Nevada Statutes

TITLE 32 - REVENUE AND TAXATION

Chapter 360 - General Provisions
- ABATEMENT OF TAXES ON BUSINESS
- ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCALGOVERNMENTS
- ADMINISTRATION
- DEFINITIONS
- DETERMINATION OF DEFICIENT PAYMENT
- DETERMINATION OF JEOPARDIZED TAXES
- DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCALGOVERNMENTS
- MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS
- PAYMENT OF TAXES AND FEES
- PENALTIES
- PROCEDURES FOR COLLECTION AND ENFORCEMENT
- RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
- STATE BUSINESS LICENSES
Chapter 360A - Administration of Certain Taxes and Fees on Fuels
- DETERMINATION OF DEFICIENT PAYMENT
- DETERMINATION OF JEOPARDIZED TAXES AND FEES
- GENERAL PROVISIONS
- PAYMENT OF TAXES AND FEES
- PROCEDURES FOR COLLECTION AND ENFORCEMENT
- RIGHTS OF TAXPAYERS
Chapter 360B - Sales and Use Tax Administration
- GENERAL PROVISIONS
- STREAMLINED SALES AND USE TAX AGREEMENT
Chapter 361 - Property Tax
- ALLODIAL TITLE
- ASSESSMENT
- COLLECTION OF TAXES
- CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS
- DISTRIBUTION AND APPORTIONMENT
- EQUALIZATION
- GENERAL PROVISIONS
- LEVY OF TAX
- PARTIAL ABATEMENT OF TAX
- POSTPONEMENT OF PAYMENT OF TAX
Chapter 361A - Taxes on Agricultural Real Property and Open Space
- ASSESSMENT OF AGRICULTURAL PROPERTY
- ASSESSMENT OF OPEN SPACE
- GENERAL PROVISIONS
- PARTIAL DEFERRED TAXATION AND RECAPTURE OF TAX
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
- ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS
- ASSESSMENT OF PATENTED MINES AND MINING CLAIMS
- GENERAL PROVISIONS
Chapter 363A - Taxes on Financial Institutions
- ADMINISTRATION
- GENERAL PROVISIONS
- IMPOSITION AND COLLECTION
- MISCELLANEOUS PROVISIONS
- OVERPAYMENTS AND REFUNDS
Chapter 363B - Business Tax
- ADMINISTRATION
- GENERAL PROVISIONS
- IMPOSITION AND COLLECTION
- MISCELLANEOUS PROVISIONS
- OVERPAYMENTS AND REFUNDS
Chapter 364 - License Taxes
- AFFIDAVIT OF APPLICANT FOR LICENSE TO SELL RETAILMERCHANDISE
- COUNTY BUSINESS LICENSES
- EXEMPTIONS AND PENALTIES
- TAXES AND FEES MEASURED BY INCOME OR REVENUE OF PRIVATEENTERPRISE
- TAXES ON RENTAL OF TRANSIENT LODGING
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
- ADMINISTRATION
- COLLECTION AND PAYMENT
- DISTRIBUTION AND USE OF PROCEEDS
- EXEMPTIONS
- GENERAL PROVISIONS
- IMPOSITION OF TAX
- LICENSES AND BONDS
- OVERPAYMENTS AND REFUNDS
- PENALTIES AND ENFORCEMENT
- RECORDS, REPORTS AND EXAMINATIONS
Chapter 366 - Tax on Special Fuel
- ADMINISTRATION
- COLLECTION AND PAYMENT
- DISTRIBUTION OF PROCEEDS
- GENERAL PROVISIONS
- IMPOSITION OF TAX
- LICENSES AND BONDS
- OVERPAYMENTS AND REFUNDS
- PENALTIES AND ENFORCEMENT
- RECORDS AND REPORTS
Chapter 368A - Tax on Live Entertainment
- ADMINISTRATION
- GENERAL PROVISIONS
- IMPOSITION AND COLLECTION
- MISCELLANEOUS PROVISIONS
- OVERPAYMENTS AND REFUNDS
Chapter 369 - Intoxicating Liquor: Licenses and Taxes
- ALCOHOLIC BEVERAGE AWARENESS PROGRAMS
- ENFORCEMENT AND PENALTIES
- EXCISE TAXES
- GENERAL PROVISIONS
- LICENSES
- SHIPMENTS TO EXEMPT PERSONS FOR PERSONAL OR HOUSEHOLD USE
- SUPPLIERS, IMPORTERS AND PERMISSIBLE PERSONS
- WHOLESALE DEALERS AND RETAIL LIQUOR STORES
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers
- CIGARETTES
- MISCELLANEOUS PROVISIONS
- OTHER PRODUCTS MADE FROM TOBACCO
- SUPERVISION OF MANUFACTURERS OF TOBACCO PRODUCTS
Chapter 370A - Manufacturers of Tobacco Products
- 370A.010 - Definitions.
- 370A.020 - “Adjusted for inflation” defined.
- 370A.030 - “Affiliate” defined.
- 370A.040 - “Allocable share” defined.
- 370A.050 - “Cigarette” defined.
- 370A.060 - “Manufacturer of tobacco products” defined.
- 370A.070 - “Master Settlement Agreement” defined.
- 370A.080 - “Participating manufacturer” defined.
- 370A.090 - “Qualified escrow fund” defined.
- 370A.100 - “Released claims” defined.
- 370A.110 - “Releasing parties” defined.
- 370A.120 - “Units sold” defined.
- 370A.130 - Adoption of regulations to ascertain amount of excise tax collected from each manufacturer.
- 370A.140 - Participation in Master Settlement Agreement or deposits into qualified escrow fund required.
- 370A.150 - Deposits into escrow: Disposition of interest; release of principal. [Effective until the date a court of competent jurisdiction enters a judgment determining that subsection 2 of this sect
- 370A.160 - Compliance by manufacturer: Annual certification; enforcement; penalties for violations.
Chapter 371 - Governmental Services Tax
- 371.010 - Short title.
- 371.020 - Definitions.
- 371.030 - Basic governmental services tax: Imposition.
- 371.040 - Basic governmental services tax: Annual amount.
- 371.043 - Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 400,000.
- 371.045 - Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 400,000 or more.
- 371.047 - Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.
- 371.050 - Valuation of vehicles.
- 371.060 - Schedules for depreciation; minimum amount of tax.
- 371.070 - Reduction for initial registration of certain vehicles after beginning of period of registration.
- 371.080 - Reduction on cessation of exemption of certain vehicles because of change of ownership.
- 371.085 - Proration of tax by interstate motor carrier.
- 371.090 - Computation of tax and penalty.
- 371.100 - Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions.
- 371.101 - Exemption of vehicle registered by surviving spouse.
- 371.102 - Exemption of vehicle registered by person who is blind.
- 371.103 - Exemption of vehicle registered by veteran.
- 371.1035 - Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for Veterans’ Homes.
- 371.104 - Exemptions for veteran with a disability and surviving spouse.
- 371.105 - Time for claiming exemption and making designation; limitation on total exemption per fiscal year.
- 371.106 - Owner to notify Department of cessation of exemption; penalty.
- 371.107 - Duties of county assessor in county whose population is 50,000 or more.
- 371.110 - Due date.
- 371.120 - Collection; issuance of receipt.
- 371.125 - Designation of county assessor of county whose population is less than 50,000 as agent to assist in collection of tax and administration of exemptions.
- 371.130 - Delinquency.
- 371.140 - Penalty for delinquency; proof of nonoperation; exceptions.
- 371.150 - Collection of current tax; circumstances precluding imposition of penalty.
- 371.160 - Effect of failure of bank to pay check in payment of tax or penalty on first presentation.
- 371.170 - Exemption from penalty when vehicle repossessed; conditions.
- 371.180 - Waiver of penalties accruing before transfer of vehicle.
- 371.190 - Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale.
- 371.200 - Notice to legal owner before sale of vehicle.
- 371.210 - Payment of tax, penalties and costs by legal owner before sale; return of vehicle.
- 371.220 - Refund of tax or penalty erroneously collected.
Chapter 372 - Sales and Use Taxes
- ADMINISTRATION
- EXEMPTIONS
- GENERAL PROVISIONS
- MISCELLANEOUS PROVISIONS
- OVERPAYMENTS AND REFUNDS
- PENALTIES
- RETURNS AND PAYMENTS
- SALES TAX
- SECURITY
- USE TAX
Chapter 372A - Tax on Controlled Substances
- 372A.010 - Definitions.
- 372A.020 - “Controlled substance” defined.
- 372A.030 - “Marijuana” defined.
- 372A.040 - “Sell” defined.
- 372A.050 - Department to adopt regulations.
- 372A.060 - Applicability of chapter; no immunity from criminal prosecution.
- 372A.070 - Registration with Department as dealer; payment and calculation of tax; identifying information in tax return; civil penalty; action for enforcement.
- 372A.080 - Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.
- 372A.090 - Revenue stamps: Design, printing and sale; record of stamps sold.
- 372A.100 - Destruction of spoiled or unusable revenue stamps.
- 372A.110 - Deposit and allocation of taxes, fees and penalties collected.
- 372A.120 - Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.
Chapter 373 - County Taxes on Fuel
- 373.010 - Short title.
- 373.020 - Definitions.
- 373.0205 - “Acquisition” and “acquire” defined.
- 373.021 - “Board” defined.
- 373.022 - “City” defined.
- 373.023 - “Commission” defined.
- 373.024 - “Cost of the project” defined.
- 373.0245 - “Department” defined.
- 373.025 - “Federal securities” defined.
- 373.026 - “Fixed guideway” defined.
- 373.027 - “Improvement” and “improve” defined.
- 373.028 - “Project” defined.
- 373.029 - “Town” defined.
- 373.030 - Imposition of tax in certain counties.
- 373.040 - Regional transportation commission: Number, selection and terms of representatives.
- 373.050 - Regional transportation commission: Organization; meetings.
- 373.055 - Regional transportation commission: Designation as metropolitan planning organization; duties.
- 373.060 - Effective date of tax imposed pursuant to NRS 373.030
- 373.065 - Additional taxes in counties whose population is less than 400,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of procee
- 373.066 - Additional taxes in certain counties whose population is 100,000 or more but less than 400,000: Imposition; rates and annual increases; approval of voters; effective dates.
- 373.067 - Taxes imposed pursuant to NRS 373.066
- 373.068 - Taxes imposed pursuant to NRS 373.066
- 373.070 - Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing.
- 373.075 - Mandatory provision of amendatory ordinance.
- 373.080 - Transmittal to counties of taxes collected by Department; reimbursement for costs.
- 373.090 - Place of sale of fuel.
- 373.100 - Redistribution of taxes, penalties and interest by Department.
- 373.110 - Distribution and use of net proceeds of taxes; regional street and highway fund.
- 373.113 - Powers of commission: Federal money and projects; conduct of hearings.
- 373.115 - Powers of commission: Creation of fund to match federal money.
- 373.116 - Powers of commission: Real and personal property; eminent domain; adoption of regulations.
- 373.1161 - Powers of commission: Capacity to sue and be sued; preparation and approval of budgets; plans for transportation; insurance.
- 373.1163 - Powers of commission: Security; employment of personnel.
- 373.1165 - Powers of commission: Exclusive operation of system of transportation; use of rights-of-way; entry into contracts and other agreements.
- 373.117 - Authority of commission and certain counties and cities to establish or operate public transit system; special procedures for procurement and requirements for development of fixed guideway s
- 373.118 - Powers of commission: Parking facilities or parking spaces for general public and public employees.
- 373.1183 - Counties whose population is 400,000 or more: Construction, installation and maintenance of benches, shelters and transit stops for passengers of public mass transportation.
- 373.1185 - Counties whose population is 400,000 or more: Advisory committee concerning construction, installation and maintenance of benches, shelters and transit stops.
- 373.119 - Use of certain collections from sale of fuel for boats; monthly reports by marinas.
- 373.120 - Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State.
- 373.130 - Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund.
- 373.131 - Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund.
- 373.140 - Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project.
- 373.143 - Annual report to Department by commission in county which has population of less than 100,000.
- 373.146 - Commission in county whose population is 400,000 or more to cooperate with local air pollution control board and regional planning coalition; prerequisites to adoption or amendment by commis
- 373.150 - Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects.
- 373.160 - Pledges and liens to secure payment of revenue bonds or other securities.
- 373.190 - Sale of revenue bonds.
Chapter 374 - Local School Support Tax
- ABATEMENTS
- ADMINISTRATION
- EXEMPTIONS
- GENERAL PROVISIONS
- MISCELLANEOUS PROVISIONS
- OVERPAYMENTS AND REFUNDS
- PENALTIES
- RETURNS AND PAYMENTS
- SALES TAX
- SECURITY
- USE TAX
Chapter 374A - Local Tax for Extraordinary Maintenance, Repair or Improvement of School Facilities
- 374A.010 - Imposition of tax in certain counties; rate of tax.
- 374A.020 - Collection and administration of tax; distribution and use of proceeds.
- 374A.030 - Sales and Use Tax Account: Remittances; deposits; transfers.
Chapter 375 - Taxes on Transfers of Real Property
- ADMINISTRATION
- ENFORCEMENT
- GENERAL PROVISIONS
- RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
Chapter 375A - Tax on Estates
- ADMINISTRATION
- DETERMINATION OF DOMICILE BY ARBITRATION: ALTERNATIVEMETHOD
- DISTRIBUTION OF PROCEEDS
- IMPOSITION, PAYMENT AND COLLECTION OF TAX
- INTERSTATE ARBITRATION OF DEATH TAXES (UNIFORM ACT)
- INTERSTATE COMPROMISE OF DEATH TAXES (UNIFORM ACT)
- JURISDICTION OF DISTRICT COURT TO HEAR AND DETERMINEDISPUTES RELATING TO TAX
Chapter 375B - Generation-Skipping Transfer Tax
- COLLECTION OF TAX
- DISTRIBUTION OF PROCEEDS
- GENERAL PROVISIONS
- IMPOSITION OF TAX
- MISCELLANEOUS PROVISIONS
- PAYMENTS AND DETERMINATIONS
Chapter 376A - Taxes for Development of Open-Space Land
- 376A.010 - Definitions.
- 376A.020 - Adoption of open-space plan in certain counties. [Effective through September 30, 2029.]
- 376A.030 - Authority of board of county commissioners following adoption of open-space plan.
- 376A.035 - Special election for NRS 376A.040
- 376A.040 - Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective through September 30, 2029.]
- 376A.050 - Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective through September 30, 2029.]
- 376A.060 - Mandatory provisions of ordinance imposing sales and use tax.
- 376A.070 - Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.]
- 376A.080 - Use of proceeds of tax imposed pursuant to NRS 376A.050
Chapter 377 - City-County Relief Tax
- 377.010 - Short title.
- 377.020 - Definitions.
- 377.030 - County ordinance imposing tax: Enactment; date of imposition of tax.
- 377.040 - County ordinance imposing tax: Mandatory provisions.
- 377.050 - Remittances to Department; deposits in Sales and Use Tax Account; transfers.
- 377.055 - Allocation and deposit of proceeds of basic city-county relief tax.
- 377.057 - Distribution of supplemental city-county relief tax.
- 377.060 - Redistribution by Department.
Chapter 377A - Taxes for Miscellaneous Special Purposes
- 377A.010 - Definitions.
- 377A.011 - “Agriculture” defined.
- 377A.012 - “Board” defined.
- 377A.014 - “Construction, maintenance and repair” defined.
- 377A.0145 - “Facility for senior citizens” defined.
- 377A.015 - “Library” defined.
- 377A.0155 - “Park” defined.
- 377A.016 - “Public transit system” defined.
- 377A.017 - “Recreational facility” defined.
- 377A.0175 - “Recreational program” defined.
- 377A.018 - “Senior citizen” defined.
- 377A.019 - “Services for senior citizens” defined.
- 377A.020 - Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates.
- 377A.030 - Mandatory provisions of ordinance imposing tax.
- 377A.040 - Mandatory provision of ordinance amending ordinance imposing tax.
- 377A.050 - Remittances to Department; deposit in Sales and Use Tax Account; distribution.
- 377A.060 - Redistribution by Department.
- 377A.062 - Fund for county swimming pool: Deposit and use of net tax proceeds.
- 377A.064 - County fund for promotion of tourism: Deposit of net tax proceeds.
- 377A.068 - Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds.
- 377A.070 - Public transit fund: Deposit of net tax proceeds.
- 377A.080 - Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation
- 377A.090 - Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners.
- 377A.092 - Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds.
- 377A.094 - Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners.
- 377A.100 - Ordinances for issuance of certain bonds or other securities: Authorized covenants; pledged revenues.
- 377A.110 - Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendm
- 377A.115 - Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification.
- 377A.120 - Department’s authority to act for counties.
- 377A.130 - Public transit system: Services.
- 377A.140 - Public transit system in larger counties: Provision of on-call public transit system and programs to reduce or manage motor vehicle traffic.
Chapter 377B - Tax for Infrastructure
- 377B.010 - Definitions.
- 377B.020 - “Solid waste” defined.
- 377B.030 - “Wastewater facilities” defined.
- 377B.040 - “Water authority” defined.
- 377B.050 - “Water facilities” defined.
- 377B.100 - County ordinance imposing tax: Enactment; contents; periodic review of necessity for continued imposition; public hearing; plan for expenditure of proceeds; impairment of outstanding obliga
- 377B.110 - Mandatory provisions of ordinance imposing tax.
- 377B.120 - Mandatory provision of ordinance amending ordinance imposing tax.
- 377B.130 - Remittances to Department; deposit in Sales and Use Tax Account; distribution.
- 377B.140 - Redistribution by Department.
- 377B.150 - Infrastructure fund: Deposit of net tax proceeds.
- 377B.160 - Infrastructure fund: Expenditure of principal, interest and income.
- 377B.170 - Water authority in larger counties required to enter into interlocal agreement to provide distribution from infrastructure fund to certain cities, towns and other public entities.
- 377B.180 - Annual report of city, town or other public entity in interlocal agreement with water authority for distribution from infrastructure fund.
- 377B.190 - Money for payment of cost of project for which tax was imposed: Issuance of bonds or other obligations; direct distribution from infrastructure fund; authority of board of county commission
- 377B.200 - Covenant or other provision to pledge and create lien upon tax proceeds, revenue generated by project or proceeds of certain securities.