reglab/housing_qa huggingface dataset:
NV Rev Stat § 374.643 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.643 - Credit or refund of tax for business within zone for economic development.

  1. Each person who holds a valid certificate, issued under NRS 274.270, as a qualified business within a specially benefited zone may file for a credit or refund to recover the amount of tax paid under this chapter for all tangible personal property purchased in the conduct of its business for the period, not to exceed 5 years, stated in its agreement with the city or county, as the case may be, made under NRS 274.270, or until the person is no longer certified as a qualified business under that section, whichever occurs first.  2. Claims for credit or refund may be filed under this section only if:  (a) The city or county which designated the specially benefited zone has adopted an ordinance authorizing such claims; and  (b) This benefit is specified in the agreement made under NRS 274.270.  (Added to NRS by 1983, 1996)
NV Rev Stat § 374.645 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.645 - Credit or refund for use tax: Reimbursement of vendor for sales tax.

No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260, inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempted pursuant to NRS 374.350, unless the person who paid the amount reimburses his or her vendor for the amount of the sales tax imposed upon his or her vendor with respect to the sale of the property and paid by the vendor to the county.  (Added to NRS by 1967, 916; A 1995, 1973; 2009, 2192; 2011, 2897; 2013, 3426, 3737)
NV Rev Stat § 374.650 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.650 - Form and contents of claim for credit or refund.

Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.  (Added to NRS by 1967, 916)
NV Rev Stat § 374.655 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.655 - Failure to file claim constitutes waiver.

Failure to file a claim within the time prescribed in NRS 374.640 constitutes a waiver of any demand against the county on account of overpayment.  (Added to NRS by 1967, 916)
NV Rev Stat § 374.660 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.660 - Service of notice of disallowance of claim.

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.  (Added to NRS by 1967, 916; A 1975, 1736)
NV Rev Stat § 374.665 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.665 - Payment of interest on overpayments.

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.  (Added to NRS by 1967, 916; A 1975, 1736; 1981, 293; 1999, 2498; 2007, 914)
NV Rev Stat § 374.670 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.670 - Disallowance of interest.

If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.  (Added to NRS by 1967, 917; A 1975, 1737)
NV Rev Stat § 374.675 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.675 - Injunction or other process to prevent collection of tax prohibited.

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, a county, any officer thereof to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.  (Added to NRS by 1967, 917)
NV Rev Stat § 374.680 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.680 - Action for refund: Claim as condition precedent.

No suit or proceeding shall 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 duly filed.  (Added to NRS by 1967, 917)
NV Rev Stat § 374.685 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.685 - Action for refund: Time to sue; venue of action; waiver.

  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.  (Added to NRS by 1967, 917; A 1969, 287; 1975, 1737; 1999, 2499)
NV Rev Stat § 374.690 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.690 - Right of appeal on failure of Department to mail notice of action on claim.

If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245, appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may, within 45 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.  (Added to NRS by 1967, 917; A 1975, 1737; 1999, 2499)
NV Rev Stat § 374.695 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.695 - Judgment for plaintiff: Credits; refund of balance.

  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.  (Added to NRS by 1967, 917; A 1995, 1974; 2005, 1777)
NV Rev Stat § 374.700 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.700 - Allowance of interest.

In any judgment, interest shall be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.  (Added to NRS by 1967, 917; A 1975, 1737; 2011, 3145)
NV Rev Stat § 374.705 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.705 - Standing to recover.

A judgment shall not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.  (Added to NRS by 1967, 917; A 1975, 1737)
NV Rev Stat § 374.710 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.710 - Recovery of erroneous refunds: Action; jurisdiction and venue.

The Department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the county to which the refund is owed, in the name of such county.  (Added to NRS by 1967, 918; A 1975, 1737)
NV Rev Stat § 374.715 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.715 - District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP.

The district attorney of the county to which the refund is owed, on behalf of the county, shall prosecute the action, and 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.  (Added to NRS by 1967, 918)
NV Rev Stat § 374.720 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.720 - Cancellation of illegal determination: Procedure; limitation.

  1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the board of county commissioners, and such board 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 person filing a return or by the Department, the Department, without certifying this fact to such board, shall authorize the cancellation of the amount upon the records of the Department.  (Added to NRS by 1967, 918; A 1975, 1737)
NV Rev Stat § 374.723 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.723 - Application of chapter 360B of NRS.

This chapter must be administered in accordance with the provisions of chapter 360B of NRS.  (Added to NRS by 2003, 2369; A 2005, 1778)
NV Rev Stat § 374.724 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.724 - Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms.

  1. The provisions of this chapter relating to:  (a) The imposition, collection and remittance of the sales tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.  (b) The collection and remittance of the use tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution.  2. In administering the provisions of this chapter, the Department shall construe the terms "seller," "retailer" and "retailer maintaining a place of business in a county" in accordance with the provisions of subsection 1.  (Added to NRS by 2011, 2758)
NV Rev Stat § 374.7247 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.7247 - Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms.

  1. Except as otherwise provided in this section, it is presumed that the provisions of this chapter relating to:  (a) The imposition, collection and remittance of the sales tax; and  (b) The collection and remittance of the use tax,  apply to every retailer who enters into an agreement with a resident of this State under which the resident, for a commission or other consideration based upon the sale of tangible personal property by the retailer, directly or indirectly refers potential customers, whether by a link on an Internet website or otherwise, to the retailer, if the cumulative gross receipts from sales by the retailer to customers in this State who are referred to the retailer by all residents with this type of an agreement with the retailer is in excess of $10,000 during the preceding four quarterly periods ending on the last day of March, June, September and December.  2. A retailer may rebut the presumption set forth in subsection 1 by providing proof satisfactory to the Department that each resident with whom the retailer has an agreement did not engage in any activity in this State that was significantly associated with the retailer’s ability to establish or maintain a market in this State for the retailer’s products or services during the preceding four quarterly periods ending on the last day of March, June, September and December. Such proof may consist of the sworn written statements of each resident with whom the retailer has an agreement stating that the resident did not engage in any solicitation in this State on behalf of the retailer during the preceding four quarterly periods ending on the last day of March, June, September and December, if such statements were obtained from each resident and provided to the Department in good faith.  3. In administering the provisions of this chapter, the Department shall construe the terms "seller," "retailer" and "retailer maintaining a place of business in this State" in accordance with the provisions of this section.  (Added to NRS by 2015, 1020)
NV Rev Stat § 374.725 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.725 - Enforcement by Department; adoption of regulations.

  1. The Department shall enforce the provisions of this chapter and may prescribe, adopt and enforce regulations relating to the administration and enforcement of this chapter.  2. The Department may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.  (Added to NRS by 1967, 918; A 1975, 1738)
NV Rev Stat § 374.726 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.726 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event.

In its administration of the use tax imposed by NRS 374.190 and 374.191, the Department shall not consider the storage, use or other consumption in a county of tangible personal property which:  1. Does not have significant value; and  2. Is acquired free of charge at a convention, trade show or other public event.  (Added to NRS by 2005, 2486; A 2007, 2316; 2009, 2192; 2011, 2897; 2013, 3426; 2015, 2953)
NV Rev Stat § 374.7261 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.7261 - Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]

  1. In administering the provisions of this chapter:  (a) The Department shall calculate the amount of tax imposed on tangible personal property purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft as follows:  (1) If the tangible personal property is purchased by a business for use in the performance of a contract, the business is deemed the consumer of the tangible personal property and the sales tax must be paid by the business on the sales price of the tangible personal property to the business.  (2) If the tangible personal property is purchased by a business for use in the performance of a contract and the sales tax is not paid because the vendor did not have a valid seller’s permit, or because the resale certificate was properly presented, or for any other reason, the use tax must be imposed based on the sales price of the tangible personal property to the business.  (b) Any tangible personal property purchased by a business for use in the performance of a contract is deemed to have been purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft.  2. As used in this section:  (a) "Aircraft" has the meaning ascribed to it in paragraph (a) of subsection 12 of NRS 360.753.  (b) "Component of an aircraft" has the meaning ascribed to it in paragraph (b) of subsection 12 of NRS 360.753.  (c) "Contract" means any contract for the ownership, operation, manufacture, service, maintenance, testing, repair, overhaul or assembly of an aircraft or any component of an aircraft entered into by a business.  (Added to NRS by 2015, 2332)
NV Rev Stat § 374.7273 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.7273 - Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.

In administering the provisions of NRS 374.340, the Department shall apply the exemption for the sale of tangible personal property delivered by the vendor to a forwarding agent for shipment out of State to include:  1. The sale of a vehicle to a nonresident to whom a special movement permit has been issued by the Department of Motor Vehicles pursuant to subsection 1 of NRS 482.3955;  2. The sale of farm machinery and equipment, as defined in NRS 372.281, to a nonresident who submits proof to the vendor that the farm machinery and equipment will be delivered out of State not later than 15 days after the sale; and  3. The sale of a vessel to a nonresident who submits proof to the vendor that the vessel will be delivered out of State not later than 15 days after the sale.  (Added to NRS by 1997, 181; A 2001, 825, 2603; 2003, 2380, 2822; 2005, 2490)
NV Rev Stat § 374.7275 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.7275 - Calculation of tax imposed on retail sale of large appliances.

  1. In administering the provisions of this chapter, the Department shall calculate the amount of tax imposed on the retail sale of large appliances as follows:  (a) If the large appliance is sold separately or with installation or replacement services, or any combination thereof, the sales tax must be applied to the retail sales price of the large appliance to the customer. The sales tax does not apply to charges for or associated with installation and replacement if those charges are stated separately on the sales receipt or in the contract of sale.  (b) If the large appliance is sold as a constituent part of a contract for the construction or refurbishment of an improvement to real property or a mobile home, the sales tax must be paid by the contractor on the sales price of the large appliance to the contractor.  2. As used in this section:  (a) "Contract for the construction or refurbishment of an improvement to real property" means a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home, including the remodeling, altering or repairing of an improvement to real property or a mobile home. The term does not include the sale, delivery, installation or replacement of one or more large appliances not included in a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home.  (b) "Large appliance" includes, without limitation, a washing machine, dryer, range, stove, oven, dishwasher, refrigerator, freezer, ice maker and hot water dispenser.  (c) "Replacement" means the removal of an old large appliance and the installation of a new large appliance.  (Added to NRS by 1997, 913)
NV Rev Stat § 374.7285 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.7285 - Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members.

In administering the provisions of NRS 374.330, the Department shall apply the exemption for the sale of tangible personal property to the State of Nevada, its unincorporated agencies and instrumentalities to include all tangible personal property that is sold to:  1. A member of the Nevada National Guard who is engaged in full-time National Guard duty, as defined in 10 U.S.C. § 101(d)(5), and has been called into active service.  2. A relative of a member of the Nevada National Guard eligible for the exemption pursuant to subsection 1 who:  (a) Resides in the same home or dwelling in this State as the member; and  (b) Is related by blood, adoption or marriage within the first degree of consanguinity or affinity to the member.  3. A relative of a deceased member of the Nevada National Guard who was engaged in full-time National Guard duty, as defined in 10 U.S.C. § 101(d)(5), and who was killed while performing his or her duties as a member of the Nevada National Guard during a period when the member was called into active service. To be eligible under this subsection, the relative must be a person who:  (a) Resided in the same house or dwelling in this State as the deceased member; and  (b) Was related by blood, adoption or marriage within the first degree of consanguinity or affinity to the deceased member.  (Added to NRS by 2005, 2450; A 2015, 3931)
NV Rev Stat § 374.7286 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.7286 - Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members.

  1. A person who wishes to claim an exemption pursuant to NRS 374.7285 must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department.  2. If the Department determines that a person is eligible for the exemption provided pursuant to NRS 374.7285, the Department shall issue a letter of exemption to the person. A letter of exemption issued to a member of the Nevada National Guard described in subsection 1 of NRS 374.7285 or a relative of a member described in subsection 2 of NRS 374.7285 expires on the date on which the person no longer meets the qualifications for eligibility. A letter of exemption issued to a relative of a deceased member of the Nevada National Guard described in subsection 3 of NRS 374.7285 expires on the date 3 years after the date of the death of the member.  3. To claim an exemption pursuant to NRS 374.7285, for the sale of tangible personal property to such a person:  (a) The person must provide a copy of the letter of exemption to the retailer from whom the person purchases the property; and  (b) The retailer must retain and present upon request a copy of the letter of exemption to the Department.  4. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.  (Added to NRS by 2005, 2450; A 2015, 3931)
NV Rev Stat § 374.729 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.729 - Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.

In administering the provisions of NRS 374.330, the Department shall apply the exemption for the sale of tangible personal property to the State of Nevada, its unincorporated agencies and instrumentalities, to include:  1. All tangible personal property that is transferred for use by a state entity in accordance with an agreement executed pursuant to NRS 353.500 to 353.630, inclusive; and  2. Any type of motor vehicle that is transferred for use by a state entity or a county, city, district or other local entity, whether by sale or lease and regardless of whether title to the vehicle passes to the state or local entity at any time during the use of the vehicle.  (Added to NRS by 2001, 2482; A 2003, 1202)