reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Advisory Opinions › Section 360.190 - Petitions: Authority; form; contents

Current through June 11, 2024
1. Any person may
				petition for an advisory opinion concerning matters within the jurisdiction of
				the Department or Commission.
2.
				The Board may petition for an advisory opinion concerning compliance with any
				of the provisions of chapters 361, 361A and 362 of NAC adopted by the
				Commission.
3. All petitions must
				be in writing, be addressed to the Director and set forth at least the
				following:
(a) A statement that an advisory
				opinion is requested;
(b) A
				succinct statement of all the facts and circumstances necessary to dispose of
				the petition;
(c) A clear, simple
				statement of the issue or question to be resolved;
(d) A statement of all statutes, rules,
				agency decisions or other authorities which the petitioner believes may be
				relevant in disposing of the petition; and
(e) A statement with supporting arguments and
				authorities of the petitioner's opinion of a proper disposition of the
				petition.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Advisory Opinions › Section 360.195 - Jurisdiction

Current through June 11, 2024
Since the Commission's jurisdiction does not extend to
				  equalization matters, the Director may respond to any request for an advisory
				  opinion as being directed to the Board.
Tax Comm'n, Practice
				  Rule part No. 54, eff. 11-15-77
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Advisory Opinions › Section 360.200 - Opinions: Issuance; appeals

Current through June 11, 2024
1. Advisory
				opinions must:
(a) Be written;
(b) Include a statement of facts, question,
				analysis and opinion;
(c) Be issued
				by the Director within 45 days after the filing of the petition unless the
				Director in writing orders an extension of time up to a maximum of 60 days
				after filing; and
(d) Be delivered
				to the petitioner in person or by certified mail.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.300 - Definitions

Current through June 11, 2024
As used in NAC 360.300 to 360.390, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 360.305 to
				360.355, inclusive, have the meanings ascribed to them in those
				sections.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89; A by Tax Comm'n, 8-7-90; R102-98,
				11-20-98
NRS
				  360.090,
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.305 - "Average household size" defined

Current through June 11, 2024
"Average household size" means the average number of persons in
				households located in a specified area, calculated by dividing the number of
				persons living in housing units within the area by the number of occupied
				housing units, excluding group quarters. In determining average household size,
				all occupants must be counted, including any lodgers, roomers, boarders, wards,
				foster children and resident employees who share living quarters.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.315 - "City-county ratio" defined

Current through June 11, 2024
"City-county ratio" means the fraction or percentage of the
				total population of a county which is located within a certain city within the
				county.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.317 - "Decennial census ratio" defined

Current through June 11, 2024
"Decennial census ratio" means the fraction or percentage of
				the total population of a county that is located within a certain incorporated
				city or unincorporated town within the county which is based on the most recent
				decennial census.
Added to NAC by Tax
				Comm'n by R102-98, eff. 11-20-98
NRS
				  360.090,
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.320 - "Group quarters" defined

Current through June 11, 2024
"Group quarters" means any living quarters which are not
				classified as a housing unit. The term includes institutional group quarters
				such as mental hospitals, homes for the aged and correctional institutions, and
				noninstitutional group quarters such as military barracks, college dormitories
				and rooming houses.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.330 - "Housing unit" defined

Current through June 11, 2024
"Housing unit" means a house, duplex, townhouse, condominium,
				apartment, mobile home, trailer, group of rooms or a single room occupied as a
				separate living quarter or, if vacant, intended for occupancy as a separate
				living quarter.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.335 - "Housing unit model" defined

Current through June 11, 2024
"Housing unit model" means a method by which the population of
				an area is estimated by multiplying the number of occupied housing units in the
				area by the average household size and adding the product to the total
				population of group quarters in that area.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.340 - "Nevada regression model" defined

Current through June 11, 2024
"Nevada regression model" means a method, as determined by the
				Department and the demographer employed by the Department, by which the
				population of an area is estimated using population as a dependent variable and
				employment, labor force, school enrollment and any other relevant data as
				independent variables.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89; A by Tax Comm'n by R102-98,
				11-20-98
NRS
				  360.090,
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.345 - "On-site count" defined

Current through June 11, 2024
"On-site count" means a census conducted door to door in a
				specified area to count the total number of dwelling units, by type, the number
				of occupied dwelling units and the total population, including the population
				of group quarters.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.350 - "Separate living quarters" defined

Current through June 11, 2024
"Separate living quarters" means an accommodation in which a
				single family, one person, two or more families or any other group of persons
				live and eat separately from any other persons in the building in which the
				living quarters are located, and for which there is direct access from the
				outside of the building or through a common hall.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.352 - "Town-county ratio" defined

Current through June 11, 2024
"Town-county ratio" means the fraction or percentage of the
				total population of a county that is located within a certain unincorporated
				town within the county.
Added to NAC by Tax
				Comm'n by R102-98, eff. 11-20-98
NRS
				  360.090,
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.355 - "Vacancy rate" defined

Current through June 11, 2024
"Vacancy rate" means the average percentage of unoccupied
				housing units over a given period in a specified area.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.360 - Use of table of residence rules issued by Bureau of the Census

Current through June 11, 2024
When appropriate, the Department and the demographer employed
				by the Department will use the table of residence rules issued by the Bureau of
				the Census to determine residence.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.367 - Determination of estimates for townships

Current through June 11, 2024
Estimates of the population of townships must be determined by
				using any one or more of the following:
1. Population counts prepared by the Bureau
			 of the Census;
2. Estimates of the
			 population of incorporated cities, unincorporated towns and counties;
			 or
3. Any other available
			 demographic information,
subject to the approval of the Department and the demographer
				employed by the Department.
Added to NAC by Tax
				Comm'n, eff. 9-13-91; A by R102-98, 11-20-98
NRS
				  360.090,
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.368 - Determination of estimates for unincorporated towns

Current through June 11, 2024
1. Except
			 as otherwise provided in this section or NAC 360.375, the estimate of the
			 population of an unincorporated town must be determined by using the
			 town-county ratio for the unincorporated town obtained from the relevant
			 housing unit model. The ratio may be adjusted by the Department and the
			 demographer employed by the Department:
(a)
			 For annexations not previously included in the ratio.
(b) To increase the estimates by using the
			 number of housing units added since the date of the most recent estimates of
			 population. The number of housing units must be certified by the appropriate
			 local governmental official.
(c)
			 For any error or omission which comes to the attention of the Department.
The resulting town-county ratio must be multiplied by the total
				population of the county calculated pursuant to NAC 360.365  or 360.375.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.370 - Determination of estimates for incorporated cities

Current through June 11, 2024
1. Except as
			 otherwise provided in this section or NAC 360.375, the estimate of the
			 population of an incorporated city must be determined by using the city-county
			 ratio for the incorporated city obtained from the relevant housing unit model.
			 The ratio may be adjusted by the Department and the demographer employed by the
			 Department:
(a) For annexations not previously
			 included in the ratio.
(b) To
			 increase the estimates by using the number of housing units added since the
			 date of the most recent estimates of population. The number of housing units
			 must be certified by the appropriate local governmental official.
(c) For any error or omission which comes to
			 the attention of the Department.
The resulting city-county ratio must be multiplied by the total
				population of the county calculated pursuant to NAC 360.365  or 360.375.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.373 - Use of population count from decennial census (Repealed)

Current through June 11, 2024
Added to NAC by Tax
				Comm'n, eff. 8-7-90; A by R102-98, 11-20-98;	R
				by
				R098-22A,
				eff. 6/11/2024
NRS 360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.375 - Use of on-site count

Current through June 11, 2024
1. An on-site count
			 of persons in an incorporated city, unincorporated town or county may replace
			 estimates of populations calculated pursuant to NAC 360.365, 360.368 and
			 360.370 if the count is conducted in the manner specified by the Department and
			 the demographer employed by the Department and is approved by the Department
			 and the demographer employed by the Department before it is
			 conducted.
2. The Department will,
			 within 5 state working days, notify all counties, incorporated cities and
			 unincorporated towns of any entity electing to conduct an on-site count of its
			 population.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89; A by Tax Comm'n by R102-98,
				11-20-98
NRS
				  360.090,
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.377 - Use of population count from special census (Repealed)

Current through June 11, 2024
Added to NAC by Tax
				Comm'n, eff. 8-7-90; A by R102-98, 11-20-98;	R
				by
				R098-22A,
				eff. 6/11/2024
NRS 360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.380 - Accommodations included in inventory of housing units

Current through June 11, 2024
1.
			 Occupied and vacant housing units must be included in the inventory of housing
			 units. A boat, tent, van, cave or other similar accommodation must be included
			 only if it is occupied by a person as his or her usual place of
			 residence.
2. An occupied room or
			 suite of rooms in a hotel, motel or similar accommodation must be classified as
			 a housing unit only when occupied by persons who consider it their usual place
			 of residence or who do not have usual places of residence elsewhere.
3. Vacant rooms or suites of rooms in a
			 hotel, motel or similar accommodation must be classified as housing units if at
			 least 75 percent of the hotel, motel or similar accommodation is occupied by
			 permanent residents.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.385 - Classification of housing units as occupied or vacant

Current through June 11, 2024
1. All
			 housing units must be classified as occupied or vacant.
2. A housing unit must be classified as
			 occupied if a person or persons are living in it as their usual place of
			 residence or are only temporarily absent. If the person or persons occupying
			 the unit have their usual place of residence elsewhere, the unit must be
			 classified as vacant.
3. A housing
			 unit must be classified as vacant if no one is living in it at the time
			 calculations are being made, unless its occupants are only temporarily absent.
			 If, at the time calculations are being made, the unit is temporarily occupied
			 by a person or persons who have their usual place of residence elsewhere, the
			 unit must be classified as vacant.
Added to NAC by Dep't of
				Taxation, eff. 9-1-89
NRS
				  360.283
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ESTIMATION OF POPULATION › Section 360.390 - Estimate for county, incorporated city or unincorporated town: Distribution by demographer; appeal; revised estimates

Current through June 11, 2024
1. The demographer
			 employed by the Department shall distribute to the designated representative of
			 each county, incorporated city and unincorporated town the estimates of the
			 population of the county, incorporated city or unincorporated town not later
			 than the first state working day in December.
2. A petition to revise the estimates of the
			 population of a county, incorporated city or unincorporated town must be
			 submitted in writing to the Department not later than 14 days after the date on
			 which the estimates are distributed. The petition must set forth the grounds
			 for the petition and include copies of all documentation supporting the
			 petition.
3. Upon filing a petition
			 to revise the estimated population of a county, incorporated city or
			 unincorporated town, the petitioner shall give notice of the petition to the
			 county and all incorporated cities and unincorporated towns within the
			 county.
4. The Department will,
			 within 5 state working days after the deadline to file a petition pursuant to
			 subsection 2, notify all counties, incorporated cities and unincorporated towns
			 in the State of the receipt of any petitions submitted to the
			 Department.
5. A petition must be
			 based on at least one of the following grounds:
(a) An error was made in the application of
			 the methodology used to determine the estimates.
(b) An incorrect assumption was made in
			 developing the proposed estimates.
(c) Additional information has become
			 available which was not available or not used when the proposed estimates were
			 being developed and the application of the additional information, if accepted
			 by the Department and the demographer employed by the Department, would cause
			 the proposed estimates to change materially.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.395 - Amount of penalty for late payment

Current through June 11, 2024
The penalty imposed pursuant to
				NRS
				360.417 for the late payment of tax provided
				for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372A, 377, 377A, 444A or
				585 of NRS or sections 2 to 40, inclusive, of Assembly Bill No. 495, chapter
				249, Statutes of Nevada 2021, at pages 1269-79 (NRS 363D.010-363D.310,
				inclusive) or any fee provided for in
				NRS
				482.313 must be in the amount of;
1. If the payment is not more than 10 days
			 late, 2 percent of the amount of the tax or fee due.
2. If the payment is more than 10 days late
			 but not more than 15 days late, 4 percent of the amount of the tax or fee
			 due.
3. If the payment is more than
			 15 days late but not more than 20 days late, 6 percent of the amount of the tax
			 or fee due.
4. If the payment is
			 more than 20 days late but not more than 30 days late, 8 percent of the amount
			 of the tax or fee due.
5. If the
			 payment is more than 30 days late, 10 percent of the amount of the tax or fee
			 due.
Added to NAC by Tax
				Comm'n by R018-05, eff. 10-31-2005; A by
				R123-15,
				eff. 6/28/2016; A by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.396 - Waiver or reduction of penalty or interest for late payment

Current through June 11, 2024
1. The Department shall waive or reduce a
			 penalty or interest, or both, for a late payment if the total penalty and
			 interest for the late payment is $15 or less.
2. The Department may waive or reduce a
			 penalty or interest, or both, for a late payment if the late payment is
			 determined by the Department to have been caused by circumstances beyond the
			 control of the taxpayer or the taxpayer's agent and occurred despite the
			 exercise of ordinary care and without intent.
3. In determining whether to waive or reduce
			 the penalty or interest, or both, for a late payment pursuant to subsection 2,
			 the Department may consider:
(a) The history
			 of compliance and timely payment of the taxpayer;
(b) The weight and sufficiency of the
			 evidence supporting the request of the taxpayer to waive or reduce the penalty
			 or interest, or both, for the late payment;
(c) Any evidence which shows that the late
			 payment was caused by circumstances that were not directly related to the
			 actions of the taxpayer or the taxpayer's agent, including, without limitation:
(1) Fire, earthquake, flood or other acts of
			 God, theft, or the death or serious illness of the taxpayer or the taxpayer's
			 agent or a member of the immediate family of the taxpayer;
(2) An error or the misconduct of an employee
			 of the taxpayer, including, without limitation, embezzlement;
(3) Erroneous written information provided to
			 the taxpayer or the taxpayer's agent by the Department; and
(4) The misaddressed but timely mailing of
			 the return or payment; and
(d) Any other factor deemed by the Department
			 to be relevant.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.397 - Request for waiver or reduction of penalty or interest: Generally

Current through June 11, 2024
1. Except as otherwise provided in NAC
			 360.398 and
			 363C.250 and section 21 of this
			 regulation, a taxpayer or the taxpayer's agent may request the waiver or
			 reduction of the penalty or interest, or both, by submitting to the Department
			 a written statement signed under oath by the taxpayer or the taxpayer's agent
			 which sets forth the facts and circumstances surrounding the failure of the
			 taxpayer to make the payment in a timely manner.
2. The Department shall not consider a
			 request made pursuant to subsection 1 until the taxpayer has paid in full the
			 tax or fee upon which the interest or penalty is assessed.
Added to NAC by Tax
				Comm'n by R018-05, eff. 10-31-2005; A by R206-07, 4-17-2008; A by
				R123-15,
				eff. 6/28/2016; A by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090,
				NRS
				360.417, as amended by section 43 of Assembly
				Bill No. 495, chapter 249, Statutes of Nevada 2021, at page 1280, and section
				30 of Assembly Bill No. 495, chapter 249, Statutes of Nevada 2021, at page 1277
				(NRS 363D.210)
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.398 - Request for waiver or reduction of penalty or interest in conjunction with petition for redetermination

Current through June 11, 2024
1. If a notice of a
			 deficiency determination has been issued by the Department pursuant to NRS
			 NRS
			 360.350, a taxpayer who files a petition for
			 redetermination pursuant to NRS
			 NRS
			 360.360 may:
(a) Submit, with the petition for
			 redetermination, a written request for the waiver or reduction of the penalty
			 or interest, or both; or
(b)
			 Request before the conclusion of the hearing on the petition for
			 redetermination conducted pursuant to
			 NRS
			 360.370 that the hearing officer waive or
			 reduce the penalty or interest, or both.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.401 - Acceptance of late return filed after deficiency determination is proposed

Current through June 11, 2024
The acceptance by the Department of a late filed return may not
				be construed as a settlement or other resolution of the proposed deficiency
				determination pursuant to NRS
				NRS
				360.360 so as to permit the taxpayer to raise
				the issue of res judicata or collateral estoppel during any subsequent
				examination or audit of the records of the taxpayer. If the late filed return
				is filed after the 45-day due date, the Department shall not accept the return
				without verification of the amounts on the return, unless the differences
				between the proposed deficiency and the subsequent late filed return are de
				minimis.
Added to NAC by Tax
				Comm'n by R032-03, eff. 10-30-2003
NRS
				  360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.410 - Dishonored checks; returned checks

Current through June 11, 2024
1. Except as
			 otherwise provided in subsection 3, a check which was tendered within the due
			 date prescribed by law but subsequently dishonored after the due date does not
			 constitute timely payment.
2.
			 Checks returned by a bank for any reason are subject to a charge of
			 $25.
3. If the check was not
			 honored through the fault or error of the banking institution and the taxpayer
			 can provide evidence to this effect, the payment will be considered made on the
			 date tendered.
4. The Director may
			 waive the charge imposed by subsection 2 upon determining that a waiver is
			 warranted by the circumstances.
Added to NAC by Tax
				Comm'n, eff. 9-16-91
NRS
				  360.090,
				  360.238
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.425 - Application by minor for business license or seller's permit: Documentation of responsibility

Current through June 11, 2024
Unless the applicant provides to the Department a decree of
				emancipation issued to the applicant pursuant to NRS
				NRS
				129.080 to
				129.140,
				inclusive, the application of a person who is under the age of 18 years for a
				license or permit issued pursuant to NRS
				NRS
				372.125 or
				374.130
				must include a statement signed by the parent or legal guardian of the
				applicant in substantially the following language:
I, the undersigned, hereby acknowledge responsibility until the
				applicant reaches 18 years of age for reporting or remitting to the Department
				any taxes imposed pursuant to .................... (chapter 372 or 374 of NRS,
				as applicable) that the applicant fails to report or remit to the
				Department.
................................................................................
Signature of applicant's parent or legal guardian
Added to NAC by Tax
				Comm'n by R046-02, eff. 8-6-2002; A by R110-12,
				11-1-2012
NRS
				  360.090, 364A.130,
				  372.125,
				  374.130
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.430 - Liability of successor or purchaser of business or stock of goods

Current through June 11, 2024
1. The requirement in NRS
			 NRS
			 360.525 that a successor or purchaser of a
			 business or stock of goods withhold a sufficient amount of the purchase price
			 to cover the tax liability of the seller arises only in the case of the
			 purchase and sale of a business or stock of goods under a contract which
			 provides for the payment to the seller or person designated by him or her of a
			 purchase price:
(a) In money;
(b) In property; or
(c) Which provides for the assumption of
			 liabilities.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.432 - Contract with private debt collector: Authorization by Commission; prior notification of debtor by Department

Current through June 11, 2024
1. Subject to the
			 conditions set forth in NRS
			 NRS
			 353C.200, the Department may enter into a
			 contract with a private debt collector or any other person for the assignment
			 of the collection of a debt if the Commission authorizes the Department to
			 enter into a contract with regard to the debt.
2. Upon the authorization of the Commission
			 pursuant to subsection 1 and before entering into a contract pursuant to
			 subsection 1, the Department shall notify the debtor that the debt may be
			 assigned to a private debt collector if the debt is not paid in full. Notice
			 provided to the debtor pursuant to this subsection must be served personally
			 upon the debtor or by mail at his or her last address of record filed with the
			 Department.
3. As used in this
			 section, "debt" has the meaning ascribed to it in NRS
			 NRS
			 353C.040.
Added to NAC by Tax
				Comm'n by R166-01, eff. 12-17-2001
NRS
				  353C.200,
				  360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PAYMENT AND COLLECTION OF TAXES AND FEES › Section 360.435 - Sales and use taxes: Failure to file return or filing of incorrect, false or fraudulent return

Current through June 11, 2024
Any person who is required to file a return pursuant to chapter
				372 or 374 of NRS and fails to do so within the time prescribed by specific
				statute, regulation or rule, or who files an incorrect, false or fraudulent
				return, must, upon written demand of the Director or the Director's designee,
				file the return required or the corrected return, as appropriate, within 10
				days after the written demand for the return or corrected return has been
				mailed to the person. The person shall pay any tax due on the basis of such a
				return when filing the return.
Added to NAC by Tax
				Comm'n by R032-03, eff. 10-30-2003
NRS
				  360.090,
				  372.725,
				  374.725
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › COMPROMISE OF LIABILITY OF TAXPAYER › Section 360.437 - Interpretation of certain statutory terms

Current through June 11, 2024
As used in NRS
				NRS
				360.263, the Commission will
				interpret:
1. The phrase "It is
			 unlikely that the Department will be able to collect the entire amount of the
			 liability of the taxpayer" to include any case in which:
(a) The assets and income of the taxpayer are
			 less than the full amount of the liability of the taxpayer either paid in a
			 single installment or pursuant to a reasonable installment payment plan;
			 and
(b) The taxpayer will not have,
			 in the foreseeable future, the money, assets or means to pay the liability of
			 the taxpayer, either paid in a single installment or pursuant to a reasonable
			 installment payment plan, after the taxpayer has paid for the basic living
			 expenses of the taxpayer based on an evaluation of the circumstances and facts
			 relevant to the taxpayer and considering the guidelines adopted by the Internal
			 Revenue Service relating to national and local standards for living
			 expenses.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › COMPROMISE OF LIABILITY OF TAXPAYER › Section 360.438 - Submission and withdrawal of offer to compromise; action by Department and Commission; effect of compromise

Current through June 11, 2024
1. A person may
			 request that the Commission compromise the liability of the person for a tax,
			 contribution, premium, fee, interest or penalty assessed pursuant to the
			 provisions of chapter 360, 360B, 362, 363A, 363B, 363C, 368A, 369, 370, 372,
			 372A, 374, 377, 377A or 444A of NRS,
			 NRS
			 482.313, or chapter 585 or 680B of NRS or
			 sections 2 to 40, inclusive, of Assembly Bill No. 495, chapter 249, Statutes of
			 Nevada 2021, at pages 1269-79 (NRS 363D.010-363D.310, inclusive) as
			 administered or audited by the Department by submitting to the Department, on a
			 form prescribed by the Department, an offer to compromise the liability of the
			 person.
2. An offer to compromise
			 the liability of a person submitted pursuant to subsection 1 must include:
(a) A statement of the grounds upon which the
			 compromise is sought and any other information to support the offer;
(b) Copies of such financial information and
			 documentation as may be required by the Department, including, without
			 limitation, financial statements, bank records, accounting ledgers and a
			 statement or explanation of any assets that may be acquired by the person
			 pursuant to the resolution of a pending claim, cause of action, settlement or
			 insurance disbursement, inheritance or an unsatisfied judgment or court
			 order;
(c) An affirmation, signed
			 under penalty of perjury, attesting to the truthfulness and accuracy of all
			 information and documentation submitted with the offer to compromise;
			 and
(d) A written statement signed
			 by the person consenting to suspend any and all statutory periods of limitation
			 relevant to the collection of the liability of the taxpayer or the seizure,
			 attachment, garnishment or execution upon property or assets of the taxpayer to
			 satisfy the liability of the taxpayer during the period in which the Commission
			 considers whether to accept or reject the offer of compromise.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN › Section 360.440 - Application for voluntary disclosure

Current through June 11, 2024
1. If a taxpayer
			 fails to file a return as required by the applicable provisions of chapter 360,
			 362, 363C, 369, 370, 372, 372A, 374, 377, 377A or 444A of NRS,
			 NRS
			 482.313, or chapter 585 or 680B of NRS or
			 sections 2 to 40, inclusive, of Assembly Bill No. 495, chapter 249, Statutes of
			 Nevada 2021, at pages 1269-79 (NRS 363D.010-363D.310, inclusive) and he or she
			 wishes to disclose that fact voluntarily to the Commission, the taxpayer or the
			 taxpayer's representative must file with the Department an application for
			 voluntary disclosure on a form prescribed by the Commission before the
			 Department has initiated an audit or investigation of the taxpayer.
2. The Commission will not accept an
			 application filed pursuant to subsection 1 until the application has been
			 approved and signed by the Director. The Director shall not approve and sign
			 the application until he or she has verified that the Department did not
			 initiate an audit or investigation of the taxpayer before the date that the
			 taxpayer filed an application with the Department pursuant to subsection 1. An
			 application is deemed to be filed with the Department on the date the
			 application is received by the Department.
3. After the Director has signed and approved
			 the application, the Commission will provide the taxpayer with a copy of the
			 approved application.
4. For the
			 purposes of subsection 2, the Department has initiated an audit or
			 investigation of a taxpayer if the Department has:
(a) Contacted the taxpayer by telephone, in
			 person or in writing regarding a possible tax liability; or
(b) Given the taxpayer written notice that an
			 audit will be conducted by the Department concerning liability for the type of
			 tax that the taxpayer wishes to disclose voluntarily pursuant to this
			 section.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN › Section 360.444 - Circumstances under which Commission will not consider tax liability as being voluntarily disclosed

Current through June 11, 2024
The Commission will not consider the tax liability of a
				taxpayer as being voluntarily disclosed if, after filing an application for
				voluntary disclosure pursuant to NAC
				360.440, the taxpayer:
1. Within 90 days after the taxpayer has
			 received a copy of the approved application, fails to file with the Department
			 the delinquent tax returns for the tax owed for the period being disclosed or,
			 if the period being disclosed exceeds 8 years, for the 8 years immediately
			 preceding the date the application was filed pursuant to NAC
			 360.440;
2. Within 90 days after the taxpayer has
			 received a copy of the approved application, fails to pay any tax owed for the
			 period described in subsection 1;
3. Fails to make a good faith effort to
			 comply with the applicable provisions of chapter 360, 362, 369, 370, 372, 372A,
			 374, 377, 377A or 444A of NRS,
			 NRS
			 482.313, or chapter 585 or 680B of NRS, or
			 sections 2 to 40, inclusive, of Assembly Bill No. 495, chapter 249, Statutes of
			 Nevada 2021, at page 1269-79 (NRS 363D.010-363D.310, inclusive), including,
			 without limitation, registering with the Department, filing tax returns, paying
			 any tax liability and remitting any taxes collected; or
4. Fails to provide an accurate estimate of
			 his or her tax liability in the application for voluntary disclosure filed
			 pursuant to NAC 360.440. The taxpayer shall be deemed to have provided an
			 inaccurate estimate of his or her tax liability if:
(a) The tax liability provided in the
			 application for voluntary disclosure is less than the taxpayer's actual tax
			 liability by 10 percent or more; and
(b) The taxpayer is unable to demonstrate to
			 the Department that he or she made a good faith effort to report accurately his
			 or her tax liability in the application for voluntary disclosure.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN › Section 360.446 - Assessment of penalty and interest on tax liability; appeal of assessment

Current through June 11, 2024
1. If the Commission determines that the
			 taxpayer has made a good faith effort in complying with the requirements set
			 forth in NAC 360.444, the Department shall not assess the penalty and interest
			 set forth in NRS
			 NRS
			 360.300 on the entire amount of the tax
			 liability.
2. If the Commission
			 does not consider the tax liability of a taxpayer to be voluntarily disclosed
			 pursuant to NAC 360.444, the Department shall assess the penalty and interest
			 set forth in NRS
			 NRS
			 360.300 on the entire amount of the tax
			 liability.
3. A taxpayer who wishes
			 to dispute the amount of any penalty or interest assessed by the Department
			 pursuant to subsection 1 or 2 must file a written petition with the Director
			 within 45 days after the taxpayer receives a bill from the Department for that
			 amount. The petition must set forth any information that supports the
			 dispute.
4. The Commission will
			 review any petition filed with the Director pursuant to subsection 3 and
			 determine the amount of any tax, penalty or interest owed by the taxpayer. The
			 Commission will notify the taxpayer of its decision by registered or certified
			 mail, return receipt requested.
5.
			 The taxpayer must file any additional returns and pay the amount of any tax,
			 penalty or interest that the Commission determines is owed by the taxpayer
			 pursuant to subsection 4 within 60 days after he or she receives the
			 notification from the Commission pursuant to subsection 4.
Added to NAC by Tax
				Comm'n by R079-01, eff. 9-20-2002
NRS
				  360.090,
				  360.300
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN › Section 360.448 - Rights retained by Department

Current through June 11, 2024
The Department retains the right to:
1. Audit a taxpayer for the period being
			 disclosed or, if the period being disclosed exceeds 8 years, for the 8 years
			 immediately preceding the date the application was filed pursuant to NAC
			 360.440; and
2. Assess any tax,
			 penalty and interest that is owed by the taxpayer.
Added to NAC by Tax
				Comm'n by R079-01, eff. 9-20-2002
NRS
				  360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS › Section 360.450 - Agreement for payment over period of 12 months or less

Current through June 11, 2024
1. Except as otherwise provided in subsection
			 2 and NAC 360.460 and subject to the approval of the Director or the Director's
			 designee, the Department may enter into an agreement with a taxpayer, upon the
			 request of the taxpayer, that allows the taxpayer to pay taxes, interest and
			 penalties in installments over a period of 12 months or less if:
(a) The taxpayer submits accurate and
			 complete information that the Department requires to determine whether to enter
			 into the agreement;
(b) The
			 taxpayer agrees in writing to comply with all applicable laws and regulations
			 of the Commission during the period in which the agreement is in effect,
			 including, without limitation, reporting and payment requirements;
(c) The taxpayer agrees in writing that the
			 agreement may be terminated immediately if the taxpayer fails timely to make
			 any payment required by the agreement or defaults in any other reporting or
			 payment requirement;
(d) The
			 Department determines that as of the date on which the taxpayer requested to
			 enter into the agreement, the taxpayer is unable to pay the entire amount of
			 taxes, interest and penalties due for financial reasons; and
(e) The amount owed by the taxpayer on the
			 date on which the taxpayer requested to enter into the agreement does not
			 exceed the amount set by the Commission pursuant to NAC 360.454.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS › Section 360.452 - Requirements for agreement; personal guaranty

Current through June 11, 2024
1. An
			 agreement to pay taxes, interest and penalties in installments pursuant to NAC
			 360.450 must:
(a) Be in writing.
(b) Except as otherwise provided in this
			 paragraph, contain a personal guaranty by two responsible persons in their
			 individual capacities. If there is only one responsible person, the agreement
			 must contain the personal guaranty of that person in his or her individual
			 capacity. In lieu of or in addition to any personal guaranty required by this
			 paragraph, the Department may require a personal guaranty of any other person
			 agreed upon by the taxpayer and the Department.
(c) Be accompanied by the initial payment
			 required by the terms of the agreement.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS › Section 360.454 - Determination of maximum amount of tax liability

Current through June 11, 2024
1. On or
			 before June 30 of each even-numbered year, the Commission will determine the
			 maximum amount of tax liability that, except as otherwise provided in NAC
			 360.460, may be the subject of an agreement with the Department to pay taxes,
			 interest and penalties in installments pursuant to NAC 360.450.
2. The Department shall post the amount
			 determined by the Commission pursuant to subsection 1 on the Internet website
			 maintained by the Department within 30 days after the Commission makes its
			 determination.
Added to NAC by Tax
				Comm'n by R046-01, eff. 11-1-2001; A by
				R089-14,
				eff. 6/26/2015
NRS
				  360.090,
				  360.2915
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS › Section 360.456 - Agreement for payment over period of more than 12 months.(Repealed)

Current through June 11, 2024
Added to NAC by Tax
				Comm'n by R046-01, eff. 11-1-2001; A by R202-08, 10-15-2010; R by
				R089-14,
				eff. 6/26/2015
NRS
				  360.090,
				  360.2915
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS › Section 360.458 - Review by Commission

Current through June 11, 2024
The Commission may review and deny or approve any agreement
				entered into by the Department pursuant to NAC 360.450.
Added to NAC by Tax
				Comm'n by R046-01, eff. 11-1-2001; A by
				R089-14,
				eff. 6/26/2015
NRS
				  360.090,
				  360.2915
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS › Section 360.460 - Request when tax liability or period of payment excessive; decision by Commission

Current through June 11, 2024
If the Department receives a request for an agreement pursuant
				to NAC 360.450 from a taxpayer whose tax liability exceeds the amount set by
				the Commission pursuant to NAC 360.454 or whose proposed period of installment
				payments exceeds 36 months, the Department shall review the request and
				transmit the request and the recommendation of the Department regarding the
				request to the Commission. The Commission may authorize the Department to enter
				into an agreement with such a taxpayer pursuant to NAC 360.450.
Added to NAC by Tax
				Comm'n by R046-01, eff. 11-1-2001; A by R202-08, 10-15-2010; A by
				R089-14,
				eff. 6/26/2015
NRS
				  360.090,
				  360.2915
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS › Section 360.462 - Termination, alteration or modification of agreement

Current through June 11, 2024
1. The Department may terminate an agreement
			 entered into pursuant to NAC 360.450 if the Department determines that:
(a) The taxpayer has not complied with the
			 terms of the agreement;
(b) The
			 taxpayer provided to the Department incomplete or inaccurate information on
			 which the Department based its determination to enter the agreement;
			 or
(c) The financial conditions of
			 the taxpayer have changed such that the taxpayer has the ability to pay the
			 full amount of taxes, interest and penalties owed.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS › Section 360.464 - Applicability

Current through June 11, 2024
The provisions of NAC 360.450 to 360.464, inclusive, do
				not:
1. Apply to a bankruptcy plan
			 that has been confirmed pursuant to the provisions of
			 11 U.S.C. §§
									1121 to
			 1146,
			 inclusive; or
2. Limit the ability
			 of a taxpayer to make installment payments pursuant to NRS
			 NRS
			 361.483.
Added to NAC by Tax
				Comm'n by R046-01, eff. 11-1-2001
NRS
				  360.090,
				  360.2915
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.466 - Definitions

Current through June 11, 2024
As used in NAC 360.466 to 360.4775, inclusive, unless the
				  context otherwise requires, the words and terms defined in NAC 360.468, 360.469
				  and 360.470 have the meanings ascribed to them in those sections.
Added to NAC by Comm'n
				  on Econ. Development by R050-01, eff. 11-9-2001; A by Tax Comm'n by R109-01,
				  5-13-2002; A by Comm'n on Econ. Development by R078-02,
				  7-18-2002
NRS
					 360.750
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.468 - "Commission" defined

Current through June 11, 2024
"Commission" means the Commission on Economic
				  Development.
Added to NAC by Comm'n
				  on Econ. Development by R050-01, eff. 11-9-2001
NRS
					 360.750
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.469 - "Eligible machinery or equipment" defined

Current through June 11, 2024
"Eligible machinery or equipment" has the meaning ascribed to
				  it in
				  NRS
				  374.357.
Added to NAC by Tax
				  Comm'n by R109-01, eff. 5-13-2002
NRS
					 360.750
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.470 - "Partial abatement" defined

Current through June 11, 2024
"Partial abatement" means the reduction of a portion of the
				  taxes imposed pursuant to chapter 361, 364A or 374 of NRS, or any combination
				  thereof, which is authorized by
				  NRS
				  360.750.
Added to NAC by Comm'n
				  on Econ. Development by R050-01, eff. 11-9-2001
NRS
					 360.750