reglab/housing_qa huggingface dataset:
NV Rev Stat § 372.740 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.740 - Examinations and investigations; payment of expenses for examination of records outside State.

  1. The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.  2. Any person selling or purchasing tangible personal property in this State who:  (a) Is required to:  (1) Obtain a permit pursuant to NRS 372.125 or register pursuant to NRS 360B.200; or  (2) File a return pursuant to subsection 2 of NRS 372.360; and  (b) Keeps outside of this State his or her records, receipts, invoices and other documents relating to sales the person has made or the use tax due this State,  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 1979, 430; A 1989, 392; 1993, 101; 2003, 2369; 2005, 1778)
NV Rev Stat § 372.745 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.745 - Reports for administering use tax: Filing; contents.

In its administration of the use tax, the Department may require the filing of reports by any person or class of persons having in their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report must:  1. Be filed when the Department requires.  2. Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale, and such other information as the Department may require.  (Added to NRS by 1979, 430)
NV Rev Stat § 372.746 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.746 - Definitions.

As used in NRS 372.746 to 372.754, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372.747, 372.748 and 372.749 have the meanings ascribed to them in those sections.  (Added to NRS by 2019, 3683)
NV Rev Stat § 372.747 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.747 - "Affiliate" defined.

Affiliate means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. For the purposes of this section, control shall be presumed to exist if any person directly or indirectly owns, controls, holds with the power to vote or holds proxies representing 10 percent or more of the voting securities of any other person. This presumption may be rebutted by a showing that control does not exist in fact.  (Added to NRS by 2019, 3683)
NV Rev Stat § 372.749 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.749 - "Marketplace seller" defined.

Marketplace seller means:  1. A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace; or  2. A seller who makes retail sales resulting from a referral by a referrer, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such referrer.  (Added to NRS by 2019, 3684)
NV Rev Stat § 372.752 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.752 - Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator.

  1. In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if:  (a) The marketplace facilitator provides proof satisfactory to the Department that the marketplace facilitator has made a reasonable effort to obtain accurate information from the marketplace seller about the retail sale; and   (b) The failure to collect and remit the correct tax on the retail sale was due to incorrect information provided to the marketplace facilitator by the marketplace seller.  2. Except as otherwise provided in subsection 3, in administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if the marketplace facilitator provides proof satisfactory to the Department that:  (a) The retail sale was made before January 1, 2021;  (b) The retail sale was made through a marketplace of the marketplace facilitator; and   (c) The failure to collect the sales tax or use tax was due to an error other than an error in sourcing the retail sale.  3. The relief from liability provided pursuant to subsection 2 for the 2019 and 2020 calendar year, respectively, shall not exceed 5 percent of the total sales and use tax owed for the calendar year on the cumulative gross receipts of the marketplace facilitator from retail sales made or facilitated by the marketplace facilitator for one or more marketplace sellers to customers in this State.   4. If a marketplace facilitator is relieved of liability for the collection and remittance of any amount of the sales tax or use tax pursuant to subsection 1, the marketplace seller or purchaser, as applicable, is liable for the payment of such uncollected, unpaid or unremitted tax.  5. To the extent that a marketplace facilitator is relieved of liability for the collection and remittance of any tax pursuant to subsections 2 and 3, the marketplace seller for whom the marketplace facilitator made or facilitated the retail sale giving rise to the tax is also relieved of such liability.  6. Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the Department any tax imposed by this chapter.  (Added to NRS by 2019, 3685)
NV Rev Stat § 372.754 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.754 - Civil actions; immunity; remedies.

  1. Nothing in NRS 372.746 to 372.754, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.  2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.  3. Nothing in this section shall apply to or otherwise limit:  (a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.  (b) The right of a taxpayer to seek a refund pursuant to NRS 372.630 to 372.720, inclusive.  (Added to NRS by 2019, 3688)
NV Rev Stat § 372.755 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.755 - Failure to make return or furnish data.

Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent return shall be fined not more than $500 for each offense.  (Added to NRS by 1979, 431)
NV Rev Stat § 372.760 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.760 - False or fraudulent return.

Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 364 days in the county jail, or be punished by both fine and imprisonment.  (Added to NRS by 1979, 431; A 2013, 983)
NV Rev Stat § 372.765 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.765 - Other violations of chapter.

Any violation of this chapter, except as otherwise provided, is a misdemeanor.  (Added to NRS by 1979, 431)
NV Rev Stat § 372.770 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.770 - Statute of limitations.

Any prosecution for violation of any of the penal provisions of this chapter must be instituted within 3 years after the commission of the offense.  (Added to NRS by 1979, 431)
NV Rev Stat § 372.775 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.775 - Application of doctrine of res judicata.

In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same period as was involved in another case previously determined.  (Added to NRS by 1979, 431; A 1981, 290)
NV Rev Stat § 372.780 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.780 - Sales and Use Tax Account: Remittances; deposits.

  1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department.  2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.  (Added to NRS by 1979, 431; A 1981, 258)
NV Rev Stat § 372.785 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.785 - Sales and Use Tax Account: Refunds.

The money in the Sales and Use Tax Account may, upon order of the State Controller, be used for refunds under this chapter.  (Added to NRS by 1979, 431; A 1981, 259)
NV Rev Stat § 372.790 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.790 - Remedies of State are cumulative.

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.  (Added to NRS by 1979, 431)
NV Rev Stat § 372.795 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.795 - Authority of Department to act for people of State.

In all proceedings under this chapter the Department may act for and on behalf of the people of the State of Nevada.  (Added to NRS by 1979, 431)
NV Rev Stat § 372.800 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.800 - Indian reservations and colonies: Imposition and collection of sales tax.

  1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony.  2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on the reservation or colony.  (Added to NRS by 1989, 1109)
NV Rev Stat § 372.805 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.805 - Indian reservations and colonies: Restriction on collection of tax by Department.

The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 372.800 if:  1. The tax is equal to or greater than the tax imposed by this chapter; and  2. A copy of an approved tribal tax ordinance imposing the tax has been filed with the Department of Taxation.  (Added to NRS by 1989, 1109)
NV Rev Stat § 372.810 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.810 - Rights of Indians not abridged.

Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act (25 U.S.C. §§ 476 et seq.).  (Added to NRS by 1989, 1109)
NV Rev Stat § 372.815 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.815 - Strict construction of certain provisions of chapter.

The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.  (Added to NRS by 1999, 1311)
NV Rev Stat § 372A.010 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372A.020, 372A.030 and 372A.040 have the meanings ascribed to them in those sections.  (Added to NRS by 1987, 1737)
NV Rev Stat § 372A.015 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.015 - "Cannabis" defined. [Effective July 1, 2020.]

Cannabis has the meaning ascribed to it in NRS 453.096.  (Added to NRS by 1987, 1737; A 2019, 3767, effective July 1, 2020)
NV Rev Stat § 372A.020 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.020 - "Controlled substance" defined.

Controlled substance includes:  1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and  2. A substance which:  (a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Services; and  (b) Is an imitation of or intended for use as a substitute for a substance described in subsection 1.  (Added to NRS by 1987, 1737)
NV Rev Stat § 372A.030 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.030 - "Marijuana" defined. [Effective through June 30, 2020.]

Marijuana has the meaning ascribed to it in NRS 453.096.  (Added to NRS by 1987, 1737)
NV Rev Stat § 372A.040 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.040 - "Sell" defined.

Sell includes exchange, barter, solicitation or receipt of an order, transfer to another for sale or resale, possession or transportation in contravention of this chapter and any other transfer for any consideration or a promise, obtained directly or indirectly.  (Added to NRS by 1987, 1737)
NV Rev Stat § 372A.050 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.050 - Department to adopt regulations.

The Department shall adopt all necessary regulations to carry out the provisions of this chapter.  (Added to NRS by 1987, 1737)
NV Rev Stat § 372A.060 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.060 - Applicability; no immunity from criminal prosecution. [Effective through June 30, 2020.]

  1. The provisions of NRS 372A.060 to 372A.130, inclusive, do not apply to:  (a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of a controlled substance; or  (b) Any person who acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies, sells or dispenses marijuana for the medical use of marijuana as authorized pursuant to chapter 453A of NRS.  2. Compliance with the provisions of NRS 372A.060 to 372A.130, inclusive, does not immunize a person from criminal prosecution for the violation of any other provision of law.  (Added to NRS by 1987, 1737; A 2013, 3727; 2015, 2261)
NV Rev Stat § 372A.060 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.060 - Applicability; no immunity from criminal prosecution. [Effective July 1, 2020.]

  1. The provisions of NRS 372A.060 to 372A.130, inclusive, do not apply to:  (a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of a controlled substance; or  (b) Any person who acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies, sells or dispenses cannabis for the medical use of cannabis as authorized pursuant to chapter 678C of NRS.  2. Compliance with the provisions of NRS 372A.060 to 372A.130, inclusive, does not immunize a person from criminal prosecution for the violation of any other provision of law.  (Added to NRS by 1987, 1737; A 2013, 3727; 2015, 2261; 2019, 3870, effective July 1, 2020)
NV Rev Stat § 372A.070 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.070 - Registration with Department as dealer; payment and calculation of tax on controlled substances other than marijuana and marijuana products; identifying information in tax return; civil penalty; action for enforcement. [Effective through June 30, 2020.]

  1. A person shall not sell, offer to sell or possess with the intent to sell a controlled substance unless he or she first:  (a) Registers with the Department as a dealer in controlled substances and pays an annual fee of $250; and  (b) Pays a tax on:  (1) Each gram of a controlled substance, or portion thereof, of $1,000; and  (2) Each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, of $2,000.  2. For the purpose of calculating the tax imposed by subparagraph (1) of paragraph (b) of subsection 1, the controlled substance must be measured by the weight of the substance in the dealer’s possession, including the weight of any material, compound, mixture or preparation that is added to the controlled substance.  3. The Department shall not require a registered dealer to give his or her name, address, social security number or other identifying information on any return submitted with the tax.  4. Any person who violates subsection 1 is subject to a civil penalty of 100 percent of the tax in addition to the tax imposed by subsection 1. Any civil penalty imposed pursuant to this subsection must be collected as part of the tax.  5. The district attorney of any county in which a dealer resides may institute and conduct the prosecution of any action for violation of subsection 1.  6. Property forfeited or subject to forfeiture pursuant to NRS 453.301 must not be used to satisfy a fee, tax or penalty imposed by this section.  7. As used in this section:  (a) "Controlled substance" does not include marijuana, edible marijuana products or marijuana-infused products.  (b) "Edible marijuana products" has the meaning ascribed to it in NRS 453A.101.  (c) "Marijuana-infused products" has the meaning ascribed to it in NRS 453A.112.  (Added to NRS by 1987, 1738; A 1989, 814; 2013, 3727)
NV Rev Stat § 372A.070 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.070 - Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement. [Effective July 1, 2020.]

  1. A person shall not sell, offer to sell or possess with the intent to sell a controlled substance unless he or she first:  (a) Registers with the Department as a dealer in controlled substances and pays an annual fee of $250; and  (b) Pays a tax on:  (1) Each gram of a controlled substance, or portion thereof, of $1,000; and  (2) Each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, of $2,000.  2. For the purpose of calculating the tax imposed by subparagraph (1) of paragraph (b) of subsection 1, the controlled substance must be measured by the weight of the substance in the dealer’s possession, including the weight of any material, compound, mixture or preparation that is added to the controlled substance.  3. The Department shall not require a registered dealer to give his or her name, address, social security number or other identifying information on any return submitted with the tax.  4. Any person who violates subsection 1 is subject to a civil penalty of 100 percent of the tax in addition to the tax imposed by subsection 1. Any civil penalty imposed pursuant to this subsection must be collected as part of the tax.  5. The district attorney of any county in which a dealer resides may institute and conduct the prosecution of any action for violation of subsection 1.  6. Property forfeited or subject to forfeiture pursuant to NRS 453.301 must not be used to satisfy a fee, tax or penalty imposed by this section.  7. As used in this section:  (a) "Cannabis product" has the meaning ascribed to it in NRS 678A.120.  (b) "Controlled substance" does not include cannabis or cannabis products.  (Added to NRS by 1987, 1738; A 1989, 814; 2013, 3727; 2019, 3871, effective July 1, 2020)
NV Rev Stat § 372A.080 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.

  1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to NRS 372A.060 to 372A.130, inclusive, and all records of the Department which contain the name, address or any other identifying information concerning a dealer are confidential.  2. No criminal prosecution may be initiated on the basis of:  (a) Information which was submitted to the Department; or  (b) Evidence derived from information submitted to the Department, pursuant to NRS 372A.060 to 372A.130, inclusive, or any regulation adopted pursuant thereto.  3. No information described in paragraph (a) or (b) of subsection 2 is admissible in a criminal prosecution, unless the prosecution shows that the information:  (a) Was independently discovered; or  (b) Inevitably would have been discovered based on independent information.  4. This section does not prohibit the Department from publishing statistics that do not disclose the identity of a dealer or the contents of a particular return or report submitted to the Department by a dealer.  5. Any person who releases or reveals confidential information in violation of this section is guilty of a gross misdemeanor.  (Added to NRS by 1987, 1738; A 2007, 2094; 2015, 2263)
NV Rev Stat § 372A.090 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.090 - Revenue stamps: Design, printing and sale; record of stamps sold.

  1. The Department shall:  (a) Design suitable stamps for the purpose of NRS 372A.060 to 372A.130, inclusive.  (b) Have as many stamps printed as may be required.  (c) Sell the stamps to dealers in controlled substances who are registered.  2. The stamps must be serially numbered and the Department shall maintain a record of the number of each stamp with the name of the dealer to whom it was sold.  (Added to NRS by 1987, 1738; A 2015, 2263)
NV Rev Stat § 372A.100 (2021)
2021 Nevada Revised Statutes|Chapter 372A - Tax on Controlled Substances|NRS 372A.100 - Destruction of spoiled or unusable revenue stamps.

Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be destroyed. The written authorization of the State Board of Examiners must set forth the number, denomination and face value of the stamps.  (Added to NRS by 1987, 1739)