2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 360 General Provisions

DEFINITIONS
• NRS 360.001 "Department" and "Executive Director" defined.
• NRS 360.005 "Retailer" defined.
ADMINISTRATION
• NRS 360.010 Nevada Tax Commission: Creation; composition; Chair.
• NRS 360.020 Qualifications of commissioners.
• NRS 360.030 Limitations on appointment of commissioners; terms; removal from office.
• NRS 360.050 Compensation of commissioners.
• NRS 360.070 Location of office of Nevada Tax Commission; hours of operation.
• NRS 360.080 Quorum; voting by commissioners.
• NRS 360.090 Adoption of regulations by Nevada Tax Commission governing business of Commission and Department.
• NRS 360.092 Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money.
• NRS 360.093 Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties.
• NRS 360.095 Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.
• NRS 360.100 Annual report by Department; statements to be furnished to Governor.
• NRS 360.105 Submission of proposed budget and legislation of Department to Nevada Tax Commission; submission of biennial report of Department to Nevada Tax Commission and Legislature.
• NRS 360.120 Department of Taxation: Creation; head of Department; Executive Director.
• NRS 360.130 Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.
• NRS 360.140 Organization of Department; hiring and assignment of employees.
• NRS 360.145 Employees of Department: Evaluation on basis of assessments or collections prohibited.
• NRS 360.200 General powers of Department.
• NRS 360.205 Power of Department to deny license or permit to applicant who is liable to Department.
• NRS 360.210 Power of Department to appraise and assess property.
• NRS 360.215 Powers and duties of Department regarding county assessors, assessment procedures and equalization.
• NRS 360.220 Duty of Department to require local governments to submit fiscal information.
• NRS 360.225 Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Commission on Economic Development.
• NRS 360.230 Duty of Department to investigate property escaping taxation and require placement on tax roll.
• NRS 360.232 Audits by Department: Notification of taxpayer and extension of date for completion.
• NRS 360.233 Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.
• NRS 360.235 Refund or credit to taxpayer after audit.
• NRS 360.236 Overpayments: Credit against other amounts due required before any refund.
• NRS 360.238 Department may charge fee for returned checks.
• NRS 360.240 Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.
• NRS 360.245 Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decisions on appeal.
• NRS 360.247 Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection of confidentiality and liability for disclosure of information.
• NRS 360.250 Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections.
• NRS 360.260 Power of Nevada Tax Commission to institute and instigate action and prosecution.
• NRS 360.262 Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.
• NRS 360.263 Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.
• NRS 360.265 Power of Nevada Tax Commission regarding uncollectible debts.
• NRS 360.270 Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.
• NRS 360.271 Deposit of money received by Department in lieu of surety bond.
• NRS 360.278 Authority to engage service of armored car.
• NRS 360.279 Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.
• NRS 360.280 Duties of county assessor and board of county commissioners.
• NRS 360.283 Annual determination of population of towns, townships, cities and counties.
• NRS 360.285 Certification of population by Governor.
• NRS 360.287 Apportionment of tax receipts to cities.
RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
• NRS 360.2905 Citation of NRS 360.291.
• NRS 360.291 Taxpayers' Bill of Rights.
• NRS 360.2915 Adoption of regulations by Department: Taxpayers' Bill of Rights; payment of taxes in installments.
• NRS 360.292 Preparation and distribution of pamphlet regarding Taxpayers' Bill of Rights.
• NRS 360.2925 Provision of instructions and information to taxpayer liable for first time for taxes on business.
• NRS 360.293 Provision of response to request submitted by taxpayer.
• NRS 360.2935 Refund to taxpayer of overpayment together with payment of interest.
• NRS 360.2937 Amount of interest required on overpayment of certain taxes, fees and assessments.
• NRS 360.294 Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.
PAYMENT OF TAXES AND FEES
• NRS 360.295 Extension of time for payment: Interest on amount due.
• NRS 360.297 Joint and several liability of responsible persons.
• NRS 360.299 Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.
DETERMINATION OF DEFICIENT PAYMENT
• NRS 360.300 Computation of tax, contribution or premium by Department; penalty for failure to file return.
• NRS 360.320 Offsetting of certain overpayments; calculation of penalties and interest.
• NRS 360.330 Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.
• NRS 360.340 Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.
• NRS 360.350 Notice of determination required; method and effect of service.
• NRS 360.355 Time for provision of notice of determination.
• NRS 360.357 Tolling of period for issuance of notice of determination when taxpayer files claim for refund.
• 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 Time for payment of determined amount; penalty for delinquency in payment.
DETERMINATION OF JEOPARDIZED TAXES
• NRS 360.412 Duty of Department to make determination; service of notice.
• NRS 360.414 When payment due; finality of determination; penalty for delinquent payment.
• NRS 360.416 Petition for redetermination; deposit of security.
PENALTIES
• NRS 360.417 Penalty for failure to pay tax or fee.
• NRS 360.419 Waiver or reduction of interest or penalty.
PROCEDURES FOR COLLECTION AND ENFORCEMENT Action for Collection
• NRS 360.4193 Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.
• NRS 360.4195 Action for use tax: Manner of service of process.
Summary Judgment for Amount Due
• NRS 360.420 Application for entry of judgment: Authority of Department; certificate of delinquency.
• NRS 360.425 Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.
• NRS 360.440 Execution: Issuance; sale.
• NRS 360.450 Recordation of abstract or copy of judgment; effect and duration of resulting lien.
• NRS 360.460 Extension of lien.
• NRS 360.470 Remedies of State are supplemental; additional requirements unimpaired.
Liens
• NRS 360.473 Recordation of certificate of delinquency; resulting lien; duration and extension of lien.
• NRS 360.475 Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.
Priority of Taxes and Related Liens
• NRS 360.480 Cases of priority; subordination to prior recorded liens and certain other debts.
Warrant for Collection
• NRS 360.483 Issuance; effect; levy and sale.
• NRS 360.485 Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.
Miscellaneous Procedures
• NRS 360.490 Penalty for operation of business without permit or license; issuance of order to lock and seal business.
• NRS 360.500 Delivery of order to lock and seal business to sheriff for enforcement.
• NRS 360.510 Notice of delinquency and demand to transmit certain assets: Issuance and effect.
• NRS 360.520 Limitation on withholding or transmitting assets.
• NRS 360.525 Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.
• NRS 360.530 Seizure of property by Department for payment of sales or use tax or other excise tax due.
• NRS 360.535 Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.
• NRS 360.540 Service and contents of notice of sale of property seized to pay taxes.
• NRS 360.550 Sale of property for delinquent taxes.
• NRS 360.560 Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.
DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS
• NRS 360.600 Definitions.
• NRS 360.605 "Account" defined.
• NRS 360.610 "County" defined.
• NRS 360.620 "Enterprise district" defined.
• NRS 360.640 "Local government" defined.
• NRS 360.650 "Special district" defined.
• NRS 360.660 Local Government Tax Distribution Account: Creation; administration by Executive Director.
• NRS 360.670 Eligibility for allocation from Account.
• NRS 360.680 Annual allocations from Account.
• NRS 360.690 Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets.
• NRS 360.695 Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.
• NRS 360.698 Pledge of percentage of revenue to payment of bonds.
• NRS 360.700 Guaranteed allocation from Account for tax proceeds pledged to secure obligations.
• NRS 360.710 Determination of whether governmental entity is enterprise district.
• NRS 360.720 Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.
• NRS 360.730 Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.
• NRS 360.740 Request of newly created local government or special district for allocation from Account.
ABATEMENT OF TAXES ON BUSINESS
• NRS 360.750 Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Commission on Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer.
• NRS 360.755 Partial abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certain information from disclosure.
• NRS 360.757 Notice required before Commission on Economic Development takes action on application for abatement.
STATE BUSINESS LICENSES
• NRS 360.760 Definitions.
• NRS 360.765 "Business" defined. [Repealed.]
• NRS 360.767 "Exhibition" defined.
• NRS 360.773 "State business license" defined.
• NRS 360.774 "Unauthorized alien" defined.
• NRS 360.775 "Wages" defined. [Repealed.]
• NRS 360.780 Participants in exhibition: Exemption from licensing requirement.
• NRS 360.782 Limitation on number of licenses natural person is required to obtain. [Repealed.]
• NRS 360.784 Annual fee for license: Amount; submission; penalty for late payment. [Repealed.]
• NRS 360.787 Payment of licensing fees by operator of facility where exhibition is held; regulations.
• NRS 360.790 Deposit of proceeds in State General Fund.
• NRS 360.795 Confidentiality of records and files of Department.
• NRS 360.796 Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.
• NRS 360.798 Enforcement of provisions: Revocation or suspension of license; denial of new license. [Repealed.]
ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCAL GOVERNMENTS
• NRS 360.800 Definitions.
• NRS 360.805 "Affected local government" defined.
• NRS 360.810 "Local government" defined.
• NRS 360.815 "Public utility" defined.
• NRS 360.820 "Telecommunication service" defined.
• NRS 360.825 Acquisition of certain public utilities: Requirements for payments in lieu of taxes and franchise fees; distributions to local governments based on assessed valuation of taxable property.
• NRS 360.830 Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.
• NRS 360.835 Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.
• NRS 360.840 Adoption of regulations by Nevada Tax Commission.
MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS
• NRS 360.850 Distribution of money pledged pursuant to NRS 271.650; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money.
• NRS 360.855 Distribution of money pledged pursuant to NRS 271A.070; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money.