There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 363B Business Tax
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GENERAL PROVISIONS
- NRS 363B.010 Definitions.
- NRS 363B.015 "Business activity" defined.
- NRS 363B.020 "Commission" defined.
- NRS 363B.030 "Employer" defined.
- NRS 363B.040 "Employment" defined.
- NRS 363B.050 "Taxpayer" defined. ADMINISTRATION
- NRS 363B.060 Duties of Department. [Effective through June 30, 2011.]
- NRS 363B.060 Duties of Department. [Effective July 1, 2011.]
- NRS 363B.070 Maintenance and availability of records of taxpayer; penalty.
- NRS 363B.080 Examination of records by Department; payment of expenses of Department for examination of records outside State.
- NRS 363B.090 Authority of Executive Director to request information to carry out chapter.
- NRS 363B.100 Confidentiality of records and files of Department.
- NRS 363B.105 Disbursement of certain proceeds to regional organization for economic development; restrictions on expenditure; quarterly reports; audits. [Effective through June 30, 2011.] IMPOSITION AND COLLECTION
- NRS 363B.110 Imposition, amount and payment of tax; filing of return. [Effective through June 30, 2011.]
- NRS 363B.110 Imposition, amount and payment of tax; filing of return. [Effective July 1, 2011.]
- NRS 363B.115 Deduction of certain amounts paid for health insurance or health benefit plan for employees.
- NRS 363B.120 Partial abatement of tax during initial period of operation of employer.
- NRS 363B.130 Extension of time for payment; payment of interest during period of extension. OVERPAYMENTS AND REFUNDS
- NRS 363B.140 Certification of excess amount collected; credit and refund.
- NRS 363B.150 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 363B.160 Interest on overpayments; disallowance of interest.
- NRS 363B.170 Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- NRS 363B.180 Action for refund: Period for commencement; venue; waiver.
- NRS 363B.190 Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
- NRS 363B.200 Allowance of interest in judgment for amount illegally collected.
- NRS 363B.210 Standing to recover.
- NRS 363B.220 Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
- NRS 363B.230 Cancellation of illegal determination. MISCELLANEOUS PROVISIONS
- NRS 363B.240 Prohibited acts; penalty.
- NRS 363B.250 Remedies of State are cumulative.
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