reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.110 - Annual statement of gross yield and claimed net proceeds; annual list of lessees.

1. Every person extracting any mineral in this State or receiving any royalty:
(a) Shall, on or before February 16 of each year, file with the Department a statement showing the gross yield and claimed net proceeds from each geographically separate operation where a mineral is extracted by that person during the calendar year immediately preceding the year in which the statement is filed.
(b) May have up to 30 days after filing the statement required by paragraph (a) to file an amended statement.
2. The statement must:
(a) Show the claimed deductions from the gross yield in the detail set forth in NRS 362.120. The deductions are limited to the costs incurred during the calendar year immediately preceding the year in which the statement is filed.
(b) Be in the form prescribed by the Department.
(c) Be verified by the manager, superintendent, secretary or treasurer of the corporation, or by the owner of the operation, or, if the owner is a natural person, by someone authorized in his or her behalf.
3. Each recipient of a royalty as described in subsection 1 shall annually file with the Department a list showing each of the lessees responsible for taxes due in connection with the operation or operations included in the statement filed pursuant to subsections 1 and 2.
[2:77:1927; A 1929, 120; NCL § 6579]—(NRS A 1971, 562; 1973, 1293; 1975, 1675; 1979, 819; 1983, 878; 1989, 35; 1995, 40; 1999, 732; 2001, 661; 2005, 296; 2008, 25th Special Session, 15; 2011, 2896; 2013, 3122, 3425; 2015, 2953)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.115 - Annual statement of estimated gross yield, net proceeds and royalties; use of statement.

1. In addition to the statement required by subsection 1 of NRS 362.110, each person extracting any mineral in this State shall, on or before March 1 of each year, file with the Department a statement showing the estimated gross yield and estimated net proceeds from each such operation for the entire current calendar year and an estimate of all royalties that will be paid during the current calendar year.
2. The Department shall:
(a) Use the statement filed pursuant to subsection 1 only to prepare estimates for use by local governments in the preparation of their budgets; and
(b) Submit those estimates to the local governments on or before March 15 of each year.
(Added to NRS by 1987, 2141; A 1989, 36, 1536; 1993, 1360; 1995, 40; 1999, 733; 2005, 308; 2008, 25th Special Session, 15; 2011, 2896; 2013, 3123, 3425; 2015, 2953; 2020, 31st Special Session, 26)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.130 - Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments.

1. When the Department determines from the annual statement filed pursuant to NRS 362.110 the net proceeds of any minerals extracted, it shall prepare its certificate of the amount of the net proceeds and the tax due and send a copy of the certificate to the owner of the mine, operator of the mine or recipient of the royalty, as the case may be.
2. The certificate must be prepared and mailed not later than:
(a) April 20 immediately following the month of February during which the annual statement was filed; or
(b) April 30 immediately thereafter if an amended statement is filed in a timely manner.
3. The tax due as indicated in the certificate must be paid on or before May 10 of the year in which the certificate is received.
4. If an overpayment was made, the overpayment must be credited toward the payment due on May 10 of the next calendar year. If the certificate shows a net loss for the year covered by the certificate or an amount of tax due for that year which is less than an overpayment made for the preceding year, the amount or remaining amount of the overpayment must, after being credited against any amount then due from the taxpayer in accordance with NRS 360.236, be refunded to the taxpayer within 30 days after the certification was sent to the taxpayer.
[4:77:1927; NCL § 6581]—(NRS A 1969, 561; 1973, 1295; 1975, 1677; 1979, 822; 1981, 809; 1987, 168, 2141; 1989, 38, 1537; 1991, 653; 1993, 1361; 1995, 41; 1999, 733; 2001, 663; 2005, 297; 2008, 25th Special Session, 16; 2009, 65; 2011, 2896; 2013, 3128, 3425; 2015, 2953; 2020, 31st Special Session, 26, effective July 1, 2023)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.135 - Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.

1. Any person dissatisfied by any certification of the Department may appeal from that determination to the State Board of Equalization. The appeal must be filed within 30 days after the certification is sent to the taxpayer.
2. Pending determination of the appeal, the person certified as owing the tax shall pay it on or before the date due, and the tax is considered to be paid under protest.
(Added to NRS by 1977, 1052; A 1987, 169; 1989, 38; 2013, 3129)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.140 - Rate of tax upon net proceeds.

1. Except as otherwise provided in this section, the rate of tax upon the net proceeds of each geographically separate extractive operation depends upon the ratio of the net proceeds to the gross proceeds of that operation as a whole, according to the following table:
Net Proceeds as Percentage Rate of Tax as Percentage
of Gross Proceeds of Net Proceeds
Less than 10............................................................................................ 2.00
10 or more but less than 18.................................................................. 2.50
18 or more but less than 26.................................................................. 3.00
26 or more but less than 34.................................................................. 3.50
34 or more but less than 42.................................................................. 4.00
42 or more but less than 50.................................................................. 4.50
50 or more............................................................................................... 5.00
2. If the combined rate of tax ad valorem which would be assessed but for the provisions of Section 5 of Article 10 of the Constitution of this state, including any rate levied by the State of Nevada, upon property at the situs of the operation is more than 2 percent, the minimum rate of tax under this section equals that rate of tax ad valorem.
3. The rate of tax upon royalties is 5 percent.
4. The rate of tax upon the net proceeds of a geothermal operation taxable pursuant to NRS 362.100 is the combined rate of tax ad valorem applicable to the property at the situs of the operation.
5. The rate of tax upon an operation for which the net proceeds in a calendar year exceed $4,000,000 is 5 percent.
[Part 75:99:1891; C § 1147; RL § 3687; NCL § 6481]—(NRS A 1989, 38, 1537; 2013, 3129)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.150 - Liens for taxes on proceeds of minerals.

Every tax levied under the authority or provisions of NRS 362.100 to 362.240, inclusive, on the proceeds of minerals extracted is hereby made a lien on the mines from which minerals are extracted for sale or reduction, and also on all machinery, fixtures, equipment and stockpiles of the taxpayer located at the mine site or elsewhere in the State. The lien attaches on the 1st day of January of each year, for the calendar year commencing on that day and may not be removed or satisfied until the taxes are all paid, or the title to those mines has vested absolutely in a purchaser under a sale for those taxes.
[76:99:1891; C § 1148; RL § 3688; NCL § 6482]—(NRS A 1979, 822; 1989, 39; 2013, 3130)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.160 - When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest.

1. Except as otherwise provided in NRS 360.232 and 360.320, if the amount of any tax required by NRS 362.100 to 362.240, inclusive, is not paid within 10 days after it is due, it is delinquent and must be collected as other delinquent taxes are collected by law, together with a penalty of 10 percent of the amount of the tax which is owed, as determined by the Department, in addition to the tax, plus interest at the rate of 1 percent per month, or fraction of a month, from the date the tax was due until the date of payment.
2. Any person extracting any mineral or receiving a royalty may appeal from the imposition of the penalty and interest to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245.
[5:77:1927; NCL § 6582]—(NRS A 1975, 1678; 1987, 169; 1989, 39; 1995, 42; 1999, 2490; 2013, 3130)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.171 - Establishment and use of county fund for mitigation; certain school districts authorized to use money apportioned to school district to retire bonds or other obligations of school district.

1. Each county to which money is appropriated by subsection 1 of NRS 362.170 may set aside a percentage of that appropriation to establish a county fund for mitigation. Money from the fund may be appropriated by the board of county commissioners only to mitigate adverse effects upon the county, or the school district located in the county, which result from:
(a) A decline in the revenue received by the county from the tax on the net proceeds of minerals during the 2 fiscal years immediately preceding the current fiscal year; or
(b) The opening or closing of an extractive operation from the net proceeds of which revenue has been or is reasonably expected to be derived pursuant to this chapter.
2. A school district in a county whose population is less than 4,500 may, as the board of trustees of the school district determines is necessary, use a portion of the money apportioned to the school district pursuant to subsection 2 of NRS 362.170 to retire bonds issued by the school district or any other outstanding obligations of the school district. Before authorizing the expenditure of money pursuant to this subsection, the board of trustees shall hold at least one public hearing on the matter.
(Added to NRS by 1993, 2289; A 1999, 736; 2009, 297; 2011, 1222; 2013, 3132; 2019, 4243)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.175 - Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect.

1. If at any time, in the opinion of the Executive Director, it becomes impossible or impractical to collect any tax certified on the proceeds of minerals extracted, the Executive Director may apply to the Nevada Tax Commission to have the amount of the tax and the name of the person against whom the tax is certified removed from the tax records of the Department.
2. If the Nevada Tax Commission approves the application, the Department may remove the name and amount from its tax records.
(Added to NRS by 1960, 84; A 1975, 1678; 1989, 40; 2013, 3133)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.180 - Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid.

In any suit arising concerning the certification and taxation of the net proceeds of minerals extracted, the burden of proof is upon the taxpayer to show if the taxpayer so alleges or contends that the certification by the Department is unjust, improper or otherwise invalid.
[Part 13:177:1917; 1919 RL p. 3202; NCL § 6554] + [6:77:1927; NCL § 6583]—(NRS A 1975, 1678; 1977, 1052; 1989, 40; 2013, 3133)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.200 - Powers of Department: Examination of records; hearings.

1. The Department may examine the records of any person operating or receiving royalties from any extractive operation in this state. The records are subject to examination at all times by the Department or its authorized agents and must remain available for examination for a period of 4 years from the date of any entry therein.
2. If any person whose gross yield from an extractive operation as reported to the Department for any annual reporting period during the 4 years immediately preceding the examination was $100,000 or more keeps his or her books and records pertaining to that operation or royalties outside this state, the person shall pay an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which an examiner is actually engaged in examining the books, plus the actual expenses of that examiner during the time he or she is absent from Carson City, Nevada, for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place of examination. No more than one examination may be charged against a person in any 1 fiscal year.
3. The Department may hold hearings and summon and subpoena witnesses to appear and testify upon any subject material to the determination of the net proceeds of minerals extracted. The hearings may be held at any place the Department designates, after not less than 10 days’ notice of the time and place of the hearing given in writing to the owner or operator of the mine. The owner or operator is entitled, on request made to the Executive Director, to the issuance of the Department’s subpoena requiring witnesses in behalf of the owner or operator to appear and testify at such hearing.
4. The failure of a witness to obey the subpoena of the Department subjects the witness to the same penalties prescribed by law for failure to obey a subpoena of a district court.
[9:77:1927; NCL § 6586]—(NRS A 1975, 318, 1679; 1977, 1052; 1985, 1438; 1989, 40; 2013, 3133)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.230 - Penalty for failure to file statements.

1. Every person extracting any mineral in this state, or receiving a royalty in connection therewith, who fails to file with the Department the statements provided for in NRS 362.100 to 362.240, inclusive, during the time and in the manner provided for in NRS 362.100 to 362.240, inclusive, shall pay a penalty of not more than $5,000. If any such person fails to file the statement, the Department may ascertain and certify the net proceeds of the minerals extracted or the value of the royalty from all data and information obtainable, and the amount of the tax due must be computed on the basis of the amount due so ascertained and certified.
2. The Executive Director shall determine the amount of the penalty. This penalty becomes a debt due the State of Nevada and, upon collection, must be deposited in the State Treasury to the credit of the State General Fund.
3. Any person extracting any mineral or receiving a royalty may appeal from the imposition of the penalty to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245.
[7:77:1927; NCL § 6584]—(NRS A 1971, 563; 1973, 1296; 1975, 135, 1679; 1989, 41; 1995, 43; 1999, 2491; 2013, 3134)
2023 Nevada Revised Statutes › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › NRS 362.240 - Penalty for false statements.

Any person who verifies under oath to the truthfulness of a statement required by NRS 362.100 to 362.240, inclusive, that is false in any material respect shall be liable to a penalty of not more than 15 percent of the tax as determined by the Executive Director after reasonable notice and hearing.
[8:77:1927; NCL § 6585]—(NRS A 1975, 1680; 2013, 3134)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363A.015 to 363A.060, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2003, 20th Special Session, 133; A 2005, 22nd Special Session, 133)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.030 - "Employer" defined.

1. Except as otherwise provided in this section, "employer" means any:
(a) Financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the financial institution.
(b) Person who is subject to the tax on the net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240, inclusive, whether or not the person is required to pay that tax in a particular calendar year, and who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the person.
2. The term does not include an Indian tribe, a nonprofit organization or a political subdivision.
3. For the purposes of this section:
(a) "Indian tribe" includes any entity described in subsection 10 of NRS 612.055.
(b) "Nonprofit organization" means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).
(c) "Political subdivision" means any entity described in subsection 9 of NRS 612.055.
(Added to NRS by 2003, 20th Special Session, 133; A 2005, 22nd Special Session, 134; 2015, 2900)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.070 - Duties of Department.

The Department shall:
1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes.
2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund.
(Added to NRS by 2003, 20th Special Session, 135)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.080 - Maintenance and availability of records of taxpayer; penalty.

1. Each person responsible for maintaining the records of a taxpayer shall:
(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter;
(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and
(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.
2. The Department may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to the provisions of this chapter.
3. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.
(Added to NRS by 2003, 20th Special Session, 135)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.090 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

1. To verify the accuracy of any return filed or, if no return is filed by a taxpayer, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for a tax imposed by this chapter.
2. Any person who may be liable for a tax imposed by this chapter and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
(Added to NRS by 2003, 20th Special Session, 135)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.120 - Excise tax on banks: Imposition, amount and payment; filing of return.

1. There is hereby imposed an excise tax on each bank at the rate of $1,750 for each branch office maintained by the bank in this State in excess of one branch office maintained by the bank in each county in this State on the first day of each calendar quarter.
2. Each bank that maintains more than one branch office in any county in this State on the first day of a calendar quarter shall, on or before the last day of the first month of that calendar quarter:
(a) File with the Department a return on a form prescribed by the Department; and
(b) Remit to the Department any tax due pursuant to this section for the branch offices maintained by the bank in this State on the first day of that calendar quarter.
3. For the purposes of this section:
(a) "Bank" means:
(1) A corporation or limited-liability company that is chartered by this State, another state or the United States which conducts banking or banking and trust business; or
(2) A foreign bank licensed pursuant to chapter 666A of NRS.
The term does not include a financial institution engaging in business pursuant to chapter 677 of NRS, a credit union organized under the provisions of chapter 672 of NRS or the Federal Credit Union Act, or any person or other entity this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.
(b) "Branch office" means any location or facility of a bank where deposit accounts are opened, deposits are accepted, checks are paid and loans are granted, including, but not limited to, a brick and mortar location, a detached or attached drive-in facility, a seasonal office, an office on a military base or government installation, a station or unit for paying and receiving, and a location where a customer can open accounts, make deposits and borrow money by telephone or through use of the Internet, and excluding any automated teller machines, consumer credit offices, contractual offices, customer bank communication terminals, electronic fund transfer units and loan production offices.
(Added to NRS by 2003, 20th Special Session, 136; A 2005, 22nd Special Session, 135)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.130 - Payroll tax: Imposition, amount and payment; filing of return; credits.

1. Except as otherwise provided in NRS 360.203, there is hereby imposed an excise tax on each employer at the rate of 2 percent of the wages, as defined in NRS 612.190, paid by the employer during a calendar quarter with respect to employment in connection with the business activities of the employer.
2. The tax imposed by this section:
(a) Does not apply to any person or other entity or any wages this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.
(b) Must not be deducted, in whole or in part, from any wages of persons in the employment of the employer.
3. Each employer shall, on or before the last day of the month immediately following each calendar quarter for which the employer is required to pay a contribution pursuant to NRS 612.535:
(a) File with the Department a return on a form prescribed by the Department; and
(b) Remit to the Department any tax due pursuant to this section for that calendar quarter.
4. In determining the amount of the tax due pursuant to this section, an employer is entitled to subtract from the amount calculated pursuant to subsection 1 a credit in an amount equal to 50 percent of the amount of the commerce tax paid by the employer pursuant to chapter 363C of NRS for the preceding taxable year. The credit may only be used for any of the 4 calendar quarters immediately following the end of the taxable year for which the commerce tax was paid. The amount of credit used for a calendar quarter may not exceed the amount calculated pursuant to subsection 1 for that calendar quarter. Any unused credit may not be carried forward beyond the fourth calendar quarter immediately following the end of the taxable year for which the commerce tax was paid, and a taxpayer is not entitled to a refund of any unused credit.
5. An employer who makes a donation of money to a scholarship organization during the calendar quarter for which a return is filed pursuant to this section is entitled, in accordance with NRS 363A.139, to a credit equal to the amount authorized pursuant to NRS 363A.139 against any tax otherwise due pursuant to this section. As used in this subsection, "scholarship organization" has the meaning ascribed to it in NRS 388D.260.
(Added to NRS by 2003, 20th Special Session, 137; A 2005, 22nd Special Session, 136; 2015, 88, 2900; 2019, 3273)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.137 - Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

1. An employer is entitled to a credit against the excise tax imposed on the employer pursuant to NRS 363A.130 if:
(a) The employer makes a contribution to the Nevada Higher Education Prepaid Trust Fund created by NRS 353B.140 on behalf of a qualified beneficiary on whose behalf a prepaid tuition contract is drawn pursuant to NRS 353B.100 and the contribution matches a contribution made on behalf of the qualified beneficiary by an employee of the employer; or
(b) The employer makes a contribution to a savings trust account in the Nevada College Savings Trust Fund created by NRS 353B.340 and the contribution matches a contribution made to the savings trust account by an employee of the employer.
2. A credit described in subsection 1 must be in an amount equal to 25 percent of the matching contribution but may not exceed $500 per contributing employee per year.
3. A credit described in subsection 1 may not be applied retroactively. If the amount of a credit exceeds the tax liability of an employer for a year, the excess may be applied to the tax liability of the employer for 5 years after the year in which the matching contribution was made. A credit applied pursuant to this subsection must be applied during the earliest year for which the employer has a tax liability. If credits for more than 1 year are available to an employer pursuant to this subsection, the credit from the earliest year must be applied first.
4. An employer claiming a credit pursuant to this section shall maintain any record required by the Department regarding the matching contribution for which the credit is claimed.
5. A contribution made by an employer as described in subsection 1 is the property of the employee whose contribution is being matched and may not be claimed in any manner by the employer.
6. As used in this section:
(a) "Prepaid tuition contract" has the meaning ascribed to it in NRS 353B.030.
(b) "Qualified beneficiary" has the meaning ascribed to it in NRS 353B.050.
(Added to NRS by 2015, 2448; A 2015, 2451)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.140 - Extension of time for payment; payment of interest during period of extension.

Upon written application made before the date on which payment must be made, the Department may for good cause extend by 30 days the time within which a taxpayer is required to pay a tax imposed by this chapter. If the tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay at the time required, but the taxpayer shall pay interest at the rate of 1 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320.
(Added to NRS by 2003, 20th Special Session, 138)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.150 - Certification of excess amount collected; credit and refund.

If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.
(Added to NRS by 2003, 20th Special Session, 138; A 2009, 66)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.160 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

1. Except as otherwise provided in NRS 360.235 and 360.395:
(a) No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the calendar quarter for which the overpayment was made.
(b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period.
2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.
3. Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.
4. Within 30 days after rejecting any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added to NRS by 2003, 20th Special Session, 138)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.170 - Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
(Added to NRS by 2003, 20th Special Session, 139; A 2007, 912)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.180 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this state or against any officer of the State to prevent or enjoin the collection under this chapter of a tax imposed by this chapter or any amount of tax, penalty or interest required to be collected.
2. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.
(Added to NRS by 2003, 20th Special Session, 139)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.190 - Action for refund: Period for commencement; venue; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this state where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
(Added to NRS by 2003, 20th Special Session, 139)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.200 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited towards any tax due from the plaintiff.
3. The balance of the judgment must be refunded to the plaintiff.
(Added to NRS by 2003, 20th Special Session, 139)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.210 - Allowance of interest in judgment for amount illegally collected.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.
(Added to NRS by 2003, 20th Special Session, 140; A 2011, 3144)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.220 - Standing to recover.

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
(Added to NRS by 2003, 20th Special Session, 140)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.230 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

1. The Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.
2. The action must be tried in Carson City or Clark County unless the court, with the consent of the Attorney General, orders a change of place of trial.
3. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
(Added to NRS by 2003, 20th Special Session, 140)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.240 - Cancellation of illegal determination.

1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.
2. If an amount not exceeding $25 has been illegally determined, either by the Department or by the person filing the return, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
(Added to NRS by 2003, 20th Special Session, 140)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.250 - Prohibited acts; penalty.

1. A person shall not:
(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration with intent to defraud the State or to evade payment of a tax or any part of a tax imposed by this chapter.
(b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud the State or to evade the payment of a tax or any part of a tax imposed by this chapter.
(c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud the State or to evade the payment of a tax or any part of a tax imposed by this chapter.
2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.
(Added to NRS by 2003, 20th Special Session, 140)
2023 Nevada Revised Statutes › Chapter 363A - Business Tax: Financial Institutions and Mining › NRS 363A.260 - Remedies of State are cumulative.

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
(Added to NRS by 2003, 20th Special Session, 138)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363B.015 to 363B.050, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2003, 20th Special Session, 141; A 2005, 22nd Special Session, 139)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.030 - "Employer" defined.

1. Except as otherwise provided in this section, "employer" means any employer who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the employer.
2. The term does not include:
(a) A financial institution;
(b) Any person who is subject to the tax on the net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240, inclusive, whether or not the person is required to pay that tax in a particular calendar year, and who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the person;
(c) An Indian tribe;
(d) A nonprofit organization;
(e) A political subdivision; or
(f) Any person who does not supply a product or service, but who only consumes a service.
3. For the purposes of this section:
(a) "Financial institution" has the meaning ascribed to it in NRS 363A.050.
(b) "Indian tribe" includes any entity described in subsection 10 of NRS 612.055.
(c) "Nonprofit organization" means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).
(d) "Political subdivision" means any entity described in subsection 9 of NRS 612.055.
(Added to NRS by 2003, 20th Special Session, 141; A 2005, 2480; 2005, 22nd Special Session, 139; 2015, 2901)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.060 - Duties of Department.

The Department shall:
1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes.
2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund.
(Added to NRS by 2003, 20th Special Session, 141; A 2009, 2518)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty.

1. Each person responsible for maintaining the records of a taxpayer shall:
(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter;
(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and
(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.
2. The Department may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to the provisions of this chapter.
3. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.
(Added to NRS by 2003, 20th Special Session, 141)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.080 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

1. To verify the accuracy of any return filed or, if no return is filed by a taxpayer, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the tax imposed by this chapter.
2. Any person who may be liable for the tax imposed by this chapter and who keeps outside of this State any books, papers and records relating thereto shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
(Added to NRS by 2003, 20th Special Session, 141)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.110 - Imposition, amount and payment of tax; filing of return; credits.

1. Except as otherwise provided in NRS 360.203, there is hereby imposed an excise tax on each employer at the rate of 1.475 percent of the amount by which the sum of all the wages, as defined in NRS 612.190, paid by the employer during a calendar quarter with respect to employment in connection with the business activities of the employer exceeds $50,000.
2. The tax imposed by this section:
(a) Does not apply to any person or other entity or any wages this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.
(b) Must not be deducted, in whole or in part, from any wages of persons in the employment of the employer.
3. Each employer shall, on or before the last day of the month immediately following each calendar quarter for which the employer is required to pay a contribution pursuant to NRS 612.535:
(a) File with the Department a return on a form prescribed by the Department; and
(b) Remit to the Department any tax due pursuant to this chapter for that calendar quarter.
4. In determining the amount of the tax due pursuant to this section, an employer is entitled to subtract from the amount calculated pursuant to subsection 1 a credit in an amount equal to 50 percent of the amount of the commerce tax paid by the employer pursuant to chapter 363C of NRS for the preceding taxable year. The credit may only be used for any of the 4 calendar quarters immediately following the end of the taxable year for which the commerce tax was paid. The amount of credit used for a calendar quarter may not exceed the amount calculated pursuant to subsection 1 for that calendar quarter. Any unused credit may not be carried forward beyond the fourth calendar quarter immediately following the end of the taxable year for which the commerce tax was paid, and a taxpayer is not entitled to a refund of any unused credit.
5. An employer who makes a donation of money to a scholarship organization during the calendar quarter for which a return is filed pursuant to this section is entitled, in accordance with NRS 363B.119, to a credit equal to the amount authorized pursuant to NRS 363B.119 against any tax otherwise due pursuant to this section. As used in this subsection, "scholarship organization" has the meaning ascribed to it in NRS 388D.260.
(Added to NRS by 2003, 20th Special Session, 142; A 2003, 20th Special Session, 230; 2005, 2081; 2005, 22nd Special Session, 139; 2007, 1712; 2009, 2190; 2011, 2891; 2013, 3425, 3427, 3428; 2015, 89, 2901; 2019, 3275)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.117 - Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

1. An employer is entitled to a credit against the excise tax imposed on the employer pursuant to NRS 363B.110 if:
(a) The employer makes a contribution to the Nevada Higher Education Prepaid Trust Fund created by NRS 353B.140 on behalf of a qualified beneficiary on whose behalf a prepaid tuition contract is drawn pursuant to NRS 353B.100 and the contribution matches that made on behalf of the qualified beneficiary by an employee of the employer; or
(b) The employer makes a contribution to a savings trust account in the Nevada College Savings Trust Fund created by NRS 353B.340 and the contribution matches that made to the savings trust account by an employee of the employer.
2. A credit described in subsection 1 must be in an amount equal to 25 percent of the matching contribution but may not exceed $500 per contributing employee per year.
3. A credit described in subsection 1 may not be applied retroactively. If the amount of a credit exceeds the tax liability of an employer for a year, the excess may be applied to the tax liability of the employer for 5 years after the year in which the matching contribution was made. A credit applied pursuant to this subsection must be applied during the earliest year for which the employer has a tax liability. If credits for more than 1 year are available to an employer pursuant to this subsection, the credit from the earliest year must be applied first.
4. An employer claiming a credit pursuant to this section shall maintain any record required by the Department regarding the matching contribution for which the credit is claimed.
5. A contribution made by an employer as described in subsection 1 is the property of the employee whose contribution is being matched and may not be claimed in any manner by the employer.
6. As used in this section:
(a) "Prepaid tuition contract" has the meaning ascribed to it in NRS 353B.030.
(b) "Qualified beneficiary" has the meaning ascribed to it in NRS 353B.050.
(Added to NRS by 2015, 2449; A 2015, 2452)
2023 Nevada Revised Statutes › Chapter 363B - Business Tax › NRS 363B.120 - Partial abatement of tax during initial period of operation of employer.

1. Except as otherwise provided in NRS 360.750, an employer that qualifies pursuant to the provisions of NRS 360.750 is entitled to an exemption of 50 percent of the amount of tax otherwise due pursuant to NRS 363B.110 during the first 4 years of its operation.
2. If a partial abatement from the taxes otherwise due pursuant to NRS 363B.110 is approved by the Office of Economic Development pursuant to NRS 360.750, the partial abatement must be administered and carried out in the manner set forth in NRS 360.750.
(Added to NRS by 2003, 20th Special Session, 144; A 2011, 3467; 2015, 1073)