reglab/housing_qa huggingface dataset:
NV Rev Stat § 362.230 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.230 - Penalty for failure to file statements.

  1. Every person extracting any mineral in this state, or receiving a royalty in connection therewith, who fails to file with the Department the statements provided for in NRS 362.100 to 362.240, inclusive, during the time and in the manner provided for in NRS 362.100 to 362.240, inclusive, shall pay a penalty of not more than $5,000. If any such person fails to file the statement, the Department may ascertain and certify the net proceeds of the minerals extracted or the value of the royalty from all data and information obtainable, and the amount of the tax due must be computed on the basis of the amount due so ascertained and certified.  2. The Executive Director shall determine the amount of the penalty. This penalty becomes a debt due the State of Nevada and, upon collection, must be deposited in the State Treasury to the credit of the State General Fund.  3. Any person extracting any mineral or receiving a royalty may appeal from the imposition of the penalty to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245.  [7:77:1927; NCL § 6584] — (NRS A 1971, 563; 1973, 1296; 1975, 135, 1679; 1989, 41; 1995, 43; 1999, 2491; 2013, 3134)
NV Rev Stat § 362.240 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.240 - Penalty for false statements.

Any person who verifies under oath to the truthfulness of a statement required by NRS 362.100 to 362.240, inclusive, that is false in any material respect shall be liable to a penalty of not more than 15 percent of the tax as determined by the Executive Director after reasonable notice and hearing.  [8:77:1927; NCL § 6585] — (NRS A 1975, 1680; 2013, 3134)
NV Rev Stat § 363A.010 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363A.015 to 363A.060, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2003, 20th Special Session, 133; A 2005, 22nd Special Session, 133)
NV Rev Stat § 363A.015 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.015 - "Business activity" defined.

Business activity means the performance of a service or engagement in a trade for profit.  (Added to NRS by 2005, 22nd Special Session, 132)
NV Rev Stat § 363A.020 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.020 - "Commission" defined.

Commission means the Nevada Tax Commission.  (Added to NRS by 2003, 20th Special Session, 133)
NV Rev Stat § 363A.030 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.030 - "Employer" defined.

  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.  (Added to NRS by 2003, 20th Special Session, 133; A 2005, 22nd Special Session, 134; 2015, 2900)
NV Rev Stat § 363A.040 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.040 - "Employment" defined.

Employment has the meaning ascribed to it in NRS 612.065 to 612.145, inclusive.  (Added to NRS by 2003, 20th Special Session, 134)
NV Rev Stat § 363A.060 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.060 - "Taxpayer" defined.

Taxpayer means any person liable for a tax imposed by this chapter.  (Added to NRS by 2003, 20th Special Session, 135)
NV Rev Stat § 363A.070 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.070 - 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 those purposes.  2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund.  (Added to NRS by 2003, 20th Special Session, 135)
NV Rev Stat § 363A.080 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.080 - Maintenance and availability of records of taxpayer; penalty.

  1. Each person responsible for maintaining the records of a taxpayer shall:  (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer 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 taxpayer pursuant to the provisions of this chapter.  3. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.  (Added to NRS by 2003, 20th Special Session, 135)
NV Rev Stat § 363A.090 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.090 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

  1. To verify the accuracy of any return filed or, if no return is filed by a taxpayer, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for a tax imposed by this chapter.  2. Any person who may be liable for a tax imposed by this chapter and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.  (Added to NRS by 2003, 20th Special Session, 135)
NV Rev Stat § 363A.120 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.120 - Excise tax on banks: Imposition, amount and payment; filing of return.

  1. There is hereby imposed an excise tax on each bank at the rate of $1,750 for each branch office maintained by the bank in this State in excess of one branch office maintained by the bank in each county in this State on the first day of each calendar quarter.  2. Each bank that maintains more than one branch office in any county in this State on the first day of a calendar quarter shall, on or before the last day of the first month of that calendar quarter:  (a) File with the Department a return on a form prescribed by the Department; and  (b) Remit to the Department any tax due pursuant to this section for the branch offices maintained by the bank in this State on the first day of that calendar quarter.  3. For the purposes of this section:  (a) "Bank" means:  (1) A corporation or limited-liability company that is chartered by this State, another state or the United States which conducts banking or banking and trust business; or  (2) A foreign bank licensed pursuant to chapter 666A of NRS.  The term does not include a financial institution engaging in business pursuant to chapter 677 of NRS, a credit union organized under the provisions of chapter 672 of NRS or the Federal Credit Union Act, or any person or other entity this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.  (b) "Branch office" means any location or facility of a bank where deposit accounts are opened, deposits are accepted, checks are paid and loans are granted, including, but not limited to, a brick and mortar location, a detached or attached drive-in facility, a seasonal office, an office on a military base or government installation, a station or unit for paying and receiving, and a location where a customer can open accounts, make deposits and borrow money by telephone or through use of the Internet, and excluding any automated teller machines, consumer credit offices, contractual offices, customer bank communication terminals, electronic fund transfer units and loan production offices.  (Added to NRS by 2003, 20th Special Session, 136; A 2005, 22nd Special Session, 135)
NV Rev Stat § 363A.130 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.130 - Payroll tax: Imposition, amount and payment; filing of return; credits.

  1. There is hereby imposed an excise tax on each employer at the rate of 2 percent of the wages, as defined in NRS 612.190, paid by the employer during a calendar quarter with respect to employment in connection with the business activities of the employer.  2. The tax imposed by this section:  (a) Does not apply to any person or other entity or any wages this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.  (b) Must not be deducted, in whole or in part, from any wages of persons in the employment of the employer.  3. Each employer shall, on or before the last day of the month immediately following each calendar quarter for which the employer is required to pay a contribution pursuant to NRS 612.535:  (a) File with the Department a return on a form prescribed by the Department; and  (b) Remit to the Department any tax due pursuant to this section for that calendar quarter.  4. In determining the amount of the tax due pursuant to this section, an employer is entitled to subtract from the amount calculated pursuant to subsection 1 a credit in an amount equal to 50 percent of the amount of the commerce tax paid by the employer pursuant to chapter 363C of NRS for the preceding taxable year. The credit may only be used for any of the 4 calendar quarters immediately following the end of the taxable year for which the commerce tax was paid. The amount of credit used for a calendar quarter may not exceed the amount calculated pursuant to subsection 1 for that calendar quarter. Any unused credit may not be carried forward beyond the fourth calendar quarter immediately following the end of the taxable year for which the commerce tax was paid, and a taxpayer is not entitled to a refund of any unused credit.  5. An employer who makes a donation of money to a scholarship organization during the calendar quarter for which a return is filed pursuant to this section is entitled, in accordance with NRS 363A.139, to a credit equal to the amount authorized pursuant to NRS 363A.139 against any tax otherwise due pursuant to this section. As used in this subsection, "scholarship organization" has the meaning ascribed to it in NRS 388D.260.  (Added to NRS by 2003, 20th Special Session, 137; A 2005, 22nd Special Session, 136; 2015, 88, 2900; 2019, 3273)
NV Rev Stat § 363A.133 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.133 - Payroll tax: Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

  1. An employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant to NRS 363A.130 all wages paid by the employer to an employee during the first 4 full calendar quarters next following the hiring of the employee, and 50 percent of all wages paid by the employer to the employee during the 5th through 12th full calendar quarters next following the hiring of the employee, if:  (a) The employee is a veteran as defined in NRS 417.005;  (b) The employee is first hired by the employer on or after July 1, 2015, and on or before June 30, 2019;  (c) The employee has been:  (1) Unemployed for a continuous period of not less than 3 months immediately preceding the date of hire; and  (2) Receiving unemployment compensation continuously for that entire period;  (d) The employee is employed in a full-time position throughout the entire calendar quarter for which the deduction is claimed;  (e) The employee provides to the employer documentation to verify that the employee meets the requirements of paragraph (c); and  (f) The employer submits to the Department an affidavit, signed under penalty of perjury by the employer or an authorized agent of the employer, stating that:  (1) The employee meets the requirements specified in paragraphs (a), (b) and (c);  (2) The employee meets all qualifications for the position of employment for which he or she is hired; and  (3) The employee was not hired to replace another employee or, if so, the replaced employee left voluntarily or was terminated for cause.  2. An employer claiming the deduction allowed pursuant to this section shall, upon the request of the Department, provide the Department with such documentation as the Department deems appropriate to substantiate that claim.  (Added to NRS by 2015, 3926)
NV Rev Stat § 363A.137 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.137 - Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

  1. An employer is entitled to a credit against the excise tax imposed on the employer pursuant to NRS 363A.130 if:  (a) The employer makes a contribution to the Nevada Higher Education Prepaid Trust Fund created by NRS 353B.140 on behalf of a qualified beneficiary on whose behalf a prepaid tuition contract is drawn pursuant to NRS 353B.100 and the contribution matches a contribution made on behalf of the qualified beneficiary by an employee of the employer; or  (b) The employer makes a contribution to a savings trust account in the Nevada College Savings Trust Fund created by NRS 353B.340 and the contribution matches a contribution made to the savings trust account by an employee of the employer.  2. A credit described in subsection 1 must be in an amount equal to 25 percent of the matching contribution but may not exceed $500 per contributing employee per year.  3. A credit described in subsection 1 may not be applied retroactively. If the amount of a credit exceeds the tax liability of an employer for a year, the excess may be applied to the tax liability of the employer for 5 years after the year in which the matching contribution was made. A credit applied pursuant to this subsection must be applied during the earliest year for which the employer has a tax liability. If credits for more than 1 year are available to an employer pursuant to this subsection, the credit from the earliest year must be applied first.  4. An employer claiming a credit pursuant to this section shall maintain any record required by the Department regarding the matching contribution for which the credit is claimed.  5. A contribution made by an employer as described in subsection 1 is the property of the employee whose contribution is being matched and may not be claimed in any manner by the employer.  6. As used in this section:  (a) "Prepaid tuition contract" has the meaning ascribed to it in NRS 353B.030.  (b) "Qualified beneficiary" has the meaning ascribed to it in NRS 353B.050.  (Added to NRS by 2015, 2448; A 2015, 2451)
NV Rev Stat § 363A.140 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.140 - Extension of time for payment; payment of interest during period of extension.

Upon written application made before the date on which payment must be made, the Department may for good cause extend by 30 days the time within which a taxpayer is required to pay a tax imposed by this chapter. If the tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay at the time required, but the taxpayer shall pay interest at the rate of 1 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320.  (Added to NRS by 2003, 20th Special Session, 138)
NV Rev Stat § 363A.150 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.150 - Certification of excess amount collected; credit and refund.

If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and 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.  (Added to NRS by 2003, 20th Special Session, 138; A 2009, 66)
NV Rev Stat § 363A.160 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.160 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

  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 last day of the month following the calendar quarter for which the overpayment was made.  (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.  2. Each claim 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 rejecting 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 2003, 20th Special Session, 138)
NV Rev Stat § 363A.170 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.170 - Interest on overpayments; disallowance of interest.

  1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.  2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.  (Added to NRS by 2003, 20th Special Session, 139; A 2007, 912)
NV Rev Stat § 363A.180 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.180 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

  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.  (Added to NRS by 2003, 20th Special Session, 139)
NV Rev Stat § 363A.190 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.190 - Action for refund: Period for commencement; venue; waiver.

  1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this state where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.  2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.  (Added to NRS by 2003, 20th Special Session, 139)
NV Rev Stat § 363A.200 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.200 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

  1. 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 the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Commission rendered on appeal, the claimant may, within 90 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.  2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited towards any tax due from the plaintiff.  3. The balance of the judgment must be refunded to the plaintiff.  (Added to NRS by 2003, 20th Special Session, 139)
NV Rev Stat § 363A.210 (2021)
2021 Nevada Revised Statutes|Chapter 363A - Business Tax: Financial Institutions and Mining|NRS 363A.210 - Allowance of interest in judgment for amount illegally collected.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.  (Added to NRS by 2003, 20th Special Session, 140; A 2011, 3144)