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2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.419 - Waiver or reduction of interest or penalty.

1. If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313, 482C.230 or 482C.240 is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent, the Department may relieve the person of all or part of any interest or penalty, or both.
2. A person seeking relief must file with the Department a statement under oath setting forth the facts upon which the person bases his or her claim.
3. The Department shall disclose, upon the request of any person:
(a) The name of the person to whom relief was granted; and
(b) The amount of the relief.
4. The Executive Director or a designated hearing officer shall act upon the request of a taxpayer seeking relief pursuant to NRS 361.4835 which is deferred by a county treasurer or county assessor.
(Added to NRS by 1987, 328; A 1993, 86; 1997, 1568; 1999, 1001; 2003, 20th Special Session, 159; 2011, 398; 2021, 1858)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.4193 - Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

1. If a person is delinquent in the payment of any tax or fee administered by the Department or 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:
(a) May not be brought if the decision that the payment is delinquent or that there is a deficiency determination is on appeal to the Nevada Tax Commission pursuant to NRS 360.245.
(b) 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 tax 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 all of the procedures required by law related to the computation and determination of the amounts.
(Added to NRS by 1995, 1058; A 1999, 2485)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.4195 - Action for use tax: Manner of service of process.

1. In an action relating to use tax, process may be served:
(a) According to the Nevada Rules of Civil Procedure; or
(b) By serving an agent or clerk of a retailer in this state at a place of business maintained by the retailer in this state.
2. If process is served in the manner set forth in paragraph (b) of subsection 1, a copy of the process must be sent by registered or certified mail to the retailer at his or her principal or home office.
(Added to NRS by 1995, 1059)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.420 - Application for entry of judgment: Authority of Department; certificate of delinquency.

1. If, with respect to any tax or fee administered by the Department, a person:
(a) Fails to pay the tax or fee when due according to his or her own 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 4 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 specifying:
(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 in relation 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 1971, 924; A 1975, 1652; 1995, 1063; 2011, 398)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.425 - Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.

The county clerk, immediately upon the filing of the application and certificate pursuant to NRS 360.420, shall 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, either 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 1997, 1414)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.440 - Execution: Issuance; sale.

Execution shall issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales shall be held under such execution, as provided in chapter 21 of NRS.
(Added to NRS by 1971, 924; A 1975, 1653)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.450 - 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, it shall become a lien upon all real and personal property in such county owned by the judgment debtor at the time, or which he or she may afterward acquire, until the lien expires. The lien shall have the force, effect and priority of a judgment lien and shall continue for 5 years from the date of the judgment so entered by the county clerk unless sooner released or otherwise discharged.
(Added to NRS by 1971, 924)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.460 - Extension of lien.

The lien may, within 5 years of the date of the judgment or within 5 years of the last extension of the lien in the manner herein provided, be extended by recording in the office of the county recorder an abstract or copy of the judgment, and from the time of such recording, the lien shall be extended upon the property in such county for 5 years unless sooner released or otherwise discharged.
(Added to NRS by 1971, 924)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.470 - Remedies of State are supplemental; additional requirements unimpaired.

The remedies of the State provided for in NRS 360.420 to 360.470, inclusive, are intended to supplement existing remedies applicable to specific taxes provided for in this title. Nothing contained in NRS 360.420 to 360.470, inclusive, shall be deemed to limit or repeal additional requirements imposed upon the Department by statute, or otherwise by law.
(Added to NRS by 1971, 925; A 1975, 1653)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.473 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

1. If any tax or fee administered by the Department is not paid when due, the Department may, within 4 years after the date that the tax or fee was 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 all 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 1995, 1059; A 2011, 398)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.475 - Department may release or subordinate lien; evidentiary effect of certificate of 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 1995, 1059)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.480 - Cases of priority; subordination to prior recorded liens and certain other debts.

1. The amounts, including interest and penalties, required to be paid by any person under this title shall be satisfied first in any of the following cases:
(a) Whenever the person is insolvent.
(b) Whenever the person makes a voluntary assignment of his or her assets.
(c) Whenever the estate of the person in the hands of executors, administrators or heirs, prior to distribution, is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.
2. This section does not give the State a preference over:
(a) Any recorded lien which attached prior to the date when the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred under federal law or wages as provided in NRS 147.195.
(Added to NRS by 1971, 925; A 2003, 2516)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.483 - 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 tax or fee which is administered by the Department:
(a) Within 4 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 1995, 1060; A 2011, 399)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.485 - Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

1. The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The Department must approve the fees for publication in a newspaper. Approval from a court is not required for such publication.
2. The fees, commissions and expenses are the obligation of the person against whom the warrant is issued.
(Added to NRS by 1995, 1060)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.490 - Penalty for operation of business without permit or license; issuance of order to lock and seal business.

1. Any person who engages in business in this state without having the appropriate permit or license for the business as required by this title or chapter 585 of NRS or who continues to engage in the business after such a permit or license has been suspended, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.
2. If, after notice to the person, he or she continues to engage in the business without a permit or license, or after it has been suspended or revoked, the Department may order any place of business of the person to be locked and sealed. If notice under this subsection is served by mail, it must be addressed to the person at his or her address as it appears in the records of the Department.
(Added to NRS by 1983, 280)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.520 - Limitation on withholding or transmitting assets.

In administering the provisions of NRS 360.510, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of the State. As soon as the Department determines that the assets have been withheld or transmitted, it shall consent to a transfer or other disposition of all assets in excess of that amount.
(Added to NRS by 1975, 1786; A 1975, 1786; 1983, 283; 1995, 1064)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.525 - Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

1. If a person who is liable for any tax or fee administered by the Department sells any portion of his or her business or stock of goods not in the ordinary course of business or quits the business, the successors or assignees of that person shall:
(a) If the business or stock of goods was purchased for money, withhold from the purchase price the amount due; or
(b) If the business or stock of goods was not purchased for money, withhold a sufficient portion of the assets of the business or stock of goods which, if sold, would equal the amount due,
until the former owner provides the successors or assignees with a receipt or certificate from the Department showing that he or she paid the amount due.
2. A successor or assignee who fails to withhold the amount required pursuant to subsection 1 becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the consideration paid for the business or stock of goods, valued in money.
3. The Department shall issue a certificate of the amount due to the successor or assignee:
(a) Not later than 60 days after receiving a written request from the successor or assignee for such a certificate; or
(b) Not later than 60 days after the date the former owner’s records are made available for audit,
whichever period expires later, but not later than 90 days after receiving the request.
4. If the Department fails to mail the certificate, the successor or assignee is released from any further obligation to withhold any portion of the purchase price, business or stock of goods.
5. The time within which the obligation of the successor or assignee may be enforced begins at the time the person who is liable for the tax or fee sells or assigns all or any portion of his or her business or stock of goods or at the time that the determination against the person becomes final, whichever event occurs later.
(Added to NRS by 1995, 1060)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.530 - Seizure of property by Department for payment of sales or use tax or other excise tax due.

1. At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313, 482C.230 or 482C.240 or chapter 585 of NRS, the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
2. Any seizure made to collect a tax due may be only of the property of the person not exempt from execution under the provisions of law.
(Added to NRS by 1983, 282; A 1997, 824; 2021, 1860)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.535 - Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.

The Department may adopt regulations which set forth the manner in which a person who does not owe any tax to the Department may claim an ownership interest in property transmitted to or seized by the Department. The regulations must set forth:
1. The procedures the person must follow to assert such a claim; and
2. The circumstances under which the Department will honor the claim.
(Added to NRS by 1995, 1061)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.540 - Service and contents of notice of sale of property seized to pay taxes.

1. Notice of the sale and the time and place of it must be given to the delinquent person in writing at least 10 days before the date set for the sale in the following manner:
(a) The notice must be enclosed in an envelope addressed to the person at his or her last known address or place of business in this State. It must be deposited in the United States mail, postage prepaid.
(b) The notice must also be published for at least 10 days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in the county, notice must be posted in three public places in the county 10 days before the date set for the sale.
2. The notice must contain a description of the property to be sold, a statement of the amount due, including interest, penalties and costs, the name of the delinquent, and the further statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or so much of it as is necessary, will be sold in accordance with law and the notice.
(Added to NRS by 1983, 282)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.550 - Sale of property for delinquent taxes.

1. At the sale the Department shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.
2. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.
(Added to NRS by 1983, 282)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.560 - Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.

1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due the State, the Department shall return the excess to the person liable for the amounts and obtain his or her receipt.
2. If any person having an interest in or lien upon the property files with the Department, before the sale, notice of his or her interest or lien, the Department shall withhold any excess pending a determination of the rights of the respective parties to it by a court of competent jurisdiction.
3. If the receipt of the person liable for the amount is not available, the Department shall deposit the excess money with the State Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors or assigns.
(Added to NRS by 1983, 282)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.597 - Definitions.

As used in NRS 360.597 to 360.5975, inclusive, unless the context otherwise requires:
1. "Business" includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect.
2. "Person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or any other group or combination acting as a unit, but shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.
3. "Retail sale" has the meaning ascribed to it in NRS 372.050.
4. "Seller" includes every person engaged in the business of selling tangible personal property of any kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax imposed by NRS 372.105 or 372.185 or an ordinance enacted pursuant to NRS 377.030.
5. "Tangible personal property" has the meaning ascribed to it in NRS 372.085.
(Added to NRS by 2021, 2008)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.5971 - Registration or permit required to engage in or conduct business as seller; application for permit.

1. Every person desiring to engage in or conduct business as a seller within this State must:
(a) Register with the Department pursuant to NRS 360B.200; or
(b) File with the Department an application for a permit for each place of business.
2. Every application for a permit must:
(a) Be made upon a form prescribed by the Department.
(b) Set forth the name under which the applicant transacts or intends to transact business and the location of the applicant’s place or places of business.
(c) Set forth any other information which the Department may require.
(d) Be signed by:
(1) The owner if he or she is a natural person;
(2) A member or partner if the seller is an association or partnership; or
(3) An executive officer or some person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.
(Added to NRS by 2021, 2008)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.5972 - Fee for permit; distribution.

1. At the time of making an application for a permit pursuant to NRS 360.5971, the applicant must pay to the Department a fee of $15 for each permit.
2. From each fee collected pursuant to subsection 1:
(a) Five dollars of the fee shall be distributed in the same manner as fees are distributed pursuant to NRS 372.780;
(b) Five dollars of the fee shall be distributed in the same manner as fees are distributed pursuant to NRS 374.785; and
(c) Five dollars of the fee shall be distributed in the same manner as fees which derive from the basic city-county relief tax collected in the same county in which the fee pursuant to subsection 1 was collected, as provided in NRS 377.050, 377.055 and 377.057.
(Added to NRS by 2021, 2008)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.5973 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

1. Except as otherwise provided in NRS 360.205 and 360.5975, after compliance with NRS 360.5971, 360.5972, 372.510 and 374.515 by an applicant for a permit, the Department shall:
(a) Grant and issue to the applicant a separate permit for each place of business within the county.
(b) Provide the applicant with a full, written explanation of the liability of the applicant for the collection and payment of the taxes imposed by chapters 372, 374 and 377 of NRS. The explanation required by this paragraph:
(1) Must include the procedures for the collection and payment of the taxes that are specifically applicable to the type of business conducted by the applicant, including, without limitation, and when appropriate:
(I) An explanation of the circumstances under which a service provided by the applicant is taxable;
(II) The procedures for administering exemptions; and
(III) The circumstances under which charges for freight are taxable.
(2) Is in addition to, and not in lieu of, the instructions and information required to be provided by NRS 360.2925.
2. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. A permit must at all times be conspicuously displayed at the place for which it is issued.
(Added to NRS by 2021, 2009)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.5974 - Fee for reinstatement of suspended or revoked permit.

A seller whose permit has been previously suspended or revoked shall pay the Department a fee of $15 for the issuance of a permit. This fee shall be distributed in the same manner as the fees collected pursuant to NRS 360.5972.
(Added to NRS by 2021, 2009)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.5975 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

1. Whenever any person fails to comply with any provision of chapter 372, 374 or 377 of NRS relating to the taxes imposed by those chapters or any regulation of the Department relating to the taxes imposed by chapters 372, 374 and 377 of NRS, the Department, after a hearing of which the person was given prior notice of at least 10 days in writing specifying the time and place of the hearing and requiring the person to show cause as to why his or her permit or permits should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person.
2. The Department shall give to the person written notice of the suspension or revocation of any of his or her permits.
3. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
4. The Department shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of chapters 372, 374 and 377 of NRS relating to the taxes imposed by those chapters and the regulations of the Department.
(Added to NRS by 2021, 2009)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.600 - Definitions.

As used in NRS 360.600 to 360.740, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.605 to 360.650, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1997, 3278; A 1999, 9, 1092)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.620 - "Enterprise district" defined.

"Enterprise district" means a governmental entity which:
1. Is not a county, city or town;
2. Receives any portion of the proceeds of a tax which is included in the Account; and
3. The Executive Director determines is an enterprise district pursuant to the provisions of NRS 360.710.
(Added to NRS by 1997, 3278; A 1999, 9)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.650 - "Special district" defined.

"Special district" means a governmental entity that receives any portion of the proceeds of a tax which is included in the Account and which is not:
1. A county;
2. A city;
3. A town; or
4. An enterprise district.
(Added to NRS by 1997, 3278; A 1999, 10)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.670 - Eligibility for allocation from Account.

Except as otherwise provided in NRS 360.740, each:
1. Local government that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account;
2. Special district that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and
3. Enterprise district,
is eligible for an allocation from the Account in the manner prescribed in NRS 360.680.
(Added to NRS by 1997, 3278; A 1999, 10)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.680 - Annual allocations from Account.

1. On or before July 1 of each year, the Executive Director shall allocate to each enterprise district an amount equal to the amount that the enterprise district received from the Account in the immediately preceding fiscal year.
2. Except as otherwise provided in NRS 360.690 and 360.730, the Executive Director, after subtracting the amount allocated to each enterprise district pursuant to subsection 1, shall allocate to each local government or special district which is eligible for an allocation from the Account pursuant to NRS 360.670 an amount from the Account that is equal to the amount allocated to the local government or special district for the preceding fiscal year multiplied by 1 plus the average percentage change in the Consumer Price Index (All Items) over the 5 calendar years immediately preceding the year in which the allocation is made.
(Added to NRS by 1997, 3279; A 1999, 10; 2001 Special Session, 109; 2003, 1626; 2005, 7; 2013, 11)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.695 - Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.

1. If the population and assessed valuation of the taxable property, except any assessed valuation attributable to the net proceeds of minerals, within a local government or special district has decreased in each of the 3 fiscal years immediately preceding the current fiscal year, the Executive Director shall review the amount allocated to the local government or special district from the Account pursuant to NRS 360.680, to determine whether to adjust the allocation. The local government or special district may submit information to assist the Executive Director in making a determination. If the Executive Director determines that an adjustment to the allocation of the local government or special district is necessary, the Executive Director shall submit his or her findings on the matter to the Committee on Local Government Finance.
2. The Committee on Local Government Finance shall review the findings submitted by the Executive Director pursuant to subsection 1. If the Committee determines that an adjustment to the amount allocated to the local government or special district pursuant to NRS 360.680 is appropriate, the Committee shall submit a recommendation to the Nevada Tax Commission that sets forth the amount of the recommended adjustment. If the Committee determines that the adjustment is not appropriate, that decision is not subject to review by the Nevada Tax Commission.
3. The Nevada Tax Commission shall schedule a public hearing within 30 days after the Committee on Local Government Finance submits its recommendation. The Nevada Tax Commission shall provide public notice of the hearing at least 10 days before the date on which the hearing will be held. The Executive Director shall provide copies of all documents relevant to the adjustment recommended by the Committee on Local Government Finance to the governing body of each local government and special district that is located in the same county as the local government or special district that is subject to the recommended adjustment.
4. If, after the public hearing, the Nevada Tax Commission determines that the recommended adjustment is appropriate, it shall order the Executive Director to adjust the amount allocated to the local government or special district pursuant to NRS 360.680.
(Added to NRS by 1999, 1091; A 2013, 3114)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.698 - Pledge of percentage of revenue to payment of bonds.

1. A local government or special district which receives revenue pursuant to NRS 360.680, 360.690 and 360.700 may pledge not more than 15 percent of that revenue to the payment of any general obligation bond or revenue bond issued by the local government or special district pursuant to chapter 350 of NRS.
2. Any revenue pledged pursuant to subsection 1 for the payment of a general obligation bond issued by a local government or special district pursuant to chapter 350 of NRS shall be deemed to be pledged revenue of the project for the purposes of NRS 350.020.
3. For bonds issued pursuant to this section before July 1, 1998, by a local government, special district or enterprise district:
(a) A pledge of 15 percent of the revenue distributed pursuant to NRS 360.680, 360.690 and 360.700 is substituted for the pledge of 15 percent of the revenue distributed pursuant to NRS 377.057, as that section existed on January 1, 1997; and
(b) A local government, special district or enterprise district shall increase the percentage specified in paragraph (a) to the extent necessary to provide a pledge to those bonds that is equivalent to the pledge of 15 percent of the amount that would have been received by that local government, special district or enterprise district pursuant to NRS 377.057, as that section existed on January 1, 1997.
(Added to NRS by 1991, 2327; A 1997, 3292; 2003, 1316)—(Substituted in revision for NRS 377.080)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.700 - Guaranteed allocation from Account for tax proceeds pledged to secure obligations.

The Executive Director shall ensure that each local government, special district or enterprise district that:
1. Received, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and
2. Pledged a portion of the money described in subsection 1 to secure the payment of bonds or other types of obligations,
receives an amount at least equal to that amount which the local government, special district or enterprise district would have received before July 1, 1998, that is pledged to secure the payment of those bonds or other types of obligations.
(Added to NRS by 1997, 3281; A 1999, 13)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.710 - Determination of whether governmental entity is enterprise district.

1. The Executive Director shall determine whether a governmental entity is an enterprise district.
2. In determining whether a governmental entity is an enterprise district, the Executive Director shall consider:
(a) Whether the governmental entity should account for substantially all of its operations in an enterprise fund as defined in NRS 354.517;
(b) The number and type of governmental services that the governmental entity provides;
(c) Whether the governmental entity provides a product or a service directly to a user of that product or service, including, without limitation, water, sewerage, television and sanitation; and
(d) Any other factors the Executive Director deems relevant.
(Added to NRS by 1997, 3281)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.720 - Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.

1. An enterprise district shall not pledge any portion of the revenues from any of the taxes included in the Account to secure the payment of bonds or other obligations.
2. The Executive Director shall ensure that a governmental entity created between July 1, 1996, and July 1, 1998, does not receive money from the taxes included in the Account unless that governmental entity provides police protection and at least two of the following services:
(a) Fire protection;
(b) Construction, maintenance and repair of roads; or
(c) Parks and recreation.
3. As used in this section:
(a) "Construction, maintenance and repair of roads" has the meaning ascribed to it in NRS 360.740.
(b) "Fire protection" has the meaning ascribed to it in NRS 360.740.
(c) "Parks and recreation" has the meaning ascribed to it in NRS 360.740.
(d) "Police protection" has the meaning ascribed to it in NRS 360.740.
(Added to NRS by 1997, 3282; A 1999, 13)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.752 - Partial abatement of property taxes imposed on new or expanded business making capital investment in certain institutions of higher education: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer.

Expired by limitation. (See chapter 227, Statutes of Nevada 2015, at page 1082.)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.757 - Notice and meeting required for Office of Economic Development to take action on any application for abatement.

1. The Office of Economic Development shall not take any action on an application for any abatement of taxes pursuant to NRS 274.310, 274.320, 274.330, 360.750, 360.753 or 360.754 or any other specific statute unless the Office:
(a) Takes that action at a public meeting conducted for that purpose; and
(b) At least 30 days before the meeting, provides notice of the application to:
(1) The governing body of the county, the board of trustees of the school district and the governing body of the city or town, if any, in which the pertinent business is or will be located;
(2) The governing body of any other political subdivision that could be affected by the abatement; and
(3) The general public.
2. The notice required by this section must set forth the date, time and location of the meeting at which the Office of Economic Development will consider the application.
3. The Office of Economic Development shall adopt regulations relating to the notice required by this section.
(Added to NRS by 2009, 2541; A 2011, 3465; 2013, 27th Special Session, 14; 2015, 2331, 3048)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.7575 - Document certifying abatement or partial abatement: Issuance; failure to present; refunds of sales and use tax on transactions when document not presented.

1. If the Office of Economic Development approves an application for an abatement of sales and use taxes pursuant to NRS 360.950 or a partial abatement of any sales and use taxes pursuant to NRS 274.310, 274.320, 274.330, 360.750, 360.753, 360.754 or 360.890, the Department shall issue to the business a document certifying the abatement or partial abatement which can be presented to retailers at the time of purchase. The document must clearly state that the business is not required to pay sales and use taxes or the rate of sales and use tax that the business is required to pay.
2. If the Department has issued to a business a document pursuant to subsection 1 and the business pays an amount of sales and use taxes for which the business was entitled to an abatement because the business fails to present the document, the business may apply to the Department for a refund of the amount of sales and use tax paid for which the business was entitled to an abatement. If the Department has issued to a business a document pursuant to subsection 1 and the failure of the business to present the document results in the business paying the full amount of sales and use tax on 50 percent or more of the purchases for which the business was eligible for the abatement, the Department shall impose on the business a penalty equal to 10 percent of the total amount of the abatement. The Department shall distribute the proceeds of any penalty imposed pursuant to this subsection to each local government affected by a refund issued pursuant to this subsection in proportion to the amount of the refunds for which the affected local government is responsible.
3. If, after submitting an application for an abatement of sales and use taxes pursuant to NRS 360.950 or a partial abatement of any sales and use taxes pursuant to NRS 360.750, 360.753, 360.754 or 360.890 and before receiving the document issued pursuant to subsection 1, a business pays an amount of sales and use tax for which the business is entitled to an abatement, the business may apply to the Department for a refund of the amount of sales and use tax which the applicant paid for which the business is entitled to an abatement.
4. Notwithstanding any other provision of law, no interest is allowed on a refund made pursuant to subsection 2 or 3.
(Added to NRS by 2021, 2286)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.758 - Definitions.

As used in NRS 360.758 to 360.7598, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.7581 to 360.7586, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2013, 3090; A 2015, 1100, 1109)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.7581 - "Above-the-line personnel" defined.

1. "Above-the-line personnel" means an executive producer, co-executive producer, producer, director, writer, principal actor, any other person having creative or financial control over a qualified production or any other person associated with such a person. The term does not include below-the-line personnel.
2. As used in this section, "principal actor" means a member of the main cast of a qualified production.
(Added to NRS by 2013, 3090; A 2015, 1100, 1109)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.7582 - "Below-the-line personnel" defined.

"Below-the-line personnel" means a person employed to work on a qualified production after production begins and before production is completed, including, without limitation, an extra, best boy, boom operator, camera loader, camera operator, assistant camera operator, compositor, dialogue editor, film editor, assistant film editor, focus puller, Foley operator, Foley editor, gaffer, grip, key grip, lighting crew, lighting board operator, lighting technician, music editor, sound editor, sound effects editor, sound mixer, steadicam operator, first assistant camera operator, second assistant camera operator, digital imaging technician, camera operator working with a director of photography, electric best boy, grip best boy, dolly grip, rigging grip, assistant key for makeup, assistant key for hair, assistant script supervisor, set construction foreperson, lead set dresser, assistant key for wardrobe, scenic foreperson, assistant propmaster, assistant audio mixer, assistant boom person, assistant key for special effects and other similar personnel. The term does not include above-the-line personnel.
(Added to NRS by 2013, 3090; A 2015, 1100, 1109)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.7583 - "Nevada business" defined.

"Nevada business" means a proprietorship, corporation, partnership, company, association, trust, unincorporated organization or other enterprise that:
1. Has a physical location and at least one full-time equivalent employee in this State, as determined in accordance with NRS 360.7589; and
2. Is registered to transact business in this State.
(Added to NRS by 2013, 3090; A 2015, 1100, 1109)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.75855 - "Qualified direct production expenditures" defined.

"Qualified direct production expenditures" means expenditures for a qualified production that are identified in NRS 360.7591 and may serve as a basis for transferable tax credits issued pursuant to NRS 360.759.
(Added to NRS by 2015, 1099)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.7586 - "Qualified production" defined.

1. "Qualified production" includes preproduction, production and postproduction and means:
(a) A theatrical, direct-to-video or other media motion picture.
(b) A made-for-television motion picture.
(c) Visual effects or digital animation sequences.
(d) A television pilot program.
(e) A television, Internet or other media series, including, without limitation, a comedy, drama, miniseries, soap opera, talk show, game show or telenovela, or an episode of such a series.
(f) A reality show.
(g) A national or regional commercial or series of commercials.
(h) An infomercial.
(i) A music video.
(j) A documentary film or series.
(k) Other visual media productions, including, without limitation, video games and mobile applications.
2. The term does not include:
(a) A news, weather or current events program.
(b) A production that is primarily produced for industrial, corporate or institutional use.
(c) A telethon or any production that solicits money, other than a production which is produced for national distribution.
(d) A political advertisement.
(e) A sporting event, including, without limitation, a sportscast, preshow, postshow or sports newscast related to a sporting event. A qualified production described by subsection 1 shall not be deemed a sporting event for the purposes of this paragraph for the sole reason that it features athletes or relates to sports.
(f) A gala, pageant or awards show.
(g) Any other type of production that is excluded by regulations adopted by the Office of Economic Development pursuant to NRS 360.759.
(Added to NRS by 2013, 3090; A 2015, 1100, 1109; 2021, 279)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.7589 - Determination of whether employee is full-time equivalent employee.

To determine whether an employee of an enterprise is a full-time equivalent employee for the purposes of NRS 360.7583, the hours worked by all the part-time and seasonal employees of the enterprise in this State must be converted into full-time equivalent hours by dividing by 2,080 the total number of hours worked for the enterprise by those part-time and seasonal employees.
(Added to NRS by 2015, 1099)