reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › PROCEEDS OF MINERALS › Geothermal Resources › Section 362.360 - "Processing allowance" defined

Current through June 11, 2024
"Processing allowance" means any cost associated with
				  converting a geothermal resource into any electricity, heat or other
				  by-product. The term includes, without limitation, any cost associated with an
				  activity occurring after the completion of all mining functions but before the
				  processed product is transported to a market for the product.
Added to NAC by Tax
				  Comm'n by R012-07, eff. 10-31-2007
NRS
					 360.090,
					 362.120
Nevada Administrative Code › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › PROCEEDS OF MINERALS › Geothermal Resources › Section 362.362 - "Repowering" defined

Current through June 11, 2024
"Repowering" means to:
1. Remove any inefficient, obsolete or aging
				equipment that is used in the production stream of a geothermal resource;
				and
2. Replace that equipment with
				any new technology or equipment that increases or may increase the efficiency
				of the processing of the geothermal resource.
Added to NAC by Tax
				  Comm'n by R012-07, eff. 10-31-2007
NRS
					 360.090,
					 362.120
Nevada Administrative Code › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › PROCEEDS OF MINERALS › Geothermal Resources › Section 362.364 - "Transaction" defined

Current through June 11, 2024
"Transaction" means a bona fide transaction conducted at arms
				  length involving a geothermal resource at the wellhead.
Added to NAC by Tax
				  Comm'n by R012-07, eff. 10-31-2007
NRS
					 360.090,
					 362.120
Nevada Administrative Code › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › PROCEEDS OF MINERALS › Geothermal Resources › Section 362.366 - "Transportation allowance" defined

Current through June 11, 2024
"Transportation allowance" means any cost incurred for the
				  movement of a geothermal resource that is converted to any electricity, heat or
				  other by-product, if the movement of the geothermal resource is performed by
				  the operator and occurs after the geothermal resource is processed.
Added to NAC by Tax
				  Comm'n by R012-07, eff. 10-31-2007
NRS
					 360.090,
					 362.120
Nevada Administrative Code › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › PROCEEDS OF MINERALS › Geothermal Resources › Section 362.368 - Determination of gross yield

Current through June 11, 2024
1. To assess and
				tax the net proceeds of an operating facility which extracts geothermal
				resources, the gross yield of the geothermal resources must be determined
				pursuant to this section.
2. If the
				transaction involves the direct, arms-length sale of the geothermal resource,
				the gross yield of the geothermal resource equals the proceeds of the sale of
				the geothermal resource.
3. If the
				transaction involves the indirect sale of the geothermal resource, the gross
				yield of the geothermal resource is the total revenue received from the sale of
				any electricity, heat or other by-product of the geothermal resource that is
				agreed upon by the parties to the sale, less any processing allowance or
				transportation allowance. If the selling price includes any costs for
				processing or transportation, the person extracting the geothermal resource
				shall report those costs on a form prescribed by the Department. The Department
				shall consider those costs in determining the gross yield of the geothermal
				resource.
4. In the case of an
				indirect sale of a geothermal resource that is used to produce electricity, all
				energy, capacity and other payments received, if any, must be included in the
				gross yield of the geothermal resource.
5. If the costs associated with the
				processing allowance or transportation allowance are included in a bona fide
				arms-length contract, the costs shall be deemed to be an appropriate deduction
				from the selling price. Such costs may include the negotiated costs for the
				operation, maintenance and replacement of the plant which are paid by the
				operator of the field, reduced by any negotiated costs for the operation,
				maintenance and replacement of the field which are paid by the operator of the
				plant. The negotiated costs must be set forth in a written contract or other
				document specified by the Department and may include, but are not limited to:
(a) A negotiated sharing by percentage of the
				operating and maintenance costs of the field and the plant; or
(b) A negotiated agreement that the operator
				of the field will pay for necessary improvement to the plant.
Nevada Administrative Code › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › PROCEEDS OF MINERALS › Geothermal Resources › Section 362.370 - Calculation of net proceeds

Current through June 11, 2024
The net proceeds of a geothermal resource must be calculated
				  using the gross yield of the geothermal resource, as determined pursuant to NRS
				  NRS
				  362.120 and NAC 362.368, less the amount of
				  any deduction that is available pursuant to
				  NRS
				  362.120 and this chapter.
Added to NAC by Tax
				  Comm'n by R012-07, eff. 10-31-2007
NRS
					 360.090,
					 362.120
Nevada Administrative Code › Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals › PATENTED MINES › Section 362.410 - Assessment; removal from secured roll for miscellaneous property

Current through June 11, 2024
1. A patented mine which is used for a
			 purpose related to mining or agriculture must be assessed:
(a) At 35 percent of the taxable value of a
			 site of comparable size and similar terrain and location which is used for
			 purposes other than mining; or
(b)
			 At $500,
whichever is greater.
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › GENERAL PROVISIONS › Section 363A.010 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires,
						the words and terms defined in NAC 363A.020 to 363A.110, inclusive, have the
						meanings ascribed to them in those sections.
Added to NAC by Tax Comm'n
						by R205-03, eff. 12-4-2003; A by R194-05, 2-23-2006
NRS
							360.090,
							363A.070
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › GENERAL PROVISIONS › Section 363A.040 - "Division" defined

Current through June 11, 2024
"Division" means the Employment Security Division of the
						Department of Employment, Training and Rehabilitation.
Added to NAC by Tax Comm'n
						by R205-03, eff. 12-4-2003
NRS
							360.090,
							363A.070
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › GENERAL PROVISIONS › Section 363A.050 - "Employer" defined

Current through June 11, 2024
"Employer" has the meaning ascribed to it in
						NRS
						363A.030.
Added to NAC by Tax Comm'n
						by R205-03, eff. 12-4-2003
NRS
							360.090,
							363A.070
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › GENERAL PROVISIONS › Section 363A.060 - "Health care deduction" defined

Current through June 11, 2024
"Health care deduction" means the deduction allowed by
						NRS
						363A.135.
Added to NAC by Tax Comm'n
						by R205-03, eff. 12-4-2003; A by R194-05, 2-23-2006
NRS
							360.090,
							363A.070
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › GENERAL PROVISIONS › Section 363A.070 - "Indian tribe" defined

Current through June 11, 2024
"Indian tribe" has the meaning ascribed to it in
						NRS
						363A.030.
Added to NAC by Tax Comm'n
						by R205-03, eff. 12-4-2003
NRS
							360.090,
							363A.070
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › GENERAL PROVISIONS › Section 363A.090 - "Nonprofit organization" defined

Current through June 11, 2024
"Nonprofit organization" has the meaning ascribed to it in
						NRS
						363A.030.
Added to NAC by Tax Comm'n
						by R205-03, eff. 12-4-2003
NRS
							360.090,
							363A.070
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › GENERAL PROVISIONS › Section 363A.100 - "Political subdivision" defined

Current through June 11, 2024
"Political subdivision" has the meaning ascribed to it in
						NRS
						363A.030.
Added to NAC by Tax Comm'n
						by R205-03, eff. 12-4-2003
NRS
							360.090,
							363A.070
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › GENERAL PROVISIONS › Section 363A.110 - "Self-insured employer" defined

Current through June 11, 2024
"Self-insured employer" means an employer that provides a program
						of self-insurance for its employees.
Added to NAC by Tax Comm'n
						by R205-03, eff. 12-4-2003
NRS
							360.090,
							363A.070
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › ADMINISTRATION › Section 363A.330 - Maintenance and availability of records of employer

Current through June 11, 2024
Each employer shall maintain and, upon the request of the
						Department, provide to the Department:
1. Copies of any reports filed with or
					submitted to the Division by the employer.
2. Copies of any records required to be
					maintained by the employer pursuant to NAC 612.020.
3. If the employer claims the health care
					deduction:
(a) Records describing the nature and
					amount of any contributions for health insurance or an employee benefit plan made
					by any employees of the employer.
(b)
					Proof of any payments for health insurance or a health benefit plan made by the
					employer.
(c) A copy of any policy,
					agreement or other document describing:
(1) Any
					health benefit for which the health care deduction is claimed, including, without
					limitation, the cost of the benefit; and
(2) The number of employees covered under the
					applicable health insurance or health benefit plan.
(d) Such records as are required to explain and
					verify any apportionment of payments between the employer and any of its
					employees for any pertinent health insurance or health benefit plan.
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Excise Tax on Banks › Section 363A.350 - "Bank" interpreted

Current through June 11, 2024
For the purposes of
							NRS
							363A.120, the Commission interprets the term
							"bank" to exclude a federal land credit association, farm credit bank,
							agricultural credit association or similar institution organized under the
							provisions of the Farm Credit Act.
Added to NAC by Tax
							Comm'n by R205-03, eff. 12-4-2003
NRS
								360.090,
								363A.070,
								363A.120
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Excise Tax on Banks › Section 363A.360 - Amount of tax due for calendar quarter

Current through June 11, 2024
1. The entire amount
						of the excise tax imposed by
						NRS
						363A.120 becomes due for all the branch offices
						in excess of one operated or otherwise maintained by a bank in any county in this
						State on the first day of a calendar quarter, regardless of whether the bank
						ceases to operate or otherwise maintain any of those branch offices during that
						calendar quarter.
2. If the operation
						or other maintenance of a branch office commences after the first day of a
						calendar quarter, no excise tax is due pursuant to the provisions of
						NRS
						363A.120 for the branch office for that
						calendar quarter.
3. For the purposes
						of this section:
(a) The operation or other
						maintenance of a branch office shall be deemed to commence on the date the branch
						office first opens for business to the public.
(b) If the first day of a calendar quarter does
						not occur on a regular banking day for a bank, the bank shall be deemed to
						operate or otherwise maintain a branch office on that date if the bank:
(1) Held the branch office open for business to
						the public at any time during the immediately preceding 5 regular banking days
						for the bank; and
(2) Holds the
						branch office open for business to the public at any time during the immediately
						succeeding 5 regular banking days for the bank.
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Payroll Tax › Section 363A.380 - Registration of employer with Department; filing of returns and reports

Current through June 11, 2024
1. An employer that fails to register with the
						Division pursuant to
						NRS
						612.535 shall register with the Department for
						payment of the excise tax imposed by
						NRS
						363A.130.
2. Each employer shall:
(a) File with the Department each quarterly
						return required by paragraph (a) of subsection 3 of
						NRS
						363A.130, regardless of whether any tax is due
						from the employer for that quarter; and
(b) Provide to the Department, on such forms as
						the Department prescribes, any reports required by the Department for the
						administration or enforcement of this chapter or chapter 363A of NRS.
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Payroll Tax › Section 363A.400 - Exemption of Indian tribes, nonprofit organizations and political subdivisions

Current through June 11, 2024
1. An Indian tribe, a nonprofit organization or
						a political subdivision is exempt from the provisions of
						NRS
						363A.130, regardless of whether the Indian
						tribe, nonprofit organization or political subdivision files a written election
						pursuant to
						NRS
						612.565 or
						612.570.
2. Any person who claims to be a nonprofit
						organization exempt from the provisions of
						NRS
						363A.130 shall, upon the request of the
						Department:
(a) If the person does not claim to
						be an exempt religious organization, provide to the Department a letter from the
						Internal Revenue Service indicating that the person has qualified as a tax-exempt
						organization pursuant to
						26 U.S.C.
						§
											501(c); or
(b) If the person claims to be an exempt
						religious organization, provide to the Department such records as the Department
						deems necessary to demonstrate that the person meets the criteria to qualify as a
						religious organization pursuant to
						26 U.S.C.
						§
											501(c) and any federal
						regulations relating thereto.
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Payroll Tax › Section 363A.411 - Application by employer for designation as payroll provider; requirements for designation; revocation or cancellation of designation; commerce tax credit

Current through June 11, 2024
1. An employer may apply to the Department to
						be designated as a payroll provider by submitting to the Department such forms,
						application materials and supporting documents as the Department may
						require.
2. The Department shall
						designate an employer as a payroll provider if the employer demonstrates to the
						satisfaction of the Department that:
(a) The
						employer is a member of an affiliated group which:
(1) Provides payroll services for one or more
						members of the affiliated group;
(2)
						Pays wages to employees who provide services on behalf of one or more members of
						the affiliated group; and
(3) Reports
						and pays the tax imposed by NRS 363A.130 on wages paid to employees who provide
						services on behalf of one or more members of the affiliated group;
						and
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Payroll Tax › Section 363A.415 - Employer ineligible to receive commerce tax credit if deficient in payment of commerce tax; amendment of tax return for payroll tax upon partial or full satisfaction of deficiency; adjustments to employer's account

Current through June 11, 2024
1. If an employer incurs a deficiency in the
						payment of the commerce tax, the employer is not entitled to the commerce tax
						credit for the amount of the deficiency until the employer satisfies all or part
						of the deficiency. The amount of the credit to which the employer is entitled
						pursuant to this subsection is equal to 50 percent of the amount of the
						deficiency paid by the employer.
2.
						Upon partial or full satisfaction of a deficiency in the payment of the commerce
						tax, an employer may amend a return of the tax imposed by NRS 363A.130 for any of
						the 4 calendar quarters immediately following the taxable year for which the
						commerce tax was required to be paid to claim the commerce tax credit in
						accordance with the provisions of subsection 4 of NRS 363A.130.
3. The Department may make such adjustments to
						the account of an employer as the Department deems necessary to apply a commerce
						tax credit and adjust a return of the tax imposed by NRS 363A.130 in accordance
						with this section.
4. As used in this
						section:
(a) "Commerce tax" means the
						tax required to be paid pursuant to chapter 363C of NRS.
(b) "Commerce tax credit" means the
						credit against the tax imposed by NRS 363A.130, which is set forth in subsection
						4 of that section.
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Payroll Tax › Section 363A.420 - Health care deduction: Depreciation of property by self-insured employer

Current through June 11, 2024
If a self-insured employer claims the depreciation of property
							as a direct administrative services cost for purposes of the health care
							deduction, the employer must compute that depreciation for each calendar quarter,
							beginning with the calendar quarter in which the property is first placed into
							service, according to a straight-line method which is based upon:
1. For tangible personal property other than a
						mobile home:
(a) Ninety-five percent of the cost
						of acquisition of the property; and
(b) A useful life determined in accordance with
						the
Personal Property Manual
adopted by the Commission for the
						period in which the property is first placed into service;
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Payroll Tax › Section 363A.430 - Correction of errors in filed returns

Current through June 11, 2024
If an employer files a return pursuant to paragraph (a) of
							subsection 3 of
							NRS
							363A.130 which contains any errors, the
							employer shall:
1. File with the
						Department an amended or adjusted return which corrects those errors. Any
						corrections to:
(a) The wages reported by the
						employer must be accompanied by an explanation of those corrections;
						and
(b) Any health care deduction
						claimed by the employer must be supported by appropriate documentation and
						explained to the satisfaction of the Department.
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts › Section 363A.500 - "Prepaid tuition contract" defined

Current through June 11, 2024
"Prepaid tuition contract" has the meaning ascribed to it in
							NRS 353B.030.
Added to NAC
							by Tax Comm'n by
							R137-16A,
							eff. 1/27/2017
NRS 363A.070,
							363A.137
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts › Section 363A.505 - "Qualified beneficiary" defined

Current through June 11, 2024
"Qualified beneficiary" has the meaning ascribed to it in NRS
							353B.050.
Added to NAC
							by Tax Comm'n by
							R137-16A,
							eff. 1/27/2017
NRS 363A.070,
							363A.137
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts › Section 363A.510 - Employer required to provide verification of matching contribution with quarterly return; submission of list of all matching contributions made on behalf of employees

Current through June 11, 2024
An employer who, pursuant to NRS 363A.137, claims a credit
							against the excise tax imposed on the employer by NRS 363A.130 must include with
							the quarterly return filed by the employer pursuant to paragraph (a) of
							subsection 3 of NRS 363A.130:
1.
						Verification of a matching contribution made by the employer:
(a) To the savings trust account of an employee
						of the employer in the Nevada College Savings Trust Fund created by NRS 353B.340;
						or
(b) To the Nevada Higher Education
						Prepaid Trust Fund created by NRS 353B.140 to match a contribution made by an
						employee of the employer on behalf of a qualified beneficiary on whose behalf a
						prepaid tuition contract is drawn; and
Nevada Administrative Code › Chapter 363A - Taxes on Financial Institutions › IMPOSITION AND COLLECTION › Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts › Section 363A.515 - Computation of annual limit of tax credit

Current through June 11, 2024
The annual limit set forth in subsection 2 of NRS 363A.137 on
							the credit described in subsection 1 of that section must be computed based on a
							calendar year.
Added to NAC
							by Tax Comm'n by
							R137-16A,
							eff. 1/27/2017
NRS
							363A.070
Nevada Administrative Code › Chapter 363B - Business Tax › GENERAL PROVISIONS › Section 363B.010 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires,
						the words and terms defined in NAC 363B.020 to 363B.100, inclusive, have the
						meanings ascribed to them in those sections.
Added to NAC by Tax
						Comm'n by R204-03, eff. 12-4-2003
NRS
							360.090,
							363B.060
Nevada Administrative Code › Chapter 363B - Business Tax › GENERAL PROVISIONS › Section 363B.040 - "Division" defined

Current through June 11, 2024
"Division" means the Employment Security Division of the
						Department of Employment, Training and Rehabilitation.
Added to NAC by Tax
						Comm'n by R204-03, eff. 12-4-2003
NRS
							360.090,
							363B.060
Nevada Administrative Code › Chapter 363B - Business Tax › GENERAL PROVISIONS › Section 363B.050 - "Employer" defined

Current through June 11, 2024
"Employer" has the meaning ascribed to it in
						NRS
						363B.030.
Added to NAC by Tax
						Comm'n by R204-03, eff. 12-4-2003
NRS
							360.090,
							363B.060
Nevada Administrative Code › Chapter 363B - Business Tax › GENERAL PROVISIONS › Section 363B.060 - "Health care deduction" defined

Current through June 11, 2024
"Health care deduction" means the deduction allowed by
						NRS
						363B.115.
Added to NAC by Tax
						Comm'n by R204-03, eff. 12-4-2003; A by R195-05,
						2-23-2006
NRS
							360.090,
							363B.060
Nevada Administrative Code › Chapter 363B - Business Tax › GENERAL PROVISIONS › Section 363B.070 - "Indian tribe" defined

Current through June 11, 2024
"Indian tribe" has the meaning ascribed to it in
						NRS
						363B.030.
Added to NAC by Tax
						Comm'n by R204-03, eff. 12-4-2003
NRS
							360.090,
							363B.060
Nevada Administrative Code › Chapter 363B - Business Tax › GENERAL PROVISIONS › Section 363B.080 - "Nonprofit organization" defined

Current through June 11, 2024
"Nonprofit organization" has the meaning ascribed to it in
						NRS
						363B.030.
Added to NAC by Tax
						Comm'n by R204-03, eff. 12-4-2003
NRS
							360.090,
							363B.060
Nevada Administrative Code › Chapter 363B - Business Tax › GENERAL PROVISIONS › Section 363B.090 - "Political subdivision" defined

Current through June 11, 2024
"Political subdivision" has the meaning ascribed to it in
						NRS
						363B.030.
Added to NAC by Tax
						Comm'n by R204-03, eff. 12-4-2003
NRS
							360.090,
							363B.060
Nevada Administrative Code › Chapter 363B - Business Tax › GENERAL PROVISIONS › Section 363B.100 - "Self-insured employer" defined

Current through June 11, 2024
"Self-insured employer" means an employer that provides a
						program of self-insurance for its employees.
Added to NAC by Tax
						Comm'n by R204-03, eff. 12-4-2003
NRS
							360.090,
							363B.060
Nevada Administrative Code › Chapter 363B - Business Tax › ADMINISTRATION › Section 363B.110 - Maintenance and availability of records of employer

Current through June 11, 2024
Each employer shall maintain and, upon the request of the
						Department, provide to the Department:
1. Copies of any reports filed with or
					submitted to the Division by the employer.
2. Copies of any records required to be
					maintained by the employer pursuant to NAC 612.020.
3. If the employer claims the health care
					deduction:
(a) Records describing the nature
					and amount of any contributions for health insurance or an employee benefit
					plan made by any employees of the employer.
(b) Proof of any payments for health
					insurance or a health benefit plan made by the employer.
(c) A copy of any policy, agreement or other
					document describing:
(1) Any health benefit
					for which the health care deduction is claimed, including, without limitation,
					the cost of the benefit; and
(2)
					The number of employees covered under the applicable health insurance or health
					benefit plan.
(d) Such
					records as are required to explain and verify any apportionment of payments
					between the employer and any of its employees for any pertinent health
					insurance or health benefit plan.
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Payroll Tax › Section 363B.130 - Registration of employer with Department; filing of returns and reports

Current through June 11, 2024
1. An employer that fails to register with
						the Division pursuant to
						NRS
						612.535 shall register with the Department
						for payment of the excise tax imposed by
						NRS
						363B.110.
2. Each employer shall:
(a) File with the Department each quarterly
						return required by paragraph (a) of subsection 3 of
						NRS
						363B.110, regardless of whether any tax is
						due from the employer for that quarter; and
(b) Provide to the Department, on such forms
						as the Department prescribes, any reports required by the Department for the
						administration or enforcement of this chapter or chapter 363B of NRS.
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Payroll Tax › Section 363B.150 - Exemption of Indian tribes, nonprofit organizations and political subdivisions

Current through June 11, 2024
1. An Indian tribe,
						a nonprofit organization or a political subdivision is exempt from the
						provisions of
						NRS
						363B.110, regardless of whether the Indian
						tribe, nonprofit organization or political subdivision files a written election
						pursuant to
						NRS
						612.565 or
						612.570.
2. Any person who claims to be a nonprofit
						organization exempt from the provisions of
						NRS
						363B.110 shall, upon the request of the
						Department:
(a) If the person does not claim
						to be an exempt religious organization, provide to the Department a letter from
						the Internal Revenue Service indicating that the person has qualified as a
						tax-exempt organization pursuant to
						26 U.S.C.
						§
											501(c); or
(b) If the person claims to be an exempt
						religious organization, provide to the Department such records as the
						Department deems necessary to demonstrate that the person meets the criteria to
						qualify as a religious organization pursuant to
						26 U.S.C.
						§
											501(c) and any
						federal regulations relating thereto.
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Payroll Tax › Section 363B.161 - Application by employer for designation as payroll provider; requirements for designation; revocation or cancellation of designation; commerce tax credit

Current through June 11, 2024
1. An employer may apply to the Department to
						be designated as a payroll provider by submitting to the Department such forms,
						application materials and supporting documents as the Department may require.
2. The Department shall designate
						an employer as a payroll provider if the employer demonstrates to the
						satisfaction of the Department that:
(a) The
						employer is a member of an affiliated group which:
(1) Provides payroll services for one or more
						members of the affiliated group;
(2)
						Pays wages to employees who provide services on behalf of one or more members
						of the affiliated group; and
(3)
						Reports and pays the tax imposed by
						NRS
						363B.110, as amended by section 70 of Senate
						Bill No. 483, chapter 487, Statutes of Nevada 2015, at page 2901, on wages paid
						to employees who provide services on behalf of one or more members of the
						affiliated group; and
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Payroll Tax › Section 363B.165 - Employer ineligible to receive commerce tax credit if deficient in payment of commerce tax; amendment of tax return for payroll tax upon partial or full satisfaction of deficiency; adjustments to employer's account

Current through June 11, 2024
1. If an employer incurs a deficiency in the
						payment of the commerce tax, the employer is not entitled to the commerce tax
						credit for the amount of the deficiency until the employer satisfies all or
						part of the deficiency. The amount of the credit to which the employer is
						entitled pursuant to this subsection is equal to 50 percent of the amount of
						the deficiency paid by the employer.
2. Upon partial or full satisfaction of a
						deficiency in the payment of the commerce tax, an employer may amend a return
						of the tax imposed by
						NRS
						363B.110, as amended by section 70 of Senate
						Bill No. 483, chapter 487, Statutes of Nevada 2015, at page 2901, for any of
						the 4 calendar quarters immediately following the taxable year for which the
						commerce tax was required to be paid to claim the commerce tax credit in
						accordance with the provisions of subsection 4 of
						NRS
						363B.110, as amended by section 70 of Senate
						Bill No. 483, chapter 487, Statutes of Nevada 2015, at page 2901.
3. The Department may make such adjustments
						to the account of an employer as the Department deems necessary to apply a
						commerce tax credit and adjust a return of the tax imposed by
						NRS
						363B.110, as amended by section 70 of Senate
						Bill No. 483, chapter 487, Statutes of Nevada 2015, at page 2901, in accordance
						with this section.
4. As used in
						this section:
(a) "Commerce tax" means the
						tax required to be paid pursuant to sections 2 to 61, inclusive, of Senate Bill
						No. 483, chapter 487, Statutes of Nevada 2015, at page 2878 (chapter 363C of
						NRS).
(b) "Commerce tax credit"
						means the credit against the tax imposed by
						NRS
						363B.110, as amended by section 70 of Senate
						Bill No. 483, chapter 487, Statutes of Nevada 2015, at page 2901, which is set
						forth in subsection 4 of that section.
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Payroll Tax › Section 363B.170 - Health care deduction: Depreciation of property by self-insured employer

Current through June 11, 2024
If a self-insured employer claims the depreciation of
							property as a direct administrative services cost for purposes of the health
							care deduction, the employer must compute that depreciation for each calendar
							quarter, beginning with the calendar quarter in which the property is first
							placed into service, according to a straight-line method which is based
							upon:
1. For tangible personal
						property other than a mobile home:
(a)
						Ninety-five percent of the cost of acquisition of the property; and
(b) A useful life determined in accordance
						with the
Personal Property Manual
adopted by the Commission
						for the period in which the property is first placed into service;
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Payroll Tax › Section 363B.180 - Correction of errors in filed returns

Current through June 11, 2024
If an employer files a return pursuant to paragraph (a) of
							subsection 3 of
							NRS
							363B.110 which contains any errors, the
							employer shall:
1. File with the
						Department an amended or adjusted return which corrects those errors. Any
						corrections to:
(a) The wages reported by the
						employer must be accompanied by an explanation of those corrections;
						and
(b) Any health care deduction
						claimed by the employer must be supported by appropriate documentation and
						explained to the satisfaction of the Department.
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts › Section 363B.300 - "Prepaid tuition contract" defined

Current through June 11, 2024
"Prepaid tuition contract" has the meaning ascribed to it in
							NRS
							353B.030.
Added to NAC by Tax Comm'n by R137-16, eff.
								1-27-2017
NRS
								363B.060,
								363B.117
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts › Section 363B.305 - "Qualified beneficiary" defined

Current through June 11, 2024
"Qualified beneficiary" has the meaning ascribed to it in
							NRS
							353B.050.
Added to NAC by Tax Comm'n by R137-16, eff.
								1-27-2017
NRS
								363B.060,
								363B.117
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts › Section 363B.310 - Employer required to provide verification of matching contribution with quarterly return; submission of list of all matching contributions made on behalf of employees

Current through June 11, 2024
An employer who, pursuant to
							NRS
							363B.117, claims a credit against the excise
							tax imposed on the employer by
							NRS
							363B.110 must include with the quarterly
							return filed by the employer pursuant to paragraph (a) of subsection 3 of
							NRS
							363B.110:
1. Verification of a matching contribution
						made by the employer:
(a) To the savings trust
						account of an employee of the employer in the Nevada College Savings Trust Fund
						created by
						NRS
						353B.340; or
(b) To the Nevada Higher Education Prepaid
						Trust Fund created by
						NRS
						353B.140 to match a contribution made by an
						employee of the employer on behalf of a qualified beneficiary on whose behalf a
						prepaid tuition contract is drawn; and
Nevada Administrative Code › Chapter 363B - Business Tax › IMPOSITION AND COLLECTION › Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts › Section 363B.315 - Computation of annual limit of tax credit

Current through June 11, 2024
The annual limit set forth in subsection 2 of
							NRS
							363B.117 on the credit described in
							subsection 1 of that section must be computed based on the calendar year.
Added to NAC by Tax Comm'n by R137-16, eff.
								1-27-2017
NRS
								363B.060,
								363B.117
Nevada Administrative Code › Chapter 363C - Commerce Tax › GENERAL PROVISIONS › Section 363C.100 - "Fiduciary duty" defined for purposes of NRS 363C.070

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 NRS 363C.070, "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 Tax Comm'n by
						R123-15,
						eff. 6/28/2016
NRS 360.090, 363C.070,
							363C.100
Nevada Administrative Code › Chapter 363C - Commerce Tax › GENERAL PROVISIONS › Section 363C.110 - "Intangible investments" construed for purposes of NRS 363C.020

Current through June 11, 2024
For the purposes of the exemption from the commerce tax set
						forth in paragraph (m) of subsection 2 of section 4 of Senate Bill No. 483,
						chapter 487, Statutes of Nevada 2015, at page 2878 (NRS 363C.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 Tax Comm'n by
						R123-15,
						eff. 6/28/2016
NRS 360.090, 363C.020,
							363C.100
Nevada Administrative Code › Chapter 363C - Commerce Tax › GENERAL PROVISIONS › Section 363C.120 - Goods or services provided on "complimentary basis" construed for purposes of NRS 363C.045

Current through June 11, 2024
For the purposes of paragraph (c) of subsection 3 of NRS
						363C.045, 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 Tax Comm'n by
						R123-15,
						eff. 6/28/2016
NRS 360.090, 363C.045,
							363C.100
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › General Provisions for Business Entities › Section 363C.200 - Business activities constituting nexus with this State

Current through June 11, 2024
For the purpose of determining whether a business entity is
							engaging in a business in this State, a business entity is commencing or
							conducting business in this State if the business entity:
1. In the ordinary course of business, enters
						this State to purchase, place or display advertising for the benefit of another
						person;
2. Has consigned goods in
						this State;
3. Performs a contract
						in this State, regardless of whether the person brings his or her own employees
						into this State, hires local labor or subcontracts with another person for such
						employment or labor;
4. Delivers
						into this State in its own vehicles items which the business entity has
						sold;
5. Has employees or
						representatives in this State doing the person's business;
6. Does business in any area within this
						State, regardless of whether the area is leased by, owned by, ceded to or under
						the control of the Federal Government;
7. Enters into one or more contracts as a
						franchisor with a franchisee by which:
(a) The
						franchisee is granted the right to engage in the business of offering, selling
						or distributing goods or services under a marketing plan or system prescribed
						in substantial party by the franchisor; and
(b) The operation of the franchisee's
						business pursuant to such plan is substantially associated with the
						franchisor's trademark, service mark, trade name, logotype, advertising or
						other commercial symbol designating the franchisor or its
						affiliate;
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › General Provisions for Business Entities › Section 363C.210 - Imposition; factors for determining whether person or entity is business entity subject to filing requirement for Nevada Commerce Tax Return

Current through June 11, 2024
1. The commerce tax is a tax imposed on each
						business entity engaging in a business in this State. To determine whether a
						business entity is engaging in a business in this State, the Department must
						consider the activities of the business entity and not the activities of other
						entities in which the business entity owns an interest.
2. Except as otherwise provided in subsection
						3 and chapter 363C of NRS, for the purpose of determining whether a person or
						other entity is subject to the commerce tax, a person or other entity is a
						business entity if the person is:
(a) An
						entity organized pursuant to title 7 of NRS or another equivalent statute of
						this State or another jurisdiction, other than an entity organized pursuant to
						chapter 82 or 84 of NRS.
(b) A
						state, national, domestic or foreign bank, whether organized under the laws of
						this State, another state or another country, or under federal law.
(c) A savings and loan association or savings
						bank, whether organized under the laws of this State, another state or another
						country, or under federal law.
(d) A
						partnership governed by chapter 87 of NRS or another equivalent statute of this
						State or another jurisdiction.
(e) A
						registered limited-liability partnership registered with the Secretary of State
						pursuant to
						NRS
						87.440 to
						87.500,
						inclusive.
(f) A business
						association.
(g) A joint venture,
						except a joint operating or co-ownership arrangement which meets the
						requirements of 26 C.F.R. § 1.761 - 2(a)(3), Treas. Reg. §
						1.761-2(a)(3), that elects out of federal partnership treatment as provided by
						26
						U.S.C. §
											761(a).
(h) A joint stock company.
(i) A holding company.
(j) A natural person who is required to file
						with the Internal Revenue Service a:
(1)
						Schedule C (Form 1040), Profit or Loss from Business, or its equivalent or
						successor form;
(2) Schedule E (Form
						1040), Supplemental Income and Loss, or its equivalent or successor form, if an
						activity of the natural person is reported on Part I of that Schedule;
						or
(3) Schedule F (Form 1040),
						Profit or Loss from Farming, or its equivalent or successor
						form.
(k) Any other person
						engaging in a business in this State.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › General Provisions for Business Entities › Section 363C.220 - Requirement to file Nevada Commerce Tax Return; simplified reporting method for business entity with gross revenue less than $4,000,000

Current through June 11, 2024
1. Each business entity engaging in a
						business in this State during a taxable year must file a Nevada Commerce Tax
						Return for that taxable year pursuant to subsection 2 of NRS 363C.200,
						regardless of whether the business entity is liable for payment of the commerce
						tax pursuant to NRS 363C.300 to 363C.560, inclusive.
2. A business entity engaging in a business
						in this State whose Nevada gross revenue for a taxable year is less than
						$4,000,000 shall provide on its Nevada Commerce Tax Return only the following
						information:
(a) The taxable year;
(b) The tax identification number issued to
						the business entity by the Department;
(c) The NAICS code that corresponds to the
						business category in which the business entity is primarily engaged, as set
						forth in NRS 363C.310 to 363C.550, inclusive, or, if the NAICS code of the
						business entity does not correspond to a business category set forth in those
						sections, the NAICS code of the business entity;
(d) The legal name and address of the
						business entity; and
(e) The
						affirmation of the business entity or the business entity's authorized
						representative, signed under penalty of perjury, that the Nevada gross revenue
						of the business entity for the taxable year was less than
						$4,000,000.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › General Provisions for Business Entities › Section 363C.230 - Calculation of uncompensated care deduction for health care providers

Current through June 11, 2024
1. For the purpose of calculating the amount
						of the deduction from gross revenue set forth in paragraphs (i) and (j) of
						subsection 1 of NRS 363C.210, the actual cost to a health care provider for
						uncompensated care is an amount equal to the operating expenses of the health
						care provider for the most recent federal tax year of the health care provider,
						multiplied by:
(a) The uncompensated care
						ratio of the health care provider calculated for the most recent federal tax
						year of the health care provider; or
(b) If the health care provider elects to use
						the uncompensated care ratio calculated for the most recent report filed by the
						health care provider pursuant to subsection 3 of NRS 449.490, the uncompensated
						care ratio calculated for that report. A health care provider that elects to
						use the uncompensated care ratio described in this subsection shall maintain
						sufficient records to verify the validity of the calculation of the
						uncompensated care ratio.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › General Provisions for Business Entities › Section 363C.240 - Change of NAICS code category and rate used to calculate amount of tax

Current through June 11, 2024
1. For the purpose of determining the rate
						used to calculate the amount of commerce tax required to be paid by a business
						entity pursuant to sections 24 to 49, inclusive, of Senate Bill No. 483,
						chapter 487, Statutes of Nevada 2015, at page 2889 (NRS 363C.310 to 363C.560,
						inclusive), the business category of the business entity is:
(a) The NAICS code designated by the business
						entity pursuant to subsection 2; or
(b) If the NAICS code designated by the
						business entity is changed pursuant to subsection 3 or 4, the NAICS code of the
						business entity as determined pursuant to subsection 3 or
						4.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › General Provisions for Business Entities › Section 363C.250 - Waiver or reduction of penalty and interest for estimated returns; disallowance of interest on overpayment made intentionally or by reason of carelessness

Current through June 11, 2024
1. In addition to
						the grounds for a waiver or reduction of the penalty and interest for a late
						payment of the commerce tax set forth in NAC 360.396, the Department may waive
						or reduce a penalty or interest, or both, for a late payment of the commerce
						tax if the Nevada Commerce Tax Return was timely filed pursuant to subsection 2
						of section 20 of Senate Bill No. 483, chapter 487, Statutes of Nevada 2015, at
						page 2884 (NRS 363C.200 ), and the Department determines that the late payment
						was made because, in calculating the Nevada gross revenue of the taxpayer, the
						taxpayer or the taxpayer's agent relied on:
(a) The commerce tax calculations of the
						taxpayer for the taxable year immediately preceding the taxable year for which
						the commerce tax was paid; or
(b)
						Federal income tax calculations of the taxpayer for the most recent federal tax
						year of the taxpayer.