reglab/housing_qa huggingface dataset:
NV Rev Stat § 360.232 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion.

  1. If an audit is conducted by the Department pursuant to the provisions of this title, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted.  2. The date on which the audit will be completed may be extended by the Department if the Department gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.  3. If, after the audit, the Department determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.  (Added to NRS by 1999, 2480)
NV Rev Stat § 360.233 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.233 - Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.

If an officer, employee or agent of the Department determines that a taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law, he or she shall give written notice of that determination to the taxpayer. The notice must:  1. Be given within 30 days after the officer, employee or agent makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and  2. If appropriate, include:  (a) An explanation that an overpayment must, in accordance with NRS 360.236, be credited against any amount then due from the taxpayer; and  (b) Instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment or remaining balance thereof.  (Added to NRS by 1999, 2480; A 2009, 63)
NV Rev Stat § 360.235 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.235 - Refund or credit to taxpayer after audit.

Except as otherwise required in NRS 361.485, any amount determined to be refundable by the Department after an audit must be refunded or credited to any amount due from the taxpayer.  (Added to NRS by 1983, 474; A 2001, 1538)
NV Rev Stat § 360.236 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.236 - Overpayments: Credit against other amounts due required before any refund.

Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090 or 482.313, the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.  (Added to NRS by 2009, 63)
NV Rev Stat § 360.238 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.238 - Department may charge fee for returned checks.

The Department may charge a person a fee of $25 for each check returned to the Department because the person had insufficient money or credit with the drawee to pay the check or because the person stopped payment on the check.  (Added to NRS by 1989, 818; A 2001, 1879)
NV Rev Stat § 360.240 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.240 - Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.

  1. The Department shall have the power to summon witnesses to appear and testify on any subject material to its responsibilities under this title. No property owner and no officer, director, superintendent, manager or agent of any company or corporation, whose property is wholly in one county, shall be required to appear, without his or her consent, at a place other than the county seat or at the nearest town to his or her place of residence or the principal place of business of such company or corporation.  2. Such summons may be served by personal service by the Executive Director or his or her agent or by the sheriff of the county, who shall certify to such service without compensation therefor.  3. Except as otherwise provided in subsection 4, the Department may issue subpoenas to compel the attendance of witnesses and the production of books and papers and may seek to enforce the subpoenas by petition to any court of competent jurisdiction in the manner provided by law.  4. The Department shall not issue a subpoena to compel the production of books and papers that contain individually identifiable health information.  5. Any member of the Nevada Tax Commission, the Executive Director or any officer of the Department designated by them may administer oaths to witnesses.  6. As used in this section, "individually identifiable health information" means information which identifies a natural person, or from which the identity of a natural person may reasonably be ascertained, and which relates to:  (a) The past, present or future physical or mental health or condition of the person; or  (b) The provision of health care to the person.  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1975, 1649; 1977, 1046; 2013, 260)
NV Rev Stat § 360.250 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.250 - Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections.

  1. The Nevada Tax Commission shall adopt general and uniform regulations governing the assessment of property by the county assessors of the various counties, county boards of equalization, the State Board of Equalization and the Department. The regulations must include, without limitation, standards for the appraisal and reappraisal of land to determine its taxable value.  2. The Nevada Tax Commission may:  (a) Confer with, advise and direct county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues as to their duties.  (b) Prescribe the form and manner in which assessment rolls or tax lists must be kept by county assessors.  (c) Prescribe the form of the statements of property owners in making returns of their property.  (d) Require county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues, to furnish such information in relation to assessments, licenses or the equalization of property valuations, and in such form as the Nevada Tax Commission may demand.  (e) Except as otherwise provided in this title, share information in its records with agencies of local governments which are responsible for the collection of debts or obligations if the confidentiality of the information is otherwise maintained under the terms and conditions required by law.  3. Each assessor and any other such officer shall certify under penalty of perjury that in assessing property or furnishing other information required pursuant to this section he or she has complied with the regulations of the Nevada Tax Commission. This certificate must be appended to each assessment roll and any other information furnished.  4. A county assessor or other county officer whose certificate is knowingly falsified is guilty of a misdemeanor. If the Nevada Tax Commission finds that a county assessor or other county officer has knowingly violated its regulations and thereby has caused less revenue to be collected from taxes, it shall deduct the amount of the undercollection from the money otherwise payable to the county from the proceeds of the supplemental city-county relief tax.  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1975, 1649; 1987, 2074; 1995, 1577; 2005, 486)
NV Rev Stat § 360.260 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution.

  1. The Nevada Tax Commission shall have the power to direct what proceedings, actions or prosecutions shall be instituted to support the law.  2. The Nevada Tax Commission may call upon the district attorney of any county or the Attorney General to institute and conduct such civil or criminal proceedings as may be demanded.  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]
NV Rev Stat § 360.261 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.261 - Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes.

Not later than 30 days after the Department or the Nevada Tax Commission makes a finding or ruling, or enters into an agreement with a retailer providing, that the provisions of chapters 372 and 374 of NRS relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, do not apply to the retailer, despite the presence in this State of an office, distribution facility, warehouse or storage place or similar place of business which is owned or operated by the retailer or an affiliate of the retailer, whether the finding, ruling or agreement is written or oral and whether the finding, ruling or agreement is express or implied, the Department shall submit a report of the finding, ruling or agreement to the Director of the Legislative Counsel Bureau for transmittal to:  1. If the Legislature is in session, the Legislature; or  2. If the Legislature is not in session, the Legislative Commission.  (Added to NRS by 2015, 1017)
NV Rev Stat § 360.262 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.262 - Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.

  1. Except as otherwise provided in this section or directed by the Nevada Tax Commission and notwithstanding any other provision of law, the Department is not required to take any action for the collection of any unpaid sales or use taxes for which a person may be liable if the Department determines that the cost of taking that action would exceed the total accumulated amount of all the unpaid sales and use taxes, and any applicable interest and penalties, for which that person is liable.  2. The Nevada Tax Commission shall annually determine the average cost of collecting sales and use taxes in this State which must be used by the Department in making any determination pursuant to subsection 1.  3. This section does not:  (a) Affect the liability of any person for the payment of any taxes, interest or penalties; or  (b) Authorize the Department to refrain from taking any action for the collection of any unpaid sales or use taxes from a person when the Department determines that the cost of taking that action would be less than or equal to the total accumulated amount of all the unpaid sales and use taxes, and any applicable interest and penalties, for which that person is liable.  (Added to NRS by 2007, 389)
NV Rev Stat § 360.263 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.263 - Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.

  1. The Nevada Tax Commission may enter into a compromise with a taxpayer concerning the liability of the taxpayer for any tax, contribution, premium, fee, interest or penalty that the Department has determined the taxpayer is required to pay to the State if a majority of the members of the Nevada Tax Commission determine upon affirmative vote that:  (a) It is unlikely that the Department will be able to collect the entire amount of the liability of the taxpayer;  (b) The amount of the liability of the taxpayer is unclear; or  (c) Such a compromise is appropriate based upon considerations of equity and fairness.  2. The Nevada Tax Commission shall adopt regulations to carry out the provisions of this section.  3. As used in this section, "compromise" means acceptance of an amount that is less than the liability as full satisfaction of that liability.  (Added to NRS by 2005, 546)
NV Rev Stat § 360.264 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.264 - Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.

  1. On or before January 15 of each year, the Department shall prepare and furnish to the Nevada Tax Commission a report that shows all money owed to the Department for delinquent payments of any tax administered by the Department during the preceding year.  2. The Department shall include in the report prepared pursuant to subsection 1 the amount of any delinquent taxes that the Department determines is impossible or impractical to collect.  3. If the Department determines that it is impossible or impractical to collect any amount of delinquent taxes, the Nevada Tax Commission shall request that the State Board of Examiners designate such amount as a bad debt. The State Board of Examiners, by an affirmative vote of the majority of the members of the Board, may designate the delinquent taxes as a bad debt if the Board is satisfied that the collection of the delinquent taxes is impossible or impractical. If the amount of the delinquent taxes is not more than $50, the State Board of Examiners may delegate to its Clerk the authority to designate delinquent taxes as a bad debt. The Nevada Tax Commission may appeal to the State Board of Examiners a denial by the Clerk of a request to designate delinquent taxes as a bad debt.  4. Upon the designation of delinquent taxes as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof. Upon receiving the notification, the State Controller shall direct the removal of the bad debt from the books of account of the State of Nevada. A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada.  5. The State Controller shall keep a master file of all delinquent taxes that are designated as bad debts pursuant to this section. For each such debt, the State Controller shall record the name of the debtor, the amount of the debt, the date on which the debt was incurred and the date on which it was removed from the records and books of account of the State of Nevada, and any other information concerning the debt that the State Controller determines is necessary.  (Added to NRS by 2011, 3141)
NV Rev Stat § 360.265 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.265 - Power of Nevada Tax Commission regarding uncollectible debts.

The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section.  (Added to NRS by 1973, 163)
NV Rev Stat § 360.270 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.270 - Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.

The enumeration of the powers in NRS 360.200 to 360.265, inclusive, shall not be considered as excluding the exercise of any necessary and proper power and authority of the Nevada Tax Commission or the Department, as approved by the Nevada Tax Commission.  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1975, 1649; 1997, 2595)
NV Rev Stat § 360.271 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.271 - Deposit of money received by Department in lieu of surety bond.

All money which the Department receives in lieu of a surety bond from any dealer, importer or other person to meet a prerequisite for the issuance of a license or to comply with a provision of this title must be deposited with the State Treasurer for credit to the Department of Taxation’s Account in the State Agency Fund for Bonds.  (Added to NRS by 1977, 197; A 1985, 715; 1991, 1767)
NV Rev Stat § 360.278 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.278 - Authority to engage service of armored car.

The Department and the State Board of Finance may enter into contracts for armored car service or engage such service where necessary to transport to the designated banks or credit unions any money collected in the offices of the Department.  (Added to NRS by 1963, 58; A 1975, 1650; 1999, 1487)
NV Rev Stat § 360.279 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.279 - Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.

  1. Three years after the service of notice upon any person who has deposited security with the Department pursuant to the provisions of NRS 372.510 or 374.515 that any liability for the payment of sales and use taxes has been extinguished or satisfied and that his or her account has been closed and the security is eligible for return, the Department shall, upon the failure of the person to claim the security, direct the State Controller to:  (a) Transfer all or any part of the security to the State General Fund, if the security is in the form of a cash deposit; or  (b) Sell the security in the manner prescribed in NRS 372.510 or 374.515 and deposit the proceeds thereof in the State General Fund, if the security is in the form of a United States bearer bond.  2. The notice mentioned in this section must be given as provided in NRS 360.350.  (Added to NRS by 1965, 556; A 1975, 1650; 1985, 279, 715; 1995, 1061)
NV Rev Stat § 360.280 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.280 - Duties of county assessor and board of county commissioners.

  1. All county assessors shall:  (a) Adopt and put in practice the manuals and regulations established and prescribed by the Nevada Tax Commission governing the assessment of property.  (b) Keep assessment rolls or tax lists in the form and manner prescribed by the Department.  (c) Use and require property owners to use property statement forms approved by the Department for reporting personal property.  (d) Maintain a complete set of maps to accurately describe and illustrate all parcels of land as provided in chapter 361 of NRS.  2. Boards of county commissioners shall supply books, blanks and statements in the prescribed form for the use of county assessors.  [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] — (NRS A 1975, 1651; 1991, 2089)
NV Rev Stat § 360.283 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.283 - Annual determination of population of towns, townships, cities and counties; employment of demographer.

  1. The Department shall adopt regulations to establish a method of determining annually the population of each town, township, city and county in this State and estimate the population of each town, township, city and county pursuant to those regulations.  2. The Department shall, on or after July 1 of each year, issue an annual report of the estimated population of each town, township, city and county in this State as of July 1 of that year.  3. Any town, city or county in this State may petition the Department to revise the estimated population of that town, city or county. No such petition may be filed on behalf of a township. The Department shall by regulation establish a procedure to review each petition and to appeal the decision on review.  4. The Department shall, upon the completion of any review and appeal thereon pursuant to subsection 3, determine the population of each town, township, city and county in this State, and submit its determination to the Governor.  5. The Department shall employ a demographer to assist in the determination of population pursuant to this section and the projection of population pursuant to NRS 360.289 and to cooperate with the Federal Government in the conduct of each decennial census as it relates to this State.  (Added to NRS by 1987, 1155; A 1989, 1085; 1991, 329, 2089, 2107; 1997, 3286; 2011, 397)
NV Rev Stat § 360.285 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.285 - Certification of population by Governor.

  1. For the purposes of this title, the Governor shall, on or before March 1 of each year, certify the population of each town, township, city and county in this state as of the immediately preceding July 1 from the determination submitted to the Governor by the Department pursuant to subsection 4 of NRS 360.283.  2. Where any tax is collected by the Department for apportionment in whole or in part to any political subdivision and the basis of the apportionment is the population of the political subdivision, the Department shall use the populations certified by the Governor. The transition from one such certification to the next must be made on July 1 following the certification for use in the fiscal year beginning then. Every payment attributable to a fiscal year must be based upon the certification made on or before March 1 immediately preceding the fiscal year to which the payment will be attributed.  (Added to NRS by 1969, 1163; A 1975, 1648; 1983, 388; 1987, 1156; 1989, 1086; 1991, 329, 2090, 2108; 1999, 1096; 2011, 397; 2013, 11)
NV Rev Stat § 360.287 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.287 - Apportionment of tax receipts to cities.

Any person charged with the duty of apportioning any tax proceeds to any incorporated city shall use the population figures which are certified annually by the Governor.  (Added to NRS by 1971, 279; A 1977, 562; 1983, 389; 1987, 1721)
NV Rev Stat § 360.288 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.288 - Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration.

  1. Upon the completion of the national decennial census conducted by the Bureau of the Census of the United States Department of Commerce, the State Demographer shall revise the population counts for every block, block group and census tract as set forth in the census to count every inmate who was a resident of the State before incarceration in the block, block group and census tract of which an inmate was a resident before his or her incarceration.  2. The Department of Corrections shall, upon request, provide to the State Demographer all available information requested by the State Demographer in carrying out the provisions of subsection 1.   3. As used in this section:  (a) "Block" means the smallest geographical unit whose boundaries were designated by the Bureau of the Census of the United States Department of Commerce in its topographically integrated geographic encoding and referencing system.  (b) "Block group" means a combination of blocks whose numbers begin with the same digit.  (c) "Census tract" means a combination of block groups.  (d) "Inmate" means a person who was determined to be incarcerated in a facility or institution of the Department of Corrections at the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce.   (e) "State Demographer" means the demographer employed by the Department of Taxation pursuant to NRS 360.283.  (Added to NRS by 2019, 987)