reglab/housing_qa huggingface dataset:
NV Rev Stat § 360.289 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.289 - Annual reports of projected population of counties.

  1. The Department shall:  (a) On or before March 1 of each calendar year, issue an annual report of the projected population of each county in this State as of July 1 of that year and the next succeeding 4 years; and  (b) On or before October 1 of each calendar year, issue an annual report of the projected population, as classified by age, sex, race and Hispanic origin, of each county in this State as of July 1 of that year and the next succeeding 19 years.  2. The Department shall post the annual reports required by subsection 1 on an Internet website maintained by the Department and, if the demographer employed pursuant to NRS 360.283 maintains a separate Internet website, require the demographer to post the annual reports required by subsection 1 on an Internet website maintained by the demographer.  (Added to NRS by 2011, 396)
NV Rev Stat § 360.2905 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.2905 - Citation of NRS 360.291.

NRS 360.291 may be cited as the Taxpayers’ Bill of Rights.  (Added to NRS by 1991, 1579)
NV Rev Stat § 360.2915 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.2915 - Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.

The Department:  1. Shall adopt regulations to carry out the provisions of the Taxpayers’ Bill of Rights.  2. May adopt regulations providing:  (a) For the payment of any tax in installments over a period not to exceed 12 months upon the execution of a written agreement by the taxpayer and the Department; and  (b) That the Executive Director may:  (1) Upon good cause shown, allow a taxpayer to pay in installments over a period longer than 12 months; and  (2) Cancel the installment method of payment for a taxpayer who becomes delinquent in his or her payments.  (Added to NRS by 1991, 1580)
NV Rev Stat § 360.292 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.292 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.

The Executive Director shall cause:  1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights and a description of the regulations adopted by the Department pursuant to NRS 360.2915.  2. A copy of the pamphlet to be:  (a) Posted on an Internet website maintained by the Department;  (b) Made available to any person upon request at the offices of the Department and the Department of Motor Vehicles, and public libraries in each county of this State; and  (c) Distributed with each notice to a taxpayer that an audit will be conducted by the Department.  (Added to NRS by 1991, 1580; A 1997, 2597; 2005, 22nd Special Session, 127)
NV Rev Stat § 360.2925 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.2925 - Provision of instructions and information to taxpayer liable for first time for taxes on business.

The Department shall provide each taxpayer who it determines may be liable for taxes on a business for the first time with:  1. Simplified written instructions concerning the rights and responsibilities of the taxpayer, including the:  (a) Keeping of records sufficient for audit purposes;  (b) Procedures for depositing or paying taxes;  (c) Procedures for challenging any liability for taxes, penalties or interest and for requesting refunds, adjustments or credits of erroneously assessed taxes, including the steps for appealing a denial thereof;  (d) Procedures for recovering interest on overpayments of taxes; and  (e) Procedures for obtaining the release of bonds, liens, levies or other forms of security for the payment of taxes.  2. Information concerning the most common errors made by taxpayers in similar businesses with regard to the collection, reporting and payment of taxes.  (Added to NRS by 1991, 1580)
NV Rev Stat § 360.293 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.293 - Provision of response to request submitted by taxpayer.

The Department shall provide a taxpayer with a written response to any written request submitted by the taxpayer within 30 days after it receives the request.  (Added to NRS by 1991, 1581)
NV Rev Stat § 360.2935 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.2935 - Refund to taxpayer of overpayment together with payment of interest.

Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a refund of any penalties or interest paid by a taxpayer.  (Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20th Special Session, 158)
NV Rev Stat § 360.2937 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.2937 - Amount of interest required on overpayment of certain taxes, fees and assessments.

  1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090 or 482.313, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.  2. No refund or credit may be made of any interest imposed on the person making the overpayment with respect to the amount being refunded or credited.  3. The interest must be paid:  (a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier.  (b) In the case of a credit, to the same date as that to which interest is computed on the tax or the amount against which the credit is applied.  (Added to NRS by 2007, 912; A 2011, 3142; 2013, 2797; 2015, 2258, 2608, 2897; 2019, 3264)
NV Rev Stat § 360.294 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.294 - Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.

  1. Except as otherwise provided in subsection 2, upon proof that a taxpayer has relied to his or her detriment on written advice provided to the taxpayer by an officer, agent or employee of the Department or on an opinion of the Attorney General:  (a) The Department may waive any tax, penalty and interest owed by the taxpayer if the taxpayer meets the criteria adopted by regulation by the Nevada Tax Commission pursuant to NRS 360.093; and  (b) If a waiver is granted pursuant to paragraph (a), the Department shall prepare and maintain on file a statement which contains:  (1) The reason for the waiver;  (2) The amount of the tax, penalty and interest owed by the taxpayer;  (3) The amount of the tax, penalty and interest waived by the Department; and  (4) The facts and circumstances which led to the waiver.  2. Upon proof that a taxpayer has in good faith collected or remitted taxes imposed pursuant to the provisions of this title that are administered by the Department, in reliance upon written advice provided by an officer, agent or employee of the Department, an opinion of the Attorney General or the Nevada Tax Commission, or the written results of an audit of his or her records conducted by the Department, the taxpayer may not be required to pay delinquent taxes, penalties or interest if the Department determines after the completion of a subsequent audit that the taxes he or she collected or remitted were deficient.  (Added to NRS by 1991, 1581; A 1999, 2483)
NV Rev Stat § 360.295 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.295 - Extension of time for payment: Interest on amount due.

Except as otherwise specifically provided in this title, if the Department grants an extension of the time for paying any amount required to be paid under this title, 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 0.75 percent per month from the date the amount would have been due without the extension until the date of payment.  (Added to NRS by 1985, 948; A 1997, 2597; 2011, 3142)
NV Rev Stat § 360.297 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.297 - 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 this title, NRS 444A.090 or 482.313, or chapter 680B of NRS, 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 this title, NRS 444A.090 or 482.313, or chapter 680B of NRS.  (Added to NRS by 2005, 571; A 2011, 397)
NV Rev Stat § 360.299 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.299 - Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.

  1. In determining the amount of:  (a) Sales tax due on a sale at retail, the rate of tax used must be the sum of the rates of all taxes imposed upon sales at retail in:  (1) The county determined pursuant to the provisions of NRS 360B.281 or 360B.350 to 360B.375, inclusive; or  (2) If those provisions do not apply to the sale, the county in which the property is or will be delivered to the purchaser or the agent or designee of the purchaser.  (b) Use tax due on the purchase of tangible personal property for use, storage or other consumption in this state, the rate of tax used must be the sum of the rates of all taxes imposed upon the use, storage or other consumption of property in:  (1) The county determined pursuant to the provisions of NRS 360B.281 or 360B.350 to 360B.375, inclusive; or  (2) If those provisions do not apply to the purchase, the county in which the property is first used, stored or consumed.  2. In determining the amount of taxes due pursuant to subsection 1:  (a) The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.  (b) A retailer may compute the amount due on a transaction on the basis of each item involved in the transaction or a single invoice for the entire transaction.  3. On or before January 1 of each year, the Department shall transmit to each retailer to whom a permit has been issued a notice which contains the provisions of subsections 1 and 2 and NRS 372.365.  (Added to NRS by 1995, 1970; A 2003, 2350; 2005, 1778; 2011, 2747)
NV Rev Stat § 360.300 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.300 - Computation of tax, contribution or premium by Department; penalty for failure to file return.

  1. If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, as administered or audited by the Department, it may compute and determine the amount required to be paid upon the basis of:  (a) The facts contained in the return;  (b) Any information within its possession or that may come into its possession; or  (c) Reasonable estimates of the amount.  2. One or more deficiency determinations may be made with respect to the amount due for one or for more than one period.  3. In making its determination of the amount required to be paid, the Department shall impose interest on the amount of tax determined to be due, calculated at the rate and in the manner set forth in NRS 360.417, unless a different rate of interest is specifically provided by statute.  4. The Department shall impose a penalty of 10 percent in addition to the amount of a determination that is made in the case of the failure of a person to file a return with the Department.  5. When a business is discontinued, a determination may be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.  (Added to NRS by 1971, 594; A 1975, 1651; 1993, 1573; 1995, 1061; 1997, 822, 1415; 1999, 1000; 2003, 2350; 2003, 20th Special Session, 158; 2005, 1778; 2013, 2797; 2015, 2898; 2019, 3264)
NV Rev Stat § 360.320 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.320 - Offsetting of certain overpayments; calculation of penalties and interest.

  1. Except as otherwise provided in this title, in making a determination of the amount required to be paid, the Department shall offset overpayments for a reporting period of an audit period against underpayments for any other reporting period within the audit period.  2. If it is determined that there is a net deficiency, any penalty imposed must be calculated based on the amount of the net deficiency.  3. If it is determined that:  (a) There is a net deficiency for a reporting period after offsetting any overpayment from any previous reporting period, any interest imposed on the net deficiency must be calculated before determining whether there is an overpayment or net deficiency for the next reporting period within the audit period.  (b) There is a net overpayment for a reporting period after offsetting any net deficiency from any previous reporting period, any interest to which the taxpayer is entitled must be calculated before determining whether there is an overpayment or net deficiency for the next reporting period within the audit period.  4. The provisions of this section do not apply if, in any reporting period within the audit period, the taxpayer has:  (a) Failed to file a report or return that he or she is required to file;  (b) Filed such a report or return later than the date it is due;  (c) Filed such a report or return that erroneously shows no taxes due; or  (d) Filed such a report or return that shows taxes due and has not remitted the taxes due in a timely manner.  5. As used in this section, "reporting period" includes, without limitation, a calendar month, a calendar quarter, a calendar year and any other period for reporting.  (Added to NRS by 1971, 595; A 1975, 1651; 1999, 2484; 2005, 571)
NV Rev Stat § 360.330 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.330 - Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of any applicable provisions of this title, or the authorized regulations of the Department, a penalty of 10 percent of the amount of the determination must be added thereto.  (Added to NRS by 1971, 595; A 1975, 1651; 1985, 948)
NV Rev Stat § 360.340 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.340 - Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the payment of a tax or fee administered by the Department or the authorized regulations of the Department, a penalty of:  1. Except as otherwise provided in subsection 2, 25 percent of the amount of the determination must be added thereto.  2. In the case of a tax imposed pursuant to chapter 372 or 374 of NRS with respect to the sale, storage, use or other consumption of any vehicle, vessel or aircraft, three times the amount of the determination must be added thereto.  (Added to NRS by 1971, 595; A 1975, 1651; 1995, 1061)
NV Rev Stat § 360.350 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.350 - Notice of determination required; method and effect of service.

  1. The Department shall give a person against whom a determination has been made written notice of its determination.  2. The notice may be served personally or by mail. If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department.  3. If notice is served by mail, service is complete at the time of deposit with the United States Postal Service.  4. Service of notice tolls any limitation for the determination of a further deficiency.  (Added to NRS by 1971, 595; A 1975, 1652; 1985, 948; 1987, 714; 1995, 1062)
NV Rev Stat § 360.355 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.355 - Time for provision of notice of determination.

  1. Except as otherwise provided in subsections 2, 3 and 4 and in NRS 375A.180 and 375B.210, every notice of the determination of a deficiency issued by the Department must be personally served or mailed within 3 years after the last day of the calendar month following the period for which the amount is proposed to be determined or within 3 years after the return is filed, whichever period expires later.  2. In the case of a failure to make a return, or a claim for an additional amount, every notice of determination must be mailed or personally served within 8 years after the last day of the calendar month following the period for which the amount is proposed to be determined.  3. If, before the expiration of the time prescribed in this section for the mailing of a notice of determination, the taxpayer has signed a waiver consenting to the mailing of the notice after that time, the notice may be mailed at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if each agreement is made before the expiration of the period previously agreed upon.  4. This section does not apply to cases of fraud or intentional evasion of the provisions of this title or any regulation adopted pursuant thereto.  (Added to NRS by 1991, 1406)
NV Rev Stat § 360.357 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.357 - Tolling of period for issuance of notice of determination when taxpayer files claim for refund.

Notwithstanding any other provision of law, if a taxpayer files a claim for a refund for the overpayment of any tax which the Department is required to collect pursuant to this title, the period during which a notice of a deficiency determination must be issued by the Department pursuant to NRS 360.355 is tolled until the Department makes a determination whether the taxpayer owes any taxes for the period for which the claim for a refund is filed, or issues and personally serves or mails a notice of a deficiency determination to the taxpayer who files the claim for a refund, whichever occurs later.  (Added to NRS by 2005, 298)
NV Rev Stat § 360.360 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.360 - Redetermination: Petition; time for filing.

  1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination.  2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund.  3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.  (Added to NRS by 1971, 595; A 1995, 1062)
NV Rev Stat § 360.365 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.365 - Redetermination: Contents of petition and accompanying materials.

A petition for redetermination must:  1. Set forth the amount of the determination being contested and the grounds for seeking a redetermination; and  2. If an oral hearing is not requested, be accompanied by the books and records and other evidence which support the petition.  (Added to NRS by 1995, 1058)
NV Rev Stat § 360.370 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.370 - Redetermination: Oral hearing; notice; continuances.

  1. If a petition for redetermination is filed within the 45-day period, the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an oral hearing and give him or her 10 days’ notice of the time and place of the hearing.  2. The Department may continue the hearing from time to time as may be necessary.  (Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)
NV Rev Stat § 360.380 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.380 - Redetermination: Change in determined amount; limitations.

The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department at or before the hearing.  (Added to NRS by 1971, 595; A 1975, 1652)
NV Rev Stat § 360.390 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.390 - Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.

  1. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof, unless an appeal of the order is filed within that time with the Nevada Tax Commission.  2. On appeal, the Nevada Tax Commission shall comply with the standards for review set forth in subsection 3 of NRS 233B.135. The decision of the Commission upon an appeal becomes final 30 days after service upon the petitioner and the Department of its written order.  (Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)
NV Rev Stat § 360.395 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.395 - Redetermination: Prerequisites to judicial review of final order; credit or refund.

  1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final order of the Nevada Tax Commission upon a petition for redetermination, the person must:  (a) Pay the amount of the determination; or  (b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the determination.  2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes, the Department shall credit or refund any amount paid by the person that exceeds the amount owed, with interest determined in accordance with NRS 360.2935.  (Added to NRS by 1995, 1058; A 1999, 2485)