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2019 Nevada Revised Statutes
Chapter 360 - General Provisions
DEFINITIONS
ADMINISTRATION
Action for Collection
Capital Investment At Least $1 Billion
- 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.
- 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.
- 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 360.133 - Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.
- NRS 360.137 - Duty of Executive Director to submit tax expenditure report; contents; requests for information.
- NRS 360.140 - Organization of Department; hiring and assignment of employees.
- NRS 360.142 - Investigation of background and personal history of employees and contractors of Department.
- NRS 360.145 - Employees of Department: Evaluation on basis of assessments or collections prohibited.
- NRS 360.200 - General powers of Department.
- NRS 360.203 - Reduction of rate of certain taxes on business under certain circumstances; duties of Department.
- NRS 360.205 - Power of Department to deny license, registration 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 360.217 - Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts.
- 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 Office of 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 360.255 - Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities. [Effective through June 30, 2020.]
- NRS 360.255 - Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities. [Effective July 1, 2020.]
- NRS 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution.
- NRS 360.261 - Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes.
- 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 360.264 - Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.
- 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; employment of demographer.
- NRS 360.285 - Certification of population by Governor.
- NRS 360.287 - Apportionment of tax receipts to cities.
- NRS 360.288 - Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration.
- NRS 360.289 - Annual reports of projected population of counties.
- 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.
- 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.
- 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.
- 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.
- NRS 360.417 - Penalty for failure to pay tax or fee.
- NRS 360.419 - Waiver or reduction of interest or penalty.
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.
- 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.
- 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.
- 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.
- 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.
- 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.
- NRS 360.750 - Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2032.]
- NRS 360.750 - Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective July 1, 2032.]
- NRS 360.752 - Partial abatement of property taxes imposed on new or expanded business making capital investment in certain institutions of higher education: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2023.]
- NRS 360.753 - Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2035.]
- NRS 360.754 - Partial abatement of certain taxes imposed on new or expanded data center: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through December 31, 2056.]
- NRS 360.755 - 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 and meeting required for Office of Economic Development to take action on any application for abatement.
- NRS 360.758 - Definitions.
- NRS 360.7581 - “Above-the-line personnel” defined.
- NRS 360.7582 - “Below-the-line personnel” defined.
- NRS 360.7583 - “Nevada business” defined.
- NRS 360.7584 - “Nevada resident” defined.
- NRS 360.7585 - “Production company” defined.
- NRS 360.75855 - “Qualified direct production expenditures” defined.
- NRS 360.7586 - “Qualified production” defined.
- NRS 360.7589 - Determination of whether employee is full-time equivalent employee.
- NRS 360.759 - Eligibility; application; taxes to which credit may be applied; powers and duties of Office of Economic Development, Nevada Tax Commission, Nevada Gaming Commission and production company of qualified production; regulations.
- NRS 360.7591 - Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs.
- NRS 360.7592 - Calculation of amount of credit: Base amount; additional amounts for employing residents as below-the-line personnel and filming in certain counties; Office of Economic Development authorized to reduce or withhold credits under certain circumstances.
- NRS 360.7593 - Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit.
- NRS 360.7594 - Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure.
- NRS 360.7595 - Procedure for hearing application; commencement of principal photography; duty of production company to submit certain information and complete production within certain period; priority of certain applications.
- NRS 360.7596 - Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature.
- NRS 360.7597 - Repayment of amount of credit required under certain circumstances.
- NRS 360.7598 - Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau.
- NRS 360.760 - Definitions.
- NRS 360.767 - “Exhibition” defined.
- NRS 360.773 - “State business license” defined.
- NRS 360.774 - “Unauthorized alien” defined.
- NRS 360.780 - Participants in exhibition: Exemption from licensing requirement.
- 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 360.796 - Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.
- 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.
- 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. [Effective through June 30, 2021.]
- 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. [Effective July 1, 2021.]
- 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. [Effective through June 30, 2021.]
- 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. [Effective July 1, 2021.]
- NRS 360.860 - Definitions. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.861 - “Declaration of restrictive covenants and conditions” defined. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.862 - “Division” defined. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.863 - “Federal low-income housing tax credit” defined. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.864 - “Project” defined. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.865 - “Project sponsor” defined. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.866 - “Qualified allocation plan” defined. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.867 - Submittal of application on behalf of project; contents of application; reservation of credits; termination of reservation; issuance of credits; confidentiality of information in application; regulations. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.868 - Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.869 - Repayment of tax credits to which project sponsor not entitled. [Effective January 1, 2020, through December 31, 2029.]
- NRS 360.870 - Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports. [Effective January 1, 2020, through December 31, 2029.]
Capital Investment At Least $1 Billion
- NRS 360.880 - Definitions. [Effective through June 30, 2032.]
- NRS 360.881 - “Capital investment” defined. [Effective through June 30, 2032.]
- NRS 360.882 - “Employer excise taxes” defined. [Effective through June 30, 2032.]
- NRS 360.883 - “Lead participant” defined. [Effective through June 30, 2032.]
- NRS 360.884 - “Local sales and use taxes” defined. [Effective through June 30, 2032.]
- NRS 360.885 - “Participant” defined. [Effective through June 30, 2032.]
- NRS 360.886 - “Project” defined. [Effective through June 30, 2032.]
- NRS 360.887 - “Property taxes” defined. [Effective through June 30, 2032.]
- NRS 360.888 - “Qualified project” defined. [Effective through June 30, 2032.]
- NRS 360.889 - Submittal of application on behalf of project; submission of request for approval of application to Interim Finance Committee; contents of application; provision of additional documentation. [Effective through June 30, 2032.]
- NRS 360.890 - Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of request for approval of application to Interim Finance Committee; submission of information to Office; confidentiality of information contained in application. [Effective through June 30, 2032.]
- NRS 360.891 - Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project. [Effective through June 30, 2032.]
- NRS 360.892 - Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2032.]
- NRS 360.893 - Approval of application for partial abatement of taxes; duration and amount of partial abatement; payment of portion of abated taxes into trust fund in State Treasury; use of money in trust fund; issuance of document certifying abatement of sales and use taxes. [Effective through June 30, 2032.]
- NRS 360.894 - Duty of lead participant to provide records to verify eligibility for transferable tax credits and partial abatement of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation. [Effective through June 30, 2032.]
- NRS 360.895 - Duty of Office of Economic Development to prepare and submit certain reports; contents of reports. [Effective through June 30, 2032.]
- NRS 360.896 - Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city. [Effective through June 30, 2032.]
- NRS 360.900 - Definitions. [Effective through June 30, 2036.]
- NRS 360.905 - “Capital investment” defined. [Effective through June 30, 2036.]
- NRS 360.910 - “Employer excise taxes” defined. [Effective through June 30, 2036.]
- NRS 360.915 - “Lead participant” defined. [Effective through June 30, 2036.]
- NRS 360.920 - “Local sales and use taxes” defined. [Effective through June 30, 2036.]
- NRS 360.925 - “Participant” defined. [Effective through June 30, 2036.]
- NRS 360.930 - “Project” defined. [Effective through June 30, 2036.]
- NRS 360.935 - “Property taxes” defined. [Effective through June 30, 2036.]
- NRS 360.940 - “Qualified project” defined. [Effective through June 30, 2036.]
- NRS 360.945 - Submittal of application on behalf of project; contents of application; provision of additional documentation. [Effective through June 30, 2036.]
- NRS 360.950 - Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of information to Office; confidentiality of information contained in application. [Effective through June 30, 2036.]
- NRS 360.955 - Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project. [Effective through June 30, 2036.]
- NRS 360.960 - Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.]
- NRS 360.965 - Approval of application for abatement of taxes; duration of abatement; issuance of document certifying abatement of sales and use taxes. [Effective through June 30, 2036.]
- NRS 360.970 - Duty of lead participant to provide records to verify eligibility for transferable tax credits and abatements of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation. [Effective through June 30, 2036.]
- NRS 360.975 - Duty of Office of Economic Development to prepare and submit certain reports; content of reports. [Effective through June 30, 2036.]
- NRS 360.980 - Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city. [Effective through June 30, 2036.]
- NRS 360.981 - Definitions.
- NRS 360.982 - “Economic development financing agreement” defined.
- NRS 360.983 - “Economic development financing proposal” defined.
- NRS 360.984 - “Infrastructure project” defined.
- NRS 360.985 - “Lead participant” defined.
- NRS 360.986 - “Local government” defined.
- NRS 360.987 - “Office” defined.
- NRS 360.988 - “Qualified project” defined.
- NRS 360.989 - Submittal and contents of economic development financing proposal.
- NRS 360.990 - Approval of economic development financing proposal.
- NRS 360.991 - Issuance of general obligation bonds of State of Nevada to finance infrastructure projects identified in economic development financing agreement; limitation on amount of bonds; proceeds allocated to Office of Economic Development.
- NRS 360.992 - Expedited determination of water rights in area of qualified project. [Effective through June 30, 2036.]
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