PocketLaw | Nevada Revised Statutes | Taxes on Passenger Carriers

Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer.

Section
372B.150

Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer.

Section
372B.160

Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.

Section
372B.170

Deposit of amounts received by State Treasurer.

Section
372B.180

Certification of excess amount collected; credit and refund.

Section
372B.190

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

Section
372B.200

Interest on overpayments; disallowance of interest.

Section
372B.210

Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.

Section
372B.220

Standing to file petition for judicial review; failure to file petition constitutes waiver.

Section
372B.230

Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

Section
372B.240

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

Section
372B.250

Prohibited acts; penalty.

Section
372B.260

Taxes on Passenger Carriers

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Definitions.

"Autonomous vehicle network company" defined.

"Certificate holder" defined.

"Common motor carrier of passengers" defined.

"Driver" defined.

"Operator" defined.

"Taxicab" defined.

"Taxpayer" defined.

"Transportation network company" defined.

"Transportation services" defined.

Applicability of chapter 360 of NRS.

Regulations.

Maintenance and availability of records of taxpayer; penalty.

Examination of records by Department.

Imposition and amount of tax on transportation network companies.

Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer.

Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer.

Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.

Deposit of amounts received by State Treasurer.

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.

Interest on overpayments; disallowance of interest.

Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.

Standing to file petition for judicial review; failure to file petition constitutes waiver.

Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

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

Prohibited acts; penalty.

Remedies of State are cumulative.