reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.235 - Refund or credit to taxpayer after audit.

Except as otherwise required in NRS 361.485, any amount determined to be refundable by the Department after an audit must be refunded or credited to any amount due from the taxpayer.
(Added to NRS by 1983, 474; A 2001, 1538)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.236 - Overpayments: Credit against other amounts due required before any refund.

Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090, 482.313, 482C.230 or 482C.240, the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.
(Added to NRS by 2009, 63; A 2021, 1855)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.238 - Department may charge fee for returned checks.

The Department may charge a person a fee of $25 for each check returned to the Department because the person had insufficient money or credit with the drawee to pay the check or because the person stopped payment on the check.
(Added to NRS by 1989, 818; A 2001, 1879)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.240 - Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.

1. The Department shall have the power to summon witnesses to appear and testify on any subject material to its responsibilities under this title. No property owner and no officer, director, superintendent, manager or agent of any company or corporation, whose property is wholly in one county, shall be required to appear, without his or her consent, at a place other than the county seat or at the nearest town to his or her place of residence or the principal place of business of such company or corporation.
2. Such summons may be served by personal service by the Executive Director or his or her agent or by the sheriff of the county, who shall certify to such service without compensation therefor.
3. Except as otherwise provided in subsection 4, the Department may issue subpoenas to compel the attendance of witnesses and the production of books and papers and may seek to enforce the subpoenas by petition to any court of competent jurisdiction in the manner provided by law.
4. The Department shall not issue a subpoena to compel the production of books and papers that contain individually identifiable health information.
5. Any member of the Nevada Tax Commission, the Executive Director or any officer of the Department designated by them may administer oaths to witnesses.
6. As used in this section, "individually identifiable health information" means information which identifies a natural person, or from which the identity of a natural person may reasonably be ascertained, and which relates to:
(a) The past, present or future physical or mental health or condition of the person; or
(b) The provision of health care to the person.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1649; 1977, 1046; 2013, 260)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.250 - Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections.

1. The Nevada Tax Commission shall adopt general and uniform regulations governing the assessment of property by the county assessors of the various counties, county boards of equalization, the State Board of Equalization and the Department. The regulations must include, without limitation, standards for the appraisal and reappraisal of land to determine its taxable value.
2. The Nevada Tax Commission may:
(a) Confer with, advise and direct county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues as to their duties.
(b) Prescribe the form and manner in which assessment rolls or tax lists must be kept by county assessors.
(c) Prescribe the form of the statements of property owners in making returns of their property.
(d) Require county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues, to furnish such information in relation to assessments, licenses or the equalization of property valuations, and in such form as the Nevada Tax Commission may demand.
(e) Except as otherwise provided in this title, share information in its records with agencies of local governments which are responsible for the collection of debts or obligations if the confidentiality of the information is otherwise maintained under the terms and conditions required by law.
3. Each assessor and any other such officer shall certify under penalty of perjury that in assessing property or furnishing other information required pursuant to this section he or she has complied with the regulations of the Nevada Tax Commission. This certificate must be appended to each assessment roll and any other information furnished.
4. A county assessor or other county officer whose certificate is knowingly falsified is guilty of a misdemeanor. If the Nevada Tax Commission finds that a county assessor or other county officer has knowingly violated its regulations and thereby has caused less revenue to be collected from taxes, it shall deduct the amount of the undercollection from the money otherwise payable to the county from the proceeds of the supplemental city-county relief tax.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1649; 1987, 2074; 1995, 1577; 2005, 486)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution.

1. The Nevada Tax Commission shall have the power to direct what proceedings, actions or prosecutions shall be instituted to support the law.
2. The Nevada Tax Commission may call upon the district attorney of any county or the Attorney General to institute and conduct such civil or criminal proceedings as may be demanded.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.261 - Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes.

Not later than 30 days after the Department or the Nevada Tax Commission makes a finding or ruling, or enters into an agreement with a retailer providing, that the provisions of chapters 372 and 374 of NRS relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, do not apply to the retailer, despite the presence in this State of an office, distribution facility, warehouse or storage place or similar place of business which is owned or operated by the retailer or an affiliate of the retailer, whether the finding, ruling or agreement is written or oral and whether the finding, ruling or agreement is express or implied, the Department shall submit a report of the finding, ruling or agreement to the Director of the Legislative Counsel Bureau for transmittal to:
1. If the Legislature is in session, the Legislature; or
2. If the Legislature is not in session, the Legislative Commission.
(Added to NRS by 2015, 1017)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.262 - Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.

1. Except as otherwise provided in this section or directed by the Nevada Tax Commission and notwithstanding any other provision of law, the Department is not required to take any action for the collection of any unpaid sales or use taxes for which a person may be liable if the Department determines that the cost of taking that action would exceed the total accumulated amount of all the unpaid sales and use taxes, and any applicable interest and penalties, for which that person is liable.
2. The Nevada Tax Commission shall annually determine the average cost of collecting sales and use taxes in this State which must be used by the Department in making any determination pursuant to subsection 1.
3. This section does not:
(a) Affect the liability of any person for the payment of any taxes, interest or penalties; or
(b) Authorize the Department to refrain from taking any action for the collection of any unpaid sales or use taxes from a person when the Department determines that the cost of taking that action would be less than or equal to the total accumulated amount of all the unpaid sales and use taxes, and any applicable interest and penalties, for which that person is liable.
(Added to NRS by 2007, 389)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.263 - Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.

1. The Nevada Tax Commission may enter into a compromise with a taxpayer concerning the liability of the taxpayer for any tax, contribution, premium, fee, interest or penalty that the Department has determined the taxpayer is required to pay to the State if a majority of the members of the Nevada Tax Commission determine upon affirmative vote that:
(a) It is unlikely that the Department will be able to collect the entire amount of the liability of the taxpayer;
(b) The amount of the liability of the taxpayer is unclear; or
(c) Such a compromise is appropriate based upon considerations of equity and fairness.
2. The Nevada Tax Commission shall adopt regulations to carry out the provisions of this section.
3. As used in this section, "compromise" means acceptance of an amount that is less than the liability as full satisfaction of that liability.
(Added to NRS by 2005, 546)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.264 - Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.

1. On or before January 15 of each year, the Department shall prepare and furnish to the Nevada Tax Commission a report that shows all money owed to the Department for delinquent payments of any tax administered by the Department during the preceding year.
2. The Department shall include in the report prepared pursuant to subsection 1 the amount of any delinquent taxes that the Department determines is impossible or impractical to collect.
3. If the Department determines that it is impossible or impractical to collect any amount of delinquent taxes, the Nevada Tax Commission shall request that the State Board of Examiners designate such amount as a bad debt. The State Board of Examiners, by an affirmative vote of the majority of the members of the Board, may designate the delinquent taxes as a bad debt if the Board is satisfied that the collection of the delinquent taxes is impossible or impractical. If the amount of the delinquent taxes is not more than $50, the State Board of Examiners may delegate to its Clerk the authority to designate delinquent taxes as a bad debt. The Nevada Tax Commission may appeal to the State Board of Examiners a denial by the Clerk of a request to designate delinquent taxes as a bad debt.
4. Upon the designation of delinquent taxes as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof. Upon receiving the notification, the State Controller shall direct the removal of the bad debt from the books of account of the State of Nevada. A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada.
5. The State Controller shall keep a master file of all delinquent taxes that are designated as bad debts pursuant to this section. For each such debt, the State Controller shall record the name of the debtor, the amount of the debt, the date on which the debt was incurred and the date on which it was removed from the records and books of account of the State of Nevada, and any other information concerning the debt that the State Controller determines is necessary.
(Added to NRS by 2011, 3141)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.265 - Power of Nevada Tax Commission regarding uncollectible debts.

The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section.
(Added to NRS by 1973, 163)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.270 - Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.

The enumeration of the powers in NRS 360.200 to 360.265, inclusive, shall not be considered as excluding the exercise of any necessary and proper power and authority of the Nevada Tax Commission or the Department, as approved by the Nevada Tax Commission.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1649; 1997, 2595)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.271 - Deposit of money received by Department in lieu of surety bond.

All money which the Department receives in lieu of a surety bond from any dealer, importer or other person to meet a prerequisite for the issuance of a license or to comply with a provision of this title must be deposited with the State Treasurer for credit to the Department of Taxation’s Account in the State Agency Fund for Bonds.
(Added to NRS by 1977, 197; A 1985, 715; 1991, 1767)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.278 - Authority to engage service of armored car.

The Department and the State Board of Finance may enter into contracts for armored car service or engage such service where necessary to transport to the designated banks or credit unions any money collected in the offices of the Department.
(Added to NRS by 1963, 58; A 1975, 1650; 1999, 1487)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.279 - Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.

1. Three years after the service of notice upon any person who has deposited security with the Department pursuant to the provisions of NRS 372.510 or 374.515 that any liability for the payment of sales and use taxes has been extinguished or satisfied and that his or her account has been closed and the security is eligible for return, the Department shall, upon the failure of the person to claim the security, direct the State Controller to:
(a) Transfer all or any part of the security to the State General Fund, if the security is in the form of a cash deposit; or
(b) Sell the security in the manner prescribed in NRS 372.510 or 374.515 and deposit the proceeds thereof in the State General Fund, if the security is in the form of a United States bearer bond.
2. The notice mentioned in this section must be given as provided in NRS 360.350.
(Added to NRS by 1965, 556; A 1975, 1650; 1985, 279, 715; 1995, 1061)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.280 - Duties of county assessor and board of county commissioners.

1. All county assessors shall:
(a) Adopt and put in practice the manuals and regulations established and prescribed by the Nevada Tax Commission governing the assessment of property.
(b) Keep assessment rolls or tax lists in the form and manner prescribed by the Department.
(c) Use and require property owners to use property statement forms approved by the Department for reporting personal property.
(d) Maintain a complete set of maps to accurately describe and illustrate all parcels of land as provided in chapter 361 of NRS.
2. Boards of county commissioners shall supply books, blanks and statements in the prescribed form for the use of county assessors.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1651; 1991, 2089)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.283 - Annual determination of population of towns, townships, cities and counties; employment of demographer.

1. The Department shall adopt regulations to establish a method of determining annually the population of each town, township, city and county in this State and estimate the population of each town, township, city and county pursuant to those regulations.
2. The Department shall, on or after July 1 of each year, issue an annual report of the estimated population of each town, township, city and county in this State as of July 1 of that year.
3. Any town, city or county in this State may petition the Department to revise the estimated population of that town, city or county. No such petition may be filed on behalf of a township. The Department shall by regulation establish a procedure to review each petition and to appeal the decision on review.
4. The Department shall, upon the completion of any review and appeal thereon pursuant to subsection 3, determine the population of each town, township, city and county in this State, and submit its determination to the Governor.
5. The Department shall employ a demographer to assist in the determination of population pursuant to this section and the projection of population pursuant to NRS 360.289 and to cooperate with the Federal Government in the conduct of each decennial census as it relates to this State.
(Added to NRS by 1987, 1155; A 1989, 1085; 1991, 329, 2089, 2107; 1997, 3286; 2011, 397)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.285 - Certification of population by Governor.

1. For the purposes of this title, the Governor shall, on or before March 1 of each year, certify the population of each town, township, city and county in this state as of the immediately preceding July 1 from the determination submitted to the Governor by the Department pursuant to subsection 4 of NRS 360.283.
2. Where any tax is collected by the Department for apportionment in whole or in part to any political subdivision and the basis of the apportionment is the population of the political subdivision, the Department shall use the populations certified by the Governor. The transition from one such certification to the next must be made on July 1 following the certification for use in the fiscal year beginning then. Every payment attributable to a fiscal year must be based upon the certification made on or before March 1 immediately preceding the fiscal year to which the payment will be attributed.
(Added to NRS by 1969, 1163; A 1975, 1648; 1983, 388; 1987, 1156; 1989, 1086; 1991, 329, 2090, 2108; 1999, 1096; 2011, 397; 2013, 11)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.287 - Apportionment of tax receipts to cities.

Any person charged with the duty of apportioning any tax proceeds to any incorporated city shall use the population figures which are certified annually by the Governor.
(Added to NRS by 1971, 279; A 1977, 562; 1983, 389; 1987, 1721)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.288 - Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration.

1. Upon the completion of the national decennial census conducted by the Bureau of the Census of the United States Department of Commerce, the State Demographer shall revise the population counts for every block, block group and census tract as set forth in the census to count every inmate who was a resident of the State before incarceration in the block, block group and census tract of which an inmate was a resident before his or her incarceration.
2. The Department of Corrections shall, upon request, provide to the State Demographer all available information requested by the State Demographer in carrying out the provisions of subsection 1.
3. As used in this section:
(a) "Block" means the smallest geographical unit whose boundaries were designated by the Bureau of the Census of the United States Department of Commerce in its topographically integrated geographic encoding and referencing system.
(b) "Block group" means a combination of blocks whose numbers begin with the same digit.
(c) "Census tract" means a combination of block groups.
(d) "Inmate" means a person who was determined to be incarcerated in a facility or institution of the Department of Corrections at the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce.
(e) "State Demographer" means the demographer employed by the Department of Taxation pursuant to NRS 360.283.
(Added to NRS by 2019, 987)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.289 - Annual reports of projected population of counties.

1. The Department shall:
(a) On or before March 1 of each calendar year, issue an annual report of the projected population of each county in this State as of July 1 of that year and the next succeeding 4 years; and
(b) On or before October 1 of each calendar year, issue an annual report of the projected population, as classified by age, sex, race and Hispanic origin, of each county in this State as of July 1 of that year and the next succeeding 19 years.
2. The Department shall post the annual reports required by subsection 1 on an Internet website maintained by the Department and, if the demographer employed pursuant to NRS 360.283 maintains a separate Internet website, require the demographer to post the annual reports required by subsection 1 on an Internet website maintained by the demographer.
(Added to NRS by 2011, 396)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.2915 - Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.

The Department:
1. Shall adopt regulations to carry out the provisions of the Taxpayers’ Bill of Rights.
2. May adopt regulations providing:
(a) For the payment of any tax in installments over a period not to exceed 12 months upon the execution of a written agreement by the taxpayer and the Department; and
(b) That the Executive Director may:
(1) Upon good cause shown, allow a taxpayer to pay in installments over a period longer than 12 months; and
(2) Cancel the installment method of payment for a taxpayer who becomes delinquent in his or her payments.
(Added to NRS by 1991, 1580)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.292 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.

The Executive Director shall cause:
1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights and a description of the regulations adopted by the Department pursuant to NRS 360.2915.
2. A copy of the pamphlet to be:
(a) Posted on an Internet website maintained by the Department;
(b) Made available to any person upon request at the offices of the Department and the Department of Motor Vehicles, and public libraries in each county of this State; and
(c) Distributed with each notice to a taxpayer that an audit will be conducted by the Department.
(Added to NRS by 1991, 1580; A 1997, 2597; 2005, 22nd Special Session, 127)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.2925 - Provision of instructions and information to taxpayer liable for first time for taxes on business.

The Department shall provide each taxpayer who it determines may be liable for taxes on a business for the first time with:
1. Simplified written instructions concerning the rights and responsibilities of the taxpayer, including the:
(a) Keeping of records sufficient for audit purposes;
(b) Procedures for depositing or paying taxes;
(c) Procedures for challenging any liability for taxes, penalties or interest and for requesting refunds, adjustments or credits of erroneously assessed taxes, including the steps for appealing a denial thereof;
(d) Procedures for recovering interest on overpayments of taxes; and
(e) Procedures for obtaining the release of bonds, liens, levies or other forms of security for the payment of taxes.
2. Information concerning the most common errors made by taxpayers in similar businesses with regard to the collection, reporting and payment of taxes.
(Added to NRS by 1991, 1580)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.2935 - Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.

1. Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refund together with interest at a rate determined pursuant to NRS 17.130.
2. No interest is allowed on a refund of:
(a) Any penalties or interest paid by a taxpayer; or
(b) Any tax which was over-collected by the taxpayer and which the taxpayer is required to refund to the person from whom it was collected.
(Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20th Special Session, 158; 2023, 508)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.2937 - Amount of interest required on overpayment of certain taxes, fees and assessments.

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of subsection 1 of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090, 482.313, 482C.230 or 482C.240, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
2. No refund or credit may be made of any interest imposed on the person making the overpayment with respect to the amount being refunded or credited.
3. The interest must be paid:
(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the tax or the amount against which the credit is applied.
(Added to NRS by 2007, 912; A 2011, 3142; 2013, 2797; 2015, 2258, 2608, 2897; 2019, 3264; 2021, 1279, 1857; 2023, 508)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.294 - Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.

1. Except as otherwise provided in subsection 2, upon proof that a taxpayer has relied to his or her detriment on written advice provided to the taxpayer by an officer, agent or employee of the Department or on an opinion of the Attorney General:
(a) The Department may waive any tax, penalty and interest owed by the taxpayer if the taxpayer meets the criteria adopted by regulation by the Nevada Tax Commission pursuant to NRS 360.093; and
(b) If a waiver is granted pursuant to paragraph (a), the Department shall prepare and maintain on file a statement which contains:
(1) The reason for the waiver;
(2) The amount of the tax, penalty and interest owed by the taxpayer;
(3) The amount of the tax, penalty and interest waived by the Department; and
(4) The facts and circumstances which led to the waiver.
2. Upon proof that a taxpayer has in good faith collected or remitted taxes imposed pursuant to the provisions of this title that are administered by the Department, in reliance upon written advice provided by an officer, agent or employee of the Department, an opinion of the Attorney General or the Nevada Tax Commission, or the written results of an audit of his or her records conducted by the Department, the taxpayer may not be required to pay delinquent taxes, penalties or interest if the Department determines after the completion of a subsequent audit that the taxes he or she collected or remitted were deficient.
(Added to NRS by 1991, 1581; A 1999, 2483)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.295 - Extension of time for payment: Interest on amount due.

Except as otherwise specifically provided in this title, if the Department grants an extension of the time for paying any amount required to be paid under this title, a person who pays the amount within the period for which the extension is granted shall pay, in addition to the amount owing, interest at the rate of 0.75 percent per month from the date the amount would have been due without the extension until the date of payment.
(Added to NRS by 1985, 948; A 1997, 2597; 2011, 3142)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.297 - Joint and several liability of responsible persons.

1. A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090, 482.313, 482C.230 or 482C.240, or chapter 680B of NRS, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties. The responsible person shall pay the tax or fee upon notice from the Department that it is due.
2. As used in this section, "responsible person" includes:
(a) An officer or employee of a corporation; and
(b) A member or employee of a partnership or limited-liability company,
whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090, 482.313, 482C.230 or 482C.240, or chapter 680B of NRS.
(Added to NRS by 2005, 571; A 2011, 397; 2021, 1857)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.299 - Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.

1. In determining the amount of:
(a) Sales tax due on a sale at retail, the rate of tax used must be the sum of the rates of all taxes imposed upon sales at retail in:
(1) The county determined pursuant to the provisions of NRS 360B.281 or 360B.350 to 360B.375, inclusive; or
(2) If those provisions do not apply to the sale, the county in which the property is or will be delivered to the purchaser or the agent or designee of the purchaser.
(b) Use tax due on the purchase of tangible personal property for use, storage or other consumption in this state, the rate of tax used must be the sum of the rates of all taxes imposed upon the use, storage or other consumption of property in:
(1) The county determined pursuant to the provisions of NRS 360B.281 or 360B.350 to 360B.375, inclusive; or
(2) If those provisions do not apply to the purchase, the county in which the property is first used, stored or consumed.
2. In determining the amount of taxes due pursuant to subsection 1:
(a) The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.
(b) A retailer may compute the amount due on a transaction on the basis of each item involved in the transaction or a single invoice for the entire transaction.
3. On or before January 1 of each year, the Department shall transmit to each retailer to whom a permit has been issued a notice which contains the provisions of subsections 1 and 2 and NRS 372.365.
(Added to NRS by 1995, 1970; A 2003, 2350; 2005, 1778; 2011, 2747)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.300 - Computation of tax, contribution or premium by Department; penalty for failure to file return.

1. If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, 482C.230 or 482C.240, or chapter 585 or 680B of NRS, as administered or audited by the Department, it may compute and determine the amount required to be paid upon the basis of:
(a) The facts contained in the return;
(b) Any information within its possession or that may come into its possession; or
(c) Reasonable estimates of the amount.
2. One or more deficiency determinations may be made with respect to the amount due for one or for more than one period.
3. In making its determination of the amount required to be paid, the Department shall impose interest on the amount of tax determined to be due, calculated at the rate and in the manner set forth in NRS 360.417, unless a different rate of interest is specifically provided by statute.
4. The Department shall impose a penalty of 10 percent in addition to the amount of a determination that is made in the case of the failure of a person to file a return with the Department.
5. When a business is discontinued, a determination may be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
(Added to NRS by 1971, 594; A 1975, 1651; 1993, 1573; 1995, 1061; 1997, 822, 1415; 1999, 1000; 2003, 2350; 2003, 20th Special Session, 158; 2005, 1778; 2013, 2797; 2015, 2898; 2019, 3264; 2021, 1280, 1857)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.320 - Offsetting of certain overpayments; calculation of penalties and interest.

1. Except as otherwise provided in this title, in making a determination of the amount required to be paid, the Department shall offset overpayments for a reporting period of an audit period against underpayments for any other reporting period within the audit period.
2. If it is determined that there is a net deficiency, any penalty imposed must be calculated based on the amount of the net deficiency.
3. If it is determined that:
(a) There is a net deficiency for a reporting period after offsetting any overpayment from any previous reporting period, any interest imposed on the net deficiency must be calculated before determining whether there is an overpayment or net deficiency for the next reporting period within the audit period.
(b) There is a net overpayment for a reporting period after offsetting any net deficiency from any previous reporting period, any interest to which the taxpayer is entitled must be calculated before determining whether there is an overpayment or net deficiency for the next reporting period within the audit period.
4. The provisions of this section do not apply if, in any reporting period within the audit period, the taxpayer has:
(a) Failed to file a report or return that he or she is required to file;
(b) Filed such a report or return later than the date it is due;
(c) Filed such a report or return that erroneously shows no taxes due; or
(d) Filed such a report or return that shows taxes due and has not remitted the taxes due in a timely manner.
5. As used in this section, "reporting period" includes, without limitation, a calendar month, a calendar quarter, a calendar year and any other period for reporting.
(Added to NRS by 1971, 595; A 1975, 1651; 1999, 2484; 2005, 571)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.330 - Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of any applicable provisions of this title, or the authorized regulations of the Department, a penalty of 10 percent of the amount of the determination must be added thereto.
(Added to NRS by 1971, 595; A 1975, 1651; 1985, 948)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.340 - Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the payment of a tax or fee administered by the Department or the authorized regulations of the Department, a penalty of:
1. Except as otherwise provided in subsection 2, 25 percent of the amount of the determination must be added thereto.
2. In the case of a tax imposed pursuant to chapter 372 or 374 of NRS with respect to the sale, storage, use or other consumption of any vehicle, vessel or aircraft, three times the amount of the determination must be added thereto.
(Added to NRS by 1971, 595; A 1975, 1651; 1995, 1061)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.350 - Notice of determination required; method and effect of service.

1. The Department shall give a person against whom a determination has been made written notice of its determination.
2. The notice may be served personally or by mail. If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department.
3. If notice is served by mail, service is complete at the time of deposit with the United States Postal Service.
4. Service of notice tolls any limitation for the determination of a further deficiency.
(Added to NRS by 1971, 595; A 1975, 1652; 1985, 948; 1987, 714; 1995, 1062)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.355 - Time for provision of notice of determination.

1. Except as otherwise provided in subsections 2, 3 and 4 and in NRS 375A.180 and 375B.210, every notice of the determination of a deficiency issued by the Department must be personally served or mailed within 3 years after the last day of the calendar month following the period for which the amount is proposed to be determined or within 3 years after the return is filed, whichever period expires later.
2. In the case of a failure to make a return, or a claim for an additional amount, every notice of determination must be mailed or personally served within 8 years after the last day of the calendar month following the period for which the amount is proposed to be determined.
3. If, before the expiration of the time prescribed in this section for the mailing of a notice of determination, the taxpayer has signed a waiver consenting to the mailing of the notice after that time, the notice may be mailed at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if each agreement is made before the expiration of the period previously agreed upon.
4. This section does not apply to cases of fraud or intentional evasion of the provisions of this title or any regulation adopted pursuant thereto.
(Added to NRS by 1991, 1406)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.357 - Tolling of period for issuance of notice of determination when taxpayer files claim for refund.

Notwithstanding any other provision of law, if a taxpayer files a claim for a refund for the overpayment of any tax which the Department is required to collect pursuant to this title, the period during which a notice of a deficiency determination must be issued by the Department pursuant to NRS 360.355 is tolled until the Department makes a determination whether the taxpayer owes any taxes for the period for which the claim for a refund is filed, or issues and personally serves or mails a notice of a deficiency determination to the taxpayer who files the claim for a refund, whichever occurs later.
(Added to NRS by 2005, 298)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.360 - Redetermination: Petition; time for filing.

1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination.
2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund.
3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.
(Added to NRS by 1971, 595; A 1995, 1062)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.365 - Redetermination: Contents of petition and accompanying materials.

A petition for redetermination must:
1. Set forth the amount of the determination being contested and the grounds for seeking a redetermination; and
2. If an oral hearing is not requested, be accompanied by the books and records and other evidence which support the petition.
(Added to NRS by 1995, 1058)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.370 - Redetermination: Oral hearing; notice; continuances.

1. If a petition for redetermination is filed within the 45-day period, the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an oral hearing and give him or her 10 days’ notice of the time and place of the hearing.
2. The Department may continue the hearing from time to time as may be necessary.
(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.380 - Redetermination: Change in determined amount; limitations.

The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department at or before the hearing.
(Added to NRS by 1971, 595; A 1975, 1652)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.390 - Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.

1. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof, unless an appeal of the order is filed within that time with the Nevada Tax Commission.
2. On appeal, the Nevada Tax Commission shall comply with the standards for review set forth in subsection 3 of NRS 233B.135. The decision of the Commission upon an appeal becomes final 30 days after service upon the petitioner and the Department of its written order.
(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.395 - Redetermination: Prerequisites to judicial review of final order; credit or refund.

1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final order of the Nevada Tax Commission upon a petition for redetermination, the person must:
(a) Pay the amount of the determination; or
(b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the determination.
2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes, the Department shall credit or refund any amount paid by the person that exceeds the amount owed, with interest determined in accordance with NRS 360.2935.
(Added to NRS by 1995, 1058; A 1999, 2485)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.400 - Time for payment of determined amount; penalty for delinquency in payment.

1. All determinations made by the Department under the authority of NRS 360.300 to 360.400, inclusive, are due at the time they become final.
2. If the determination is not paid when it becomes final and the taxpayer has not entered into a written agreement with the Department for the payment of the determination, the Department shall impose a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties.
(Added to NRS by 1971, 595; A 1975, 1652; 1987, 329; 1995, 1062; 1997, 1567)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.412 - Duty of Department to make determination; service of notice.

If the Department believes that the collection of any amount of sales or use tax, business tax or other excise due pursuant to this title, NRS 482.313, 482C.230 or 482C.240, or chapter 585 of NRS will be jeopardized by delay, it shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.
(Added to NRS by 1985, 947; A 1991, 2459; 1997, 823; 2021, 1858)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.414 - When payment due; finality of determination; penalty for delinquent payment.

The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed within that period. If the amount of the determination is not paid within the 10 days and a petition for redetermination is not filed, the determination becomes final and any penalty for delinquency and interest provided for in this title attaches to the amount of the determination.
(Added to NRS by 1985, 947)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.416 - Petition for redetermination; deposit of security.

A person against whom a determination is made pursuant to NRS 360.412 may petition for redetermination. The petition is subject to the requirements of NRS 360.360 to 360.400, inclusive, except that the petition must be made within 10 days after service of the notice of determination. A person who petitions for a redetermination shall deposit with the Department within the 10-day period such security as the Department deems necessary.
(Added to NRS by 1985, 947; A 1997, 1568)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.417 - Penalty for failure to pay tax or fee.

Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313, 482C.230 or 482C.240, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment. The amount of any penalty imposed must be based on a graduated schedule adopted by the Nevada Tax Commission which takes into consideration the length of time the tax or fee remained unpaid.
(Added to NRS by 1987, 328; A 1989, 32, 1690; 1991, 1406, 2459, 2468; 1997, 823, 1415, 2597; 1999, 577, 1001, 2485, 2504; 2003, 2930; 2003, 20th Special Session, 159, 296; 2007, 910; 2011, 3142; 2013, 2798; 2015, 2258, 2608, 2898; 2019, 3265; 2021, 1280, 1858)