There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 363A Taxes on Financial Institutions
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GENERAL PROVISIONS
- NRS 363A.010 Definitions.
- NRS 363A.015 "Business activity" defined.
- NRS 363A.020 "Commission" defined.
- NRS 363A.030 "Employer" defined.
- NRS 363A.040 "Employment" defined.
- NRS 363A.050 "Financial institution" defined.
- NRS 363A.060 "Taxpayer" defined. ADMINISTRATION
- NRS 363A.070 Duties of Department.
- NRS 363A.080 Maintenance and availability of records of taxpayer; penalty.
- NRS 363A.090 Examination of records by Department; payment of expenses of Department for examination of records outside State.
- NRS 363A.100 Authority of Executive Director to request information to carry out chapter.
- NRS 363A.110 Confidentiality of records and files of Department. IMPOSITION AND COLLECTION
- NRS 363A.120 Excise tax on banks: Imposition, amount and payment; filing of return.
- NRS 363A.130 Payroll tax: Imposition, amount and payment; filing of return.
- NRS 363A.135 Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees.
- NRS 363A.140 Extension of time for payment; payment of interest during period of extension. OVERPAYMENTS AND REFUNDS
- NRS 363A.150 Certification of excess amount collected; credit and refund.
- NRS 363A.160 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.
- NRS 363A.170 Interest on overpayments; disallowance of interest.
- NRS 363A.180 Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- NRS 363A.190 Action for refund: Period for commencement; venue; waiver.
- NRS 363A.200 Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
- NRS 363A.210 Allowance of interest in judgment for amount illegally collected.
- NRS 363A.220 Standing to recover.
- NRS 363A.230 Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
- NRS 363A.240 Cancellation of illegal determination. MISCELLANEOUS PROVISIONS
- NRS 363A.250 Prohibited acts; penalty.
- NRS 363A.260 Remedies of State are cumulative.
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