assessed against any real or personal property owned by the claimant.
Nev. Rev. Stat. § 360.790 — NV Code / Title 32 / Chapter 360 / Section 360.790
Deposit of proceeds in State General Fund
Status: in_force

The Department shall deposit all money it receives pursuant to NRS 360.760 to 360.796 , inclusive, in the State Treasury for credit to the State General Fund.
Nev. Rev. Stat. § 377A.019 — NV Code / Title 32 / Chapter 377A / Section 377A.019
“Services for senior citizens” defined
Status: in_force

“ Services for senior citizens ” means services that are designed to meet the recreational, cultural, leisure or nutritional needs of senior citizens.
Nev. Rev. Stat. § 361.2224 — NV Code / Title 32 / Chapter 361 / Section 361.2224
Application for certificate to include social security number of applicant
Status: in_force

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

An application for the issuance of a certificate as an appraiser must include the social security number of the applicant.
Nev. Rev. Stat. § 361.730 — NV Code / Title 32 / Chapter 361 / Section 361.730
Penalties for district attorney failing or refusing to pay over tax money
Status: in_force

If any district attorney shall fail or refuse to pay any money collected by him or her for taxes to the county treasurer as provided in this chapter, the district attorney shall:

1. Forfeit his or her office and shall be removed forthwith therefrom; and

2. Be guilty of a gross misdemeanor.
Nev. Rev. Stat. § 361.675 — NV Code / Title 32 / Chapter 361 / Section 361.675
Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service
Status: in_force

1. The last publication of the notice, and the last day of the 21 days which the copy of the summons is required to be posted, shall expire at least 10 days before the return day named in the summons.

2. No other or further service shall be required. The return of the officer, showing a service of the summons upon the defendant named, the real estate and improvements thereon, when assessed separately, and upon all owners of and claimants to the same, known or unknown, shall be conclusive evidence of the due service of the summons.
Nev. Rev. Stat. § 375.220 — NV Code / Title 32 / Chapter 375 / Section 375.220
Cases of priority; subordination to prior recorded lien and certain other debts
Status: in_force

1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter 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 county recorder 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 .
Nev. Rev. Stat. § 361.7394 — NV Code / Title 32 / Chapter 361 / Section 361.7394
Time when postponed amounts become due; payments authorized before amounts become due
Status: in_force

1. Except as otherwise provided in NRS 361.7396 , the payment of property tax postponed pursuant to NRS 361.736 to 361.7398 , inclusive, becomes due and payable: (a) If the single-family residence ceases to be occupied by the claimant, or the claimant sells or otherwise disposes of his or her possessory interest in the residence; (b) If the claimant allows any property tax that has not been postponed on the single-family residence to become delinquent during the period of postponement; (c) When the period for which the property tax will be postponed expires, as indicated in the claimant's certificate of eligibility; or (d) If the claimant dies. If a surviving spouse or other member of the household is eligible to file a claim to postpone the payment of property tax accrued on the single-family residence continues to occupy the residence, the amounts postponed are not due unless that member of the household dies or ceases to occupy the residence.

2. Payments on the amount of property tax postponed may be made before they become due and payable.
Nev. Rev. Stat. § 361A.290 — NV Code / Title 32 / Chapter 361A / Section 361A.290
Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes
Status: in_force

1. If there are deferred taxes that have not been paid under the provisions of NRS 361A.265 , 361A.280 or 361A.283 at the time real property is sold or transferred, the seller must notify the buyer in writing that there is a lien for deferred taxes on the property.

2. The owner of the property as of the date on which the deferred taxes become due pursuant to this chapter is liable for the deferred taxes.
Nev. Rev. Stat. § 361.061 — NV Code / Title 32 / Chapter 361 / Section 361.061
Property related to public use of privately owned airport exempted; exclusion
Status: in_force

1. The acquisition, improvement or use of land by the public as an airport is a municipal purpose, whether or not the airport is owned or operated by a local government.

2. The real property and improvements of a privately owned airport which are used by the public without charge, including areas used for taking off, landing and taxiing but excluding areas from which income is derived, are exempt from taxation.
Nev. Rev. Stat. § 361.159 — NV Code / Title 32 / Chapter 361 / Section 361.159
Exempt personal property subject to taxation if used in business conducted for profit; exceptions
Status: in_force

1. Except as otherwise provided in subsection 3, when personal property, or a portion of personal property, which for any reason is exempt from taxation is leased, loaned or otherwise made available to and used by a natural person, association or corporation in connection with a business conducted for profit, the leasehold interest, possessory interest, beneficial interest or beneficial use of any such lessee or user of the property is subject to taxation to the extent the: (a) Portion of the property leased or used; and (b) Percentage of time during the fiscal year that the property is leased to the lessee or used by the user, in accordance with NRS 361.2275 , can be segregated and identified. The taxable value of the interest or use must be determined in the manner provided in subsection 3 of NRS 361.227 and in accordance with NRS 361.2275 .

2. Taxes must be assessed to lessees or users of exempt personal property and collected in the same manner as taxes assessed to owners of other personal property, except that taxes due under this section do not become a lien against the personal property. When due, the taxes constitute a debt due from the lessee or user to the county for which the taxes were assessed and, if unpaid, are recoverable by the county in the proper court of the county.

3. The provisions of this section do not apply to personal property: (a) Used in vending stands operated by persons who are blind under the auspices of the Bureau of Services to Persons Who Are Blind or Visually Impaired of the Rehabilitation Division of the Department of Employment, Training and Rehabilitation. (b) Owned by a public airport and used for the purposes of the public airport.
Nev. Rev. Stat. § 365.520 — NV Code / Title 32 / Chapter 365 / Section 365.520
Monthly reports of deliveries by transporters
Status: in_force

1. Every transporter, except a dealer licensed under this chapter or a wholesale distributor transporting the products of a dealer licensed under this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft in interstate commerce to or from any point within this State, or solely within this State, shall report all 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 every delivery. (c) The amount of every delivery in gallons. (d) Such other information as the Department may require.
Nev. Rev. Stat. § 370.193 — NV Code / Title 32 / Chapter 370 / Section 370.193
Department to fix maximum amount of revenue stamps upon application by wholesale dealer
Status: in_force

A wholesale dealer may apply to the Department to fix the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time. Upon receipt of the application and the bond or bonds required pursuant to NRS 370.589 , the Department shall fix an amount for the wholesale dealer.
Nev. Rev. Stat. § 372.155 — NV Code / Title 32 / Chapter 372 / Section 372.155
Presumption of taxability; 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 sales tax, it is presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail 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 sale is not a sale at retail 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. § 370.591 — NV Code / Title 32 / Chapter 370 / Section 370.591
Counties, cities and towns may require business licenses
Status: in_force

This chapter does not prohibit any county, city or town in the State of Nevada from requiring licenses before a person engages in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer.
Nev. Rev. Stat. § 370.567 — NV Code / Title 32 / Chapter 370 / Section 370.567
Required licensing
Status: in_force

1. A person shall not engage in business as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer in this State unless that person first secures a license to engage in that activity from the Department.

2. A person shall not engage in business as a cigarette vending machine operator in this State unless that person first secures a license to engage in that activity from the Department.

3. A person shall not engage in business as a logistics company unless that person first secures a license to engage in that activity from the Department.

4. A person shall not operate a warehouse or distribution center unless that person first secures a license to engage in that activity from the Department.

5. A manufacturer shall not: (a) Sell any cigarettes to a wholesale dealer of cigarettes in this State; (b) Temporarily store, fulfill orders for or coordinate the transport or delivery of cigarettes by using a logistics company; or (c) Operate or permit any person other than the manufacturer to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes, unless that manufacturer first secures a license to engage in that activity from the Department.

6. A separate license is required to engage in each of the activities described in this section.

7. A person may be licensed as a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products, a tobacco retail dealer and as an operator of a warehouse or distribution center.
Nev. Rev. Stat. § 361.085 — NV Code / Title 32 / Chapter 361 / Section 361.085
Exemption of property of persons who are blind
Status: in_force

1. The property of each person who is blind, not to exceed the amount of $3,000 of assessed valuation, is exempt from taxation, including community property to the extent only of the interest therein of the person who is blind, but no such exemption may be allowed to anyone but a bona fide resident of this State, and must be allowed in but one county in this State on account of the same person.

2. The person claiming such an exemption must file with the county assessor an affidavit declaring that the person is a bona fide resident of the State of Nevada who meets all the other requirements for the exemption and that the exemption is not claimed in any other county in this State. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall, except as otherwise provided in this subsection, mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS .

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

4. If any person files a false affidavit or provides false proof to the county assessor or a notary public and, as a result of the false affidavit or false proof, the person is allowed a tax exemption to which the person is not entitled, the person is guilty of a gross misdemeanor.

5. Beginning with the 2005-2006 Fiscal Year, the monetary amount in subsection 1 must be adjusted for each fiscal year by adding to the amount the product of the amount multiplied by the percentage increase in the Consumer Price Index (All Items) from July 2003 to the July preceding the fiscal year for which the adjustment is calculated. The Department shall provide to each county assessor the adjusted amount, in writing, on or before September 30 of each year.

6. As used in this section, “ person who is blind ” includes any person whose visual acuity with correcting lenses does not exceed 20 / 200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20°.
Nev. Rev. Stat. § 374.191 — NV Code / Title 32 / Chapter 374 / Section 374.191
Additional amount
Status: in_force

1. In addition to the amount of excise tax imposed pursuant to NRS 374.190 , an additional amount of excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 0.35 percent of the sales price of the property.

2. The additional amount of tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.
Nev. Rev. Stat. § 361.295 — NV Code / Title 32 / Chapter 361 / Section 361.295
Assessment of real property by two counties: Examination and determination by Department
Status: in_force

When real property is assessed by the county assessors of two counties on territory claimed by both, the Department of Taxation shall examine the property and determine the county to which the taxes must be paid.
Nev. Rev. Stat. § 361.405 — NV Code / Title 32 / Chapter 361 / Section 361.405
Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation
Status: in_force

1. The Secretary of the State Board of Equalization forthwith shall certify any change made by the Board in the assessed valuation of any property in whole or in part to the county auditor of the county where the property is assessed, and whenever the valuation of any property is raised: (a) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360 , 361.400 , 361.402 or 361.403 , the Secretary of the Board shall forward by certified mail to the property owner or owners affected, notice of the increased valuation. (b) Pursuant to paragraph (b) of subsection 1 of NRS 361.395 , the Secretary of the Board shall forward by first-class mail to the property owner or owners affected, notice of the increased valuation.

2. As soon as changes resulting from cases having a substantial effect on tax revenues have been certified to the county auditor by the Secretary of the State Board of Equalization, the county auditor shall: (a) Enter all such changes and the value of any construction work in progress and net proceeds of minerals which were certified to him or her by the Department, on the assessment roll before the delivery thereof to the tax receiver. (b) Add up the valuations and enter the total valuation of each kind of property and the total valuation of all property on the assessment roll. (c) Certify the results to the board of county commissioners and the Department.

3. The board of county commissioners shall not levy a tax on the net proceeds of minerals added to the assessed valuation pursuant to paragraph (a) of subsection 2, but, except as otherwise provided by specific statute, the net proceeds of minerals must be included in the assessed valuation of the taxable property of the county and all local governments in the county for the determination of the rate of tax and all other purposes for which assessed valuation is used.

4. As soon as changes resulting from cases having less than a substantial effect on tax revenue have been certified to the county tax receiver by the Secretary of the State Board of Equalization, the county tax receiver shall adjust the assessment roll or the tax statement or make a tax refund, as directed by the State Board of Equalization.
Nev. Rev. Stat. § 361.082 — NV Code / Title 32 / Chapter 361 / Section 361.082
Exemption of portions of certain property used for housing and related facilities for persons with low incomes
Status: in_force

1. That portion of real property and tangible personal property which is used for housing and related facilities for persons with low incomes is exempt from taxation if, for the year in which the exemption applies, the portion of property: (a) Qualifies as a low-income unit and is part of a qualified low-income housing project that is financed in part by: (1) Federal money appropriated pursuant to the HOME Investment Partnerships Act, 42 U.S.C. §§ 12701 et seq. ; (2) The credit or reduction in liability for federal income taxes that is awarded pursuant to section 42 of the Internal Revenue Code , 26 U.S.C. § 42 ; or (3) Money from the Account for Affordable Housing created by NRS 319.500 ; or (b) Meets the affordability requirements pursuant to 24 C.F.R. § 93.302 and is financed in part by federal money appropriated pursuant to section 1338 of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992, 12 U.S.C. § 4568 .

2. The portion of a qualified low-income housing project that is entitled to the property tax exemption pursuant to paragraph (a) of subsection 1 must be determined by dividing the total assessed value of the housing project and the land upon which it is situated into the assessed value of the low-income units and related facilities that are occupied by or used exclusively for persons with low incomes.

3. The portion of a housing project that is entitled to the property tax exemption pursuant to paragraph (b) of subsection 1 must be determined by dividing the total assessed value of the housing project and the land upon which it is situated into the assessed value of the units and related facilities that were financed in part by federal money appropriated pursuant to 12 U.S.C. § 4568 and that meet the affordability requirements pursuant to 24 C.F.R. § 93.302 .

4. The Nevada Tax Commission shall, by regulation, prescribe a form for an application for the exemption described in subsection 1. After an original application is filed, the county assessor of the county in which the housing project is located may mail a form for the renewal of the exemption to the owner of the housing project each year following a year in which the exemption was allowed for that project.

5. A renewal form returned to a county assessor must indicate the total number of units in the housing project and the number of units used for housing and related facilities for persons with low incomes. If the owner of a housing project fails to provide a properly completed renewal form to the county assessor of the county in which the project is located by the date required in NRS 361.155 , except as otherwise provided in subsection 6 of that section, or fails to qualify for the exemption described in subsection 1, the owner is not entitled to the exemption in the following fiscal year.

6. As used in this section, the terms “ low-income unit ” and “ qualified low-income housing project ” have the meanings ascribed to them in 26 U.S.C. § 42 .
Nev. Rev. Stat. § 369.464 — NV Code / Title 32 / Chapter 369 / Section 369.464
Suppliers of wine: Designation of importer
Status: in_force

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must designate an importer in this state if the supplier:

1. Ships 25 cases or more of wine into this state in a fiscal year; and

2. Has not already designated an importer in this state.
Nev. Rev. Stat. § 374.340 — NV Code / Title 32 / Chapter 374 / Section 374.340
Property shipped outside State pursuant to sales contract
Status: in_force

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

1. Facilities operated by the vendor;

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

3. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State.
Nev. Rev. Stat. § 369.540 — NV Code / Title 32 / Chapter 369 / Section 369.540
Enforcement of chapter
Status: in_force

1. The Department shall enforce the provisions of NRS 369.4865 .

2. Sheriffs, within their counties, and all other police officers of the State of Nevada are charged with the duty of assisting in the enforcement of this chapter without further compensation.
Nev. Rev. Stat. § 369.013 — NV Code / Title 32 / Chapter 369 / Section 369.013
“Brewery” defined
Status: in_force

As used in this chapter, “ brewery ” means an establishment which manufactures malt beverages but does not sell those malt beverages at retail.
Nev. Rev. Stat. § 361.223 — NV Code / Title 32 / Chapter 361 / Section 361.223
Continuing education: Annual training requirement; waiver
Status: in_force

1. Except as otherwise provided in this section, every person who holds an appraiser's certificate must complete in each fiscal year at least 36 contact hours of appropriate training conducted or approved by the Department. College or university courses may be substituted upon approval by the Appraiser Certification Board of an application submitted to the Department for such substitution.

2. Any approved hours of training accumulated in any 1 fiscal year in excess of the 36 contact hour minimum must be carried forward and applied against the training requirements for the following 3 years.

3. The annual training requirement must be waived for any person: (a) Attaining a professional designation or certification recognized by the Appraiser Certification Board; or (b) Accumulating 180 contact hours of accepted training. Such persons must complete 36 contact hours during every 3-year period thereafter.