reglab/housing_qa huggingface dataset:
NV Rev Stat § 363B.220 (2021)
2021 Nevada Revised Statutes|Chapter 363B - Business Tax|NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

  1. The Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.  2. The action must be tried in Carson City or Clark County unless the court, with the consent of the Attorney General, orders a change of place of trial.  3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.  (Added to NRS by 2003, 20th Special Session, 146)
NV Rev Stat § 363B.230 (2021)
2021 Nevada Revised Statutes|Chapter 363B - Business Tax|NRS 363B.230 - Cancellation of illegal determination.

  1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.  2. If an amount not exceeding $25 has been illegally determined, either by the Department or by the person filing the return, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.  (Added to NRS by 2003, 20th Special Session, 146)
NV Rev Stat § 363B.240 (2021)
2021 Nevada Revised Statutes|Chapter 363B - Business Tax|NRS 363B.240 - Prohibited acts; penalty.

  1. A person shall not:  (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration with intent to defraud the State or to evade payment of the tax or any part of the tax imposed by this chapter.  (b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter.  (c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter.  2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.  (Added to NRS by 2003, 20th Special Session, 146)
NV Rev Stat § 363B.250 (2021)
2021 Nevada Revised Statutes|Chapter 363B - Business Tax|NRS 363B.250 - Remedies of State are cumulative.

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.  (Added to NRS by 2003, 20th Special Session, 144)
NV Rev Stat § 363C.010 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363C.015 to 363C.085, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2015, 2878)
NV Rev Stat § 363C.015 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.015 - "Business" defined.

Business means any activity engaged in or caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity.  (Added to NRS by 2015, 2878)
NV Rev Stat § 363C.025 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.025 - "Commerce tax" defined.

Commerce tax means the tax required to be paid pursuant to this chapter.  (Added to NRS by 2015, 2880)
NV Rev Stat § 363C.030 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.030 - "Credit sales" defined.

Credit sales means a sale of goods by a seller who accepts payments for the goods at a later time.  (Added to NRS by 2015, 2880)
NV Rev Stat § 363C.035 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.035 - "Engaging in a business" defined.

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.  (Added to NRS by 2015, 2880)
NV Rev Stat § 363C.040 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.040 - "Governmental entity" defined.

Governmental entity means:  1. The United States and any of its unincorporated agencies and instrumentalities.  2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.  3. The State of Nevada and any of its unincorporated agencies and instrumentalities.  4. Any county, city, district or other political subdivision of this State.  (Added to NRS by 2015, 2880)
NV Rev Stat § 363C.045 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.045 - "Gross revenue" defined.

  1. Except as otherwise provided in subsection 3, "gross revenue" means the total amount realized by a business entity from engaging in a business in this State, without deduction for the cost of goods sold or other expenses incurred, that contributes to the production of gross income, including, without limitation, the fair market value of any property and any services received, and any debt transferred or forgiven as consideration.  2. Except as otherwise provided in subsection 3, the term includes, without limitation:  (a) Amounts realized from the sale, exchange or other disposition of a business entity’s property;  (b) Amounts realized from the performance of services by a business entity;  (c) Amounts realized from another person’s possession of the property or capital of a business entity; and  (d) Any combination of these amounts.  3. The term does not include:  (a) Amounts realized from the sale, exchange, disposition or other grant of the right to use trademarks, trade names, patents, copyrights and similar intellectual property;  (b) The value of cash discounts allowed by the business entity and taken by a customer;  (c) The value of goods or services provided to a customer on a complimentary basis;  (d) Amounts realized from a transaction subject to, described in, or equivalent to, section 118, 331, 332, 336, 337, 338, 351, 355, 368, 721, 731, 1031 or 1033 of the Internal Revenue Code, 26 U.S.C. § 118, 331, 332, 336, 338, 351, 355, 368, 721, 731, 1031 or 1033, regardless of the federal tax classification of the business entity under 26 C.F.R. § 301.7701-3;  (e) Amounts indirectly realized from a reduction of an expense or deduction;  (f) The value of property or services donated to a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3), if the donation is tax deductible pursuant to the provisions of section 170(c) of the Internal Revenue Code, 26 U.S.C. § 170(c); and  (g) Amounts that are not considered revenue under generally accepted accounting principles.  (Added to NRS by 2015, 2880)
NV Rev Stat § 363C.050 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.050 - "Loan" defined.

Loan means any extension of credit or the purchase in whole or in part of an extension of credit from another person, including, without limitation, participations and syndications.  (Added to NRS by 2015, 2881)
NV Rev Stat § 363C.055 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.055 - "Nevada gross revenue" defined.

Nevada gross revenue means the gross revenue of a business entity from engaging in a business in this State, as adjusted pursuant to NRS 363C.210 and sitused to this State pursuant to NRS 363C.220.  (Added to NRS by 2015, 2881)
NV Rev Stat § 363C.060 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.060 - "North American Industry Classification System" and "NAICS" defined.

North American Industry Classification System or "NAICS" means the 2012 North American Industry Classification System published by the Bureau of the Census of the United States Department of Commerce.  (Added to NRS by 2015, 2881)
NV Rev Stat § 363C.065 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.065 - "Pass-through entity" defined.

Pass-through entity means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation.  (Added to NRS by 2015, 2881)
NV Rev Stat § 363C.075 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.075 - "Securities" defined.

Securities means United States Treasury securities, obligations of United States governmental agencies and corporations, obligations of a state or political subdivision, corporate stock, bonds, participations in securities backed by mortgages held by the United States or state governmental agencies, loan-backed securities, money market instruments, federal funds, securities purchased and sold under agreements to resell or repurchase, commercial paper, banker’s acceptances, purchased certificates of deposit, options, futures contracts, forward contracts, notional principal contracts, including, without limitation, swaps, and other similar securities and instruments.  (Added to NRS by 2015, 2882)
NV Rev Stat § 363C.080 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.080 - "Taxable year" defined.

Taxable year means the 12-month period beginning on July 1 and ending on June 30 of the following year.  (Added to NRS by 2015, 2882)
NV Rev Stat § 363C.085 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.085 - "Wages" defined.

Wages means any remuneration paid for personal services, including, without limitation, commissions and bonuses, and remuneration payable in any medium other than cash.  (Added to NRS by 2015, 2882)
NV Rev Stat § 363C.090 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.090 - References to Internal Revenue Code.

For the purposes of this chapter, unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, and include future amendments to such sections and corresponding provisions of future federal internal revenue laws.  (Added to NRS by 2015, 2882)
NV Rev Stat § 363C.093 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.093 - Businesses constituting passive entities.

  1. For the purposes of this chapter, a business is a "passive entity" only if:  (a) The business is a limited-liability company, general partnership, limited-liability partnership, limited partnership or limited-liability limited partnership, or a trust, other than a business trust;  (b) During the period for which the gross revenue of the business entity is reported pursuant to NRS 363C.200, at least 90 percent of the business entity’s federal gross income consists of the following income:  (1) Dividends, interest, foreign currency exchange gains, periodic and nonperiodic payments with respect to notional principal contracts, option premiums, cash settlements or termination payments with respect to a financial instrument, and income from a limited-liability company;  (2) Capital gains from the sale of real property, gains from the sale of commodities traded on a commodities exchange and gains from the sale of securities; and  (3) Royalties, bonuses or delay rental income from mineral properties and income from other nonoperating mineral interests; and  (c) The business entity does not receive more than 10 percent of its federal gross income from conducting an active trade or business.  2. As used in paragraph (b) of subsection 1, the term "income" does not include any:  (a) Rent; or  (b) Income received by a nonoperator from mineral properties under a joint operating agreement if the nonoperator is a member of an affiliated group and another member of that group is the operator under that joint operating agreement.  3. For the purposes of paragraph (c) of subsection 1:  (a) Except as otherwise provided in this subsection, a business entity is "conducting an active trade or business" if:  (1) The activities being carried on by the business entity include one or more active operations that form a part of the process of earning income or profit, and the business entity performs active management and operating functions; or  (2) Any assets, including, without limitation, royalties, patents, trademarks and other intangible assets, held by the business entity are used in the active trade or business of one or more related business entities.  (b) The ownership of a royalty interest or a nonoperating working interest in mineral rights does not constitute the conduct of an active trade or business.  (c) The payment of compensation to employees or independent contractors for financial or legal services reasonably necessary for the operation of a business does not constitute the conduct of an active trade or business.  (d) Holding a seat on the board of directors of a business entity does not by itself constitute the conduct of an active trade or business.  (e) Activities performed by a business entity include activities performed by persons outside the business entity, including independent contractors, to the extent that those persons perform services on behalf of the business entity and those services constitute all or any part of the business entity’s trade or business.  (Added to NRS by 2015, 2883)
NV Rev Stat § 363C.097 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.097 - Determination of business category.

For the purposes of this chapter, if a business entity engaging in a business in this State is engaged in business in more than one business category set forth in NRS 363C.310 to 363C.560, inclusive, the business entity shall be deemed to be primarily engaged in the business category in which the highest percentage of its Nevada gross revenue is generated.  (Added to NRS by 2015, 2884)
NV Rev Stat § 363C.100 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.100 - Duties of Department.

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.  (Added to NRS by 2015, 2884)
NV Rev Stat § 363C.110 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.110 - Maintenance and availability of records of taxpayer; regulations.

  1. Each person responsible for maintaining the records of a business entity shall:  (a) Keep such records as may be necessary to determine the amount of the liability of the business entity pursuant to the provisions of this chapter;  (b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and  (c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.  2. The Department may by regulation specify the types of records which must be kept to determine the amount of the liability of a business entity pursuant to the provisions of this chapter. The regulations adopted by the Department pursuant to this subsection must specify the type of information that a business entity engaging in a business in this State must keep in the normal course of its financial recordkeeping for the purpose of determining the amount of the commerce tax owed by the business entity.  (Added to NRS by 2015, 2884)
NV Rev Stat § 363C.120 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.120 - Examination of records by Department; payment of expenses of Department for examination of records outside this State.

  1. To verify the accuracy of any return filed or, if no return is filed by a business entity, to determine the amount of the commerce tax required to be paid pursuant to this chapter, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the commerce tax.  2. Any person who may be liable for the commerce tax and who keeps outside of this State any books, papers or records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.  (Added to NRS by 2015, 2884)
NV Rev Stat § 363C.130 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.130 - Authority of Executive Director to request information from other agencies and officers; confidentiality.

The Executive Director may request from any other governmental agency or officer such information as the Executive Director deems necessary to carry out the provisions of this chapter. If the Executive Director obtains any confidential information pursuant to such a request, he or she shall maintain the confidentiality of that information in the same manner and to the same extent as provided by law for the agency or officer from whom the information was obtained.  (Added to NRS by 2015, 2884)
NV Rev Stat § 363C.140 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.140 - Method of accounting.

A business entity’s method of accounting for gross revenue for a taxable year for the purposes of determining the amount of the commerce tax owed by the business entity must be the same as the business’s method of accounting for federal income tax purposes for the business’s federal taxable year which includes that calendar quarter. If a business entity’s method of accounting for federal income tax purposes changes, its method of accounting for gross revenue pursuant to this chapter must be changed accordingly.  (Added to NRS by 2015, 2894)
NV Rev Stat § 363C.200 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.200 - Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension.

  1. For the privilege of engaging in a business in this State, a commerce tax is hereby imposed upon each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 in an amount determined pursuant to NRS 363C.300 to 363C.560, inclusive. The commerce tax is due and payable as provided in this section.  2. Each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 shall, on or before the 45th day immediately following the end of that taxable year, file with the Department a return on a form prescribed by the Department. The Department shall not require a business entity whose Nevada gross revenue for a taxable year is $4,000,000 or less to file a return for that taxable year. The return required by this subsection must include such information as is required by the Department.  3. For the purposes of determining the amount of the commerce tax due pursuant to this chapter, the initial return filed by a business entity with the Department pursuant to subsection 2 must designate the business category in which the business entity is primarily engaged. A business entity may not change the business category designated for that business entity unless the person applies to the Department to change such designation and the Department determines that the business is no longer primarily engaged in the designated business category.  4. A business entity shall remit with the return the amount of commerce tax due pursuant to subsection 1. Upon written application made before the date on which payment of the commerce tax due pursuant to this chapter must be made, the Department may for good cause extend by not more than 30 days the time within which a business entity is required to pay the commerce tax. If the commerce tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay the commerce tax at the time required, but the business entity shall pay interest at the rate of 0.75 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320.  (Added to NRS by 2015, 2884; A 2019, 2021)
NV Rev Stat § 363C.220 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.220 - Situsing.

  1. In computing the commerce tax owed by a business entity, the gross revenue of the business entity, as adjusted pursuant to NRS 363C.210, must be sitused to this State in accordance with the following rules:  (a) Gross rents and royalties from real property are sitused to this State if the real property is located in this State.  (b) Gross revenue from the sale of real property are sitused to this State if the real property is located in this State.  (c) Gross rents and royalties from tangible personal property is sitused to this State to the extent the tangible personal property is located or used in this State.  (d) Gross revenue from the sale of tangible personal property is sitused to this State if the property is delivered or shipped to a buyer in this State, regardless of the F.O.B. point or any other condition of sale.  (e) Gross revenue from the sale of transportation services is sitused to this State if both the origin and the destination point of the transportation are located in this State.  (f) Gross revenue from the sale of any services not otherwise described in this section is sitused to this State in the proportion that the purchaser’s benefit in this State, with respect to what was purchased, bears to the purchaser’s benefit everywhere with respect to what was purchased. For the purposes of this paragraph, the physical location at which the purchaser of a service ultimately uses or receives the benefit of the service that was purchased is paramount in determining the proportion of the benefit in this State to the benefit everywhere. If the records of a business entity do not allow the taxpayer to determine that location, the business entity may use an alternative method to situs gross revenue pursuant to this section if the alternative method is reasonable, is consistently and uniformly applied and is supported by the taxpayer’s records as those records exist when the service is provided or within a reasonable period of time thereafter.  (g) Gross revenue not otherwise described in this section is sitused to this State if the gross receipts are from business conducted in this State. For the purposes of this paragraph, the physical location of the purchaser is paramount in determining if business is done in this State. If the records of a business entity do not allow the business entity to determine the location of the purchaser, the gross revenue must not be considered to be from business conducted in this State.  2. If the application of the provisions of subsection 1 does not fairly represent the extent of the business conducted in this State by a business entity, the Department may authorize the business entity to the use of an alternative method of situsing gross revenue to this State.  (Added to NRS by 2015, 2888)