reglab/housing_qa huggingface dataset:
NV Rev Stat § 363C.610 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.610 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

  1. Except as otherwise provided in NRS 360.235 and 360.395:  (a) 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 last month of the taxable year for which the overpayment was made.  (b) 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.  2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.  3. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.  4. Within 30 days after rejecting 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 2015, 2895)
NV Rev Stat § 363C.620 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.620 - Interest on overpayments; disallowance of interest.

  1. Except as otherwise provided in this section and NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the commerce tax at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.  2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.  (Added to NRS by 2015, 2895)
NV Rev Stat § 363C.630 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.630 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

  1. 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 this State to prevent or enjoin the collection under this chapter of the commerce tax or any amount of tax, penalty or interest required to be collected.  2. 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 2015, 2895)
NV Rev Stat § 363C.640 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.640 - Action for refund: Period for commencement; venue; 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 2015, 2895)
NV Rev Stat § 363C.650 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.650 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

  1. 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 the Nevada Tax Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Nevada Tax Commission rendered on appeal, the claimant may, within 90 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.  2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited toward any tax due from the plaintiff.  3. The balance of the judgment must be refunded to the plaintiff.  (Added to NRS by 2015, 2896)
NV Rev Stat § 363C.660 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.660 - Allowance of interest in judgment for amount illegally collected.

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 must be determined by the Department.  (Added to NRS by 2015, 2896)
NV Rev Stat § 363C.670 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.670 - 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 2015, 2896)
NV Rev Stat § 363C.680 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.680 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

  1. The Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof 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.  2. 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.  3. The Attorney General shall prosecute the action, and the provisions of the Nevada Revised Statutes, 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 2015, 2896)
NV Rev Stat § 363C.690 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.690 - Cancellation of illegal determination.

  1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify that 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 Department or by the person filing the return, the Department, without certifying that fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.  (Added to NRS by 2015, 2896)
NV Rev Stat § 363C.700 (2021)
2021 Nevada Revised Statutes|Chapter 363C - Commerce Tax|NRS 363C.700 - 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 2015, 2896)
NV Rev Stat § 364.010 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.010 - Administration by sheriff or county license department.

  1. The sheriff of each county is the ex officio collector of county licenses provided for in chapter 244 of NRS and by other laws, unless the board of county commissioners by ordinance:  (a) Establishes a county license department;  (b) Adopts procedures for the investigation of applicants for county licenses and for the administration, collection and disposition of county license fees; and  (c) Provides regulations for the operation of the county license department.  2. The provisions of NRS 364.020 to 364.060, inclusive, do not apply to counties which have a county license department.  [Part 1:178:1915; 1919 RL p. 3016; NCL § 6664] — (NRS A 1979, 736, 737; 1981, 63, 268)
NV Rev Stat § 364.020 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.020 - Deposit of fees in county general fund by sheriff.

Except as otherwise provided in NRS 364.100, the sheriff, as ex officio license collector, shall deposit the gross amount on each business license sold in the county general fund.  [Part 33:178:1915; 1919 RL p. 3024; NCL § 6697] — (NRS A 1969, 1467; 1995, 827)
NV Rev Stat § 364.030 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.030 - County auditor to cause licenses to be printed; delivery to county treasurer for signature.

  1. The county auditor shall cause to be printed a sufficient number of blank licenses for the purposes mentioned in chapter 244 of NRS. Each license shall also contain a blank receipt to be signed by the sheriff on the delivery of such license to the purchaser thereof.  2. The county auditor shall hand over to the county treasurer a sufficient number of blanks for the use of the county, which shall be charged to the county treasurer on the county auditor’s books. The county treasurer shall countersign the same and deliver them to the county auditor, taking his or her receipt therefor.  [28:178:1915; 1919 RL p. 3022; NCL § 6692]
NV Rev Stat § 364.040 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.040 - Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff.

  1. From time to time, the county auditor shall deliver to the sheriff as many of such licenses as may be required, and shall sign the same and charge them to the sheriff. Before signing or delivering any license to the sheriff, the county auditor shall fill out the license in full, stating therein:  (a) To whom the license is issued;  (b) The kind of business authorized to be carried on under the license;  (c) The dates when the license begins and expires; and  (d) The amount of money to be paid therefor.  At the same time, the county auditor shall make proper entries upon the stubs in the license book.  2. Whenever any license is returned by the sheriff unsold, the county auditor shall cancel and file the license, and note the fact and date of such return and cancellation upon the stub thereof.  3. No board of county commissioners shall audit or allow any claim in favor of a sheriff until there shall be filed with the board of county commissioners the certified statement of the county auditor that all settlements required by this chapter have been made by the sheriff. The amount of all licenses issued to the sheriff and not accounted for shall be deducted before any claim shall be allowed to a sheriff.  [29:178:1915; 1919 RL p. 3023; NCL § 6693]
NV Rev Stat § 364.050 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.050 - Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected.

  1. On or before the fifth day of each month, the sheriff shall:  (a) Pay over to the county treasurer all moneys received by the sheriff for licenses and take from the county treasurer duplicate receipts therefor; and  (b) Immediately return to the county auditor all licenses not issued or disposed of by the sheriff.  2. The county auditor shall credit the sheriff with the amount so returned and the receipts of money paid to the county treasurer, which receipts shall be filed with the county auditor.  3. The county auditor shall charge the county treasurer with the moneys received from the sheriff, and shall open a new account with the sheriff for the next month.  4. The sheriff shall demand that all persons required to procure licenses in accordance with law take out and pay for the same, and shall be held liable on his or her official bond for all moneys due for such licenses remaining uncollected by reason of his or her negligence.  [30:178:1915; 1919 RL p. 3023; NCL § 6694] — (NRS A 1959, 761)
NV Rev Stat § 364.060 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.060 - Disposition of license money.

All money received from licenses under the provisions of chapter 244 of NRS must be paid into the county treasury. The sheriff shall make those payments on or before the 5th day of the month next succeeding the month in which the money was received and credited to the county general fund.  [Part 31:178:1915; 1919 RL p. 3023; NCL § 6695] — (NRS A 1959, 762; 1979, 737)
NV Rev Stat § 364.080 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.080 - Unlawful for sheriff or employee of county license department to issue other licenses.

It is unlawful for the sheriff or any employee of a county license department to issue any other licenses for any purposes other than those provided for by law.  [22:178:1915; 1919 RL p. 3021; NCL § 6686] — (NRS A 1979, 737)
NV Rev Stat § 364.090 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.090 - Unlawful issuance, possession or circulation of business license; penalty.

A person who issues, has in his or her possession with the intent to issue or puts in circulation any licenses other than those properly issued under the provisions of law, is guilty of a category D felony and shall be punished as provided in NRS 193.130.  [Part 32:178:1915; 1919 RL p. 3023; NCL § 6696] — (NRS A 1967, 560; 1979, 737, 1466; 1995, 1271)
NV Rev Stat § 364.100 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.100 - Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception.

  1. Except as otherwise provided in subsection 2, a collector who receives money for a license without delivering the license to the person paying for it, or who inserts the name of more than one person or firm therein, is guilty of a misdemeanor.  2. If the money received by the collector pursuant to subsection 1:  (a) Is for the license of a business which has not previously obtained a license; or  (b) Is for an amount less than the amount required to obtain a license,  the collector may deposit the money into an account to be held in trust until the license is issued. The money in the account must not be used by the licensing authority or the county until it is transferred into the county general fund after the license is issued.  [Part 32:178:1915; 1919 RL p. 3023; NCL § 6696] — (NRS A 1995, 827)
NV Rev Stat § 364.125 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.125 - Regulations for collection and enforcement of taxes.

The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection and enforcement of the taxes imposed on the rental of transient lodging. Those regulations must include:  1. A procedure for making refunds and resolving disputes relating to the taxes, including exemptions pertaining thereto; and  2. Requirements for keeping records and provisions concerning their inspection and investigation.  (Added to NRS by 1983, 542; A 1997, 1266)
NV Rev Stat § 364.127 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.127 - Requirements for payment of certain taxes.

  1. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be necessary to require:  (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 244.3354 or paragraph (a) of subsection 2 of NRS 244.3354 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and  (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).  2. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.33561 shall require by ordinance and take such additional action as may be necessary to require:  (a) The payment of the proceeds of the tax which are required to be distributed pursuant to NRS 387.191 to the State Treasurer on or before the last day of the month immediately following the month for which the tax is collected; and  (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).  3. The city council or other governing body of an incorporated city that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 268.096 shall require by ordinance and take such additional action as may be necessary to require:  (a) The payment of the proceeds of the tax which are required to be distributed pursuant to paragraph (a) of subsection 1 of NRS 268.0962 or paragraph (a) of subsection 2 of NRS 268.0962 to the Department of Taxation on or before the last day of the month immediately following the month for which the tax is collected; and  (b) The schedule for the payment of the tax by persons in the business of providing lodging to provide for the payment of the tax in a sufficiently timely manner to carry out the provisions of paragraph (a).  (Added to NRS by 2009, 2085; A 2009, 2096; 2019, 4244)
NV Rev Stat § 364.130 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.130 - Community theaters exempt from business licenses.

  1. As used in this section unless the context otherwise requires:  (a) "Community" means the inhabitants of a county, district, city or town.  (b) "Community theater" means a place for amusement, entertainment, recreation, or the study of art, conducted or operated for the benefit of a community.  2. The proceeds of all shows, entertainments and art lessons conducted, held or given in any community theater, or by an organization formed and existing for the exclusive purpose of operating or conducting such community theater, after deducting the necessary expenses therefor, must be devoted exclusively to community purposes. Exclusive title to all property and rights acquired for or in behalf of such theater or organization vests in the community wherein the theater is situated or wherein the organization is formed and exists, as the case may be.  3. No license tax may be imposed upon, or collected for, any community theater while used and occupied exclusively as such, nor upon any show, amusement, entertainment, recreation, or school of art conducted, held or given exclusively for community purposes.  [1:154:1925; NCL § 6702] + [2:154:1925; NCL § 6703] + [3:154:1925; NCL § 6704] — (NRS A 1983, 132)
NV Rev Stat § 364.140 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.140 - Licenses to be posted; penalty.

  1. Every person required by the laws of this state to obtain a license for the transaction of any kind of business in any fixed or certain locality therein shall post such license conspicuously in his or her establishment or place of business, and keep it so conspicuously posted until the license has expired or the person ceases to transact such business.  2. Any person who shall fail to post or keep posted a license as required by this section shall be fined not more than $250.  [1911 C&P § 544; RL § 6809; NCL § 10490] — (NRS A 1967, 561; 1979, 1466)
NV Rev Stat § 364.150 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.150 - Doing business without required license; penalty.

Any person who vends, by wholesale or retail, any spirituous, malt or vinous liquors, or any goods, wares or merchandise within any county in this state without first obtaining a license so to do, as required by law, shall be punished by a fine of not more than $250 for each offense.  [1911 C&P § 545; RL § 6810; NCL § 10491] — (NRS A 1967, 561; 1979, 1466)
NV Rev Stat § 364.200 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.200 - Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue.

 1. An ordinance adopted by a city or county after July 1, 1997, which imposes or increases a tax or fee on a private enterprise that is measured by the income or revenue of the enterprise, including, without limitation, any fee imposed for the regulation and licensing of a business or occupation, must include a statement of:  (a) The need for and purpose of the ordinance.  (b) The intended use for the revenue to be obtained pursuant to the ordinance.  2. An agenda that proposes such an ordinance must include a statement indicating whether the proposed ordinance establishes a new tax or fee, or increases an existing tax or fee.  3. If a city or county wishes to change a tax or fee on a private enterprise that is not a tax or fee that is measured by the income or revenue of the enterprise to a tax or fee that is measured by the income or revenue of the enterprise, the city or county must send a written notice, at least 14 days before the adoption of the ordinance that changes a tax or fee on a private enterprise to a tax or fee that is measured by the income or revenue of the enterprise, to each enterprise to which the ordinance will apply.  (Added to NRS by 1997, 2601; A 1999, 1313)
NV Rev Stat § 364.220 (2021)
2021 Nevada Revised Statutes|Chapter 364 - License Taxes|NRS 364.220 - Audits: Rights of and notices to proprietor of enterprise.

If an audit is performed pursuant to subsection 2 of NRS 364.210:  1. The proprietor of the enterprise has those rights set forth in NRS 360.291 that are applicable to the audit.  2. The proprietor must be informed of his or her rights in writing, including rights relating to the procedure required by subsection 3 of NRS 364.210.  3. The proprietor must be given notice, in writing, of the amount of any interest or penalties required to be paid as a result of the audit.  (Added to NRS by 1997, 2602)
NV Rev Stat § 365.010 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 365.015 to 365.092, inclusive, have the meanings ascribed to them in those sections.  [Part 1:74:1935; A 1955, 170] — (NRS A 1999, 1007; 2003, 2904, 3203; 2009, 2631)
NV Rev Stat § 365.015 (2021)
2021 Nevada Revised Statutes|Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft|NRS 365.015 - "Aviation fuel" defined.

Aviation fuel means motor vehicle fuel specially refined for use in the propulsion of aircraft, but does not include fuel for jet or turbine-powered aircraft.  (Added to NRS by 1983, 1015)