General Provisions

  1. Law
  2. Nevada Revised Statutes
  3. General Provisions

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Section
360.001

"Department" and "Executive Director" defined.

Section
360.005

"Retailer" defined.

Section
360.010

Nevada Tax Commission: Creation; composition; Chair.

Section
360.020

Qualifications of commissioners.

Section
360.030

Limitations on appointment of commissioners; terms; removal from office.

Section
360.050

Compensation of commissioners.

Section
360.070

Location of office of Nevada Tax Commission.

Section
360.080

Quorum; voting by commissioners.

Section
360.090

Adoption of regulations by Nevada Tax Commission governing business of Commission and Department.

Section
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.

Section
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.

Section
360.095

Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.

Section
360.100

Annual report by Department; statements to be furnished to Governor.

Section
360.105

Submission of proposed budget and legislation of Department to Nevada Tax Commission.

Section
360.120

Department of Taxation: Creation; head of Department; Executive Director.

Section
360.130

Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.

Section
360.133

Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.

Section
360.137

Duty of Executive Director to submit tax expenditure report; contents; requests for information.

Section
360.140

Organization of Department; hiring and assignment of employees.

Section
360.142

Investigation of background and personal history of employees and contractors of Department.

Section
360.145

Employees of Department: Evaluation on basis of assessments or collections prohibited.

Section
360.200

General powers of Department.

Section
360.203

Reduction of rate of certain taxes on business under certain circumstances; duties of Department.

Section
360.205

Power of Department to deny license, registration or permit to applicant who is liable to Department.

Section
360.210

Power of Department to appraise and assess property.

Section
360.215

Powers and duties of Department regarding county assessors, assessment procedures and equalization.

Section
360.217

Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts.

Section
360.220

Duty of Department to require local governments to submit fiscal information.

Section
360.225

Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development.

Section
360.230

Duty of Department to investigate property escaping taxation and require placement on tax roll.

Section
360.232

Audits by Department: Notification of taxpayer and extension of date for completion.

Section
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.

Section
360.235

Refund or credit to taxpayer after audit.

Section
360.236

Overpayments: Credit against other amounts due required before any refund.

Section
360.238

Department may charge fee for returned checks.

Section
360.240

Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.

Section
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.

Section
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.

Section
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.

Section
360.255

Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities. [Effective through June 30, 2020.]

Section
360.255

Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities. [Effective July 1, 2020.]

Section
360.260

Power of Nevada Tax Commission to institute and instigate action and prosecution.

Section
360.261

Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes.

Section
360.262

Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.

Section
360.263

Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.

Section
360.264

Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.

Section
360.265

Power of Nevada Tax Commission regarding uncollectible debts.

Section
360.270

Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.

Section
360.271

Deposit of money received by Department in lieu of surety bond.

Section
360.278

Authority to engage service of armored car.

Section
360.279

Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.

Section
360.280

Duties of county assessor and board of county commissioners.

Section
360.283

Annual determination of population of towns, townships, cities and counties; employment of demographer.

Section
360.285

Certification of population by Governor.

Section
360.287

Apportionment of tax receipts to cities.

Section
360.288

Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration.

Section
360.289

Annual reports of projected population of counties.

Section
360.291

Taxpayers’ Bill of Rights.

Section
360.292

Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.

Section
360.293

Provision of response to request submitted by taxpayer.

Section
360.294

Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.

Section
360.295

Extension of time for payment: Interest on amount due.

Section
360.297

Joint and several liability of responsible persons.

Section
360.299

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

Section
360.300

Computation of tax, contribution or premium by Department; penalty for failure to file return.

Section
360.320

Offsetting of certain overpayments; calculation of penalties and interest.

Section
360.330

Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

Section
360.340

Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

Section
360.350

Notice of determination required; method and effect of service.

Section
360.355

Time for provision of notice of determination.

Section
360.357

Tolling of period for issuance of notice of determination when taxpayer files claim for refund.

Section
360.360

Redetermination: Petition; time for filing.

Section
360.365

Redetermination: Contents of petition and accompanying materials.

Section
360.370

Redetermination: Oral hearing; notice; continuances.

Section
360.380

Redetermination: Change in determined amount; limitations.

Section
360.390

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

Section
360.395

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

Section
360.400

Time for payment of determined amount; penalty for delinquency in payment.

Section
360.412

Duty of Department to make determination; service of notice.

Section
360.414

When payment due; finality of determination; penalty for delinquent payment.

Section
360.416

Petition for redetermination; deposit of security.

Section
360.417

Penalty for failure to pay tax or fee.

Section
360.419

Waiver or reduction of interest or penalty.

Section
360.420

Application for entry of judgment: Authority of Department; certificate of delinquency.

Section
360.425

Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.

Section
360.440

Execution: Issuance; sale.

Section
360.450

Recordation of abstract or copy of judgment; effect and duration of resulting lien.

Section
360.460

Extension of lien.

Section
360.470

Remedies of State are supplemental; additional requirements unimpaired.

Section
360.473

Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

Section
360.475

Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.

Section
360.480

Cases of priority; subordination to prior recorded liens and certain other debts.

Section
360.483

Issuance; effect; levy and sale.

Section
360.485

Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

Section
360.490

Penalty for operation of business without permit or license; issuance of order to lock and seal business.

Section
360.500

Delivery of order to lock and seal business to sheriff for enforcement.

Section
360.510

Notice of delinquency and demand to transmit certain assets: Issuance and effect.

Section
360.520

Limitation on withholding or transmitting assets.

Section
360.525

Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

Section
360.530

Seizure of property by Department for payment of sales or use tax or other excise tax due.

Section
360.535

Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.

Section
360.540

Service and contents of notice of sale of property seized to pay taxes.

Section
360.550

Sale of property for delinquent taxes.

Section
360.560

Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.

Section
360.600

Definitions.

Section
360.605

"Account" defined.

Section
360.610

"County" defined.

Section
360.620

"Enterprise district" defined.

Section
360.640

"Local government" defined.

Section
360.650

"Special district" defined.

Section
360.660

Local Government Tax Distribution Account: Creation; administration by Executive Director.

Section
360.670

Eligibility for allocation from Account.

Section
360.680

Annual allocations from Account.

Section
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.

Section
360.695

Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.

Section
360.698

Pledge of percentage of revenue to payment of bonds.

Section
360.700

Guaranteed allocation from Account for tax proceeds pledged to secure obligations.

Section
360.710

Determination of whether governmental entity is enterprise district.

Section
360.720

Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.

Section
360.730

Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.

Section
360.740

Request of newly created local government or special district for allocation from Account.

Section
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.]

Section
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.]

Section
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.]

Section
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.]

Section
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.]

Section
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.

Section
360.757

Notice and meeting required for Office of Economic Development to take action on any application for abatement.

Section
360.758

Definitions.

Section
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.

Section
360.760

Definitions.

Section
360.767

"Exhibition" defined.

Section
360.773

"State business license" defined.

Section
360.774

"Unauthorized alien" defined.

Section
360.780

Participants in exhibition: Exemption from licensing requirement.

Section
360.787

Payment of licensing fees by operator of facility where exhibition is held; regulations.

Section
360.790

Deposit of proceeds in State General Fund.

Section
360.796

Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.

Section
360.800

Definitions.

Section
360.805

"Affected local government" defined.

Section
360.810

"Local government" defined.

Section
360.815

"Public utility" defined.

Section
360.820

"Telecommunication service" defined.

Section
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.

Section
360.830

Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.

Section
360.835

Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.

Section
360.840

Adoption of regulations by Nevada Tax Commission.

Section
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.]

Section
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.]

Section
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.]

Section
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.]

Section
360.860

Definitions. [Effective January 1, 2020, through December 31, 2029.]

Section
360.861

"Declaration of restrictive covenants and conditions" defined. [Effective January 1, 2020, through December 31, 2029.]

Section
360.862

"Division" defined. [Effective January 1, 2020, through December 31, 2029.]

Section
360.863

"Federal low-income housing tax credit" defined. [Effective January 1, 2020, through December 31, 2029.]

Section
360.864

"Project" defined. [Effective January 1, 2020, through December 31, 2029.]

Section
360.865

"Project sponsor" defined. [Effective January 1, 2020, through December 31, 2029.]

Section
360.866

"Qualified allocation plan" defined. [Effective January 1, 2020, through December 31, 2029.]

Section
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.]

Section
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.]

Section
360.869

Repayment of tax credits to which project sponsor not entitled. [Effective January 1, 2020, through December 31, 2029.]

Section
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.]

Section
360.880

Definitions. [Effective through June 30, 2032.]

Section
360.881

"Capital investment" defined. [Effective through June 30, 2032.]

Section
360.882

"Employer excise taxes" defined. [Effective through June 30, 2032.]

Section
360.883

"Lead participant" defined. [Effective through June 30, 2032.]

Section
360.884

"Local sales and use taxes" defined. [Effective through June 30, 2032.]

Section
360.885

"Participant" defined. [Effective through June 30, 2032.]

Section
360.886

"Project" defined. [Effective through June 30, 2032.]

Section
360.887

"Property taxes" defined. [Effective through June 30, 2032.]

Section
360.888

"Qualified project" defined. [Effective through June 30, 2032.]

Section
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.]

Section
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.]

Section
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.]

Section
360.892

Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2032.]

Section
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.]

Section
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.]

Section
360.895

Duty of Office of Economic Development to prepare and submit certain reports; contents of reports. [Effective through June 30, 2032.]

Section
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.]

Section
360.900

Definitions. [Effective through June 30, 2036.]

Section
360.905

"Capital investment" defined. [Effective through June 30, 2036.]

Section
360.910

"Employer excise taxes" defined. [Effective through June 30, 2036.]

Section
360.915

"Lead participant" defined. [Effective through June 30, 2036.]

Section
360.920

"Local sales and use taxes" defined. [Effective through June 30, 2036.]

Section
360.925

"Participant" defined. [Effective through June 30, 2036.]

Section
360.930

"Project" defined. [Effective through June 30, 2036.]

Section
360.935

"Property taxes" defined. [Effective through June 30, 2036.]

Section
360.940

"Qualified project" defined. [Effective through June 30, 2036.]

Section
360.945

Submittal of application on behalf of project; contents of application; provision of additional documentation. [Effective through June 30, 2036.]

Section
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.]

Section
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.]

Section
360.960

Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.]

Section
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.]

Section
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.]

Section
360.975

Duty of Office of Economic Development to prepare and submit certain reports; content of reports. [Effective through June 30, 2036.]

Section
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.]

Section
360.981

Definitions.

Section
360.982

"Economic development financing agreement" defined.

Section
360.983

"Economic development financing proposal" defined.

Section
360.984

"Infrastructure project" defined.

Section
360.985

"Lead participant" defined.

Section
360.986

"Local government" defined.

Section
360.987

"Office" defined.

Section
360.988

"Qualified project" defined.

Section
360.989

Submittal and contents of economic development financing proposal.

Section
360.990

Approval of economic development financing proposal.

Section
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.

Section
360.992

Expedited determination of water rights in area of qualified project. [Effective through June 30, 2036.]

Section
360.2905

Citation of NRS 360.291.

Section
360.2915

Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.

Section
360.2925

Provision of instructions and information to taxpayer liable for first time for taxes on business.

Section
360.2935

Refund to taxpayer of overpayment together with payment of interest.

Section
360.2937

Amount of interest required on overpayment of certain taxes, fees and assessments.

Section
360.4193

Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

Section
360.4195

Action for use tax: Manner of service of process.

Section
360.7581

"Above-the-line personnel" defined.

Section
360.7582

"Below-the-line personnel" defined.

Section
360.7583

"Nevada business" defined.

Section
360.7584

"Nevada resident" defined.

Section
360.7585

"Production company" defined.

Section
360.7586

"Qualified production" defined.

Section
360.7589

Determination of whether employee is full-time equivalent employee.

Section
360.7591

Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs.

Section
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.

Section
360.7593

Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit.

Section
360.7594

Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure.

Section
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.

Section
360.7596

Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature.

Section
360.7597

Repayment of amount of credit required under certain circumstances.

Section
360.7598

Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau.

Section
360.75855

"Qualified direct production expenditures" defined.