reglab/housing_qa huggingface dataset:
NV Rev Stat § 360.092 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.092 - Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money.

The Nevada Tax Commission shall adopt regulations providing for:  1. The electronic submission of returns to the Department; and  2. The payment of taxes, fees, interest and penalties to the Department through the use of credit cards, debit cards and electronic transfers of money.  (Added to NRS by 2003, 20th Special Session, 18)
NV Rev Stat § 360.093 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.093 - Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties.

The Nevada Tax Commission shall adopt regulations to carry out the provisions of NRS 360.294 and 360.417.  (Added to NRS by 1999, 2480)
NV Rev Stat § 360.095 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.095 - Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.

In the adoption of regulations, policies of enforcement, and policies for auditing of taxpayers, with respect to all taxes and fees for whose administration the Department is responsible, the Nevada Tax Commission shall apply the following principles:  1. Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.  2. In cases where another authority, such as the United States or a local government, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the State must be as nearly compatible with the collection of the other taxes as is feasible.  3. Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer’s liability as predictable as is feasible.  4. Exemptions or waivers, where permitted by statute, must be granted:  (a) Equitably among eligible taxpayers; and  (b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax affected.  5. Audits and other procedures for enforcement must be applied as uniformly as is feasible, not only as among persons subject to a particular tax but also as among different taxes, but must consider a weighting of indicators of noncompliance.  6. Collection of taxes due must be pursued in an equitable manner, so that every taxpayer pays the full amount imposed by law.  (Added to NRS by 1993, 1232; A 2003, 20th Special Session, 18)
NV Rev Stat § 360.100 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.100 - Annual report by Department; statements to be furnished to Governor.

The Department shall:  1. On or before January 15 of each year, prepare and publish a report that shows the transactions and proceedings of the Department which took place during the immediately preceding fiscal year.  2. Upon request, furnish to the Governor statements showing the assessed value of property within or taxable by the State of Nevada and its political subdivisions.  [19:177:1917; A 1939, 279; 1931 NCL § 6559] — (NRS A 1971, 198; 1975, 1645; 1997, 1414)
NV Rev Stat § 360.105 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.105 - Submission of proposed budget and legislation of Department to Nevada Tax Commission.

  1. The Department shall in each even-numbered year, submit to the Nevada Tax Commission, at the meeting conducted by the Commission pursuant to NRS 361.455 or, if no such meeting is conducted during that year, at the meeting conducted by the Commission pursuant to subsection 2, a copy of the proposed budget for the Department and legislation proposed by the Department.  2. If the Nevada Tax Commission does not meet pursuant to NRS 361.455 in an even-numbered year, it shall meet during June of that year to accept the proposed budget for the Department and legislation proposed by the Department.  (Added to NRS by 1991, 1581; A 1997, 2594; 2013, 1622)
NV Rev Stat § 360.120 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.120 - Department of Taxation: Creation; head of Department; Executive Director.

  1. The Department of Taxation is hereby created.  2. The head of the Department is the Nevada Tax Commission. The Chief Administrative Officer of the Department is the Executive Director, who is appointed by the Governor.  3. The Executive Director is in the unclassified service of the State.  4. The Executive Director shall devote his or her entire time and attention to the business of that office and shall not pursue any other business or occupation or hold any other office of profit which detracts from the full and timely performance of his or her duties.  [Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547] + [Part 19:295:1953] — (NRS A 1960, 394; 1961, 656; 1963, 1331; 1965, 704; 1967, 1495; 1971, 1432; 1975, 1646; 1981, 1278)
NV Rev Stat § 360.130 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.130 - Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.

  1. The Executive Director shall:  (a) Keep audio recordings or transcripts of all meetings and full and correct records of all transactions and proceedings of the Nevada Tax Commission, the State Board of Equalization and the Department.  (b) Perform such other duties as may be required.  2. The Nevada Tax Commission shall have the power to authorize the Executive Director or any other officer of the Department to hold hearings or make investigations, and upon any such hearing the Executive Director or officer shall have the authority to examine books, compel the attendance of witnesses, administer oaths and conduct investigations.  [Part 2:177:1917; 1919 RL p. 3196; NCL § 6543] + [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1975, 1646; 2005, 1410)
NV Rev Stat § 360.133 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.133 - Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.

  1. The Executive Director shall prepare or cause to be prepared technical bulletins to educate the public on:  (a) Issues related to their businesses and the taxes administered by the Department; and  (b) Written opinions that the Executive Director receives from the Attorney General pursuant to NRS 228.150.  2. The technical bulletins must be written in simple nontechnical language and may include:  (a) Information and guidance concerning specific issues or topics;  (b) Examples for clarification purposes; and  (c) Any other information determined by the Executive Director or Nevada Tax Commission to be beneficial to the public.  3. A technical bulletin must not include advice on a specific fact situation but may include information that is applicable to a specific industry or type of business.  4. The technical bulletins must be published and revised as needed. Each bulletin and revised bulletin must be published and posted on an Internet website maintained by the Department and made available upon request at the offices of the Department.  5. Any technical bulletin published or revised pursuant to this section is intended for informational purposes only.  6. The Executive Director shall submit each proposed technical bulletin and any revisions to a bulletin to the Nevada Tax Commission for approval before publishing the bulletin or revised bulletin.  (Added to NRS by 2013, 158)
NV Rev Stat § 360.137 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.137 - Duty of Executive Director to submit tax expenditure report; contents; requests for information.

  1. On or before November 10 of each even-numbered year, the Executive Director shall submit a tax expenditure report to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Legislature and the appropriate interim committee or committees of the Legislature.  2. The report required by subsection 1 must provide, for each tax expenditure:  (a) A description of the tax expenditure;  (b) The year in which the tax expenditure was enacted;  (c) The purpose for which the tax expenditure was enacted;  (d) A summary of any amendments to the tax expenditure since it was enacted;  (e) To the extent that pertinent information is available, estimates of:  (1) The fiscal impact to this State and local governments of the tax expenditure during each fiscal year of the biennium in which the report is prepared;  (2) The number of taxpayers receiving benefit from the tax expenditure; and  (3) The revenue that would result from repeal of the tax expenditure; and  (f) A statement of:  (1) Any pertinent information which is not available to prepare the estimates required by paragraph (e); and  (2) The reasons for the unavailability of that information.  3. Each agency, bureau, board, commission, department, division, office and other governmental entity of the State of Nevada, each county treasurer and county assessor and each entity receiving the benefit of a tax expenditure, shall respond fully and appropriately to any request for information made by the Executive Director for use in the report required by this section not later than 30 days after such a request is made, to the extent that the requested information is not confidential, privileged or otherwise protected from disclosure by any provision of state or federal law.  4. As used in this section, "tax expenditure" means any law of this State that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including, without limitation, tax abatements, tax credits, tax deductions, tax deferrals, tax exemptions, tax exclusions, tax subtractions and preferential tax rates.  (Added to NRS by 2013, 3677)
NV Rev Stat § 360.140 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.140 - Organization of Department; hiring and assignment of employees.

  1. The Executive Director shall organize the work of the Department in such a way as to secure maximum efficiency in the conduct of the Department and make possible a definite placing of responsibility. To this end, the Executive Director may establish such organizational units within the Department as he or she deems necessary.  2. The Executive Director may employ such clerical or expert assistance as may be required.  3. Persons employed by the Department may be assigned to stations, offices or locations selected by the Executive Director both within the State and in other states where in the judgment of the Executive Director it is necessary to maintain personnel to protect, investigate and collect revenues to which the State is entitled.  4. Any person assigned to a station, office or location as provided in subsection 3 shall be entitled to receive per diem allowance only when the business of the Department takes the person away from the particular station, office or location to which he or she is assigned.  [Part 2:177:1917; 1919 RL p. 3196; NCL § 6543] — (NRS A 1965, 308; 1975, 1646)
NV Rev Stat § 360.142 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.142 - Investigation of background and personal history of employees and contractors of Department.

  1. The Department shall secure from appropriate law enforcement agencies information on the background and personal history of a prospective employee or prospective contractor, as applicable, of the Department.  2. A prospective employee or prospective contractor, as applicable, of the Department must submit to the Department:  (a) Proof that he or she is a citizen of the United States or is lawfully entitled to remain and work in the United States; and  (b) Two complete sets of fingerprints and written authorization to forward those fingerprints to the Central Repository for submission to:  (1) The Federal Bureau of Investigation for a report on his or her background; and  (2) Any appropriate law enforcement agency that the Department deems necessary.  3. The Department shall submit the fingerprints submitted pursuant to subsection 2 to the Central Repository for submission to:  (a) The Federal Bureau of Investigation for a report on the background of the prospective employee or prospective contractor, as applicable; and  (b) Any appropriate law enforcement agency that the Department deems necessary.  4. When a report from the Federal Bureau of Investigation or any information from an appropriate law enforcement agency is received by the Central Repository, the Central Repository shall immediately forward a copy of the report or the information to the Department.  5. The Department shall conduct an investigation of each employee and contractor of the Department pursuant to this section at least once every 5 years after the initial investigation.  6. Only the Central Repository may:  (a) Receive fingerprints from the Department for submission to the Federal Bureau of Investigation pursuant to this section;  (b) Submit those fingerprints to the Federal Bureau of Investigation; and  (c) Receive a report from the Federal Bureau of Investigation based on the submission of those fingerprints.  7. As used in this section:  (a) "Appropriate law enforcement agency" means the local law enforcement agency with jurisdiction in each location where the prospective employee or prospective contractor, as applicable, of the Department lived, worked or attended school within the immediately preceding 5 years.  (b) "Central Repository" means the Central Repository for Nevada Records of Criminal History.  (Added to NRS by 2019, 3295)
NV Rev Stat § 360.145 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.145 - Employees of Department: Evaluation on basis of assessments or collections prohibited.

The Department shall not evaluate an employee of the Department on the basis of assessments or collections from taxpayers.  (Added to NRS by 1991, 1581)
NV Rev Stat § 360.200 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.200 - General powers of Department.

The Department may exercise the specific powers enumerated in this chapter and, except as otherwise provided by law, may exercise general supervision and control over the entire revenue system of the State including the administration of the provisions of chapter 397, Statutes of Nevada 1955, as amended (NRS chapter 372).  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1975, 1648; 1977, 150)
NV Rev Stat § 360.203 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.203 - Reduction of rate of certain taxes on business under certain circumstances; duties of Department.

Repealed. (See chapter 537, Statutes of Nevada 2019, at page 3294.)
NV Rev Stat § 360.205 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.205 - Power of Department to deny license, registration or permit to applicant who is liable to Department.

The Department may refuse to issue or renew any license, registration or permit it is authorized to issue pursuant to the provisions of this title if the applicant for the license, registration or permit:  1. Is delinquent in the payment of any tax or fee administered by the Department;  2. Has not paid a deficiency determination;  3. Is in default on a payment required pursuant to a written agreement with the Department; or  4. Is otherwise liable to the Department for the payment of money, including, without limitation, any penalties or interest owed on any other obligation to the Department.  (Added to NRS by 2005, 295)
NV Rev Stat § 360.210 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.210 - Power of Department to appraise and assess property.

The Department has the original power of appraisal and assessment of all property mentioned in NRS 361.320.  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1975, 1648)
NV Rev Stat § 360.215 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.215 - Powers and duties of Department regarding county assessors, assessment procedures and equalization.

The Department:  1. May assist the county assessors in appraising property within their respective counties which the ratio study shows to be in need of reappraisal.  2. Shall consult with and assist county assessors to develop and maintain standard assessment procedures to be applied and used in all of the counties of the State, to ensure that assessments of property by county assessors are made equal in each of the several counties of this state. These procedures must include uniform methods for:  (a) Assessing, projecting and reporting construction work in progress and other new property; and  (b) Counting and reporting housing units.  3. Shall visit a selective cross section of assessable properties within the various counties in cooperation with the county assessor and examine these properties and compare them with the tax roll and assist the various county assessors in correcting any inequalities found to exist with factors of equal value and actual assessed value considered, and place upon the rolls any property found to be omitted from the tax roll.  4. Shall carry on a continuing study, the object of which is the equalization of property values between counties.  5. Shall carry on a program of in-service training for county assessors of the several counties of the State, and each year hold classes of instruction in assessing procedure for the purpose of bringing each county assessor and his or her authorized personnel the newest methods, procedures and practices in assessing property. Expenses of attending such classes are a proper and allowable charge by the board of county commissioners in each county.  6. Shall continually supervise assessment procedures which are carried on in the several counties of the State and advise county assessors in the application of such procedures.  7. Shall carry on a continuing program to maintain and study the assessment of public utilities and all other property assessed by the Department to the end that the assessment is equalized with the property assessable by county assessors.  8. May conduct appraisals at the request of and in conjunction with any county assessor when the assessor considers such assistance necessary. One-half of the cost of the appraisal must be paid by the county. In lieu of a cash payment, the county may provide labor, material or services having a value equal to one-half of the appraisal cost.  9. Shall establish and maintain a manual of assessment policies and procedures.  [Part 5.1:177:1917; added 1953, 551; A 1955, 576] — (NRS A 1973, 328; 1975, 1647; 1981, 786; 1991, 1424; 2019, 1011)
NV Rev Stat § 360.217 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.217 - Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts.

  1. The Department shall adopt regulations to implement the provisions of NRS 363A.137 and 363B.117.  2. The regulations adopted pursuant to this section:  (a) Must include, without limitation, procedures for claiming a credit provided for by NRS 363A.137 and 363B.117.  (b) Must not include any requirement that the Board of Trustees of the College Savings Plans of Nevada created by NRS 353B.005 submit any reports to the Department regarding the contributions described in NRS 363A.137 and 363B.117.  3. Any regulations adopted pursuant to this section regarding any deadline by which an employer, as that term is defined in NRS 363A.030 or 363B.030, must make a contribution in order to claim a credit provided for by NRS 363A.137 and 363B.117 must, to the extent practicable, be consistent with any regulations adopted pursuant to this title regarding any similar deadline by which such an employer must make a contribution to a plan authorized by 26 U.S.C. § 401(k).  (Added to NRS by 2015, 2449)
NV Rev Stat § 360.220 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.220 - Duty of Department to require local governments to submit fiscal information.

The Department shall require governing bodies of local governments, as defined in NRS 354.474, to submit a budget estimate of the local government expenses and income for the current year, and for the budget year, and a compilation of the actual local government expenses and income for the last completed year, in such detail and form as may be required by the Department, after hearing the advice and recommendations of the Committee on Local Government Finance.  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1957, 574; 1965, 745; 1969, 1083; 1971, 126; 1975, 1648; 1997, 2594)
NV Rev Stat § 360.225 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.225 - Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development.

  1. During the course of an investigation undertaken pursuant to NRS 360.130 of a person claiming:  (a) A partial abatement of property taxes pursuant to NRS 361.0687;  (b) An exemption from taxes pursuant to NRS 363B.120;  (c) A deferral of the payment of taxes on the sale of eligible property pursuant to NRS 372.397 or 374.402;  (d) An abatement of taxes on the gross receipts from the sale, storage, use or other consumption of eligible machinery or equipment pursuant to NRS 374.357;  (e) A partial abatement of taxes pursuant to NRS 360.752 on or before June 30, 2023;  (f) A partial abatement of taxes pursuant to NRS 360.754 on or before December 31, 2056;   (g) A partial abatement of taxes pursuant to NRS 360.890 on or before June 30, 2032; or  (h) An abatement of taxes pursuant to NRS 360.950 on or before June 30, 2036,  the Department shall investigate whether the person meets the eligibility requirements for the abatement, partial abatement, exemption or deferral that the person is claiming.  2. If the Department finds that the person does not meet the eligibility requirements for the abatement, exemption or deferral which the person is claiming, the Department shall report its findings to the Office of Economic Development and take any other necessary actions.  (Added to by 1997, 3309; A 2003, 20th Special Session, 158; 2011, 3461; 2013, 2806; 2013, 27th Special Session, 7; 2014, 28th Special Session, 22; 2015, 3047; 2015, 29th Special Session, 31)
NV Rev Stat § 360.230 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.230 - Duty of Department to investigate property escaping taxation and require placement on tax roll.

The Department shall:  1. Diligently investigate any class or kind of property believed to be escaping just taxation. In pursuance thereof, the Department may examine the books and accounts of any person, copartnership or corporation doing business in the State, when such an examination is deemed necessary to a proper determination of the valuation of any property subject to taxation, or the determination of any licenses for the conduct of any business, or the determination of the net proceeds of any mine.  2. Require county assessors, county boards of equalization, county auditors or county treasurers to place upon the roll any property found to be escaping taxation.  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1975, 1648; 1991, 699)