reglab/housing_qa huggingface dataset:
NV Rev Stat § 360A.100 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.100 - Determination of amount due by Department; imposition of penalty and interest.

Except as otherwise provided in NRS 366.395:  1. If a person fails to file a return or the Department is not satisfied with the return of any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, the Department may determine the amount required to be paid upon the basis of:  (a) The facts contained in the return;  (b) Any information that is in the possession of the Department or may come into its possession; or  (c) Reasonable estimates of the amount.  2. One or more deficiency determinations may be made with respect to the amount due for one or more periods.  3. In making its determination of the amount required to be paid, the Department shall impose a penalty and interest on the amount of tax or fee determined to be due, calculated at the rate and in the manner set forth in NRS 360A.060.  4. If a business is discontinued, a determination may be made at any time thereafter within the period prescribed in NRS 360A.150 concerning liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.  (Added to NRS by 1999, 990; A 2003, 2902; 2015, 3596)
NV Rev Stat § 360A.110 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.110 - Offsetting of overpayments.

  1. Except as otherwise provided in subsection 2, in making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods or against penalties and the interest on underpayments.  2. No interest is allowed on any overpayment that the Department determines has been made intentionally or by reason of careless reporting.  (Added to NRS by 1999, 991; A 2007, 1570)
NV Rev Stat § 360A.120 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.120 - Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation.

If any part of the deficiency for which a deficiency determination is made is because of negligence or intentional disregard of any applicable provision of chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 10 percent of the amount of the determination must be added thereto.  (Added to NRS by 1999, 991; A 2015, 3596)
NV Rev Stat § 360A.130 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.130 - Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 25 percent of the amount of the determination must be added thereto.  (Added to NRS by 1999, 991; A 2015, 3596)
NV Rev Stat § 360A.140 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.140 - Notice of determination required; method and effect of service.

  1. The Department shall give a person against whom a determination has been made written notice of its determination.  2. The notice may be served personally, mailed or, pursuant to subsection 4, sent by electronic mail.  3. If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department and service is complete at the time the notice is deposited with the United States Postal Service.  4. The provision by a person to the Department of an electronic mail address shall be deemed an agreement for the purposes of NRS 719.220 to receive notice pursuant to this section by electronic mail. If served by electronic mail, the notice must be sent to the person at his or her electronic mail address as it appears in the records of the Department and service is complete at the time the electronic mail is sent.  5. Service of notice tolls any limitation for the determination of a further deficiency.  (Added to NRS by 1999, 991; A 2011, 711)
NV Rev Stat § 360A.150 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.150 - Time for provision of notice of determination; service by electronic mail.

  1. Except as otherwise provided in subsections 2, 3 and 5, each notice of a deficiency determination issued by the Department must be personally served, mailed or, pursuant to subsection 4, sent by electronic mail within 4 years after the last day of the month following the period for which the amount is proposed to be determined or within 4 years after the return is filed, whichever period expires later.  2. In the case of a failure to make a return or a claim for an additional amount, each notice of determination must be mailed, personally served or, pursuant to subsection 4, sent by electronic mail within 8 years after the last day of the month following the period for which the amount is proposed to be determined.  3. If, before the expiration of the time prescribed in this section for the service of a notice of determination, the taxpayer has signed a waiver consenting to the service of the notice after that time, the notice may be mailed, personally served or, pursuant to subsection 4, sent by electronic mail at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if each agreement is made before the expiration of the period previously agreed upon.  4. The provision by a person to the Department of an electronic mail address shall be deemed an agreement for the purposes of NRS 719.220 to receive notice pursuant to this section by electronic mail. If served by electronic mail, the notice must be sent to the person at his or her electronic mail address as it appears in the records of the Department and service is complete at the time the electronic mail is sent.  5. This section does not apply to cases of fraud or the intentional evasion of a provision of chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or any regulation of the Department adopted pursuant thereto.  (Added to NRS by 1999, 991; A 2003, 2903; 2011, 711; 2015, 3596)
NV Rev Stat § 360A.160 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.160 - Redetermination: Filing of petition with Department.

  1. Any person against whom a deficiency determination is made who believes that the determination is incorrect may petition the Department for a redetermination within 30 days after being served with the notice of determination.  2. If a petition for redetermination is not filed within the period prescribed in subsection 1, the person is deemed to have waived the right to contest the determination or recover a refund.  3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed. Any request for an extension of time pursuant to this subsection must be filed with the Department within 30 days after service of the notice of determination.  (Added to NRS by 1999, 992; A 2003, 2903)
NV Rev Stat § 360A.170 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.170 - Redetermination: Contents of petition; payment of uncontested amount; supportive evidence.

A petition for redetermination must:  1. Set forth the amount of the determination that is contested and the grounds for requesting a redetermination; and  2. Be accompanied by:  (a) Payment of the amount of the determination that is not contested; and  (b) Any books and records and other evidence which support the petition.  (Added to NRS by 1999, 992; A 2003, 2903)
NV Rev Stat § 360A.180 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.180 - Redetermination: Consideration by Department; administrative hearing; appeal.

  1. If a petition for redetermination is filed within the period prescribed in NRS 360A.160, the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an administrative hearing and give the person at least 10 days’ notice of the time and place of the hearing.  2. Any hearing held pursuant to subsection 1 may be continued from time to time as may be necessary.  3. A petitioner aggrieved by the decision of the Department may appeal the decision by submitting a written request to the Department for an administrative hearing not more than 30 days after notice of the redetermination was mailed by the Department.  (Added to NRS by 1999, 992; A 2007, 1570)
NV Rev Stat § 360A.190 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.190 - Redetermination: Authority of Department to change determined amount.

The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department before or during the hearing.  (Added to NRS by 1999, 992)
NV Rev Stat § 360A.200 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.200 - Redetermination: Finality of order by officer of Department.

The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.  (Added to NRS by 1999, 992)
NV Rev Stat § 360A.210 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.210 - Redetermination: Prerequisites to judicial review of final order; credit or refund.

  1. Before a person may request judicial review pursuant to NRS 233B.130 from a final order of the Department upon a petition for redetermination, the person must:  (a) Pay the amount of the determination; or  (b) Enter into a written agreement with the Department that establishes a later date by which the person is required to pay the amount of the determination.  2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes or fees, the Department shall credit or refund any amount paid by the person that exceeds the amount owed.  (Added to NRS by 1999, 992)
NV Rev Stat § 360A.220 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.220 - Time for payment of determined amount; penalty for delinquency in payment.

  1. The amount specified as deficient in a determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220, inclusive, is due at the time the determination becomes final.  2. If the amount specified as deficient in a determination is not paid when the determination becomes final and the person against whom the determination is made has not entered into a written agreement with the Department for the payment of the amount specified as deficient in the determination, the Department shall impose a penalty of 10 percent of the amount specified as deficient in the determination, exclusive of interest and penalties.  (Added to NRS by 1999, 992)
NV Rev Stat § 360A.230 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.230 - Notice of determination by Department.

If the Department believes that the collection of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 will be jeopardized by delay, the Department shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.  (Added to NRS by 1999, 993; A 2015, 3597)
NV Rev Stat § 360A.240 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.240 - Time for payment of amount specified; finality of determination; penalty for delinquent payment.

The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed within that period. If the amount of the determination is not paid within that period and a petition for redetermination is not filed, the determination becomes final and any penalty for delinquency and interest provided for in this chapter attaches to the amount of the determination.  (Added to NRS by 1999, 993)
NV Rev Stat § 360A.250 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.250 - Petition for redetermination; deposit of security.

A person against whom a determination is made pursuant to NRS 360A.230 may petition for a redetermination. The petition is subject to the requirements of NRS 360A.160 to 360A.220, inclusive, except that the petition must be made within 10 days after service of the notice of determination. A person who petitions for a redetermination must deposit with the Department within 10 days after service of the notice of determination such security as the Department determines is necessary.  (Added to NRS by 1999, 993)
NV Rev Stat § 360A.260 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.260 - Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

  1. If a person who is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 has not paid the amount of a deficiency determination, the Department may bring an action in a court of this State, a court of any other state or a court of the United States to collect the delinquent or deficient amount, penalties and interest. The action must be brought not later than 3 years after the payment became delinquent or the determination became final or within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee owed.  2. The Attorney General shall prosecute the action. The provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.  3. In the action, a certificate by the Department showing the delinquency is prima facie evidence of:  (a) The determination of the tax or fee or the amount of the tax or fee;  (b) The delinquency of the amounts; and  (c) The compliance by the Department with the procedures required by law related to the computation and determination of the amounts.  (Added to NRS by 1999, 994; A 2015, 3597)
NV Rev Stat § 360A.270 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.270 - Application for entry of judgment: Authority of Department; certificate of delinquency.

  1. If, with respect to any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, a person:  (a) Fails to pay the tax or fee when due according to his or her return filed with the Department;  (b) Fails to pay a deficiency determination when due; or  (c) Defaults on a payment pursuant to a written agreement with the Department,  the Department may, within 3 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction an application for the entry of a summary judgment for the amount due.  2. The application must be accompanied by a certificate that specifies:  (a) The amount required to be paid, including any interest and penalties due;  (b) The name and address of the person liable for the payment, as they appear on the records of the Department;  (c) The basis for the determination of the Department of the amount due; and  (d) That the Department has complied with the applicable provisions of law relating to the determination of the amount required to be paid.  3. The application must include a request that judgment be entered against the person in the amount required to be paid, including any interest and penalties due, as set forth in the certificate.  (Added to NRS by 1999, 994; A 2015, 3598)
NV Rev Stat § 360A.280 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.280 - Entry of judgment; service of copy of judgment, application and certificate.

The county clerk shall, immediately upon the filing of the application and certificate pursuant to NRS 360A.270, enter a judgment for the State of Nevada against the person liable for the payment in the amount required to be paid, together with any penalties and interest due as set forth in the certificate. The Department shall serve a copy of the judgment, together with the application and the certificate, upon the person against whom the judgment is entered, by personal service or by mailing a copy to his or her last known address as it appears in the records of the Department.  (Added to NRS by 1999, 995)
NV Rev Stat § 360A.290 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.290 - Execution: Issuance; sales.

Execution must issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales must be held under the execution, as provided in chapter 21 of NRS.  (Added to NRS by 1999, 995)
NV Rev Stat § 360A.300 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.300 - Recordation of abstract or copy of judgment; effect and duration of resulting lien.

  1. An abstract of the judgment, or a copy thereof, may be recorded in the office of the county recorder of any county.  2. From the time of its recordation, the abstract of the judgment becomes a lien upon all real and personal property in that county which the judgment debtor owns at the time, or which he or she may afterward acquire, until the lien expires. The lien has the force, effect and priority of a judgment lien and continues for 5 years after the date of the judgment entered by the county clerk unless sooner released or otherwise discharged.  (Added to NRS by 1999, 995)
NV Rev Stat § 360A.310 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.310 - Extension of lien.

The lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in the manner provided in this section, be extended by recording in the office of the county recorder an abstract or copy of the judgment, and from the time of that recording, the lien must be extended upon the property in that county for 5 years unless sooner released or otherwise discharged.  (Added to NRS by 1999, 995)
NV Rev Stat § 360A.320 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.320 - Remedies supplemental; additional requirements unimpaired.

The remedies provided for in NRS 360A.270 to 360A.320, inclusive, are intended to supplement any other remedies provided for in this chapter or chapter 365, 366 or 373 of NRS. The provisions of NRS 360A.270 to 360A.320, inclusive, do not limit or repeal any additional requirements imposed upon the Department by statute, or otherwise by law.  (Added to NRS by 1999, 995)
NV Rev Stat § 360A.330 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.330 - Recordation of certificate of delinquency; effect, duration and extension of resulting lien.

  1. If any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is not paid when due, the Department may, within 3 years after the date that the tax or fee became due, file for record a certificate in the office of any county recorder which states:  (a) The amount of the tax or fee and any interest or penalties due;  (b) The name and address of the person who is liable for the amount due as they appear on the records of the Department; and  (c) That the Department has complied with the procedures required by law for determining the amount due.  2. From the time of the filing of the certificate, the amount due, including interest and penalties, constitutes a lien upon all real and personal property in the county owned by the person or acquired by the person afterwards and before the lien expires. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the filing of the certificate unless sooner released or otherwise discharged.  3. Within 5 years after the date of the filing of the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by filing for record a new certificate in the office of the county recorder of any county. From the time of filing, the lien is extended to all real and personal property in the county owned by the person or acquired by the person afterwards for 5 years, unless sooner released or otherwise discharged.  (Added to NRS by 1999, 996; A 2015, 3598)
NV Rev Stat § 360A.340 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.340 - Release or subordination of lien by Department; effect of certificate for release or subordination.

  1. The Department may release all or any portion of the property subject to a lien imposed by the Department or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties.  2. A certificate by the Department stating that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released or that the lien has been subordinated.  (Added to NRS by 1999, 996)
NV Rev Stat § 360A.350 (2021)
2021 Nevada Revised Statutes|Chapter 360A - Administration of Certain Taxes and Fees on Fuels|NRS 360A.350 - Issuance; effect; levy and sale.

  1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120:  (a) Within 3 years after the person is delinquent in the payment of the tax or fee; or  (b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.  2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.  3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.  (Added to NRS by 1999, 997; A 2015, 3599)