PocketLaw | Nevada Revised Statutes | Business Tax: Financial

Examination of records by Department; payment of expenses of Department for examination of records outside State.

Section
363A.120

Excise tax on banks: Imposition, amount and payment; filing of return.

Section
363A.130

Payroll tax: Imposition, amount and payment; filing of return; credits.

Section
363A.133

Payroll tax: Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

Section
363A.135

Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees.

Section
363A.137

Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

Section
363A.139

Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.

Section
363A.140

Extension of time for payment; payment of interest during period of extension.

Section
363A.150

Certification of excess amount collected; credit and refund.

Section
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.

Section
363A.170

Interest on overpayments; disallowance of interest.

Section
363A.180

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

Section
363A.190

Action for refund: Period for commencement; venue; waiver.

Section
363A.200

Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

Section
363A.210

Business Tax: Financial Institutions and Mining

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Definitions.

"Business activity" defined.

"Commission" defined.

"Employer" defined.

"Employment" defined.

"Financial institution" defined.

"Taxpayer" defined.

Duties of Department.

Maintenance and availability of records of taxpayer; penalty.

Examination of records by Department; payment of expenses of Department for examination of records outside State.

Excise tax on banks: Imposition, amount and payment; filing of return.

Payroll tax: Imposition, amount and payment; filing of return; credits.

Payroll tax: Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees.

Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.

Extension of time for payment; payment of interest during period of extension.

Certification of excess amount collected; credit and refund.

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.

Interest on overpayments; disallowance of interest.

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

Action for refund: Period for commencement; venue; waiver.

Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

Allowance of interest in judgment for amount illegally collected.

Standing to recover.

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

Cancellation of illegal determination.

Prohibited acts; penalty.

Remedies of State are cumulative.