reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.754 - Civil actions; immunity; remedies.

1. Nothing in NRS 372.746 to 372.754, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.
2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.
3. Nothing in this section shall apply to or otherwise limit:
(a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.
(b) The right of a taxpayer to seek a refund pursuant to NRS 372.630 to 372.720, inclusive.
(Added to NRS by 2019, 3688)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.755 - Failure to make return or furnish data.

Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent return shall be fined not more than $500 for each offense.
(Added to NRS by 1979, 431)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.760 - False or fraudulent return.

Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 364 days in the county jail, or be punished by both fine and imprisonment.
(Added to NRS by 1979, 431; A 2013, 983)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.780 - Sales and Use Tax Account: Remittances; deposits.

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department.
2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.
(Added to NRS by 1979, 431; A 1981, 258)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.790 - Remedies of State are cumulative.

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
(Added to NRS by 1979, 431)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.800 - Indian reservations and colonies: Imposition and collection of sales tax.

1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony.
2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on the reservation or colony.
(Added to NRS by 1989, 1109)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.805 - Indian reservations and colonies: Restriction on collection of tax by Department.

The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 372.800 if:
1. The tax is equal to or greater than the tax imposed by this chapter; and
2. A copy of an approved tribal tax ordinance imposing the tax has been filed with the Department of Taxation.
(Added to NRS by 1989, 1109)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.810 - Rights of Indians not abridged.

Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act (25 U.S.C. §§ 476 et seq.).
(Added to NRS by 1989, 1109)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.815 - Strict construction of certain provisions of chapter.

The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.
(Added to NRS by 1999, 1311)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.020 - "Controlled substance" defined.

"Controlled substance" includes:
1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and
2. A substance which:
(a) Was manufactured by a person who at the time was not currently registered with the Secretary of Health and Human Services; and
(b) Is an imitation of or intended for use as a substitute for a substance described in subsection 1.
(Added to NRS by 1987, 1737)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.040 - "Sell" defined.

"Sell" includes exchange, barter, solicitation or receipt of an order, transfer to another for sale or resale, possession or transportation in contravention of this chapter and any other transfer for any consideration or a promise, obtained directly or indirectly.
(Added to NRS by 1987, 1737)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.060 - Applicability; no immunity from criminal prosecution.

1. The provisions of NRS 372A.060 to 372A.130, inclusive, do not apply to:
(a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of a controlled substance; or
(b) Any person who acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies, sells or dispenses cannabis for the medical use of cannabis as authorized pursuant to chapter 678C of NRS.
2. Compliance with the provisions of NRS 372A.060 to 372A.130, inclusive, does not immunize a person from criminal prosecution for the violation of any other provision of law.
(Added to NRS by 1987, 1737; A 2013, 3727; 2015, 2261; 2019, 3870)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.070 - Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement.

1. A person shall not sell, offer to sell or possess with the intent to sell a controlled substance unless he or she first:
(a) Registers with the Department as a dealer in controlled substances and pays an annual fee of $250; and
(b) Pays a tax on:
(1) Each gram of a controlled substance, or portion thereof, of $1,000; and
(2) Each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, of $2,000.
2. For the purpose of calculating the tax imposed by subparagraph (1) of paragraph (b) of subsection 1, the controlled substance must be measured by the weight of the substance in the dealer’s possession, including the weight of any material, compound, mixture or preparation that is added to the controlled substance.
3. The Department shall not require a registered dealer to give his or her name, address, social security number or other identifying information on any return submitted with the tax.
4. Any person who violates subsection 1 is subject to a civil penalty of 100 percent of the tax in addition to the tax imposed by subsection 1. Any civil penalty imposed pursuant to this subsection must be collected as part of the tax.
5. The district attorney of any county in which a dealer resides may institute and conduct the prosecution of any action for violation of subsection 1.
6. Property forfeited or subject to forfeiture pursuant to NRS 453.301 must not be used to satisfy a fee, tax or penalty imposed by this section.
7. As used in this section:
(a) "Cannabis product" has the meaning ascribed to it in NRS 678A.120.
(b) "Controlled substance" does not include cannabis or cannabis products.
(Added to NRS by 1987, 1738; A 1989, 814; 2013, 3727; 2019, 3871)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.

1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to NRS 372A.060 to 372A.130, inclusive, and all records of the Department which contain the name, address or any other identifying information concerning a dealer are confidential.
2. No criminal prosecution may be initiated on the basis of:
(a) Information which was submitted to the Department; or
(b) Evidence derived from information submitted to the Department, pursuant to NRS 372A.060 to 372A.130, inclusive, or any regulation adopted pursuant thereto.
3. No information described in paragraph (a) or (b) of subsection 2 is admissible in a criminal prosecution, unless the prosecution shows that the information:
(a) Was independently discovered; or
(b) Inevitably would have been discovered based on independent information.
4. This section does not prohibit the Department from publishing statistics that do not disclose the identity of a dealer or the contents of a particular return or report submitted to the Department by a dealer.
5. Any person who releases or reveals confidential information in violation of this section is guilty of a gross misdemeanor.
(Added to NRS by 1987, 1738; A 2007, 2094; 2015, 2263)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.090 - Revenue stamps: Design, printing and sale; record of stamps sold.

1. The Department shall:
(a) Design suitable stamps for the purpose of NRS 372A.060 to 372A.130, inclusive.
(b) Have as many stamps printed as may be required.
(c) Sell the stamps to dealers in controlled substances who are registered.
2. The stamps must be serially numbered and the Department shall maintain a record of the number of each stamp with the name of the dealer to whom it was sold.
(Added to NRS by 1987, 1738; A 2015, 2263)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.100 - Destruction of spoiled or unusable revenue stamps.

Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be destroyed. The written authorization of the State Board of Examiners must set forth the number, denomination and face value of the stamps.
(Added to NRS by 1987, 1739)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.110 - Deposit and allocation of taxes, fees and penalties collected.

1. All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130, inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those sections, must be deposited with the State Treasurer for credit to the State General Fund and accounted for separately.
2. The Governor or his or her designee shall administer the money credited to the State General Fund pursuant to subsection 1. The money may be expended only for grants to county and city law enforcement agencies for the enforcement of chapter 453 of NRS.
3. Any civil penalty collected by a district attorney pursuant to NRS 372A.070 must be deposited in the county treasury for the purposes of law enforcement and conducting criminal prosecutions.
(Added to NRS by 1987, 1739; A 1989, 814; 2015, 2263)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.120 - Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.

1. The Department shall immediately deliver any controlled substances which come into its possession in the course of administering NRS 372A.060 to 372A.130, inclusive, with a full accounting to the Investigation Division of the Department of Public Safety.
2. The Investigation Division of the Department of Public Safety and every other law enforcement agency shall notify the Department of each person it discovers having possession of a controlled substance and the serial number of any stamps affixed.
(Added to NRS by 1987, 1739; A 2001, 2601; 2015, 2263)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.130 - Action to enjoin assessment or collection of tax, interest or penalty barred.

No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties imposed by NRS 372A.060 to 372A.130, inclusive.
(Added to NRS by 1987, 1739; A 2015, 2264)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.200 - Definitions.

As used in NRS 372A.200 to 372A.380, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2015, 2259; A 2017, 3724, 3730; 2021, 2385)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.205 - "Adult-use cannabis retail store" defined.

"Adult-use cannabis retail store" has the meaning ascribed to it in NRS 678A.065.
(Added to NRS by 2017, 3728; A 2019, 3871)—(Substituted in revision for NRS 372A.243)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.247 - "Sales price" defined.

1. "Sales price" means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
(a) The cost of the property sold.
(b) The cost of materials used, labor or service cost, interest charged, losses or any other expenses.
(c) The cost of transportation of the property before its purchase.
2. The total amount for which property is sold includes all of the following:
(a) Any services that are a part of the sale.
(b) Any amount for which credit is given to the purchaser by the seller.
3. "Sales price" does not include any of the following:
(a) Cash discounts allowed and taken on sales.
(b) The amount charged for property returned by customers when the entire amount charged therefor is refunded either in cash or credit, except that this exclusion does not apply in any instance when the customer, to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.
(c) The amount of any tax, not including any manufacturers’ or importers’ excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.
(Added to NRS by 2017, 3722, 3728)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.250 - "Taxpayer" defined.

"Taxpayer" means a:
1. Cannabis cultivation facility;
2. Adult-use cannabis retail store; or
3. Cannabis consumption lounge.
(Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3871; 2021, 2385)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.260 - Applicability of chapter 360 of NRS.

The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise tax on cannabis to the extent that those provisions do not conflict with the provisions of NRS 372A.200 to 372A.380, inclusive.
(Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.270 - Maintenance and availability of records of taxpayer; penalty.

1. Each person responsible for maintaining the records of a taxpayer shall:
(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of NRS 372A.200 to 372A.380, inclusive;
(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380, inclusive, is finally determined, whichever is longer; and
(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.
2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.
(Added to NRS by 2015, 2259)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.280 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

1. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise tax on cannabis.
2. Any person who may be liable for the excise tax on cannabis and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
(Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.285 - Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations.

1. Each cannabis cultivation facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:
(a) The current production of the cannabis cultivation facility;
(b) Sales by product type;
(c) Prices by product type; and
(d) Such other information as the Department may require.
2. Each cannabis production facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:
(a) The amount of cannabis purchased;
(b) The amount of cannabis products produced;
(c) Sales by product type;
(d) Prices by product type; and
(e) Such other information as the Department may require.
3. Each cannabis sales facility shall submit a report to the Department that includes the following information, reported separately for each calendar month included in the report:
(a) The amount of cannabis purchased by the cannabis sales facility from cannabis cultivation facilities or cannabis production facilities;
(b) Sales to consumers by product type;
(c) Prices by product type; and
(d) Such other information as the Department may require.
4. The Department shall adopt regulations prescribing the frequency of the reports required pursuant to this section which must be submitted not less frequently than quarterly and not more frequently than monthly.
5. As used in this section:
(a) "Cannabis production facility" has the meaning ascribed to it in NRS 678A.125.
(b) "Cannabis products" has the meaning ascribed to it in NRS 678A.120.
(c) "Cannabis sales facility" has the meaning ascribed to it in NRS 678A.130.
(Added to NRS by 2017, 3723, 3729; A 2019, 3872)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.300 - Certification of excess amount collected; credit and refund.

If the Department determines that the excise tax on cannabis or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.
(Added to NRS by 2015, 2260; A 2017, 3732; 2019, 3767)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.310 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

1. Except as otherwise provided in NRS 360.235 and 360.395:
(a) No refund of the excise tax on cannabis may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made.
(b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period.
2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.
3. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.
(Added to NRS by 2015, 2260; A 2017, 3732; 2019, 3767)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.320 - Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of the excise tax on cannabis at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
(Added to NRS by 2015, 2260; A 2017, 3732; 2019, 3767)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.330 - Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.

1. Within 30 days after rejecting a claim for refund or credit in whole or in part, the Department shall serve written notice of its action on the claimant in the manner prescribed for service of a notice of deficiency determination. Within 30 days after the date of service of the notice, a claimant who is aggrieved by the action of the Department may file an appeal with the Nevada Tax Commission.
2. If the Department fails to serve notice of its action on a claim for refund or credit within 6 months after the claim is filed, the claimant may consider the claim to be disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.
3. The final decision of the Nevada Tax Commission on an appeal is a final decision for the purposes of judicial review pursuant to chapter 233B of NRS.
(Added to NRS by 2015, 2260)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.340 - Standing to file petition for judicial review; failure to file petition constitutes waiver.

1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other than the person who paid the amount at issue in the claim.
2. The failure of a claimant to file a timely petition for judicial review constitutes a waiver of any demand against the State on account of any overpayment.
(Added to NRS by 2015, 2260)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.350 - Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to have been erroneously or illegally collected must first be credited to any tax due from the claimant. The balance of the amount must be refunded to the claimant.
2. In any such judgment, interest must be allowed at the rate of 3 percent per annum upon any amount found to have been erroneously or illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
(Added to NRS by 2015, 2261)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.360 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection of the excise tax on cannabis or any amount of tax, penalty or interest required to be collected.
2. No suit or proceeding, including, without limitation, a proceeding for judicial review, may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed within the time prescribed in NRS 372A.310.
(Added to NRS by 2015, 2261; A 2017, 3732; 2019, 3767)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.370 - Prohibited acts; penalty.

1. A person shall not, with intent to defraud the State or evade payment of the excise tax on cannabis or any part of the tax:
(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration.
(b) Make, cause to be made or permit to be made any false entry in books, records or accounts.
(c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts.
2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
(Added to NRS by 2015, 2261; A 2017, 3733; 2019, 3767)
2023 Nevada Revised Statutes › Chapter 372A - Tax on Controlled Substances › NRS 372A.380 - Remedies of State are cumulative.

The remedies of the State provided for in NRS 372A.200 to 372A.380, inclusive, are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in those sections.
(Added to NRS by 2015, 2261)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372B.015 to 372B.090, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2015, 2605; A 2017, 4471)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.070 - "Taxpayer" defined.

"Taxpayer" means:
1. An autonomous vehicle network company;
2. A common motor carrier of passengers;
3. A taxicab; or
4. A transportation network company.
(Added to NRS by 2015, 2605; A 2017, 4471)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.100 - Applicability of chapter 360 of NRS.

The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.
(Added to NRS by 2015, 2606)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.120 - Maintenance and availability of records of taxpayer; penalty.

1. Each person responsible for maintaining the records of a taxpayer shall:
(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter;
(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and
(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.
2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.
(Added to NRS by 2015, 2606)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.130 - Examination of records by Department.

To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise taxes imposed by this chapter.
(Added to NRS by 2015, 2606)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.140 - Imposition and amount of tax on transportation network companies.

1. In addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the use of a digital network or software application service of a transportation network company to connect a passenger to a driver for the purpose of providing transportation services at the rate of 3 percent of the total fare charged for transportation services, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each transportation network company the excise tax imposed by this subsection.
2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.
(Added to NRS by 2015, 1380; A 2015, 1412, 2609, 2610)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.145 - Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer.

1. In addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the use of a dispatch center, software application or other digital means by an autonomous vehicle network company to connect a passenger to a fully autonomous vehicle for the purpose of providing transportation services at the rate of 3 percent of the total fare charged for transportation services, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each autonomous vehicle network company the excise tax imposed by this subsection.
2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.
3. As used in this section, "fully autonomous vehicle" has the meaning ascribed to it in NRS 482A.036.
(Added to NRS by 2017, 4471)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.150 - Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer.

1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whether by dispatch or other means, made by a common motor carrier of a passenger to a person or operator willing to transport the passenger at the rate of 3 percent of the total fare charged for the transportation, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each common motor carrier of passengers the excise tax imposed by this subsection.
2. The provisions of subsection 1 do not apply to an airport transfer service.
3. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.
4. As used in this section, "airport transfer service" means the transportation of passengers and their baggage in the same vehicle, except by taxicab, for a per capita charge between airports or between an airport and points and places in this State. The term does not include charter services by bus, charter services by limousine, scenic tours or special services.
(Added to NRS by 2015, 1390; A 2015, 2609)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.160 - Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.

1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whether by dispatch or other means, made by a certificate holder of a passenger to a taxicab willing to transport the passenger at the rate of 3 percent of the total fare charged for the transportation, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each certificate holder the excise tax imposed by this subsection.
2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.
(Added to NRS by 2015, 1390; A 2015, 2610)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.170 - Deposit of amounts received by State Treasurer.

The State Treasurer shall deposit any money the State Treasurer receives from the Department pursuant to NRS 372B.140, 372B.150 or 372B.160:
1. For the first $5,000,000 of the combined amount of such money received in each biennium, for credit to the State Highway Fund.
2. For any additional amount of such money received in each fiscal year, for credit to the State General Fund.
(Added to NRS by 2015, 2606)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.180 - Certification of excess amount collected; credit and refund.

If the Department determines that any of the excise taxes imposed by this chapter or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.
(Added to NRS by 2015, 2606)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.190 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

1. Except as otherwise provided in NRS 360.235 and 360.395:
(a) No refund of any of the excise taxes imposed by this chapter may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made.
(b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period.
2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.
3. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.
(Added to NRS by 2015, 2606)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.200 - Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any of the excise taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
(Added to NRS by 2015, 2607)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.210 - Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.

1. Within 30 days after rejecting a claim for refund or credit in whole or in part, the Department shall serve written notice of its action on the claimant in the manner prescribed for service of a notice of deficiency determination. Within 30 days after the date of service of the notice, a claimant who is aggrieved by the action of the Department may file an appeal with the Nevada Tax Commission.
2. If the Department fails to serve notice of its action on a claim for refund or credit within 6 months after the claim is filed, the claimant may consider the claim to be disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.
3. The final decision of the Nevada Tax Commission on an appeal is a final decision for the purposes of judicial review pursuant to chapter 233B of NRS.
(Added to NRS by 2015, 2607)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.220 - Standing to file petition for judicial review; failure to file petition constitutes waiver.

1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other than the person who paid the amount at issue in the claim.
2. The failure of a claimant to file a timely petition for judicial review constitutes a waiver of any demand against the State on account of any overpayment.
(Added to NRS by 2015, 2607)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.230 - Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to have been erroneously or illegally collected must first be credited to any tax due from the claimant. The balance of the amount must be refunded to the claimant.
2. In any such judgment, interest must be allowed at the rate of 3 percent per annum upon any amount found to have been erroneously or illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
(Added to NRS by 2015, 2607)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.240 - Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection of the excise taxes imposed by this chapter or any amount of tax, penalty or interest required to be collected.
2. No suit or proceeding, including, without limitation, a proceeding for judicial review, may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed within the time prescribed in NRS 372B.190.
(Added to NRS by 2015, 2607)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.250 - Prohibited acts; penalty.

1. A person shall not, with intent to defraud the State or evade payment of the excise taxes imposed by this chapter or any part of the taxes:
(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration.
(b) Make, cause to be made or permit to be made any false entry in books, records or accounts.
(c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts.
2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
(Added to NRS by 2015, 2608)
2023 Nevada Revised Statutes › Chapter 372B - Taxes on Passenger Carriers › NRS 372B.260 - Remedies of State are cumulative.

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in those sections.
(Added to NRS by 2015, 2608)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.020 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 373.0205 to 373.029, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1965, 1265; A 1966, 49; 1977, 459; 1979, 483, 1745; 1985, 282; 1987, 1722; 1989, 55; 1995, 1826; 1997, 2439, 2969; 1999, 623, 1021; 2019, 1263)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.0205 - "Acquisition" and "acquire" defined.

"Acquisition" or "acquire" means the opening, laying out, establishment, purchase, construction, securing, installation, reconstruction, lease, gift, grant from the United States of America, any agency, instrumentality or corporation thereof, the State of Nevada, any body corporate and politic therein, any corporation, or any person, the endowment, bequest, devise, condemnation, transfer, assignment, option to purchase, other contract, or other acquirement, or any combination thereof, of any project, or an interest therein, authorized by this chapter.
(Added to NRS by 1997, 2967)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.024 - "Cost of the project" defined.

"Cost of the project," or any phrase of similar import, means all or any part designated by the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission, of the cost of any project, or interest therein, being acquired, which cost, at the option of the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission, may include all or any part of the incidental costs pertaining to the project, including, without limitation, preliminary expenses advanced by the county or, in the case of a project financed with bonds or other securities issued by a commission, the commission, from money available for use therefor or any other source, or advanced by any city with the approval of the county from money available therefor or from any other source, or advanced by the State of Nevada or the Federal Government, or any corporation, agency or instrumentality thereof, with the approval of the county, or any combination thereof, in the making of surveys, preliminary plans, estimates of costs, other preliminaries, the costs of appraising, printing, estimates, advice, contracting for the services of engineers, architects, financial consultants, attorneys at law, clerical help, other agents or employees, the costs of making, publishing, posting, mailing and otherwise giving any notice in connection with the project, the taking of options, the issuance of bonds and other securities, contingencies, the capitalization with bond proceeds of any interest on the bonds for any period not exceeding 1 year and of any reserves for the payment of the principal of an interest on the bonds, the filing or recordation of instruments, the costs of medium-term obligations, construction loans and other temporary loans of not exceeding 10 years appertaining to the project and of the incidental expenses incurred in connection with such financing or loans, and all other expenses necessary or desirable and appertaining to any project, as estimated or otherwise ascertained by the board or, in the case of a project financed with bonds or other securities issued by a commission, the commission.
(Added to NRS by 1997, 2968; A 2011, 3318)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.0246 - "Diesel fuel" defined.

"Diesel fuel" means any petroleum-based fuel meeting the ASTM D975 standards. The term includes, without limitation, diesel, biodiesel, as defined in NRS 366.022, biodiesel blend, as defined in NRS 366.023, biomass-based diesel, as defined in NRS 366.0235, biomass-based diesel blend, as defined in NRS 366.024, and kerosene blended with diesel.
(Added to NRS by 2019, 1262)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.0249 - "Highway truck parking" defined.

"Highway truck parking" means a parking area with easy access to or from a highway which is designated for a truck having a gross weight of more than 10,000 pounds, in the course of the operation of the truck or during periods of mandated rest for the operator of the truck.
(Added to NRS by 2019, 1262)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.027 - "Improvement" and "improve" defined.

"Improvement" or "improve" means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement, or any combination thereof, of any project, or an interest therein, authorized by this chapter. The term includes renovation, reconditioning, patching, general maintenance and other minor repairs.
(Added to NRS by 1997, 2968)