GENERAL PROVISIONS
Nev. Rev. Stat. 360
in effectContents
section360.001. Department and Executive Director defined.section360.005. Retailer defined.section360.010. Nevada Tax Commission: Creation; composition; Chair.section360.020. Qualifications of commissioners.section360.030. Limitations on appointment of commissioners; terms; removal from office.section360.050. Compensation of commissioners.section360.070. Location of office of Nevada Tax Commission.section360.080. Quorum; voting by commissioners.section360.090. Adoption of regulations by Nevada Tax Commission governing business of Commission and Department.section360.092. 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.section360.093. Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties.section360.095. Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.section360.100. Annual report by Department; statements to be furnished to Governor.section360.105. Submission of proposed budget and legislation of Department to Nevada Tax Commission.section360.120. Department of Taxation: Creation; head of Department; Executive Director.section360.130. Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.section360.133. Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.section360.137. Duty of Executive Director to submit tax expenditure report; contents; requests for information.section360.140. Organization of Department; hiring and assignment of employees.section360.142. Investigation of background and personal history of employees and contractors of Department.section360.145. Employees of Department: Evaluation on basis of assessments or collections prohibited.section360.200. General powers of Department.section360.203. Reduction of rate of certain taxes on business under certain circumstances; duties of Department.section360.205. Power of Department to deny license, registration or permit to applicant who is liable to Department.section360.210. Power of Department to appraise and assess property.section360.215. Powers and duties of Department regarding county assessors, assessment procedures and equalization.section360.217. Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts.section360.220. Duty of Department to require local governments to submit fiscal information.section360.225. Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development.section360.230. Duty of Department to investigate property escaping taxation and require placement on tax roll.section360.231. Authority of Department to deliver notices, decisions and other written communications by electronic means; delivery by mail to person who opts out of delivery by electronic means.section360.232. Audits by Department: Notification of taxpayer and extension of date for completion.section360.233. Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.section360.235. Refund or credit to taxpayer after audit.section360.236. Overpayments: Credit against other amounts due required before any refund.section360.238. Department may charge fee for returned checks.section360.240. Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.section360.245. 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.section360.247. 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.section360.250. 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.section360.255. Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities.section360.260. Power of Nevada Tax Commission to institute and instigate action and prosecution.section360.261. Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes.section360.262. Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.section360.263. Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.section360.264. Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.section360.265. Power of Nevada Tax Commission regarding uncollectible debts.section360.270. Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.section360.271. Deposit of money received by Department in lieu of surety bond.section360.278. Authority to engage service of armored car.section360.279. Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.section360.280. Duties of county assessor and board of county commissioners.section360.283. Annual determination of population of towns, townships, cities and counties; employment of demographer.section360.285. Certification of population by Governor.section360.287. Apportionment of tax receipts to cities.section360.288. Department of Corrections required to provide certain information concerning inmates to State Demographer; revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration; manner of counting inmates whose last residence unknown.section360.289. Annual reports of projected population of counties.section360.291. Taxpayers Bill of Rights.section360.292. Preparation and distribution of pamphlet regarding Taxpayers Bill of Rights.section360.293. Provision of response to request submitted by taxpayer.section360.294. Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.section360.295. Extension of time for payment: Interest on amount due.section360.297. Joint and several liability of responsible persons.section360.299. Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.section360.300. Computation of tax, contribution or premium by Department; penalty for failure to file return.section360.320. Offsetting of certain overpayments; calculation of penalties and interest.section360.330. Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.section360.340. Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.section360.350. Notice of determination required; method and effect of service.section360.355. Time for provision of notice of determination.section360.357. Tolling of period for issuance of notice of determination when taxpayer files claim for refund.section360.360. Redetermination: Petition; time for filing.section360.365. Redetermination: Contents of petition and accompanying materials.section360.370. Redetermination: Oral hearing; notice; continuances.section360.380. Redetermination: Change in determined amount; limitations.section360.390. Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.section360.395. Redetermination: Prerequisites to judicial review of final order; credit or refund.section360.400. Time for payment of determined amount; penalty for delinquency in payment.section360.412. Duty of Department to make determination; service of notice.section360.414. When payment due; finality of determination; penalty for delinquent payment.section360.416. Petition for redetermination; deposit of security.section360.417. Penalty for failure to pay tax or fee.section360.419. Waiver or reduction of interest or penalty.section360.420. Application for entry of judgment: Authority of Department; certificate of delinquency.section360.425. Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.section360.440. Execution: Issuance; sale.section360.450. Recordation of abstract or copy of judgment; effect and duration of resulting lien.section360.460. Extension of lien.section360.470. Remedies of State are supplemental; additional requirements unimpaired.section360.473. Recordation of certificate of delinquency; resulting lien; duration and extension of lien.section360.475. Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.section360.480. Cases of priority; subordination to prior recorded liens and certain other debts.section360.483. Issuance; effect; levy and sale.section360.485. Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.section360.490. Penalty for operation of business without permit or license; issuance of order to lock and seal business.section360.500. Delivery of order to lock and seal business to sheriff for enforcement.section360.510. Notice of delinquency and demand to transmit certain assets: Issuance and effect.section360.520. Limitation on withholding or transmitting assets.section360.525. Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.section360.530. Seizure of property by Department for payment of sales or use tax or other excise tax due.section360.535. Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.section360.540. Service and contents of notice of sale of property seized to pay taxes.section360.550. Sale of property for delinquent taxes.section360.560. Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.section360.597. Definitions.section360.600. Definitions.section360.605. Account defined.section360.610. County defined.section360.620. Enterprise district defined.section360.640. Local government defined.section360.650. Special district defined.section360.660. Local Government Tax Distribution Account: Creation; administration by Executive Director.section360.670. Eligibility for allocation from Account.section360.680. Annual allocations from Account.section360.690. 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.section360.695. Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.section360.698. Pledge of percentage of revenue to payment of bonds.section360.700. Guaranteed allocation from Account for tax proceeds pledged to secure obligations.section360.710. Determination of whether governmental entity is enterprise district.section360.720. Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.section360.730. Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.section360.740. Request of newly created local government or special district for allocation from Account.section360.750. 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.]section360.753. 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.]section360.754. 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.]section360.755. 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.section360.757. Notice and meeting required for Office of Economic Development to take action on any application for abatement.section360.758. Definitions.section360.759. 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; regulations.section360.760. Definitions.section360.767. Exhibition defined.section360.773. State business license defined.section360.774. Unauthorized alien defined.section360.780. Participants in exhibition: Exemption from licensing requirement.section360.787. Payment of licensing fees by operator of facility where exhibition is held; regulations.section360.790. Deposit of proceeds in State General Fund.section360.796. Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.section360.800. Definitions.section360.805. Affected local government defined.section360.810. Local government defined.section360.815. Public utility defined.section360.820. Telecommunication service defined.section360.825. 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.section360.830. Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.section360.835. Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.section360.840. Adoption of regulations by Nevada Tax Commission.section360.850. 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.section360.855. 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.section360.860. Definitions.section360.861. Declaration of restrictive covenants and conditions defined.section360.862. Division defined.section360.863. Federal low-income housing tax credit defined.section360.864. Project defined.section360.865. Project sponsor defined.section360.866. Qualified allocation plan defined.section360.867. Submittal of application on behalf of project; contents of application; reservation of credits; termination of reservation; issuance and transfer of credits; repayment of excess credits; confidentiality of information in application; regulations.section360.868. Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits.section360.869. Repayment of tax credits to which project sponsor not entitled.section360.870. Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports.section360.880. Definitions. [Effective through June 30, 2032.]section360.881. Capital investment defined. [Effective through June 30, 2032.]section360.882. Employer excise taxes defined. [Effective through June 30, 2032.]section360.883. Lead participant defined. [Effective through June 30, 2032.]section360.884. Local sales and use taxes defined. [Effective through June 30, 2032.]section360.885. Participant defined. [Effective through June 30, 2032.]section360.886. Project defined. [Effective through June 30, 2032.]section360.887. Property taxes defined. [Effective through June 30, 2032.]section360.888. Qualified project defined. [Effective through June 30, 2032.]section360.889. 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; confidentiality of information related to negotiation of agreements to defray cost of local government services and infrastructure for project. [Effective through June 30, 2032.]section360.890. Consideration of application by Office of Economic Development; notice of application to certain local governmental entities; designation of representative of certain local governmental entities; 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 and certain communications. [Effective through June 30, 2032.]section360.891. 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.]section360.892. Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2032.]section360.893. 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.]section360.894. 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.]section360.895. Duty of Office of Economic Development to prepare and submit certain reports; contents of reports. [Effective through June 30, 2032.]section360.896. Governing body of county, city or fire protection district authorized to grant abatement of permitting fees or licensing fees to participants in qualified project located in county, city or fire protection district. [Effective through June 30, 2032.]section360.900. Definitions. [Effective through June 30, 2036.]section360.905. Capital investment defined. [Effective through June 30, 2036.]section360.910. Employer excise taxes defined. [Effective through June 30, 2036.]section360.915. Lead participant defined. [Effective through June 30, 2036.]section360.920. Local sales and use taxes defined. [Effective through June 30, 2036.]section360.925. Participant defined. [Effective through June 30, 2036.]section360.930. Project defined. [Effective through June 30, 2036.]section360.935. Property taxes defined. [Effective through June 30, 2036.]section360.940. Qualified project defined. [Effective through June 30, 2036.]section360.945. Submittal of application on behalf of project; contents of application; provision of additional documentation; confidentiality of information related to negotiation of agreements to defray cost of local government services and infrastructure. [Effective through June 30, 2036.]section360.950. Consideration of application by Office of Economic Development; notice of application to certain local governmental entities; designation of representative of certain local governmental entities; public meeting required; requirements for notice of public meeting; approval of application; submission of information to Office; confidentiality of information contained in application and certain communications. [Effective through June 30, 2036.]section360.955. 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.]section360.960. Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.]section360.965. 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.]section360.970. 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.]section360.975. Duty of Office of Economic Development to prepare and submit certain reports; content of reports. [Effective through June 30, 2036.]section360.980. Governing body of county, city or fire protection district authorized to grant abatement of permitting fees or licensing fees to participants in qualified project located in county, city or fire protection district. [Effective through June 30, 2036.]section360.981. Definitions.section360.982. Economic development financing agreement defined.section360.983. Economic development financing proposal defined.section360.984. Infrastructure project defined.section360.985. Lead participant defined.section360.986. Local government defined.section360.987. Office defined.section360.988. Qualified project defined.section360.989. Submittal and contents of economic development financing proposal.section360.990. Approval of economic development financing proposal.section360.991. 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.section360.992. Expedited determination of water rights in area of qualified project. [Effective through June 30, 2036.]section360.2905. Citation of NRS 360.291 .section360.2915. Adoption of regulations by Department: Taxpayers Bill of Rights; payment of taxes in installments.section360.2925. Provision of instructions and information to taxpayer liable for first time for taxes on business.section360.2935. Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.section360.2937. Amount of interest required on overpayment of certain taxes, fees and assessments.section360.4193. Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.section360.4195. Action for use tax: Manner of service of process.section360.5971. Registration or permit required to engage in or conduct business as seller; application for permit.section360.5972. Fee for permit; distribution.section360.5973. Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.section360.5974. Fee for reinstatement of suspended or revoked permit.section360.5975. Revocation or suspension of permit: Procedure; manner of serving notice; limitation on issuance of new permit.section360.7573. Authority of Board of Economic Development to deny or condition approval of abatement, partial abatement or transferable tax credits if approval not in best interests of State; factors to consider in determining best interests of State.section360.7575. Document certifying abatement or partial abatement: Issuance; failure to present; refunds of sales and use tax on transactions when document not presented.section360.7581. Above-the-line personnel defined.section360.7582. Below-the-line personnel defined.section360.7583. Nevada business defined.section360.7584. Nevada resident defined.section360.7585. Production company defined.section360.7586. Qualified production defined.section360.7589. Determination of whether employee is full-time equivalent employee.section360.7591. Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs; regulations.section360.7592. 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.section360.7593. Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit.section360.7594. Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure.section360.7595. 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.section360.7596. Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature.section360.7597. Repayment of amount of credit required under certain circumstances.section360.7598. Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau.section360.75855. Qualified direct production expenditures defined.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360.htmlFetched: 6/28/2026