reglab/housing_qa huggingface dataset:
NV Rev Stat § 360.935 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.935 - "Property taxes" defined. [Effective through June 30, 2036.]

Property taxes means any taxes levied by the State or a local government pursuant to the provisions of chapter 361 of NRS.  (Added to NRS by 2014, 28th Special Session, 13)
NV Rev Stat § 360.940 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.940 - "Qualified project" defined. [Effective through June 30, 2036.]

Qualified project means a project which the Office of Economic Development determines meets all the requirements set forth in subsections 2, 3 and 4 of NRS 360.945.  (Added to NRS by 2014, 28th Special Session, 13)
NV Rev Stat § 360.960 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.960 - Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.]

  1. Except as otherwise provided in this section, the Office of Economic Development shall not approve transferable tax credits:  (a) For Fiscal Year 2015-2016, 2016-2017, 2017-2018, 2018-2019, 2019-2020, 2020-2021 or 2021-2022, if approval of the transferable tax credits would cause the total amount of transferable tax credits issued pursuant to NRS 360.900 to 360.975, inclusive, in that Fiscal Year to exceed $45,000,000.  (b) For a fiscal year beginning on or after July 1, 2022.  2. The total amount of transferable tax credits issued pursuant to NRS 360.900 to 360.975, inclusive, to all qualified projects in this State must not exceed $195,000,000.  3. If in any fiscal year the Office does not approve an amount of transferable tax credits equal to the total amount authorized by paragraph (a) or (b) of subsection 1, the remaining amount of transferable tax credits must be carried forward and made available for approval during subsequent fiscal years ending on or before June 30, 2022.  4. Each transferable tax credit issued pursuant to NRS 360.900 to 360.975, inclusive, expires 4 years after the date on which the transferable tax credit is issued to the lead participant. A transferable tax credit issued pursuant to NRS 360.900 to 360.975, inclusive, may be transferred only once.  (Added to NRS by 2014, 28th Special Session, 18)
NV Rev Stat § 360.965 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.965 - Approval of application for abatement of taxes; duration of abatement; issuance of document certifying abatement of sales and use taxes. [Effective through June 30, 2036.]

  1. If the Office of Economic Development approves an application for an abatement of property taxes, employer excise taxes or local sales and use taxes submitted pursuant to paragraph (b) of subsection 1 of NRS 360.945, the Office shall immediately forward a certificate of eligibility for the abatement of the taxes described in that paragraph to:  (a) The Department;  (b) The Nevada Tax Commission; and  (c) The county treasurer of the county in which the qualified project will be located.  2. The abatement for the lead participant in the qualified project must:  (a) For property taxes, be for a duration of not more than 10 years after the date on which the application is submitted and in an amount that equals the amount of the property taxes that would otherwise be owed by each participant for the qualified project;  (b) For employer excise taxes, be for a duration of not more than 10 years after the date on which the application is submitted and in an amount that equals the amount of the employer excise taxes that would otherwise be owed by each participant for employees employed by the participant for the qualified project; and  (c) For local sales and use tax, be for a duration of not more than 20 years after the date on which the application is submitted and in an amount that equals the amount of the local sales and use taxes that would otherwise be owed by each participant in the qualified project.  3. If the Office approves an abatement of local sales and use taxes, the Office shall issue to the lead participant in the qualified project a document certifying the abatement which can be presented to retailers at the time of sale. The document must clearly state the rate of sales and use taxes which the purchaser is required to pay in the county in which the abatement is effective.  (Added to NRS by 2014, 28th Special Session, 18)
NV Rev Stat § 360.980 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.980 - Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city. [Effective through June 30, 2036.]

  1. For the purpose of encouraging local economic development, the governing body of a city or county in which a qualified project is located may grant to any participant in a qualified project an abatement of all or any percentage of the amount of any permitting fee or licensing fee which the local government is authorized to impose or charge pursuant to chapter 244 or 268 of NRS.  2. Before granting any abatement pursuant to subsection 1, the governing body of the city or county must provide by ordinance for a pilot project for granting abatements to participants in a qualified project.  3. A governing body of a city or county that grants an abatement pursuant to subsection 1 shall, on or before October 1 of each year in which such an abatement is granted, prepare and submit to the Governor and to the Director of the Legislative Counsel Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year:  (a) The number of qualified projects located within the jurisdiction of the governing body for which a certificate of eligibility for transferable tax credits was approved;  (b) If applicable, the number and dollar amount of the abatements granted by the governing body pursuant to subsection 1; and  (c) The number of persons within the jurisdiction of the governing body that were employed by each participant in a qualified project and the amount of wages paid to those persons.  (Added to NRS by 2014, 28th Special Session, 22)
NV Rev Stat § 360.981 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.981 - Definitions.

As used in NRS 360.981 to 360.992, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.982 to 360.988, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.982 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.982 - "Economic development financing agreement" defined.

Economic development financing agreement means an economic development financing proposal that is approved by the Executive Director of the Office pursuant to NRS 360.990.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.983 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.983 - "Economic development financing proposal" defined.

Economic development financing proposal means an economic development financing proposal submitted to the Office by the governing body of a local government pursuant to NRS 360.989.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.984 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.984 - "Infrastructure project" defined.

Infrastructure project includes, without limitation, a drainage project, an electrical project, a rail project, a sanitary sewer project, a transportation project, a fire protection project, a wastewater project and a water project.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.985 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.985 - "Lead participant" defined.

Lead participant means a lead participant as that term is defined in NRS 360.883 or 360.915.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.986 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.986 - "Local government" defined.

Local government means a city or a county.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.987 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.987 - "Office" defined.

Office means the Office of Economic Development created by NRS 231.043.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.988 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.988 - "Qualified project" defined.

Qualified project means a qualified project as that term is defined in NRS 360.888 or 360.940.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.989 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.989 - Submittal and contents of economic development financing proposal.

  1. If the governing body of a local government:  (a) Receives notice that a qualified project is or will be located within the jurisdiction of the local government; and  (b) Determines that there is a need to finance infrastructure projects within the jurisdiction of the local government to support the development of the qualified project,  the governing body may prepare and submit to the Office for approval an economic development financing proposal pursuant to which the infrastructure projects identified in the proposal would be financed from the proceeds of bonds, securities or other indebtedness issued by the State of Nevada.  2. An economic development financing proposal submitted pursuant to subsection 1:  (a) May include, without limitation, provisions for the financing of one or more infrastructure projects;  (b) Must include the creation of one or more districts or areas by the local government pursuant to chapters 271, 271A and 278C of NRS and the pledge of revenue from such districts or areas for the repayment of any bonds, securities or other indebtedness issued by the State of Nevada to finance the projects; and  (c) Must include such other provisions and information as may be required by the Office.  (Added to NRS by 2015, 29th Special Session, 29)
NV Rev Stat § 360.991 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.991 - Issuance of general obligation bonds of State of Nevada to finance infrastructure projects identified in economic development financing agreement; limitation on amount of bonds; proceeds allocated to Office of Economic Development.

  1. As soon as practicable after receiving notice from the Office that it has approved an economic development financing agreement, the State Board of Finance shall issue general obligation bonds of the State of Nevada to finance the infrastructure projects identified in the economic development financing agreement. The provisions of the State Securities Law contained in chapter 349 of NRS apply to the issuance of bonds pursuant to this section. The State Board of Finance shall issue the bonds in the amount set forth in the economic development financing agreement but shall not issue bonds in an amount that exceeds $175,000,000 for each economic development financing agreement or have outstanding at any time bonds issued pursuant to this section in an amount that exceeds $200,000,000. Before any bonds may be issued pursuant to this section, the lead participant in the qualified project must provide adequate security that the lead participant will carry out the qualified project. The security may consist of one or more performance bonds or similar documents, actual expenditures on the qualified project, commitments to make such expenditures, a lien for special assessments pursuant to chapter 271 of NRS or other security deemed appropriate by the Executive Director of the Office in consultation with the Office of the State Treasurer. A commitment to make an expenditure may be conditioned upon the issuance of bonds pursuant to this section but may not be subject to any other conditions.  2. The proceeds of any bonds issued pursuant to subsection 1 must be allocated to the Office in the manner prescribed by the economic development financing agreement.  (Added to NRS by 2015, 29th Special Session, 31; A 2017, 3806)
NV Rev Stat § 360.992 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.992 - Expedited determination of water rights in area of qualified project. [Effective through June 30, 2036.]

  1. If the Executive Director of the Office determines that a qualified project is an economic development priority of the State and that an expedited determination of water rights in the area in which the qualified project is located is necessary, the Executive Director of the Office may provide notice of his or her determinations to the State Engineer.  2. Upon receipt of the notice described in subsection 1, the State Engineer may expedite action on any application for a permit to change the point of diversion, place of use or manner of use of an existing water right to which the notice pertains.  3. Notwithstanding any other provision of law to the contrary, if an application for a permit which is subject to the expedited process authorized by subsection 2 involves a change of the point of diversion, place of use or manner of use of an existing water right which lies within a basin that shares a unique and close hydrological connection to another basin or basins and is managed jointly as a single source and supply of water with the other basin or basins pursuant to a ruling of the State Engineer made before December 19, 2015, any action taken by the State Engineer with regard to the application or any permit issued as a result of the approval of the application is subject to protest and appeal only by a person who holds a water right in such a basin or basins or the owner of a domestic well in such a basin or basins.  (Added to NRS by 2015, 29th Special Session, 55; A 2015, 29th Special Session, 56)
NV Rev Stat § 360A.010 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.010 - "Department" defined.

As used in this chapter, "Department" means the Department of Motor Vehicles.  (Added to NRS by 1999, 990; A 2001, 2641)
NV Rev Stat § 360A.020 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.020 - Adoption of regulations by Department.

The Department shall adopt:  1. Such regulations as are necessary to carry out the provisions of this chapter.  2. Regulations providing for:  (a) The electronic submission of returns to the Department; and  (b) The payment to the Department of any amount required to be paid pursuant to this chapter or chapter 365, 366 or 373 of NRS, or NRS 445C.330 or 590.120 through the use of credit cards, debit cards and electronic transfers of money.  (Added to NRS by 1999, 990; A 2003, 20th Special Session, 19; 2015, 3594)
NV Rev Stat § 360A.032 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.032 - Citation of NRS 360A.034.

NRS 360A.034 may be cited as the Taxpayers’ Bill of Rights for Taxes on Fuels.  (Added to NRS by 2005, 22nd Special Session, 130)
NV Rev Stat § 360A.036 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.036 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels.

The Director of the Department shall cause:  1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on Fuels and a description of the regulations relating thereto adopted by the Department pursuant to NRS 360A.020.  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 Taxation, 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.  (Added to NRS by 2005, 22nd Special Session, 132)
NV Rev Stat § 360A.040 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.040 - Submission of dishonored method of payment.

  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.  (Added to NRS by 1999, 993; A 2003, 2902; 2005, 590; 2015, 3594)
NV Rev Stat § 360A.050 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.050 - Extension of time for payment: Interest on amount due.

If the Department grants an extension of time for paying any amount required to be paid pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, a person who pays the amount within the period for which the extension is granted shall pay, in addition to the amount owing, interest at the rate of 1 percent per month from the date the amount would have been due without the extension until the date of payment.  (Added to NRS by 1999, 993; A 2003, 2902; 2007, 1570; 2015, 3594)
NV Rev Stat § 360A.055 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.055 - Joint and several liability of responsible persons.

  1. A responsible person who willfully fails to collect or pay to the Department 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 or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties. The responsible person shall pay the tax or fee upon notice from the Department that it is due.  2. As used in this section, "responsible person" includes:  (a) An officer or employee of a corporation; and  (b) A member or employee of a partnership or limited-liability company,  whose job or duty it is to collect, account for or pay to the Department 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 and who attests to the accuracy of the payment of the tax or fee under penalty of perjury.  (Added to NRS by 2019, 1571)
NV Rev Stat § 360A.060 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.060 - Penalty for failure to pay within required time.

Unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 to this State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee that is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 1 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.  (Added to NRS by 1999, 993; A 2015, 3595)
NV Rev Stat § 360A.070 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.070 - Waiver or reduction of interest or penalty.

  1. If the Director of the Department or a hearing officer designated by the Director finds that the failure of a person to make a timely return or payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is the result of circumstances beyond the control of the person and occurred despite the exercise of ordinary care and without willful neglect, the Department may relieve the person of all or part of any interest or penalty, or both.  2. A person requesting relief must file with the Department a statement signed, under penalty of perjury, that sets forth the facts upon which the person bases his or her claim for relief.  3. The Department shall disclose, upon the request of any person:  (a) The name of the person to whom relief was granted; and  (b) The amount of the relief.  (Added to NRS by 1999, 993; A 2015, 3595)
NV Rev Stat § 360A.080 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.080 - Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department.

The Department may:  1. Enter into a written agreement with a person who is required to pay the taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 for the payment of delinquent taxes or fees, interest or penalties imposed pursuant to those provisions.  2. Adopt regulations providing for:  (a) The payment of delinquent taxes or fees, interest or penalties upon the execution of a written agreement between the Department and such a person; and  (b) The cancellation of such an agreement if the person becomes delinquent in his or her payment of the delinquent taxes or fees, interest or penalties owed to the Department pursuant to the provisions of chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120.  (Added to NRS by 1999, 994; A 2015, 3595)
NV Rev Stat § 360A.090 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.090 - Priority of right to receive payments in satisfaction of amounts due.

  1. The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 must be satisfied first if:  (a) The person is insolvent;  (b) The person makes a voluntary assignment of his or her assets;  (c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or  (d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.  2. This section does not give the State of Nevada a preference over:  (a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or  (b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195.  (Added to NRS by 1999, 996; A 2003, 2516; 2015, 3595)