reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.472 - Application: Date of submittal; consideration by Commission; certificate of eligibility upon approval

Current through June 11, 2024
1. To apply for a
				partial abatement, a person must submit an application to the Commission on a
				form prescribed by the Commission within the period prescribed in subsection
				2.
2. If the application is for a
				partial abatement of the taxes imposed pursuant to chapter 361 or 364A of NRS,
				the application must be submitted not earlier than 18 months before the
				business is located or expanded in this State. If the application is for a
				partial abatement of the taxes imposed pursuant to chapter 374 of NRS, the
				application must be submitted not later than 60 days after the date of
				acquisition of the eligible machinery or equipment.
3. Except as otherwise provided in subsection
				4, the Commission will consider an application submitted pursuant to subsection
				1 if the application is received:
(a) At
				least 15 working days before a regularly scheduled meeting of the Commission,
				at that meeting; or
(b) Less than
				15 working days before a regularly scheduled meeting of the Commission, at the
				next regularly scheduled meeting immediately following that meeting.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.474 - Factors considered by Commission

Current through June 11, 2024
1. The Commission
				will consider an application for a partial abatement if the goals of the
				applicant are consistent with the goals of the Commission concerning industrial
				development and diversification. The goals of the Commission include, without
				limitation:
(a) Diversification from the
				industries of gaming and hospitality;
(b) The attraction of basic industries to
				this State, including, without limitation, manufacturing, warehousing and
				distribution;
(c) The attraction to
				this State of business facilities and services, including, without limitation,
				corporate headquarters, facilities for research and development, and facilities
				for services such as technical assistance with products of the business or
				credit services; and
(d) The
				expansion of existing businesses and industries that are consistent with the
				goals described in paragraphs (a), (b) and (c).
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.4743 - Property tax: Percentage, duration and commencement of abatement; certificate of eligibility

Current through June 11, 2024
1. Except as
				otherwise provided in NRS 361.0685 or
				361.0687,
				the Commission may not approve a partial abatement pursuant to NRS 361.0685 or
				361.0687:
(a) Of greater percentage of the taxes on
				real and personal property payable by the business each year pursuant to
				chapter 361 of NRS than the lesser of:
(1)
				Fifty percent; or
(2) A percentage
				agreed upon in writing by the business receiving the partial abatement and the
				governing body of the local government whose tax revenue will be affected by
				the partial abatement; or
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.4745 - Business tax: Applicability of partial abatement

Current through June 11, 2024
A partial abatement of the taxes imposed pursuant to chapter
				  364A of NRS that is approved by the Commission for an expanded business:
1. Applies only to the taxes due for the
				additional employees employed by the business as a result of the expansion of
				the business.
2. Does not apply to
				the taxes due for the employees that were employed by the business before the
				expansion.
Added to NAC by Tax
				  Comm'n by R109-01, eff. 5-13-2002
NRS
					 360.750,
					 364A.170
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.475 - Business tax: Date of eligibility; determination of amount of capital investment required; filing of form of compliance with proof of capital investment

Current through June 11, 2024
1. For the purposes of NRS
				NRS
				360.225, to determine eligibility for a
				partial abatement of the taxes imposed pursuant to chapter 364A of NRS, a
				proposed or expanded business which qualifies as an employer pursuant to NRS
				NRS
				612.055 shall be deemed by the Department to
				have begun operations in this State:
(a) If
				the business is a proposed business, on the date on which the business first
				pays wages to an employee of the business who performs services for the
				business in this State.
(b) If the
				business is an expanded business, on the date on which the business first pays
				wages to an employee of the business who was not employed by the business
				before the expansion.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.4755 - Local school support tax: Determination of eligibility of machinery or equipment

Current through June 11, 2024
1. The Department
				shall, pursuant to NRS
				NRS
				360.225, determine if machinery or equipment
				for which a business claims a partial abatement of the taxes imposed pursuant
				to chapter 374 of NRS qualifies as eligible machinery or equipment pursuant to
				NRS
				NRS
				374.357.
2. The Department shall not determine that
				machinery or equipment which is leased by a business qualifies for a partial
				abatement of the taxes imposed pursuant to chapter 374 of NRS.
Added to NAC by Tax
				  Comm'n by R109-01, eff. 5-13-2002
NRS
					 360.750,
					 374.357
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.476 - Local school support tax: Date of eligibility of machinery or equipment

Current through June 11, 2024
If an application is approved by the Commission for a partial
				  abatement of the taxes imposed pursuant to chapter 374 of NRS, the period of
				  abatement begins on the date on which the applicant takes possession of the
				  first delivery of eligible machinery or equipment at the location designated in
				  the certificate of eligibility issued by the Commission. Upon taking possession
				  of such eligible machinery or equipment, the applicant shall immediately notify
				  the Commission and the Nevada Tax Commission.
Added to NAC by Tax
				  Comm'n by R109-01, eff. 5-13-2002
NRS
					 360.750,
					 374.357
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.4765 - Minimum period of employment of required number of employees

Current through June 11, 2024
If the Commission approves an application for a partial
				  abatement of the taxes imposed pursuant to chapter 364A or 374 of NRS, the
				  applicant must employ the number of employees required by the Commission for
				  approval of the application by the last day of the first fourth quarter that
				  the applicant has been in operation after the partial abatement has been
				  approved by the Commission and must continue to employ at least that number of
				  employees for:
1. At least 5 years;
				or
2. The period specified in the
				agreement executed by the applicant with the Commission pursuant to paragraph
				(b) of subsection 2 of NRS
				NRS
				360.750,
whichever is later, after the last day of that fourth
				  quarter.
Added to NAC by Tax
				  Comm'n by R109-01, eff. 5-13-2002
NRS
					 360.750, 364A.170,
					 374.357
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.477 - Refund upon approval of application

Current through June 11, 2024
1. If the
				Commission approves an application for a partial abatement of the taxes imposed
				pursuant to chapter 364A of NRS, the applicant is eligible for a refund of any
				taxes imposed pursuant to chapter 364A of NRS which were paid previously by the
				applicant and which are subject to the abatement.
2. If the Commission approves an application
				for a partial abatement of the taxes imposed pursuant to chapter 374 of NRS,
				the applicant is eligible for a refund of any taxes imposed pursuant to chapter
				374 of NRS which were paid previously by the applicant and which are subject to
				the abatement, if the Department determines pursuant to NAC 360.4755 that the
				machinery or equipment qualifies as eligible machinery or equipment and:
(a) If the machinery or equipment was
				acquired outside this State from a retailer that is not registered with the
				Nevada Tax Commission, the application for the partial abatement was made:
(1) Before the acquisition of the machinery
				or equipment; or
(2) After the
				acquisition of the machinery or equipment and within 60 days after the date on
				which the taxes on the acquisition imposed pursuant to chapter 374 of NRS were
				due; or
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Abatements for New or Expanded Business › Section 360.4775 - Determination of tax owed upon failure to continue to meet requirements; appeal

Current through June 11, 2024
1. If the
				Department finds that a business for which the Commission has approved an
				application for a partial abatement of the taxes imposed pursuant to chapter
				364A or 374 of NRS has failed to continue to meet the requirements for the
				partial abatement imposed by the Commission pursuant to NRS
				NRS
				360.750, the Department shall determine the
				amount of tax owed to the Department in the manner prescribed in NRS
				NRS
				360.300 to
				360.400,
				inclusive.
2. A business against
				whom the Department has made such a determination may, in the manner prescribed
				in NRS
				NRS
				360.300 to
				360.400,
				inclusive, file an appeal with the Nevada Tax Commission for a determination
				whether the business has substantially complied with the requirements for the
				partial abatement approved by the Commission pursuant to NRS
				NRS
				360.750.
Added to NAC by Tax
				  Comm'n by R109-01, eff. 5-13-2002
NRS
					 360.750, 364A.170,
					 374.357
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Miscellaneous Abatements › Section 360.478 - Abatements for new grocery store within Southern Nevada Enterprise Community

Current through June 11, 2024
1. A person who qualifies pursuant to section
				6 of chapter 198, Statutes of Nevada 2005, at page 643, as amended by section
				16 of chapter 407, Statutes of Nevada 2007, at page 1784, may apply to the
				Commission for a partial abatement of any personal property tax imposed
				pursuant to chapter 361 of NRS and any tax on the gross receipts from the sale,
				storage, use or other consumption of eligible machinery or equipment imposed
				pursuant to chapter 374 of NRS for a new grocery store which the person intends
				to locate within the Southern Nevada Enterprise Community established pursuant
				to 24 C.F.R. Part 597.
2. The
				application must be submitted on a form prescribed by the Executive Director of
				the Commission within the applicable period prescribed in subsection 3. The
				application must include, without limitation:
(a) A certificate of endorsement from the
				governing body of the county, city or town in which the new grocery store will
				be located, which must:
(1) Be issued by the
				governing body of the county, city or town in a manner consistent with the
				procedures adopted by the governing body for evaluating the benefits of tax
				abatements for the economic development of the county, city or town;
				and
(2) Describe the partial
				abatement of taxes determined by the governing body of the county, city or town
				to be beneficial for the economic development of the county, city or
				town;
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Miscellaneous Abatements › Section 360.4785 - Abatements for expansion of grocery store within Southern Nevada Enterprise Community

Current through June 11, 2024
1. A person who
				qualifies pursuant to section 7 of chapter 198, Statutes of Nevada 2005, at
				page 644, as amended by section 17 of chapter 407, Statutes of Nevada 2007, at
				page 1785, may apply to the Commission for a partial abatement of any tax on
				the gross receipts from the sale, storage, use or other consumption of eligible
				machinery or equipment imposed pursuant to chapter 374 of NRS for the expansion
				of a grocery store which is located within the Southern Nevada Enterprise
				Community established pursuant to 24 C.F.R. Part 597.
2. The application must be submitted on a
				form prescribed by the Executive Director of the Commission within the
				applicable period prescribed in subsection 3. The application must include,
				without limitation:
(a) A certificate of
				endorsement from the governing body of the county, city or town in which the
				grocery store is located, which must:
(1) Be
				issued by the governing body of the county, city or town in a manner consistent
				with the procedures adopted by the governing body for evaluating the benefits
				of tax abatements for the economic development of the county, city or town;
				and
(2) Describe the partial
				abatement of taxes determined by the governing body of the county, city or town
				to be beneficial for the economic development of the county, city or
				town;
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PARTIAL ABATEMENT OF CERTAIN TAXES › Miscellaneous Abatements › Section 360.479 - Abatements for certain energy-efficient structures: Interpretation of certain statutory terms

Current through June 11, 2024
For the purposes of:
1. Subsection 5 of section 15 of chapter 539,
				Statutes of Nevada 2007, the Department shall interpret the term:
(a) "Building" to mean a building or other
				structure that:
(1) Meets the requirements of
				paragraphs (a), (b) and (c) of that subsection; and
(2) Is described in the application for
				registration of the construction project with the Office of Energy for the
				purpose of obtaining the tax exemption provided pursuant to paragraph (d) of
				subsection 1 of NRS 374.307, as amended by chapter 2, Statutes of Nevada 2005,
				22nd Special Session, at page 71,
other than any building or other structure for which the
				  principal use is as a residential dwelling for not more than four
				  families.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › OVERPAYMENTS, CREDITS AND REFUNDS › General Provisions › Section 360.480 - Documentation required with claim for refund; time for filing claim for refund of interest or penalty

Current through June 11, 2024
1. Except as
				otherwise provided in NAC 360.490 to 360.496, inclusive, a claim for a refund
				must be accompanied by:
(a) A statement
				setting forth the amount of the claim;
(b) A statement setting forth all grounds
				upon which the claim is based;
(c)
				All evidence the claimant relied upon in determining the claim, including
				affidavits of any witnesses; and
(d) Any other information and documentation
				requested by the Department.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › OVERPAYMENTS, CREDITS AND REFUNDS › General Provisions › Section 360.485 - Standards for use by Department in determining whether overpayment was made intentionally or by reason of carelessness

Current through June 11, 2024
For the purposes of
				  NRS
				  363A.170,
				  363B.160,
				  363C.620,
				  368A.270,
				  372.665,
				  372A.320,
				  372B.200 and
				  374.670, an overpayment of a tax
				  imposed by chapter 363A, 363B, 363C, 368A, 372, 372A, 372B or 374 of NRS, as
				  applicable, and administered by the Department was made:
1. Intentionally if the overpayment was made
				for any reason other than a good-faith belief that the taxpayer owed the tax
				and paid the amount of tax owed by the taxpayer.
2. By reason of carelessness if the
				overpayment is the result of the failure of the taxpayer to make reasonable and
				prudent efforts to avoid the overpayment. Such reasonable and prudent efforts
				may include, without limitation:
(a)
				Maintaining accurate and complete books and records;
(b) Correcting errors in the computation of
				the tax which were identified by an audit conducted before the
				overpayment;
(c) Investigating the
				taxability of transactions during an audit when the overpayment was reasonably
				identifiable;
(d) Ceasing to make
				overpayments after receiving a refund for a prior overpayment involving the
				same or similar issues;
(e) Ceasing
				to make overpayments resulting from repeated transactions or transactions of a
				similar type when the taxability of the transactions is governed by a
				regulation or law that is commonly followed in the taxpayer's industry, trade
				or practice and the transactions are conducted over a period of time of
				sufficient length that a reasonable person would have discovered and corrected
				the issue causing the overpayment;
(f) Seeking an advisory opinion or other
				written advice from the Department concerning an interpretation of law when the
				taxpayer is unsure of the correct interpretation of the law; and
(g) Seeking advice on complex tax matters
				from a certified public accountant certified to practice in this State pursuant
				to chapter 628 of NRS or any other person who is certified or licensed in this
				State to practice a profession the members of which engage in the provision of
				advice on tax matters and who has knowledge of, or experience in, tax
				matters.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › OVERPAYMENTS, CREDITS AND REFUNDS › Sales and Use Taxes › Section 360.490 - Claim for credit or refund: Authorization and requirements for filing; action upon approval

Current through June 11, 2024
1. If a taxpayer
				has overpaid any tax pursuant to chapter 372 or 374 of NRS, or any interest or
				penalty relating thereto, the taxpayer may file a claim for a credit or refund
				with the Department. The Department shall not consider such a claim unless the
				claim is filed within the statutory period provided in NRS
				NRS
				372.635 or
				374.640,
				as appropriate.
2. A claim for a
				credit or refund must include documentation supporting the claim.
3. If the overpayment is due to an error or
				omission in a previously filed return, the claim should be in the form of an
				amended return, as prescribed by the Department, for each period in which the
				tax was originally reported. The amended return must specify the original
				amounts reported, the correct amounts and the differences.
4. The person requesting the credit or refund
				must be the person who was legally obligated to remit the tax to the Department
				or the person's legal successor or authorized representative.
5. Upon a determination by the Department
				that an overpayment was made by the taxpayer and upon the approval of the State
				Board of Examiners or board of county commissioners, as appropriate, the
				Department shall issue a statement to the taxpayer allowing a credit in the
				amount of the overpayment unless the taxpayer specifically requests a refund on
				the claim. The credit may be applied to any future tax liability of the
				taxpayer. If the taxpayer requests a refund, the Department shall issue a
				refund to the taxpayer in an amount which is equal to the amount of the credit
				owed to the taxpayer at the time the request for a refund is made. When
				applicable, the Department shall deduct from the credit or refund an amount
				equal to the amount deducted and withheld by the taxpayer for reimbursement
				pursuant to NRS
				NRS
				372.370 or
				374.375,
				as appropriate, for the cost of collecting the tax being credited or refunded
				in accordance with this section.
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 › OVERPAYMENTS, CREDITS AND REFUNDS › Sales and Use Taxes › Section 360.492 - Provision of credit or refund to customer; resale of returned property

Current through June 11, 2024
1. The retailer shall keep adequate records
				that document any refund or credit made to a customer.
2. If a retailer credits or refunds to a
				customer the full sales price of returned goods:
(a) Before the retailer remits the tax to the
				Department, the amount of the sales price so credited or refunded must not be
				included in the gross receipts of the retailer in the return filed by the
				retailer for that period. A retailer shall file a return as required in NRS
				NRS
				372.360 or
				374.365,
				as appropriate, even if, as a result of providing a credit or refund to a
				customer, there is no tax due from the retailer.
(b) After the retailer has remitted the tax
				to the Department, the retailer may deduct the amount of the sales price so
				credited or refunded from gross receipts on the return filed by the retailer
				for the period in which the credit was given or refund was made if the tax
				rates in the two periods are the same. If the tax rates are not the same, the
				retailer must submit to the Department an amended return for the period in
				which the original sale was made. If a retailer has insufficient gross receipts
				during the period in which a credit or refund has been made to a customer to
				offset the credit or refund so made, the retailer may take that amount as a
				credit against gross receipts and report a negative amount. Unless the retailer
				has requested a refund, the Department shall issue a statement to the retailer
				allowing a credit that may be applied against future tax liability of the
				retailer. If the retailer requests a refund, the Department shall issue a
				refund to the retailer in an amount that is equal to the amount of the credit
				owed to the retailer at the time the request is made.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › OVERPAYMENTS, CREDITS AND REFUNDS › Sales and Use Taxes › Section 360.494 - Extension of period for filing formal claim

Current through June 11, 2024
The taxpayer may submit a formal claim, and any information
				  relating thereto, after the statutory period for filing a claim has elapsed if,
				  before the end of the statutory period, the taxpayer notifies the Department in
				  writing of his or her intent to submit the claim. If the Department agrees to
				  extend the period allowed for filing such a claim, the date on which the
				  taxpayer filed the claim shall be deemed to be the date on which the taxpayer
				  notified the Department in writing of his or her intent to submit the
				  claim.
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 › OVERPAYMENTS, CREDITS AND REFUNDS › Sales and Use Taxes › Section 360.496 - Appeal of denial of claim

Current through June 11, 2024
Except as otherwise provided by specific statute, if the
				  Department denies any claim, the claimant may appeal the decision in the manner
				  provided in
				  NRS
				  360.245.
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 › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.550 - Definitions

Current through June 11, 2024
As used in NAC 360.550 to 360.598, inclusive, the words and
				terms defined in NAC 360.552 to 360.582, inclusive, have the meanings ascribed
				to them in those sections.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.552 - "Authorized user" defined

Current through June 11, 2024
"Authorized user" means a person who is granted authority by
				the taxpayer account security administrator to access taxpayer information
				available on the website of the Department, located at
https://www.nevadatax.nv.gov/web/
on the World Wide Web.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.554 - "Automated clearinghouse" and "ACH" defined

Current through June 11, 2024
"Automated clearinghouse" or "ACH" means any federal reserve
				bank, or an organization established in agreement with the National Automated
				Clearing House Association, that operates as a clearinghouse for transmitting
				or receiving entries between banks or bank accounts and authorizes an
				electronic transfer of money between banks or bank accounts.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.556 - "Automated clearinghouse credit" defined

Current through June 11, 2024
"Automated clearinghouse credit" means an electronic transfer
				of money cleared through the ACH system that is generated by a person
				instructing the person's bank to charge his or her bank account and deposit the
				money in the bank account of the State.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.558 - "Automated clearinghouse debit" defined

Current through June 11, 2024
"Automated clearinghouse debit" means a transaction in which
				the Department, through its designated vendor, originates an automated
				clearinghouse transaction debiting a person's bank account and crediting the
				bank account of the State for an amount due.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.560 - "Electronic return" defined

Current through June 11, 2024
"Electronic return" means a tax return that is prepared using
				computer software and transmitted electronically to the Department and includes
				all the data entered into a return, statement or other document.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.562 - "Electronic signature" defined

Current through June 11, 2024
"Electronic signature" means a user name attached to or
				logically associated with a record and executed or adopted by a taxpayer with
				the intent to sign an electronic return, statement or other document.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.564 - "Electronic transfer of money" defined

Current through June 11, 2024
"Electronic transfer of money" means any transfer of money,
				other than a transaction initiated by a check, draft or other similar paper
				instrument, that is initiated through an electronic terminal, computer or
				magnetic tape for the purpose of ordering, instructing or authorizing a
				financial institution or a person holding an account on behalf of another to
				debit or credit an account.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.566 - "Financial institution" defined

Current through June 11, 2024
"Financial institution" has the meaning ascribed to it in
				31 U.S.C. §
									5312(a)(2)(A) to (F),
				inclusive.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.568 - "NevadaTax access code" defined

Current through June 11, 2024
"NevadaTax access code" means a personal identification number
				issued to a person by the Department that allows the person to become a website
				user and to access and file tax information online at
https://www.nevadatax.nv.gov/web/
on the World Wide Web.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.570 - "Permit" defined

Current through June 11, 2024
"Permit" means one or more tax licenses or registrations
				obtained from the Department by completing and submitting a Nevada Business
				Registration by mailing or delivering it to the Department or by completing the
				Nevada Business Registration online at
https://www.nevadatax.nv.gov/web/
on the World Wide Web.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.572 - "Security access" defined

Current through June 11, 2024
"Security access" means the ability of a taxpayer or a taxpayer
				account security administrator to access the taxpayer's online account, conduct
				online transactions, designate authorized users, specify the level of access
				granted to an authorized user and modify or terminate the access of any
				authorized user.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.574 - "Signature" defined

Current through June 11, 2024
"Signature" includes an electronic signature.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.576 - "Sole proprietor" defined

Current through June 11, 2024
"Sole proprietor" includes a business that is treated as a sole
				proprietor under the Internal Revenue Code.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.578 - "Taxpayer account security administrator" defined

Current through June 11, 2024
"Taxpayer account security administrator" means a person
				appointed and authorized by a taxpayer to administer security access on the
				Department's website, located at
https://www.nevadatax.nv.gov/web/
on the World Wide Web.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.580 - "Transaction fee" defined

Current through June 11, 2024
"Transaction fee" means a per item fee that is set forth in the
				State's contract with a third-party electronic services provider for each
				online transaction that is conducted with the Department.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.582 - "Website user" defined

Current through June 11, 2024
"Website user" means a taxpayer who, by way of providing
				specific information requested by the Department through its website
				registration process, has obtained a username and password enabling the
				taxpayer to conduct transactions and access his or her account information
				online at
https://www.nevadatax.nv.gov/web/
on the World Wide Web.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.584 - Applicability of provisions

Current through June 11, 2024
NAC
				360.550 to
				360.598, inclusive, apply to
				online registration, filing and payment by electronic transfer of money for
				taxes, fees, interest, penalties or other charges provided for in chapters 360,
				361, 362, 363A, 363B, 363C, 368A, 369, 370, 372, 372A, 374, 377, 3 77A and 444A
				of NRS and 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 to any fee provided for in
				NRS
				482.313 or chapter 680B of
				NRS.
Added to NAC by Tax
				Comm'n by R062-05, 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 › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.586 - Taxpayer service center website

Current through June 11, 2024
The Department's taxpayer service center website, located at
https://www.nevadatax.nv.gov/web/
on the World Wide Web, provides taxpayers with the ability to conduct
				transactions and review tax account information on the Internet.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.588 - Online registration with Department

Current through June 11, 2024
1. To register
			 online with the Department, a person must submit a completed Nevada Business
			 Registration and confirm the registration by clicking on the certification
			 button on the Department's website. By clicking on the certification button, a
			 person represents that:
(a) The information
			 contained in the online Nevada Business Registration is true and accurate;
			 and
(b) The signatory is duly
			 authorized to act on behalf of the business.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.590 - Taxpayer account security administrator: Responsibility for authorized user

Current through June 11, 2024
A taxpayer account security administrator shall be deemed to
				have authorized and assumed responsibility for an authorized user accessing the
				account of the taxpayer and filing an electronic return on behalf of the
				taxpayer on the Department's website.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.592 - Electronic filing of documents: Signature

Current through June 11, 2024
1. To file an
			 electronic return online, a taxpayer, a taxpayer account security administrator
			 or an authorized user must affix the taxpayer's electronic signature to the
			 taxpayer's electronic return. Use of the taxpayer's electronic signature is the
			 taxpayer's declaration that, to the best of the taxpayer's knowledge,
			 information and belief, the electronic return is true, accurate and
			 complete.
2. A person shall be
			 deemed to have affixed his or her signature to a tax return or other document
			 filed electronically with the Department by using his or her NevadaTax access
			 code and checking the checkbox on the NevadaTax online registration.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.594 - Electronic returns; zero returns

Current through June 11, 2024
1. For each
			 electronic return of taxes, fees, interest, penalties or other charges, a
			 return must be completed and submitted with payment made no later than midnight
			 Pacific Time on the return due date. Online payment may be submitted only by
			 automated clearinghouse credit or automated clearinghouse debit.
2. If a person submits an electronic return
			 but sends payment through the United States mail, a copy of the printout of the
			 electronic return confirmation page must be submitted with the payment and must
			 be postmarked by the return due date.
3. A zero-return must be submitted in the
			 event that no taxes are due for the reporting period in accordance with
			 statute.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.596 - Electronic transfers of money

Current through June 11, 2024
1. An electronic
			 transfer of money must be made by an automated clearinghouse credit or
			 automated clearinghouse debit.
2. A
			 taxpayer is responsible for paying any fees assessed against the taxpayer by
			 the taxpayer's bank in connection with an electronic transfer of
			 money.
3. The Department is
			 responsible for paying transaction fees assessed by the State's bank in
			 connection with an electronic transfer of money.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.598 - Maintenance of records by taxpayers

Current through June 11, 2024
Unless a different period of time is prescribed by statute, for
				each electronic return of taxes, fees, interest, penalties or other charges,
				the taxpayer shall keep records, receipts, invoices and other pertinent papers
				to substantiate the electronic return for 4 years following the later of the
				due date of the return or the date the electronic return was filed with the
				Department.
Added to NAC by Tax
				Comm'n by R062-05, eff. 10-31-2005
NRS
				  360.090,
				  360.092
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 7 - NEW

Current through June 11, 2024
Chapter 363D of NAC is hereby amended by adding thereto the
				provisions set forth as sections 8 to 23, inclusive.
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 8 - NEW

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires,
				the words and terms defined in sections 9 and 10 have the meaning ascribed to
				them in those sections.
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 9 - NEW

Current through June 11, 2024
"Mining education tax" means the tax imposed by 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).
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 10 - NEW

Current through June 11, 2024
"Nevada Mining Education Tax Return" means the return filed
				with the Department pursuant to section 25 of Assembly Bill No. 495, chapter
				249, Statutes of Nevada 2021, at page 1274 (NRS 363D.160) and section 20 of
				this regulation.
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 11 - NEW

Current through June 11, 2024
For the purposes of the mining education tax, the taxable year
				is the 12-month period beginning on January 1 and ending on December 31 of each
				subsequent calendar year.
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090, sections 17 and 62 of Assembly Bill
				No. 495, chapter 249, Statutes of Nevada 2021, at pages 1272 and 1297 (NRS
				363D.085)
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 12 - NEW

Current through June 11, 2024
For the purposes of determining whether revenue received by a
				business entity is pass-through revenue pursuant to paragraph (a) of subsection
				1 of section 14 of Assembly Bill No. 495, chapter 249, Statutes of Nevada 2021,
				at page 1271 (NRS 363D.070) that may be deducted from the gross revenue of the
				business entity pursuant to subsection 4 of section 26 of Assembly Bill No.
				495, chapter 249, Statutes of Nevada 2021, at page 1275 (NRS 363D.170) ,
				"fiduciary duty" means a duty arising from a relationship governed by the
				provisions of
				NRS 162.010 to
				162.140,
				inclusive.
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090, sections 14 and 26 of Assembly Bill
				No. 495, chapter 249, Statutes of Nevada 2021, at pages 1271 and 1275 (NRS
				363D.070 and 363D.170)
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 13 - NEW

Current through June 11, 2024
For the purposes of the exemption from the mining education tax
				set forth in paragraph (m) of subsection 2 of section 4 of Assembly Bill No.
				495, chapter 249, Statutes of Nevada 2021, at page 1270 (NRS 363D.020) , the
				term "intangible investments" includes, without limitation, the intangible
				investments described in that paragraph and an interest in any entity,
				including, without limitation, a trust, S corporation, partnership,
				limited-liability company or other entity in which a person owns an interest,
				regardless of whether that person controls or participates in the management of
				the entity in which the person owns an interest.
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090, section 4 of Assembly Bill No. 495,
				chapter 249, Statutes of Nevada 2021, at page 1269 (NRS 363D.020)
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 14 - NEW

Current through June 11, 2024
For the purposes of the exclusion from the gross revenue of a
				business entity set forth in paragraph (c) of subsection 3 of section 10 of
				Assembly Bill No. 495, chapter 249, Statutes of Nevada 2021, at page 1271 (NRS
				363D.050) , goods or services are provided on a complimentary basis if the
				goods or services are provided at no charge, in exchange for points or credits
				earned pursuant to a program under which points or credits are earned or
				awarded to the customers of a business entity or in exchange for a coupon,
				voucher or certificate.
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090, section 10 of Assembly Bill No. 495,
				chapter 249, Statutes of Nevada 2021, at page 1271 (NRS 363D.050)
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 15 - NEW

Current through June 11, 2024
1. Pursuant to section 23 of Assembly Bill
			 No. 495, chapter 249, Statutes of Nevada 2021, at page 1274 (NRS 363D.I40), to
			 determine the amount of the liability of a taxpayer for the mining education
			 tax, the person responsible for maintaining the records of the taxpayer must
			 maintain the following records of the taxpayer for the period specified in
			 paragraph (b) of subsection 1 of section 23 of Assembly Bill No. 495, chapter
			 249, Statutes of Nevada 2021, at page 1274 (NRS 363D.140) :
(a) A general ledger with transaction detail
			 for gold and silver revenue accounts in Microsoft Excel format.
(b) A trial balance.
(c) A chart of accounts.
(d) Each federal and state tax return,
			 including each original return and any amended return.
(e) The work papers relating to each federal
			 and state tax return, including, without limitation, a reconciliation of the
			 accounting records reflecting any adjustments in reported amounts.
(f) Bank statements.
(g) Invoices.
(h) Cash receipts.
(i) Contracts.
(j) Journal records.
(k) Proof of affiliation with other persons
			 or entities, such as federal forms 851, K-1 and SEC 10-K schedule of
			 affiliates.
(I) Any other
			 documentation the Department may require to determine the amount of the
			 liability of a taxpayer for the mining education tax.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS › Section 360.Sec. 16 - NEW

Current through June 11, 2024
A business entity's method of accounting for gross revenue for
				a taxable year for the purposes of determining the amount of the mining
				education tax owed by the business entity must be the same as the business's
				method of accounting for federal income tax purposes for the business's federal
				taxable year which includes that calendar quarter. If a business entity's
				method of accounting for federal income tax purposes changes, its method of
				accounting for gross revenue pursuant to 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), must be changed
				accordingly.
Added to NAC by Dep't of Taxation by
				R130-21A,
				eff. 2/23/2022
NRS
				360.090