reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.120 - Effect of intervention of Attorney General or designee in action by private plaintiff; motion to dismiss; settlement.

1. If the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 intervenes, the private plaintiff remains a party to an action pursuant to NRS 357.080.
2. The Attorney General or the Attorney General’s designee may move to dismiss the action for good cause. The private plaintiff must be notified of the filing of the motion and is entitled to oppose it and present evidence at the hearing.
3. Except as otherwise provided in this subsection, the Attorney General or the Attorney General’s designee may settle the action. If the Attorney General or the Attorney General’s designee intends to settle the action, the Attorney General or the Attorney General’s designee shall notify the private plaintiff of that fact. Upon the request of the private plaintiff, the court shall determine, after a hearing, whether the proposed settlement is fair, adequate and reasonable under all the circumstances. Upon a showing for good cause, the court may conduct such hearing in camera.
(Added to NRS by 1999, 826; A 2011, 376; 2013, 1047; 2015, 914)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.130 - Effect of declination of Attorney General or designee to intervene in action by private plaintiff; authority for and effect of election by Attorney General or designee to intervene subsequently in such action.

1. If the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 elects not to intervene in an action pursuant to NRS 357.080, the private plaintiff has the same rights in conducting the action as the Attorney General or the Attorney General’s designee would have had. A copy of each pleading or other paper filed in the action, and a copy of the transcript of each deposition taken, must be mailed to the Attorney General or the Attorney General’s designee if the Attorney General or the Attorney General’s designee so requests and pays the cost thereof.
2. For good cause shown, the Attorney General or the Attorney General’s designee may intervene in an action in which he or she has previously declined to intervene, if the interest of the State or a political subdivision in recovery of the money or property involved is not being adequately represented by the private plaintiff.
3. If the Attorney General or the Attorney General’s designee so intervenes, the private plaintiff retains primary responsibility for conducting the action and any recovery must be apportioned as if the Attorney General or the Attorney General’s designee had not intervened.
(Added to NRS by 1999, 826; A 2011, 376; 2013, 1048)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.150 - Stay of discovery by private plaintiff; extension.

1. The court may stay discovery by a private plaintiff for not more than 60 days if the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 shows that the proposed discovery would interfere with the investigation or prosecution of a civil or criminal matter arising out of the same facts, whether or not the Attorney General or the Attorney General’s designee participates in the action.
2. The court may extend the stay upon a further showing that the Attorney General or the Attorney General’s designee has pursued the civil or criminal investigation or proceeding with reasonable diligence and the proposed discovery would interfere with its continuation. Discovery may not be stayed for a total of more than 6 months over the objection of the private plaintiff, except for good cause shown by the Attorney General or the Attorney General’s designee.
3. A showing made pursuant to this section must be made in chambers.
(Added to NRS by 1999, 828; A 2011, 377)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.160 - Court-imposed limitation upon participation of private plaintiff in action.

Upon a showing by the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 that unrestricted participation by a private plaintiff would interfere with or unduly delay the conduct of an action, or would be repetitious, irrelevant or solely for harassment, the court may limit the participation of the private plaintiff by, among other measures, limiting:
1. The number of witnesses he or she may call;
2. The length of the testimony of the witnesses; or
3. His or her cross-examination of witnesses.
(Added to NRS by 1999, 828; A 2011, 377)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.170 - Limitation of actions; standard of proof; effect of certain findings of guilt in criminal proceeding on action.

1. An action pursuant to this chapter may not be commenced:
(a) More than 3 years after the date on which the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 discovers, or reasonably should have discovered, the fraudulent activity, but in no event more than 10 years after the fraudulent activity occurred; or
(b) More than 6 years after the fraudulent activity occurred,
whichever occurs later. Within those limits, an action may be based upon fraudulent activity that occurred before May 27, 2015.
2. In an action pursuant to this chapter, the standard of proof is a preponderance of the evidence. A finding of guilty or guilty but mentally ill in a criminal proceeding charging false statement or fraud, whether upon a verdict of guilty or guilty but mentally ill or a plea of guilty, guilty but mentally ill or nolo contendere, estops the person found guilty or guilty but mentally ill from denying an essential element of that offense in an action pursuant to this chapter based upon the same transaction as the criminal proceeding.
(Added to NRS by 1999, 829; A 2007, 1446, 2400; 2011, 377; 2015, 914)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.180 - Award of expenses and attorney’s fees.

1. If the Attorney General, a designee of the Attorney General pursuant to NRS 357.070 or a private plaintiff prevails in or settles an action pursuant to NRS 357.080, the private plaintiff is entitled to a reasonable amount for expenses that the court finds were necessarily incurred, including reasonable costs, attorney’s fees and the fees of expert consultants and expert witnesses. Those expenses must be awarded against the defendant, and may not be allowed against the State or a political subdivision.
2. If the Attorney General or the Attorney General’s designee does not proceed with the action and the defendant prevails in the action brought by a private plaintiff, the court may award the defendant reasonable expenses and attorney’s fees against the party or parties who participated in the action if it finds that the action was clearly frivolous, clearly vexatious or brought primarily for the purposes of harassment.
(Added to NRS by 1999, 828; A 2011, 377; 2013, 1048)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.190 - "Recovery" defined.

As used in NRS 357.190 to 357.230, inclusive, "recovery" includes civil penalties and does not include any allowance of expenses or attorney’s fees.
(Added to NRS by 1999, 827; A 2013, 1048)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.200 - Distribution in certain actions to special account in State General Fund or to general fund of political subdivision.

1. If the Attorney General initiates an action pursuant to this chapter, 33 percent of any recovery must be paid into the State General Fund to the credit of a special account, for use by the Attorney General as appropriated or authorized by the Legislature in the investigation and prosecution of false claims.
2. If a designee of the Attorney General pursuant to NRS 357.070 initiates an action pursuant to this chapter, 33 percent of any recovery must be paid into the general fund of the political subdivision that employs the Attorney General’s designee.
(Added to NRS by 1999, 827; A 2011, 378)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.210 - Distribution to private plaintiff in certain actions; court authorized to reduce recovery in certain circumstances.

1. Except as otherwise provided in subsection 3, if the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 intervenes at the outset in an action pursuant to NRS 357.080, the private plaintiff is entitled to receive not less than 15 percent or more than 25 percent of any recovery, according to the extent of his or her contribution to the conduct of the action.
2. Except as otherwise provided in subsection 3, if the Attorney General or the Attorney General’s designee does not intervene in the action at the outset, the private plaintiff is entitled to receive not less than 25 percent or more than 30 percent of any recovery, as the court determines to be reasonable.
3. Regardless of whether the Attorney General or the Attorney General’s designee intervenes in the action, if the court finds that the action was brought by a private plaintiff who planned or initiated the violation of NRS 357.040 upon which the action is based, the court may reduce the recovery to which the private plaintiff is otherwise entitled pursuant to subsection 1 or 2. The court shall consider the role of the private plaintiff in advancing the action and any other relevant circumstances. If the private plaintiff is convicted of criminal conduct arising from his or her role in the violation of NRS 357.040, the private plaintiff must be dismissed from the civil action and must not receive any share of the recovery pursuant to subsection 1 or 2. Any such dismissal does not prejudice the right of the Attorney General or the Attorney General’s designee to continue the action.
(Added to NRS by 1999, 827; A 2011, 378; 2013, 1048; 2015, 914)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.230 - Distribution of unapportioned portion to general fund of State or political subdivision, or both.

The portion of any recovery not apportioned pursuant to NRS 357.200 and 357.210 must be paid into the State General Fund if the money, property or services were provided only by the State, or into the general fund of the political subdivision if they were provided only by a political subdivision. If the action involved both the State and a political subdivision, the court shall apportion the remaining portion of any recovery between them according to the respective values of the money, property or services provided by each.
(Added to NRS by 1999, 827; A 2013, 1049)
2023 Nevada Revised Statutes › Chapter 357 - Submission of False Claims to State or Local Government › NRS 357.250 - Entitlement of employee, contractor or agent to remedies in certain circumstances.

1. If an employee, contractor or agent is discharged, demoted, suspended, threatened, harassed or discriminated against in the terms and conditions of employment as a result of any lawful act of the employee, contractor, agent or associated others in furtherance of an action brought pursuant to this chapter or any other effort to stop a violation of this chapter, the employee, contractor or agent is entitled to all relief necessary to make the employee, contractor or agent whole, including, without limitation, reinstatement with the same seniority as if the discharge, demotion, suspension, threat, harassment or discrimination had not occurred or damages in lieu of reinstatement if appropriate, twice the amount of lost compensation, interest on the lost compensation, any special damage sustained as a result of the discharge, demotion, suspension, threat, harassment or discrimination and punitive damages if appropriate. The employee, contractor or agent may also receive compensation for expenses recoverable pursuant to NRS 357.180, costs and attorney’s fees.
2. A civil action brought pursuant to this section may not be brought more than 3 years after the date on which the discharge, demotion, suspension, threat, harassment or discrimination occurred.
(Added to NRS by 1999, 829; A 2013, 1049; 2015, 915)
2023 Nevada Revised Statutes › Chapter 358 - Nevada Advisory Council on Federal Assistance › NRS 358.020 - Creation; membership; terms; vacancies; allowances and expenses; administrative support.

1. The Nevada Advisory Council on Federal Assistance is hereby created. The Council consists of the following 11 members:
(a) One member of the Senate appointed by the Majority Leader of the Senate.
(b) One member of the Assembly appointed by the Speaker of the Assembly.
(c) One member appointed by the Majority Leader of the Senate who represents a nonprofit organization, a local agency or a tribal government.
(d) One member appointed by the Speaker of the Assembly who represents a nonprofit organization, a local agency or a tribal government.
(e) One member appointed by the Governor who represents a nonprofit organization that provides grants in this State.
(f) One member appointed by the Governor who represents a local government.
(g) One member appointed by the Governor who represents private businesses.
(h) The State Treasurer, who may name a designee to serve on the Council on his or her behalf.
(i) The State Controller, who may name a designee to serve on the Council on his or her behalf.
(j) The Chief of the Budget Division of the Office of Finance.
(k) The Director of the Office of Federal Assistance.
2. The members described in:
(a) Paragraphs (a) to (i), inclusive, of subsection 1 are voting members.
(b) Paragraphs (j) and (k) of subsection 1 are nonvoting members.
3. The Governor shall, to the extent practicable, collaborate to ensure that the persons appointed pursuant to paragraphs (e), (f) and (g) of subsection 1 are representative of the urban and rural areas of this State.
4. Each appointed member of the Council serves a term of 2 years.
5. An appointed member of the Council:
(a) May be reappointed.
(b) Shall not serve more than three terms.
6. Any vacancy occurring in the appointed membership of the Council must be filled in the same manner as the original appointment not later than 30 days after the vacancy occurs. A member appointed to fill a vacancy shall serve as a member of the Council for the remainder of the original term of appointment.
7. Each member of the Council:
(a) Serves without compensation; and
(b) While engaged in the business of the Council, is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.
8. The Office of Federal Assistance shall provide the Council with administrative support.
(Added to NRS by 2015, 2969; A 2021, 3710, 3711)
2023 Nevada Revised Statutes › Chapter 358 - Nevada Advisory Council on Federal Assistance › NRS 358.030 - Officers; rules; meetings; quorum; appointment of committees; volunteer workers and consultants; gifts, grants and contributions; annual report.

1. At the first meeting of each calendar year, the Council shall elect from its members a Chair, Vice Chair and Secretary, and shall adopt the rules and procedures of the Council.
2. The Council shall meet at least once each calendar year and at other times at the call of the Chair or a majority of its members.
3. A majority of the voting members of the Council constitutes a quorum for the transaction of business, and a quorum may exercise any power or authority conferred on the Council.
4. The Council may:
(a) For the purpose of carrying out the duties of the Council:
(1) Appoint committees from its members.
(2) Engage the services of volunteer workers and consultants without compensation.
(b) For the purpose of carrying out the duties set forth in NRS 358.040, apply for and receive gifts, grants, contributions or other money from any source.
5. The Council shall, on or before December 31 of each year, prepare and submit a report outlining the activities and recommendations of the Council to:
(a) The Governor; and
(b) The Director of the Legislative Counsel Bureau for transmittal to:
(1) The Legislative Commission if the report is submitted in an odd-numbered year; or
(2) The next regular session of the Legislature if the report is submitted in an even-numbered year.
(Added to NRS by 2015, 2970)
2023 Nevada Revised Statutes › Chapter 358 - Nevada Advisory Council on Federal Assistance › NRS 358.040 - Powers and duties.

1. The Council shall:
(a) Advise and assist the Director with:
(1) Developing and carrying out the State Plan For Maximizing Federal Assistance required by NRS 223.486; and
(2) Carrying out the provisions of NRS 223.460 to 223.498, inclusive, including, without limitation, any training provided by the Director pursuant to paragraph (k) of subsection 1 of NRS 232.224; and
(b) Develop legislative and executive recommendations relating to obtaining and maximizing federal assistance in this State.
2. The Council may request information from state and local agencies, tribal governments and nonprofit organizations for the purposes of advising and assisting the Director with evaluating and monitoring the success of such agencies, governments or organizations in accordance with the stated purpose of the Office pursuant to NRS 223.472. A state agency, local agency, tribal government or nonprofit organization may provide any information, collaborate with the Council or utilize any assistance offered by the Council for the purpose of obtaining and maximizing any federal assistance that may be available to the agency, government or organization.
3. As used in this section:
(a) "Director" means the Director of the Office.
(b) "Federal assistance" has the meaning ascribed to it in NRS 223.464.
(c) "Office" means the Office of Federal Assistance created by NRS 223.472.
(Added to NRS by 2015, 2971; A 2021, 3712)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.001 - "Department" and "Executive Director" defined.

As used in this title, except as otherwise provided in chapters 360A, 365, 366, 371 and 373 of NRS and unless the context requires otherwise:
1. "Department" means the Department of Taxation.
2. "Executive Director" means the Executive Director of the Department of Taxation.
(Added to NRS by 1975, 1643; A 1999, 1000)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.010 - Nevada Tax Commission: Creation; composition; Chair.

1. The Nevada Tax Commission, consisting of eight members appointed by the Governor, is hereby created.
2. The Governor shall designate one of the commissioners to serve as Chair of the Commission.
3. The Governor is an ex officio, nonvoting member of the Commission. The Governor is not entitled to receive compensation for his or her services as such ex officio member.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547]—(NRS A 1969, 885; 1975, 1644; 1977, 1201; 1989, 306)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.020 - Qualifications of commissioners.

1. Five of the commissioners must have at least 10 years’ experience, respectively, in the following fields:
(a) Real property.
(b) Utility business.
(c) Agriculture and livestock business.
(d) Finance.
(e) Mining.
2. The remaining commissioners must be versed in other areas of property taxation and must be sufficiently experienced in business generally to be able to bring knowledge and sound judgment to the deliberations of the Nevada Tax Commission.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547]—(NRS A 1959, 630; 1969, 885; 1975, 1644; 1989, 306)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.030 - Limitations on appointment of commissioners; terms; removal from office.

1. Not more than five of the eight commissioners may be:
(a) Appointed from any one county in this State.
(b) Of the same political party.
2. After the initial terms, members serve terms of 4 years, except when appointed to fill unexpired terms.
3. Any commissioner may be removed by the Governor if, in his or her opinion, that commissioner is guilty of malfeasance in office or neglect of duty.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547]—(NRS A 1959, 630; 1969, 886; 1975, 1645; 1977, 1201; 1981, 64; 1989, 306)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.050 - Compensation of commissioners.

1. The Chair of the Nevada Tax Commission is entitled to receive an annual salary of $27,500.
2. Except as otherwise provided in NRS 360.010, each of the other commissioners is entitled to receive an annual salary of $20,000.
[16:177:1917; A 1919, 230; 1927, 332; NCL § 6557] + [Part 19:295:1953]—(NRS A 1959, 783; 1969, 886; 1981, 1980; 1989, 1712; 2005, 22nd Special Session, 125)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.080 - Quorum; voting by commissioners.

1. Five members shall constitute a quorum for the transaction of business.
2. The Chair and each of the commissioners have a vote upon all matters which come before the Nevada Tax Commission.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547] + [Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A 1975, 1645; 1989, 306)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.090 - Adoption of regulations by Nevada Tax Commission governing business of Commission and Department.

In addition to the other duties prescribed by title 32 of NRS, the members of the Nevada Tax Commission shall prescribe regulations for carrying on the business of the Nevada Tax Commission and of the Department.
[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A 1975, 1645; 1997, 2594)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.092 - Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money.

The Nevada Tax Commission shall adopt regulations providing for:
1. The electronic submission of returns to the Department; and
2. The payment of taxes, fees, interest and penalties to the Department through the use of credit cards, debit cards and electronic transfers of money.
(Added to NRS by 2003, 20th Special Session, 18)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.095 - Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.

In the adoption of regulations, policies of enforcement, and policies for auditing of taxpayers, with respect to all taxes and fees for whose administration the Department is responsible, the Nevada Tax Commission shall apply the following principles:
1. Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.
2. In cases where another authority, such as the United States or a local government, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the State must be as nearly compatible with the collection of the other taxes as is feasible.
3. Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer’s liability as predictable as is feasible.
4. Exemptions or waivers, where permitted by statute, must be granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax affected.
5. Audits and other procedures for enforcement must be applied as uniformly as is feasible, not only as among persons subject to a particular tax but also as among different taxes, but must consider a weighting of indicators of noncompliance.
6. Collection of taxes due must be pursued in an equitable manner, so that every taxpayer pays the full amount imposed by law.
(Added to NRS by 1993, 1232; A 2003, 20th Special Session, 18)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.100 - Annual report by Department; statements to be furnished to Governor.

The Department shall:
1. On or before January 15 of each year, prepare and publish a report that shows the transactions and proceedings of the Department which took place during the immediately preceding fiscal year.
2. Upon request, furnish to the Governor statements showing the assessed value of property within or taxable by the State of Nevada and its political subdivisions.
[19:177:1917; A 1939, 279; 1931 NCL § 6559]—(NRS A 1971, 198; 1975, 1645; 1997, 1414)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.105 - Submission of proposed budget and legislation of Department to Nevada Tax Commission.

1. The Department shall in each even-numbered year, submit to the Nevada Tax Commission, at the meeting conducted by the Commission pursuant to NRS 361.455 or, if no such meeting is conducted during that year, at the meeting conducted by the Commission pursuant to subsection 2, a copy of the proposed budget for the Department and legislation proposed by the Department.
2. If the Nevada Tax Commission does not meet pursuant to NRS 361.455 in an even-numbered year, it shall meet during June of that year to accept the proposed budget for the Department and legislation proposed by the Department.
(Added to NRS by 1991, 1581; A 1997, 2594; 2013, 1622)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.120 - Department of Taxation: Creation; head of Department; Executive Director.

1. The Department of Taxation is hereby created.
2. The head of the Department is the Nevada Tax Commission. The Chief Administrative Officer of the Department is the Executive Director, who is appointed by the Governor.
3. The Executive Director is in the unclassified service of the State.
4. The Executive Director shall devote his or her entire time and attention to the business of that office and shall not pursue any other business or occupation or hold any other office of profit which detracts from the full and timely performance of his or her duties.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547] + [Part 19:295:1953]—(NRS A 1960, 394; 1961, 656; 1963, 1331; 1965, 704; 1967, 1495; 1971, 1432; 1975, 1646; 1981, 1278)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.130 - Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.

1. The Executive Director shall:
(a) Keep audio recordings or transcripts of all meetings and full and correct records of all transactions and proceedings of the Nevada Tax Commission, the State Board of Equalization and the Department.
(b) Perform such other duties as may be required.
2. The Nevada Tax Commission shall have the power to authorize the Executive Director or any other officer of the Department to hold hearings or make investigations, and upon any such hearing the Executive Director or officer shall have the authority to examine books, compel the attendance of witnesses, administer oaths and conduct investigations.
[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543] + [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1646; 2005, 1410)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.133 - Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.

1. The Executive Director shall prepare or cause to be prepared technical bulletins to educate the public on:
(a) Issues related to their businesses and the taxes administered by the Department; and
(b) Written opinions that the Executive Director receives from the Attorney General pursuant to NRS 228.150.
2. The technical bulletins must be written in simple nontechnical language and may include:
(a) Information and guidance concerning specific issues or topics;
(b) Examples for clarification purposes; and
(c) Any other information determined by the Executive Director or Nevada Tax Commission to be beneficial to the public.
3. A technical bulletin must not include advice on a specific fact situation but may include information that is applicable to a specific industry or type of business.
4. The technical bulletins must be published and revised as needed. Each bulletin and revised bulletin must be published and posted on an Internet website maintained by the Department and made available upon request at the offices of the Department.
5. Any technical bulletin published or revised pursuant to this section is intended for informational purposes only.
6. The Executive Director shall submit each proposed technical bulletin and any revisions to a bulletin to the Nevada Tax Commission for approval before publishing the bulletin or revised bulletin.
(Added to NRS by 2013, 158)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.137 - Duty of Executive Director to submit tax expenditure report; contents; requests for information.

1. On or before November 10 of each even-numbered year, the Executive Director shall submit a tax expenditure report to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Legislature and the appropriate interim committee or committees of the Legislature.
2. The report required by subsection 1 must provide, for each tax expenditure:
(a) A description of the tax expenditure;
(b) The year in which the tax expenditure was enacted;
(c) The purpose for which the tax expenditure was enacted;
(d) A summary of any amendments to the tax expenditure since it was enacted;
(e) To the extent that pertinent information is available, estimates of:
(1) The fiscal impact to this State and local governments of the tax expenditure during each fiscal year of the biennium in which the report is prepared;
(2) The number of taxpayers receiving benefit from the tax expenditure; and
(3) The revenue that would result from repeal of the tax expenditure; and
(f) A statement of:
(1) Any pertinent information which is not available to prepare the estimates required by paragraph (e); and
(2) The reasons for the unavailability of that information.
3. Each agency, bureau, board, commission, department, division, office and other governmental entity of the State of Nevada, each county treasurer and county assessor and each entity receiving the benefit of a tax expenditure, shall respond fully and appropriately to any request for information made by the Executive Director for use in the report required by this section not later than 30 days after such a request is made, to the extent that the requested information is not confidential, privileged or otherwise protected from disclosure by any provision of state or federal law.
4. As used in this section, "tax expenditure" means any law of this State that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including, without limitation, tax abatements, tax credits, tax deductions, tax deferrals, tax exemptions, tax exclusions, tax subtractions and preferential tax rates.
(Added to NRS by 2013, 3677)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.140 - Organization of Department; hiring and assignment of employees.

1. The Executive Director shall organize the work of the Department in such a way as to secure maximum efficiency in the conduct of the Department and make possible a definite placing of responsibility. To this end, the Executive Director may establish such organizational units within the Department as he or she deems necessary.
2. The Executive Director may employ such clerical or expert assistance as may be required.
3. Persons employed by the Department may be assigned to stations, offices or locations selected by the Executive Director both within the State and in other states where in the judgment of the Executive Director it is necessary to maintain personnel to protect, investigate and collect revenues to which the State is entitled.
4. Any person assigned to a station, office or location as provided in subsection 3 shall be entitled to receive per diem allowance only when the business of the Department takes the person away from the particular station, office or location to which he or she is assigned.
[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A 1965, 308; 1975, 1646)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.142 - Investigation of background and personal history of employees and contractors of Department.

1. The Department shall secure from appropriate law enforcement agencies information on the background and personal history of a prospective employee or prospective contractor, as applicable, of the Department.
2. A prospective employee or prospective contractor, as applicable, of the Department must submit to the Department:
(a) Proof that he or she is a citizen of the United States or is lawfully entitled to remain and work in the United States; and
(b) Two complete sets of fingerprints and written authorization to forward those fingerprints to the Central Repository for submission to:
(1) The Federal Bureau of Investigation for a report on his or her background; and
(2) Any appropriate law enforcement agency that the Department deems necessary.
3. The Department shall submit the fingerprints submitted pursuant to subsection 2 to the Central Repository for submission to:
(a) The Federal Bureau of Investigation for a report on the background of the prospective employee or prospective contractor, as applicable; and
(b) Any appropriate law enforcement agency that the Department deems necessary.
4. When a report from the Federal Bureau of Investigation or any information from an appropriate law enforcement agency is received by the Central Repository, the Central Repository shall immediately forward a copy of the report or the information to the Department.
5. The Department shall conduct an investigation of each employee and contractor of the Department pursuant to this section at least once every 5 years after the initial investigation.
6. Only the Central Repository may:
(a) Receive fingerprints from the Department for submission to the Federal Bureau of Investigation pursuant to this section;
(b) Submit those fingerprints to the Federal Bureau of Investigation; and
(c) Receive a report from the Federal Bureau of Investigation based on the submission of those fingerprints.
7. As used in this section:
(a) "Appropriate law enforcement agency" means the local law enforcement agency with jurisdiction in each location where the prospective employee or prospective contractor, as applicable, of the Department lived, worked or attended school within the immediately preceding 5 years.
(b) "Central Repository" means the Central Repository for Nevada Records of Criminal History.
(Added to NRS by 2019, 3295)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.200 - General powers of Department.

The Department may exercise the specific powers enumerated in this chapter and, except as otherwise provided by law, may exercise general supervision and control over the entire revenue system of the State including the administration of the provisions of chapter 397, Statutes of Nevada 1955, as amended (NRS chapter 372).
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1648; 1977, 150)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.203 - Reduction of rate of certain taxes on business under certain circumstances; duties of Department.

1. Except as otherwise provided in subsection 4, on or before September 30 of each even-numbered year, the Department shall determine the combined revenue from the taxes imposed by chapters 363A and 363B of NRS and the commerce tax imposed by chapter 363C of NRS for the preceding fiscal year.
2. Except as otherwise provided in subsection 4, if the combined revenue determined pursuant to subsection 1 exceeds by more than 4 percent the amount of the combined anticipated revenue from those taxes for that fiscal year, as projected by the Economic Forum for that fiscal year pursuant to paragraph (e) of subsection 1 of NRS 353.228 and as adjusted by any legislation enacted by the Legislature that affects state revenue for that fiscal year, the Department shall determine the rate at which the taxes imposed pursuant to NRS 363A.130 and 363B.110, in combination with the revenue from the commerce tax imposed by chapter 363C of NRS, would have generated a combined revenue of 4 percent more than the amount anticipated. In making the determination required by this subsection, the Department shall reduce the rate of the taxes imposed pursuant to NRS 363A.130 and 363B.110 in the proportion that the actual amount collected from each tax for the preceding fiscal year bears to the total combined amount collected from both taxes for the preceding fiscal year.
3. Except as otherwise provided in subsection 4, effective on July 1 of the odd-numbered year immediately following the year in which the Department made the determination described in subsection 1, the rates of the taxes imposed pursuant to NRS 363A.130 and 363B.110 that are determined pursuant to subsection 2, rounded to the nearest one-thousandth of a percent, must thereafter be the rate of those taxes, unless further adjusted in a subsequent fiscal year.
4. If, pursuant to subsection 3, the rate of the tax imposed pursuant to NRS 363B.110 is 1.17 percent:
(a) The Department is no longer required to make the determinations required by subsections 1 and 2;
(b) The rate of the taxes imposed pursuant to NRS 363A.130 and 363B.110 must not be further adjusted pursuant to subsection 3.
(Added to NRS by 2015, 2896; R 2019, 3294)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.205 - Power of Department to deny license, registration or permit to applicant who is liable to Department.

The Department may refuse to issue or renew any license, registration or permit it is authorized to issue pursuant to the provisions of this title if the applicant for the license, registration or permit:
1. Is delinquent in the payment of any tax or fee administered by the Department;
2. Has not paid a deficiency determination;
3. Is in default on a payment required pursuant to a written agreement with the Department; or
4. Is otherwise liable to the Department for the payment of money, including, without limitation, any penalties or interest owed on any other obligation to the Department.
(Added to NRS by 2005, 295)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.210 - Power of Department to appraise and assess property.

The Department has the original power of appraisal and assessment of all property mentioned in NRS 361.320.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1648)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.215 - Powers and duties of Department regarding county assessors, assessment procedures and equalization.

The Department:
1. May assist the county assessors in appraising property within their respective counties which the ratio study shows to be in need of reappraisal.
2. Shall consult with and assist county assessors to develop and maintain standard assessment procedures to be applied and used in all of the counties of the State, to ensure that assessments of property by county assessors are made equal in each of the several counties of this state. These procedures must include uniform methods for:
(a) Assessing, projecting and reporting construction work in progress and other new property; and
(b) Counting and reporting housing units.
3. Shall visit a selective cross section of assessable properties within the various counties in cooperation with the county assessor and examine these properties and compare them with the tax roll and assist the various county assessors in correcting any inequalities found to exist with factors of equal value and actual assessed value considered, and place upon the rolls any property found to be omitted from the tax roll.
4. Shall carry on a continuing study, the object of which is the equalization of property values between counties.
5. Shall carry on a program of in-service training for county assessors of the several counties of the State, and each year hold classes of instruction in assessing procedure for the purpose of bringing each county assessor and his or her authorized personnel the newest methods, procedures and practices in assessing property. Expenses of attending such classes are a proper and allowable charge by the board of county commissioners in each county.
6. Shall continually supervise assessment procedures which are carried on in the several counties of the State and advise county assessors in the application of such procedures.
7. Shall carry on a continuing program to maintain and study the assessment of public utilities and all other property assessed by the Department to the end that the assessment is equalized with the property assessable by county assessors.
8. May conduct appraisals at the request of and in conjunction with any county assessor when the assessor considers such assistance necessary. One-half of the cost of the appraisal must be paid by the county. In lieu of a cash payment, the county may provide labor, material or services having a value equal to one-half of the appraisal cost.
9. Shall establish and maintain a manual of assessment policies and procedures.
[Part 5.1:177:1917; added 1953, 551; A 1955, 576]—(NRS A 1973, 328; 1975, 1647; 1981, 786; 1991, 1424; 2019, 1011)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.217 - Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts.

1. The Department shall adopt regulations to implement the provisions of NRS 363A.137 and 363B.117.
2. The regulations adopted pursuant to this section:
(a) Must include, without limitation, procedures for claiming a credit provided for by NRS 363A.137 and 363B.117.
(b) Must not include any requirement that the Board of Trustees of the College Savings Plans of Nevada created by NRS 353B.005 submit any reports to the Department regarding the contributions described in NRS 363A.137 and 363B.117.
3. Any regulations adopted pursuant to this section regarding any deadline by which an employer, as that term is defined in NRS 363A.030 or 363B.030, must make a contribution in order to claim a credit provided for by NRS 363A.137 and 363B.117 must, to the extent practicable, be consistent with any regulations adopted pursuant to this title regarding any similar deadline by which such an employer must make a contribution to a plan authorized by 26 U.S.C. § 401(k).
(Added to NRS by 2015, 2449)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.220 - Duty of Department to require local governments to submit fiscal information.

The Department shall require governing bodies of local governments, as defined in NRS 354.474, to submit a budget estimate of the local government expenses and income for the current year, and for the budget year, and a compilation of the actual local government expenses and income for the last completed year, in such detail and form as may be required by the Department, after hearing the advice and recommendations of the Committee on Local Government Finance.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1957, 574; 1965, 745; 1969, 1083; 1971, 126; 1975, 1648; 1997, 2594)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.225 - Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development.

1. During the course of an investigation undertaken pursuant to NRS 360.130 of a person claiming:
(a) A partial abatement of property taxes pursuant to NRS 361.0687;
(b) An exemption from taxes pursuant to NRS 363B.120;
(c) A deferral of the payment of taxes on the sale of eligible property pursuant to NRS 372.397 or 374.402;
(d) An abatement of taxes on the gross receipts from the sale, storage, use or other consumption of eligible machinery or equipment pursuant to NRS 374.357;
(e) A partial abatement of taxes pursuant to NRS 360.754 on or before December 31, 2056;
(f) A partial abatement of taxes pursuant to NRS 360.890 on or before June 30, 2032; or
(g) An abatement of taxes pursuant to NRS 360.950 on or before June 30, 2036,
the Department shall investigate whether the person meets the eligibility requirements for the abatement, partial abatement, exemption or deferral that the person is claiming.
2. If the Department finds that the person does not meet the eligibility requirements for the abatement, exemption or deferral which the person is claiming, the Department shall report its findings to the Office of Economic Development and take any other necessary actions.
(Added to by 1997, 3309; A 2003, 20th Special Session, 158; 2011, 3461; 2013, 2806; 2013, 27th Special Session, 7; 2014, 28th Special Session, 22; 2015, 3047; 2015, 29th Special Session, 31)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.230 - Duty of Department to investigate property escaping taxation and require placement on tax roll.

The Department shall:
1. Diligently investigate any class or kind of property believed to be escaping just taxation. In pursuance thereof, the Department may examine the books and accounts of any person, copartnership or corporation doing business in the State, when such an examination is deemed necessary to a proper determination of the valuation of any property subject to taxation, or the determination of any licenses for the conduct of any business, or the determination of the net proceeds of any mine.
2. Require county assessors, county boards of equalization, county auditors or county treasurers to place upon the roll any property found to be escaping taxation.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1648; 1991, 699)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion.

1. If an audit is conducted by the Department pursuant to the provisions of this title, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted.
2. The date on which the audit will be completed may be extended by the Department if the Department gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.
3. If, after the audit, the Department determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.
(Added to NRS by 1999, 2480)
2023 Nevada Revised Statutes › Chapter 360 - General Provisions › NRS 360.233 - Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.

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