2005 Nevada Revised Statutes - Chapter 360 — General Provisions

Title 32 - REVENUE AND TAXATION

CHAPTER 360 - GENERAL PROVISIONS

DEFINITIONS

NRS 360.001 Departmentand Executive Director defined.

NRS 360.005 Retailerdefined.

ADMINISTRATION

NRS 360.010 NevadaTax Commission: Creation; composition; Chairman.

NRS 360.020 Qualificationsof commissioners.

NRS 360.030 Limitationson appointment of commissioners; terms; removal from office.

NRS 360.050 Compensationof commissioners.

NRS 360.070 Locationof office of Nevada Tax Commission; hours of operation.

NRS 360.080 Quorum;voting by commissioners.

NRS 360.090 Adoptionof regulations by Nevada Tax Commission governing business of Commission andDepartment.

NRS 360.092 Adoptionof regulations by Nevada Tax Commission for electronic submission of returnsand remission of payments by credit card, debit card or electronic transfer ofmoney.

NRS 360.093 Adoptionof regulations by Nevada Tax Commission to carry out certain provisionsregarding waiver of taxes, penalties and interest, and imposition of penalties.

NRS 360.095 Principlesfor adoption of regulations, policies of enforcement and policies for auditingof taxpayers by Nevada Tax Commission.

NRS 360.100 Annualreport by Department; statements to be furnished to Governor.

NRS 360.105 Submissionof proposed budget and legislation of Department to Nevada Tax Commission;submission of biennial report of Department to Nevada Tax Commission andLegislature.

NRS 360.110 Printingby State Printing Division of Department of Administration. [Repealed.]

NRS 360.120 Departmentof Taxation: Creation; head of Department; Executive Director.

NRS 360.130 Dutiesof Executive Director; power of Nevada Tax Commission to authorize hearings andinvestigations; related powers.

NRS 360.140 Organizationof Department; hiring and assignment of employees.

NRS 360.145 Employeesof Department: Evaluation on basis of assessments or collections prohibited.

NRS 360.200 Generalpowers of Department.

NRS 360.205 Powerof Department to deny license or permit to applicant who is liable toDepartment.

NRS 360.210 Powerof Department to appraise and assess property.

NRS 360.215 Powersand duties of Department regarding county assessors, assessment procedures andequalization.

NRS 360.220 Dutyof Department to require local governments to submit fiscal information.

NRS 360.225 Dutyof Department to investigate eligibility for abatement, exemption or deferralof certain taxes; report to Commission on Economic Development.

NRS 360.230 Dutyof Department to investigate property escaping taxation and require placementon tax roll.

NRS 360.232 Auditsby Department: Notification of taxpayer and extension of date for completion.

NRS 360.233 Noticeof determination by Department that taxpayer is entitled to exemption or hasbeen taxed or assessed more than is required by law.

NRS 360.235 Refundor credit to taxpayer after audit.

NRS 360.238 Departmentmay charge fee for returned checks.

NRS 360.240 Powerof Department to summon witnesses and issue and seek enforcement of subpoenas;administration of oaths to witnesses.

NRS 360.245 Decisionof Department final unless appealed to Nevada Tax Commission; time for appeal;service of decision; review of certain decisions; judicial review; adoption ofregulations by Nevada Tax Commission; transmission of notice of certaindecisions on appeal.

NRS 360.247 Hearingon appeal concerning liability for tax must be open to public unless taxpayerrequests that it be closed.

NRS 360.250 Powersand duties of Nevada Tax Commission concerning assessment of property andcollection of taxes; sharing information; certificate of compliance with regulations;penalty for falsifying certificate; undercollections.

NRS 360.260 Powerof Nevada Tax Commission to institute and instigate action and prosecution.

NRS 360.263 Powerof Nevada Tax Commission to compromise liability of taxpayers under certaincircumstances; regulations.

NRS 360.265 Powerof Nevada Tax Commission regarding uncollectible debts.

NRS 360.270 Enumeratedpowers do not exclude necessary and proper power of Nevada Tax Commission orDepartment.

NRS 360.271 Depositof money received by Department in lieu of surety bond.

NRS 360.278 Authorityto engage service of armored car.

NRS 360.279 Transferof unclaimed security for closed accounts to State General Fund.

NRS 360.280 Dutiesof county assessor and board of county commissioners.

NRS 360.283 Annualdetermination of population of towns, townships, cities and counties.

NRS 360.285 Certificationof population by Governor.

NRS 360.287 Apportionmentof tax receipts to cities.

RIGHTS AND RESPONSIBILITIES OF TAXPAYERS

NRS 360.2905 Citationof NRS 360.291.

NRS 360.291 TaxpayersBill of Rights.

NRS 360.2915 Adoptionof regulations by Department: Taxpayers Bill of Rights; payment of taxes ininstallments.

NRS 360.292 Preparationand distribution of pamphlet regarding Taxpayers Bill of Rights.

NRS 360.2925 Provisionof instructions and information to taxpayer liable for first time for taxes onbusiness.

NRS 360.293 Provisionof response to request submitted by taxpayer.

NRS 360.2935 Refundto taxpayer of overpayment together with payment of interest.

NRS 360.294 Waiverof taxes, penalties and interest owed by taxpayers who rely on certain advice,opinions or audits.

PAYMENT OF TAXES AND FEES

NRS 360.295 Extensionof time for payment: Interest on amount due.

NRS 360.297 Jointand several liability of responsible persons.

NRS 360.299 Determinationof amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.

DETERMINATION OF DEFICIENT PAYMENT

NRS 360.300 Computationof tax, contribution or premium by Department; penalty for failure to filereturn.

NRS 360.320 Offsettingof certain overpayments; calculation of penalties and interest.

NRS 360.330 Penaltyfor deficiency resulting from negligence or intentional disregard of law orregulation.

NRS 360.340 Penaltyfor deficiency resulting from fraud or intentional evasion of payment of tax orfee or of regulations.

NRS 360.350 Noticeof determination required; method and effect of service.

NRS 360.355 Timefor provision of notice of determination.

NRS 360.357 Tollingof period for issuance of notice of determination when taxpayer files claim forrefund.

NRS 360.360 Redetermination:Petition; time for filing.

NRS 360.365 Redetermination:Contents of petition and accompanying materials.

NRS 360.370 Redetermination:Oral hearing; notice; continuances.

NRS 360.380 Redetermination:Change in determined amount; limitations.

NRS 360.390 Redetermination:Finality of order by officer of Department; appeal to Nevada Tax Commission;finality of decision of Commission.

NRS 360.395 Redetermination:Prerequisites to judicial review of final order; credit or refund.

NRS 360.400 Timefor payment of determined amount; penalty for delinquency in payment.

DETERMINATION OF JEOPARDIZED TAXES

NRS 360.412 Dutyof Department to make determination; service of notice.

NRS 360.414 Whenpayment due; finality of determination; penalty for delinquent payment.

NRS 360.416 Petitionfor redetermination; deposit of security.

PENALTIES

NRS 360.417 Penaltyfor failure to pay tax or fee.

NRS 360.419 Waiveror reduction of interest or penalty.

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

NRS 360.4193 Authorityof Department; prosecution by Attorney General; issuance of writ of attachment;effect of certificate of Department showing delinquency.

NRS 360.4195 Actionfor use tax: Manner of service of process.

 

Summary Judgment for Amount Due

NRS 360.420 Applicationfor entry of judgment: Authority of Department; certificate of delinquency.

NRS 360.425 Entryof judgment by county clerk; service of copy of judgment, application andcertificate by Department.

NRS 360.440 Execution:Issuance; sale.

NRS 360.450 Recordationof abstract or copy of judgment; effect and duration of resulting lien.

NRS 360.460 Extensionof lien.

NRS 360.470 Remediesof State are supplemental; additional requirements unimpaired.

 

Liens

NRS 360.473 Recordationof certificate of delinquency; resulting lien; duration and extension of lien.

NRS 360.475 Departmentmay release or subordinate lien; evidentiary effect of certificate of releaseor subordination.

 

Priority of Taxes and Related Liens

NRS 360.480 Casesof priority; subordination to prior recorded liens and certain other debts.

 

Warrant for Collection

NRS 360.483 Issuance;effect; levy and sale.

NRS 360.485 Feesfor services of sheriff or constable; approval of fees for publication innewspaper; obligation for payment of fees, commissions and expenses.

 

Miscellaneous Procedures

NRS 360.489 Determinationof amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers. [Replacedin revision by NRS 360.299.]

NRS 360.490 Penaltyfor operation of business without permit or license; issuance of order to lockand seal business.

NRS 360.500 Deliveryof order to lock and seal business to sheriff for enforcement.

NRS 360.510 Noticeof delinquency and demand to transmit certain assets: Issuance and effect.

NRS 360.520 Limitationon withholding or transmitting assets.

NRS 360.525 Successoror assignee to withhold tax or equivalent assets from purchase price; liabilityfor failure to withhold sufficient amount; release.

NRS 360.530 Seizureof property by Department for payment of sales or use tax or other excise taxdue.

NRS 360.535 Regulationsconcerning claims of ownership interest in property transmitted to or seized byDepartment by person who does not owe tax.

NRS 360.540 Serviceand contents of notice of sale of property seized to pay taxes.

NRS 360.550 Saleof property for delinquent taxes.

NRS 360.560 Returnof excess proceeds of sale; right of other lienholder; State Treasurer to actas trustee.

DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS

NRS 360.600 Definitions.

NRS 360.605 Accountdefined.

NRS 360.610 Countydefined.

NRS 360.620 Enterprisedistrict defined.

NRS 360.640 Localgovernment defined.

NRS 360.650 Specialdistrict defined.

NRS 360.660 LocalGovernment Tax Distribution Account: Creation; administration by ExecutiveDirector.

NRS 360.670 Eligibilityfor allocation from Account.

NRS 360.680 Annualallocations from Account.

NRS 360.690 Establishmentof base monthly allocations from Account; remission of allocations to localgovernments; estimates of allocations for future year for use in preparation ofbudgets.

NRS 360.695 Adjustmentof allocation to local government or special district after decrease inpopulation and assessed valuation of taxable property.

NRS 360.698 Pledgeof percentage of revenue to payment of bonds.

NRS 360.700 Guaranteedallocation from Account for tax proceeds pledged to secure obligations.

NRS 360.710 Determinationof enterprise districts.

NRS 360.720 Enterprisedistricts prohibited from pledging revenue from Account to secure obligations;qualifications of certain governmental entities for allocations from Account.

NRS 360.730 Establishmentof alternative formula for distribution of taxes in Account by cooperativeagreement.

NRS 360.740 Requestof newly created local government or special district for allocation fromAccount.

ABATEMENT OF TAXES ON NEW OR EXPANDED BUSINESS

NRS 360.750 Partialabatement of certain taxes imposed on new or expanded businesses: Powers andduties of Commission on Economic Development, Nevada Tax Commission, applicantfor abatement, business approved for abatement and county treasurer.

STATE BUSINESS LICENSES

NRS 360.760 Definitions.

NRS 360.765 Businessdefined.

NRS 360.767 Exhibitiondefined.

NRS 360.770 Employeedefined. [Repealed.]

NRS 360.773 Statebusiness license defined.

NRS 360.775 Wagesdefined.

NRS 360.780 Statebusiness license required; application and fee for license; activitiesconstituting conduct of business; participation in exhibition.

NRS 360.782 Limitationon number of licenses natural person is required to obtain.

NRS 360.784 Annualfee for license: Amount; submission; penalty for late payment.

NRS 360.785 Activitiesof natural person constituting business. [Repealed.]

NRS 360.787 Paymentof licensing fees by operator of facility where exhibition is held;regulations.

NRS 360.790 Depositof proceeds in State General Fund.

NRS 360.795 Confidentialityof records and files of Department.

NRS 360.798 Enforcementof provisions: Revocation or suspension of license; denial of new license.

ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCALGOVERNMENTS

NRS 360.800 Definitions.

NRS 360.805 Affectedlocal government defined.

NRS 360.810 Localgovernment defined.

NRS 360.815 Publicutility defined.

NRS 360.820 Telecommunicationsservice defined.

NRS 360.825 Acquisitionof certain public utilities: Requirements for payments in lieu of taxes andfranchise fees; distributions to local governments based on assessed valuationof taxable property.

NRS 360.830 Acquisitionor expansion of certain public utilities: Requirements for interlocalagreements for compensation of affected local governments.

NRS 360.835 Acquisitionor expansion of certain public utilities: Procedure upon failure to reachinterlocal agreement.

NRS 360.840 Adoptionof regulations by Nevada Tax Commission.

MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS

NRS 360.850 Distributionof money pledged pursuant to NRS 271.650;distribution and use of excess amounts; adoption of regulations by Nevada TaxCommission for collection and distribution of pledged money.

NRS 360.855 Distributionof money pledged pursuant to NRS 271A.070;distribution and use of excess amounts; adoption of regulations by Nevada TaxCommission for collection and distribution of pledged money.

_________

NOTE: The sections added to chapter 360 of NRS by sections 1 to 13,inclusive, of chapter 441, Statutes of Nevada 2005, have been codified as NRS 490.010 to 490.130, inclusive. (Ch. 490 of NRS)

DEFINITIONS

NRS 360.001 Departmentand Executive Director defined. As used inthis title, except as otherwise provided in chapters360A, 365, 366,371 and 373of NRS and unless the context requires otherwise:

1. Department means the Department of Taxation.

2. Executive Director means the Executive Directorof the Department of Taxation.

(Added to NRS by 1975, 1643; A 1999, 1000)

NRS 360.005 Retailerdefined. As used in this chapter, retailerhas the meaning ascribed to it in NRS372.055.

(Added to NRS by 1995, 1058)

ADMINISTRATION

NRS 360.010 NevadaTax Commission: Creation; composition; Chairman.

1. The Nevada Tax Commission, consisting of eightmembers appointed by the Governor, is hereby created.

2. The Governor shall designate one of thecommissioners to serve as Chairman of the Commission.

3. The Governor is an ex officio, nonvoting member ofthe Commission. He is not entitled to receive compensation for his services assuch ex officio member.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;1953, 547](NRS A 1969, 885; 1975, 1644; 1977, 1201; 1989, 306)

NRS 360.020 Qualificationsof commissioners.

1. Five of the commissioners must have at least 10years experience, respectively, in the following fields:

(a) Real property.

(b) Utility business.

(c) Agriculture and livestock business.

(d) Finance.

(e) Mining.

2. The remaining commissioners must be versed in otherareas of property taxation and must be sufficiently experienced in businessgenerally to be able to bring knowledge and sound judgment to the deliberationsof the Nevada Tax Commission.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;1953, 547](NRS A 1959, 630; 1969, 885; 1975, 1644; 1989, 306)

NRS 360.030 Limitationson appointment of commissioners; terms; removal from office.

1. Not more than five of the eight commissioners may be:

(a) Appointed from any one county in this State.

(b) Of the same political party.

2. After the initial terms, members serve terms of 4years, except when appointed to fill unexpired terms.

3. Any commissioner may be removed by the Governor if,in his opinion, that commissioner is guilty of malfeasance in office or neglectof duty.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;1953, 547](NRS A 1959, 630; 1969, 886; 1975, 1645; 1977, 1201; 1981, 64; 1989,306)

NRS 360.050 Compensationof commissioners.

1. The Chairman of the Nevada Tax Commission isentitled to receive an annual salary of $27,500.

2. Except as otherwise provided in NRS 360.010, each of the other commissionersis entitled to receive an annual salary of $20,000.

[16:177:1917; A 1919, 230; 1927, 332; NCL 6557] +[Part 19:295:1953](NRS A 1959, 783; 1969, 886; 1981, 1980; 1989, 1712; 2005, 22ndSpecial Session, 125)

NRS 360.070 Locationof office of Nevada Tax Commission; hours of operation. The Nevada Tax Commission shall:

1. Keep its office at Carson City, Nevada; and

2. Be in general session and open for the transactionof business during the usual hours and days in which public offices are keptopen.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]

NRS 360.080 Quorum;voting by commissioners.

1. Five members shall constitute a quorum for thetransaction of business.

2. The Chairman and each of the commissioners have avote upon all matters which come before the Nevada Tax Commission.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;1953, 547] + [Part 2:177:1917; 1919 RL p. 3196; NCL 6543](NRS A 1975, 1645;1989, 306)

NRS 360.090 Adoptionof regulations by Nevada Tax Commission governing business of Commission andDepartment. In addition to the other duties prescribedby title 32 of NRS, the members of the Nevada Tax Commission shall prescriberegulations for carrying on the business of the Nevada Tax Commission and ofthe Department.

[Part 2:177:1917; 1919 RL p. 3196; NCL 6543](NRS A1975, 1645; 1997, 2594)

NRS 360.092 Adoptionof regulations by Nevada Tax Commission for electronic submission of returnsand remission of payments by credit card, debit card or electronic transfer ofmoney. The Nevada Tax Commission shall adoptregulations providing for:

1. The electronic submission of returns to theDepartment; and

2. The payment of taxes, fees, interest and penaltiesto the Department through the use of credit cards, debit cards and electronictransfers of money.

(Added to NRS by 2003, 20th SpecialSession, 18)

NRS 360.093 Adoptionof regulations by Nevada Tax Commission to carry out certain provisionsregarding waiver of taxes, penalties and interest, and imposition of penalties. The Nevada Tax Commission shall adopt regulations to carryout the provisions of NRS 360.294 and 360.417.

(Added to NRS by 1999, 2480)

NRS 360.095 Principlesfor adoption of regulations, policies of enforcement and policies for auditingof taxpayers by Nevada Tax Commission. In theadoption of regulations, policies of enforcement, and policies for auditing oftaxpayers, with respect to all taxes and fees for whose administration theDepartment is responsible, the Nevada Tax Commission shall apply the followingprinciples:

1. Forms, instructions and regulations governing thecomputation of the amount of tax due must be brief and easily understood.

2. In cases where another authority, such as theUnited States or a local government, also imposes a tax upon the same propertyor revenue, the mechanism for collecting the tax imposed by the State must beas nearly compatible with the collection of the other taxes as is feasible.

3. Unless a change is made necessary by statute or topreserve compatibility with a tax imposed by another authority, the forms,instructions and regulations must remain the same from year to year, to makethe taxpayers liability as predictable as is feasible.

4. Exemptions or waivers, where permitted by statute,must be granted:

(a) Equitably among eligible taxpayers; and

(b) As sparingly as is consistent with the legislativeintent, to retain the broadest feasible base for the tax affected.

5. Audits and other procedures for enforcement must beapplied as uniformly as is feasible, not only as among persons subject to aparticular tax but also as among different taxes, but must consider a weightingof indicators of noncompliance.

6. Collection of taxes due must be pursued in anequitable manner, so that every taxpayer pays the full amount imposed by law.

(Added to NRS by 1993, 1232; A 2003, 20th SpecialSession, 18)

NRS 360.100 Annualreport by Department; statements to be furnished to Governor. The Department shall:

1. On or before January 15 of each year, prepare andpublish a report that shows the transactions and proceedings of the Departmentwhich took place during the immediately preceding fiscal year.

2. Upon request, furnish to the Governor statementsshowing the assessed value of property within or taxable by the State of Nevadaand its political subdivisions.

[19:177:1917; A 1939, 279; 1931 NCL 6559](NRS A1971, 198; 1975, 1645; 1997, 1414)

NRS 360.105 Submissionof proposed budget and legislation of Department to Nevada Tax Commission;submission of biennial report of Department to Nevada Tax Commission andLegislature.

1. The Department shall:

(a) In each even-numbered year, submit to the NevadaTax Commission, at the meeting conducted by the Commission pursuant to NRS 361.455 or, if no such meeting isconducted during that year, at the meeting conducted by the Commission pursuantto subsection 2, a copy of the proposed budget for the Department andlegislation proposed by the Department.

(b) Prepare a report for each biennium which details:

(1) The problem areas of compliance andcollection;

(2) Methods for improving taxpayer complianceand tax collections; and

(3) Complaints received from taxpayers,including a description of the type and number of complaints received.

(c) Submit a copy of the report to:

(1) The Nevada Tax Commission, at its firstmeeting in each odd-numbered year; and

(2) The Legislature on or before January 31 ofeach odd-numbered year.

2. If the Nevada Tax Commission does not meet pursuantto NRS 361.455 in an even-numbered year,it shall meet during June of that year to accept the proposed budget for theDepartment and legislation proposed by the Department.

(Added to NRS by 1991, 1581; A 1997, 2594)

NRS 360.110 Printingby State Printing Division of Department of Administration. Repealed. (See chapter 318, Statutes of Nevada 2005,at page 1094.)

 

NRS 360.120 Departmentof Taxation: Creation; head of Department; Executive Director.

1. The Department of Taxation is hereby created.

2. The head of the Department is the Nevada TaxCommission. The Chief Administrative Officer of the Department is the ExecutiveDirector, who is appointed by the Governor.

3. The Executive Director is in the unclassifiedservice of the State.

4. The Executive Director shall devote his entire timeand attention to the business of his office and shall not pursue any otherbusiness or occupation or hold any other office of profit which detracts fromthe full and timely performance of his duties.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;1953, 547] + [Part 19:295:1953](NRS A 1960, 394; 1961, 656; 1963, 1331; 1965,704; 1967, 1495; 1971, 1432; 1975, 1646; 1981, 1278)

NRS 360.130 Dutiesof Executive Director; power of Nevada Tax Commission to authorize hearings andinvestigations; related powers.

1. The Executive Director shall:

(a) Keep audio recordings or transcripts of allmeetings and full and correct records of all transactions and proceedings ofthe Nevada Tax Commission, the State Board of Equalization and the Department.

(b) Perform such other duties as may be required.

2. The Nevada Tax Commission shall have the power toauthorize the Executive Director or any other officer of the Department to holdhearings or make investigations, and upon any such hearing the ExecutiveDirector or officer shall have the authority to examine books, compel theattendance of witnesses, administer oaths and conduct investigations.

[Part 2:177:1917; 1919 RL p. 3196; NCL 6543] +[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A 1975, 1646; 2005, 1410)

NRS 360.140 Organizationof Department; hiring and assignment of employees.

1. The Executive Director shall organize the work ofthe Department in such a way as to secure maximum efficiency in the conduct ofthe Department and make possible a definite placing of responsibility. To thisend, the Executive Director may establish such organizational units within theDepartment as he deems necessary.

2. The Executive Director may employ such clerical orexpert assistance as may be required.

3. Persons employed by the Department may be assignedto stations, offices or locations selected by the Executive Director bothwithin the State and in other states where in the judgment of the ExecutiveDirector it is necessary to maintain personnel to protect, investigate andcollect revenues to which the State is entitled.

4. Any person assigned to a station, office orlocation as provided in subsection 3 shall be entitled to receive per diemallowance only when the business of the Department takes him away from theparticular station, office or location to which he is assigned.

[Part 2:177:1917; 1919 RL p. 3196; NCL 6543](NRS A1965, 308; 1975, 1646)

NRS 360.145 Employeesof Department: Evaluation on basis of assessments or collections prohibited. The Department shall not evaluate an employee of theDepartment on the basis of assessments or collections from taxpayers.

(Added to NRS by 1991, 1581)

NRS 360.200 Generalpowers of Department. The Department may exercisethe specific powers enumerated in this chapter and, except as otherwiseprovided by law, may exercise general supervision and control over the entirerevenue system of the State including the administration of the provisions ofchapter 397, Statutes of Nevada 1955, as amended (NRSchapter 372).

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A1975, 1648; 1977, 150)

NRS 360.205 Powerof Department to deny license or permit to applicant who is liable toDepartment. The Department may refuse to issueor renew any license or permit it is authorized to issue pursuant to theprovisions of this title if the applicant for the license or permit:

1. Is delinquent in the payment of any tax or feeadministered by the Department;

2. Has not paid a deficiency determination;

3. Is in default on a payment required pursuant to awritten agreement with the Department; or

4. Is otherwise liable to the Department for thepayment of money, including, without limitation, any penalties or interest owedon any other obligation to the Department.

(Added to NRS by 2005, 295)

NRS 360.210 Powerof Department to appraise and assess property. TheDepartment has the original power of appraisal and assessment of all propertymentioned in NRS 361.320.

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A1975, 1648)

NRS 360.215 Powersand duties of Department regarding county assessors, assessment procedures andequalization. The Department:

1. May assist the county assessors in appraisingproperty within their respective counties which the ratio study shows to be inneed of reappraisal.

2. Shall consult with and assist county assessors todevelop and maintain standard assessment procedures to be applied and used inall of the counties of the State, to ensure that assessments of property bycounty assessors are made equal in each of the several counties of this state.These procedures must include uniform methods for:

(a) Assessing, projecting and reporting constructionwork in progress and other new property; and

(b) Counting and reporting housing units.

3. Shall visit a selective cross section of assessableproperties within the various counties in cooperation with the county assessorand examine these properties and compare them with the tax roll and assist thevarious county assessors in correcting any inequalities found to exist withfactors of equal value and actual assessed value considered, and place upon therolls any property found to be omitted from the tax roll.

4. Shall carry on a continuing study, the object ofwhich is the equalization of property values between counties.

5. Shall carry on a program of in-service training forcounty assessors of the several counties of the State, and each year holdclasses of instruction in assessing procedure for the purpose of bringing eachcounty assessor and his authorized personnel the newest methods, procedures andpractices in assessing property. Expenses of attending such classes are aproper and allowable charge by the board of county commissioners in eachcounty.

6. Shall continually supervise assessment procedureswhich are carried on in the several counties of the State and advise countyassessors in the application of such procedures. The Department shall make acomplete written report to each session of the Legislature, which must includeall reports of its activities and findings and all recommendations which it hasmade to the several county assessors, and the extent to which therecommendations have been followed.

7. Shall carry on a continuing program to maintain andstudy the assessment of public utilities and all other property assessed by theDepartment to the end that the assessment is equalized with the propertyassessable by county assessors.

8. May conduct appraisals at the request of and inconjunction with any county assessor when the assessor considers suchassistance necessary. One-half of the cost of the appraisal must be paid by thecounty. In lieu of a cash payment, the county may provide labor, material orservices having a value equal to one-half of the appraisal cost.

9. Shall establish and maintain a manual of assessmentpolicies and procedures.

[Part 5.1:177:1917; added 1953, 551; A 1955,576](NRS A 1973, 328; 1975, 1647; 1981, 786; 1991, 1424)

NRS 360.220 Dutyof Department to require local governments to submit fiscal information. The Department shall require governing bodies of local governments,as defined in NRS 354.474, to submit abudget estimate of the local government expenses and income for the currentyear, and for the budget year, and a compilation of the actual local governmentexpenses and income for the last completed year, in such detail and form as maybe required by the Department, after hearing the advice and recommendations ofthe Committee on Local Government Finance.

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A1957, 574; 1965, 745; 1969, 1083; 1971, 126; 1975, 1648; 1997, 2594)

NRS 360.225 Dutyof Department to investigate eligibility for abatement, exemption or deferralof certain taxes; report to Commission on Economic Development.

1. During the course of an investigation undertakenpursuant to NRS 360.130 of a personclaiming:

(a) A partial abatement of property taxes pursuant to NRS 361.0687;

(b) An exemption from taxes pursuant to NRS 363B.120;

(c) A deferral of the payment of taxes on the sale ofcapital goods pursuant to NRS 372.397 or374.402; or

(d) An abatement of taxes on the gross receipts fromthe sale, storage, use or other consumption of eligible machinery or equipmentpursuant to NRS 374.357,

theDepartment shall investigate whether the person meets the eligibility requirementsfor the abatement, partial abatement, exemption or deferral that the person isclaiming.

2. If the Department finds that the person does not meetthe eligibility requirements for the abatement, exemption or deferral which theperson is claiming, the Department shall report its findings to the Commissionon Economic Development and take any other necessary actions.

(Added to by 1997, 3309; A 2003, 20thSpecial Session, 158)

NRS 360.230 Dutyof Department to investigate property escaping taxation and require placementon tax roll. The Department shall:

1. Diligently investigate any class or kind ofproperty believed to be escaping just taxation. In pursuance thereof, the Departmentmay examine the books and accounts of any person, copartnership or corporationdoing business in the State, when such an examination is deemed necessary to aproper determination of the valuation of any property subject to taxation, orthe determination of any licenses for the conduct of any business, or thedetermination of the net proceeds of any mine.

2. Require county assessors, county boards ofequalization, county auditors or county treasurers to place upon the roll anyproperty found to be escaping taxation.

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A1975, 1648; 1991, 699)

NRS 360.232 Auditsby Department: Notification of taxpayer and extension of date for completion.

1. If an audit is conducted by the Department pursuantto the provisions of this title, the date on which the audit will be completedmust be included in the notice to the taxpayer that the audit will beconducted.

2. The date on which the audit will be completed maybe extended by the department if the Department gives prior written notice ofthe extension to the taxpayer. The notice must include an explanation of the reasonor reasons that the extension is required.

3. If, after the audit, the Department determines thatdelinquent taxes are due, interest and penalties may not be imposed for theperiod of the extension if the taxpayer did not request the extension or wasnot otherwise the cause of the extension.

(Added to NRS by 1999, 2480)

NRS 360.233 Noticeof determination by Department that taxpayer is entitled to exemption or has beentaxed or assessed more than is required by law. Ifan officer, employee or agent of the Department determines that a taxpayer isentitled to an exemption or has been taxed or assessed more than is required bylaw, he shall give written notice of that determination to the taxpayer. Thenotice must:

1. Be given within 30 days after the officer, employeeor agent makes his determination or, if the determination is made as a resultof an audit, within 30 days after the completion of the audit; and

2. If appropriate, include:

(a) An explanation that an overpayment may be creditedagainst any amount due from the taxpayer; or

(b) Instructions indicating the manner in which thetaxpayer may petition for a refund of any overpayment.

(Added to NRS by 1999, 2480)

NRS 360.235 Refundor credit to taxpayer after audit. Except asotherwise required in NRS 361.485, anyamount determined to be refundable by the Department after an audit must berefunded or credited to any amount due from the taxpayer.

(Added to NRS by 1983, 474; A 2001, 1538)

NRS 360.238 Departmentmay charge fee for returned checks. The Departmentmay charge a person a fee of $25 for each check returned to the Departmentbecause the person had insufficient money or credit with the drawee to pay thecheck or because the person stopped payment on the check.

(Added to NRS by 1989, 818; A 2001, 1879)

NRS 360.240 Powerof Department to summon witnesses and issue and seek enforcement of subpoenas;administration of oaths to witnesses.

1. The Department shall have the power to summonwitnesses to appear and testify on any subject material to its responsibilitiesunder this title. No property owner and no officer, director, superintendent,manager or agent of any company or corporation, whose property is wholly in onecounty, shall be required to appear, without his consent, at a place other thanthe county seat or at the nearest town to his place of residence or theprincipal place of business of such company or corporation.

2. Such summons may be served by personal service bythe Executive Director or his agent or by the sheriff of the county, who shallcertify to such service without compensation therefor.

3. The Department may issue subpoenas to compel theattendance of witnesses and the production of books and papers and may seek toenforce the subpoenas by petition to any court of competent jurisdiction in themanner provided by law.

4. Any member of the Nevada Tax Commission, theExecutive Director or any officer of the Department designated by them mayadminister oaths to witnesses.

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A1975, 1649; 1977, 1046)

NRS 360.245 Decisionof Department final unless appealed to Nevada Tax Commission; time for appeal;service of decision; review of certain decisions; judicial review; adoption ofregulations by Nevada Tax Commission; transmission of notice of certaindecisions on appeal.

1. Except as otherwise provided in this title:

(a) All decisions of the Executive Director or otherofficer of the Department made pursuant to this title are final unless appealedto the Nevada Tax Commission.

(b) Any natural person, partnership, corporation,association or other business or legal entity who is aggrieved by such adecision may appeal the decision by filing a notice of appeal with theDepartment within 30 days after service of the decision upon that person orbusiness or legal entity.

2. Service of the decision must be made personally orby certified mail. If service is made by certified mail:

(a) The decision must be enclosed in an envelope whichis addressed to the taxpayer at his address as it appears in the records of theDepartment.

(b) It is deemed to be complete at the time theappropriately addressed envelope containing the decision is deposited with theUnited States Postal Service.

3. The Nevada Tax Commission, as head of theDepartment, may review all decisions made by the Executive Director that arenot otherwise appealed to the Commission pursuant to this section.

4. The Nevada Tax Commission may reverse, affirm ormodify any decision of the Department that is:

(a) Appealed to the Commission by a taxpayer pursuantto this section; or

(b) Reviewed by the Commission pursuant to thissection.

5. A decision of the Nevada Tax Commission is a finaldecision for the purposes of judicial review. The Executive Director or anyother employee or representative of the Department shall not seek judicialreview of such a decision.

6. The Nevada Tax Commission shall provide byregulation for:

(a) Notice to be given to each county of any decisionupon an appeal to the Commission that the Commission determines is likely toaffect the revenue of the county or other local government. The regulationsmust specify the form and contents of the notice and requirements for thenumber of days before a meeting of the Commission that the notice must betransmitted. If the parties to the appeal enter into a stipulation as to theissues that will be heard on appeal, the Commission shall transmit a copy ofthe notice to the district attorney of each county which the Commissiondetermines is likely to be affected by the decision. Upon receipt of such anotice, the district attorney shall transmit a copy of the notice to each localgovernment within the county which the Commission determines is likely to beaffected by the decision. If there is no such stipulation, the Commission shalltransmit a copy of the notice, accompanied by the names of the parties and theamount on appeal, if any, to the governing bodies of the counties and otherlocal governments which the Commission determines are likely to be affected bythe decision.

(b) The manner in which a county or other localgovernment which is not a party to such an appeal may become a party, and theprocedure for its participation in the appeal.

7. A county or other local government which is a partyand is aggrieved by the decision of the Nevada Tax Commission is entitled toseek judicial review of the decision.

8. Upon application by a taxpayer, the Nevada TaxCommission shall review the denial of relief pursuant to NRS 361.4835 and may grant, deny or modifythe relief sought.

(Added to NRS by 1975, 1647; A 1987, 1492; 1997,1414, 1567, 2595; 1999,577, 580, 2480)

NRS 360.247 Hearingon appeal concerning liability for tax must be open to public unless taxpayerrequests that it be closed. Except asotherwise provided in this section, any appeal to the Nevada Tax Commissionwhich is taken by a taxpayer concerning his liability for tax must be heardduring a session of the Commission which is open to the public. A hearing onsuch an appeal may be closed to the public if the taxpayer requests that it beclosed.

(Added to NRS by 1983, 316)

NRS 360.250 Powersand duties of Nevada Tax Commission concerning assessment of property andcollection of taxes; sharing information; certificate of compliance withregulations; penalty for falsifying certificate; undercollections.

1. The Nevada Tax Commission shall adopt general anduniform regulations governing the assessment of property by the countyassessors of the various counties, county boards of equalization, the StateBoard of Equalization and the Department. The regulations must include, withoutlimitation, standards for the appraisal and reappraisal of land to determineits taxable value.

2. The Nevada Tax Commission may:

(a) Confer with, advise and direct county assessors,sheriffs as ex officio collectors of licenses and all other county officershaving to do with the preparation of the assessment roll or collection of taxesor other revenues as to their duties.

(b) Prescribe the form and manner in which assessmentrolls or tax lists must be kept by county assessors.

(c) Prescribe the form of the statements of propertyowners in making returns of their property.

(d) Require county assessors, sheriffs as ex officiocollectors of licenses and all other county officers having to do with thepreparation of the assessment roll or collection of taxes or other revenues, tofurnish such information in relation to assessments, licenses or the equalizationof property valuations, and in such form as the Nevada Tax Commission maydemand.

(e) Except as otherwise provided in this title, shareinformation in its records with agencies of local governments which areresponsible for the collection of debts or obligations if the confidentialityof the information is otherwise maintained under the terms and conditionsrequired by law.

3. Each assessor and any other such officer shallcertify under penalty of perjury that in assessing property or furnishing otherinformation required pursuant to this section he has complied with theregulations of the Nevada Tax Commission. This certificate must be appended toeach assessment roll and any other information furnished.

4. A county assessor or other county officer whosecertificate is knowingly falsified is guilty of a misdemeanor. If the NevadaTax Commission finds that a county assessor or other county officer hasknowingly violated its regulations and thereby has caused less revenue to becollected from taxes, it shall deduct the amount of the undercollection fromthe money otherwise payable to the county from the proceeds of the supplementalcity-county relief tax.

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A1975, 1649; 1987, 2074; 1995, 1577; 2005, 486)

NRS 360.260 Powerof Nevada Tax Commission to institute and instigate action and prosecution.

1. The Nevada Tax Commission shall have the power todirect what proceedings, actions or prosecutions shall be instituted to supportthe law.

2. The Nevada Tax Commission may call upon thedistrict attorney of any county or the Attorney General to institute andconduct such civil or criminal proceedings as may be demanded.

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544]

NRS 360.263 Powerof Nevada Tax Commission to compromise liability of taxpayers under certaincircumstances; regulations.

1. The Nevada Tax Commission may enter into acompromise with a taxpayer concerning the liability of the taxpayer for anytax, contribution, premium, fee, interest or penalty that the Department hasdetermined the taxpayer is required to pay to the State if a majority of themembers of the Nevada Tax Commission determine upon affirmative vote that:

(a) It is unlikely that the Department will be able tocollect the entire amount of the liability of the taxpayer;

(b) The amount of the liability of the taxpayer isunclear; or

(c) Such a compromise is appropriate based uponconsiderations of equity and fairness.

2. The Nevada Tax Commission shall adopt regulationsto carry out the provisions of this section.

3. As used in this section, compromise meansacceptance of an amount that is less than the liability as full satisfaction ofthat liability.

(Added to NRS by 2005, 546)

NRS 360.265 Powerof Nevada Tax Commission regarding uncollectible debts. The Tax Commission, by the affirmative vote of a majorityof its members, may remove from its records the name of a debtor and the amountof tax, penalty and interest, or any of them, owed by him, if after 5 years itremains impossible or impracticable to collect such sums. The Tax Commissionshall establish a master file containing the information removed from itsofficial records by this section.

(Added to NRS by 1973, 163)

NRS 360.270 Enumeratedpowers do not exclude necessary and proper power of Nevada Tax Commission orDepartment. The enumeration of the powers in NRS 360.200 to 360.265, inclusive, shall not be consideredas excluding the exercise of any necessary and proper power and authority ofthe Nevada Tax Commission or the Department, as approved by the Nevada TaxCommission.

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A1975, 1649; 1997, 2595)

NRS 360.271 Depositof money received by Department in lieu of surety bond. All money which the Department receives in lieu of asurety bond from any dealer, importer or other person to meet a prerequisitefor the issuance of a license or to comply with a provision of this title mustbe deposited with the State Treasurer for credit to the Department ofTaxations Account in the State Agency Fund for Bonds.

(Added to NRS by 1977, 197; A 1985, 715; 1991, 1767)

NRS 360.278 Authorityto engage service of armored car. The Departmentand the State Board of Finance may enter into contracts for armored car serviceor engage such service where necessary to transport to the designated banks orcredit unions any money collected in the offices of the Department.

(Added to NRS by 1963, 58; A 1975, 1650; 1999, 1487)

NRS 360.279 Transferof unclaimed security for closed accounts to State General Fund.

1. Three years after the service of notice upon anyperson who has deposited security with the Department pursuant to theprovisions of NRS 372.510 or 374.515 that any liability for the paymentof sales and use taxes has been extinguished or satisfied and that his accounthas been closed and his security is eligible for return, the Department shall,upon the failure of the person to claim the security, direct the StateController to:

(a) Transfer all or any part of the security to theState General Fund, if the security is in the form of a cash deposit; or

(b) Sell the security in the manner prescribed in NRS 372.510 or 374.515 and deposit the proceeds thereof inthe State General Fund, if the security is in the form of a United Statesbearer bond.

2. The notice mentioned in this section must be givenas provided in NRS 360.350.

(Added to NRS by 1965, 556; A 1975, 1650; 1985, 279,715; 1995, 1061)

NRS 360.280 Dutiesof county assessor and board of county commissioners.

1. All county assessors shall:

(a) Adopt and put in practice the manuals andregulations established and prescribed by the Nevada Tax Commission governingthe assessment of property.

(b) Keep assessment rolls or tax lists in the form andmanner prescribed by the Department.

(c) Use and require property owners to use propertystatement forms approved by the Department for reporting personal property.

(d) Maintain a complete set of maps to accuratelydescribe and illustrate all parcels of land as provided in chapter 361 of NRS.

2. Boards of county commissioners shall supply books,blanks and statements in the prescribed form for the use of county assessors.

[Part 3:177:1917; 1919 RL p. 3196; NCL 6544](NRS A1975, 1651; 1991, 2089)

NRS 360.283 Annualdetermination of population of towns, townships, cities and counties.

1. The Department shall adopt regulations to establisha method of determining annually the population of each town, township, cityand county in this State and estimate the population of each town, township,city and county pursuant to those regulations.

2. The Department shall issue an annual report of theestimated population of each town, township, city and county in this State.

3. Any town, city or county in this State may petitionthe Department to revise the estimated population of that town, city or county.No such petition may be filed on behalf of a township. The Department shall byregulation establish a procedure to review each petition and to appeal thedecision on review.

4. The Department shall, upon the completion of anyreview and appeal thereon pursuant to subsection 3, determine the population ofeach town, township, city and county in this State, and submit itsdetermination to the Governor.

5. The Department shall employ a demographer to assistin the determination of population pursuant to this section and to cooperatewith the Federal Government in the conduct of each decennial census as itrelates to this State.

(Added to NRS by 1987, 1155; A 1989, 1085; 1991, 329,2089, 2107; 1997, 3286)

NRS 360.285 Certificationof population by Governor.

1. For the purposes of this title, the Governor shall,on or before March 1 of each year, certify the population of each town,township, city and county in this state from the determination submitted to himby the Department.

2. Where any tax is collected by the Department forapportionment in whole or in part to any political subdivision and the basis ofthe apportionment is the population of the political subdivision, theDepartment shall use the populations certified by the Governor. The transitionfrom one such certification to the next must be made on July 1 following thecertification for use in the fiscal year beginning then. Every payment beforethat date must be based upon the earlier certification and every payment on orafter that date must be based upon the later certification.

(Added to NRS by 1969, 1163; A 1975, 1648; 1983, 388;1987, 1156; 1989, 1086; 1991, 329, 2090, 2108; 1999, 1096)

NRS 360.287 Apportionmentof tax receipts to cities. Any person chargedwith the duty of apportioning any tax proceeds to any incorporated city shalluse the population figures which are certified annually by the Governor.

(Added to NRS by 1971, 279; A 1977, 562; 1983, 389;1987, 1721)

RIGHTS AND RESPONSIBILITIES OF TAXPAYERS

NRS 360.2905 Citationof NRS360.291. NRS 360.291 may be cited as the TaxpayersBill of Rights.

(Added to NRS by 1991, 1579)

NRS 360.291 Taxpayers Bill of Rights.

1. TheLegislature hereby declares that each taxpayer has the right:

(a) To betreated by officers and employees of the Department with courtesy, fairness,uniformity, consistency and common sense.

(b) To a promptresponse from the Department to each communication from the taxpayer.

(c) To providethe minimum documentation and other information as may reasonably be requiredby the Department to carry out its duties.

(d) To writtenexplanations of common errors, oversights and violations that taxpayersexperience and instructions on how to avoid such problems.

(e) To benotified, in writing, by the Department whenever its officer, employee or agentdetermines that the taxpayer is entitled to an exemption or has been taxed orassessed more than is required by law.

(f) To writteninstructions indicating how the taxpayer may petition for:

(1) Anadjustment of an assessment;

(2) Arefund or credit for overpayment of taxes, interest or penalties; or

(3) Areduction in or the release of a bond or other form of security required to befurnished pursuant to the provisions of this title that are administered by theDepartment.

(g) Except asotherwise provided in NRS 361.485, torecover an overpayment of taxes promptly upon the final determination of suchan overpayment.

(h) To obtainspecific advice from the Department concerning taxes imposed by the State.

(i) In anymeeting with the Department, including an audit, conference, interview orhearing:

(1) Toan explanation by an officer, agent or employee of the Department thatdescribes the procedures to be followed and the taxpayers rights thereunder;

(2) Tobe represented by himself or anyone who is otherwise authorized by law to representhim before the Department;

(3) Tomake an audio recording using the taxpayers own equipment and at thetaxpayers own expense; and

(4) Toreceive a copy of any document or audio recording made by or in the possessionof the Department relating to the determination or collection of any tax forwhich the taxpayer is assessed, upon payment of the actual cost to the Departmentof making the copy.

(j) To a fullexplanation of the Departments authority to assess a tax or to collectdelinquent taxes, including the procedures and notices for review and appealthat are required for the protection of the taxpayer. An explanation whichmeets the requirements of this section must also be included with each noticeto a taxpayer that an audit will be conducted by the Department.

(k) To theimmediate release of any lien which the Department has placed on real orpersonal property for the nonpayment of any tax when:

(1) Thetax is paid;

(2) Theperiod of limitation for collecting the tax expires;

(3) Thelien is the result of an error by the Department;

(4) TheDepartment determines that the taxes, interest and penalties are securedsufficiently by a lien on other property;

(5) Therelease or subordination of the lien will not jeopardize the collection of thetaxes, interest and penalties;

(6) Therelease of the lien will facilitate the collection of the taxes, interest andpenalties; or

(7) TheDepartment determines that the lien is creating an economic hardship.

(l) To therelease or reduction of a bond or other form of security required to befurnished pursuant to the provisions of this title by the Department inaccordance with applicable statutes and regulations.

(m) To be freefrom investigation and surveillance by an officer, agent or employee of theDepartment for any purpose that is not directly related to the administrationof the taxes administered by the Department.

(n) To be freefrom harassment and intimidation by an officer, agent or employee of theDepartment for any reason.

(o) To havestatutes imposing taxes and any regulations adopted pursuant thereto construedin favor of the taxpayer if those statutes or regulations are of doubtful validityor effect, unless there is a specific statutory provision that is applicable.

2. Theprovisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 governing the administration andcollection of taxes by the Department must not be construed in such a manner asto interfere or conflict with the provisions of this section or any applicableregulations.

3. The provisions of this section apply to any taxadministered, regulated and collected by the Department pursuant to theprovisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 and any regulations adopted by theDepartment relating thereto.

(Added to NRS by 1991, 1579; A 1997, 2595, 2600; 1999, 577, 2482; 2001, 1538; 2005, 487; 2005, 22ndSpecial Session, 126)

NRS 360.2915 Adoptionof regulations by Department: Taxpayers Bill of Rights; payment of taxes ininstallments. The Department:

1. Shall adopt regulations to carry out the provisionsof the Taxpayers Bill of Rights.

2. May adopt regulations providing:

(a) For the payment of any tax in installments over aperiod not to exceed 12 months upon the execution of a written agreement by thetaxpayer and the Department; and

(b) That the Executive Director may:

(1) Upon good cause shown, allow a taxpayer to payin installments over a period longer than 12 months; and

(2) Cancel the installment method of payment fora taxpayer who becomes delinquent in his payments.

(Added to NRS by 1991, 1580)

NRS 360.292 Preparationand distribution of pamphlet regarding Taxpayers Bill of Rights. The Executive Director shall cause:

1. To be prepared in simple nontechnical terms apamphlet setting forth the Taxpayers Bill of Rights and a description of theregulations adopted by the Department pursuant to NRS 360.2915.

2. A copy of the pamphlet to be:

(a) Posted on an Internet website maintained by theDepartment;

(b) Made available to any person upon request at theoffices of the Department and the Department of Motor Vehicles, and publiclibraries in each county of this State; and

(c) Distributed with each notice to a taxpayer that anaudit will be conducted by the Department.

(Added to NRS by 1991, 1580; A 1997, 2597; 2005, 22ndSpecial Session, 127)

NRS 360.2925 Provisionof instructions and information to taxpayer liable for first time for taxes onbusiness. The Department shall provide eachtaxpayer who it determines may be liable for taxes on a business for the firsttime with:

1. Simplified written instructions concerning therights and responsibilities of the taxpayer, including the:

(a) Keeping of records sufficient for audit purposes;

(b) Procedures for depositing or paying taxes;

(c) Procedures for challenging any liability for taxes,penalties or interest and for requesting refunds, adjustments or credits oferroneously assessed taxes, including the steps for appealing a denial thereof;

(d) Procedures for recovering interest on overpaymentsof taxes; and

(e) Procedures for obtaining the release of bonds,liens, levies or other forms of security for the payment of taxes.

2. Information concerning the most common errors madeby taxpayers in similar businesses with regard to the collection, reporting andpayment of taxes.

(Added to NRS by 1991, 1580)

NRS 360.293 Provisionof response to request submitted by taxpayer. TheDepartment shall provide a taxpayer with a written response to any written requestsubmitted by the taxpayer within 30 days after it receives the request.

(Added to NRS by 1991, 1581)

NRS 360.2935 Refundto taxpayer of overpayment together with payment of interest. Except as otherwise provided in this title, a taxpayer isentitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refundtogether with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on arefund of any penalties or interest paid by a taxpayer.

(Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20thSpecial Session, 158)

NRS 360.294 Waiver of taxes, penalties andinterest owed by taxpayers who rely on certain advice, opinions or audits.

1. Except as otherwise provided in subsection 2, uponproof that a taxpayer has relied to his detriment on written advice provided tohim by an officer, agent or employee of the Department or on an opinion of theAttorney General:

(a) The Department may waive any tax, penalty andinterest owed by the taxpayer if the taxpayer meets the criteria adopted byregulation by the Nevada Tax Commission pursuant to NRS 360.093; and

(b) If a waiver is granted pursuant to paragraph (a),the Department shall prepare and maintain on file a statement which contains:

(1) The reason for the waiver;

(2) The amount of the tax, penalty and interestowed by the taxpayer;

(3) The amount of the tax, penalty and interestwaived by the Department; and

(4) The facts and circumstances which led to thewaiver.

2. Upon proof that a taxpayer has in good faithcollected or remitted taxes imposed pursuant to the provisions of this titlethat are administered by the Department, in reliance upon written adviceprovided by an officer, agent or employee of the Department, an opinion of theAttorney General or the Nevada Tax Commission, or the written results of anaudit of his records conducted by the Department, the taxpayer may not berequired to pay delinquent taxes, penalties or interest if the Departmentdetermines after the completion of a subsequent audit that the taxes hecollected or remitted were deficient.

(Added to NRS by 1991, 1581; A 1999, 2483)

PAYMENT OF TAXES AND FEES

NRS 360.295 Extensionof time for payment: Interest on amount due. Exceptas otherwise specifically provided in this title, if the Department grants anextension of the time for paying any amount required to be paid under thistitle, a person who pays the amount within the period for which the extensionis granted shall pay, in addition to the amount owing, interest at the rate of1 percent per month from the date the amount would have been due without theextension until the date of payment.

(Added to NRS by 1985, 948; A 1997, 2597)

NRS 360.297 Jointand several liability of responsible persons.

1. A responsible person who fails to collect or pay tothe Department any tax or fee imposed by this chapter, chapter 363A, 363B,368A, 369, 370, 372 or 374 of NRS, NRS444A.090 or 482.313, or chapter 680B of NRS, or who attempts to evadethe payment of any such tax or fee, is jointly and severally liable with anyother person who is required to pay such a tax or fee for the tax or fee owedplus interest and all applicable penalties. The responsible person shall paythe tax or fee upon notice from the Department that it is due.

2. As used in this section, responsible personincludes:

(a) An officer or employee of a corporation; and

(b) A member or employee of a partnership orlimited-liability company,

whose job orduty it is to collect, account for or pay to the Department any tax or feeimposed by this chapter, chapter 363A, 363B, 368A, 369, 370, 372 or 374 ofNRS, NRS 444A.090 or 482.313, or chapter680B of NRS.

(Added to NRS by 2005, 571)

NRS 360.299 Determinationof amount of sales or use tax due; transmission of notice regarding NRS 372.365to certain retailers.

1. In determining the amount of:

(a) Sales tax due on a sale at retail, the rate of taxused must be the sum of the rates of all taxes imposed upon sales at retail in:

(1) Thecounty determined pursuant to the provisions of NRS 360B.350 to 360B.375, inclusive; or

(2) If those provisions do not apply to thesale, the county in which the property is or will be delivered to the purchaseror his agent or designee.

(b) Use tax due on the purchase of tangible personalproperty for use, storage or other consumption in this state, the rate of taxused must be the sum of the rates of all taxes imposed upon the use, storage orother consumption of property in:

(1) Thecounty determined pursuant to the provisions of NRS 360B.350 to 360B.375, inclusive; or

(2) If those provisions do not apply to thepurchase, the county in which the property is first used, stored or consumed.

2. Indetermining the amount of taxes due pursuant to subsection 1:

(a) The amountdue must be computed to the third decimal place and rounded to a whole centusing a method that rounds up to the next cent if the numeral in the thirddecimal place is greater than 4.

(b) A retailermay compute the amount due on a transaction on the basis of each item involvedin the transaction or a single invoice for the entire transaction.

3. On or before January 1 of each year, the Departmentshall transmit to each retailer to whom a permit has been issued a notice whichcontains the provisions of subsections 1 and 2 and NRS 372.365.

(Added to NRS by 1995, 1970; A 2003, 2350; 2005, 1778)(Substitutedin revision for NRS 360.489)

DETERMINATION OF DEFICIENT PAYMENT

NRS 360.300 Computationof tax, contribution or premium by Department; penalty for failure to filereturn.

1. If a personfails to file a return or the Department is not satisfied with the return orreturns of any tax, contribution or premium or amount of tax, contribution orpremium required to be paid to the State by any person, in accordance with theapplicable provisions of this chapter, chapter360B, 362, 363A,363B, 369, 370, 372, 372A, 374, 377, 377A or 444A of NRS, NRS482.313, or chapter 585 or 680B of NRS as administered or audited by theDepartment, it may compute and determine the amount required to be paid uponthe basis of:

(a) The factscontained in the return;

(b) Anyinformation within its possession or that may come into its possession; or

(c) Reasonableestimates of the amount.

2. One or moredeficiency determinations may be made with respect to the amount due for one orfor more than one period.

3. In makingits determination of the amount required to be paid, the Department shallimpose interest on the amount of tax determined to be due, calculated at therate and in the manner set forth in NRS360.417, unless a different rate of interest is specifically provided bystatute.

4. TheDepartment shall impose a penalty of 10 percent in addition to the amount of adetermination that is made in the case of the failure of a person to file areturn with the Department.

5. When a business is discontinued, a determinationmay be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out ofthat business, irrespective of whether the determination is issued before thedue date of the liability.

(Added to NRS by 1971, 594; A 1975, 1651; 1993, 1573;1995, 1061; 1997, 822, 1415; 1999, 1000; 2003, 2350; 2003, 20th SpecialSession, 158; 2005,1778)

NRS 360.320 Offsettingof certain overpayments; calculation of penalties and interest.

1. Except as otherwise provided in this title, in makinga determination of the amount required to be paid, the Department shall offsetoverpayments for a reporting period of an audit period against underpaymentsfor any other reporting period within the audit period.

2. If it is determined that there is a net deficiency,any penalty imposed must be calculated based on the amount of the netdeficiency.

3. If it is determined that:

(a) There is a net deficiency for a reporting periodafter offsetting any overpayment from any previous reporting period, anyinterest imposed on the net deficiency must be calculated before determiningwhether there is an overpayment or net deficiency for the next reporting periodwithin the audit period.

(b) There is a net overpayment for a reporting periodafter offsetting any net deficiency from any previous reporting period, anyinterest to which the taxpayer is entitled must be calculated beforedetermining whether there is an overpayment or net deficiency for the nextreporting period within the audit period.

4. The provisions of this section do not apply if, inany reporting period within the audit period, the taxpayer has:

(a) Failed to file a report or return that he isrequired to file;

(b) Filed such a report or return later than the dateit is due;

(c) Filed such a report or return that erroneouslyshows no taxes due; or

(d) Filed such a report or return that shows taxes dueand has not remitted the taxes due in a timely manner.

5. As used in this section, reporting periodincludes, without limitation, a calendar month, a calendar quarter, a calendaryear and any other period for reporting.

(Added to NRS by 1971, 595; A 1975, 1651; 1999, 2484; 2005, 571)

NRS 360.330 Penaltyfor deficiency resulting from negligence or intentional disregard of law orregulation. If any part of the deficiency forwhich a determination is made is due to negligence or intentional disregard ofany applicable provisions of this title, or the authorized regulations of theDepartment, a penalty of 10 percent of the amount of the determination must beadded thereto.

(Added to NRS by 1971, 595; A 1975, 1651; 1985, 948)

NRS 360.340 Penaltyfor deficiency resulting from fraud or intentional evasion of payment of tax orfee or of regulations. If any part of thedeficiency for which a deficiency determination is made is due to fraud or anintent to evade the payment of a tax or fee administered by the Department orthe authorized regulations of the Department, a penalty of:

1. Except as otherwise provided in subsection 2, 25percent of the amount of the determination must be added thereto.

2. In the case of a tax imposed pursuant to chapter 372 or 374of NRS with respect to the sale, storage, use or other consumption of anyvehicle, vessel or aircraft, three times the amount of the determination mustbe added thereto.

(Added to NRS by 1971, 595; A 1975, 1651; 1995, 1061)

NRS 360.350 Noticeof determination required; method and effect of service.

1. The Department shall give a person against whom adetermination has been made written notice of its determination.

2. The notice may be served personally or by mail. Ifserved by mail, the notice must be addressed to the person at his address as itappears in the records of the Department.

3. If notice is served by mail, service is complete atthe time of deposit with the United States Postal Service.

4. Service of notice tolls any limitation for thedetermination of a further deficiency.

(Added to NRS by 1971, 595; A 1975, 1652; 1985, 948;1987, 714; 1995, 1062)

NRS 360.355 Timefor provision of notice of determination.

1. Except as otherwise provided in subsections 2, 3and 4 and in NRS 375A.180 and 375B.210, every notice of thedetermination of a deficiency issued by the Department must be personallyserved or mailed within 3 years after the last day of the calendar monthfollowing the period for which the amount is proposed to be determined orwithin 3 years after the return is filed, whichever period expires later.

2. In the case of a failure to make a return, or aclaim for an additional amount, every notice of determination must be mailed orpersonally served within 8 years after the last day of the calendar monthfollowing the period for which the amount is proposed to be determined.

3. If, before the expiration of the time prescribed inthis section for the mailing of a notice of determination, the taxpayer hassigned a waiver consenting to the mailing of the notice after that time, thenotice may be mailed at any time before the expiration of the period agreedupon. The period so agreed upon may be extended by subsequent agreements inwriting if each agreement is made before the expiration of the periodpreviously agreed upon.

4. This section does not apply to cases of fraud orintentional evasion of the provisions of this title or any regulation adoptedpursuant thereto.

(Added to NRS by 1991, 1406)

NRS 360.357 Tollingof period for issuance of notice of determination when taxpayer files claim forrefund. Notwithstanding any other provision oflaw, if a taxpayer files a claim for a refund for the overpayment of any taxwhich the Department is required to collect pursuant to this title, the periodduring which a notice of a deficiency determination must be issued by theDepartment pursuant to NRS 360.355 istolled until the Department makes a determination whether the taxpayer owes anytaxes for the period for which the claim for a refund is filed, or issues andpersonally serves or mails a notice of a deficiency determination to thetaxpayer who files the claim for a refund, whichever occurs later.

(Added to NRS by 2005, 298)

NRS 360.360 Redetermination:Petition; time for filing.

1. Any person against whom a deficiency determinationis made who believes that the determination is incorrect must petition theDepartment for a redetermination within 45 days after he is served with noticeof the determination.

2. If a petition for redetermination is not filedwithin the 45-day period, the person is deemed to have waived his right tocontest the determination or recover a refund.

3. For good cause shown, the Department may extend thetime within which a petition for redetermination must be filed.

(Added to NRS by 1971, 595; A 1995, 1062)

NRS 360.365 Redetermination:Contents of petition and accompanying materials. Apetition for redetermination must:

1. Set forth the amount of the determination beingcontested and the grounds for seeking a redetermination; and

2. If an oral hearing is not requested, be accompaniedby the books and records and other evidence which support the petition.

(Added to NRS by 1995, 1058)

NRS 360.370 Redetermination:Oral hearing; notice; continuances.

1. If a petition for redetermination is filed withinthe 45-day period, the Department shall reconsider the determination and, ifthe person has so requested in his petition, grant the person an oral hearingand give him 10 days notice of the time and place of the hearing.

2. The Department may continue the hearing from timeto time as may be necessary.

(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)

NRS 360.380 Redetermination:Change in determined amount; limitations. TheDepartment may decrease or increase the amount of the determination before itbecomes final, but the amount may be increased only if a claim for the increaseis asserted by the Department at or before the hearing.

(Added to NRS by 1971, 595; A 1975, 1652)

NRS 360.390 Redetermination:Finality of order by officer of Department; appeal to Nevada Tax Commission;finality of decision of Commission.

1. The order entered by an officer of the Departmentupon a petition for redetermination becomes final 30 days after service uponthe petitioner of notice thereof, unless an appeal of the order is filed withinthat time with the Nevada Tax Commission.

2. On appeal, the Nevada Tax Commission shall complywith the standards for review set forth in subsection 3 of NRS 233B.135. The decision of theCommission upon an appeal becomes final 30 days after service upon thepetitioner and the Department of its written order.

(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)

NRS 360.395 Redetermination:Prerequisites to judicial review of final order; credit or refund.

1. Before a person may seek judicial review pursuantto NRS 233B.130 from a final order ofthe Nevada Tax Commission upon a petition for redetermination, he must:

(a) Pay the amount of the determination; or

(b) Enter into a written agreement with the Departmentestablishing a later date by which he must pay the amount of the determination.

2. If a court determines that the amount of the finalorder should be reduced or that the person does not owe any taxes, theDepartment shall credit or refund any amount paid by the person that exceedsthe amount owed, with interest determined in accordance with NRS 360.2935.

(Added to NRS by 1995, 1058; A 1999, 2485)

NRS 360.400 Timefor payment of determined amount; penalty for delinquency in payment.

1. All determinations made by the Department under theauthority of NRS 360.300 to 360.400, inclusive, are due at the timethey become final.

2. If the determination is not paid when it becomesfinal and the taxpayer has not entered into a written agreement with theDepartment for the payment of the determination, the Department shall impose apenalty of 10 percent of the amount of the determination, exclusive of interestand penalties.

(Added to NRS by 1971, 595; A 1975, 1652; 1987, 329;1995, 1062; 1997, 1567)

DETERMINATION OF JEOPARDIZED TAXES

NRS 360.412 Dutyof Department to make determination; service of notice. If the Department believes that the collection of anyamount of sales or use tax, business tax or other excise due pursuant to thistitle, NRS 482.313 or chapter 585 of NRS will be jeopardized by delay,it shall make a determination of the amount required to be collected and servenotice of the determination upon the person against whom it is made.

(Added to NRS by 1985, 947; A 1991, 2459; 1997, 823)

NRS 360.414 Whenpayment due; finality of determination; penalty for delinquent payment. The amount specified in the determination must be paidwithin 10 days after the service of the notice of the determination unless apetition for redetermination is filed within that period. If the amount of thedetermination is not paid within the 10 days and a petition for redeterminationis not filed, the determination becomes final and any penalty for delinquencyand interest provided for in this title attaches to the amount of thedetermination.

(Added to NRS by 1985, 947)

NRS 360.416 Petitionfor redetermination; deposit of security. Aperson against whom a determination is made pursuant to NRS 360.412 may petition forredetermination. The petition is subject to the requirements of NRS 360.360 to 360.400, inclusive, except that thepetition must be made within 10 days after service of the notice ofdetermination. A person who petitions for a redetermination shall deposit withthe Department within the 10-day period such security as the Department deemsnecessary.

(Added to NRS by 1985, 947; A 1997, 1568)

PENALTIES

NRS 360.417 Penaltyfor failure to pay tax or fee. Except asotherwise provided in NRS 360.232 and 360.320, and unless a different penalty orrate of interest is specifically provided by statute, any person who fails topay any tax provided for in chapter 362, 363A, 363B, 369, 370, 372, 374, 377, 377A, 444A or 585 ofNRS, or any fee provided for in NRS 482.313,to the State or a county within the time required, shall pay a penalty of notmore than 10 percent of the amount of the tax or fee which is owed, asdetermined by the Department, in addition to the tax or fee, plus interest atthe rate of 1 percent per month, or fraction of a month, from the last day of themonth following the period for which the amount or any portion of the amountshould have been reported until the date of payment. The amount of any penaltyimposed must be based on a graduated schedule adopted by the Nevada TaxCommission which takes into consideration the length of time the tax or fee remainedunpaid.

(Added to NRS by 1987, 328; A 1989, 32, 1690; 1991,1406, 2459, 2468; 1997, 823, 1415, 2597; 1999, 577, 1001, 2485, 2504; 2003, 2930; 2003, 20thSpecial Session, 159, 296)

NRS 360.419 Waiveror reduction of interest or penalty.

1. If the Executive Director or a designated hearingofficer finds that the failure of a person to make a timely return or paymentof a tax imposed pursuant to NRS 361.320or chapter 361A, 362,363A, 363B,369, 370, 372, 372A, 374, 375A, 375B, 376A, 377 or 377A ofNRS, is the result of circumstances beyond his control and occurred despite theexercise of ordinary care and without intent, the Department may relieve him ofall or part of any interest or penalty, or both.

2. A person seeking this relief must file with theDepartment a statement under oath setting forth the facts upon which he baseshis claim.

3. The Department shall disclose, upon the request ofany person:

(a) The name of the person to whom relief was granted;and

(b) The amount of the relief.

4. The Executive Director or a designated hearingofficer shall act upon the request of a taxpayer seeking relief pursuant to NRS 361.4835 which is deferred by a countytreasurer or county assessor.

(Added to NRS by 1987, 328; A 1993, 86; 1997, 1568; 1999, 1001; 2003, 20thSpecial Session, 159)

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

NRS 360.4193 Authorityof Department; prosecution by Attorney General; issuance of writ of attachment;effect of certificate of Department showing delinquency.

1. If a person is delinquent in the payment of any taxor fee administered by the Department or has not paid the amount of adeficiency determination, the Department may bring an action in a court of thisstate, a court of any other state or a court of the United States to collectthe delinquent or deficient amount, penalties and interest. The action:

(a) May not be brought if the decision that the paymentis delinquent or that there is a deficiency determination is on appeal to theNevada Tax Commission pursuant to NRS360.245.

(b) Must be brought not later than 3 years after thepayment became delinquent or the determination became final or within 5 yearsafter the last recording of an abstract of judgment or of a certificateconstituting a lien for tax owed.

2. The Attorney General shall prosecute the action.The provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rulesof Appellate Procedure relating to service of summons, pleadings, proofs,trials and appeals are applicable to the proceedings. In the action, a writ of attachmentmay issue. A bond or affidavit is not required before an attachment may beissued.

3. In the action, a certificate by the Departmentshowing the delinquency is prima facie evidence of:

(a) The determination of the tax or fee or the amountof the tax or fee;

(b) The delinquency of the amounts; and

(c) The compliance by the Department with all of theprocedures required by law related to the computation and determination of theamounts.

(Added to NRS by 1995, 1058; A 1999, 2485)

NRS 360.4195 Actionfor use tax: Manner of service of process.

1. In an action relating to use tax, process may beserved:

(a) According to the Nevada Rules of Civil Procedure;or

(b) By serving an agent or clerk of a retailer in thisstate at a place of business maintained by the retailer in this state.

2. If process is served in the manner set forth inparagraph (b) of subsection 1, a copy of the process must be sent by registeredor certified mail to the retailer at his principal or home office.

(Added to NRS by 1995, 1059)

Summary Judgment for Amount Due

NRS 360.420 Applicationfor entry of judgment: Authority of Department; certificate of delinquency.

1. If, with respect to any tax or fee administered bythe Department, a person:

(a) Fails to pay the tax or fee when due according tohis own return filed with the Department;

(b) Fails to pay a deficiency determination when due;or

(c) Defaults on a payment pursuant to a writtenagreement with the Department,

theDepartment may, within 3 years after the amount is due, file in the office ofthe clerk of any court of competent jurisdiction an application for the entryof a summary judgment for the amount due.

2. The application must be accompanied by acertificate specifying:

(a) The amount required to be paid, including anyinterest and penalties due;

(b) The name and address of the person liable for thepayment, as they appear on the records of the Department;

(c) The basis for the determination of the Departmentof the amount due; and

(d) That the Department has complied with theapplicable provisions of law in relation to the determination of the amountrequired to be paid.

3. The application must include a request thatjudgment be entered against the person in the amount required to be paid,including any interest and penalties due, as set forth in the certificate.

(Added to NRS by 1971, 924; A 1975, 1652; 1995, 1063)

NRS 360.425 Entryof judgment by county clerk; service of copy of judgment, application andcertificate by Department. The county clerk,immediately upon the filing of the application and certificate pursuant to NRS 360.420, shall enter a judgment for theState of Nevada against the person liable for the payment in the amount requiredto be paid, together with any penalties and interest due as set forth in thecertificate. The Department shall serve a copy of the judgment, together withthe application and the certificate, upon the person against whom the judgmentis entered, either by personal service or by mailing a copy to his last knownaddress as it appears in the records of the Department.

(Added to NRS by 1997, 1414)

NRS 360.440 Execution:Issuance; sale. Execution shall issue upon thejudgment upon request of the Department in the same manner as execution mayissue upon other judgments, and sales shall be held under such execution, asprovided in chapter 21 of NRS.

(Added to NRS by 1971, 924; A 1975, 1653)

NRS 360.450 Recordationof abstract or copy of judgment; effect and duration of resulting lien.

1. An abstract of the judgment, or a copy thereof, maybe recorded in the office of the county recorder of any county.

2. From the time of its recordation, it shall become alien upon all real and personal property in such county owned by the judgmentdebtor at the time, or which he may afterward acquire, until the lien expires.The lien shall have the force, effect and priority of a judgment lien and shallcontinue for 5 years from the date of the judgment so entered by the countyclerk unless sooner released or otherwise discharged.

(Added to NRS by 1971, 924)

NRS 360.460 Extensionof lien. The lien may, within 5 years of thedate of the judgment or within 5 years of the last extension of the lien in themanner herein provided, be extended by recording in the office of the countyrecorder an abstract or copy of the judgment, and from the time of suchrecording, the lien shall be extended upon the property in such county for 5years unless sooner released or otherwise discharged.

(Added to NRS by 1971, 924)

NRS 360.470 Remediesof State are supplemental; additional requirements unimpaired. The remedies of the State provided for in NRS 360.420 to 360.470, inclusive, are intended to supplementexisting remedies applicable to specific taxes provided for in this title.Nothing contained in NRS 360.420 to 360.470, inclusive, shall be deemed tolimit or repeal additional requirements imposed upon the Department by statute,or otherwise by law.

(Added to NRS by 1971, 925; A 1975, 1653)

Liens

NRS 360.473 Recordationof certificate of delinquency; resulting lien; duration and extension of lien.

1. If any tax or fee administered by the Department isnot paid when due, the Department may, within 3 years after the date that thetax or fee was due, file for record a certificate in the office of any countyrecorder which states:

(a) The amount of the tax or fee and any interest orpenalties due;

(b) The name and address of the person who is liablefor the amount due as they appear on the records of the Department; and

(c) That the Department has complied with allprocedures required by law for determining the amount due.

2. From the time of the filing of the certificate, theamount due, including interest and penalties, constitutes a lien upon all realand personal property in the county owned by the person or acquired by himafterwards and before the lien expires. The lien has the effect and priority ofa judgment lien and continues for 5 years after the time of the filing of thecertificate unless sooner released or otherwise discharged.

3. Within 5 years after the date of the filing of thecertificate or within 5 years after the date of the last extension of the lienpursuant to this subsection, the lien may be extended by filing for record anew certificate in the office of the county recorder of any county. From thetime of filing, the lien is extended to all real and personal property in thecounty owned by the person or acquired by him afterwards for 5 years, unlesssooner released or otherwise discharged.

(Added to NRS by 1995, 1059)

NRS 360.475 Departmentmay release or subordinate lien; evidentiary effect of certificate of releaseor subordination.

1. The Department may release all or any portion ofthe property subject to a lien imposed by the Department or subordinate thelien to other liens and encumbrances if it determines that the amount, interestand penalties are secured sufficiently by a lien on other property or that therelease or subordination of the lien will not jeopardize the collection of theamount, interest and penalties.

2. A certificate by the Department stating that anyproperty has been released from the lien, or that the lien has beensubordinated to other liens and encumbrances, is conclusive evidence that theproperty has been released, or that the lien has been subordinated.

(Added to NRS by 1995, 1059)

Priority of Taxes and Related Liens

NRS 360.480 Casesof priority; subordination to prior recorded liens and certain other debts.

1. The amounts, including interest and penalties,required to be paid by any person under this title shall be satisfied first inany of the following cases:

(a) Whenever the person is insolvent.

(b) Whenever the person makes a voluntary assignment ofhis assets.

(c) Whenever the estate of the person in the hands ofexecutors, administrators or heirs, prior to distribution, is insufficient topay all the debts due from the deceased.

(d) Whenever the estate and effects of an absconding,concealed or absent person required to pay any amount by force of such arevenue act are levied upon by process of law.

2. This section does not give the State a preferenceover:

(a) Any recorded lien which attached prior to the datewhen the amounts required to be paid became a lien; or

(b) Any costs of administration, funeral expenses,expenses of personal illness, family allowances or debts preferred underfederal law or wages as provided in NRS147.195.

(Added to NRS by 1971, 925; A 2003, 2516)

Warrant for Collection

NRS 360.483 Issuance;effect; levy and sale.

1. The Department or its authorized representative mayissue a warrant for the enforcement of a lien and for the collection of anydelinquent tax or fee which is administered by the Department:

(a) Within 3 years after the person is delinquent inthe payment of the tax or fee; or

(b) Within 5 years after the last recording of anabstract of judgment or of a certificate constituting a lien for the tax orfee.

2. The warrant must be directed to a sheriff or constableand has the same effect as a writ of execution.

3. The warrant must be levied and sale made pursuantto the warrant in the same manner and with the same effect as a levy of and asale pursuant to a writ of execution.

(Added to NRS by 1995, 1060)

NRS 360.485 Feesfor services of sheriff or constable; approval of fees for publication innewspaper; obligation for payment of fees, commissions and expenses.

1. The Department may pay or advance to the sheriff orconstable the same fees, commissions and expenses for acting upon the warrantas are provided by law for acting upon a writ of execution. The Department mustapprove the fees for publication in a newspaper. Approval from a court is notrequired for such publication.

2. The fees, commissions and expenses are theobligation of the person against whom the warrant is issued.

(Added to NRS by 1995, 1060)

Miscellaneous Procedures

NRS 360.489 Determinationof amount of sales or use tax due; transmission of notice regarding NRS 372.365to certain retailers. [Replaced in revision byNRS 360.299.]

 

NRS 360.490 Penaltyfor operation of business without permit or license; issuance of order to lockand seal business.

1. Any person who engages in business in this statewithout having the appropriate permit or license for the business as requiredby this title or chapter 585 of NRS or whocontinues to engage in the business after such a permit or license has beensuspended, and each officer of any corporation which so engages in business, isguilty of a misdemeanor.

2. If, after notice to the person, he continues toengage in the business without a permit or license, or after it has beensuspended or revoked, the Department may order any place of business of theperson to be locked and sealed. If notice under this subsection is served bymail, it must be addressed to the person at his address as it appears in therecords of the Department.

(Added to NRS by 1983, 280)

NRS 360.500 Deliveryof order to lock and seal business to sheriff for enforcement. The order to lock and seal a place of business must bedelivered to the sheriff of the county in which the business is located whoshall assist in the enforcement of the order.

(Added to NRS by 1983, 281)

NRS 360.510 Noticeof delinquency and demand to transmit certain assets: Issuance and effect.

1. If anyperson is delinquent in the payment of any tax or fee administered by theDepartment or if a determination has been made against him which remains unpaid,the Department may:

(a) Not laterthan 3 years after the payment became delinquent or the determination becamefinal; or

(b) Not laterthan 6 years after the last recording of an abstract of judgment or of a certificateconstituting a lien for tax owed,

give a notice of the delinquency anda demand to transmit personally or by registered or certified mail to anyperson, including, without limitation, any officer or department of this Stateor any political subdivision or agency of this State, who has in his possessionor under his control any credits or other personal property belonging to thedelinquent, or owing any debts to the delinquent or person against whom adetermination has been made which remains unpaid, or owing any debts to thedelinquent or that person. In the case of any state officer, department oragency, the notice must be given to the officer, department or agency beforethe Department presents the claim of the delinquent taxpayer to the State Controller.

2. A stateofficer, department or agency which receives such a notice may satisfy any debtowed to it by that person before it honors the notice of the Department.

3. Afterreceiving the demand to transmit, the person notified by the demand may nottransfer or otherwise dispose of the credits, other personal property, or debtsin his possession or under his control at the time he received the notice untilthe Department consents to a transfer or other disposition.

4. Everyperson notified by a demand to transmit shall, within 10 days after receipt ofthe demand to transmit, inform the Department of and transmit to the Departmentall such credits, other personal property or debts in his possession, under hiscontrol or owing by him within the time and in the manner requested by the Department.Except as otherwise provided in subsection 5, no further notice is required tobe served to that person.

5. If theproperty of the delinquent taxpayer consists of a series of payments owed tohim, the person who owes or controls the payments shall transmit the paymentsto the Department until otherwise notified by the Department. If the debt ofthe delinquent taxpayer is not paid within 1 year after the Department issuedthe original demand to transmit, the Department shall issue another demand totransmit to the person responsible for making the payments informing him tocontinue to transmit payments to the Department or that his duty to transmitthe payments to the Department has ceased.

6. If thenotice of the delinquency seeks to prevent the transfer or other disposition ofa deposit in a bank or credit union or other credits or personal property inthe possession or under the control of a bank, credit union or other depositoryinstitution, the notice must be delivered or mailed to any branch or office ofthe bank, credit union or other depository institution at which the deposit iscarried or at which the credits or personal property is held.

7. If any person notified by the notice of thedelinquency makes any transfer or other disposition of the property or debtsrequired to be withheld or transmitted, to the extent of the value of theproperty or the amount of the debts thus transferred or paid, he is liable tothe State for any indebtedness due pursuant to this chapter, or chapter 360B, 362,363A, 363B,369, 370, 372, 372A, 374, 377, 377A or 444Aof NRS, NRS 482.313, or chapter 585 or 680Bof NRS from the person with respect to whose obligation the notice was given ifsolely by reason of the transfer or other disposition the State is unable torecover the indebtedness of the person with respect to whose obligation thenotice was given.

(Added to NRS by 1983, 281; A 1995, 1063; 1997, 823; 1999, 1002, 1487, 1555; 2001, 1879, 1880; 2003, 2351; 2003, 20thSpecial Session, 160; 2005, 1778)

NRS 360.520 Limitationon withholding or transmitting assets. In administeringthe provisions of NRS 360.510, theDepartment shall determine as early as possible whether there have been withheldor transmitted sufficient liquid assets to satisfy the claim of the State. Assoon as the Department determines that the assets have been withheld ortransmitted, it shall consent to a transfer or other disposition of all assetsin excess of that amount.

(Added to NRS by 1975, 1786; A 1975, 1786; 1983, 283;1995, 1064)

NRS 360.525 Successoror assignee to withhold tax or equivalent assets from purchase price; liabilityfor failure to withhold sufficient amount; release.

1. If a person who is liable for any tax or feeadministered by the Department sells any portion of his business or stock ofgoods not in the ordinary course of business or quits the business, hissuccessors or assignees shall:

(a) If the business or stock of goods was purchased formoney, withhold from the purchase price the amount due; or

(b) If the business or stock of goods was not purchasedfor money, withhold a sufficient portion of the assets of the business or stockof goods which, if sold, would equal the amount due,

until theformer owner provides the successors or assignees with a receipt or certificatefrom the Department showing that he paid the amount due.

2. A successor or assignee who fails to withhold theamount required pursuant to subsection 1 becomes personally liable for thepayment of the amount required to be withheld by him to the extent of theconsideration paid for the business or stock of goods, valued in money.

3. The Department shall issue a certificate of theamount due to the successor or assignee:

(a) Not later than 60 days after receiving a writtenrequest from the successor or assignee for such a certificate; or

(b) Not later than 60 days after the date the formerowners records are made available for audit,

whicheverperiod expires later, but not later than 90 days after receiving the request.

4. If the Department fails to mail the certificate,the successor or assignee is released from any further obligation to withholdany portion of the purchase price, business or stock of goods.

5. The time within which the obligation of thesuccessor or assignee may be enforced begins at the time the person who isliable for the tax or fee sells or assigns all or any portion of his businessor stock of goods or at the time that the determination against the personbecomes final, whichever event occurs later.

(Added to NRS by 1995, 1060)

NRS 360.530 Seizureof property by Department for payment of sales or use tax or other excise taxdue.

1. At any time within 3 years after any person hasbecome delinquent in the payment of any amount of sales or use tax or otherexcise due pursuant to this title, NRS482.313 or chapter 585 of NRS, theDepartment may seize any property, real or personal, of the person and sell theproperty, or a sufficient part of it, at public auction to pay the amount due,together with any interest or penalties imposed for the delinquency and anycosts incurred on account of the seizure and sale.

2. Any seizure made to collect a tax due may be onlyof the property of the person not exempt from execution under the provisions oflaw.

(Added to NRS by 1983, 282; A 1997, 824)

NRS 360.535 Regulationsconcerning claims of ownership interest in property transmitted to or seized byDepartment by person who does not owe tax. TheDepartment may adopt regulations which set forth the manner in which a personwho does not owe any tax to the Department may claim an ownership interest inproperty transmitted to or seized by the Department. The regulations must setforth:

1. The procedures the person must follow to assertsuch a claim; and

2. The circumstances under which the Department willhonor the claim.

(Added to NRS by 1995, 1061)

NRS 360.540 Serviceand contents of notice of sale of property seized to pay taxes.

1. Notice of the sale and the time and place of itmust be given to the delinquent person in writing at least 10 days before thedate set for the sale in the following manner:

(a) The notice must be enclosed in an envelopeaddressed to the person at his last known address or place of business in thisState. It must be deposited in the United States mail, postage prepaid.

(b) The notice must also be published for at least 10days before the date set for the sale in a newspaper of general circulationpublished in the county in which the property seized is to be sold. If there isno newspaper of general circulation in the county, notice must be posted inthree public places in the county 10 days before the date set for the sale.

2. The notice must contain a description of theproperty to be sold, a statement of the amount due, including interest,penalties and costs, the name of the delinquent, and the further statement thatunless the amount due, interest, penalties and costs are paid on or before thetime fixed in the notice for the sale, the property, or so much of it as isnecessary, will be sold in accordance with law and the notice.

(Added to NRS by 1983, 282)

NRS 360.550 Saleof property for delinquent taxes.

1. At the sale the Department shall sell the propertyin accordance with law and the notice and shall deliver to the purchaser a billof sale for the personal property and a deed for any real property sold. Thebill of sale or deed vests the interest or title of the person liable for theamount in the purchaser.

2. The unsold portion of any property seized may beleft at the place of sale at the risk of the person liable for the amount.

(Added to NRS by 1983, 282)

NRS 360.560 Returnof excess proceeds of sale; right of other lienholder; State Treasurer to actas trustee.

1. If, upon the sale, the money received exceeds thetotal of all amounts, including interest, penalties and costs due the State,the Department shall return the excess to the person liable for the amounts andobtain his receipt.

2. If any person having an interest in or lien uponthe property files with the Department, before the sale, notice of his interestor lien, the Department shall withhold any excess pending a determination ofthe rights of the respective parties to it by a court of competentjurisdiction.

3. If the receipt of the person liable for the amountis not available, the Department shall deposit the excess money with the StateTreasurer, as trustee for the owner, subject to the order of the person liablefor the amount, his heirs, successors or assigns.

(Added to NRS by 1983, 282)

DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCALGOVERNMENTS

NRS 360.600 Definitions. As used in NRS 360.600to 360.740, inclusive, unless thecontext otherwise requires, the words and terms defined in NRS 360.605 to 360.650, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 1997, 3278; A 1999, 9, 1092)

NRS 360.605 Accountdefined. Account means the Local GovernmentTax Distribution Account created pursuant to NRS360.660.

(Added to NRS by 1999, 9)

NRS 360.610 Countydefined. County includes Carson City.

(Added to NRS by 1997, 3278)

NRS 360.620 Enterprisedistrict defined. Enterprise district meansa governmental entity which:

1. Is not a county, city or town;

2. Receives any portion of the proceeds of a tax whichis included in the Account; and

3. The Executive Director determines is an enterprisedistrict pursuant to the provisions of NRS360.710.

(Added to NRS by 1997, 3278; A 1999, 9)

NRS 360.640 Localgovernment defined. Local government meansany county, city or town that receives any portion of the proceeds of a taxwhich is included in the Account.

(Added to NRS by 1997, 3278; A 1999, 10)

NRS 360.650 Specialdistrict defined. Special district means agovernmental entity that receives any portion of the proceeds of a tax which isincluded in the Account and which is not:

1. A county;

2. A city;

3. A town; or

4. An enterprise district.

(Added to NRS by 1997, 3278; A 1999, 10)

NRS 360.660 LocalGovernment Tax Distribution Account: Creation; administration by ExecutiveDirector. The Local Government TaxDistribution Account is hereby created in the intergovernmental fund. TheExecutive Director shall administer the Account.

(Added to NRS by 1997, 3278; A 1999, 10)

NRS 360.670 Eligibilityfor allocation from Account. Except asotherwise provided in NRS 360.740, each:

1. Local government that receives, before July 1,1998, any portion of the proceeds of a tax which is included in the Account;

2. Special district that receives, before July 1,1998, any portion of the proceeds of a tax which is included in the Account;and

3. Enterprise district,

is eligiblefor an allocation from the Account in the manner prescribed in NRS 360.680.

(Added to NRS by 1997, 3278; A 1999, 10)

NRS 360.680 Annualallocations from Account.

1. On or before July 1 of each year, the ExecutiveDirector shall allocate to each enterprise district an amount equal to theamount that the enterprise district received from the Account in theimmediately preceding fiscal year.

2. Except as otherwise provided in NRS 360.690 and 360.730, the Executive Director, aftersubtracting the amount allocated to each enterprise district pursuant tosubsection 1, shall allocate to each local government or special district whichis eligible for an allocation from the Account pursuant to NRS 360.670 an amount from the Account thatis equal to the amount allocated to the local government or special districtfor the preceding fiscal year, minus any excess amount allocated pursuant tosubsection 4, 5, 6 or 7 of NRS 360.690,multiplied by 1 plus the percentage change in the Consumer Price Index (AllItems) for the year ending on December 31 immediately preceding the year inwhich the allocation is made.

(Added to NRS by 1997, 3279; A 1999, 10; 2001 Special Session,109; 2003, 1626;2005, 7)

NRS360.690 Establishment of base monthly allocations from Account;remission of allocations to local governments; estimates of allocations forfuture year for use in preparation of budgets.

1. Except as otherwise provided in NRS 360.730, the Executive Director shallestimate monthly the amount each local government, special district andenterprise district will receive from the Account pursuant to the provisions ofthis section.

2. The Executive Director shall establish a basemonthly allocation for each local government, special district and enterprisedistrict by dividing the amount determined pursuant to NRS 360.680 for each local government,special district and enterprise district by 12, and the State Treasurer shall,except as otherwise provided in subsections 3 to 8, inclusive, remit monthlythat amount to each local government, special district and enterprise district.

3. If, after making the allocation to each enterprisedistrict for the month, the Executive Director determines there is notsufficient money available in the countys subaccount in the Account toallocate to each local government and special district the base monthlyallocation determined pursuant to subsection 2, he shall prorate the money inthe countys subaccount and allocate to each local government and specialdistrict an amount equal to its proportionate percentage of the total amount ofthe base monthly allocations determined pursuant to subsection 2 for all localgovernments and special districts within the county. The State Treasurer shallremit that amount to the local government or special district.

4. Except as otherwise provided in subsections 5 to 8,inclusive, if the Executive Director determines that there is money remainingin the countys subaccount in the Account after the base monthly allocationdetermined pursuant to subsection 2 has been allocated to each localgovernment, special district and enterprise district, he shall immediatelydetermine and allocate each:

(a) Local governments share of the remaining money by:

(1) Multiplying one-twelfth of the amountallocated pursuant to NRS 360.680 by thesum of the:

(I) Average percentage of change in thepopulation of the local government over the 5 fiscal years immediatelypreceding the year in which the allocation is made, as certified by theGovernor pursuant to NRS 360.285, exceptas otherwise provided in subsection 9; and

(II) Average percentage of change in theassessed valuation of the taxable property in the local government, includingassessed valuation attributable to a redevelopment agency but excluding theportion attributable to the net proceeds of minerals, over the year in whichthe allocation is made, as projected by the Department pursuant to NRS 361.390, and the 4 fiscal yearsimmediately preceding the year in which the allocation is made; and

(2) Using the figure calculated pursuant tosubparagraph (1) to calculate and allocate to each local government an amountequal to the proportion that the figure calculated pursuant to subparagraph (1)bears to the total amount of the figures calculated pursuant to subparagraph(1) of this paragraph and subparagraph (1) of paragraph (b), respectively, forthe local governments and special districts located in the same countymultiplied by the total amount available in the subaccount; and

(b) Special districts share of the remaining money by:

(1) Multiplying one-twelfth of the amountallocated pursuant to NRS 360.680 by theaverage change in the assessed valuation of the taxable property in the specialdistrict, including assessed valuation attributable to a redevelopment agencybut excluding the portion attributable to the net proceeds of minerals, overthe year in which the allocation is made, as projected by the Departmentpursuant to NRS 361.390, and the 4fiscal years immediately preceding the year in which the allocation is made;and

(2) Using the figure calculated pursuant tosubparagraph (1) to calculate and allocate to each special district an amountequal to the proportion that the figure calculated pursuant to subparagraph (1)bears to the total amount of the figures calculated pursuant to subparagraph(1) of this paragraph and subparagraph (1) of paragraph (a), respectively, forthe local governments and special districts located in the same countymultiplied by the total amount available in the subaccount.

The StateTreasurer shall remit the amount allocated to each local government or specialdistrict pursuant to this subsection.

5. Except as otherwise provided in subsection 6 or 7,if the Executive Director determines that there is money remaining in thecountys subaccount in the Account after the base monthly allocation determinedpursuant to subsection 2 has been allocated to each local government, specialdistrict and enterprise district and that the average amount over the 5 fiscalyears immediately preceding the year in which the allocation is made of theassessed valuation of taxable property which is attributable to the net proceedsof minerals in the county is equal to at least $50,000,000 or that the averagepercentage of change in population of the county over the 5 fiscal yearsimmediately preceding the year in which the allocation is made, as certified bythe Governor pursuant to NRS 360.285,except as otherwise provided in subsection 9, is a negative figure or that theaverage amount over the 5 fiscal years immediately preceding the year in whichthe allocation is made of the assessed valuation of taxable property which isattributable to the net proceeds of minerals in the county is equal to at least$50,000,000 and the average percentage of change in population of the countyover the 5 fiscal years immediately preceding the year in which the allocationis made, as certified by the Governor pursuant to NRS 360.285, except as otherwise providedin subsection 9, is a negative figure, he shall immediately determine andallocate each:

(a) Local governments share of the remaining money by:

(1) Multiplying one-twelfth of the amountallocated pursuant to NRS 360.680 by 1plus the sum of the:

(I) Average percentage of change in thepopulation of the local government over the 5 fiscal years immediatelypreceding the year in which the allocation is made, as certified by theGovernor pursuant to NRS 360.285, exceptas otherwise provided in subsection 9; and

(II) Average percentage of change in theassessed valuation of the taxable property in the local government, includingassessed valuation attributable to a redevelopment agency but excluding theportion attributable to the net proceeds of minerals, over the year in whichthe allocation is made, as projected by the Department pursuant to NRS 361.390, and the 4 fiscal yearsimmediately preceding the year in which the allocation is made; and

(2) Using the figure calculated pursuant tosubparagraph (1) to calculate and allocate to each local government an amountequal to the proportion that the figure calculated pursuant to subparagraph (1)bears to the total amount of the figures calculated pursuant to subparagraph(1) of this paragraph and subparagraph (1) of paragraph (b), respectively, forthe local governments and special districts located in the same countymultiplied by the total amount available in the subaccount; and

(b) Special districts share of the remaining money by:

(1) Multiplying one-twelfth of the amountallocated pursuant to NRS 360.680 by 1plus the average change in the assessed valuation of the taxable property inthe special district, including assessed valuation attributable to a redevelopmentagency but excluding the portion attributable to the net proceeds of minerals,over the year in which the allocation is made, as projected by the Departmentpursuant to NRS 361.390, and the 4fiscal years immediately preceding the year in which the allocation is made;and

(2) Using the figure calculated pursuant tosubparagraph (1) to calculate and allocate to each special district an amountequal to the proportion that the figure calculated pursuant to subparagraph (1)bears to the total amount of the figures calculated pursuant to subparagraph(1) of this paragraph and subparagraph (1) of paragraph (a), respectively, forthe local governments and special districts located in the same countymultiplied by the total amount available in the subaccount.

The StateTreasurer shall remit the amount allocated to each local government or specialdistrict pursuant to this subsection.

6. Except as otherwise provided in subsection 8, ifthe Executive Director determines that there is money remaining in the countyssubaccount in the Account after the base monthly allocation determined pursuantto subsection 2 has been allocated to each local government, special districtand enterprise district, that the sum of the average percentage of change inpopulation and the average percentage of change in the assessed valuation oftaxable property, as calculated pursuant to subparagraph (1) of paragraph (a)of subsection 4 for each of those local governments, is a negative figure, andthat the average change in the assessed valuation of the taxable property ineach of those special districts, as calculated pursuant to subparagraph (1) ofparagraph (b) of subsection 4, is a negative figure, he shall immediatelydetermine and allocate each:

(a) Local governments share of the remaining money by:

(1) Multiplying one-twelfth of the amountallocated pursuant to NRS 360.680 by 1plus the sum of the:

(I) Average percentage of change in thepopulation of the local government over the 5 fiscal years immediately precedingthe year in which the allocation is made, as certified by the Governor pursuantto NRS 360.285, except as otherwiseprovided in subsection 9; and

(II) Average percentage of change in theassessed valuation of the taxable property in the local government, includingassessed valuation attributable to a redevelopment agency but excluding theportion attributable to the net proceeds of minerals, over the year in whichthe allocation is made, as projected by the Department pursuant to NRS 361.390, and the 4 fiscal yearsimmediately preceding the year in which the allocation is made; and

(2) Using the figure calculated pursuant tosubparagraph (1) to calculate and allocate to each local government an amountequal to the proportion that the figure calculated pursuant to subparagraph (1)bears to the total amount of the figures calculated pursuant to subparagraph(1) of this paragraph and subparagraph (1) of paragraph (b), respectively, forthe local governments and special districts located in the same countymultiplied by the total amount available in the subaccount; and

(b) Special districts share of the remaining money by:

(1) Multiplying one-twelfth of the amountallocated pursuant to NRS 360.680 by 1plus the average change in the assessed valuation of the taxable property inthe special district, including assessed valuation attributable to a redevelopmentagency but excluding the portion attributable to the net proceeds of minerals,over the year in which the allocation is made, as projected by the Departmentpursuant to NRS 361.390, and the 4fiscal years immediately preceding the year in which the allocation is made;and

(2) Using the figure calculated pursuant tosubparagraph (1) to calculate and allocate to each special district an amountequal to the proportion that the figure calculated pursuant to subparagraph (1)bears to the total amount of the figures calculated pursuant to subparagraph(1) of this paragraph and subparagraph (1) of paragraph (a), respectively, forthe local governments and special districts located in the same countymultiplied by the total amount available in the subaccount.

The StateTreasurer shall remit the amount allocated to each local government or specialdistrict pursuant to this subsection.

7. Except as otherwise provided in subsection 8, ifthe Executive Director determines that there is money remaining in the countyssubaccount in the Account after the base monthly allocation determined pursuantto subsection 2 has been allocated to each local government, special districtand enterprise district, that the sum of the average percentage of change inpopulation and the average percentage of change in the assessed valuation oftaxable property, as calculated pursuant to subparagraph (1) of paragraph (a)of subsection 4 for each of those local governments, is a negative figure, andthat the average change in the assessed valuation of the taxable property inany of those special districts, as calculated pursuant to subparagraph (1) ofparagraph (b) of subsection 4, is a positive figure, he shall immediatelydetermine and allocate each:

(a) Local governments share of the remaining money by:

(1) Multiplying one-twelfth of the amountallocated pursuant to NRS 360.680 by 1plus the sum of the:

(I) Average percentage of change in thepopulation of the local government over the 5 fiscal years immediatelypreceding the year in which the allocation is made, as certified by theGovernor pursuant to NRS 360.285, exceptas otherwise provided in subsection 9; and

(II) Average percentage of change in theassessed valuation of the taxable property in the local government, includingassessed valuation attributable to a redevelopment agency but excluding theportion attributable to the net proceeds of minerals, over the year in whichthe allocation is made, as projected by the Department pursuant to NRS 361.390, and the 4 fiscal yearsimmediately preceding the year in which the allocation is made; and

(2) Using the figure calculated pursuant tosubparagraph (1) to calculate and allocate to each local government an amountequal to the proportion that the figure calculated pursuant to subparagraph (1)bears to the total amount of the figures calculated pursuant to subparagraph(1) of this paragraph and subparagraph (1) of paragraph (b), respectively, forthe local governments and special districts located in the same countymultiplied by the total amount available in the subaccount; and

(b) Special districts share of the remaining money by:

(1) Multiplying one-twelfth of the amountallocated pursuant to NRS 360.680 by 1plus the sum of the:

(I) Average percentage of change in thepopulation of the county over the 5 fiscal years immediately preceding the yearin which the allocation is made, as certified by the Governor pursuant to NRS 360.285, except as otherwise providedin subsection 9; and

(II) Average change in the assessedvaluation of the taxable property in the special district, including assessedvaluation attributable to a redevelopment agency but excluding the portionattributable to the net proceeds of minerals, over the year in which theallocation is made, as projected by the Department pursuant to NRS 361.390, and the 4 fiscal yearsimmediately preceding the year in which the allocation is made; and

(2) Using the figure calculated pursuant tosubparagraph (1) to calculate and allocate to each special district an amountequal to the proportion that the figure calculated pursuant to subparagraph (1)bears to the total amount of the figures calculated pursuant to subparagraph(1) of this paragraph and subparagraph (1) of paragraph (a), respectively, forthe local governments and special districts located in the same countymultiplied by the total amount available in the subaccount.

The StateTreasurer shall remit the amount allocated to each local government or specialdistrict pursuant to this subsection.

8. The Executive Director shall not allocate anyamount to a local government or special district pursuant to subsection 4, 5, 6or 7 unless the amount distributed and allocated to each of the localgovernments and special districts in the county in each preceding month of thefiscal year in which the allocation is to be made was at least equal to thebase monthly allocation determined pursuant to subsection 2. If the amountsdistributed to the local governments and special districts in the county forthe preceding months of the fiscal year in which the allocation is to be madewere less than the base monthly allocation determined pursuant to subsection 2and the Executive Director determines there is money remaining in the countyssubaccount in the Account after the distribution for the month has been made,he shall:

(a) Determine the amount by which the base monthlyallocations determined pursuant to subsection 2 for each local government andspecial district in the county for the preceding months of the fiscal year inwhich the allocation is to be made exceeds the amounts actually received by thelocal governments and special districts in the county for the same period; and

(b) Compare the amount determined pursuant to paragraph(a) to the amount of money remaining in the countys subaccount in the Accountto determine which amount is greater.

If theExecutive Director determines that the amount determined pursuant to paragraph(a) is greater, he shall allocate the money remaining in the countys subaccountin the Account pursuant to the provisions of subsection 3. If the ExecutiveDirector determines that the amount of money remaining in the countyssubaccount in the Account is greater, he shall first allocate the moneynecessary for each local government and special district to receive the basemonthly allocation determined pursuant to subsection 2 and the State Treasurershall remit that money so allocated. The Executive Director shall allocate anyadditional money in the countys subaccount in the Account pursuant to theprovisions of subsection 4, 5, 6 or 7, as appropriate.

9. The percentage changes in population calculatedpursuant to subsections 4 to 7, inclusive, must:

(a) Except as otherwise provided in paragraph (c), ifthe Bureau of the Census of the United States Department of Commerce issuespopulation totals that conflict with the totals certified by the Governorpursuant to NRS 360.285, be an estimateof the change in population for the calendar year, based upon the populationtotals issued by the Bureau of the Census.

(b) If a new method of determining population isestablished pursuant to NRS 360.283, beadjusted in a manner that will result in the percentage change being based onpopulation determined pursuant to the new method for both the fiscal year inwhich the allocation is made and the fiscal year immediately preceding the yearin which the allocation is made.

(c) If a local government files a formal appeal withthe Bureau of the Census concerning the population total of the localgovernment issued by the Bureau of the Census, be calculated using thepopulation total certified by the Governor pursuant to NRS 360.285 until the appeal is resolved.If additional money is allocated to the local government because the populationtotal certified by the Governor is greater than the population total issued bythe Bureau of the Census, the State Treasurer shall deposit that additionalmoney in a separate interest-bearing account. Upon resolution of the appeal, ifthe population total finally determined pursuant to the appeal is:

(1) Equal to or less than the population totalinitially issued by the Bureau of the Census, the State Treasurer shalltransfer the total amount in the separate interest-bearing account, includinginterest but excluding any administrative fees, to the Local Government TaxDistribution Account for allocation among the local governments in the countypursuant to subsection 4, 5, 6 or 7, as appropriate.

(2) Greater than the population total initiallyissued by the Bureau of the Census, the Executive Director shall calculate theamount that would have been allocated to the local government pursuant tosubsection 4, 5, 6 or 7, as appropriate, if the population total finallydetermined pursuant to the appeal had been used and the State Treasurer shallremit to the local government an amount equal to the difference between theamount actually distributed and the amount calculated pursuant to thissubparagraph or the total amount in the separate interest-bearing account,including interest but excluding any administrative fees, whichever is less.

10. On or before February 15 of each year, theExecutive Director shall provide to each local government, special district andenterprise district a preliminary estimate of the revenue it will receive fromthe Account for that fiscal year.

11. On or before March 15 of each year, the ExecutiveDirector shall:

(a) Make an estimate of the receipts from each taxincluded in the Account on an accrual basis for the next fiscal year inaccordance with generally accepted accounting principles, including an estimatefor each county of the receipts from each tax included in the Account; and

(b) Provide to each local government, special districtand enterprise district an estimate of the amount that local government,special district or enterprise district would receive based upon the estimatemade pursuant to paragraph (a) and calculated pursuant to the provisions ofthis section.

12. A local government, special district or enterprisedistrict may use the estimate provided by the Executive Director pursuant tosubsection 11 in the preparation of its budget.

(Added to NRS by 1997, 3279; A 1999, 10, 1092, 1096; 2001, 70, 1821; 2001 Special Session,109, 112, 115, 118; 2003, 259, 1626, 1632; 2005, 7)

NRS 360.695 Adjustmentof allocation to local government or special district after decrease inpopulation and assessed valuation of taxable property.

1. If the population and assessed valuation of thetaxable property, except any assessed valuation attributable to the netproceeds of minerals, within a local government or special district hasdecreased in each of the 3 fiscal years immediately preceding the currentfiscal year, the Executive Director shall review the amount allocated to thelocal government or special district from the Account pursuant to NRS 360.680, to determine whether to adjustthe allocation. The local government or special district may submit informationto assist the Executive Director in making a determination. If the ExecutiveDirector determines that an adjustment to the allocation of the localgovernment or special district is necessary, the Executive Director shallsubmit his findings on the matter to the Committee on Local Government Finance.

2. The Committee on Local Government Finance shallreview the findings submitted by the Executive Director pursuant to subsection1. If the committee determines that an adjustment to the amount allocated tothe local government or special district pursuant to NRS 360.680 is appropriate, the committeeshall submit a recommendation to the Nevada Tax Commission that sets forth theamount of the recommended adjustment. If the Committee determines that theadjustment is not appropriate, that decision is not subject to review by theNevada Tax Commission.

3. The Nevada Tax Commission shall schedule a publichearing within 30 days after the Committee on Local Government Finance submitsits recommendation. The Nevada Tax Commission shall provide public notice ofthe hearing at least 10 days before the date on which the hearing will be held.The Executive Director shall provide copies of all documents relevant to the adjustmentrecommended by the Committee on Local Government Finance to the governing bodyof each local government and special district that is located in the samecounty as the local government or special district that is subject to therecommended adjustment.

4. If, after the public hearing, the Nevada TaxCommission determines that the recommended adjustment is appropriate, it shallorder the Executive Director to adjust the amount allocated to the localgovernment or special district pursuant to NRS360.680.

(Added to NRS by 1999, 1091)

NRS 360.698 Pledgeof percentage of revenue to payment of bonds.

1. A local government or special district whichreceives revenue pursuant to NRS 360.680,360.690 and 360.700 may pledge not more than 15 percentof that revenue to the payment of any general obligation bond or revenue bondissued by the local government or special district pursuant to chapter 350 of NRS.

2. Any revenue pledged pursuant to subsection 1 forthe payment of a general obligation bond issued by a local government orspecial district pursuant to chapter 350 ofNRS shall be deemed to be pledged revenue of the project for the purposes of NRS 350.020.

3. For bonds issued pursuant to this section beforeJuly 1, 1998, by a local government, special district or enterprise district:

(a) A pledge of 15 percent of the revenue distributedpursuant to NRS 360.680, 360.690 and 360.700 is substituted for the pledge of 15percent of the revenue distributed pursuant to NRS 377.057, as that section existed onJanuary 1, 1997; and

(b) A local government, special district or enterprisedistrict shall increase the percentage specified in paragraph (a) to the extentnecessary to provide a pledge to those bonds that is equivalent to the pledgeof 15 percent of the amount that would have been received by that localgovernment, special district or enterprise district pursuant to NRS 377.057, as that section existed on January1, 1997.

(Added to NRS by 1991, 2327; A 1997, 3292; 2003, 1316)(Substitutedin revision for NRS 377.080)

NRS 360.700 Guaranteedallocation from Account for tax proceeds pledged to secure obligations. The Executive Director shall ensure that each localgovernment, special district or enterprise district that:

1. Received, before July 1, 1998, any portion of theproceeds of a tax which is included in the Account; and

2. Pledged a portion of the money described insubsection 1 to secure the payment of bonds or other types of obligations,

receives anamount at least equal to that amount which the local government, specialdistrict or enterprise district would have received before July 1, 1998, thatis pledged to secure the payment of those bonds or other types of obligations.

(Added to NRS by 1997, 3281; A 1999, 13)

NRS 360.710 Determinationof enterprise districts.

1. The Executive Director shall determine whether agovernmental entity is an enterprise district.

2. In determining whether a governmental entity is anenterprise district, the Executive Director shall consider:

(a) Whether the governmental entity should account forsubstantially all of its operations in an enterprise fund as defined in NRS 354.517;

(b) The number and type of governmental services thatthe governmental entity provides;

(c) Whether the governmental entity provides a productor a service directly to a user of that product or service, including, withoutlimitation, water, sewerage, television and sanitation; and

(d) Any other factors the Executive Director deemsrelevant.

(Added to NRS by 1997, 3281)

NRS 360.720 Enterprisedistricts prohibited from pledging revenue from Account to secure obligations;qualifications of certain governmental entities for allocations from Account.

1. An enterprise district shall not pledge any portionof the revenues from any of the taxes included in the Account to secure thepayment of bonds or other obligations.

2. The Executive Director shall ensure that agovernmental entity created between July 1, 1996, and July 1, 1998, does notreceive money from the taxes included in the Account unless that governmentalentity provides police protection and at least two of the following services:

(a) Fire protection;

(b) Construction, maintenance and repair of roads; or

(c) Parks and recreation.

3. As used in this section:

(a) Fire protection has the meaning ascribed to it inNRS 360.740.

(b) Parks and recreation has the meaning ascribed toit in NRS 360.740.

(c) Police protection has the meaning ascribed to itin NRS 360.740.

(d) Construction, maintenance and repair of roads hasthe meaning ascribed to it in NRS 360.740.

(Added to NRS by 1997, 3282; A 1999, 13)

NRS 360.730 Establishmentof alternative formula for distribution of taxes in Account by cooperativeagreement.

1. The governing bodies of two or more localgovernments or special districts, or any combination thereof, may, pursuant tothe provisions of NRS 277.045, enterinto a cooperative agreement that sets forth an alternative formula for thedistribution of the taxes included in the Account to the local governments orspecial districts which are parties to the agreement. The governing bodies ofeach local government or special district that is a party to the agreement mustapprove the alternative formula by majority vote.

2. The county clerk of a county in which a localgovernment or special district that is a party to a cooperative agreementpursuant to subsection 1 is located shall transmit a copy of the cooperativeagreement to the Executive Director:

(a) Within 10 days after the agreement is approved byeach of the governing bodies of the local governments or special districts thatare parties to the agreement; and

(b) Not later than December 31 of the year immediatelypreceding the initial year of distribution that will be governed by thecooperative agreement.

3. The governing bodies of two or more localgovernments or special districts shall not enter into more than one cooperativeagreement pursuant to subsection 1 that involves the same local governments orspecial districts.

4. If at least two cooperative agreements exist amongthe local governments and special districts that are located in the samecounty, the Executive Director shall ensure that the terms of those cooperativeagreements do not conflict.

5. Any local government or special district that isnot a party to a cooperative agreement pursuant to subsection 1 must continueto receive money from the Account pursuant to the provisions of NRS 360.680 and 360.690.

6. The governing bodies of the local governments andspecial districts that have entered into a cooperative agreement pursuant tosubsection 1 may, by majority vote, amend the terms of the agreement. Thegoverning bodies shall not amend the terms of a cooperative agreement more thanonce during the first 2 years after the cooperative agreement is effective andonce every year thereafter, unless the Committee on Local Government Financeapproves the amendment. The provisions of this subsection do not apply to anyinterlocal agreements for the consolidation of governmental services enteredinto by local governments or special districts pursuant to the provisions of NRS 277.080 to 277.180, inclusive, that do not relate tothe distribution of taxes included in the Account.

7. A cooperative agreement executed pursuant to thissection may not be terminated unless the governing body of each localgovernment or special district that is a party to a cooperative agreementpursuant to subsection 1 agrees to terminate the agreement.

8. For each fiscal year the cooperative agreement isin effect, the Executive Director shall continue to calculate the amount eachlocal government or special district that is a party to a cooperative agreementpursuant to subsection 1 would receive pursuant to the provisions of NRS 360.680 and 360.690.

9. If the governing bodies of the local governments orspecial districts that are parties to a cooperative agreement terminate theagreement pursuant to subsection 7, the Executive Director must distribute tothose local governments or special districts an amount equal to the amount thelocal government or special district would have received pursuant to theprovisions of NRS 360.680 and 360.690 according to the calculationsperformed pursuant to subsection 8.

(Added to NRS by 1997, 3282; A 1999, 13)

NRS 360.740 Requestof newly created local government or special district for allocation fromAccount.

1. The governing body of a local government or specialdistrict that is created after July 1, 1998, and which provides policeprotection and at least two of the following services:

(a) Fire protection;

(b) Construction, maintenance and repair of roads; or

(c) Parks and recreation,

may, bymajority vote, request the Nevada Tax Commission to direct the ExecutiveDirector to allocate money from the Account to the local government or specialdistrict pursuant to the provisions of NRS360.680 and 360.690.

2. On or before December 31 of the year immediatelypreceding the first fiscal year that the local government or special districtwould receive money from the Account, a governing body that submits a requestpursuant to subsection 1 must:

(a) Submit the request to the Executive Director; and

(b) Provide copies of the request and any informationit submits to the Executive Director in support of the request to each localgovernment and special district that:

(1) Receives money from the Account; and

(2) Is located within the same county.

3. The Executive Director shall review each requestsubmitted pursuant to subsection 1 and submit his findings to the Committee onLocal Government Finance. In reviewing the request, the Executive Directorshall:

(a) For the initial year of distribution, establish anamount to be allocated to the new local government or special district pursuantto the provisions of NRS 360.680 and 360.690. If the new local government orspecial district will provide a service that was provided by another localgovernment or special district before the creation of the new local governmentor special district, the amount allocated to the local government or specialdistrict which previously provided the service must be decreased by the amountallocated to the new local government or special district; and

(b) Consider:

(1) The effect of the distribution of money inthe Account, pursuant to the provisions of NRS360.680 and 360.690, to the newlocal government or special district on the amounts that the other localgovernments and special districts that are located in the same county willreceive from the Account; and

(2) The comparison of the amount established tobe allocated pursuant to the provisions of NRS360.680 and 360.690 for the newlocal government or special district to the amounts allocated to the otherlocal governments and special districts that are located in the same county.

4. The Committee on Local Government Finance shallreview the findings submitted by the Executive Director pursuant to subsection3. If the Committee determines that the distribution of money in the Account tothe new local government or special district is appropriate, it shall submit arecommendation to the Nevada Tax Commission. If the Committee determines thatthe distribution is not appropriate, that decision is not subject to review bythe Nevada Tax Commission.

5. The Nevada Tax Commission shall schedule a publichearing within 30 days after the Committee on Local Government Finance submitsits recommendation. The Nevada Tax Commission shall provide public notice ofthe hearing at least 10 days before the date on which the hearing will be held.The Executive Director shall provide copies of all documents relevant to therecommendation of the Committee on Local Government Finance to the governingbody of each local government and special district that is located in the samecounty as the new local government or special district.

6. If, after the public hearing, the Nevada TaxCommission determines that the recommendation of the Committee on LocalGovernment Finance is appropriate, it shall order the Executive Director todistribute money in the Account to the new local government or special districtpursuant to the provisions of NRS 360.680and 360.690.

7. For the purposes of this section, the localgovernment or special district may enter into an interlocal agreement withanother governmental entity for the provision of the services set forth insubsection 1 if that local government or special district compensates thegovernmental entity that provides the services in an amount equal to the valueof those services.

8. As used in this section:

(a) Fire protection includes the provision ofservices related to:

(1) The prevention and suppression of fire; and

(2) Rescue,

and theacquisition and maintenance of the equipment necessary to provide thoseservices.

(b) Parks and recreation includes the employment bythe local government or special district, on a permanent and full-time basis,of persons who administer and maintain recreational facilities and parks.Parks and recreation does not include the construction or maintenance ofroadside parks or rest areas that are constructed or maintained by the localgovernment or special district as part of the construction, maintenance andrepair of roads.

(c) Police protection includes the employment by thelocal government or special district, on a permanent and full-time basis, of atleast three persons whose primary functions specifically include:

(1) Routine patrol;

(2) Criminal investigations;

(3) Enforcement of traffic laws; and

(4) Investigation of motor vehicle accidents.

(d) Construction, maintenance and repair of roadsincludes the acquisition, operation or use of any material, equipment orfacility that is used exclusively for the construction, maintenance or repairof a road and that is necessary for the safe and efficient use of the roadexcept alleys and pathways for bicycles that are separate from the roadway and,including, without limitation:

(1) Grades or regrades;

(2) Gravel;

(3) Oiling;

(4) Surfacing;

(5) Macadamizing;

(6) Paving;

(7) Cleaning;

(8) Sanding or snow removal;

(9) Crosswalks;

(10) Sidewalks;

(11) Culverts;

(12) Catch basins;

(13) Drains;

(14) Sewers;

(15) Manholes;

(16) Inlets;

(17) Outlets;

(18) Retaining walls;

(19) Bridges;

(20) Overpasses;

(21) Tunnels;

(22) Underpasses;

(23) Approaches;

(24) Sprinkling facilities;

(25) Artificial lights and lighting equipment;

(26) Parkways;

(27) Fences or barriers that control access tothe road;

(28) Control of vegetation;

(29) Rights-of-way;

(30) Grade separators;

(31) Traffic separators;

(32) Devices and signs for control of traffic;

(33) Facilities for personnel who construct,maintain or repair roads; and

(34) Facilities for the storage of equipment ormaterials used to construct, maintain or repair roads.

(Added to NRS by 1997, 3283; A 1999, 15)

ABATEMENT OF TAXES ON NEW OR EXPANDED BUSINESS

NRS 360.750 Partialabatement of certain taxes imposed on new or expanded businesses: Powers andduties of Commission on Economic Development, Nevada Tax Commission, applicantfor abatement, business approved for abatement and county treasurer.

1. A person who intends to locate or expand a businessin this State may apply to the Commission on Economic Development for a partialabatement of one or more of the taxes imposed on the new or expanded businesspursuant to chapter 361, 363B or 374 ofNRS.

2. The Commission on Economic Development shallapprove an application for a partial abatement if the Commission makes thefollowing determinations:

(a) The business is consistent with:

(1) The State Plan for Industrial Developmentand Diversification that is developed by the Commission pursuant to NRS 231.067; and

(2) Any guidelines adopted pursuant to the StatePlan.

(b) The applicant has executed an agreement with theCommission which states that the business will, after the date on which acertificate of eligibility for the abatement is issued pursuant to subsection5, continue in operation in this State for a period specified by theCommission, which must be at least 5 years, and will continue to meet theeligibility requirements set forth in this subsection. The agreement must bindthe successors in interest of the business for the specified period.

(c) The business is registered pursuant to the laws ofthis State or the applicant commits to obtain a valid business license and allother permits required by the county, city or town in which the businessoperates.

(d) Except as otherwise provided in NRS 361.0687, if the business is a newbusiness in a county whose population is 100,000 or more or a city whosepopulation is 60,000 or more, the business meets at least two of the followingrequirements:

(1) The business will have 75 or more full-timeemployees on the payroll of the business by the fourth quarter that it is inoperation.

(2) Establishing the business will require thebusiness to make a capital investment of at least $1,000,000 in this State.

(3) The average hourly wage that will be paid bythe new business to its employees in this State is at least 100 percent of theaverage statewide hourly wage as established by the Employment SecurityDivision of the Department of Employment, Training and Rehabilitation on July 1of each fiscal year and:

(I) The business will provide a healthinsurance plan for all employees that includes an option for health insurancecoverage for dependents of the employees; and

(II) The cost to the business for thebenefits the business provides to its employees in this State will meet theminimum requirements for benefits established by the Commission by regulationpursuant to subsection 9.

(e) Except as otherwise provided in NRS 361.0687, if the business is a newbusiness in a county whose population is less than 100,000 or a city whosepopulation is less than 60,000, the business meets at least two of thefollowing requirements:

(1) The business will have 15 or more full-timeemployees on the payroll of the business by the fourth quarter that it is inoperation.

(2) Establishing the business will require thebusiness to make a capital investment of at least $250,000 in this State.

(3) The average hourly wage that will be paid bythe new business to its employees in this State is at least 100 percent of theaverage statewide hourly wage or the average countywide hourly wage, whicheveris less, as established by the Employment Security Division of the Departmentof Employment, Training and Rehabilitation on July 1 of each fiscal year and:

(I) The business will provide a healthinsurance plan for all employees that includes an option for health insurancecoverage for dependents of the employees; and

(II) The cost to the business for thebenefits the business provides to its employees in this State will meet theminimum requirements for benefits established by the Commission by regulationpursuant to subsection 9.

(f) If the business is an existing business, thebusiness meets at least two of the following requirements:

(1) The business will increase the number ofemployees on its payroll by 10 percent more than it employed in the immediatelypreceding fiscal year or by six employees, whichever is greater.

(2) The business will expand by making a capitalinvestment in this State in an amount equal to at least 20 percent of the valueof the tangible property possessed by the business in the immediately precedingfiscal year. The determination of the value of the tangible property possessedby the business in the immediately preceding fiscal year must be made by the:

(I) County assessor of the county in whichthe business will expand, if the business is locally assessed; or

(II) Department, if the business iscentrally assessed.

(3) The average hourly wage that will be paid bythe existing business to its new employees in this State is at least the amountof the average hourly wage required to be paid by businesses pursuant tosubparagraph (2) of either paragraph (a) or (b) of subsection 2 of NRS 361.0687, whichever is applicable, and:

(I) The business will provide a healthinsurance plan for all new employees that includes an option for healthinsurance coverage for dependents of the employees; and

(II) The cost to the business for thebenefits the business provides to its new employees in this State will meet theminimum requirements for benefits established by the Commission by regulationpursuant to subsection 9.

(g) In lieu of meeting the requirements of paragraph(d), (e) or (f), if the business furthers the development and refinement ofintellectual property, a patent or a copyright into a commercial product, thebusiness meets at least two of the following requirements:

(1) The business will have 10 or more full-timeemployees on the payroll of the business by the fourth quarter that it is inoperation.

(2) Establishing the business will require thebusiness to make a capital investment of at least $500,000 in this State.

(3) The average hourly wage that will be paid bythe new business to its employees in this State is at least the amount of theaverage hourly wage required to be paid by businesses pursuant to subparagraph(2) of either paragraph (a) or (b) of subsection 2 of NRS 361.0687, whichever is applicable, and:

(I) The business will provide a healthinsurance plan for all employees that includes an option for health insurancecoverage for dependents of the employees; and

(II) The cost to the business for thebenefits the business provides to its employees in this State will meet withminimum requirements established by the Commission by regulation pursuant tosubsection 9.

3. Notwithstanding the provisions of subsection 2, theCommission on Economic Development:

(a) Shall not consider an application for a partialabatement unless the Commission has requested a letter of acknowledgment of therequest for the abatement from any affected county, school district, city ortown.

(b) May, if the Commission determines that such actionis necessary:

(1) Approve an application for a partialabatement by a business that does not meet the requirements set forth inparagraph (d), (e), (f) or (g) of subsection 2;

(2) Make the requirements set forth in paragraph(d), (e), (f) or (g) of subsection 2 more stringent; or

(3) Add additional requirements that a businessmust meet to qualify for a partial abatement.

4. If a person submits an application to theCommission on Economic Development pursuant to subsection 1, the Commissionshall provide notice to the governing body of the county, the board of trusteesof the school district and the governing body of the city or town, if any, inwhich the person intends to locate or expand a business. The notice requiredpursuant to this subsection must set forth the date, time and location of thehearing at which the Commission will consider the application.

5. If the Commission on Economic Development approvesan application for a partial abatement, the Commission shall immediatelyforward a certificate of eligibility for the abatement to:

(a) The Department;

(b) The Nevada Tax Commission; and

(c) If the partial abatement is from the property taximposed pursuant to chapter 361 of NRS, thecounty treasurer.

6. An applicant for a partial abatement pursuant tothis section or an existing business whose partial abatement is in effectshall, upon the request of the Executive Director of the Commission on EconomicDevelopment, furnish the Executive Director with copies of all recordsnecessary to verify that the applicant meets the requirements of subsection 2.

7. If a business whose partial abatement has beenapproved pursuant to this section and is in effect ceases:

(a) To meet the requirements set forth in subsection 2;or

(b) Operation before the time specified in the agreementdescribed in paragraph (b) of subsection 2,

the businessshall repay to the Department or, if the partial abatement was from theproperty tax imposed pursuant to chapter 361of NRS, to the county treasurer, the amount of the exemption that was allowedpursuant to this section before the failure of the business to comply unlessthe Nevada Tax Commission determines that the business has substantiallycomplied with the requirements of this section. Except as otherwise provided inNRS 360.232 and 360.320, the business shall, in addition tothe amount of the exemption required to be paid pursuant to this subsection,pay interest on the amount due at the rate most recently established pursuantto NRS 99.040 for each month, or portionthereof, from the last day of the month following the period for which thepayment would have been made had the partial abatement not been approved untilthe date of payment of the tax.

8. A county treasurer:

(a) Shall deposit any money that he receives pursuantto subsection 7 in one or more of the funds established by a local governmentof the county pursuant to NRS 354.6113or 354.6115; and

(b) May use the money deposited pursuant to paragraph(a) only for the purposes authorized by NRS354.6113 and 354.6115.

9. The Commission on Economic Development:

(a) Shall adopt regulations relating to:

(1) The minimum level of benefits that abusiness must provide to its employees if the business is going to use benefitspaid to employees as a basis to qualify for a partial abatement; and

(2) The notice that must be provided pursuant tosubsection 4.

(b) May adopt such other regulations as the Commissionon Economic Development determines to be necessary to carry out the provisionsof this section.

10. The Nevada Tax Commission:

(a) Shall adopt regulations regarding:

(1) The capital investment that a new businessmust make to meet the requirement set forth in paragraph (d), (e) or (g) ofsubsection 2; and

(2) Any security that a business is required to postto qualify for a partial abatement pursuant to this section.

(b) May adopt such other regulations as the Nevada TaxCommission determines to be necessary to carry out the provisions of thissection.

11. An applicant for an abatement who is aggrieved bya final decision of the Commission on Economic Development may petition forjudicial review in the manner provided in chapter233B of NRS.

(Added to NRS by 1999, 1740; A 1999, 3116; 2001, 1824, 1980; 2003, 78, 83, 2920; 2003, 20thSpecial Session, 161, 164; 2005, 1510)

STATE BUSINESS LICENSES

NRS 360.760 Definitions. As used in NRS 360.760to 360.798, inclusive, unless thecontext otherwise requires, the words and terms defined in NRS 360.765 to 360.775, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 2003, 20thSpecial Session, 155; A 2005, 294; 2005, 22ndSpecial Session, 127)

NRS 360.765 Businessdefined.

1. Except as otherwise provided in subsection 2,business means:

(a) Any person, except a natural person, that performsa service or engages in a trade for profit; or

(b) Any natural person who performs a service or engagesin a trade for profit if the person is required to file with the InternalRevenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, orits equivalent or successor form, a Schedule E (Form 1040), Supplemental Incomeand Loss Form, or its equivalent or successor form, or a Schedule F (Form1040), Profit or Loss From Farming Form, or its equivalent or successor form,for that activity.

2. The term does not include:

(a) A governmental entity.

(b) A nonprofit religious, charitable, fraternal orother organization that qualifies as a tax-exempt organization pursuant to 26U.S.C. 501(c).

(c) A person who operates a business from his home andwhose net earnings from that business are not more than 66 2/3 percent of theaverage annual wage, as computed for the preceding calendar year pursuant to chapter 612 of NRS and rounded to the nearesthundred dollars.

(d) A natural person whose sole business is the rentalof four or fewer dwelling units to others.

(e) A business whose primary purpose is to create orproduce motion pictures. As used in this paragraph, motion pictures has themeaning ascribed to it in NRS 231.020.

(Added to NRS by 2003, 20thSpecial Session, 156; A 2005, 22ndSpecial Session, 128)

NRS 360.767 Exhibitiondefined. Exhibition means a trade show orconvention, craft show, sporting event or any other similar event involving theexhibition of property, products, goods, services or athletic or physicalskill.

(Added to NRS by 2005, 22ndSpecial Session, 124)

NRS 360.770 Employeedefined. Repealed. (See chapter 9, Statutes ofNevada 2005, 22nd Special Session, at page 146.)

 

NRS 360.773 Statebusiness license defined. State businesslicense means the business license required pursuant to NRS 360.780.

(Added to NRS by 2005, 22ndSpecial Session, 124)

NRS 360.775 Wagesdefined. Wages means any remuneration paidfor personal services, including commissions, and bonuses and remunerationpayable in any medium other than cash.

(Added to NRS by 2003, 20thSpecial Session, 156)

NRS 360.780 Statebusiness license required; application and fee for license; activitiesconstituting conduct of business; participation in exhibition.

1. Except as otherwise provided in subsection 7, aperson shall not conduct a business in this State unless he has a statebusiness license issued by the Department.

2. An application for a state business license must:

(a) Be made upon a form prescribed by the Department;

(b) Set forth the name under which the applicanttransacts or intends to transact business and the location of his place orplaces of business;

(c) Be accompanied by a fee of $100; and

(d) Include any other information that the Departmentdeems necessary.

3. The application must be signed by:

(a) The owner, if the business is owned by a naturalperson;

(b) A member or partner, if the business is owned by anassociation or partnership; or

(c) An officer or some other person specificallyauthorized to sign the application, if the business is owned by a corporation.

4. If the application is signed pursuant to paragraph(c) of subsection 3, written evidence of the signers authority must beattached to the application.

5. The state business license required to be obtainedpursuant to this section is in addition to any license to conduct business thatmust be obtained from the local jurisdiction in which the business is beingconducted.

6. For the purposes of NRS 360.760 to 360.798, inclusive, a person shall bedeemed to conduct a business in this State if a business for which the personis responsible:

(a) Is organized pursuant to title 7 of NRS, other thana business organized pursuant to chapter 82 or84 of NRS;

(b) Has an office or other base of operations in thisState; or

(c) Pays wages or other remuneration to a naturalperson who performs in this State any of the duties for which he is paid.

7. A person who takes part in an exhibition held inthis State for a purpose related to the conduct of a business is not requiredto obtain a state business license specifically for that event if the operatorof the facility where the exhibition is held pays the licensing fee on behalfof that person pursuant to NRS 360.787.

(Added to NRS by 2003, 20thSpecial Session, 157; A 2003, 20thSpecial Session, 231; 2005, 22ndSpecial Session, 128)

NRS 360.782 Limitationon number of licenses natural person is required to obtain.

1. A natural person is not required to obtain morethan one state business license for any combination of activities conducted bythat person which are reported to the Internal Revenue Service for any federaltax year on two or more of the forms described in paragraph (b) of subsection 1of NRS 360.765.

2. As used in this section, federal tax year meansany period of 12 months for which a person is required to report income, taxdeductions and tax credits pursuant to the provisions of the Internal RevenueCode and any regulations adopted pursuant thereto.

(Added to NRS by 2005, 22ndSpecial Session, 124)

NRS 360.784 Annualfee for license: Amount; submission; penalty for late payment.

1. Except as otherwise provided in subsection 2, aperson who has been issued a state business license shall submit a fee of $100to the Department on or before:

(a) The last day of the month in which the anniversarydate of issuance of the state business license occurs in each year; or

(b) Such other annual date as the Department and personmay mutually agree,

unless theperson submits a written statement to the Department, at least 10 days beforethat date, indicating that the person will not be conducting business in thisState after that date.

2. The Department may reduce the amount of any initialfee required pursuant to paragraph (b) of subsection 1 to allow credit for theremaining portion of a year for which the fee has been paid for the statebusiness license pursuant to paragraph (a) of subsection 1 or NRS 360.780.

3. A person who fails to submit the annual feerequired pursuant to this section in a timely manner shall pay a penalty in theamount of $100 in addition to the annual fee.

(Added to NRS by 2005, 22ndSpecial Session, 125)

NRS 360.785 Activitiesof natural person constituting business. Repealed.(See chapter 9, Statutesof Nevada 2005, 22nd Special Session, at page 146.)

 

NRS 360.787 Paymentof licensing fees by operator of facility where exhibition is held;regulations.

1. A person or governmental entity that operates afacility at which one or more exhibitions are held is responsible for thepayment of a licensing fee pursuant to this section on behalf of the personswho do not have a state business license but who take part in the exhibitionfor a purpose related to the conduct of a business.

2. The operator of the facility shall pay thelicensing fee required by subsection 1 either:

(a) On an annual basis by remitting to the Departmentthe sum of $5,000 on or before July 1 for all the exhibitions held at thatfacility during the fiscal year beginning on that day; or

(b) On a quarterly basis by remitting to the Departmentan amount equal to the product of the total number of businesses taking part ineach exhibition at the facility during a calendar quarter who do not have astate business license multiplied by the number of days on which the exhibitionis held at the facility during the calendar quarter, multiplied in turn by$1.25 for each exhibition held at the facility during the calendar quarter.

3. If the operator of a facility at which anexhibition is held has not paid the licensing fee as provided in paragraph (a)of subsection 2, the operator of the facility shall, on or before the last dayof each calendar quarter in which an exhibition is held at that facility, remitto the Department the licensing fee in the amount required by paragraph (b) ofsubsection 2 for all the exhibitions held at that facility during that calendarquarter.

4. The licensing fees due pursuant to this sectionmust be calculated, reported and paid separately from any other fees due fromthe operator of the facility pursuant to this chapter.

5. The Nevada Tax Commission shall adopt suchregulations as it deems necessary to carry out the provisions of this section.

(Added to NRS by 2005, 22ndSpecial Session, 125)

NRS 360.790 Depositof proceeds in State General Fund. TheDepartment shall deposit all money it receives pursuant to NRS 360.760 to 360.798, inclusive, in the State Treasuryfor credit to the State General Fund.

(Added to NRS by 2003, 20thSpecial Session, 157)

NRS 360.795 Confidentialityof records and files of Department.

1. Except as otherwise provided in this section and NRS 360.250, the records and files of theDepartment concerning the administration of NRS360.760 to 360.798, inclusive, areconfidential and privileged. The Department, and any employee of the Departmentengaged in the administration of NRS 360.760to 360.798, inclusive, or charged withthe custody of any such records or files, shall not disclose any informationobtained from those records or files. Neither the Department nor any employeeof the Department may be required to produce any of the records, files andinformation for the inspection of any person or for use in any action orproceeding.

2. The records and files of the Department concerningthe administration of NRS 360.760 to 360.798, inclusive, are not confidentialand privileged in the following cases:

(a) Testimony by a member or employee of the Departmentand production of records, files and information on behalf of the Department ora person in any action or proceeding pursuant to the provisions of this chapterif that testimony or the records, files or information, or the facts shownthereby, are directly involved in the action or proceeding.

(b) Delivery to a person or his authorizedrepresentative of a copy of any document filed by the person pursuant to NRS 360.760 to 360.798, inclusive.

(c) Publication of statistics so classified as toprevent the identification of a particular business or document.

(d) Exchanges of information with the Internal RevenueService in accordance with compacts made and provided for in such cases.

(e) Disclosure in confidence to the Governor or hisagent in the exercise of the Governors general supervisory powers, or to anyperson authorized to audit the accounts of the Department in pursuance of anaudit, or to the Attorney General or other legal representative of the State inconnection with an action or proceeding pursuant to this chapter, or to anyagency of this or any other state charged with the administration orenforcement of laws relating to workers compensation, unemploymentcompensation, public assistance, taxation, labor or gaming.

(f) Exchanges of information pursuant to subsection 3.

(g) Disclosure of information concerning whether or nota person conducting a business in this State has a state business license.

3. The Nevada Tax Commission may agree with any countyfair and recreation board or the governing body of any county, city or town forthe continuing exchange of information concerning taxpayers.

4. The Executive Director shall periodically, as hedeems appropriate, but not less often than annually, transmit to theAdministrator of the Division of Industrial Relations of the Department ofBusiness and Industry a list of the businesses of which he has a record. Thelist must include the mailing address of the business as reported to theDepartment.

(Added to NRS by 2003, 1315; A 2005, 22ndSpecial Session, 129)

NRS 360.798 Enforcementof provisions: Revocation or suspension of license; denial of new license.

1. If a person who holds a state business licensefails to comply with a provision of NRS360.760 to 360.798, inclusive, or aregulation of the Department adopted pursuant thereto, the Department mayrevoke or suspend the state business license of the person. Before so doing,the Department must hold a hearing after 10 days written notice to thelicensee. The notice must specify the time and place of the hearing and requirethe licensee to show cause why his license should not be revoked.

2. If the license is suspended or revoked, theDepartment shall give written notice of the action to the person who holds thestate business license.

3. The notices required by this section may be servedpersonally or by mail in the manner provided in NRS 360.350 for the service of a notice ofthe determination of a deficiency.

4. The Department shall not issue a new license to theformer holder of a revoked state business license unless the Department issatisfied that the person will comply with the provisions of this chapter andthe regulations of the Department adopted pursuant thereto.

(Added to NRS by 2005, 294)

ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCALGOVERNMENTS

NRS 360.800 Definitions. As used in NRS 360.800to 360.840, inclusive, unless thecontext otherwise requires, the words and terms defined in NRS 360.805 to 360.820, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 2003, 968)

NRS 360.805 Affectedlocal government defined. Affected local governmentmeans any local government that will receive less money from state or localtaxes or franchise fees or from payments in lieu of those taxes or franchisefees, or less compensation from another local government pursuant to NRS 360.830, as a direct result of theacquisition of any public utility or expansion of any facilities by a localgovernment as provided in NRS 360.830.

(Added to NRS by 2003, 968)

NRS 360.810 Localgovernment defined. Local government meansany city, county, district or other political subdivision of this state.

(Added to NRS by 2003, 968)

NRS 360.815 Publicutility defined. Public utility means anyprivately, publicly or cooperatively owned system for providing a utilityservice to the public or a segment of the public.

(Added to NRS by 2003, 968)

NRS 360.820 Telecommunicationsservice defined. Telecommunications servicehas the meaning ascribed to it in 47 U.S.C. 153(46), as that section existedon July 1, 2003.

(Added to NRS by 2003, 968)

NRS 360.825 Acquisitionof certain public utilities: Requirements for payments in lieu of taxes andfranchise fees; distributions to local governments based on assessed valuationof taxable property.

1. Except as otherwise provided in this section, if onor after July 1, 2003, a local government acquires from another entity a publicutility that provides electric service, natural gas service, telecommunicationsservice or community antenna television service:

(a) The local government shall make payments in lieu ofand equal to all state and local taxes and franchise fees from which the localgovernment is exempt but for which the public utility would be liable if thepublic utility was not owned by a governmental entity; and

(b) The Nevada Tax Commission shall, solely for thepurpose set forth in this paragraph, annually determine and apportion theassessed valuation of the property of the public utility. For the purpose ofcalculating any allocation or apportionment of money for distribution among localgovernments pursuant to a formula required by state law which is basedpartially or entirely on the assessed valuation of taxable property:

(1) The property of the public utility shall bedeemed to constitute taxable property to the same extent as if the publicutility was not owned by a governmental entity; and

(2) To the extent that the property of thepublic utility is deemed to constitute taxable property pursuant to thisparagraph:

(I) The assessed valuation of thatproperty must be included in that calculation as determined and apportioned bythe Nevada Tax Commission pursuant to this paragraph; and

(II) The payments required by paragraph(a) in lieu of any taxes that would otherwise be required on the basis of theassessed valuation of that property shall be deemed to constitute payments ofthose taxes.

2. The payments in lieu of taxes and franchise feesrequired by subsection 1 are due at the same time and must be collected,accounted for and distributed in the same manner as those taxes and franchisefees would be due, collected, accounted for and distributed if the publicutility was not owned by a governmental entity, except that no lien attachesupon any property or money of the local government by virtue of any failure tomake all or any part of those payments. The local government may contest thevalidity and amount of any payment in lieu of a tax or franchise fee to thesame extent as if that payment was a payment of the tax or franchise feeitself. The payments in lieu of taxes and franchise fees must be reduced if andto the extent that such a contest is successful.

3. The provisions of this section do not:

(a) Apply to the acquisition by a local government of apublic utility owned by another governmental entity, except a public utilityowned by another local government for which any payments in lieu of state orlocal taxes or franchise fees was required before its acquisition as providedin this section.

(b) Require a local government to make any payments inlieu of taxes or franchise fees to the extent that the making of those paymentswould cause a deficiency in the money available to the local government to makerequired payments of principal of, premium, if any, or interest on any bonds orother securities issued to finance the acquisition of that public utility or tomake required payments to any funds established under the proceedings underwhich those bonds or other securities were issued.

(c) Require a county to duplicate any payments in lieuof taxes required pursuant to NRS 244A.755.

(Added to NRS by 2003, 968)

NRS 360.830 Acquisitionor expansion of certain public utilities: Requirements for interlocalagreements for compensation of affected local governments.

1. Except as otherwise provided in this section, if onor after July 1, 2003, a local government:

(a) Acquires from another entity a public utility thatprovides water service or sewer service; or

(b) Expands facilities for the provision of waterservice, sewer service, electric service, natural gas service,telecommunications service or community antenna television service, and theexpansion results in the local government serving additional retail customerswho were, before the expansion, retail customers of a public utility whichprovided that service,

the localgovernment shall enter into an interlocal agreement with each affected localgovernment to compensate the affected local government each fiscal year, asnearly as practicable, for the amount of any money from state and local taxesand franchise fees and from payments in lieu of those taxes and franchise fees,and for any compensation from a local government pursuant to this section, theaffected local government would be entitled to receive but will not receivebecause of the acquisition of that public utility or expansion of thosefacilities as provided in this section.

2. An affected local government may waive any or allof the compensation to which it may be entitled pursuant to subsection 1.

3. The provisions of this section do not require a:

(a) Local government to provide any compensation to anaffected local government to the extent that the provision of that compensationwould cause a deficiency in the money available to the local government to makerequired payments of principal of, premium, if any, or interest on any bonds orother securities issued to finance the acquisition of that public utility orexpansion of those facilities, or to make required payments to any fundsestablished under the proceedings under which those bonds or other securitieswere issued.

(b) County to duplicate any compensation an affectedlocal government receives from any payments in lieu of taxes required pursuantto NRS 244A.755.

(Added to NRS by 2003, 969)

NRS 360.835 Acquisitionor expansion of certain public utilities: Procedure upon failure to reachinterlocal agreement.

1. If a local government and an affected localgovernment cannot reach agreement pursuant to NRS360.830, either party may submit to the Executive Director its proposal forthe terms of an interlocal agreement, together with any information it deemsappropriate relating to such an agreement. Within 30 days after the receipt of thatproposal, the Executive Director shall:

(a) Provide to the other party:

(1) A copy of the proposal and any informationreceived with the proposal; and

(2) An opportunity to submit its proposal forthe terms of an interlocal agreement and any information that party deemsappropriate relating to such an agreement;

(b) Review each proposal and any other informationsubmitted by the parties; and

(c) Submit to the Committee on Local Government Financehis findings regarding the terms of a fair and equitable interlocal agreement.

2. Within 30 days after the receipt of the findings ofthe Executive Director pursuant to subsection 1, the Committee on LocalGovernment Finance shall:

(a) Review those findings; and

(b) Submit to the Nevada Tax Commission itsrecommendations for the terms of a fair and equitable interlocal agreement.

3. The Nevada Tax Commission shall schedule a publichearing within 30 days after the Committee on Local Government Finance submitsits recommendations pursuant to subsection 2. The Nevada Tax Commission shallprovide public notice of the hearing at least 10 days before the date on whichthe hearing will be held. The Executive Director shall provide copies of alldocuments relevant to the recommendations of the Committee on Local GovernmentFinance to each of the parties. After the hearing, the Nevada Tax Commissionshall notify the parties of its determination of the terms of a fair andequitable interlocal agreement.

4. Within 30 days after the parties receivenotification of the determination of the Nevada Tax Commission pursuant tosubsection 3, the parties shall enter into an interlocal agreement inaccordance with that determination.

(Added to NRS by 2003, 970)

NRS 360.840 Adoptionof regulations by Nevada Tax Commission. TheNevada Tax Commission shall adopt such regulations as it deems appropriate tocarry out the provisions of NRS 360.800to 360.840, inclusive.

(Added to NRS by 2003, 971)

MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS

NRS 360.850 Distributionof money pledged pursuant to NRS 271.650; distribution and use ofexcess amounts; adoption of regulations by Nevada Tax Commission for collectionand distribution of pledged money.

1. The State Controller, acting upon the collectiondata furnished by the Department, shall remit to the governing body of amunicipality that adopts an assessment ordinance in accordance with NRS 271.650 in the manner provided pursuantto an agreement made pursuant to NRS 271.660:

(a) From the State General Fund, the amount of moneypledged pursuant to the ordinance in accordance with paragraph (a) ofsubsection 1 of NRS 271.650 which amountis hereby appropriated for that purpose; and

(b) From the Sales and Use Tax Account in the StateGeneral Fund, the amount of the proceeds pledged pursuant to the ordinance inaccordance with paragraph (b) of subsection 1 of NRS 271.650.

2. The governing body of a municipality that adopts anassessment ordinance in accordance with NRS271.650 shall promptly remit to the State Controller any amount receivedpursuant to this section in excess of the amount required to carry out theprovisions of NRS 271.4315 with regardto the project for which the assessment ordinance was adopted. The StateController shall deposit any money received from a governing body of amunicipality pursuant to this subsection in the appropriate account in theState General Fund for distribution and use as if the money had not beenpledged pursuant to an assessment ordinance adopted in accordance with NRS 271.650 in the following order ofpriority:

(a) First, to the credit of the county school districtfund for the county in which the improvement district is located to the extentthat the money would have been transferred to that fund, if not for the pledgeof the money pursuant to the assessment ordinance, pursuant to paragraph (e) ofsubsection 3 of NRS 374.785 for thefiscal year in which the State Controller receives the money;

(b) Second, to the State General Fund to the extentthat the money would not have been appropriated, if not for the pledge of themoney pursuant to the assessment ordinance, pursuant to paragraph (a) ofsubsection 1 for the fiscal year in which the State Controller receives themoney; and

(c) Third, to the credit of any other funds andaccounts to which the money would have been distributed, if not for the pledgeof the money pursuant to the assessment ordinance, for the fiscal year in whichthe State Controller receives the money.

3. The Nevada Tax Commission may adopt suchregulations as it deems appropriate to ensure the proper collection anddistribution of any money pledged pursuant to an assessment ordinance adopted inaccordance with NRS 271.650.

(Added to NRS by 2003, 2937)

NRS 360.855 Distributionof money pledged pursuant to NRS 271A.070; distribution and use ofexcess amounts; adoption of regulations by Nevada Tax Commission for collectionand distribution of pledged money.

1. The State Controller, acting upon the collectiondata furnished by the Department, shall remit to the governing body of amunicipality that adopts an ordinance pursuant to NRS 271A.070, in the manner provided pursuantto an agreement made pursuant to NRS271A.100:

(a) From the State General Fund the amount of moneypledged pursuant to the ordinance in accordance with subparagraph (1) of paragraph(c) of subsection 1 of NRS 271A.070,which amount is hereby appropriated for that purpose; and

(b) From the Sales and Use Tax Account in the StateGeneral Fund the amount of the proceeds pledged pursuant to the ordinance inaccordance with subparagraph (2) of paragraph (c) of subsection 1 of NRS 271A.070.

2. Except as otherwise provided in subsection 3, thegoverning body of a municipality that adopts an ordinance pursuant to NRS 271A.070 shall at the end of eachfiscal year remit to the State Controller any amount received pursuant to thissection in excess of the amount required to make payments due during thatfiscal year of the principal of, interest on, and other payments orsecurity-related costs with respect to, any bonds or notes issued pursuant to NRS 271A.120 and payments due during thatfiscal year under any agreements made pursuant to NRS 271A.120. The State Controller shalldeposit any money received from a governing body of a municipality pursuant tothis subsection in the appropriate account in the State General Fund fordistribution and use as if the money had not been pledged by an ordinanceadopted pursuant to NRS 271A.070, inthe following order of priority:

(a) First, to the credit of the county school districtfund for the county in which the improvement district is located to the extentthat the money would have been transferred to that fund, if not for the pledgeof the money pursuant to that ordinance, pursuant to paragraph (e) ofsubsection 3 of NRS 374.785 for thefiscal year in which the State Controller receives the money;

(b) Second, to the State General Fund to the extentthat the money would not have been appropriated, if not for the pledge of themoney pursuant to that ordinance, pursuant to paragraph (a) of subsection 1 forthe fiscal year in which the State Controller receives the money; and

(c) Third, to the credit of any other funds andaccounts to which the money would have been distributed, if not for the pledgeof the money pursuant to that ordinance, for the fiscal year in which the StateController receives the money.

3. The provisions of subsection 2 do not require agoverning body to remit to the State Controller any money received pursuant tothis section and expended for the purpose of prepaying, defeasing or otherwiseretiring all or a portion of any bonds or notes issued pursuant to NRS 271A.120 or of prepaying amounts dueunder any agreements entered into pursuant to NRS 271A.120, or any combination thereof,with respect to a tourism improvement district if that use of the money hasbeen:

(a) Authorized by the governing body in the ordinancecreating the district pursuant to NRS271A.070, or in an amendment thereto; and

(b) Approved by the governing body, Commission onTourism and Governor in the manner required to satisfy the requirements ofsubsections 6, 7 and 8 of NRS 271A.080,

and afterthe provision of notice to and an opportunity to make comments by the board oftrustees of the school district in which the tourism improvement district islocated in accordance with subsection 4 of NRS271A.080 and, if applicable, by the board of county commissioners of thecounty in which the tourism improvement district is located in accordance withsubsection 5 of NRS 271A.080.

4. The Nevada Tax Commission may adopt suchregulations as it deems appropriate to ensure the proper collection anddistribution of any money pledged by an ordinance adopted pursuant to NRS 271A.070.

(Added to NRS by 2005, 2371)

 

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