Administration of Certain Taxes and Fees on Fuels

  1. Law
  2. Nevada Revised Statutes
  3. Administration of Certain Taxes and Fees on Fuels

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Section
360A.010

"Department" defined.

Section
360A.020

Adoption of regulations by Department.

Section
360A.032

Citation of NRS 360A.034.

Section
360A.034

Taxpayers’ Bill of Rights for Taxes on Fuels.

Section
360A.036

Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels.

Section
360A.040

Submission of dishonored method of payment.

Section
360A.050

Extension of time for payment: Interest on amount due.

Section
360A.055

Joint and several liability of responsible persons.

Section
360A.060

Penalty for failure to pay within required time.

Section
360A.070

Waiver or reduction of interest or penalty.

Section
360A.080

Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department.

Section
360A.090

Priority of right to receive payments in satisfaction of amounts due.

Section
360A.100

Determination of amount due by Department; imposition of penalty and interest.

Section
360A.110

Offsetting of overpayments.

Section
360A.120

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

Section
360A.130

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

Section
360A.140

Notice of determination required; method and effect of service.

Section
360A.150

Time for provision of notice of determination; service by electronic mail.

Section
360A.160

Redetermination: Filing of petition with Department.

Section
360A.170

Redetermination: Contents of petition; payment of uncontested amount; supportive evidence.

Section
360A.180

Redetermination: Consideration by Department; administrative hearing; appeal.

Section
360A.190

Redetermination: Authority of Department to change determined amount.

Section
360A.200

Redetermination: Finality of order by officer of Department.

Section
360A.210

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

Section
360A.220

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

Section
360A.230

Notice of determination by Department.

Section
360A.240

Time for payment of amount specified; finality of determination; penalty for delinquent payment.

Section
360A.250

Petition for redetermination; deposit of security.

Section
360A.260

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

Section
360A.270

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

Section
360A.280

Entry of judgment; service of copy of judgment, application and certificate.

Section
360A.290

Execution: Issuance; sales.

Section
360A.300

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

Section
360A.310

Extension of lien.

Section
360A.320

Remedies supplemental; additional requirements unimpaired.

Section
360A.330

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

Section
360A.340

Release or subordination of lien by Department; effect of certificate for release or subordination.

Section
360A.350

Issuance; effect; levy and sale.

Section
360A.360

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

Section
360A.365

Order to lock and seal business: Grounds for issuance; service; enforcement.

Section
360A.370

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

Section
360A.380

Limitation on withholding or transmitting assets.

Section
360A.390

Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release.

Section
360A.400

Seizure and sale of property by Department.

Section
360A.410

Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department.

Section
360A.420

Sale of seized property: Service and contents of notice.

Section
360A.430

Sale of seized property: Procedure.

Section
360A.440

Sale of seized property: Disposition of excess proceeds.