Chapter 360 - General Provisions
- ABATEMENT OF TAXES ON BUSINESS
- 360.750 - Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Commission on Economic Development, Nevada Tax Commission, applicant for abatement, business ap
- 360.755 - Partial abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certai
- 360.757 - Notice required before Commission on Economic Development takes action on application for abatement.
- ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCALGOVERNMENTS
- 360.800 - Definitions.
- 360.805 - “Affected local government” defined.
- 360.810 - “Local government” defined.
- 360.815 - “Public utility” defined.
- 360.820 - “Telecommunication service” defined.
- 360.825 - Acquisition of certain public utilities: Requirements for payments in lieu of taxes and franchise fees; distributions to local governments based on assessed valuation of taxable property.
- 360.830 - Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.
- 360.835 - Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.
- ADMINISTRATION
- 360.010 - Nevada Tax Commission: Creation; composition; Chair.
- 360.020 - Qualifications of commissioners.
- 360.030 - Limitations on appointment of commissioners; terms; removal from office.
- 360.050 - Compensation of commissioners.
- 360.070 - Location of office of Nevada Tax Commission; hours of operation.
- 360.080 - Quorum; voting by commissioners.
- 360.090 - Adoption of regulations by Nevada Tax Commission governing business of Commission and Department.
- 360.092 - Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money.
- 360.093 - Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties.
- 360.095 - Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.
- 360.100 - Annual report by Department; statements to be furnished to Governor.
- 360.105 - Submission of proposed budget and legislation of Department to Nevada Tax Commission; submission of biennial report of Department to Nevada Tax Commission and Legislature.
- 360.120 - Department of Taxation: Creation; head of Department; Executive Director.
- 360.130 - Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.
- 360.140 - Organization of Department; hiring and assignment of employees.
- 360.145 - Employees of Department: Evaluation on basis of assessments or collections prohibited.
- 360.200 - General powers of Department.
- 360.205 - Power of Department to deny license or permit to applicant who is liable to Department.
- 360.210 - Power of Department to appraise and assess property.
- 360.215 - Powers and duties of Department regarding county assessors, assessment procedures and equalization.
- 360.220 - Duty of Department to require local governments to submit fiscal information.
- 360.225 - Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Commission on Economic Development.
- 360.230 - Duty of Department to investigate property escaping taxation and require placement on tax roll.
- 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion.
- 360.233 - Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.
- 360.235 - Refund or credit to taxpayer after audit.
- 360.236 - Overpayments: Credit against other amounts due required before any refund.
- 360.238 - Department may charge fee for returned checks.
- 360.240 - Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.
- 360.245 - Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada T
- 360.247 - Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection
- 360.250 - Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying
- 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution.
- 360.262 - Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.
- 360.263 - Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.
- 360.265 - Power of Nevada Tax Commission regarding uncollectible debts.
- 360.270 - Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.
- 360.271 - Deposit of money received by Department in lieu of surety bond.
- 360.278 - Authority to engage service of armored car.
- 360.279 - Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.
- 360.280 - Duties of county assessor and board of county commissioners.
- 360.283 - Annual determination of population of towns, townships, cities and counties.
- 360.285 - Certification of population by Governor.
- DEFINITIONS
- DETERMINATION OF DEFICIENT PAYMENT
- 360.300 - Computation of tax, contribution or premium by Department; penalty for failure to file return.
- 360.320 - Offsetting of certain overpayments; calculation of penalties and interest.
- 360.330 - Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.
- 360.340 - Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.
- 360.350 - Notice of determination required; method and effect of service.
- 360.355 - Time for provision of notice of determination.
- 360.357 - Tolling of period for issuance of notice of determination when taxpayer files claim for refund.
- 360.360 - Redetermination: Petition; time for filing.
- 360.365 - Redetermination: Contents of petition and accompanying materials.
- 360.370 - Redetermination: Oral hearing; notice; continuances.
- 360.380 - Redetermination: Change in determined amount; limitations.
- 360.390 - Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.
- 360.395 - Redetermination: Prerequisites to judicial review of final order; credit or refund.
- 360.400 - Time for payment of determined amount; penalty for delinquency in payment.
- DETERMINATION OF JEOPARDIZED TAXES
- DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCALGOVERNMENTS
- 360.600 - Definitions.
- 360.605 - “Account” defined.
- 360.610 - “County” defined.
- 360.620 - “Enterprise district” defined.
- 360.640 - “Local government” defined.
- 360.650 - “Special district” defined.
- 360.660 - Local Government Tax Distribution Account: Creation; administration by Executive Director.
- 360.670 - Eligibility for allocation from Account.
- 360.680 - Annual allocations from Account.
- 360.690 - Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets.
- 360.695 - Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.
- 360.698 - Pledge of percentage of revenue to payment of bonds.
- 360.700 - Guaranteed allocation from Account for tax proceeds pledged to secure obligations.
- 360.710 - Determination of whether governmental entity is enterprise district.
- 360.720 - Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.
- 360.730 - Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.
- 360.740 - Request of newly created local government or special district for allocation from Account.
- MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS
- PAYMENT OF TAXES AND FEES
- PENALTIES
- PROCEDURES FOR COLLECTION AND ENFORCEMENT
- RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
- 360.2905 - Citation of NRS 360.291
- 360.291 - Taxpayers’ Bill of Rights.
- 360.2915 - Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.
- 360.292 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.
- 360.2925 - Provision of instructions and information to taxpayer liable for first time for taxes on business.
- 360.293 - Provision of response to request submitted by taxpayer.
- 360.2935 - Refund to taxpayer of overpayment together with payment of interest.
- 360.2937 - Amount of interest required on overpayment of certain taxes, fees and assessments.
- 360.294 - Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.
- STATE BUSINESS LICENSES
- 360.760 - Definitions.
- 360.765 - “Business” defined.
- 360.767 - “Exhibition” defined.
- 360.773 - “State business license” defined.
- 360.774 - “Unauthorized alien” defined.
- 360.775 - “Wages” defined.
- 360.780 - Participants in exhibition: Exemption from licensing requirement.
- 360.782 - Limitation on number of licenses natural person is required to obtain.
- 360.784 - Annual fee for license: Amount; submission; penalty for late payment.
- 360.787 - Payment of licensing fees by operator of facility where exhibition is held; regulations.
- 360.790 - Deposit of proceeds in State General Fund.
- 360.795 - Confidentiality of records and files of Department.
- 360.796 - Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.
- 360.798 - Enforcement of provisions: Revocation or suspension of license; denial of new license.