reglab/housing_qa huggingface dataset:
NV Rev Stat § 372.348 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.348 - Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.

  1. Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption pursuant to NRS 372.326, must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department.  2. If the Department determines that the organization is created for religious, charitable or educational purposes, it shall issue a letter of exemption to the organization. The letter of exemption expires 5 years after the date on which it is issued by the Department. At least 90 days before the expiration of the letter of exemption, the Department shall notify the organization to whom the letter was issued of the date on which the letter will expire. The organization may renew its letter of exemption for an additional 5 years by filing an application for renewal with the Department. The application for renewal must be on a form and contain such information as is required by the Department.  3. To claim an exemption pursuant to NRS 372.326 for the sale of tangible personal property to such an organization:  (a) The organization must give a copy of its letter of exemption to the retailer from whom the organization purchases the property; and  (b) The retailer must retain and present upon request a copy of the letter of exemption.  4. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.  (Added to NRS by 1995, 1438) — (Substituted in revision for NRS 372.343)
NV Rev Stat § 372.350 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.350 - Liability of purchaser who uses property declared exempt for purpose not exempt.

If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of sales tax as if he were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him shall be deemed the gross receipts from such retail sale.  [67.1:397:1955]
NV Rev Stat § 372.354 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.354 - Taxes collected to be held in separate account.

A retailer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State.  (Added to NRS by 1995, 1067)
NV Rev Stat § 372.355 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.355 - Date tax due.

Except as otherwise provided in NRS 372.380 or required by the Department pursuant to NRS 360B.200, the taxes imposed by this chapter are due and payable to the Department monthly on or before the last day of the month next succeeding each month.  (Added to NRS by 1979, 415; A 1981, 287; 2003, 2365; 2005, 1755, 1778)
NV Rev Stat § 372.360 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.360 - Return: Filing requirements; combination with certain other returns; signatures.

Except as otherwise required by the Department pursuant to NRS 360B.200:  1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form and manner as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 374 of NRS.  2. For purposes of:  (a) The sales tax, a return must be filed by each seller.  (b) The use tax, a return must be filed by each retailer maintaining a place of business in the State and by each person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due.  3. Unless filed electronically, returns must be signed by the person required to file the return or by his or her authorized agent but need not be verified by oath.  (Added to NRS by 1979, 416; A 1981, 287; 2003, 2366; 2005, 1778; 2011, 2757)
NV Rev Stat § 372.366 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.366 - Computation of amount of taxes due.

In determining the amount of taxes due pursuant to this chapter:  1. 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.  2. 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.  (Added to NRS by 2003, 2362; A 2005, 1778)
NV Rev Stat § 372.370 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.370 - Reimbursement for collection of tax.

  1. Except as otherwise provided in subsection 2, if the taxes imposed by this chapter are paid in accordance with NRS 372.355, a taxpayer may deduct and withhold from the taxes otherwise due from him or her 0.25 percent of those taxes as reimbursement for the cost of collecting the tax.  2. The regulations adopted by the Department pursuant to NRS 360B.110 may authorize the deduction and withholding from the taxes otherwise due from a taxpayer such other amounts as are required to carry out the Streamlined Sales and Use Tax Agreement.  (Added to NRS by 1979, 416; A 1981, 288; 1991, 2293; 2003, 2367; 2003, 20th Special Session, 21; 2005, 1778; 2008, 25th Special Session, 20; 2009, 2097)
NV Rev Stat § 372.375 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.375 - Delivery of return; remittance.

  1. Except as otherwise authorized or required by the Department, the person required to file a return shall deliver the return together with a remittance of the amount of the tax due to the Department.  2. The Department shall provide for the acceptance of credit cards, debit cards or electronic transfers of money for the payment of the tax due in the manner prescribed pursuant to NRS 360.092.  (Added to NRS by 1979, 416; A 2003, 2368; 2005, 1778; 2011, 2758)
NV Rev Stat § 372.380 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.380 - Reporting and payment periods.

  1. Except as otherwise provided in this section or required by the Department pursuant to NRS 360B.200, the reporting and payment period of:  (a) A taxpayer whose taxable sales do not exceed $10,000 per month is a calendar quarter.  (b) A taxpayer who files reports on a quarterly basis in accordance with paragraph (a) and:  (1) From whom no tax is due pursuant to this chapter for the immediately preceding three quarterly reporting periods; or  (2) Whose taxable sales do not exceed a total amount of $1,500 for the immediately preceding four quarterly reporting periods,  is 12 calendar months, unless the taxable sales of the taxpayer exceed a total amount of $1,500 for such a 12-month reporting and payment period or $10,000 for a calendar month.  2. The Department, if it deems this action necessary to ensure payment to or facilitate the collection by the State of the amount of taxes, may require returns and payment of the amount of taxes for periods other than calendar months or quarters, depending upon the principal place of business of the seller, retailer or purchaser, as the case may be, or for other than monthly, quarterly or annual periods.  (Added to NRS by 1979, 416; A 1981, 288, 909; 2003, 2368; 2005, 1778; 2007, 389)
NV Rev Stat § 372.383 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.383 - Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.

  1. If a certificate of ownership has been issued for a used manufactured home or used mobile home by the Department of Motor Vehicles or the Housing Division of the Department of Business and Industry, it is presumed that the taxes imposed by this chapter have been paid with respect to that manufactured home or mobile home.  2. As used in this section, "manufactured home" and "mobile home" have the meanings ascribed to them in NRS 372.316.  (Added to NRS by 1989, 960; A 1993, 1578; 2001, 2601; 2017, 3620)
NV Rev Stat § 372.385 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.385 - Lease and rental receipts: Reporting; payment.

For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property must be reported and the tax paid in accordance with such regulations as the Department may prescribe.  (Added to NRS by 1979, 416)
NV Rev Stat § 372.390 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.390 - Affixing and cancelling of revenue stamps.

The Department, if it deems it necessary to insure the collection of the taxes, may provide by regulation for the collection of the taxes by the affixing and cancelling of revenue stamps and may prescribe the form and method of the affixing and cancelling.  (Added to NRS by 1979, 416)
NV Rev Stat § 372.395 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.395 - Extension of time for filing return and paying tax.

The Department for good cause may extend for not to exceed 1 month the time for making any return or paying any amount required to be paid under this chapter.  (Added to NRS by 1979, 417; A 1985, 949)
NV Rev Stat § 372.510 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.510 - Authority of Department; amount; sales; return of surplus.

  1. The Department, whenever it deems it necessary to insure compliance with this chapter, may require any person subject to the chapter to place with it such security as the Department may determine. The Department shall fix the amount of the security which, except as otherwise provided in subsection 2, may not be greater than twice the estimated average tax due quarterly of persons filing returns for quarterly periods, three times the estimated average tax due monthly of persons filing returns for monthly periods or four times the estimated average tax due annually of persons filing returns for annual periods, determined in such a manner as the Department deems proper.  2. In the case of persons who are habitually delinquent in their obligations under this chapter, the amount of the security may not be greater than three times the average actual tax due quarterly of persons filing returns for quarterly periods, five times the average actual tax due monthly of persons filing returns for monthly periods or seven times the average actual tax due annually of persons filing returns for annual periods.  3. The limitations provided in this section apply regardless of the type of security placed with the Department.  4. The amount of the security may be increased or decreased by the Department subject to the limitations provided in this section.  5. The Department may sell the security at public auction if it becomes necessary to recover any tax or any amount required to be collected, or interest or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail. If the notice is served by mail, service must be made in the manner prescribed for service of a notice of a deficiency determination and must be addressed to the person at his or her address as it appears in the records of the Department. Security in the form of a bearer bond issued by the United States or the State of Nevada which has a prevailing market price may be sold by the Department at a private sale at a price not lower than the prevailing market price.  6. Upon any sale any surplus above the amounts due must be returned to the person who placed the security.  (Added to NRS by 1979, 420; A 1981, 289, 909; 1985, 1179; 2007, 389)
NV Rev Stat § 372.630 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.630 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.

  1. If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person, or his or her successors, administrators or executors.  2. Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255, inclusive, must be credited or refunded by the State to the purchaser, subject to the requirements of NRS 360.236.  (Added to NRS by 1979, 426; A 2009, 67)
NV Rev Stat § 372.635 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.635 - Limitations on claims for refund or credit.

Except as otherwise provided in NRS 360.235, 360.395 and 372.368:  1. No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the close of the period for which the overpayment was made.  2. No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355.  (Added to NRS by 1979, 427; A 1981, 289; 1983, 475; 1991, 1407; 1995, 1067; 2003, 2368; 2005, 1778)
NV Rev Stat § 372.640 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.640 - Credit or refund for use tax: Reimbursement of vendor for sales tax.

No credit or refund of any amount paid pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255, inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempt under section 67 of the Sales and Use Tax Act, unless the person who paid the amount reimburses his or her vendor for the amount of the sales tax imposed upon his or her vendor with respect to the sale of the property and paid by the vendor to the State.  (Added to NRS by 1979, 427)
NV Rev Stat § 372.645 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.645 - Form and contents of claim for credit or refund.

Every claim must be in writing and must state the specific grounds upon which the claim is founded.  (Added to NRS by 1979, 427)
NV Rev Stat § 372.650 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.650 - Failure to file claim constitutes waiver.

Failure to file a claim within the time prescribed in NRS 372.635 constitutes a waiver of any demand against the State on account of overpayment.  (Added to NRS by 1979, 427)
NV Rev Stat § 372.655 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.655 - Service of notice of disallowance of claim.

Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.  (Added to NRS by 1979, 427)
NV Rev Stat § 372.660 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.660 - Payment of interest on overpayments.

Except as otherwise provided in NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of tax at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.  (Added to NRS by 1979, 427; A 1981, 290; 1999, 2495; 2007, 913)
NV Rev Stat § 372.665 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.665 - Disallowance of interest.

If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest on it.  (Added to NRS by 1979, 428)
NV Rev Stat § 372.670 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.670 - Injunction or other process to prevent collection of tax prohibited.

No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.  (Added to NRS by 1979, 428)
NV Rev Stat § 372.675 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.675 - Action for refund: Claim as condition precedent.

No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.  (Added to NRS by 1979, 428)
NV Rev Stat § 372.680 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.680 - Action for refund: Time to sue; venue of action; waiver.

  1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.  2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.  (Added to NRS by 1979, 428; A 1999, 2495)
NV Rev Stat § 372.685 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.685 - Right of appeal on failure of Department to mail notice of action on claim.

If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245, appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may, within 45 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.  (Added to NRS by 1979, 428; A 1999, 2495)
NV Rev Stat § 372.690 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.690 - Judgment for plaintiff: Credits; refund of balance.

  1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows:  (a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax due from the plaintiff pursuant to this chapter.  (b) If the judgment is for a refund of use taxes, it must be credited on any amount of use tax due from the plaintiff pursuant to this chapter.  2. The balance of the judgment must be refunded to the plaintiff.  (Added to NRS by 1979, 428; A 2005, 1775)
NV Rev Stat § 372.695 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.695 - Allowance of interest.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.  (Added to NRS by 1979, 429; A 2011, 3144)
NV Rev Stat § 372.700 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.700 - Standing to recover.

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.  (Added to NRS by 1979, 429)
NV Rev Stat § 372.705 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.705 - Action to recover erroneous refund: Authority of Department.

The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.  (Added to NRS by 1979, 429; A 1999, 2495)
NV Rev Stat § 372.710 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.710 - Action to recover erroneous refund: Venue.

The action must be tried in Carson City or Clark County unless the court with the consent of the Attorney General orders a change of place of trial.  (Added to NRS by 1979, 429; A 1999, 2496)
NV Rev Stat § 372.715 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.715 - Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.

The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.  (Added to NRS by 1979, 429)
NV Rev Stat § 372.720 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.720 - Cancellation of illegal determination: Procedure; limitation.

  1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.  2. If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Department, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.  (Added to NRS by 1979, 429)
NV Rev Stat § 372.723 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.723 - Application of chapter 360B of NRS.

This chapter must be administered in accordance with the provisions of chapter 360B of NRS.  (Added to NRS by 2003, 2362; A 2005, 1778)