reglab/housing_qa huggingface dataset:
NV Rev Stat § 360A.360 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.360 - Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

  1. The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The Department shall approve the fees for publication in a newspaper. Approval from a court is not required for publication.  2. The fees, commissions and expenses are the obligation of the person against whom the warrant is issued.  (Added to NRS by 1999, 997)
NV Rev Stat § 360A.365 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.365 - Order to lock and seal business: Grounds for issuance; service; enforcement.

  1. If a person:  (a) Continues to engage in business in this State without a permit or license as required by chapter 365 or 366 of NRS, or after the license or permit has been suspended or revoked;  (b) Knowingly sells at retail any fuel that is subject to taxation pursuant to chapter 365 or 366 of NRS for which the tax imposed by chapter 365 or 366 of NRS is not remitted; or  (c) Sells or otherwise distributes dyed special fuel in violation of NRS 366.733,  the Department may, after providing notice to that person, order any place of business of the person to be locked and sealed. If notice is served by mail, it must be addressed to the person at his or her address as it appears in the records of the Department.  2. The order to lock and seal a place of business must be delivered to the sheriff of the county in which the business is located. The sheriff shall assist in the enforcement of the order.  (Added to NRS by 1999, 997; A 2005, 1150) — (Substituted in revision for NRS 360A.030)
NV Rev Stat § 360A.380 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.380 - Limitation on withholding or transmitting assets.

In carrying out the provisions of NRS 360A.370, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of this State. As soon as the Department determines that the assets have been withheld or transmitted, it shall consent to a transfer or other disposition of the assets in excess of that amount.  (Added to NRS by 1999, 998)
NV Rev Stat § 360A.390 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.390 - Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release.

  1. If a person who is liable for any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 sells any portion of his or her business or stock of goods not in the ordinary course of business or quits the business, the successors or assignees of that person shall:  (a) If the business or stock of goods was purchased for money, withhold from the purchase price the amount due; or  (b) If the business or stock of goods was not purchased for money, withhold a sufficient portion of the assets of the business or stock of goods which, if sold, would equal the amount due,  until the former owner provides the successors or assignees with a receipt or certificate from the Department indicating that he or she paid the amount due.  2. A successor or assignee who fails to withhold the amount required pursuant to subsection 1 becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the consideration paid for the business or stock of goods, valued in money.  3. The Department shall issue a certificate of the amount due to the successor or assignee:  (a) Not later than 60 days after receiving a written request from the successor or assignee for such a certificate; or  (b) Not later than 60 days after the date the records of the former owner are made available for audit,  whichever period expires later, but not later than 90 days after receiving the request.  4. If the Department fails to mail the certificate, the successor or assignee is released from any further obligation to withhold any portion of the purchase price, business or stock of goods.  5. The time within which the obligation of the successor or assignee may be enforced begins when the person who is liable for the tax or fee sells or assigns all or any portion of his or her business or stock of goods or when the determination against the person becomes final, whichever occurs later.  (Added to NRS by 1999, 998; A 2015, 3600)
NV Rev Stat § 360A.400 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.400 - Seizure and sale of property by Department.

  1. At any time within 3 years after a person has become delinquent in the payment of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.  2. Any seizure made to collect a tax or fee due may be only of the property of the person not exempt from execution under the provisions of law.  (Added to NRS by 1999, 999; A 2015, 3601)
NV Rev Stat § 360A.410 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.410 - Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department.

The Department may adopt regulations that prescribe the manner in which a person who does not owe any taxes or fees to the Department may claim an ownership interest in property transmitted to or seized by the Department. The regulations must set forth:  1. The procedure for asserting such a claim; and  2. The circumstances under which the Department will honor the claim.  (Added to NRS by 1999, 999)
NV Rev Stat § 360A.420 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.420 - Sale of seized property: Service and contents of notice.

The notice of a sale and the time and place of the sale must be given to the delinquent person in writing at least 10 days before the date set for the sale. The notice must:  1. Include:  (a) A description of the property to be sold;  (b) A statement of the amount due, including interest, penalties and costs;  (c) The name of the delinquent person; and  (d) A statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or as much of it as is necessary, will be sold in accordance with law and the notice;  2. Be enclosed in an envelope addressed to the person at his or her last known address or place of business in this State and deposited in the United States Postal Service, postage prepaid; and  3. Be published for at least 10 days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized will be sold. If there is no newspaper of general circulation in the county, notice must be posted in three public places in the county 10 days before the date set for the sale.  (Added to NRS by 1999, 999)
NV Rev Stat § 360A.430 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.430 - Sale of seized property: Procedure.

  1. At a sale described in NRS 360A.420, the Department shall sell the property in accordance with law and the notice and deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.  2. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.  (Added to NRS by 1999, 1000)
NV Rev Stat § 360A.440 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.440 - Sale of seized property: Disposition of excess proceeds.

  1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due this State, the Department shall return the excess to the person liable for the amounts and obtain his or her receipt.  2. If a person who has an interest in or lien upon the property files with the Department a notice of his or her interest or lien before the sale, the Department shall withhold any excess pending a determination of the rights of the respective parties to it by a court of competent jurisdiction.  3. If the receipt of the person liable for the amount is not available, the Department shall deposit the excess money with the State Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors or assigns.  (Added to NRS by 1999, 1000)
NV Rev Stat § 360B.010 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.010 - Short title.

This chapter shall be known as the Simplified Sales and Use Tax Administration Act.  (Added to NRS by 2001, 1711; A 2005, 1772)
NV Rev Stat § 360B.020 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.020 - Legislative findings and declaration.

The Legislature hereby finds and declares that:  1. A simplified sales and use tax system will reduce, and over time eliminate, the burden and cost for all vendors to collect this state’s sales and use tax.  2. This state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.  3. This state should participate in multistate discussions to review and, if necessary, amend the terms of the agreement to simplify and modernize sales and use tax administration to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.  (Added to NRS by 2001, 1711)
NV Rev Stat § 360B.030 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.030 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 360B.040 to 360B.100, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2001, 1711; A 2003, 2358; 2005, 1778; 2007, 2303)
NV Rev Stat § 360B.040 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.040 - "Agreement" defined.

Agreement means the Streamlined Sales and Use Tax Agreement.  (Added to NRS by 2001, 1711)
NV Rev Stat § 360B.050 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.050 - "Certified automated system" defined.

Certified automated system means software certified pursuant to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction.  (Added to NRS by 2001, 1711; A 2007, 2303)
NV Rev Stat § 360B.060 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.060 - "Certified service provider" defined.

Certified service provider means an agent certified pursuant to the Agreement to perform all of a seller’s sales and use tax functions, other than the seller’s obligation to remit the taxes on its own purchases.  (Added to NRS by 2001, 1711; A 2007, 2303)
NV Rev Stat § 360B.062 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.062 - "Person" defined.

Person includes a government, governmental agency or political subdivision of a government.  (Added to NRS by 2007, 2302)
NV Rev Stat § 360B.063 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.063 - "Purchaser" defined.

Purchaser means a person to whom a sale of tangible personal property is made.  (Added to NRS by 2003, 2352; A 2005, 1778)
NV Rev Stat § 360B.065 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.065 - "Registered seller" defined.

Registered seller means a seller registered pursuant to NRS 360B.200.  (Added to NRS by 2003, 2352; A 2005, 1778)
NV Rev Stat § 360B.067 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.067 - "Retail sale" defined.

Retail sale means any sale, lease or rental for any purpose other than for resale, sublease or subrent.  (Added to NRS by 2003, 2352; A 2005, 1778)
NV Rev Stat § 360B.070 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.070 - "Sales tax" defined.

Sales tax means the tax levied by section 19 of chapter 397, Statutes of Nevada 1955, at page 766, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the laws of another state that is a member of the Agreement.  (Added to NRS by 2001, 1712; A 2003, 2358; 2005, 1778)
NV Rev Stat § 360B.080 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.080 - "Seller" defined.

Seller means any person making sales, leases or rentals of tangible personal property.  (Added to NRS by 2001, 1712; A 2003, 2359; 2005, 1778)
NV Rev Stat § 360B.090 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.090 - "State" defined.

State means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico.  (Added to NRS by 2001, 1712; A 2007, 2303)
NV Rev Stat § 360B.095 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.095 - "Tangible personal property" defined.

Tangible personal property means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.  (Added to NRS by 2003, 2352; A 2005, 1778)
NV Rev Stat § 360B.100 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.100 - "Use tax" defined.

Use tax means the tax levied by section 34 of chapter 397, Statutes of Nevada 1955, at page 769, as amended by section 3 of chapter 513, Statutes of Nevada 1985, at page 1562, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the laws of another state that is a member of the Agreement.  (Added to NRS by 2001, 1712; A 2003, 2359; 2005, 1778)
NV Rev Stat § 360B.110 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.110 - Duties of Nevada Tax Commission.

The Nevada Tax Commission shall:  1. Except as otherwise provided in NRS 360B.120, enter into the Agreement.  2. Act jointly with other states that are members of the Agreement to establish standards for:  (a) Certification of a certified service provider;  (b) A certified automated system; and  (c) Performance of multistate sellers.  3. Take all other actions reasonably required to implement the provisions of this chapter and the provisions of the Agreement, including, without limitation, the:  (a) Adoption of regulations to carry out the provisions of this chapter and the provisions of the Agreement; and  (b) Procurement, jointly with other member states, of goods and services.  4. Represent, or have its designee represent, the State of Nevada before the other states that are signatories to the Agreement.  5. Designate not more than four delegates, who may be members of the Commission, to represent the State of Nevada for the purposes of reviewing or amending the Agreement.  (Added to NRS by 2001, 1712; A 2003, 2359; 2005, 1778; 2007, 2304)
NV Rev Stat § 360B.120 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.120 - Prerequisites to membership.

  1. The Nevada Tax Commission shall not enter into the Agreement unless the Agreement:  (a) Sets restrictions to limit over time the number of state rates.  (b) Establishes uniform standards for:  (1) The sourcing of transactions to taxing jurisdictions;  (2) The administration of exempt sales; and  (3) Sales and use tax returns and remittances.  (c) Provides a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.  (d) Provides that registration with the central, electronic registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.  (e) Provides for reduction of the burdens of complying with local sales and use taxes through the following:  (1) Restricting variances between the state and local tax bases;  (2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting the taxes will not have to register or file returns with, remit funds to or be subject to independent audits from local taxing jurisdictions;  (3) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and  (4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.  (f) Outlines any monetary allowances that are to be provided by the states to sellers or certified service providers and allows for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed by July 1, 2002.  (g) Requires each state to certify compliance with the terms of the Agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the Agreement while a member.  (h) Requires each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.  (i) Provides for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult within the administration of the Agreement.  2. The Agreement must require each member state to abide by the requirements set forth in subsection 1.  (Added to NRS by 2001, 1712)
NV Rev Stat § 360B.150 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.150 - Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law.

  1. The Agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state is established by the law of this State and the other member states and not by the terms of the Agreement.  2. No person has any cause of action or defense under the Agreement or by virtue of this State’s approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this State, or any political subdivision of this State, on the ground that the action or inaction is inconsistent with the Agreement.  3. No law of this State, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.  (Added to NRS by 2001, 1714)
NV Rev Stat § 360B.160 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.160 - Nature and purpose of Agreement.

The Agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the laws of each member state.  (Added to NRS by 2001, 1714)
NV Rev Stat § 360B.170 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.170 - Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement.

No provision of the Agreement authorized by this chapter invalidates, in whole or part, or amends any provision of the laws of this state. Adoption of the Agreement by this state does not amend or modify any law of this state. Implementation of any condition of the Agreement in this state, whether adopted before, at or after membership of this state in the Agreement, must be by the action of this state.  (Added to NRS by 2001, 1714)
NV Rev Stat § 360B.210 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.210 - Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers.

  1. A certified service provider is:  (a) The agent of each seller with whom the certified service provider has contracted for the collection and remittance of sales and use taxes; and  (b) Liable for sales and use taxes due each member state on all sales transactions it processes for a seller unless the seller misrepresents the type of items it sells or commits fraud.  2. A seller that contracts with a certified service provider is:  (a) Liable to this state for sales or use taxes due on transactions processed by the certified service provider if the seller misrepresents the type of items it sells or commits fraud;  (b) Subject to audit on the transactions processed by the certified service provider if there is probable cause to believe that the seller has committed fraud or made a material misrepresentation; and  (c) Subject to audit for transactions not processed by the certified service provider.  3. The member states acting jointly may perform a system check of the seller and review the seller’s procedures to determine if the certified service provider’s system is functioning properly and the extent to which the seller’s transactions are being processed by the certified service provider.  (Added to NRS by 2001, 1713; A 2003, 2395; 2005, 1777)
NV Rev Stat § 360B.220 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.220 - Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.

  1. A person that provides a certified automated system is:  (a) Responsible for the proper functioning of that system; and  (b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.  2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.  3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.  (Added to NRS by 2001, 1713; A 2003, 2395; 2005, 1777)