requires two-thirds majority vote (§§ 9, 11, 12, 36, 40, 42, 45, 72, 75, 81, 93.30, 93.36, 93.48, 101, 105, 106, 107, 108, 111-124, 127-130, 132, 139, 201-204, 206, 227-230, 232)                                      

                             

 

Assembly Bill No. 1–Select Committee on State
Revenue and Education Funding

 

June 25, 2003

____________

 

Referred to Select Committee on State Revenue
and Education Funding

 

SUMMARY—Makes various changes concerning state financial administration. (BDR 32‑13)

 

FISCAL NOTE:                   Effect on Local Government: Yes.

                   Effect on the State: Yes.

 

~

 

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to state financial administration; providing for the imposition and administration of an excise tax on employers based on wages paid to their employees; imposing a franchise fee on business entities for the privilege of doing business in this state; providing for the imposition and administration of a tax on financial institutions for the privilege of doing business in this state; replacing the casino entertainment tax with a tax on all live entertainment; eliminating the business activity tax; revising the provisions governing the taxes on liquor and cigarettes; imposing a state tax on the transfer of real property and revising the provisions governing the existing tax; revising the fees charged for certain gaming licenses; establishing the Legislative Committee on Taxation, Public Revenue and Tax Policy; requiring the Department of Education to prescribe a minimum amount of money that each school district must expend each year for textbooks, instructional supplies and instructional hardware; revising provisions governing the purchase of retirement credit for certain educational personnel; apportioning the State Distributive School Account in the State General Fund for the 2003-2005 biennium; making appropriations to the State Distributive School Account

for purposes relating to class-size reduction; making various other changes relating to state financial administration; authorizing certain expenditures; making an additional appropriation; providing penalties; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. Title 32 of NRS is hereby amended by adding

1-2  thereto a new chapter to consist of the provisions set forth as

1-3  sections 2 to 24, inclusive, of this act.

1-4  Sec. 2.  As used in this chapter, unless the context otherwise

1-5  requires, the words and terms defined in sections 3 to 6, inclusive,

1-6  of this act have the meanings ascribed to them in those sections.

1-7  Sec. 3.  “Commission” means the Nevada Tax Commission.

1-8  Sec. 4.  “Employer” means any employer who is required to

1-9  pay a contribution pursuant to NRS 612.535 for any calendar

1-10  quarter, except an Indian tribe, nonprofit organization or political

1-11  subdivision. For the purposes of this section:

1-12      1.  “Indian tribe” includes any entity described in subsection

1-13  10 of NRS 612.055.

1-14      2.  “Nonprofit organization” means any entity described in

1-15  subsection 1 of NRS 612.121.

1-16      3.  “Political subdivision” means any entity described in

1-17  subsection 9 of NRS 612.055.

1-18      Sec. 5.  “Employment” has the meaning ascribed to it in NRS

1-19  612.065 to 612.145, inclusive.

1-20      Sec. 6.  “Taxpayer” means any person liable for the tax

1-21  imposed by this chapter.

1-22      Sec. 7.  The Department shall:

1-23      1.  Administer and enforce the provisions of this chapter, and

1-24  may adopt such regulations as it deems appropriate for those

1-25  purposes.

1-26      2.  Deposit all taxes, interest and penalties it receives pursuant

1-27  to this chapter in the State Treasury for credit to the State General

1-28  Fund.

1-29      Sec. 8.  1.  Each person responsible for maintaining the

1-30  records of a taxpayer shall:

1-31      (a) Keep such records as may be necessary to determine the

1-32  amount of the liability of the taxpayer pursuant to the provisions

1-33  of this chapter;

1-34      (b) Preserve those records for 4 years or until any litigation or

1-35  prosecution pursuant to this chapter is finally determined,

1-36  whichever is longer; and

2-1  (c) Make the records available for inspection by the

2-2  Department upon demand at reasonable times during regular

2-3  business hours.

2-4  2.  The Department may by regulation specify the types of

2-5  records which must be kept to determine the amount of the

2-6  liability of a taxpayer pursuant to the provisions of this chapter.

2-7  3.  Any person who violates the provisions of subsection 1 is

2-8  guilty of a misdemeanor.

2-9  Sec. 9.  1.  To verify the accuracy of any return filed or, if

2-10  no return is filed by a taxpayer, to determine the amount required

2-11  to be paid, the Department, or any person authorized in writing by

2-12  the Department, may examine the books, papers and records of

2-13  any person who may be liable for the tax imposed by this chapter.

2-14      2.  Any person who may be liable for the tax imposed by this

2-15  chapter and who keeps outside of this state any books, papers and

2-16  records relating thereto shall pay to the Department an amount

2-17  equal to the allowance provided for state officers and employees

2-18  generally while traveling outside of the State for each day, or

2-19  fraction thereof, during which an employee of the Department is

2-20  engaged in examining those documents, plus any other actual

2-21  expenses incurred by the employee while he is absent from his

2-22  regular place of employment to examine those documents.

2-23      Sec. 9.5. The Executive Director may request from any other

2-24  governmental agency or officer such information as he deems

2-25  necessary to carry out the provisions of this chapter. If the

2-26  Executive Director obtains any confidential information pursuant

2-27  to such a request, he shall maintain the confidentiality of that

2-28  information in the same manner and to the same extent as

2-29  provided by law for the agency or officer from whom the

2-30  information was obtained.

2-31      Sec. 10.  1.  Except as otherwise provided in this section and

2-32  NRS 360.250, the records and files of the Department concerning

2-33  the administration of this chapter are confidential and privileged.

2-34  The Department, and any employee engaged in the administration

2-35  of this chapter or charged with the custody of any such records or

2-36  files, shall not disclose any information obtained from the

2-37  Department’s records or files or from any examination,

2-38  investigation or hearing authorized by the provisions of this

2-39  chapter. Neither the Department nor any employee of the

2-40  Department may be required to produce any of the records, files

2-41  and information for the inspection of any person or for use in any

2-42  action or proceeding.

2-43      2.  The records and files of the Department concerning the

2-44  administration of this chapter are not confidential and privileged

2-45  in the following cases:

3-1  (a) Testimony by a member or employee of the Department

3-2  and production of records, files and information on behalf of the

3-3  Department or a taxpayer in any action or proceeding pursuant to

3-4  the provisions of this chapter if that testimony or the records, files

3-5  or information, or the facts shown thereby, are directly involved in

3-6  the action or proceeding.

3-7  (b) Delivery to a taxpayer or his authorized representative of a

3-8  copy of any return or other document filed by the taxpayer

3-9  pursuant to this chapter.

3-10      (c) Publication of statistics so classified as to prevent the

3-11  identification of a particular person or document.

3-12      (d) Exchanges of information with the Internal Revenue

3-13  Service in accordance with compacts made and provided for in

3-14  such cases.

3-15      (e) Disclosure in confidence to the Governor or his agent in

3-16  the exercise of the Governor’s general supervisory powers, or to

3-17  any person authorized to audit the accounts of the Department in

3-18  pursuance of an audit, or to the Attorney General or other legal

3-19  representative of the State in connection with an action or

3-20  proceeding pursuant to this chapter, or to any agency of this or

3-21  any other state charged with the administration or enforcement of

3-22  laws relating to taxation.

3-23      (f) Exchanges of information pursuant to subsection 3.

3-24      3.  The Commission may agree with any county fair and

3-25  recreation board or the governing body of any county, city or town

3-26  for the continuing exchange of information concerning taxpayers.

3-27      Sec. 11.  1.  There is hereby imposed an excise tax on each

3-28  employer at the rate of 0.6 percent of the wages, as determined

3-29  pursuant to NRS 612.545, paid by the employer during a calendar

3-30  quarter with respect to employment.

3-31      2.  The tax imposed by this section must not be deducted, in

3-32  whole or in part, from any wages of persons in the employment of

3-33  the employer.

3-34      3.  Each employer shall, on or before the last day of the month

3-35  immediately following each calendar quarter for which the

3-36  employer is required to pay a contribution pursuant to

3-37  NRS 612.535:

3-38      (a) File with the Department:

3-39          (1) A return on a form prescribed by the Department; and

3-40          (2) A copy of any report required by the Employment

3-41  Security Division of the Department of Employment, Training and

3-42  Rehabilitation for determining the amount of the contribution

3-43  required pursuant to NRS 612.535 for any wages paid by the

3-44  employer during that calendar quarter; and

4-1  (b) Remit to the Department any tax due pursuant to this

4-2  chapter for that calendar quarter.

4-3  Sec. 12.  Upon written application made before the date on

4-4  which payment must be made, the Department may for good cause

4-5  extend by 30 days the time within which a taxpayer is required to

4-6  pay the tax imposed by this chapter. If the tax is paid during the

4-7  period of extension, no penalty or late charge may be imposed for

4-8  failure to pay at the time required, but the taxpayer shall pay

4-9  interest at the rate of 1 percent per month from the date on which

4-10  the amount would have been due without the extension until the

4-11  date of payment, unless otherwise provided in NRS 360.232 or

4-12  360.320.

4-13      Sec. 13.  The remedies of the State provided for in this

4-14  chapter are cumulative, and no action taken by the Department or

4-15  the Attorney General constitutes an election by the State to pursue

4-16  any remedy to the exclusion of any other remedy for which

4-17  provision is made in this chapter.

4-18      Sec. 14.  If the Department determines that any tax, penalty

4-19  or interest has been paid more than once or has been erroneously

4-20  or illegally collected or computed, the Department shall set forth

4-21  that fact in the records of the Department and certify to the State

4-22  Board of Examiners the amount collected in excess of the amount

4-23  legally due and the person from whom it was collected or by whom

4-24  it was paid. If approved by the State Board of Examiners, the

4-25  excess amount collected or paid must be credited on any amounts

4-26  then due from the person under this chapter, and the balance

4-27  refunded to the person or his successors in interest.

4-28      Sec. 15.  1.  Except as otherwise provided in NRS 360.235

4-29  and 360.395:

4-30      (a) No refund may be allowed unless a claim for it is filed with

4-31  the Department within 3 years after the last day of the month

4-32  immediately following the calendar quarter for which the

4-33  overpayment was made.

4-34      (b) No credit may be allowed after the expiration of the period

4-35  specified for filing claims for refund unless a claim for credit is

4-36  filed with the Department within that period.

4-37      2.  Each claim must be in writing and must state the specific

4-38  grounds upon which the claim is founded.

4-39      3.  Failure to file a claim within the time prescribed in this

4-40  chapter constitutes a waiver of any demand against the State on

4-41  account of overpayment.

4-42      4.  Within 30 days after rejecting any claim in whole or in

4-43  part, the Department shall serve notice of its action on the

4-44  claimant in the manner prescribed for service of notice of a

4-45  deficiency determination.

5-1  Sec. 16.  1.  Except as otherwise provided in this section and

5-2  NRS 360.320, interest must be paid upon any overpayment of any

5-3  amount of the taxes imposed by this chapter at the rate of 0.5

5-4  percent per month, or fraction thereof, from the last day of the

5-5  month immediately following the calendar quarter for which the

5-6  overpayment was made. No refund or credit may be made of any

5-7  interest imposed upon the person making the overpayment with

5-8  respect to the amount being refunded or credited.

5-9  2.  The interest must be paid:

5-10      (a) In the case of a refund, to the last day of the calendar

5-11  month following the date upon which the person making the

5-12  overpayment, if he has not already filed a claim, is notified by

5-13  the Department that a claim may be filed or the date upon which

5-14  the claim is certified to the State Board of Examiners, whichever is

5-15  earlier.

5-16      (b) In the case of a credit, to the same date as that to which

5-17  interest is computed on the tax or the amount against which the

5-18  credit is applied.

5-19      3.  If the Department determines that any overpayment has

5-20  been made intentionally or by reason of carelessness, the

5-21  Department shall not allow any interest on the overpayment.

5-22      Sec. 17.  1.  No injunction, writ of mandate or other legal or

5-23  equitable process may issue in any suit, action or proceeding in

5-24  any court against this state or against any officer of the State to

5-25  prevent or enjoin the collection under this chapter of the tax

5-26  imposed by this chapter or any amount of tax, penalty or interest

5-27  required to be collected.

5-28      2.  No suit or proceeding may be maintained in any court for

5-29  the recovery of any amount alleged to have been erroneously or

5-30  illegally determined or collected unless a claim for refund or credit

5-31  has been filed.

5-32      Sec. 18.  1.  Within 90 days after a final decision upon a

5-33  claim filed pursuant to this chapter is rendered by the

5-34  Commission, the claimant may bring an action against the

5-35  Department on the grounds set forth in the claim in a court of

5-36  competent jurisdiction in Carson City, the county of this state

5-37  where the claimant resides or maintains his principal place of

5-38  business or a county in which any relevant proceedings were

5-39  conducted by the Department, for the recovery of the whole or any

5-40  part of the amount with respect to which the claim has been

5-41  disallowed.

5-42      2.  Failure to bring an action within the time specified

5-43  constitutes a waiver of any demand against the State on account of

5-44  alleged overpayments.

6-1  Sec. 19.  1.  If the Department fails to mail notice of action

6-2  on a claim within 6 months after the claim is filed, the claimant

6-3  may consider the claim disallowed and file an appeal with the

6-4  Commission within 30 days after the last day of the 6-month

6-5  period. If the claimant is aggrieved by the decision of the

6-6  Commission rendered on appeal, the claimant may, within 90 days

6-7  after the decision is rendered, bring an action against the

6-8  Department on the grounds set forth in the claim for the recovery

6-9  of the whole or any part of the amount claimed as an

6-10  overpayment.

6-11      2.  If judgment is rendered for the plaintiff, the amount of the

6-12  judgment must first be credited towards any tax due from the

6-13  plaintiff.

6-14      3.  The balance of the judgment must be refunded to the

6-15  plaintiff.

6-16      Sec. 20.  In any judgment, interest must be allowed at the rate

6-17  of 6 percent per annum upon the amount found to have been

6-18  illegally collected from the date of payment of the amount to the

6-19  date of allowance of credit on account of the judgment, or to a

6-20  date preceding the date of the refund warrant by not more than 30

6-21  days. The date must be determined by the Department.

6-22      Sec. 21.  A judgment may not be rendered in favor of the

6-23  plaintiff in any action brought against the Department to recover

6-24  any amount paid when the action is brought by or in the name of

6-25  an assignee of the person paying the amount or by any person

6-26  other than the person who paid the amount.

6-27      Sec. 22.  1.  The Department may recover a refund or any

6-28  part thereof which is erroneously made and any credit or part

6-29  thereof which is erroneously allowed in an action brought in a

6-30  court of competent jurisdiction in Carson City or Clark County in

6-31  the name of the State of Nevada.

6-32      2.  The action must be tried in Carson City or Clark County

6-33  unless the court, with the consent of the Attorney General, orders

6-34  a change of place of trial.

6-35      3.  The Attorney General shall prosecute the action, and the

6-36  provisions of NRS, the Nevada Rules of Civil Procedure and the

6-37  Nevada Rules of Appellate Procedure relating to service of

6-38  summons, pleadings, proofs, trials and appeals are applicable to

6-39  the proceedings.

6-40      Sec. 23.  1.  If any amount in excess of $25 has been

6-41  illegally determined, either by the Department or by the person

6-42  filing the return, the Department shall certify this fact to the State

6-43  Board of Examiners, and the latter shall authorize the

6-44  cancellation of the amount upon the records of the Department.

7-1  2.  If an amount not exceeding $25 has been illegally

7-2  determined, either by the Department or by the person filing the

7-3  return, the Department, without certifying this fact to the State

7-4  Board of Examiners, shall authorize the cancellation of the

7-5  amount upon the records of the Department.

7-6  Sec. 24.  1.  A person shall not:

7-7  (a) Make, cause to be made or permit to be made any false or

7-8  fraudulent return or declaration or false statement in any return

7-9  or declaration with intent to defraud the State or to evade payment

7-10  of the tax or any part of the tax imposed by this chapter.

7-11      (b) Make, cause to be made or permit to be made any false

7-12  entry in books, records or accounts with intent to defraud the State

7-13  or to evade the payment of the tax or any part of the tax imposed

7-14  by this chapter.

7-15      (c) Keep, cause to be kept or permit to be kept more than one

7-16  set of books, records or accounts with intent to defraud the State

7-17  or to evade the payment of the tax or any part of the tax imposed

7-18  by this chapter.

7-19      2.  Any person who violates the provisions of subsection 1 is

7-20  guilty of a gross misdemeanor.

7-21      Sec. 25.  Title 32 of NRS is hereby amended by adding thereto

7-22  a new chapter to consist of the provisions set forth as sections 26 to

7-23  58, inclusive, of this act.

7-24      Sec. 26.  As used in this chapter, unless the context otherwise

7-25  requires, the words and terms defined in sections 27 to 33,

7-26  inclusive, of this act have the meanings ascribed to them in those

7-27  sections.

7-28      Sec. 27.  “Amount paid for live entertainment” means:

7-29      1.  If the live entertainment is provided at a facility owned,

7-30  leased or otherwise occupied by a taxable business entity, the

7-31  consideration, expressed in terms of money, paid for the right or

7-32  privilege to have access to that facility. For the purposes of this

7-33  subsection, the term includes all amounts paid for food,

7-34  refreshments and merchandise purchased at the facility if the

7-35  facility has a maximum seating capacity of not more than 5,000

7-36  seats that are permanently mounted and cannot be, or are not

7-37  intended to be, removed temporarily for any single performance of

7-38  live entertainment.

7-39      2.  If the live entertainment is provided at a location other

7-40  than a facility owned, leased or otherwise occupied by the taxable

7-41  business entity providing the live entertainment, the total amount

7-42  of consideration, expressed in terms of money, paid to the business

7-43  entity for providing the live entertainment.

7-44      Sec. 28.  “Board” means the State Gaming Control Board.

8-1  Sec. 29.  “Business” means any activity engaged in or

8-2  caused to be engaged in by a business entity with the object of

8-3  gain, benefit or advantage, either direct or indirect, to any person

8-4  or governmental entity.

8-5  Sec. 30.  1.  “Business entity” includes:

8-6  (a) A corporation, partnership, proprietorship, business

8-7  association and any other person engaging in business;

8-8  (b) A natural person engaging in a business if he is deemed to

8-9  be a business entity pursuant to section 34 of this act; and

8-10      (c) A brothel authorized to conduct business in this state.

8-11      2.  The term does not include a governmental entity.

8-12      Sec. 31.  “Licensed gaming establishment” has the meaning

8-13  ascribed to it in NRS 463.0169.

8-14      Sec. 32.  “Live entertainment” means any activity provided

8-15  for pleasure, enjoyment, recreation, relaxation, diversion or other

8-16  similar purpose by a person or persons who are physically present

8-17  when providing that activity to a patron or group of patrons who

8-18  are physically present.

8-19      Sec. 33.  “Taxpayer” means any person liable for the tax

8-20  imposed pursuant to this chapter.

8-21      Sec. 34.  A natural person engaging in a business shall be

8-22  deemed to be a business entity that is subject to the provisions of

8-23  this chapter if the person is required to file with the Internal

8-24  Revenue Service a Schedule C (Form 1040), Profit or Loss From

8-25  Business Form, or its equivalent or successor form, a Schedule E

8-26  (Form 1040), Supplemental Income and Loss Form, or its

8-27  equivalent or successor form, or a Schedule F (Form 1040), Profit

8-28  or Loss From Farming Form, or its equivalent or successor form,

8-29  for the business.

8-30      Sec. 35.  The Department shall provide by regulation for a

8-31  more detailed definition of live entertainment consistent with the

8-32  general definition set forth in section 32 of this act for use by the

8-33  Board and the Department in determining whether an activity is a

8-34  taxable activity under the provisions of this chapter.

8-35      Sec. 36.  1.  There is hereby imposed an excise tax of 10

8-36  percent of all amounts paid for live entertainment. Amounts paid

8-37  for gratuities directly or indirectly remitted to employees of a

8-38  business entity providing live entertainment or for service charges,

8-39  including those imposed in connection with the use of credit cards

8-40  or debit cards, which are collected and retained by persons other

8-41  than the taxpayer, are not taxable pursuant to this section.

8-42      2.  A business entity that collects any amount paid for live

8-43  entertainment is liable for the tax imposed by this section, but is

8-44  entitled to collect reimbursement from any person paying that

8-45  amount.

9-1  3.  Any ticket for live entertainment must state whether the tax

9-2  imposed by this section is included in the price of the ticket. If the

9-3  ticket does not include such a statement, the taxpayer shall pay the

9-4  tax based on the face amount of the ticket.

9-5  4.  The tax imposed by this section does not apply to:

9-6  (a) Any amount paid for live entertainment that this state is

9-7  prohibited from taxing under the Constitution, laws or treaties of

9-8  the United States or the Nevada Constitution.

9-9  (b) Any merchandise sold outside the premises where live

9-10  entertainment is provided, unless the purchase of the merchandise

9-11  entitles the purchaser to admission to the entertainment.

9-12      (c) Any amount paid for live entertainment that is provided by

9-13  or entirely for the benefit of a nonprofit organization that is

9-14  recognized as exempt from taxation pursuant to 26 U.S.C. §

9-15  501(c).

9-16      (d) Live entertainment that is provided at a trade show.

9-17      (e) Music performed by musicians who move constantly

9-18  through the audience if no other form of live entertainment is

9-19  afforded to the patrons.

9-20      (f) Any boxing contest or exhibition governed by the provisions

9-21  of chapter 467 of NRS.

9-22      Sec. 37.  A taxpayer shall hold the amount of all taxes for

9-23  which he is liable pursuant to this chapter in a separate account in

9-24  trust for the State.

9-25      Sec. 38.  1.  The Board shall:

9-26      (a) Collect the tax imposed by this chapter from taxpayers who

9-27  are licensed gaming establishments; and

9-28      (b) Adopt such regulations as are necessary to carry out the

9-29  provisions of paragraph (a). The regulations must be adopted in

9-30  accordance with the provisions of chapter 233B of NRS and must

9-31  be codified in the Nevada Administrative Code.

9-32      2.  The Department shall:

9-33      (a) Collect the tax imposed by this chapter from all other

9-34  taxpayers; and

9-35      (b) Adopt such regulations as are necessary to carry out the

9-36  provisions of paragraph (a).

9-37      3.  For the purposes of:

9-38      (a) Subsection 1, the provisions of chapter 463 of NRS relating

9-39  to the payment, collection, administration and enforcement of

9-40  gaming license fees and taxes, including, without limitation, any

9-41  provisions relating to the imposition of penalties and interest, shall

9-42  be deemed to apply to the payment, collection, administration and

9-43  enforcement of the taxes imposed by this chapter to the extent that

9-44  those provisions do not conflict with the provisions of this chapter.

10-1      (b) Subsection 2, the provisions of chapter 360 of NRS relating

10-2  to the payment, collection, administration and enforcement of

10-3  taxes, including, without limitation, any provisions relating to the

10-4  imposition of penalties and interest, shall be deemed to apply to

10-5  the payment, collection, administration and enforcement of the

10-6  taxes imposed by this chapter to the extent that those provisions do

10-7  not conflict with the provisions of this chapter.

10-8      4.  To ensure that the tax imposed by section 36 of this act is

10-9  collected fairly and equitably, the Board and the Department shall,

10-10  jointly, coordinate the administration and collection of that tax

10-11  and the regulation of taxpayers who are liable for the payment of

10-12  the tax.

10-13     Sec. 39.  1.  Each taxpayer who is a licensed gaming

10-14  establishment shall file with the Board, on or before the 24th day

10-15  of each month, a report showing the amount of all taxable receipts

10-16  for the preceding month. The report must be in a form prescribed

10-17  by the Board.

10-18     2.  All other taxpayers shall file with the Department, on or

10-19  before the 24th day of each month, a report showing the amount

10-20  of all taxable receipts for the preceding month. The report must be

10-21  in a form prescribed by the Department.

10-22     3.  Each report required to be filed by this section must be

10-23  accompanied by the amount of the tax that is due for the month

10-24  covered by the report.

10-25     4.  The Board and the Department shall deposit all taxes,

10-26  interest and penalties it receives pursuant to this chapter in the

10-27  State Treasury for credit to the State General Fund.

10-28     Sec. 40.  Upon written application made before the date on

10-29  which payment must be made, the Board or the Department may,

10-30  for good cause, extend by 30 days the time within which a

10-31  taxpayer is required to pay the tax imposed by this chapter. If the

10-32  tax is paid during the period of extension, no penalty or late

10-33  charge may be imposed for failure to pay at the time required, but

10-34  the taxpayer shall pay interest at the rate of 1 percent per month

10-35  from the date on which the amount would have been due without

10-36  the extension until the date of payment, unless otherwise provided

10-37  in NRS 360.232 or 360.320.

10-38     Sec. 41.  1.  Each person responsible for maintaining the

10-39  records of a taxpayer shall:

10-40     (a) Keep such records as may be necessary to determine the

10-41  amount of the liability of the taxpayer pursuant to the provisions

10-42  of this chapter;

10-43     (b) Preserve those records for at least 4 years or until any

10-44  litigation or prosecution pursuant to this chapter is finally

10-45  determined, whichever is longer; and

11-1      (c) Make the records available for inspection by the Board or

11-2  the Department upon demand at reasonable times during regular

11-3  business hours.

11-4      2.  The Board and the Department may by regulation specify

11-5  the types of records which must be kept to determine the amount

11-6  of the liability of a taxpayer from whom they are required to

11-7  collect the tax imposed by this chapter.

11-8      3.  Any agreement that is entered into, modified or extended

11-9  after January 1, 2004, for the lease, assignment or transfer of any

11-10  premises upon which any activity subject to the tax imposed by this

11-11  chapter is, or thereafter may be, conducted shall be deemed to

11-12  include a provision that the taxpayer required to pay the tax must

11-13  be allowed access to, upon demand, all books, records and

11-14  financial papers held by the lessee, assignee or transferee which

11-15  must be kept pursuant to this section. Any person conducting

11-16  activities subject to the tax imposed by section 36 of this act who

11-17  fails to maintain or disclose his records pursuant to this subsection

11-18  is liable to the taxpayer for any penalty paid by the taxpayer for

11-19  the late payment or nonpayment of the tax caused by the failure to

11-20  maintain or disclose records.

11-21     4.  A person who violates any provision of this section is guilty

11-22  of a misdemeanor.

11-23     Sec. 42.  1.  To verify the accuracy of any report filed or, if

11-24  no report is filed by a taxpayer, to determine the amount of tax

11-25  required to be paid:

11-26     (a) The Board, or any person authorized in writing by the

11-27  Board, may examine the books, papers and records of any licensed

11-28  gaming establishment that may be liable for the tax imposed by

11-29  this chapter.

11-30     (b) The Department, or any person authorized in writing by

11-31  the Department, may examine the books, papers and records of

11-32  any other person who may be liable for the tax imposed by this

11-33  chapter.

11-34     2.  Any person who may be liable for the tax imposed by this

11-35  chapter and who keeps outside of this state any books, papers and

11-36  records relating thereto shall pay to the Board or the Department

11-37  an amount equal to the allowance provided for state officers and

11-38  employees generally while traveling outside of the State for each

11-39  day, or fraction thereof, during which an employee of the Board

11-40  or the Department is engaged in examining those documents, plus

11-41  any other actual expenses incurred by the employee while he is

11-42  absent from his regular place of employment to examine those

11-43  documents.

11-44     Sec. 43.  1.  Except as otherwise provided in this section and

11-45  NRS 360.250, the records and files of the Board and the

12-1  Department concerning the administration of this chapter are

12-2  confidential and privileged. The Board, the Department and any

12-3  employee of the Board or the Department engaged in the

12-4  administration of this chapter or charged with the custody of any

12-5  such records or files shall not disclose any information obtained

12-6  from the records or files of the Board or the Department or from

12-7  any examination, investigation or hearing authorized by the

12-8  provisions of this chapter. The Board, the Department and any

12-9  employee of the Board or the Department may not be required to

12-10  produce any of the records, files and information for the

12-11  inspection of any person or for use in any action or proceeding.

12-12     2.  The records and files of the Board and the Department

12-13  concerning the administration of this chapter are not confidential

12-14  and privileged in the following cases:

12-15     (a) Testimony by a member or employee of the Board or the

12-16  Department and production of records, files and information on

12-17  behalf of the Board or the Department or a taxpayer in any action

12-18  or proceeding pursuant to the provisions of this chapter, if that

12-19  testimony or the records, files or information, or the facts shown

12-20  thereby, are directly involved in the action or proceeding.

12-21     (b) Delivery to a taxpayer or his authorized representative of a

12-22  copy of any report or other document filed by the taxpayer

12-23  pursuant to this chapter.

12-24     (c) Publication of statistics so classified as to prevent the

12-25  identification of a particular person or document.

12-26     (d) Exchanges of information with the Internal Revenue

12-27  Service in accordance with compacts made and provided for in

12-28  such cases.

12-29     (e) Disclosure in confidence to the Governor or his agent in

12-30  the exercise of the Governor’s general supervisory powers, or to

12-31  any person authorized to audit the accounts of the Board or the

12-32  Department in pursuance of an audit, or to the Attorney General

12-33  or other legal representative of the State in connection with an

12-34  action or proceeding pursuant to this chapter, or to any agency of

12-35  this or any other state charged with the administration or

12-36  enforcement of laws relating to taxation.

12-37     Sec. 44.  1.  If:

12-38     (a) The Board determines that a licensed gaming

12-39  establishment is collecting an amount paid for live entertainment

12-40  with the intent to defraud the State or to evade the payment of the

12-41  tax or any part of the tax imposed by this chapter, the Board shall

12-42  establish an amount upon which the tax imposed by this chapter

12-43  must be based.

12-44     (b) The Department determines that a taxpayer who is not a

12-45  licensed gaming establishment is collecting an amount paid for

13-1  live entertainment with the intent to defraud the State or to evade

13-2  the payment of the tax or any part of the tax imposed by this

13-3  chapter, the Department shall establish an amount upon which the

13-4  tax imposed by this chapter must be based.

13-5      2.   The amount paid for live entertainment established by the

13-6  Board or the Department pursuant to subsection 1 must be based

13-7  upon amounts paid for live entertainment to business entities that

13-8  are deemed comparable by the Board or the Department to that of

13-9  the taxpayer.

13-10     Sec. 45.  1. If a taxpayer:

13-11     (a) Is unable to collect all or part of the amount paid for live

13-12  entertainment which was included in the taxable receipts reported

13-13  for a previous reporting period; and

13-14     (b) Has taken a deduction on his federal income tax return

13-15  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

13-16  to collect,

13-17  he is entitled to receive a credit for the amount of tax paid on

13-18  account of that uncollected amount. The credit may be used

13-19  against the amount of tax that the taxpayer is subsequently

13-20  required to pay pursuant to this chapter.

13-21     2.  If the Internal Revenue Service disallows a deduction

13-22  described in paragraph (b) of subsection 1 and the taxpayer

13-23  claimed a credit on a return for a previous reporting period

13-24  pursuant to subsection 1, the taxpayer shall include the amount of

13-25  that credit in the amount of taxes reported pursuant to this chapter

13-26  in the first return filed with the Board or the Department after the

13-27  deduction is disallowed.

13-28     3.  If a taxpayer collects all or part of the amount paid for live

13-29  entertainment for which he claimed a credit on a return for a

13-30  previous reporting period pursuant to subsection 2, he shall

13-31  include:

13-32     (a) The amount collected in the amount paid for live

13-33  entertainment reported pursuant to paragraph (a) of subsection 1;

13-34  and

13-35     (b) The tax payable on the amount collected in the amount of

13-36  taxes reported,

13-37  in the first return filed with the Board or the Department after that

13-38  collection.

13-39     4.  Except as otherwise provided in subsection 5, upon

13-40  determining that a taxpayer has filed a return which contains one

13-41  or more violations of the provisions of this section, the Board or

13-42  the Department shall:

13-43     (a) For the first return of any taxpayer that contains one or

13-44  more violations, issue a letter of warning to the taxpayer which

14-1  provides an explanation of the violation or violations contained in

14-2  the return.

14-3      (b) For the first or second return, other than a return

14-4  described in paragraph (a), in any calendar year which contains

14-5  one or more violations, assess a penalty equal to the amount of the

14-6  tax which was not reported.

14-7      (c) For the third and each subsequent return in any calendar

14-8  year which contains one or more violations, assess a penalty of

14-9  three times the amount of the tax which was not reported.

14-10     5.  For the purposes of subsection 4, if the first violation of

14-11  this section by any taxpayer was determined by the Board or the

14-12  Department through an audit which covered more than one return

14-13  of the taxpayer, the Board or the Department shall treat all returns

14-14  which were determined through the same audit to contain a

14-15  violation or violations in the manner provided in paragraph (a) of

14-16  subsection 4.

14-17     Sec. 46.  The remedies of the State provided for in this

14-18  chapter are cumulative, and no action taken by the Board, the

14-19  Department or the Attorney General constitutes an election by the

14-20  State to pursue any remedy to the exclusion of any other remedy

14-21  for which provision is made in this chapter.

14-22     Sec. 47.  If the Board or the Department determines that any

14-23  tax, penalty or interest has been paid more than once or has been

14-24  erroneously or illegally collected or computed, the Board or the

14-25  Department shall set forth that fact in its records and shall certify

14-26  to the State Board of Examiners the amount collected in excess of

14-27  the amount legally due and the person from which it was collected

14-28  or by whom it was paid. If approved by the State Board of

14-29  Examiners, the excess amount collected or paid must be credited

14-30  on any amounts then due from the person under this chapter, and

14-31  the balance refunded to the person or his successors in interest.

14-32     Sec. 48.  1.  Except as otherwise provided in NRS 360.235

14-33  and 360.395:

14-34     (a) No refund may be allowed unless a claim for it is filed

14-35  with:

14-36         (1) The Board, if the taxpayer is a licensed gaming

14-37  establishment; or

14-38         (2) The Department, if the taxpayer is not a licensed

14-39  gaming establishment.

14-40  A claim must be filed within 3 years after the last day of the month

14-41  following the month for which the overpayment was made.

14-42     (b) No credit may be allowed after the expiration of the period

14-43  specified for filing claims for refund unless a claim for credit is

14-44  filed with the Board or the Department within that period.

15-1      2.  Each claim must be in writing and must state the specific

15-2  grounds upon which the claim is founded.

15-3      3.  Failure to file a claim within the time prescribed in this

15-4  chapter constitutes a waiver of any demand against the State on

15-5  account of overpayment.

15-6      4.  Within 30 days after rejecting any claim in whole or in

15-7  part, the Board or the Department shall serve notice of its action

15-8  on the claimant in the manner prescribed for service of notice of a

15-9  deficiency determination.

15-10     Sec. 49.  1.  Except as otherwise provided in this section and

15-11  NRS 360.320, interest must be paid upon any overpayment of any

15-12  amount of the tax imposed by this chapter at the rate of 0.5

15-13  percent per month, or fraction thereof, from the last day of the

15-14  calendar month following the month for which the overpayment

15-15  was made. No refund or credit may be made of any interest

15-16  imposed upon the person making the overpayment with respect to

15-17  the amount being refunded or credited.

15-18     2.  The interest must be paid:

15-19     (a) In the case of a refund, to the last day of the calendar

15-20  month following the date upon which the person making the

15-21  overpayment, if he has not already filed a claim, is notified by the

15-22  Board or the Department that a claim may be filed or the date

15-23  upon which the claim is certified to the State Board of Examiners,

15-24  whichever is earlier.

15-25     (b) In the case of a credit, to the same date as that to which

15-26  interest is computed on the tax or amount against which the credit

15-27  is applied.

15-28     3.  If the Board or the Department determines that any

15-29  overpayment has been made intentionally or by reason of

15-30  carelessness, the Board or the Department shall not allow any

15-31  interest on the overpayment.

15-32     Sec. 50.  1.  No injunction, writ of mandate or other legal or

15-33  equitable process may issue in any suit, action or proceeding in

15-34  any court against this state or against any officer of the State to

15-35  prevent or enjoin the collection under this chapter of the tax

15-36  imposed by this chapter or any amount of tax, penalty or interest

15-37  required to be collected.

15-38     2.  No suit or proceeding may be maintained in any court for

15-39  the recovery of any amount alleged to have been erroneously or

15-40  illegally determined or collected unless a claim for refund or credit

15-41  has been filed.

15-42     Sec. 51.  1.  Within 90 days after a final decision upon a

15-43  claim filed pursuant to this chapter is rendered by:

15-44     (a) The Nevada Gaming Commission, the claimant may bring

15-45  an action against the Board on the grounds set forth in the claim.

16-1      (b) The Nevada Tax Commission, the claimant may bring an

16-2  action against the Department on the grounds set forth in the

16-3  claim.

16-4      2.  An action brought pursuant to subsection 1 must be

16-5  brought in a court of competent jurisdiction in Carson City, the

16-6  county of this state where the claimant resides or maintains his

16-7  principal place of business or a county in which any relevant

16-8  proceedings were conducted by the Board or the Department, for

16-9  the recovery of the whole or any part of the amount with respect to

16-10  which the claim has been disallowed.

16-11     3.  Failure to bring an action within the time specified

16-12  constitutes a waiver of any demand against the State on account of

16-13  alleged overpayments.

16-14     Sec. 52.  1.  If the Board fails to mail notice of action on a

16-15  claim within 6 months after the claim is filed, the claimant may

16-16  consider the claim disallowed and file an appeal with the Nevada

16-17  Gaming Commission within 30 days after the last day of the

16-18  6-month period.

16-19     2.  If the Department fails to mail notice of action on a claim

16-20  within 6 months after the claim is filed, the claimant may consider

16-21  the claim disallowed and file an appeal with the Nevada Tax

16-22  Commission within 30 days after the last day of the 6-month

16-23  period.

16-24     3.  If the claimant is aggrieved by the decision of:

16-25     (a) The Nevada Gaming Commission rendered on appeal, the

16-26  claimant may, within 90 days after the decision is rendered, bring

16-27  an action against the Board on the grounds set forth in the claim

16-28  for the recovery of the whole or any part of the amount claimed as

16-29  an overpayment.

16-30     (b) The Nevada Tax Commission rendered on appeal, the

16-31  claimant may, within 90 days after the decision is rendered, bring

16-32  an action against the Department on the grounds set forth in the

16-33  claim for the recovery of the whole or any part of the amount

16-34  claimed as an overpayment.

16-35     4.  If judgment is rendered for the plaintiff, the amount of the

16-36  judgment must first be credited towards any tax due from the

16-37  plaintiff.

16-38     5.  The balance of the judgment must be refunded to the

16-39  plaintiff.

16-40     Sec. 53.  In any judgment, interest must be allowed at the rate

16-41  of 6 percent per annum upon the amount found to have been

16-42  illegally collected from the date of payment of the amount to the

16-43  date of allowance of credit on account of the judgment, or to a

16-44  date preceding the date of the refund warrant by not more than 30

17-1  days. The date must be determined by the Board or the

17-2  Department.

17-3      Sec. 54.  A judgment may not be rendered in favor of the

17-4  plaintiff in any action brought against the Board or the

17-5  Department to recover any amount paid when the action is

17-6  brought by or in the name of an assignee of the person paying the

17-7  amount or by any person other than the person who paid the

17-8  amount.

17-9      Sec. 55.  1.  The Board or the Department may recover a

17-10  refund or any part thereof which is erroneously made and any

17-11  credit or part thereof which is erroneously allowed in an action

17-12  brought in a court of competent jurisdiction in Carson City or

17-13  Clark County in the name of the State of Nevada.

17-14     2.  The action must be tried in Carson City or Clark County

17-15  unless the court, with the consent of the Attorney General, orders

17-16  a change of place of trial.

17-17     3.  The Attorney General shall prosecute the action, and the

17-18  provisions of NRS, the Nevada Rules of Civil Procedure and the

17-19  Nevada Rules of Appellate Procedure relating to service of

17-20  summons, pleadings, proofs, trials and appeals are applicable to

17-21  the proceedings.

17-22     Sec. 56.  1.  If any amount in excess of $25 has been

17-23  illegally determined, either by the person filing the return or by the

17-24  Board or the Department, the Board or the Department shall

17-25  certify this fact to the State Board of Examiners, and the latter

17-26  shall authorize the cancellation of the amount upon the records of

17-27  the Board or the Department.

17-28     2.  If an amount not exceeding $25 has been illegally

17-29  determined, either by the person filing a return or by the Board or

17-30  the Department, the Board or the Department, without certifying

17-31  this fact to the State Board of Examiners, shall authorize the

17-32  cancellation of the amount upon the records of the Board or the

17-33  Department.

17-34     Sec. 57.  Any licensed gaming establishment liable for the

17-35  payment of the tax imposed by section 36 of this act who willfully

17-36  fails to report, pay or truthfully account for the tax is subject to the

17-37  revocation of his gaming license by the Nevada Gaming

17-38  Commission.

17-39     Sec. 58.  1.  A person shall not:

17-40     (a) Make, cause to be made or permit to be made any false or

17-41  fraudulent return or declaration or false statement in any report

17-42  or declaration, with intent to defraud the State or to evade

17-43  payment of the tax or any part of the tax imposed by this chapter.

17-44     (b) Make, cause to be made or permit to be made any false

17-45  entry in books, records or accounts with intent to defraud the State

18-1  or to evade the payment of the tax or any part of the tax imposed

18-2  by this chapter.

18-3      (c) Keep, cause to be kept or permit to be kept more than one

18-4  set of books, records or accounts with intent to defraud the State

18-5  or to evade the payment of the tax or any part of the tax imposed

18-6  by this chapter.

18-7      2.  Any person who violates the provisions of subsection 1 is

18-8  guilty of a gross misdemeanor.

18-9      Sec. 59.  Title 32 of NRS is hereby amended by adding thereto

18-10  a new chapter to consist of the provisions set forth as sections 60 to

18-11  93, inclusive, of this act.

18-12     Sec. 60.  As used in this chapter, unless the context otherwise

18-13  requires, the words and terms defined in sections 61 to 68,

18-14  inclusive, of this act have the meanings ascribed to them in those

18-15  sections.

18-16     Sec. 61.  “Business” means any activity engaged in or caused

18-17  to be engaged in with the object of gain, benefit or advantage,

18-18  either direct or indirect, to any person or governmental entity.

18-19     Sec. 62.  1.  “Business entity” includes:

18-20     (a) A corporation, partnership, proprietorship, limited-liability

18-21  company, business association, joint venture, limited-liability

18-22  partnership, business trust and their equivalents organized under

18-23  the laws of this state or another jurisdiction and any other type of

18-24  entity that engages in business; and

18-25     (b) A natural person engaging in a business if he is deemed to

18-26  be a business entity pursuant to section 74 of this act.

18-27     2.  The term does not include:

18-28     (a) A governmental entity;

18-29     (b) A nonprofit religious, charitable, fraternal or other

18-30  organization that qualifies as a tax-exempt organization pursuant

18-31  to 26 U.S.C. § 501(c), unless the organization has taxable income

18-32  for the purposes of federal income taxation from any unrelated

18-33  trade or business, as defined in 26 U.S.C. § 513; or

18-34     (c) A person who operates a business from his home and earns

18-35  from that business not more than 66 2/3 percent of the average

18-36  annual wage, as computed for the preceding calendar year

18-37  pursuant to chapter 612 of NRS and rounded to the nearest

18-38  hundred dollars.

18-39     Sec. 63.  “Commission” means the Nevada Tax Commission.

18-40     Sec. 64.  “Engaging in a business” means commencing,

18-41  conducting or continuing a business, the exercise of corporate or

18-42  franchise powers regarding a business, and the liquidation of a

18-43  business entity which is or was engaging in a business when the

18-44  liquidator holds itself out to the public as conducting that

18-45  business.

19-1      Sec. 65.  “Gross revenue” means the total amount received or

19-2  receivable on the use, sale or exchange of property or capital or

19-3  for the performance of services, from any transaction involving a

19-4  business entity, without any reduction for the basis of property

19-5  sold, the cost of goods or services sold, or any other expense of the

19-6  business entity.

19-7      Sec. 66.  1.  “Pass-through revenue” means revenue

19-8  received by a business entity solely on behalf of another in a

19-9  disclosed agency capacity, including revenue received as a broker,

19-10  bailee, consignee or auctioneer, notwithstanding that the business

19-11  entity may incur liability, primarily or secondarily, in a

19-12  transaction in its capacity as an agent.

19-13     2.  “Pass-through revenue” includes reimbursement for

19-14  advances made by a business entity on behalf of a customer or

19-15  client, other than with respect to services rendered or with respect

19-16  to purchases of goods by the business entity in carrying out the

19-17  business in which it engages.

19-18     Sec. 67.  “Total amount received or receivable” means the

19-19  total sum of any money and the fair market value of any other

19-20  property or services received or receivable, including, without

19-21  limitation, rents, royalties, interest and dividends, and aggregate

19-22  net gains realized from the sale or exchange of stocks, bonds,

19-23  asset-backed securities, investment and trading assets and other

19-24  evidence of indebtedness.

19-25     Sec. 68.  “Total revenue” means gross revenue minus:

19-26     1.  Any revenue which this state is prohibited from taxing

19-27  pursuant to the Constitution, laws or treaties of the United States

19-28  or the Nevada Constitution.

19-29     2.  Any revenue received by a natural person from the rental

19-30  of not more than four residential units.

19-31     3.  Any revenue from the sale of agricultural products at

19-32  wholesale.

19-33     4.  If a business entity pays a tax on premiums pursuant to

19-34  title 57 of NRS, the gross revenue of the business entity derived

19-35  from direct premiums written.

19-36     5.  If a business entity pays a license fee pursuant to NRS

19-37  463.370, the total sum of all amounts specifically included by

19-38  statute in and all amounts specifically excluded by statute from the

19-39  calculation of that fee for the business entity.

19-40     6.  If a business entity pays a tax on the net proceeds of

19-41  minerals pursuant to chapter 362 of NRS, the gross yield of the

19-42  business entity from which those net proceeds are determined.

19-43     7.  Any operating revenue of a public utility for the provision

19-44  of electric, gas, water or sewer service which is operated or

19-45  regulated by a governmental entity.

20-1      8.  Any revenue of a nonprofit religious, charitable, fraternal

20-2  or other organization that qualifies as a tax-exempt organization

20-3  pursuant to 26 U.S.C. § 501(c), except the gross revenue of the

20-4  organization from an unrelated trade or business, as defined in 26

20-5  U.S.C. § 513.

20-6      9.  Any revenue from the operation of a vending stand

20-7  pursuant to NRS 426.640.

20-8      10.  Any revenue received by a certified disadvantaged

20-9  business enterprise.

20-10     Sec. 69.  The Legislature hereby finds and declares that the

20-11  fee imposed by this chapter on a business entity must not be

20-12  construed as a fee or tax upon the customers of the business

20-13  entity, but as a fee which is imposed upon and collectible from the

20-14  business entity and which constitutes part of the operating

20-15  overhead of the business entity.

20-16     Sec. 70.  The Department shall:

20-17     1.  Administer and enforce the provisions of this chapter, and

20-18  may adopt such regulations as it deems appropriate for that

20-19  purpose.

20-20     2.  Deposit all fees, interest and penalties it receives pursuant

20-21  to this chapter in the State Treasury for credit to the State General

20-22  Fund.

20-23     Sec. 71.  1.  Each person responsible for maintaining the

20-24  records of a business entity shall:

20-25     (a) Keep such records as may be necessary to determine the

20-26  amount of its liability pursuant to the provisions of this chapter;

20-27     (b) Preserve those records for 4 years or until any litigation or

20-28  prosecution pursuant to this chapter is finally determined,

20-29  whichever is longer; and

20-30     (c) Make the records available for inspection by the

20-31  Department upon demand at reasonable times during regular

20-32  business hours.

20-33     2.  For the purposes of this section, “record” includes any

20-34  federal income tax return filed by a business entity with the

20-35  Internal Revenue Service.

20-36     3.  Any person who violates the provisions of subsection 1 is

20-37  guilty of a misdemeanor.

20-38     Sec. 72.  1.  To verify the accuracy of any return filed or, if

20-39  no return is filed by a business entity, to determine the amount

20-40  required to be paid, the Department, or any person authorized in

20-41  writing by the Department, may examine the books, papers and

20-42  records of any person or business entity that may be liable for the

20-43  fee imposed by this chapter.

20-44     2.  Any person or business entity which may be liable for the

20-45  fee imposed by this chapter and which keeps outside of this state

21-1  its books, papers and records relating thereto shall pay to the

21-2  Department an amount equal to the allowance provided for state

21-3  officers and employees generally while traveling outside of the

21-4  State for each day, or fraction thereof, during which an employee

21-5  of the Department is engaged in examining those documents, plus

21-6  any other actual expenses incurred by the employee while he is

21-7  absent from his regular place of employment to examine those

21-8  documents.

21-9      Sec. 72.5.  The Executive Director may request from any other

21-10  governmental agency or officer such information as he deems

21-11  necessary to carry out the provisions of this chapter. If the

21-12  Executive Director obtains any confidential information pursuant

21-13  to such a request, he shall maintain the confidentiality of that

21-14  information in the same manner and to the same extent as

21-15  provided by law for the agency or officer from whom the

21-16  information was obtained.

21-17     Sec. 73.  1.  Except as otherwise provided in this section and

21-18  NRS 360.250, the records and files of the Department concerning

21-19  the administration of this chapter are confidential and privileged.

21-20  The Department, and any employee engaged in the administration

21-21  of this chapter or charged with the custody of any such records or

21-22  files, shall not disclose any information obtained from the

21-23  Department’s records or files or from any examination,

21-24  investigation or hearing authorized by the provisions of this

21-25  chapter. Neither the Department nor any employee of the

21-26  Department may be required to produce any of the records, files

21-27  and information for the inspection of any person or for use in any

21-28  action or proceeding.

21-29     2.  The records and files of the Department concerning the

21-30  administration of this chapter are not confidential and privileged

21-31  in the following cases:

21-32     (a) Testimony by a member or employee of the Department

21-33  and production of records, files and information on behalf of the

21-34  Department or the business entity that paid the fee in any action or

21-35  proceeding pursuant to the provisions of this chapter if that

21-36  testimony or the records, files or information, or the facts shown

21-37  thereby, are directly involved in the action or proceeding.

21-38     (b) Delivery to the person who paid the fee or his authorized

21-39  representative of a copy of any return or other document filed by

21-40  him pursuant to this chapter.

21-41     (c) Publication of statistics so classified as to prevent the

21-42  identification of a particular business entity or document.

21-43     (d) Exchanges of information with the Internal Revenue

21-44  Service in accordance with compacts made and provided for in

21-45  such cases.

22-1      (e) Disclosure in confidence to the Governor or his agent in

22-2  the exercise of the Governor’s general supervisory powers, or to

22-3  any person authorized to audit the accounts of the Department in

22-4  pursuance of an audit, or to the Attorney General or other legal

22-5  representative of the State in connection with an action or

22-6  proceeding pursuant to this chapter, or to any agency of this or

22-7  any other state charged with the administration or enforcement of

22-8  laws relating to taxation.

22-9      (f) Exchanges of information pursuant to subsection 3.

22-10     3.  The Commission may agree with any county fair and

22-11  recreation board or the governing body of any county, city or town

22-12  for the continuing exchange of information concerning taxpayers.

22-13     Sec. 74.  A natural person engaging in a business shall be

22-14  deemed to be a business entity that is subject to the provisions of

22-15  this chapter if the person files with the Internal Revenue Service a

22-16  Schedule C (Form 1040), Profit or Loss From Business Form, or

22-17  its equivalent or successor form, a Schedule E (Form 1040),

22-18  Supplemental Income and Loss Form, or its equivalent or

22-19  successor form, or a Schedule F (Form 1040), Profit or Loss

22-20  From Farming Form, or its equivalent or successor form, for the

22-21  business.

22-22     Sec. 75.  1.  A quarterly franchise fee is hereby imposed

22-23  upon each business entity for the privilege of engaging in a

22-24  business in this state at the rate of:

 

22-25    Annual Total RevenueFranchise Fee per

22-26      of Business EntityCalendar Quarter

 

22-27  More than $0 but less than $100,000$0

22-28  $100,000 or more but less than $200,000.... $30

22-29  $200,000 or more but less than $300,000.... $60

22-30  $300,000 or more but less than $400,000.... $90

22-31  $400,000 or more but less than $500,000.. $120

22-32  $500,000 or more but less than $750,000.. $175

22-33  $750,000 or more but less than $1,000,000.. $240

22-34  $1,000,000 or more but less than $1,500,000.. $350

22-35  $1,500,000 or more but less than $2,000,000.. $480

22-36  $2,000,000 or more but less than $2,500,000.. $620

22-37  $2,500,000 or more but less than $3,000,000.. $750

22-38  $3,000,000 or more but less than $4,000,000.. $950

22-39  $4,000,000 or more but less than $5,000,000. $1,200

22-40  $5,000,000 or more but less than $7,500,000. $1,700

22-41  $7,500,000 or more but less than $10,000,000. $2,400

22-42  $10,000,000 or more but less than $20,000,000. $3,500

 

23-1  $20,000,000 or more. $7,000

23-2      plus $3,500 for each additional $10,000,000

 

23-3      2.  The fee for each calendar quarter is due on the last day of

23-4  the quarter and must be paid on or before the last day of the

23-5  month immediately following the quarter. The business entity

23-6  shall estimate its annual total revenue for the fiscal year in which

23-7  the franchise fee is being paid for the purposes of determining the

23-8  amount of the franchise fee that is due.

23-9      3.  Upon determination of the actual annual total revenue of

23-10  the business entity for that fiscal year, the business entity shall

23-11  reconcile the amount due from franchise fees for the year. If the

23-12  amount of franchise fees paid exceeds the amount actually due

23-13  from the business entity, the excess fees must be credited against

23-14  future franchise fees payable by the business entity. If the amount

23-15  of franchise fees paid was less than the amount due, the amount

23-16  due remaining unpaid shall be deemed, for the purposes of NRS

23-17  360.417, to constitute a failure to pay the fee within the time

23-18  required pursuant to this section.

23-19     4.  Each business entity engaging in a business in this state

23-20  shall file with the Department a return on a form prescribed by the

23-21  Department, together with the remittance of any fee due pursuant

23-22  to this chapter, on or before the last day of the month immediately

23-23  following the calendar quarter for which the payment is being

23-24  made. The form must provide each business entity with an

23-25  opportunity for account reconciliation.

23-26     Sec. 76.  1.  Except as otherwise provided in this section, the

23-27  total revenue of a business entity in this state must be computed

23-28  for each fiscal year based upon the accounting method used by the

23-29  business entity to compute its income for the purposes of federal

23-30  income taxation. If a business entity does not regularly use a

23-31  single accounting method, or if the Department determines that

23-32  the accounting method used by the business entity does not clearly

23-33  reflect the total revenue of the business entity in this state, the

23-34  calculation of that revenue must be made on the basis of such an

23-35  accounting method as, in the opinion of the Department, clearly

23-36  reflects the total revenue of the business entity in this state.

23-37     2.  If a business entity is engaged in more than one type of

23-38  business, the business entity:

23-39     (a) May, in computing its total revenue in this state, use a

23-40  different accounting method for each of those types of business;

23-41  and

23-42     (b) Shall compute its total revenue in this state for each of

23-43  those types of businesses based upon the accounting method used

24-1  by the business entity to compute its income for that type of

24-2  business for the purposes of federal income taxation.

24-3      3.  If a business entity changes the accounting method upon

24-4  which it computes its income for the purposes of federal income

24-5  taxation, the business entity shall, before using that method to

24-6  compute its total revenue in this state, provide the Department

24-7  with written notification of the change in its accounting method.

24-8  If:

24-9      (a) The business entity or any of its owners, officers,

24-10  employees, agents or representatives are required, on behalf of the

24-11  business entity, to obtain the consent of the Internal Revenue

24-12  Service to the change in its accounting method, the business entity

24-13  shall include a notarized copy of that consent in its written

24-14  notification to the Department; or

24-15     (b) The business entity is not required to obtain the consent of

24-16  the Internal Revenue Service to the change in its accounting

24-17  method, the business entity shall obtain the consent of the

24-18  Department to the change in its accounting method before using

24-19  that method to compute its total revenue in this state.

24-20     4.  If a business entity fails to comply with the provisions of

24-21  subsections 1 and 2, any required change in the accounting

24-22  method does not affect the imposition and calculation of any

24-23  penalty, or the calculation of any additional amount of franchise

24-24  fees due, pursuant to this chapter.

24-25     Sec. 77.  In calculating the franchise fee of a business entity

24-26  pursuant to this chapter, the business entity is entitled to deduct

24-27  from its total revenue:

24-28     1.  Any revenue upon which this state is prohibited from

24-29  imposing a franchise fee pursuant to the Constitution or laws of

24-30  the United States or the Nevada Constitution.

24-31     2.  The amount of any federal, state or local governmental

24-32  fuel taxes collected by the business entity.

24-33     3.  Any revenue of the business entity attributable to interest

24-34  upon any bonds or securities of the Federal Government, the State

24-35  of Nevada or a political subdivision of this state.

24-36     4.  Any pass-through revenue of the business entity.

24-37     5.  Any revenue received as dividends or distributions by a

24-38  parent organization from the capital account of a subsidiary entity

24-39  of the parent organization.

24-40     6.  Any revenue received by a hospital or provider of health

24-41  care from a governmental entity.

24-42     7.  Any cash discounts the business entity allows a purchaser

24-43  of property, rights or services.

25-1      8.  Any indebtedness to the business entity that is impossible

25-2  or impracticable to collect and which is written off by the business

25-3  entity as a bad debt for purposes of federal income taxation.

25-4      9.  Any counterfeit currency received by the business entity for

25-5  which the business entity is not reimbursed.

25-6      10.  The amount of any payments received by the business

25-7  entity upon claims for health, casualty or life insurance.

25-8      11.  The cost of all payments made to contractors and

25-9  subcontractors by a business entity that is in the business of

25-10  developing improved real property and who sells that improved

25-11  real property to a person who is not in the business of developing

25-12  real property. The amount of the deduction must not exceed the

25-13  gross revenue for the transaction.

25-14     12.  Any promotional allowances by the business entity.

25-15     13.  The gross revenue attributable to damaged or returned

25-16  merchandise.

25-17     Sec. 78.  1.  The Department shall adopt regulations

25-18  providing for the allocation or apportionment of the liability for

25-19  franchise fees pursuant to this chapter of business entities

25-20  engaging in a business both within and outside of this state. The

25-21  regulations must:

25-22     (a) Except as otherwise provided in this section, be consistent

25-23  with the methods of dividing income contained in the Uniform

25-24  Division of Income for Tax Purposes Act.

25-25     (b) If the business consists of financial activity, as defined in

25-26  the Uniform Division of Income for Tax Purposes Act, be

25-27  consistent with the Recommended Formula for the Apportionment

25-28  and Allocation of Net Income of Financial Institutions.

25-29     2.  As used in this section:

25-30     (a) “Recommended Formula for the Apportionment and

25-31  Allocation of Net Income of Financial Institutions” means the

25-32  provisions of the Recommended Formula for the Apportionment

25-33  and Allocation of Net Income of Financial Institutions adopted by

25-34  the Multistate Tax Commission, as those provisions existed on

25-35  July 1, 2003.

25-36     (b) “Uniform Division of Income for Tax Purposes Act”

25-37  means the provisions of the Uniform Division of Income for Tax

25-38  Purposes Act approved by the National Conference of

25-39  Commissioners on Uniform State Laws, as those provisions

25-40  existed on July 1, 2003.

25-41     Sec. 79.  The Department shall, upon application by a

25-42  business entity engaging in a business both within and outside of

25-43  this state, reduce the liability of the business entity for franchise

25-44  fees pursuant to this chapter to the extent required by the

25-45  Constitution or laws of the United States or the Nevada

26-1  Constitution, as a result of the tax liability of the business entity to

26-2  other states and their political subdivisions.

26-3      Sec. 80.  1.  If the Department determines, after notice and

26-4  hearing, that:

26-5      (a) A business entity and one or more of its affiliated business

26-6  entities are engaged in the same or a similar type of business; and

26-7      (b) The primary or a substantial purpose for engaging in that

26-8  type of business through affiliated business entities is to avoid or

26-9  to reduce liability for the franchise fees imposed by this chapter,

26-10  the Department shall require the business entity and one or more

26-11  of its affiliated business entities to file a consolidated return for

26-12  the purposes of this chapter.

26-13     2.  For the purposes of this section:

26-14     (a) “Affiliated business entity” means a business entity that

26-15  directly, or indirectly through one or more intermediaries,

26-16  controls, is controlled by or is under common control with,

26-17  another specified business entity.

26-18     (b) “Control,” as used in the terms “controls,” “controlled by”

26-19  and “under common control with,” means the possession, directly

26-20  or indirectly, of the power to direct or cause the direction of the

26-21  management and policies of a business entity, whether through

26-22  the ownership of voting securities, by contract or otherwise.

26-23     Sec. 81.  Upon written application made before the date on

26-24  which payment must be made, the Department may for good cause

26-25  extend by 30 days the time within which a business entity is

26-26  required to pay the franchise fee imposed by this chapter. If the

26-27  franchise fee is paid during the period of extension, no penalty or

26-28  late charge may be imposed for failure to pay at the time required,

26-29  but the business entity shall pay interest at the rate of 1 percent

26-30  per month from the date on which the amount would have been

26-31  due without the extension until the date of payment, unless

26-32  otherwise provided in NRS 360.232 or 360.320.

26-33     Sec. 82.  The remedies of the State provided for in this

26-34  chapter are cumulative, and no action taken by the Department or

26-35  the Attorney General constitutes an election by the State to pursue

26-36  any remedy to the exclusion of any other remedy for which

26-37  provision is made in this chapter.

26-38     Sec. 83.  If the Department determines that any franchise fee,

26-39  penalty or interest has been paid more than once or has been

26-40  erroneously or illegally collected or computed, the Department

26-41  shall set forth that fact in the records of the Department and

26-42  certify to the State Board of Examiners the amount collected in

26-43  excess of the amount legally due and the business entity or person

26-44  from which it was collected or by whom it was paid. If approved by

26-45  the State Board of Examiners, the excess amount collected or paid

27-1  must be credited on any amounts then due from the person or

27-2  business entity under this chapter, and the balance refunded to the

27-3  person or business entity, or its successors, administrators or

27-4  executors.

27-5      Sec. 84.  1.  Except as otherwise provided in NRS 360.235

27-6  and 360.395:

27-7      (a) No refund may be allowed unless a claim for it is filed with

27-8  the Department within 3 years after the last day of the month

27-9  immediately following the calendar quarter for which the

27-10  overpayment was made.

27-11     (b) No credit may be allowed after the expiration of the period

27-12  specified for filing claims for refund unless a claim for credit is

27-13  filed with the Department within that period.

27-14     2.  Each claim must be in writing and must state the specific

27-15  grounds upon which the claim is founded.

27-16     3.  Failure to file a claim within the time prescribed in this

27-17  chapter constitutes a waiver of any demand against the State on

27-18  account of overpayment.

27-19     4.  Within 30 days after rejecting any claim in whole or in

27-20  part, the Department shall serve notice of its action on the

27-21  claimant in the manner prescribed for service of notice of a

27-22  deficiency determination.

27-23     Sec. 85.  1.  Except as otherwise provided in this section and

27-24  NRS 360.320, interest must be paid upon any overpayment of any

27-25  amount of the franchise fee imposed by this chapter at the rate of

27-26  0.5 percent per month, or fraction thereof, from the last day of the

27-27  month immediately following the calendar quarter for which the

27-28  overpayment was made. No refund or credit may be made of any

27-29  interest imposed upon the person or business entity making the

27-30  overpayment with respect to the amount being refunded or

27-31  credited.

27-32     2.  The interest must be paid:

27-33     (a) In the case of a refund, to the last day of the calendar

27-34  month following the date upon which the person making the

27-35  overpayment, if he has not already filed a claim, is notified by

27-36  the Department that a claim may be filed or the date upon which

27-37  the claim is certified to the State Board of Examiners, whichever is

27-38  earlier.

27-39     (b) In the case of a credit, to the same date as that to which

27-40  interest is computed on the franchise fee or the amount against

27-41  which the credit is applied.

27-42     3.  If the Department determines that any overpayment has

27-43  been made intentionally or by reason of carelessness, it shall not

27-44  allow any interest on the overpayment.

28-1      Sec. 86.  1.  No injunction, writ of mandate or other legal or

28-2  equitable process may issue in any suit, action or proceeding in

28-3  any court against this state or against any officer of the State to

28-4  prevent or enjoin the collection under this chapter of the franchise

28-5  fee imposed by this chapter or any amount of the franchise fee,

28-6  penalty or interest required to be collected.

28-7      2.  No suit or proceeding may be maintained in any court for

28-8  the recovery of any amount alleged to have been erroneously or

28-9  illegally determined or collected unless a claim for refund or credit

28-10  has been filed.

28-11     Sec. 87.  1.  Within 90 days after a final decision upon a

28-12  claim filed pursuant to this chapter is rendered by the

28-13  Commission, the claimant may bring an action against the

28-14  Department on the grounds set forth in the claim in a court of

28-15  competent jurisdiction in Carson City, the county of this state

28-16  where the claimant resides or maintains his principal place of

28-17  business or a county in which any relevant proceedings were

28-18  conducted by the Department, for the recovery of the whole or any

28-19  part of the amount with respect to which the claim has been

28-20  disallowed.

28-21     2.  Failure to bring an action within the time specified

28-22  constitutes a waiver of any demand against the State on account of

28-23  alleged overpayments.

28-24     Sec. 88.  1.  If the Department fails to mail notice of action

28-25  on a claim within 6 months after the claim is filed, the claimant

28-26  may consider the claim disallowed and file an appeal with the

28-27  Commission within 30 days after the last day of the 6-month

28-28  period. If the claimant is aggrieved by the decision of the

28-29  Commission rendered on appeal, the claimant may, within 90 days

28-30  after the decision is rendered, bring an action against the

28-31  Department on the grounds set forth in the claim for the recovery

28-32  of the whole or any part of the amount claimed as an

28-33  overpayment.

28-34     2.  If judgment is rendered for the plaintiff, the amount of the

28-35  judgment must first be credited towards any franchise fees due

28-36  from the plaintiff.

28-37     3.  The balance of the judgment must be refunded to the

28-38  plaintiff.

28-39     Sec. 89.  In any judgment, interest must be allowed at the rate

28-40  of 6 percent per annum upon the amount found to have been

28-41  illegally collected from the date of payment of the amount to the

28-42  date of allowance of credit on account of the judgment, or to a

28-43  date preceding the date of the refund warrant by not more than 30

28-44  days. The date must be determined by the Department.

29-1      Sec. 90.  A judgment may not be rendered in favor of the

29-2  plaintiff in any action brought against the Department to recover

29-3  any amount paid when the action is brought by or in the name of

29-4  an assignee of the business entity paying the amount or by any

29-5  person other than the person or business entity which paid the

29-6  amount.

29-7      Sec. 91.  1.  The Department may recover a refund, or any

29-8  part thereof, which is erroneously made and any credit or part

29-9  thereof which is erroneously allowed in an action brought in a

29-10  court of competent jurisdiction in Carson City or Clark County in

29-11  the name of the State of Nevada.

29-12     2.  The action must be tried in Carson City or Clark County

29-13  unless the court, with the consent of the Attorney General, orders

29-14  a change of place of trial.

29-15     3.  The Attorney General shall prosecute the action, and the

29-16  provisions of NRS, the Nevada Rules of Civil Procedure and the

29-17  Nevada Rules of Appellate Procedure relating to service of

29-18  summons, pleadings, proofs, trials and appeals are applicable to

29-19  the proceedings.

29-20     Sec. 92.  1.  If any amount in excess of $25 has been

29-21  illegally determined, either by the Department or by the person

29-22  filing the return, the Department shall certify this fact to the State

29-23  Board of Examiners, and the latter shall authorize the

29-24  cancellation of the amount upon the records of the Department.

29-25     2.  If an amount not exceeding $25 has been illegally

29-26  determined, either by the Department or by the person or business

29-27  entity filing the return, the Department, without certifying this fact

29-28  to the State Board of Examiners, shall authorize the cancellation

29-29  of the amount upon the records of the Department.

29-30     Sec. 93.  1.  A person shall not:

29-31     (a) Make, cause to be made or permit to be made any false or

29-32  fraudulent return or declaration or false statement in any return

29-33  or declaration with intent to defraud the State or to evade payment

29-34  of the franchise fee or any part of the franchise fee imposed by

29-35  this chapter.

29-36     (b) Make, cause to be made or permit to be made any false

29-37  entry in books, records or accounts with intent to defraud the State

29-38  or to evade the payment of the franchise fee or any part of the

29-39  franchise fee imposed by this chapter.

29-40     (c) Keep, cause to be kept or permit to be kept more than one

29-41  set of books, records or accounts with intent to defraud the State

29-42  or to evade the payment of the franchise fee or any part of the

29-43  franchise fee imposed by this chapter.

29-44     2.  Any person who violates the provisions of subsection 1 is

29-45  guilty of a gross misdemeanor.

30-1      Sec. 93.10. Title 32 of NRS is hereby amended by adding

30-2  thereto a new chapter to consist of the provisions set forth as

30-3  sections 93.12 to 93.72, inclusive, of this act.

30-4      Sec. 93.12.  As used in this chapter, unless the context

30-5  otherwise requires, the words and terms defined in sections 93.14

30-6  to 93.24, inclusive, of this act have the meanings ascribed to them

30-7  in those sections.

30-8      Sec. 93.14.  “Commission” means the Nevada Tax

30-9  Commission.

30-10     Sec. 93.16.  “Federal taxable income” means the taxable

30-11  income of a financial institution for a taxable year, as set forth in

30-12  the federal income tax return filed by the financial institution for

30-13  that year with the Internal Revenue Service, and any other taxable

30-14  income of a financial institution for a taxable year under federal

30-15  law, regardless of whether it is actually reported.

30-16     Sec. 93.18.  “Financial institution” means an institution

30-17  licensed, registered or otherwise authorized to do business in this

30-18  state pursuant to the provisions of chapter 604, 645B, 645E or 649

30-19  of NRS or title 55 or 56 of NRS, a similar institution chartered or

30-20  licensed pursuant to federal law and doing business in this state or

30-21  a person conducting loan or credit card processing activities in

30-22  this state. The term does not include:

30-23     1.  A nonprofit organization that is recognized as exempt from

30-24  taxation pursuant to 26 U.S.C. § 501(c).

30-25     2.  A credit union organized under the provisions of chapter

30-26  678 of NRS or the Federal Credit Union Act.

30-27     Sec. 93.19.  “Gross income” means all gains, profits and

30-28  other income earned by a financial institution from its operation

30-29  as a financial institution, including, without limitation:

30-30     1.  All rents, compensation for services, commissions and

30-31  brokerage and other fees;

30-32     2.  All gains or profits from the sale or other disposition of

30-33  any real or personal property; and

30-34     3.  All recoveries on losses sustained in the ordinary course of

30-35  business,

30-36  and excluding any income which this state is prohibited from

30-37  taxing pursuant to the laws or Constitution of the United States or

30-38  the Nevada Constitution.

30-39     Sec. 93.20.  “Nevada taxable income” means the amount of

30-40  the federal taxable income of a financial institution, as adjusted

30-41  pursuant to section 93.42 of this act.

30-42     Sec. 93.22.  “Taxable year” means the taxable year used by

30-43  the financial institution for the purposes of federal income

30-44  taxation.

31-1      Sec. 93.24.  “Taxpayer” means any person liable for a tax

31-2  imposed pursuant to this chapter.

31-3      Sec. 93.26.  The Department shall:

31-4      1.  Administer and enforce the provisions of this chapter, and

31-5  may adopt such regulations as it deems appropriate for that

31-6  purpose.

31-7      2.  Deposit all taxes, interest and penalties it receives pursuant

31-8  to this chapter in the State Treasury for credit to the State General

31-9  Fund.

31-10     Sec. 93.28.  1.  Each person responsible for maintaining the

31-11  records of a financial institution shall:

31-12     (a) Keep such records as may be necessary to determine the

31-13  amount of its liability pursuant to the provisions of this chapter;

31-14     (b) Preserve those records for 4 years or until any litigation or

31-15  prosecution pursuant to this chapter is finally determined,

31-16  whichever is longer; and

31-17     (c) Make the records available for inspection by the

31-18  Department upon demand at reasonable times during regular

31-19  business hours.

31-20     2.  For the purposes of this section, “record” includes any

31-21  federal income tax return filed by a financial institution with the

31-22  Internal Revenue Service.

31-23     3.  Any person who violates the provisions of subsection 1 is

31-24  guilty of a misdemeanor.

31-25     Sec. 93.30. 1.  To verify the accuracy of any return filed or,

31-26  if no return is filed by a financial institution, to determine the

31-27  amount required to be paid, the Department, or any person

31-28  authorized in writing by the Department, may examine the books,

31-29  papers and records of any person or financial institution that may

31-30  be liable for the tax imposed by this chapter.

31-31     2.  Any person or financial institution which may be liable for

31-32  the tax imposed by this chapter and which keeps outside of this

31-33  state its books, papers and records relating thereto shall pay to the

31-34  Department an amount equal to the allowance provided for state

31-35  officers and employees generally while traveling outside of the

31-36  State for each day, or fraction thereof, during which an employee

31-37  of the Department is engaged in examining those documents, plus

31-38  any other actual expenses incurred by the employee while he is

31-39  absent from his regular place of employment to examine those

31-40  documents.

31-41      Sec. 93.32. The Executive Director may request from any

31-42  other governmental agency or officer such information as he

31-43  deems necessary to carry out the provisions of this chapter. If the

31-44  Executive Director obtains any confidential information pursuant

31-45  to such a request, he shall maintain the confidentiality of that

32-1  information in the same manner and to the same extent as

32-2  provided by law for the agency or officer from whom the

32-3  information was obtained.

32-4      Sec. 93.34. 1.  Except as otherwise provided in this section

32-5  and NRS 360.250, the records and files of the Department

32-6  concerning the administration of this chapter are confidential and

32-7  privileged. The Department, and any employee engaged in the

32-8  administration of this chapter or charged with the custody of any

32-9  such records or files, shall not disclose any information obtained

32-10  from the Department’s records or files or from any examination,

32-11  investigation or hearing authorized by the provisions of this

32-12  chapter. Neither the Department nor any employee of the

32-13  Department may be required to produce any of the records, files

32-14  and information for the inspection of any person or for use in any

32-15  action or proceeding.

32-16     2.  The records and files of the Department concerning the

32-17  administration of this chapter are not confidential and privileged

32-18  in the following cases:

32-19     (a) Testimony by a member or employee of the Department

32-20  and production of records, files and information on behalf of the

32-21  Department or a taxpayer in any action or proceeding pursuant to

32-22  the provisions of this chapter if that testimony or the records, files

32-23  or information, or the facts shown thereby, are directly involved in

32-24  the action or proceeding.

32-25     (b) Delivery to a taxpayer or his authorized representative of a

32-26  copy of any return or other document filed by the taxpayer

32-27  pursuant to this chapter.

32-28     (c) Publication of statistics so classified as to prevent the

32-29  identification of a particular financial institution or document.

32-30     (d) Exchanges of information with the Internal Revenue

32-31  Service in accordance with compacts made and provided for in

32-32  such cases.

32-33     (e) Disclosure in confidence to the Governor or his agent in

32-34  the exercise of the Governor’s general supervisory powers, or to

32-35  any person authorized to audit the accounts of the Department in

32-36  pursuance of an audit, or to the Attorney General or other legal

32-37  representative of the State in connection with an action or

32-38  proceeding pursuant to this chapter, or to any agency of this or

32-39  any other state charged with the administration or enforcement of

32-40  laws relating to taxation.

32-41     (f) Exchanges of information pursuant to subsection 3.

32-42     3.  The Commission may agree with any county fair and

32-43  recreation board or the governing body of any county, city or town

32-44  for the continuing exchange of information concerning taxpayers.

33-1      Sec. 93.36. 1.  A franchise tax is hereby imposed upon each

33-2  financial institution for the privilege of engaging in business in

33-3  this state at the rate of 3 percent of the Nevada taxable income of

33-4  the financial institution each taxable year. The tax for each

33-5  taxable year is due on the last day of that taxable year.

33-6      2.  Each financial institution engaging in business in this

33-7  state during a taxable year shall file with the Department a return

33-8  on a form prescribed by the Department, together with the

33-9  remittance of any tax due pursuant to this chapter for that taxable

33-10  year, not later than the date the financial institution is required to

33-11  file its federal income tax return for that taxable year with the

33-12  Internal Revenue Service. The return required by this subsection

33-13  must include:

33-14     (a) A statement that the return is made under penalty of

33-15  perjury; and

33-16     (b) Such information as is required by the Department.

33-17     Sec. 93.38. 1.  In addition to the returns required by section

33-18  93.36 of this act, a financial institution that is a member of an

33-19  affiliated group and is engaged in a unitary business in this state

33-20  with one or more other members of the affiliated group shall file

33-21  with the Department such reports regarding the unitary business

33-22  as the Department determines is appropriate for the

33-23  administration and enforcement of the provisions of this chapter.

33-24     2.  The Department may allow two or more financial

33-25  institutions that are members of an affiliated group to file a

33-26  consolidated return for the purposes of this chapter if the financial

33-27  institutions are allowed to file a consolidated return for the

33-28  purposes of federal income taxation.

33-29     3.  As used in this section:

33-30     (a) “Affiliated group” means a group of two or more financial

33-31  institutions, each of which is controlled by a common owner or by

33-32  one or more of the members of the group.

33-33     (b) “Controlled by” means the possession, directly or

33-34  indirectly, of the power to direct or cause the direction of the

33-35  management and policies of a financial institution, whether

33-36  through the ownership of voting securities, by contract or

33-37  otherwise.

33-38     (c) “Unitary business” means a business characterized by

33-39  unity of ownership, functional integration, centralization of

33-40  management and economy of scale.

33-41     Sec. 93.40. 1.  If a financial institution files an amended

33-42  federal income tax return that reflects a change in income

33-43  required to be reported pursuant to this chapter, the financial

33-44  institution shall file an amended return with the Department not

33-45  later than the date it files the amended federal return.

34-1      2.  If a final determination of federal taxable income is made

34-2  under federal law and, pursuant to that determination, the federal

34-3  taxable income of a financial institution is found to differ from

34-4  that initially reported to the Internal Revenue Service, the

34-5  financial institution shall, within 30 days after the date of that

34-6  determination, report the determination to the Department in

34-7  writing, together with such information as the Department deems

34-8  appropriate.

34-9      3.  If, based upon an amended return or report filed pursuant

34-10  to this section, it appears that the tax imposed by this chapter has

34-11  not been fully assessed, the Department shall assess the deficiency,

34-12  with interest calculated at the rate and in the manner set forth in

34-13  NRS 360.417. Any assessment required by this subsection must be

34-14  made within 1 year after the Department receives the amended

34-15  return or report.

34-16     Sec. 93.42. 1.  In computing the Nevada taxable income of

34-17  a financial institution, its federal taxable income must be:

34-18     (a) Increased by:

34-19         (1) The amount of any deduction for the tax imposed by

34-20  section 93.36 of this act or the equivalent taxing statute of another

34-21  state;

34-22         (2) The amount of any net operating loss in the taxable

34-23  year that is carried back to previous taxable years pursuant to 26

34-24  U.S.C. § 172;

34-25         (3) The amount of any deduction claimed for the taxable

34-26  year pursuant to 26 U.S.C. § 172 which was previously used to

34-27  offset any increase required by this subsection; and

34-28         (4) Any interest or dividends on the obligations or securities

34-29  of any state or political subdivision of a state, other than this state

34-30  or a political subdivision of this state; and

34-31     (b) Decreased by:

34-32         (1) Any income that is exempt from taxation by this state

34-33  under the Constitution, laws or treaties of the United States or the

34-34  Nevada Constitution;

34-35         (2) Any interest income received on obligations of the

34-36  United States; and

34-37         (3) The amount of any refund of income tax received from

34-38  another state which has been included as income in computing

34-39  federal taxable income.

34-40     2.  After making the calculations required by subsection 1, the

34-41  resulting amount must be allocated or apportioned to this state in

34-42  accordance with the regulations adopted pursuant to section 93.44

34-43  of this act to determine the amount of the tax liability of the

34-44  financial institution. The Nevada taxable income of the financial

35-1  institution consists of the amount of the tax liability of the

35-2  financial institution determined pursuant to this subsection.

35-3      3.  The Department shall adopt regulations for the

35-4  administration of this section.

35-5      Sec. 93.44. The Department shall adopt regulations

35-6  providing for the allocation or apportionment to this state of the

35-7  tax liability of a financial institution pursuant to this chapter. If

35-8  the federal taxable income of a financial institution is derived

35-9  from business conducted both within and outside this state,

35-10  whether or not the financial institution is physically present in

35-11  another state or is subject to another state’s jurisdiction to impose

35-12  a tax on the financial institution, the apportionment factor for

35-13  determining the tax liability of the financial institution derived

35-14  from business conducted by it in this state must consist of a

35-15  fraction, the numerator of which is the gross income of the

35-16  financial institution from customers whose address is within this

35-17  state, and the denominator of which is the gross income of the

35-18  financial institution from its entire operation as a financial

35-19  institution in this state.

35-20     Sec. 93.46. 1.  For the purposes of this chapter, the method

35-21  of accounting and the taxable year used by a financial institution

35-22  must be the same as those used by the financial institution for the

35-23  purposes of federal income taxation. If the financial institution

35-24  does not regularly use a single method of accounting, the taxable

35-25  income of the financial institution must be computed under such a

35-26  method as the Department determines will fairly reflect that

35-27  income.

35-28     2.  If there is any change in the method of accounting or the

35-29  taxable year used by a financial institution for the purposes of

35-30  federal income taxation, the same change must be implemented

35-31  for the purposes of this chapter.

35-32     Sec. 93.48. Upon written application made before the date on

35-33  which a financial institution is otherwise required to file a return

35-34  and to pay the tax imposed by this chapter, the Department may:

35-35     1.  If the financial institution is granted an extension of time

35-36  by the Federal Government for the filing of its federal income tax

35-37  return, extend the time for filing the return required by this

35-38  chapter until not later than the date the financial institution is

35-39  required to file its federal income tax return pursuant to the

35-40  extension of time granted by the Federal Government. The

35-41  Department shall require, as a condition to the granting of any

35-42  extension pursuant to this subsection, the payment of the tax

35-43  estimated to be due pursuant to this chapter.

35-44     2.  For good cause, extend by 30 days the time within which

35-45  the financial institution is required to pay the tax. If the tax is paid

36-1  during a period of extension granted pursuant to this subsection,

36-2  no penalty or late charge may be imposed for failure to pay at the

36-3  time required, but the financial institution shall pay interest at the

36-4  rate of 1 percent per month from the date on which the amount

36-5  would have been due without the extension until the date of

36-6  payment, unless otherwise provided in NRS 360.232 or 360.320.

36-7      Sec. 93.50. The remedies of the State provided for in this

36-8  chapter are cumulative, and no action taken by the Department or

36-9  the Attorney General constitutes an election by the State to pursue

36-10  any remedy to the exclusion of any other remedy for which

36-11  provision is made in this chapter.

36-12     Sec. 93.52. If the Department determines that any tax,

36-13  penalty or interest has been paid more than once or has been

36-14  erroneously or illegally collected or computed, the Department

36-15  shall set forth that fact in the records of the Department and shall

36-16  certify to the State Board of Examiners the amount collected in

36-17  excess of the amount legally due and the financial institution or

36-18  person from which it was collected or by whom it was paid. If

36-19  approved by the State Board of Examiners, the excess amount

36-20  collected or paid must be credited on any amounts then due from

36-21  the person or financial institution under this chapter, and the

36-22  balance refunded to the person or financial institution, or its

36-23  successors, administrators or executors.

36-24     Sec. 93.54. 1.  Except as otherwise provided in NRS 360.235

36-25  and 360.395:

36-26     (a) No refund may be allowed unless a claim for it is filed with

36-27  the Department within 3 years after the last day of the month

36-28  immediately following the close of the taxable year for which the

36-29  overpayment was made.

36-30     (b) No credit may be allowed after the expiration of the period

36-31  specified for filing claims for refund unless a claim for credit is

36-32  filed with the Department within that period.

36-33     2.  Each claim must be in writing and must state the specific

36-34  grounds upon which the claim is founded.

36-35     3.  Failure to file a claim within the time prescribed in this

36-36  chapter constitutes a waiver of any demand against the State on

36-37  account of overpayment.

36-38     4.  Within 30 days after rejecting any claim in whole or in

36-39  part, the Department shall serve notice of its action on the

36-40  claimant in the manner prescribed for service of notice of a

36-41  deficiency determination.

36-42     Sec. 93.56. 1.  Except as otherwise provided in this section

36-43  and NRS 360.320, interest must be paid upon any overpayment of

36-44  any amount of the tax imposed by this chapter at the rate of 0.5

36-45  percent per month, or fraction thereof, from the last day of the

37-1  calendar month immediately following the calendar month in

37-2  which the overpayment was made. No refund or credit may be

37-3  made of any interest imposed upon the person or financial

37-4  institution making the overpayment with respect to the amount

37-5  being refunded or credited.

37-6      2.  The interest must be paid:

37-7      (a) In the case of a refund, to the last day of the calendar

37-8  month following the date upon which the person making the

37-9  overpayment, if he has not already filed a claim, is notified by

37-10  the Department that a claim may be filed or the date upon which

37-11  the claim is certified to the State Board of Examiners, whichever is

37-12  earlier.

37-13     (b) In the case of a credit, to the same date as that to which

37-14  interest is computed on the tax or the amount against which the

37-15  credit is applied.

37-16     3.  If the Department determines that any overpayment has

37-17  been made intentionally or by reason of carelessness, it shall not

37-18  allow any interest on the overpayment.

37-19     Sec. 93.58. 1.  No injunction, writ of mandate or other legal

37-20  or equitable process may issue in any suit, action or proceeding in

37-21  any court against this state or against any officer of the State to

37-22  prevent or enjoin the collection under this chapter of the tax

37-23  imposed by this chapter or any amount of tax, penalty or interest

37-24  required to be collected.

37-25     2.  No suit or proceeding may be maintained in any court for

37-26  the recovery of any amount alleged to have been erroneously or

37-27  illegally determined or collected unless a claim for refund or credit

37-28  has been filed.

37-29     Sec. 93.60. 1.  Within 90 days after a final decision upon a

37-30  claim filed pursuant to this chapter is rendered by the

37-31  Commission, the claimant may bring an action against the

37-32  Department on the grounds set forth in the claim in a court of

37-33  competent jurisdiction in Carson City, the county of this state

37-34  where the claimant resides or maintains his principal place of

37-35  business or a county in which any relevant proceedings were

37-36  conducted by the Department, for the recovery of the whole or any

37-37  part of the amount with respect to which the claim has been

37-38  disallowed.

37-39     2.  Failure to bring an action within the time specified

37-40  constitutes a waiver of any demand against the State on account of

37-41  alleged overpayments.

37-42     Sec. 93.62. 1.  If the Department fails to mail notice of

37-43  action on a claim within 6 months after the claim is filed, the

37-44  claimant may consider the claim disallowed and may file an

37-45  appeal with the Commission within 30 days after the last day of

38-1  the 6-month period. If the claimant is aggrieved by the decision of

38-2  the Commission rendered on appeal, the claimant may, within 90

38-3  days after the decision is rendered, bring an action against the

38-4  Department on the grounds set forth in the claim for the recovery

38-5  of the whole or any part of the amount claimed as an

38-6  overpayment.

38-7      2.  If judgment is rendered for the plaintiff, the amount of the

38-8  judgment must first be credited towards any tax due from the

38-9  plaintiff.

38-10     3.  The balance of the judgment must be refunded to the

38-11  plaintiff.

38-12     Sec. 93.64. In any judgment, interest must be allowed at the

38-13  rate of 6 percent per annum upon the amount found to have been

38-14  illegally collected from the date of payment of the amount to the

38-15  date of allowance of credit on account of the judgment, or to a

38-16  date preceding the date of the refund warrant by not more than 30

38-17  days. The date must be determined by the Department.

38-18     Sec. 93.66. A judgment may not be rendered in favor of the

38-19  plaintiff in any action brought against the Department to recover

38-20  any amount paid when the action is brought by or in the name of

38-21  an assignee of the financial institution paying the amount or by

38-22  any person other than the person or financial institution which

38-23  paid the amount.

38-24     Sec. 93.68. 1.  The Department may recover a refund, or

38-25  any part thereof, which is erroneously made and any credit or part

38-26  thereof which is erroneously allowed in an action brought in a

38-27  court of competent jurisdiction in Carson City or Clark County in

38-28  the name of the State of Nevada.

38-29     2.  The action must be tried in Carson City or Clark County

38-30  unless the court, with the consent of the Attorney General, orders

38-31  a change of place of trial.

38-32     3.  The Attorney General shall prosecute the action, and the

38-33  provisions of NRS, the Nevada Rules of Civil Procedure and the

38-34  Nevada Rules of Appellate Procedure relating to service of

38-35  summons, pleadings, proofs, trials and appeals are applicable to

38-36  the proceedings.

38-37     Sec. 93.70. 1.  If any amount in excess of $25 has been

38-38  illegally determined, either by the Department or by the person

38-39  filing the return, the Department shall certify this fact to the State

38-40  Board of Examiners, and the latter shall authorize the

38-41  cancellation of the amount upon the records of the Department.

38-42     2.  If an amount not exceeding $25 has been illegally

38-43  determined, either by the Department or by the person or financial

38-44  institution filing the return, the Department, without certifying

39-1  this fact to the State Board of Examiners, shall authorize the

39-2  cancellation of the amount upon the records of the Department.

39-3      Sec. 93.72. 1.  A person shall not:

39-4      (a) Make, cause to be made or permit to be made any false or

39-5  fraudulent return or declaration or false statement in any return

39-6  or declaration with intent to defraud the State or to evade payment

39-7  of the tax or any part of the tax imposed by this chapter.

39-8      (b) Make, cause to be made or permit to be made any false

39-9  entry in books, records or accounts with intent to defraud the State

39-10  or to evade the payment of the tax or any part of the tax imposed

39-11  by this chapter.

39-12     (c) Keep, cause to be kept or permit to be kept more than one

39-13  set of books, records or accounts with intent to defraud the State

39-14  or to evade the payment of the tax or any part of the tax imposed

39-15  by this chapter.

39-16     2.  Any person who violates the provisions of subsection 1 is

39-17  guilty of a gross misdemeanor.

39-18     Sec. 94.  Chapter 360 of NRS is hereby amended by adding

39-19  thereto the provisions set forth as sections 95 to 101, inclusive, of

39-20  this act.

39-21     Sec. 95.  The Nevada Tax Commission shall adopt

39-22  regulations providing for:

39-23     1.  The electronic submission of returns to the Department;

39-24  and

39-25     2.  The payment of taxes, fees, interest and penalties to the

39-26  Department through the use of credit cards, debit cards and

39-27  electronic transfers of money.

39-28     Sec. 96.  As used in sections 96 to 101, inclusive, of this act,

39-29  unless the context otherwise requires, the words and terms defined

39-30  in sections 97, 98 and 99 of this act have the meanings ascribed to

39-31  them in those sections.

39-32     Sec. 97.  1.  “Business” includes:

39-33     (a) A corporation, partnership, proprietorship, limited-liability

39-34  company, business association, joint venture, limited-liability

39-35  partnership, business trust and their equivalents organized under

39-36  the laws of this state or another jurisdiction and any other person

39-37  that conducts an activity for profit; and

39-38     (b) The activities of a natural person which are deemed to be a

39-39  business pursuant to section 100 of this act.

39-40     2.  The term does not include:

39-41     (a) A governmental entity;

39-42     (b) A nonprofit religious, charitable, fraternal or other

39-43  organization that qualifies as a tax-exempt organization pursuant

39-44  to 26 U.S.C. § 501(c), unless the organization has taxable income

40-1  for the purposes of federal income taxation from any unrelated

40-2  trade or business, as defined in 26 U.S.C. § 513;

40-3      (c) A person who operates a business from his home and earns

40-4  from that business not more than 66 2/3 percent of the average

40-5  annual wage, as computed for the preceding calendar year

40-6  pursuant to chapter 612 of NRS and rounded to the nearest

40-7  hundred dollars; or

40-8      (d) A business whose primary purpose is to create or produce

40-9  motion pictures. As used in this paragraph, “motion pictures” has

40-10  the meaning ascribed to it in NRS 231.020.

40-11     Sec. 98.  1.  “Employee” includes:

40-12     (a) A natural person who receives wages or other

40-13  remuneration from a business for personal services, including

40-14  commissions and bonuses and remuneration payable in a medium

40-15  other than cash; and

40-16     (b) A natural person engaged in the operation of a business.

40-17     2.  The term includes:

40-18     (a) A partner or other co-owner of a business; and

40-19     (b) Except as otherwise provided in subsection 3, a natural

40-20  person reported as an employee to the:

40-21         (1) Employment Security Division of the Department of

40-22  Employment, Training and Rehabilitation;

40-23         (2) Administrator of the Division of Industrial Relations of

40-24  the Department of Business and Industry; or

40-25         (3) Internal Revenue Service on an Employer’s Quarterly

40-26  Federal Tax Return (Form 941), Employer’s Monthly Federal

40-27  Tax Return (Form 941-M), Employer’s Annual Tax Return for

40-28  Agricultural Employees (Form 943), or any equivalent or

40-29  successor form.

40-30     3.  The term does not include:

40-31     (a) A business or an independent contractor performing

40-32  services on behalf of another business.

40-33     (b) A natural person who is retired or otherwise receiving

40-34  remuneration solely because of past service to the business.

40-35     (c) A newspaper carrier or the immediate supervisor of a

40-36  newspaper carrier who is an independent contractor of the

40-37  newspaper.

40-38     (d) A natural person who performs all of his duties for the

40-39  business outside of this state.

40-40     4.  An independent contractor is not an employee of a

40-41  business with which he contracts.

40-42     Sec. 99.  “Wages” means any remuneration paid for personal

40-43  services, including commissions, and bonuses and remuneration

40-44  payable in any medium other than cash.

41-1      Sec. 100.  The activity or activities conducted by a natural

41-2  person shall be deemed to be a business that is subject to the

41-3  provisions of sections 96 to 101, inclusive, of this act if the person

41-4  is required to file with the Internal Revenue Service a Schedule C

41-5  (Form 1040), Profit or Loss From Business Form, or its

41-6  equivalent or successor form, a Schedule E (Form 1040),

41-7  Supplemental Income and Loss Form, or its equivalent or

41-8  successor form, or a Schedule F (Form 1040), Profit or Loss

41-9  From Farming Form, or its equivalent or successor form, for the

41-10  activity or activities.

41-11     Sec. 101.  1.  Except as otherwise provided in subsection 8, a

41-12  person shall not conduct a business in this state unless he has a

41-13  business license issued by the Department.

41-14     2.  An application for a business license must:

41-15     (a) Be made upon a form prescribed by the Department;

41-16     (b) Set forth the name under which the applicant transacts or

41-17  intends to transact business and the location of his place or places

41-18  of business;

41-19     (c) Declare the estimated number of employees for the

41-20  previous calendar quarter;

41-21     (d) Be accompanied by a fee of $75; and

41-22     (e) Include any other information that the Department deems

41-23  necessary.

41-24     3.  The application must be signed by:

41-25     (a) The owner, if the business is owned by a natural person;

41-26     (b) A member or partner, if the business is owned by an

41-27  association or partnership; or

41-28     (c) An officer or some other person specifically authorized to

41-29  sign the application, if the business is owned by a corporation.

41-30     4.  If the application is signed pursuant to paragraph (c) of

41-31  subsection 3, written evidence of the signer’s authority must be

41-32  attached to the application.

41-33     5.  A person who has been issued a business license by the

41-34  Department shall submit a fee of $75 to the Department on or

41-35  before the last day of the month in which the anniversary date of

41-36  issuance of the business license occurs in each year, unless the

41-37  person submits a written statement to the Department, at least 10

41-38  days before the anniversary date, indicating that the person will

41-39  not be conducting business in this state after the anniversary date.

41-40     6.  The business license required to be obtained pursuant to

41-41  this section is in addition to any license to conduct business that

41-42  must be obtained from the local jurisdiction in which the business

41-43  is being conducted.

42-1      7.  For the purposes of sections 96 to 101, inclusive, of this

42-2  act, a person shall be deemed to conduct a business in this state if

42-3  a business for which the person is responsible:

42-4      (a) Is organized pursuant to title 7 of NRS, other than a

42-5  business organized pursuant to chapter 82 or 84 of NRS;

42-6      (b) Has an office or other base of operations in this state; or

42-7      (c) Pays wages or other remuneration to a natural person who

42-8  performs in this state any of the duties for which he is paid.

42-9      8.  A person who takes part in a trade show or convention

42-10  held in this state for a purpose related to conducting a business is

42-11  not required to obtain a business license specifically for that event.

42-12     Sec. 102.  NRS 360.095 is hereby amended to read as follows:

42-13      360.095  In the adoption of regulations, policies of

42-14  enforcement, and policies for auditing of taxpayers, with respect to

42-15  all taxes and fees for whose administration the Department is

42-16  responsible, the Nevada Tax Commission shall apply the following

42-17  principles:

42-18     1.  Forms, instructions and regulations governing the

42-19  computation of the amount of tax due must be brief and easily

42-20  understood.

42-21     2.  In cases where another authority, such as the United States

42-22  or a local government, also imposes a tax upon the same property or

42-23  revenue, the mechanism for collecting the tax imposed by the State

42-24  must be as nearly compatible with the collection of the other taxes

42-25  as is feasible.

42-26     3.  Unless a change is made necessary by statute or to preserve

42-27  compatibility with a tax imposed by another authority, the forms,

42-28  instructions and regulations must remain the same from year to year,

42-29  to make the taxpayer’s liability as predictable as is feasible.

42-30     4.  Exemptions or waivers, where permitted by statute, must be

42-31  granted:

42-32     (a) Equitably among eligible taxpayers; and

42-33     (b) As sparingly as is consistent with the legislative intent, to

42-34  retain the broadest feasible base for the tax affected.

42-35     5.  Audits and other procedures for enforcement must be

42-36  applied as uniformly as is feasible, not only as among persons

42-37  subject to a particular tax but also as among different taxes[.] , but

42-38  must consider a weighting of indicators of noncompliance.

42-39     6.  Collection of taxes due must be pursued in an equitable

42-40  manner, so that every taxpayer pays the full amount imposed by

42-41  law.

42-42     Sec. 103.  NRS 360.225 is hereby amended to read as follows:

42-43      360.225  1.  During the course of an investigation undertaken

42-44  pursuant to NRS 360.130 of a person claiming:

43-1      (a) A partial abatement of property taxes pursuant to

43-2  NRS 361.0687;

43-3      (b) [An exemption from taxes upon the privilege of doing

43-4  business in this state pursuant to NRS 364A.170;

43-5      (c)] A deferral of the payment of taxes on the sale of capital

43-6  goods pursuant to NRS 372.397 or 374.402; or

43-7      [(d)] (c) An abatement of taxes on the gross receipts from the

43-8  sale, storage, use or other consumption of eligible machinery or

43-9  equipment pursuant to NRS 374.357,

43-10  the Department shall investigate whether the person meets the

43-11  eligibility requirements for the abatement, partial abatement[,

43-12  exemption] or deferral that the person is claiming.

43-13     2.  If the Department finds that the person does not meet the

43-14  eligibility requirements for the abatement[, exemption] or deferral

43-15  which the person is claiming, the Department shall report its

43-16  findings to the Commission on Economic Development and take

43-17  any other necessary actions.

43-18     Sec. 104.  NRS 360.2935 is hereby amended to read as

43-19  follows:

43-20      360.2935  Except as otherwise provided in [NRS 361.485,] this

43-21  title, a taxpayer is entitled to receive on any overpayment of taxes,

43-22  after the offset required by NRS 360.320 has been made, a refund

43-23  together with interest at a rate determined pursuant to NRS 17.130.

43-24  No interest is allowed on a refund of any penalties or interest paid

43-25  by a taxpayer.

43-26     Sec. 105.  NRS 360.300 is hereby amended to read as follows:

43-27      360.300  1.  If a person fails to file a return or the Department

43-28  is not satisfied with the return or returns of any tax, franchise fee,

43-29  contribution or premium or amount of tax, franchise fee,

43-30  contribution or premium required to be paid to the State by any

43-31  person, in accordance with the applicable provisions of this chapter,

43-32  chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A of

43-33  NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections 2

43-34  to 24, inclusive, 60 to 93, inclusive, or 93.12 to 93.72, inclusive, of

43-35  this act, as administered or audited by the Department, it may

43-36  compute and determine the amount required to be paid upon the

43-37  basis of:

43-38     (a) The facts contained in the return;

43-39     (b) Any information within its possession or that may come into

43-40  its possession; or

43-41     (c) Reasonable estimates of the amount.

43-42     2.  One or more deficiency determinations may be made with

43-43  respect to the amount due for one or for more than one period.

43-44     3.  In making its determination of the amount required to be

43-45  paid, the Department shall impose interest on the amount of tax

44-1  determined to be due, calculated at the rate and in the manner set

44-2  forth in NRS 360.417, unless a different rate of interest is

44-3  specifically provided by statute.

44-4      4.  The Department shall impose a penalty of 10 percent in

44-5  addition to the amount of a determination that is made in the case of

44-6  the failure of a person to file a return with the Department.

44-7      5.  When a business is discontinued, a determination may be

44-8  made at any time thereafter within the time prescribed in NRS

44-9  360.355 as to liability arising out of that business, irrespective of

44-10  whether the determination is issued before the due date of the

44-11  liability.

44-12     Sec. 105.5.  NRS 360.300 is hereby amended to read as

44-13  follows:

44-14      360.300  1.  If a person fails to file a return or the Department

44-15  is not satisfied with the return or returns of any tax, franchise fee,

44-16  contribution or premium or amount of tax, franchise fee,

44-17  contribution or premium required to be paid to the State by any

44-18  person, in accordance with the applicable provisions of this chapter,

44-19  chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or 444A

44-20  of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or sections

44-21  2 to 24, inclusive, 60 to 93, inclusive, or 93.12 to 93.72, inclusive,

44-22  of this act, as administered or audited by the Department, it may

44-23  compute and determine the amount required to be paid upon the

44-24  basis of:

44-25     (a) The facts contained in the return;

44-26     (b) Any information within its possession or that may come into

44-27  its possession; or

44-28     (c) Reasonable estimates of the amount.

44-29     2.  One or more deficiency determinations may be made with

44-30  respect to the amount due for one or for more than one period.

44-31     3.  In making its determination of the amount required to be

44-32  paid, the Department shall impose interest on the amount of tax

44-33  determined to be due, calculated at the rate and in the manner set

44-34  forth in NRS 360.417, unless a different rate of interest is

44-35  specifically provided by statute.

44-36     4.  The Department shall impose a penalty of 10 percent in

44-37  addition to the amount of a determination that is made in the case of

44-38  the failure of a person to file a return with the Department.

44-39     5.  When a business is discontinued, a determination may be

44-40  made at any time thereafter within the time prescribed in NRS

44-41  360.355 as to liability arising out of that business, irrespective of

44-42  whether the determination is issued before the due date of the

44-43  liability.

 

 

45-1      Sec. 106.  NRS 360.417 is hereby amended to read as follows:

45-2      360.417  Except as otherwise provided in NRS 360.232 and

45-3  360.320, and unless a different penalty or rate of interest is

45-4  specifically provided by statute, any person who fails to pay any tax

45-5  or franchise fee provided for in chapter 362, 364A, 369, 370, 372,

45-6  374, 377, 377A, 444A or 585 of NRS, or sections 2 to 24, inclusive,

45-7  60 to 93, inclusive, or 93.12 to 93.72, inclusive, of this act, or the

45-8  fee provided for in NRS 482.313, to the State or a county within the

45-9  time required, shall pay a penalty of not more than 10 percent of the

45-10  amount of the tax or fee which is owed, as determined by the

45-11  Department, in addition to the tax or fee, plus interest at the rate of 1

45-12  percent per month, or fraction of a month, from the last day of the

45-13  month following the period for which the amount or any portion of

45-14  the amount should have been reported until the date of payment.

45-15  The amount of any penalty imposed must be based on a graduated

45-16  schedule adopted by the Nevada Tax Commission which takes into

45-17  consideration the length of time the tax or fee remained unpaid.

45-18     Sec. 106.5.  NRS 360.417 is hereby amended to read as

45-19  follows:

45-20      360.417  Except as otherwise provided in NRS 360.232 and

45-21  360.320, and unless a different penalty or rate of interest is

45-22  specifically provided by statute, any person who fails to pay any tax

45-23  or franchise fee provided for in chapter 362, [364A,] 369, 370, 372,

45-24  374, 377, 377A, 444A or 585 of NRS, or sections 2 to 24, inclusive,

45-25  60 to 93, inclusive, or 93.12 to 93.72, inclusive, of this act,or the

45-26  fee provided for in NRS 482.313, to the State or a county within the

45-27  time required, shall pay a penalty of not more than 10 percent of the

45-28  amount of the tax or fee which is owed, as determined by the

45-29  Department, in addition to the tax or fee, plus interest at the rate of 1

45-30  percent per month, or fraction of a month, from the last day of the

45-31  month following the period for which the amount or any portion of

45-32  the amount should have been reported until the date of payment.

45-33  The amount of any penalty imposed must be based on a graduated

45-34  schedule adopted by the Nevada Tax Commission which takes into

45-35  consideration the length of time the tax or fee remained unpaid.

45-36     Sec. 107.  NRS 360.419 is hereby amended to read as follows:

45-37      360.419 1.  If the Executive Director or a designated hearing

45-38  officer finds that the failure of a person to make a timely return or

45-39  payment of a tax or franchise fee imposed pursuant to NRS 361.320

45-40  or [chapter 361A, 376A, 377 or 377A of NRS, or by] chapter 361A,

45-41  362, 364A, 369, 370, 372, 372A, 374, 375A , [or] 375B , 376A, 377

45-42  or 377A of NRS, or sections 2 to 24, inclusive, 60 to 93, inclusive,

45-43  or 93.12 to 93.72, inclusive, of this act is the result of circumstances

45-44  beyond his control and occurred despite the exercise of ordinary

46-1  care and without intent, the Department may relieve him of all or

46-2  part of any interest or penalty or both.

46-3      2.  A person seeking this relief must file with the Department a

46-4  statement under oath setting forth the facts upon which he bases his

46-5  claim.

46-6      3.  The Department shall disclose, upon the request of any

46-7  person:

46-8      (a) The name of the person to whom relief was granted; and

46-9      (b) The amount of the relief.

46-10     4.  The Executive Director or a designated hearing officer shall

46-11  act upon the request of a taxpayer seeking relief pursuant to NRS

46-12  361.4835 which is deferred by a county treasurer or county assessor.

46-13     Sec. 107.5. NRS 360.419 is hereby amended to read as

46-14  follows:

46-15      360.419 1.  If the Executive Director or a designated hearing

46-16  officer finds that the failure of a person to make a timely return or

46-17  payment of a tax or franchise feeimposed pursuant to NRS 361.320

46-18  or chapter 361A, 362, [364A,] 369, 370, 372, 372A, 374, 375A,

46-19  375B, 376A, 377 or 377A of NRS, or sections 2 to 24, inclusive, 60

46-20  to 93, inclusive, or 93.12 to 93.72, inclusive, of this act is the result

46-21  of circumstances beyond his control and occurred despite the

46-22  exercise of ordinary care and without intent, the Department may

46-23  relieve him of all or part of any interest or penalty or both.

46-24     2.  A person seeking this relief must file with the Department a

46-25  statement under oath setting forth the facts upon which he bases his

46-26  claim.

46-27     3.  The Department shall disclose, upon the request of any

46-28  person:

46-29     (a) The name of the person to whom relief was granted; and

46-30     (b) The amount of the relief.

46-31     4.  The Executive Director or a designated hearing officer shall

46-32  act upon the request of a taxpayer seeking relief pursuant to NRS

46-33  361.4835 which is deferred by a county treasurer or county assessor.

46-34     Sec. 108.  NRS 360.510 is hereby amended to read as follows:

46-35      360.510  1.  If any person is delinquent in the payment of any

46-36  tax or fee administered by the Department or if a determination has

46-37  been made against him which remains unpaid, the Department may:

46-38     (a) Not later than 3 years after the payment became delinquent

46-39  or the determination became final; or

46-40     (b) Not later than 6 years after the last recording of an abstract

46-41  of judgment or of a certificate constituting a lien for tax owed,

46-42  give a notice of the delinquency and a demand to transmit

46-43  personally or by registered or certified mail to any person,

46-44  including, without limitation, any officer or department of this state

46-45  or any political subdivision or agency of this state, who has in his

47-1  possession or under his control any credits or other personal

47-2  property belonging to the delinquent, or owing any debts to the

47-3  delinquent or person against whom a determination has been made

47-4  which remains unpaid, or owing any debts to the delinquent or that

47-5  person. In the case of any state officer, department or agency, the

47-6  notice must be given to the officer, department or agency before

47-7  the Department presents the claim of the delinquent taxpayer to the

47-8  State Controller.

47-9      2.  A state officer, department or agency which receives such a

47-10  notice may satisfy any debt owed to it by that person before it

47-11  honors the notice of the Department.

47-12     3.  After receiving the demand to transmit, the person notified

47-13  by the demand may not transfer or otherwise dispose of the credits,

47-14  other personal property, or debts in his possession or under his

47-15  control at the time he received the notice until the Department

47-16  consents to a transfer or other disposition.

47-17     4.  Every person notified by a demand to transmit shall, within

47-18  10 days after receipt of the demand to transmit, inform the

47-19  Department of [,] and transmit to the Department all such credits,

47-20  other personal property [,] or debts in his possession, under his

47-21  control or owing by him within the time and in the manner

47-22  requested by the Department. Except as otherwise provided in

47-23  subsection 5, no further notice is required to be served to that

47-24  person.

47-25     5.  If the property of the delinquent taxpayer consists of a series

47-26  of payments owed to him, the person who owes or controls the

47-27  payments shall transmit the payments to the Department until

47-28  otherwise notified by the Department. If the debt of the delinquent

47-29  taxpayer is not paid within 1 year after the Department issued the

47-30  original demand to transmit, the Department shall issue another

47-31  demand to transmit to the person responsible for making the

47-32  payments informing him to continue to transmit payments to

47-33  the Department or that his duty to transmit the payments to the

47-34  Department has ceased.

47-35     6.  If the notice of the delinquency seeks to prevent the transfer

47-36  or other disposition of a deposit in a bank or credit union or other

47-37  credits or personal property in the possession or under the control of

47-38  a bank, credit union or other depository institution, the notice must

47-39  be delivered or mailed to any branch or office of the bank, credit

47-40  union or other depository institution at which the deposit is carried

47-41  or at which the credits or personal property is held.

47-42     7.  If any person notified by the notice of the delinquency

47-43  makes any transfer or other disposition of the property or debts

47-44  required to be withheld or transmitted, to the extent of the value of

47-45  the property or the amount of the debts thus transferred or paid, he is

48-1  liable to the State for any indebtedness due pursuant to this chapter,

48-2  or chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A

48-3  of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections

48-4  2 to 24, inclusive, 60 to 93, inclusive, or 93.12 to 93.72, inclusive,

48-5  of this act from the person with respect to whose obligation the

48-6  notice was given if solely by reason of the transfer or other

48-7  disposition the State is unable to recover the indebtedness of the

48-8  person with respect to whose obligation the notice was given.

48-9      Sec. 108.5. NRS 360.510 is hereby amended to read as

48-10  follows:

48-11      360.510  1.  If any person is delinquent in the payment of any

48-12  tax or fee administered by the Department or if a determination has

48-13  been made against him which remains unpaid, the Department may:

48-14     (a) Not later than 3 years after the payment became delinquent

48-15  or the determination became final; or

48-16     (b) Not later than 6 years after the last recording of an abstract

48-17  of judgment or of a certificate constituting a lien for tax owed,

48-18  give a notice of the delinquency and a demand to transmit

48-19  personally or by registered or certified mail to any person,

48-20  including, without limitation, any officer or department of this state

48-21  or any political subdivision or agency of this state, who has in his

48-22  possession or under his control any credits or other personal

48-23  property belonging to the delinquent, or owing any debts to the

48-24  delinquent or person against whom a determination has been made

48-25  which remains unpaid, or owing any debts to the delinquent or that

48-26  person. In the case of any state officer, department or agency, the

48-27  notice must be given to the officer, department or agency before

48-28  the Department presents the claim of the delinquent taxpayer to the

48-29  State Controller.

48-30     2.  A state officer, department or agency which receives such a

48-31  notice may satisfy any debt owed to it by that person before it

48-32  honors the notice of the Department.

48-33     3.  After receiving the demand to transmit, the person notified

48-34  by the demand may not transfer or otherwise dispose of the credits,

48-35  other personal property, or debts in his possession or under his

48-36  control at the time he received the notice until the Department

48-37  consents to a transfer or other disposition.

48-38     4.  Every person notified by a demand to transmit shall, within

48-39  10 days after receipt of the demand to transmit, inform the

48-40  Department of and transmit to the Department all such credits, other

48-41  personal property or debts in his possession, under his control or

48-42  owing by him within the time and in the manner requested by the

48-43  Department. Except as otherwise provided in subsection 5, no

48-44  further notice is required to be served to that person.

49-1      5.  If the property of the delinquent taxpayer consists of a series

49-2  of payments owed to him, the person who owes or controls the

49-3  payments shall transmit the payments to the Department until

49-4  otherwise notified by the Department. If the debt of the delinquent

49-5  taxpayer is not paid within 1 year after the Department issued the

49-6  original demand to transmit, the Department shall issue another

49-7  demand to transmit to the person responsible for making the

49-8  payments informing him to continue to transmit payments to the

49-9  Department or that his duty to transmit the payments to the

49-10  Department has ceased.

49-11     6.  If the notice of the delinquency seeks to prevent the transfer

49-12  or other disposition of a deposit in a bank or credit union or other

49-13  credits or personal property in the possession or under the control of

49-14  a bank, credit union or other depository institution, the notice must

49-15  be delivered or mailed to any branch or office of the bank, credit

49-16  union or other depository institution at which the deposit is carried

49-17  or at which the credits or personal property is held.

49-18     7.  If any person notified by the notice of the delinquency

49-19  makes any transfer or other disposition of the property or debts

49-20  required to be withheld or transmitted, to the extent of the value of

49-21  the property or the amount of the debts thus transferred or paid, he is

49-22  liable to the State for any indebtedness due pursuant to this chapter,

49-23  or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or

49-24  444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or

49-25  sections 2 to 24, inclusive, 60 to 93, inclusive, or 93.12 to 93.72,

49-26  inclusive, of this actfrom the person with respect to whose

49-27  obligation the notice was given if solely by reason of the transfer or

49-28  other disposition the State is unable to recover the indebtedness of

49-29  the person with respect to whose obligation the notice was given.

49-30     Sec. 109.  NRS 360.750 is hereby amended to read as follows:

49-31      360.750  1.  A person who intends to locate or expand a

49-32  business in this state may apply to the Commission on Economic

49-33  Development for a partial abatement of one or more of the taxes

49-34  imposed on the new or expanded business pursuant to chapter 361[,

49-35  364A] or 374 of NRS.

49-36     2.  The Commission on Economic Development shall approve

49-37  an application for a partial abatement if the Commission makes the

49-38  following determinations:

49-39     (a) The business is consistent with:

49-40         (1) The State Plan for Industrial Development and

49-41  Diversification that is developed by the Commission pursuant to

49-42  NRS 231.067; and

49-43         (2) Any guidelines adopted pursuant to the State Plan.

49-44     (b) The applicant has executed an agreement with the

49-45  Commission which states that the business will, after the date on

50-1  which a certificate of eligibility for the abatement is issued pursuant

50-2  to subsection 5, continue in operation in this state for a period

50-3  specified by the Commission, which must be at least 5 years, and

50-4  will continue to meet the eligibility requirements set forth in this

50-5  subsection. The agreement must bind the successors in interest of

50-6  the business for the specified period.

50-7      (c) The business is registered pursuant to the laws of this state or

50-8  the applicant commits to obtain a valid business license and all other

50-9  permits required by the county, city or town in which the business

50-10  operates.

50-11     (d) Except as otherwise provided in NRS 361.0687, if the

50-12  business is a new business in a county whose population is 100,000

50-13  or more or a city whose population is 60,000 or more, the business

50-14  meets at least two of the following requirements:

50-15         (1) The business will have 75 or more full-time employees

50-16  on the payroll of the business by the fourth quarter that it is in

50-17  operation.

50-18         (2) Establishing the business will require the business to

50-19  make a capital investment of at least $1,000,000 in this state.

50-20         (3) The average hourly wage that will be paid by the new

50-21  business to its employees in this state is at least 100 percent of the

50-22  average statewide hourly wage as established by the Employment

50-23  Security Division of the Department of Employment, Training and

50-24  Rehabilitation on July 1 of each fiscal year and:

50-25             (I) The business will provide a health insurance plan for

50-26  all employees that includes an option for health insurance coverage

50-27  for dependents of the employees; and

50-28             (II) The cost to the business for the benefits the business

50-29  provides to its employees in this state will meet the minimum

50-30  requirements for benefits established by the Commission by

50-31  regulation pursuant to subsection 9.

50-32     (e) Except as otherwise provided in NRS 361.0687, if the

50-33  business is a new business in a county whose population is less than

50-34  100,000 or a city whose population is less than 60,000, the business

50-35  meets at least two of the following requirements:

50-36         (1) The business will have 25 or more full-time employees

50-37  on the payroll of the business by the fourth quarter that it is in

50-38  operation.

50-39         (2) Establishing the business will require the business to

50-40  make a capital investment of at least $250,000 in this state.

50-41         (3) The average hourly wage that will be paid by the new

50-42  business to its employees in this state is at least 100 percent of the

50-43  average statewide hourly wage as established by the Employment

50-44  Security Division of the Department of Employment, Training and

50-45  Rehabilitation on July 1 of each fiscal year and:

51-1             (I) The business will provide a health insurance plan for

51-2  all employees that includes an option for health insurance coverage

51-3  for dependents of the employees; and

51-4              (II) The cost to the business for the benefits the business

51-5  provides to its employees in this state will meet the minimum

51-6  requirements for benefits established by the Commission by

51-7  regulation pursuant to subsection 9.

51-8      (f) If the business is an existing business, the business meets at

51-9  least two of the following requirements:

51-10         (1) The business will increase the number of employees on

51-11  its payroll by 10 percent more than it employed in the immediately

51-12  preceding fiscal year or by six employees, whichever is greater.

51-13         (2) The business will expand by making a capital investment

51-14  in this state in an amount equal to at least 20 percent of the value of

51-15  the tangible property possessed by the business in the immediately

51-16  preceding fiscal year. The determination of the value of the tangible

51-17  property possessed by the business in the immediately preceding

51-18  fiscal year must be made by the:

51-19             (I) County assessor of the county in which the business

51-20  will expand, if the business is locally assessed; or

51-21             (II) Department, if the business is centrally assessed.

51-22         (3) The average hourly wage that will be paid by the existing

51-23  business to its new employees in this state is at least 100 percent of

51-24  the average statewide hourly wage as established by the

51-25  Employment Security Division of the Department of Employment,

51-26  Training and Rehabilitation on July 1 of each fiscal year and:

51-27             (I) The business will provide a health insurance plan for

51-28  all new employees that includes an option for health insurance

51-29  coverage for dependents of the employees; and

51-30             (II) The cost to the business for the benefits the business

51-31  provides to its new employees in this state will meet the minimum

51-32  requirements for benefits established by the Commission by

51-33  regulation pursuant to subsection 9.

51-34     3.  Notwithstanding the provisions of subsection 2, the

51-35  Commission on Economic Development may:

51-36     (a) Approve an application for a partial abatement by a business

51-37  that does not meet the requirements set forth in paragraph (d), (e) or

51-38  (f) of subsection 2;

51-39     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

51-40  subsection 2 more stringent; or

51-41     (c) Add additional requirements that a business must meet to

51-42  qualify for a partial abatement,

51-43  if the Commission determines that such action is necessary.

51-44     4.  If a person submits an application to the Commission on

51-45  Economic Development pursuant to subsection 1, the Commission

52-1  shall provide notice to the governing body of the county and the city

52-2  or town, if any, in which the person intends to locate or expand a

52-3  business. The notice required pursuant to this subsection must set

52-4  forth the date, time and location of the hearing at which the

52-5  Commission will consider the application.

52-6      5.  If the Commission on Economic Development approves an

52-7  application for a partial abatement, the Commission shall

52-8  immediately forward a certificate of eligibility for the abatement to:

52-9      (a) The Department;

52-10     (b) The Nevada Tax Commission; and

52-11     (c) If the partial abatement is from the property tax imposed

52-12  pursuant to chapter 361 of NRS, the county treasurer.

52-13     6.  An applicant for a partial abatement pursuant to this section

52-14  or an existing business whose partial abatement is in effect shall,

52-15  upon the request of the Executive Director of the Commission on

52-16  Economic Development, furnish the Executive Director with copies

52-17  of all records necessary to verify that the applicant meets the

52-18  requirements of subsection 2.

52-19     7.  If a business whose partial abatement has been approved

52-20  pursuant to this section and is in effect ceases:

52-21     (a) To meet the requirements set forth in subsection 2; or

52-22     (b) Operation before the time specified in the agreement

52-23  described in paragraph (b) of subsection 2,

52-24  the business shall repay to the Department or, if the partial

52-25  abatement was from the property tax imposed pursuant to chapter

52-26  361 of NRS, to the county treasurer, the amount of the exemption

52-27  that was allowed pursuant to this section before the failure of the

52-28  business to comply unless the Nevada Tax Commission determines

52-29  that the business has substantially complied with the requirements of

52-30  this section. Except as otherwise provided in NRS 360.232 and

52-31  360.320, the business shall, in addition to the amount of the

52-32  exemption required to be paid pursuant to this subsection, pay

52-33  interest on the amount due at the rate most recently established

52-34  pursuant to NRS 99.040 for each month, or portion thereof, from the

52-35  last day of the month following the period for which the payment

52-36  would have been made had the partial abatement not been approved

52-37  until the date of payment of the tax.

52-38     8.  A county treasurer:

52-39     (a) Shall deposit any money that he receives pursuant to

52-40  subsection 7 in one or more of the funds established by a local

52-41  government of the county pursuant to NRS 354.6113 or 354.6115;

52-42  and

52-43     (b) May use the money deposited pursuant to paragraph (a) only

52-44  for the purposes authorized by NRS 354.6113 and 354.6115.

52-45     9.  The Commission on Economic Development:

53-1      (a) Shall adopt regulations relating to:

53-2          (1) The minimum level of benefits that a business must

53-3  provide to its employees if the business is going to use benefits paid

53-4  to employees as a basis to qualify for a partial abatement; and

53-5          (2) The notice that must be provided pursuant to

53-6  subsection 4.

53-7      (b) May adopt such other regulations as the Commission on

53-8  Economic Development determines to be necessary to carry out the

53-9  provisions of this section.

53-10     10.  The Nevada Tax Commission:

53-11     (a) Shall adopt regulations regarding:

53-12         (1) The capital investment that a new business must make to

53-13  meet the requirement set forth in paragraph (d) or (e) of subsection

53-14  2; and

53-15         (2) Any security that a business is required to post to qualify

53-16  for a partial abatement pursuant to this section.

53-17     (b) May adopt such other regulations as the Nevada Tax

53-18  Commission determines to be necessary to carry out the provisions

53-19  of this section.

53-20     11.  An applicant for an abatement who is aggrieved by a final

53-21  decision of the Commission on Economic Development may

53-22  petition for judicial review in the manner provided in chapter 233B

53-23  of NRS.

53-24     Sec. 110.  NRS 360A.020 is hereby amended to read as

53-25  follows:

53-26      360A.020  The Department shall adopt [such] :

53-27     1.  Such regulations as are necessary to carry out the provisions

53-28  of this chapter.

53-29     2.  Regulations providing for:

53-30     (a) The electronic submission of returns to the Department;

53-31  and

53-32     (b) The payment to the Department of any amount required to

53-33  be paid pursuant to this chapter or chapter 365, 366 or 373 of

53-34  NRS, or NRS 590.120 or 590.840 through the use of credit cards,

53-35  debit cards and electronic transfers of money.

53-36     Sec. 111.  NRS 364A.020 is hereby amended to read as

53-37  follows:

53-38      364A.020  1.  “Business” includes:

53-39     (a) A corporation, partnership, proprietorship, limited-liability

53-40  company, business association , joint venture, limited-liability

53-41  partnership, business trust and their equivalents organized under

53-42  the laws of this state or another jurisdiction and any other [similar]

53-43  organization that conducts an activity for profit;

53-44     (b) The activities of a natural person which are deemed to be a

53-45  business pursuant to NRS 364A.120; and

54-1      (c) A trade show or convention held in this state in which a

54-2  business described in paragraph (a) or (b) takes part, or which a

54-3  person who conducts such a business attends, for a purpose related

54-4  to the conduct of the business.

54-5      2.  [The term includes an independent contractor.

54-6      3.] The term does not include:

54-7      (a) A nonprofit religious, charitable, fraternal or other

54-8  organization that qualifies as a tax-exempt organization pursuant to

54-9  26 U.S.C. § 501(c) [;] , unless the organization has taxable income

54-10  for the purposes of federal income taxation from any unrelated

54-11  trade or business, as defined in 26 U.S.C. § 513;

54-12     (b) A governmental entity; [or]

54-13     (c) A person who operates a business from his home and earns

54-14  from that business not more than 66 2/3 percent of the average

54-15  annual wage, as computed for the preceding calendar year

54-16  pursuant to chapter 612 of NRS and rounded to the nearest

54-17  hundred dollars; or

54-18     (d) A business that creates or produces motion pictures. As used

54-19  in this paragraph, “motion pictures” has the meaning ascribed to it

54-20  in NRS 231.020.

54-21     Sec. 112. NRS 364A.120 is hereby amended to read as

54-22  follows:

54-23      364A.120  The activity or activities conducted by a natural

54-24  person shall be deemed to be a business that is subject to the

54-25  provisions of this chapter if the person files with the Internal

54-26  Revenue Service a Schedule C (Form 1040), Profit or Loss from

54-27  Business Form, or its equivalent or successor form, a Schedule E

54-28  (Form 1040), Supplemental Income and Loss Form, or its

54-29  equivalent or successor form, or a Schedule F (Form 1040), Farm

54-30  Income and Expenses Form, or its equivalent or successor form, for

54-31  the activity or activities.

54-32     Sec. 113. NRS 364A.130 is hereby amended to read as

54-33  follows:

54-34      364A.130  1.  Except as otherwise provided in subsection [6,]

54-35  8, a person shall not conduct a business in this state unless he has a

54-36  business license issued by the Department.

54-37     2.  [The] An application for a business license must:

54-38     (a) Be made upon a form prescribed by the Department;

54-39     (b) Set forth the name under which the applicant transacts or

54-40  intends to transact business and the location of his place or places of

54-41  business;

54-42     (c) Declare the estimated number of employees for the previous

54-43  calendar quarter;

54-44     (d) Be accompanied by a fee of [$25;] $75; and

55-1      (e) Include any other information that the Department deems

55-2  necessary.

55-3      3.  The application must be signed by:

55-4      (a) The owner, if the business is owned by a natural person;

55-5      (b) A member or partner, if the business is owned by an

55-6  association or partnership; or

55-7      (c) An officer or some other person specifically authorized to

55-8  sign the application, if the business is owned by a corporation.

55-9      4.  If the application is signed pursuant to paragraph (c) of

55-10  subsection 3, written evidence of the signer’s authority must be

55-11  attached to the application.

55-12     5.  A person who has been issued a business license by the

55-13  Department shall submit a fee of $75 to the Department on or

55-14  before the last day of the month in which the anniversary date of

55-15  issuance of the business license occurs in each year, unless the

55-16  person submits a written statement to the Department, at least 10

55-17  days before the anniversary date, indicating that the person will

55-18  not be conducting business in this state after the anniversary date.

55-19     6.  The business license required to be obtained pursuant to

55-20  this section is in addition to any license to conduct business that

55-21  must be obtained from the local jurisdiction in which the business

55-22  is being conducted.

55-23     7.  For the purposes of this chapter, a person shall be deemed to

55-24  conduct a business in this state if a business for which the person is

55-25  responsible:

55-26     (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

55-27  title 7 of NRS[;] , other than a business organized pursuant to

55-28  chapter 82 or 84 of NRS;

55-29     (b) Has an office or other base of operations in this state; or

55-30     (c) Pays wages or other remuneration to a natural person who

55-31  performs in this state any of the duties for which he is paid.

55-32     [6.] 8. A person who takes part in a trade show or convention

55-33  held in this state for a purpose related to the conduct of a business is

55-34  not required to obtain a business license specifically for that event.

55-35     Sec. 114.  NRS 369.174 is hereby amended to read as follows:

55-36      369.174  Each month, the State Controller shall transfer to the

55-37  Tax on Liquor Program Account in the State General Fund, from the

55-38  tax on liquor containing more than 22 percent of alcohol by volume,

55-39  the portion of the tax which exceeds [$1.90] $3.45 per wine gallon.

55-40     Sec. 115.  NRS 369.330 is hereby amended to read as follows:

55-41      369.330  Except as otherwise provided in this chapter, an excise

55-42  tax is hereby levied and must be collected respecting all liquor and

55-43  upon the privilege of importing, possessing, storing or selling liquor,

55-44  according to the following rates and classifications:

56-1      1.  On liquor containing more than 22 percent of alcohol by

56-2  volume, [$2.05] $3.60 per wine gallon or proportionate part thereof.

56-3      2.  On liquor containing more than 14 percent up to and

56-4  including 22 percent of alcohol by volume, [75 cents] $1.30 per

56-5  wine gallon or proportionate part thereof.

56-6      3.  On liquor containing from one-half of 1 percent up to and

56-7  including 14 percent of alcohol by volume, [40] 70 cents per wine

56-8  gallon or proportionate part thereof.

56-9      4.  On all malt beverage liquor brewed or fermented and bottled

56-10  in or outside this state, [9] 16 cents per gallon.

56-11     Sec. 116. NRS 369.370 is hereby amended to read as follows:

56-12      369.370  1.  For the privilege of importing, possessing, storing

56-13  or selling liquors, all licensed importers and manufacturers of liquor

56-14  in this state shall pay the excise tax imposed and established by this

56-15  chapter.

56-16     2.  If, after the tax is paid on any such liquor, satisfactory

56-17  evidence is presented to the Department that the imports have been

56-18  actually exported and sold outside this state in a manner not in

56-19  conflict with the law of the place of sale, the Department shall direct

56-20  that a refund or credit of the tax so paid be made to the taxpayer.

56-21  The taxpayer shall report all such exports and imports, and pay the

56-22  tax on the imports monthly, on forms and subject to regulations

56-23  prescribed by the Department.

56-24     3.  The excise tax imposed by this chapter is due on or before

56-25  the 20th day of the following month. If all such taxes are paid on or

56-26  before the 15th day of the following month, a discount in the

56-27  amount of [3] 0.5 percent of the tax must be allowed to the taxpayer.

56-28  The Department may, for good cause, extend for not more than 15

56-29  days after the date the tax is due the time for paying the tax if a

56-30  request for such an extension of time is received by the Department

56-31  on or before the date the tax was due. If such an extension is

56-32  granted, interest accrues from the original date the tax was due.

56-33     4.  The Department shall allow refunds or credits on any

56-34  shipments lost, stolen or damaged in transit, or damaged or spoiled

56-35  on the premises, may require all claims in connection therewith to

56-36  be sworn to and may make ratable tax adjustments, credits or

56-37  refunds to effectuate the purposes of this chapter.

56-38     Sec. 117.  NRS 370.165 is hereby amended to read as follows:

56-39      370.165  There is hereby levied a tax upon the purchase or

56-40  possession of cigarettes by a consumer in the State of Nevada at the

56-41  rate of [17.5] 40 mills per cigarette. The tax may be represented and

56-42  precollected by the affixing of a revenue stamp or other approved

56-43  evidence of payment to each package, packet or container in which

56-44  cigarettes are sold. The tax must be precollected by the wholesale or

56-45  retail dealer, and must be recovered from the consumer by adding

57-1  the amount of the tax to the selling price. Each person who sells

57-2  cigarettes at retail shall prominently display on his premises a notice

57-3  that the tax is included in the selling price and is payable under the

57-4  provisions of this chapter.

57-5      Sec. 117.5.  NRS 370.165 is hereby amended to read as

57-6  follows:

57-7      370.165  There is hereby levied a tax upon the purchase or

57-8  possession of cigarettes by a consumer in the State of Nevada at the

57-9  rate of [40] 45 mills per cigarette. The tax may be represented and

57-10  precollected by the affixing of a revenue stamp or other approved

57-11  evidence of payment to each package, packet or container in which

57-12  cigarettes are sold. The tax must be precollected by the wholesale or

57-13  retail dealer, and must be recovered from the consumer by adding

57-14  the amount of the tax to the selling price. Each person who sells

57-15  cigarettes at retail shall prominently display on his premises a notice

57-16  that the tax is included in the selling price and is payable under the

57-17  provisions of this chapter.

57-18     Sec. 118. NRS 370.220 is hereby amended to read as follows:

57-19      370.220  In the sale of any cigarette revenue stamps or any

57-20  metered machine settings to a licensed cigarette dealer, the

57-21  Department and its agents shall allow the purchaser a discount of [3]

57-22  0.5 percent against the amount of excise tax otherwise due for the

57-23  services rendered in affixing cigarette revenue stamps or metered

57-24  machine impressions to the cigarette packages.

57-25     Sec. 119.  NRS 370.260 is hereby amended to read as follows:

57-26      370.260  1.  All taxes and license fees imposed by the

57-27  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

57-28  granted as provided by law, must be paid to the Department in the

57-29  form of remittances payable to the Department.

57-30     2.  The Department shall:

57-31     (a) As compensation to the State for the costs of collecting the

57-32  taxes and license fees, transmit each month the sum the Legislature

57-33  specifies from the remittances made to it pursuant to subsection 1

57-34  during the preceding month to the State Treasurer for deposit to the

57-35  credit of the Department. The deposited money must be expended

57-36  by the Department in accordance with its work program.

57-37     (b) From the remittances made to it pursuant to subsection 1

57-38  during the preceding month, less the amount transmitted pursuant to

57-39  paragraph (a), transmit each month the portion of the tax which is

57-40  equivalent to [12.5] 35 mills per cigarette to the State Treasurer for

57-41  deposit to the credit of the Account for the Tax on Cigarettes in the

57-42  State General Fund.

57-43     (c) Transmit the balance of the payments each month to the

57-44  State Treasurer for deposit in the Local Government Tax

57-45  Distribution Account created by NRS 360.660.

58-1      (d) Report to the State Controller monthly the amount of

58-2  collections.

58-3      3.  The money deposited pursuant to paragraph (c) of

58-4  subsection 2 in the Local Government Tax Distribution Account is

58-5  hereby appropriated to Carson City andto each of the counties in

58-6  proportion to their respective populations and must be credited to

58-7  the respective accounts of Carson City and each county.

58-8      Sec. 119.5.  NRS 370.260 is hereby amended to read as

58-9  follows:

58-10      370.260  1.  All taxes and license fees imposed by the

58-11  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

58-12  granted as provided by law, must be paid to the Department in the

58-13  form of remittances payable to the Department.

58-14     2.  The Department shall:

58-15     (a) As compensation to the State for the costs of collecting the

58-16  taxes and license fees, transmit each month the sum the Legislature

58-17  specifies from the remittances made to it pursuant to subsection 1

58-18  during the preceding month to the State Treasurer for deposit to the

58-19  credit of the Department. The deposited money must be expended

58-20  by the Department in accordance with its work program.

58-21     (b) From the remittances made to it pursuant to subsection 1

58-22  during the preceding month, less the amount transmitted pursuant to

58-23  paragraph (a), transmit each month the portion of the tax which is

58-24  equivalent to [35] 40 mills per cigarette to the State Treasurer for

58-25  deposit to the credit of the Account for the Tax on Cigarettes in the

58-26  State General Fund.

58-27     (c) Transmit the balance of the payments each month to the

58-28  State Treasurer for deposit in the Local Government Tax

58-29  Distribution Account created by NRS 360.660.

58-30     (d) Report to the State Controller monthly the amount of

58-31  collections.

58-32     3.  The money deposited pursuant to paragraph (c) of

58-33  subsection 2 in the Local Government Tax Distribution Account is

58-34  hereby appropriated to Carson City andto each of the counties in

58-35  proportion to their respective populations and must be credited to

58-36  the respective accounts of Carson City and each county.

58-37     Sec. 120.  NRS 370.350 is hereby amended to read as follows:

58-38      370.350  1.  Except as otherwise provided in subsection 3, a

58-39  tax is hereby levied and imposed upon the use of cigarettes in this

58-40  state.

58-41     2.  The amount of the use tax is [17.5] 40 mills per cigarette.

58-42     3.  The use tax does not apply where:

58-43     (a) Nevada cigarette revenue stamps have been affixed to

58-44  cigarette packages as required by law.

58-45     (b) Tax exemption is provided for in this chapter.

59-1      Sec. 120.5.  NRS 370.350 is hereby amended to read as

59-2  follows:

59-3      370.350  1.  Except as otherwise provided in subsection 3, a

59-4  tax is hereby levied and imposed upon the use of cigarettes in this

59-5  state.

59-6      2.  The amount of the use tax is [40] 45 mills per cigarette.

59-7      3.  The use tax does not apply where:

59-8      (a) Nevada cigarette revenue stamps have been affixed to

59-9  cigarette packages as required by law.

59-10     (b) Tax exemption is provided for in this chapter.

59-11     Sec. 121. NRS 370.450 is hereby amended to read as follows:

59-12      370.450  1.  Except as otherwise provided in subsection 2,

59-13  there is hereby imposed upon the purchase or possession of products

59-14  made from tobacco, other than cigarettes, by a customer in this state

59-15  a tax of 30 percent of the wholesale price of those products.

59-16     2.  The provisions of subsection 1 do not apply to those

59-17  products which are:

59-18     (a) Shipped out of the State for sale and use outside the State; or

59-19     (b) Displayed or exhibited at a trade show, convention or other

59-20  exhibition in this state by a manufacturer or wholesale dealer who is

59-21  not licensed in this state.

59-22     3.  This tax must be collected and paid by the wholesale dealer

59-23  to the Department, in accordance with the provisions of NRS

59-24  370.465, after the sale or distribution of those products by the

59-25  wholesale dealer. The wholesale dealer is entitled to retain [2] 0.5

59-26  percent of the taxes collected to cover the costs of collecting and

59-27  administering the taxes[.] if the taxes are paid in accordance with

59-28  the provisions of NRS 370.465.

59-29     4.  Any wholesale dealer who sells or distributes any of those

59-30  products without paying the tax provided for by this section is guilty

59-31  of a misdemeanor.

59-32     Sec. 122. NRS 370.490 is hereby amended to read as follows:

59-33      370.490  1.  The Department shall allow a credit of 30 percent

59-34  of the wholesale price, less a discount of [2] 0.5 percent for the

59-35  services rendered in collecting the tax, for products made from

59-36  tobacco, other than cigarettes, upon which the tax has been paid

59-37  pursuant to NRS 370.450 and that may no longer be sold. If the

59-38  products have been purchased and delivered, a credit memo of the

59-39  manufacturer is required for proof of returned merchandise.

59-40     2.  A credit must also be granted for any products made from

59-41  tobacco, other than cigarettes, shipped from this state and destined

59-42  for retail sale and consumption outside the State on which the tax

59-43  has previously been paid. A duplicate or copy of the invoice is

59-44  required for proof of the sale outside the State.

60-1      3.  A wholesale dealer may claim a credit by filing with the

60-2  Department the proof required by this section. The claim must be

60-3  made on a form prescribed by the Department.

60-4      Sec. 123.  NRS 372.130 is hereby amended to read as follows:

60-5      372.130  At the time of making an application, the applicant

60-6  must pay to the Department a permit fee of [$1] $5 for each permit.

60-7      Sec. 124.  NRS 372.140 is hereby amended to read as follows:

60-8      372.140  A seller whose permit has been previously suspended

60-9  or revoked must pay the Department a fee of [$1] $5 for the renewal

60-10  or issuance of a permit.

60-11     Sec. 125.  NRS 372.220 is hereby amended to read as follows:

60-12      372.220  1.  Every retailer who sells tangible personal

60-13  property for storage, use or other consumption in this state shall

60-14  register with the Department and give:

60-15     [1.] (a) The name and address of all agents operating in this

60-16  state.

60-17     [2.] (b) The location of all distribution or sales houses or offices

60-18  or other places of business in this state.

60-19     [3.] (c) Such other information as the Department may require.

60-20     2.  Every business that purchases tangible personal property

60-21  for storage, use or other consumption in this state shall, at the

60-22  time the business obtains a business license pursuant to NRS

60-23  364A.130, register with the Department on a form prescribed by

60-24  the Department. As used in this section, “business” has the

60-25  meaning ascribed to it in NRS 364A.020.

60-26     Sec. 126.  NRS 372.220 is hereby amended to read as follows:

60-27      372.220  1.  Every retailer who sells tangible personal

60-28  property for storage, use or other consumption in this state shall

60-29  register with the Department and give:

60-30     (a) The name and address of all agents operating in this state.

60-31     (b) The location of all distribution or sales houses or offices or

60-32  other places of business in this state.

60-33     (c) Such other information as the Department may require.

60-34     2.  Every business that purchases tangible personal property for

60-35  storage, use or other consumption in this state shall, at the time the

60-36  business obtains a business license pursuant to [NRS 364A.130,]

60-37  section 101 of this act, register with the Department on a form

60-38  prescribed by the Department. As used in this section, “business”

60-39  has the meaning ascribed to it in [NRS 364A.020.] section 97 of this

60-40  act.

60-41     Sec. 127.  NRS 372.370 is hereby amended to read as follows:

60-42      372.370  [The taxpayer shall] If the taxes imposed by this

60-43  chapter are paid in accordance with NRS 372.355, the taxpayer

60-44  may deduct and withhold from the taxes otherwise due from him

61-1  [1.25] 0.5 percent of [it] those taxes to reimburse himself for the

61-2  cost of collecting the tax.

61-3      Sec. 128.  NRS 374.135 is hereby amended to read as follows:

61-4      374.135  At the time of making an application, the applicant

61-5  shall pay to the Department a permit fee of [$1] $5 for each permit.

61-6      Sec. 129.  NRS 374.145 is hereby amended to read as follows:

61-7      374.145  A seller whose permit has been previously suspended

61-8  or revoked shall pay the Department a fee of [$1] $5 for the renewal

61-9  or issuance of a permit.

61-10     Sec. 130.  NRS 374.375 is hereby amended to read as follows:

61-11      374.375  [The taxpayer shall] If the taxes imposed by this

61-12  chapter are paid in accordance with NRS 374.360, the taxpayer

61-13  may deduct and withhold from the taxes otherwise due from him

61-14  [1.25] 0.5 percent thereof to reimburse himself for the cost of

61-15  collecting the tax.

61-16     Sec. 131.   Chapter 375 of NRS is hereby amended by adding

61-17  thereto the provisions set forth as sections 132 and 133 of this act.

61-18     Sec. 132. 1.  In addition to all other taxes imposed on

61-19  transfers of real property, a tax, at the rate of $1.30 on each $500

61-20  of value, or fraction thereof, is hereby imposed on each deed by

61-21  which any lands, tenements or other realty is granted, assigned,

61-22  transferred or otherwise conveyed to, or vested in, another person,

61-23  if the consideration or value of the interest or property conveyed

61-24  exceeds $100.

61-25     2.  The amount of the tax must be computed on the basis of

61-26  the value of the transferred property as declared pursuant to

61-27  NRS 375.060.

61-28     3.  The county recorder of each county shall collect the tax in

61-29  the manner provided in NRS 375.030, except that the amount

61-30  collected must be transmitted to the State Controller for deposit in

61-31  the State General Fund within 30 days after the end of calendar

61-32  quarter during which the tax was collected.

61-33     4.  The county recorder of a county may deduct and withhold

61-34  from the taxes collected 0.2 percent of those taxes to reimburse the

61-35  county for the cost of collecting the tax.

61-36     Sec. 133.  1.  The Department shall, to ensure that the tax

61-37  imposed by section 132 of this act is collected fairly and equitably

61-38  in all counties, coordinate the collection and administration of

61-39  that tax. For this purpose, the Department may conduct such

61-40  audits of the records of the various counties as are necessary to

61-41  carry out the provisions of section 132 of this act.

61-42     2.  When requested, the Department shall render assistance to

61-43  the county recorder of a county whose population is less than

61-44  30,000 relating to the imposition and collection of the tax imposed

61-45  by section 132 of this act.

62-1      3.  The Department is not entitled to receive any fee for

62-2  rendering any assistance pursuant to subsection 2.

62-3      Sec. 134. NRS 375.018 is hereby amended to read as follows:

62-4      375.018  With regard to the administration of [the real property

62-5  transfer tax,] any tax imposed by this chapter, the county recorder

62-6  shall apply the following principles:

62-7      1.  Forms, instructions and regulations governing the

62-8  computation of the amount of tax due must be brief and easily

62-9  understood.

62-10     2.  In cases where another authority, such as the United States

62-11  or this state, also imposes a tax upon the same property or revenue,

62-12  the mechanism for collecting the tax imposed by the county must be

62-13  as nearly compatible with the collection of the other taxes as is

62-14  feasible.

62-15     3.  Unless a change is made necessary by statute or to preserve

62-16  compatibility with a tax imposed by another authority, the forms,

62-17  instructions and regulations must remain the same from year to year,

62-18  to make the taxpayer’s liability as predictable as is feasible.

62-19     4.  Exemptions or waivers, where permitted by statute, must be

62-20  granted:

62-21     (a) Equitably among eligible taxpayers; and

62-22     (b) As sparingly as is consistent with the legislative intent, to

62-23  retain the broadest feasible base for the tax.

62-24     Sec. 135.  NRS 375.030 is hereby amended to read as follows:

62-25      375.030  1.  If any deed evidencing a transfer of title subject to

62-26  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

62-27  is offered for recordation, the county recorder shall compute the

62-28  amount of the tax due and shall collect that amount before

62-29  acceptance of the deed for recordation.

62-30     2.  The buyer and seller are jointly and severally liable for the

62-31  payment of the taxes imposed by NRS 375.020 [and 375.025] and

62-32  any penalties and interest imposed pursuant to subsection 3. The

62-33  escrow holder is not liable for the payment of the taxes imposed by

62-34  NRS 375.020 [and 375.025] or any penalties or interest imposed

62-35  pursuant to subsection 3.

62-36     3.  If after recordation of the deed, the county recorder

62-37  disallows an exemption that was claimed at the time the deed was

62-38  recorded or through audit or otherwise determines that an additional

62-39  amount of tax is due, the county recorder shall promptly notify the

62-40  person who requested the recording of the deed and the buyer and

62-41  seller of the additional amount of tax due. If the additional amount

62-42  of tax is not paid within 30 days after the date the buyer and seller

62-43  are notified, the county recorder shall impose a penalty of 10

62-44  percent of the additional amount due in addition to interest at the

62-45  rate of 1 percent per month, or portion thereof, of the additional

63-1  amount due calculated from the date of the original recordation of

63-2  the deed on which the additional amount is due through the date on

63-3  which the additional amount due, penalty and interest are paid to the

63-4  county recorder.

63-5      4.  This section does not prohibit a buyer and seller from

63-6  agreeing by contract or otherwise that one party or the other will be

63-7  responsible for the payment of the tax due pursuant to this chapter,

63-8  but such an agreement does not affect the ability of the county

63-9  recorder to collect the tax and any penalties and interest from either

63-10  the buyer or the seller.

63-11     Sec. 136. NRS 375.030 is hereby amended to read as follows:

63-12      375.030  1.  If any deed evidencing a transfer of title subject to

63-13  the tax imposed by NRS 375.020 and section 132 of this act is

63-14  offered for recordation, the county recorder shall compute the

63-15  amount of the tax due and shall collect that amount before

63-16  acceptance of the deed for recordation.

63-17     2.  The buyer and seller are jointly and severally liable for the

63-18  payment of the taxes imposed by NRS 375.020 and section 132 of

63-19  this act and any penalties and interest imposed pursuant to

63-20  subsection 3. The escrow holder is not liable for the payment of the

63-21  taxes imposed by NRS 375.020 and section 132 of this act or any

63-22  penalties or interest imposed pursuant to subsection 3.

63-23     3.  If after recordation of the deed, the county recorder

63-24  disallows an exemption that was claimed at the time the deed was

63-25  recorded or through audit or otherwise determines that an additional

63-26  amount of tax is due, the county recorder shall promptly notify the

63-27  person who requested the recording of the deed and the buyer and

63-28  seller of the additional amount of tax due. If the additional amount

63-29  of tax is not paid within 30 days after the date the buyer and seller

63-30  are notified, the county recorder shall impose a penalty of 10

63-31  percent of the additional amount due in addition to interest at the

63-32  rate of 1 percent per month, or portion thereof, of the additional

63-33  amount due calculated from the date of the original recordation of

63-34  the deed on which the additional amount is due through the date on

63-35  which the additional amount due, penalty and interest are paid to the

63-36  county recorder.

63-37     4.  This section does not prohibit a buyer and seller from

63-38  agreeing by contract or otherwise that one party or the other will be

63-39  responsible for the payment of the tax due pursuant to this chapter,

63-40  but such an agreement does not affect the ability of the county

63-41  recorder to collect the tax and any penalties and interest from either

63-42  the buyer or the seller.

 

 

 

64-1      Sec. 137. NRS 375.070 is hereby amended to read as follows:

64-2      375.070  1.  The county recorder shall transmit the proceeds of

64-3  the [real property transfer] tax imposed by NRS 375.020 at the end

64-4  of each quarter in the following manner:

64-5      (a) An amount equal to that portion of the proceeds which is

64-6  equivalent to 10 cents for each $500 of value or fraction thereof

64-7  must be transmitted to the State Controller who shall deposit that

64-8  amount in the Account for Low-Income Housing created pursuant to

64-9  NRS 319.500.

64-10     (b) In a county whose population is more than 400,000, an

64-11  amount equal to that portion of the proceeds which is equivalent to

64-12  60 cents for each $500 of value or fraction thereof must be

64-13  transmitted to the county treasurer for deposit in the county school

64-14  district’s fund for capital projects established pursuant to NRS

64-15  387.328, to be held and expended in the same manner as other

64-16  money deposited in that fund.

64-17     (c) The remaining proceeds must be transmitted to the State

64-18  Controller for deposit in the Local Government Tax Distribution

64-19  Account created by NRS 360.660 for credit to the respective

64-20  accounts of Carson City and each county.

64-21     2.  In addition to any other authorized use of the proceeds it

64-22  receives pursuant to subsection 1, a county or city may use the

64-23  proceeds to pay expenses related to or incurred for the development

64-24  of affordable housing for families whose income does not exceed 80

64-25  percent of the median income for families residing in the same

64-26  county, as that percentage is defined by the United States

64-27  Department of Housing and Urban Development. A county or city

64-28  that uses the proceeds in that manner must give priority to the

64-29  development of affordable housing for persons who are disabled or

64-30  elderly.

64-31     3.  The expenses authorized by subsection 2 include, but are not

64-32  limited to:

64-33     (a) The costs to acquire land and developmental rights;

64-34     (b) Related predevelopment expenses;

64-35     (c) The costs to develop the land, including the payment of

64-36  related rebates;

64-37     (d) Contributions toward down payments made for the purchase

64-38  of affordable housing; and

64-39     (e) The creation of related trust funds.

64-40     Sec. 138.  NRS 375.090 is hereby amended to read as follows:

64-41      375.090  The tax imposed by NRS 375.020 [and 375.025] does

64-42  not apply to:

64-43     1.  A mere change in identity, form or place of organization,

64-44  such as a transfer between a corporation and its parent corporation, a

65-1  subsidiary or an affiliated corporation if the affiliated corporation

65-2  has identical common ownership.

65-3      2.  A transfer of title to the United States, any territory or state

65-4  or any agency, department, instrumentality or political subdivision

65-5  thereof.

65-6      3.  A transfer of title recognizing the true status of ownership of

65-7  the real property.

65-8      4.  A transfer of title without consideration from one joint

65-9  tenant or tenant in common to one or more remaining joint tenants

65-10  or tenants in common.

65-11     5.  A transfer of title to community property without

65-12  consideration when held in the name of one spouse to both spouses

65-13  as joint tenants or tenants in common, or as community property.

65-14     6.  A transfer of title between spouses, including gifts.

65-15     7.  A transfer of title between spouses to effect a property

65-16  settlement agreement or between former spouses in compliance with

65-17  a decree of divorce.

65-18     8.  A transfer of title to or from a trust, if the transfer is made

65-19  without consideration, and is made to or from:

65-20     (a) The trustor of the trust;

65-21     (b) The trustor’s legal representative; or

65-22     (c) A person related to the trustor in the first degree of

65-23  consanguinity.

65-24  As used in this subsection, “legal representative” has the meaning

65-25  ascribed to it in NRS 167.020.

65-26     9.  Transfers, assignments or conveyances of unpatented mines

65-27  or mining claims.

65-28     10.  A transfer, assignment or other conveyance of real property

65-29  to a corporation or other business organization if the person

65-30  conveying the property owns 100 percent of the corporation or

65-31  organization to which the conveyance is made.

65-32     11.  A transfer, assignment or other conveyance of real property

65-33  if the owner of the property is related to the person to whom it is

65-34  conveyed within the first degree of consanguinity.

65-35     12.  The making, delivery or filing of conveyances of real

65-36  property to make effective any plan of reorganization or adjustment:

65-37     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

65-38  §§ 101 et seq.;

65-39     (b) Approved in an equity receivership proceeding involving a

65-40  railroad, as defined in the Bankruptcy Act; or

65-41     (c) Approved in an equity receivership proceeding involving a

65-42  corporation, as defined in the Bankruptcy Act,

65-43  if the making, delivery or filing of instruments of transfer or

65-44  conveyance occurs within 5 years after the date of the confirmation,

65-45  approval or change.

66-1      13.  The making or delivery of conveyances of real property to

66-2  make effective any order of the Securities and Exchange

66-3  Commission if:

66-4      (a) The order of the Securities and Exchange Commission in

66-5  obedience to which the transfer or conveyance is made recites that

66-6  the transfer or conveyance is necessary or appropriate to effectuate

66-7  the provisions of section 11 of the Public Utility Holding Company

66-8  Act of 1935, 15 U.S.C. § 79k;

66-9      (b) The order specifies and itemizes the property which is

66-10  ordered to be transferred or conveyed; and

66-11     (c) The transfer or conveyance is made in obedience to the

66-12  order.

66-13     14.  A transfer to an educational foundation. As used in this

66-14  subsection, “educational foundation” has the meaning ascribed to it

66-15  in subsection 3 of NRS 388.750.

66-16     15.  A transfer to a university foundation. As used in this

66-17  subsection, “university foundation” has the meaning ascribed to it in

66-18  subsection 3 of NRS 396.405.

66-19     16.  A transfer, assignment or other conveyance of real property

66-20  to a corporation sole from another corporation sole. As used in this

66-21  subsection, “corporation sole” means a corporation which is

66-22  organized pursuant to the provisions of chapter 84 of NRS.

66-23     Sec. 139. NRS 375.090 is hereby amended to read as follows:

66-24      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

66-25  section 132 of this act do not apply to:

66-26     1.  A mere change in [identity, form or place of organization,

66-27  such as a transfer between a corporation and its parent corporation, a

66-28  subsidiary or an affiliated corporation if the affiliated corporation

66-29  has identical common ownership.] the name of the owner of the

66-30  property without a change in the ownership interest of the

66-31  property.

66-32     2.  A transfer of title to the United States, any territory or state

66-33  or any agency, department, instrumentality or political subdivision

66-34  thereof.

66-35     3.  A transfer of title recognizing the true status of ownership of

66-36  the real property.

66-37     4.  A transfer of title without consideration from one joint

66-38  tenant or tenant in common to one or more remaining joint tenants

66-39  or tenants in common.

66-40     5.  [A transfer of title to community property without

66-41  consideration when held in the name of one spouse to both spouses

66-42  as joint tenants or tenants in common, or as community property.

66-43     6.] A transfer of title between spouses, including gifts [.

67-1      7.  A transfer of title between spouses] , or to effect a property

67-2  settlement agreement or between former spouses in compliance with

67-3  a decree of divorce.

67-4      [8.] 6.  A transfer of title to or from a trust [, if the transfer is

67-5  made] without consideration [, and is made to or from:

67-6      (a) The trustor of the trust;

67-7      (b) The trustor’s legal representative; or

67-8      (c) A person related to the trustor in the first degree of

67-9  consanguinity.

67-10  As used in this subsection, “legal representative” has the meaning

67-11  ascribed to it in NRS 167.020.

67-12     9.] if a certificate of trust is presented at the time of transfer.

67-13     7.  Transfers, assignments or conveyances of unpatented mines

67-14  or mining claims.

67-15     [10.  A transfer, assignment or other conveyance of real

67-16  property to a corporation or other business organization if the person

67-17  conveying the property owns 100 percent of the corporation or

67-18  organization to which the conveyance is made.

67-19     11.] 8.  A transfer, assignment or other conveyance of real

67-20  property if the owner of the property is related to the person to

67-21  whom it is conveyed within the first degree of consanguinity.

67-22     [12.] 9.  The making, delivery or filing of conveyances of real

67-23  property to make effective any plan of reorganization or adjustment:

67-24     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

67-25  §§ 101 et seq.;

67-26     (b) Approved in an equity receivership proceeding involving a

67-27  railroad, as defined in the Bankruptcy Act; or

67-28     (c) Approved in an equity receivership proceeding involving a

67-29  corporation, as defined in the Bankruptcy Act,

67-30  if the making, delivery or filing of instruments of transfer or

67-31  conveyance occurs within 5 years after the date of the confirmation,

67-32  approval or change.

67-33     [13.] 10.  The making or delivery of conveyances of real

67-34  property to make effective any order of the Securities and Exchange

67-35  Commission if:

67-36     (a) The order of the Securities and Exchange Commission in

67-37  obedience to which the transfer or conveyance is made recites that

67-38  the transfer or conveyance is necessary or appropriate to effectuate

67-39  the provisions of section 11 of the Public Utility Holding Company

67-40  Act of 1935, 15 U.S.C. § 79k;

67-41     (b) The order specifies and itemizes the property which is

67-42  ordered to be transferred or conveyed; and

67-43     (c) The transfer or conveyance is made in obedience to the

67-44  order.

68-1      [14.] 11.  A transfer to an educational foundation. As used in

68-2  this subsection, “educational foundation” has the meaning ascribed

68-3  to it in subsection 3 of NRS 388.750.

68-4      [15.] 12.  A transfer to a university foundation. As used in this

68-5  subsection, “university foundation” has the meaning ascribed to it in

68-6  subsection 3 of NRS 396.405.

68-7      [16.  A transfer, assignment or other conveyance of real

68-8  property to a corporation sole from another corporation sole. As

68-9  used in this subsection, “corporation sole” means a corporation

68-10  which is organized pursuant to the provisions of chapter 84 of

68-11  NRS.]

68-12     Sec. 140. NRS 375.120 is hereby amended to read as follows:

68-13      375.120  The county recorder shall:

68-14     1.  Conduct and apply audits and other procedures for

68-15  enforcement as uniformly as is feasible.

68-16     2.  Collect [real property transfer] any tax that is due pursuant

68-17  to the provisions of this chapter in an equitable manner, so that

68-18  every taxpayer pays the full amount imposed by law.

68-19     Sec. 141. NRS 375.130 is hereby amended to read as follows:

68-20      375.130  1.  The county recorder may audit all records relating

68-21  to the collection and calculation of [the real property transfer tax.]

68-22  any tax imposed by this chapter. If the county recorder deems it

68-23  necessary to conduct an audit, the audit must be completed within 3

68-24  years after the date of the original recording of the document that

68-25  evidences the transfer of property for which the tax was imposed.

68-26     2.  The county recorder may issue subpoenas to require the

68-27  production of documents necessary for him to determine the amount

68-28  of [real property transfer] the tax due pursuant to this chapter or to

68-29  determine whether a person qualifies for an exemption from taxes

68-30  pursuant to this chapter. The county recorder may have the

68-31  subpoenas served, and upon application of the district attorney, to

68-32  any court of competent jurisdiction, enforced in the manner

68-33  provided by law for the service and enforcement of subpoenas in a

68-34  civil action.

68-35     Sec. 142. NRS 375.160 is hereby amended to read as follows:

68-36      375.160  1.  If any [real property transfer] tax imposed

68-37  pursuant to this chapter is not paid when due, the county may,

68-38  within 3 years after the date that the tax was due, record a certificate

68-39  in the office of the county recorder which states:

68-40     (a) The amount of the [real property transfer] tax and any

68-41  interest or penalties due;

68-42     (b) The name and address of the person who is liable for the

68-43  amount due as they appear on the records of the county; and

68-44     (c) That the county recorder has complied with all procedures

68-45  required by law for determining the amount due.

69-1      2.  From the time of the recording of the certificate, the amount

69-2  due, including interest and penalties, constitutes:

69-3      (a) A lien upon the real property for which the tax was due if the

69-4  person who owes the tax still owns the property; or

69-5      (b) A demand for payment if the property has been sold or

69-6  otherwise transferred to another person.

69-7      3.  The lien has the effect and priority of a judgment lien and

69-8  continues for 5 years after the time of the recording of the certificate

69-9  unless sooner released or otherwise discharged.

69-10     4.  Within 5 years after the date of recording the certificate or

69-11  within 5 years after the date of the last extension of the lien pursuant

69-12  to this subsection, the lien may be extended by recording a new

69-13  certificate in the office of the county recorder. From the time of

69-14  recording the new certificate, the lien is extended for 5 years, unless

69-15  sooner released or otherwise discharged.

69-16     Sec. 143. NRS 375.170 is hereby amended to read as follows:

69-17      375.170  1.  If a person is delinquent in the payment of [the

69-18  real property transfer] any tax imposed by this chapter or has not

69-19  paid the amount of a deficiency determination, the county may bring

69-20  an action in a court of this state, a court of any other state or a court

69-21  of the United States that has competent jurisdiction to collect the

69-22  delinquent or deficient amount, penalties and interest. The action:

69-23     (a) May not be brought if the decision that the payment is

69-24  delinquent or that there is a deficiency determination is on appeal to

69-25  a hearing officer pursuant to NRS 375.320.

69-26     (b) Must be brought not later than 3 years after the payment

69-27  became delinquent or the determination became final.

69-28     2.  The district attorney shall prosecute the action. The

69-29  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

69-30  Procedure and Nevada Rules of Appellate Procedure relating to

69-31  service of summons, pleadings, proofs, trials and appeals are

69-32  applicable to the proceedings. In the action, a writ of attachment

69-33  may issue. A bond or affidavit is not required before an attachment

69-34  may be issued.

69-35     3.  In an action, a certificate by the county recorder showing the

69-36  delinquency is prima facie evidence of:

69-37     (a) The determination of the tax or the amount of the tax;

69-38     (b) The delinquency of the amounts; and

69-39     (c) The compliance by the county recorder with all the

69-40  procedures required by law relating to the computation and

69-41  determination of the amounts.

69-42     Sec. 144. NRS 375.250 is hereby amended to read as follows:

69-43      375.250  1.  The Legislature hereby declares that each

69-44  taxpayer has the right:

70-1      (a) To be treated by officers and employees of the county

70-2  recorder with courtesy, fairness, uniformity, consistency and

70-3  common sense.

70-4      (b) To a prompt response from the county recorder to each

70-5  communication from the taxpayer.

70-6      (c) To provide the minimum documentation and other

70-7  information as may reasonably be required by the county recorder to

70-8  carry out his duties.

70-9      (d) To be notified, in writing, by the county recorder whenever

70-10  an officer or employee of the county recorder determines that the

70-11  taxpayer is entitled to an exemption or has been taxed more than is

70-12  required pursuant to this chapter.

70-13     (e) To written instructions indicating how the taxpayer may

70-14  petition for a refund for overpayment of [real property transfer] any

70-15  tax, interest or penalties.

70-16     (f) To recover an overpayment of [real property transfer] any tax

70-17  promptly upon the final determination of such an overpayment.

70-18     (g) To obtain specific advice from the county recorder

70-19  concerning [real property transfer] any tax.

70-20     (h) In any meeting with the county recorder, including an audit,

70-21  conference, interview or hearing:

70-22         (1) To an explanation by an officer, agent or employee of the

70-23  county recorder that describes the procedures to be followed and the

70-24  rights of the taxpayer thereunder;

70-25         (2) To be represented by himself or anyone who is otherwise

70-26  authorized by law to represent him before the county recorder;

70-27         (3) To make an audio recording using the taxpayer’s

70-28  equipment and at the taxpayer’s expense; and

70-29         (4) To receive a copy of any document or audio recording

70-30  made by or in the possession of the county recorder relating to the

70-31  determination or collection of any tax for which the taxpayer is

70-32  assessed pursuant to this chapter, upon payment of the actual cost to

70-33  the county recorder of making the copy.

70-34     (i) To a full explanation of the authority of the county recorder

70-35  to collect the [real property transfer] tax or to collect a delinquent

70-36  [real property transfer] tax, including, without limitation, the

70-37  procedures and notices for review and appeal that are required for

70-38  the protection of the taxpayer. An explanation which meets the

70-39  requirements of this section must also be included with each notice

70-40  to a taxpayer that an audit will be conducted by the county.

70-41     (j) To the immediate release of any lien which the county

70-42  recorder has placed on real property for the nonpayment of [the real

70-43  property transfer] a tax when:

70-44         (1) The tax is paid;

70-45         (2) The period of limitation for collecting the tax expires;

71-1          (3) The lien is the result of an error by the county recorder;

71-2          (4) The county recorder determines that the taxes, interest

71-3  and penalties are secured sufficiently by a lien on other real

71-4  property;

71-5          (5) The release or subordination of the lien will not

71-6  jeopardize the collection of the taxes, interest and penalties; or

71-7          (6) The release of the lien will facilitate the collection of the

71-8  taxes, interest and penalties.

71-9      (k) To be free from harassment and intimidation by an officer or

71-10  employee of the county recorder for any reason.

71-11     2.  The provisions of this chapter governing the administration

71-12  and collection of taxes by the county recorder must not be construed

71-13  in such a manner as to interfere or conflict with the provisions of

71-14  this section or any applicable regulations.

71-15     3.  The provisions of this section apply to the administration

71-16  and collection of taxes pursuant to this chapter.

71-17     Sec. 145. NRS 375.270 is hereby amended to read as follows:

71-18      375.270  The county recorder shall provide each taxpayer who

71-19  it determines may be liable for taxes pursuant to this chapter with

71-20  simplified written instructions concerning the rights and

71-21  responsibilities of the taxpayer, including the:

71-22     1.  Keeping of records sufficient for audit purposes;

71-23     2.  Procedures for paying [the real property transfer tax;] any

71-24  taxes that are due; and

71-25     3.  Procedures for challenging any liability for [real property

71-26  transfer] any tax, penalties or interest and for requesting refunds of

71-27  any erroneously paid [real property transfer] tax, including the steps

71-28  for appealing a denial thereof.

71-29     Sec. 146. NRS 375.290 is hereby amended to read as follows:

71-30      375.290  A taxpayer is entitled to receive on any overpayment

71-31  of [the real property transfer] any tax imposed by this chapter a

71-32  refund together with interest at a rate determined pursuant to NRS

71-33  17.130. No interest is allowed on a refund of any penalties or

71-34  interest on the [real property transfer] tax that is paid by a taxpayer.

71-35     Sec. 147. NRS 375.300 is hereby amended to read as follows:

71-36      375.300  The county recorder shall provide a taxpayer with a

71-37  response to any written request submitted by the taxpayer that

71-38  relates to a [real property transfer] tax imposed by this chapter

71-39  within 30 days after the county treasurer receives the request.

71-40     Sec. 148.  NRS 375.330 is hereby amended to read as follows:

71-41      375.330  1.  The county recorder may waive any [real property

71-42  transfer] tax, penalty and interest owed by the taxpayer pursuant to

71-43  this chapter, other than the tax imposed by section 132 of this act,

71-44  if the taxpayer meets the criteria adopted by regulation. If a waiver

72-1  is granted pursuant to this subsection, the county shall prepare and

72-2  maintain on file a statement that contains:

72-3      (a) The reason for the waiver;

72-4      (b) The amount of the tax, penalty and interest owed by the

72-5  taxpayer; and

72-6      (c) The amount of the tax, penalty and interest waived by the

72-7  county.

72-8      2.  If the county recorder or a designated hearing officer finds

72-9  that the failure of a person to make a timely payment of [the real

72-10  property transfer] any tax imposed is the result of circumstances

72-11  beyond his control and occurred despite the exercise of ordinary

72-12  care and without intent to avoid such payment, the county recorder

72-13  may relieve him of all or part of any interest or penalty , or both.

72-14     3.  If a person proves to the satisfaction of the county recorder

72-15  that he has in good faith remitted the [real property transfer] tax in

72-16  reliance upon written advice provided by an officer or employee of

72-17  the county recorder, an opinion of the district attorney or Attorney

72-18  General, or the written results of an audit of his records conducted

72-19  by the county recorder, the county recorder may not require the

72-20  taxpayer to pay delinquent taxes, penalties or interest if the county

72-21  recorder determines after the completion of a subsequent audit that

72-22  the taxes the taxpayer remitted were deficient.

72-23     Sec. 149.  NRS 376A.040 is hereby amended to read as

72-24  follows:

72-25      376A.040  1.  In addition to all other taxes imposed on the

72-26  revenues from retail sales, a board of county commissioners of a

72-27  county whose population is less than 400,000 may by ordinance, but

72-28  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

72-29  1 percent of the gross receipts of any retailer from the sale of all

72-30  tangible personal property sold at retail, or stored, used or otherwise

72-31  consumed in the county, after receiving the approval of a majority

72-32  of the registered voters of the county voting on the question at a

72-33  primary, general or special election. The question may be combined

72-34  with questions submitted pursuant to NRS [375.025, 376A.050 and

72-35  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

72-36  both.

72-37     2.  If a county imposes a sales tax pursuant to this section and

72-38  NRS 376A.050, the combined additional sales tax must not exceed

72-39  1/4 of 1 percent. A tax imposed pursuant to this section applies

72-40  throughout the county, including incorporated cities in the county.

72-41     3.  Before the election may occur, an open-space plan must be

72-42  adopted by the board of county commissioners pursuant to NRS

72-43  376A.020 and the adopted open-space plan must be endorsed by

72-44  resolution by the city council of each incorporated city within the

72-45  county.

73-1      4.  All fees, taxes, interest and penalties imposed and all

73-2  amounts of tax required to be paid pursuant to this section must be

73-3  paid to the Department of Taxation in the form of remittances

73-4  payable to the Department of Taxation. The Department of Taxation

73-5  shall deposit the payments with the State Treasurer for credit to the

73-6  Sales and Use Tax Account in the State General Fund. The State

73-7  Controller, acting upon the collection data furnished by the

73-8  Department of Taxation, shall transfer monthly all fees, taxes,

73-9  interest and penalties collected during the preceding month to the

73-10  Intergovernmental Fund and remit the money to the county

73-11  treasurer.

73-12     5.  The money received from the tax imposed pursuant to

73-13  subsection 4 must be retained by the county, or remitted to a city or

73-14  general improvement district in the county. The money received by

73-15  a county, city or general improvement district pursuant to this

73-16  section must only be used to pay the cost of:

73-17     (a) The acquisition of land in fee simple for development and

73-18  use as open-space land;

73-19     (b) The acquisition of the development rights of land identified

73-20  as open-space land;

73-21     (c) The creation of a trust fund for the acquisition of land or

73-22  development rights of land pursuant to paragraphs (a) and (b);

73-23     (d) The principal and interest on notes, bonds or other

73-24  obligations issued by the county, city or general improvement

73-25  district for the acquisition of land or development rights of land

73-26  pursuant to paragraphs (a) and (b); or

73-27     (e) Any combination of the uses set forth in paragraphs (a) to

73-28  (d), inclusive.

73-29     6.  The money received from the tax imposed pursuant to this

73-30  section and any applicable penalty or interest must not be used for

73-31  any neighborhood or community park or facility.

73-32     7.  Any money used for the purposes described in this section

73-33  must be used in a manner:

73-34     (a) That is consistent with the provisions of the open-space plan

73-35  adopted pursuant to NRS 376A.020; and

73-36     (b) That provides an equitable allocation of the money among

73-37  the county and the incorporated cities within the county.

73-38     Sec. 150.  NRS 376A.040 is hereby amended to read as

73-39  follows:

73-40      376A.040  1.  In addition to all other taxes imposed on the

73-41  revenues from retail sales, a board of county commissioners of a

73-42  county whose population is 100,000 or more but less than 400,000,

73-43  may by ordinance, but not as in a case of emergency, impose a tax at

73-44  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

73-45  from the sale of all tangible personal property sold at retail, or

74-1  stored, used or otherwise consumed in the county, after receiving

74-2  the approval of a majority of the registered voters of the county

74-3  voting on the question at a primary, general or special election. The

74-4  question may be combined with questions submitted pursuant to

74-5  NRS [375.025, 376A.050 and 376A.070 or any combination

74-6  thereof.] 376A.050 or 376A.070, or both.

74-7      2.  If a county imposes a sales tax pursuant to this section and

74-8  NRS 376A.050, the combined additional sales tax must not exceed

74-9  1/4 of 1 percent. A tax imposed pursuant to this section applies

74-10  throughout the county, including incorporated cities in the county.

74-11     3.  Before the election may occur, an open-space plan must be

74-12  adopted by the board of county commissioners pursuant to NRS

74-13  376A.020 and the adopted open-space plan must be endorsed by

74-14  resolution by the city council of each incorporated city within the

74-15  county.

74-16     4.  All fees, taxes, interest and penalties imposed and all

74-17  amounts of tax required to be paid pursuant to this section must be

74-18  paid to the Department of Taxation in the form of remittances

74-19  payable to the Department of Taxation. The Department of Taxation

74-20  shall deposit the payments with the State Treasurer for credit to the

74-21  Sales and Use Tax Account in the State General Fund. The State

74-22  Controller, acting upon the collection data furnished by the

74-23  Department of Taxation, shall transfer monthly all fees, taxes,

74-24  interest and penalties collected during the preceding month to the

74-25  Intergovernmental Fund and remit the money to the county

74-26  treasurer.

74-27     5.  The money received from the tax imposed pursuant to

74-28  subsection 4 must be retained by the county, or remitted to a city or

74-29  general improvement district in the county. The money received by

74-30  a county, city or general improvement district pursuant to this

74-31  section must only be used to pay the cost of:

74-32     (a) The acquisition of land in fee simple for development and

74-33  use as open-space land;

74-34     (b) The acquisition of the development rights of land identified

74-35  as open-space land;

74-36     (c) The creation of a trust fund for the acquisition of land or

74-37  development rights of land pursuant to paragraphs (a) and (b);

74-38     (d) The principal and interest on notes, bonds or other

74-39  obligations issued by the county, city or general improvement

74-40  district for the acquisition of land or development rights of land

74-41  pursuant to paragraphs (a) and (b); or

74-42     (e) Any combination of the uses set forth in paragraphs (a) to

74-43  (d), inclusive.

75-1      6.  The money received from the tax imposed pursuant to this

75-2  section and any applicable penalty or interest must not be used for

75-3  any neighborhood or community park or facility.

75-4      7.  Any money used for the purposes described in this section

75-5  must be used in a manner:

75-6      (a) That is consistent with the provisions of the open-space plan

75-7  adopted pursuant to NRS 376A.020; and

75-8      (b) That provides an equitable allocation of the money among

75-9  the county and the incorporated cities within the county.

75-10     Sec. 151.  NRS 376A.050 is hereby amended to read as

75-11  follows:

75-12      376A.050  1.  Except as otherwise provided in subsection 2, in

75-13  addition to all other taxes imposed on the revenues from retail sales,

75-14  a board of county commissioners in each county whose population

75-15  is less than 400,000 may by ordinance, but not as in a case of

75-16  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

75-17  gross receipts of any retailer from the sale of all tangible personal

75-18  property sold at retail, or stored, used or otherwise consumed in the

75-19  county, after receiving the approval of a majority of the registered

75-20  voters of the county voting on the question at a primary, general or

75-21  special election. The question may be combined with questions

75-22  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

75-23  any combination thereof.] 376A.040 or 376A.070, or both.

75-24     2.  If a county imposes a sales tax pursuant to this section and

75-25  NRS 376A.040, the combined additional sales tax must not exceed

75-26  1/4 of 1 percent. A tax imposed pursuant to this section applies

75-27  throughout the county, including incorporated cities in the county.

75-28     3.  Before the election occurs, an open-space plan must be

75-29  adopted by the board of county commissioners pursuant to NRS

75-30  376A.020 and the adopted open-space plan must be endorsed by

75-31  resolution by the city council of each incorporated city in the

75-32  county.

75-33     4.  All fees, taxes, interest and penalties imposed and all

75-34  amounts of tax required to be paid pursuant to this section must be

75-35  paid to the Department of Taxation in the form of remittances

75-36  payable to the Department of Taxation. The Department of Taxation

75-37  shall deposit the payments with the State Treasurer for credit to the

75-38  Sales and Use Tax Account in the State General Fund. The State

75-39  Controller, acting upon the collection data furnished by the

75-40  Department of Taxation, shall transfer monthly all fees, taxes,

75-41  interest and penalties collected during the preceding month to the

75-42  Intergovernmental Fund and remit the money to the county

75-43  treasurer.

 

 

76-1      Sec. 152.  NRS 376A.050 is hereby amended to read as

76-2  follows:

76-3      376A.050  1.  Except as otherwise provided in subsection 2, in

76-4  addition to all other taxes imposed on the revenues from retail sales,

76-5  a board of county commissioners in each county whose population

76-6  is 100,000 or more but less than 400,000, may by ordinance, but not

76-7  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

76-8  percent of the gross receipts of any retailer from the sale of all

76-9  tangible personal property sold at retail, or stored, used or otherwise

76-10  consumed in the county, after receiving the approval of a majority

76-11  of the registered voters of the county voting on the question at a

76-12  primary, general or special election. The question may be combined

76-13  with questions submitted pursuant to NRS [375.025, 376A.040 and

76-14  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

76-15  both.

76-16     2.  If a county imposes a sales tax pursuant to this section and

76-17  NRS 376A.040, the combined additional sales tax must not exceed

76-18  1/4 of 1 percent. A tax imposed pursuant to this section applies

76-19  throughout the county, including incorporated cities in the county.

76-20     3.  Before the election occurs, an open-space plan must be

76-21  adopted by the board of county commissioners pursuant to NRS

76-22  376A.020 and the adopted open-space plan must be endorsed by

76-23  resolution by the city council of each incorporated city in the

76-24  county.

76-25     4.  All fees, taxes, interest and penalties imposed and all

76-26  amounts of tax required to be paid pursuant to this section must be

76-27  paid to the Department of Taxation in the form of remittances

76-28  payable to the Department of Taxation. The Department of Taxation

76-29  shall deposit the payments with the State Treasurer for credit to the

76-30  Sales and Use Tax Account in the State General Fund. The State

76-31  Controller, acting upon the collection data furnished by the

76-32  Department of Taxation, shall transfer monthly all fees, taxes,

76-33  interest and penalties collected during the preceding month to the

76-34  Intergovernmental Fund and remit the money to the county

76-35  treasurer.

76-36     Sec. 153.  NRS 376A.070 is hereby amended to read as

76-37  follows:

76-38      376A.070  1.  The board of county commissioners in a county

76-39  whose population is less than 400,000 may levy an ad valorem tax at

76-40  the rate of up to 1 cent on each $100 of assessed valuation upon all

76-41  taxable property in the county after receiving the approval of a

76-42  majority of the registered voters of the county voting on the question

76-43  at a primary, general or special election. The question may be

76-44  combined with questions submitted pursuant to NRS [375.025,

76-45  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

77-1  376A.050, or both. A tax imposed pursuant to this section applies

77-2  throughout the county, including incorporated cities in the county.

77-3      2.  The Department of Taxation shall add an amount equal to

77-4  the rate of any tax imposed pursuant to this section multiplied by the

77-5  total assessed valuation of the county to the allowed revenue from

77-6  taxes ad valorem of the county.

77-7      3.  Before the tax is imposed, an open-space plan must be

77-8  adopted by the board of county commissioners pursuant to NRS

77-9  376A.020 and the adopted open-space plan must be endorsed by

77-10  resolution by the city council of each incorporated city within the

77-11  county.

77-12     Sec. 154.  NRS 376A.070 is hereby amended to read as

77-13  follows:

77-14      376A.070  1.  The board of county commissioners in a county

77-15  whose population is 100,000 or more but less than 400,000, may

77-16  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

77-17  assessed valuation upon all taxable property in the county after

77-18  receiving the approval of a majority of the registered voters of the

77-19  county voting on the question at a primary, general or special

77-20  election. The question may be combined with questions submitted

77-21  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

77-22  combination thereof.] 376A.040 or 376A.050, or both. A tax

77-23  imposed pursuant to this section applies throughout the county,

77-24  including incorporated cities in the county.

77-25     2.  The Department of Taxation shall add an amount equal to

77-26  the rate of any tax imposed pursuant to this section multiplied by the

77-27  total assessed valuation of the county to the allowed revenue from

77-28  taxes ad valorem of the county.

77-29     3.  Before the tax is imposed, an open-space plan must be

77-30  adopted by the board of county commissioners pursuant to NRS

77-31  376A.020 and the adopted open-space plan must be endorsed by

77-32  resolution by the city council of each incorporated city within the

77-33  county.

77-34     Sec. 155.  NRS 78.150 is hereby amended to read as follows:

77-35      78.150  1.  A corporation organized pursuant to the laws of

77-36  this state shall, on or before the first day of the second month after

77-37  the filing of its articles of incorporation with the Secretary of State,

77-38  file with the Secretary of State a list, on a form furnished by him,

77-39  containing:

77-40     (a) The name of the corporation;

77-41     (b) The file number of the corporation, if known;

77-42     (c) The names and titles of the president, secretary, treasurer and

77-43  of all the directors of the corporation;

78-1      (d) The mailing or street address, either residence or business, of

78-2  each officer and director listed, following the name of the officer or

78-3  director;

78-4      (e) The name and street address of the resident agent of the

78-5  corporation; and

78-6      (f) The signature of an officer of the corporation certifying that

78-7  the list is true, complete and accurate.

78-8      2.  The corporation shall annually thereafter, on or before the

78-9  last day of the month in which the anniversary date of incorporation

78-10  occurs in each year, file with the Secretary of State, on a form

78-11  furnished by him, an annual list containing all of the information

78-12  required in subsection 1.

78-13     3.  Each list required by subsection 1 or 2 must be accompanied

78-14  by a declaration under penalty of perjury that the corporation has

78-15  complied with the provisions of [chapter 364A of NRS.] section 101

78-16  of this act.

78-17     4.  Upon filing the list required by:

78-18     (a) Subsection 1, the corporation shall pay to the Secretary of

78-19  State a fee of $165.

78-20     (b) Subsection 2, the corporation shall pay to the Secretary of

78-21  State a fee of $85.

78-22     5.  The Secretary of State shall, 60 days before the last day for

78-23  filing each annual list required by subsection 2, cause to be mailed

78-24  to each corporation which is required to comply with the provisions

78-25  of NRS 78.150 to 78.185, inclusive, and which has not become

78-26  delinquent, a notice of the fee due pursuant to subsection 4 and a

78-27  reminder to file the annual list required by subsection 2. Failure of

78-28  any corporation to receive a notice or form does not excuse it from

78-29  the penalty imposed by law.

78-30     6.  If the list to be filed pursuant to the provisions of subsection

78-31  1 or 2 is defective in any respect or the fee required by subsection 4

78-32  or 8 is not paid, the Secretary of State may return the list for

78-33  correction or payment.

78-34     7.  An annual list for a corporation not in default which is

78-35  received by the Secretary of State more than 60 days before its due

78-36  date shall be deemed an amended list for the previous year and must

78-37  be accompanied by a fee of $85 for filing. A payment submitted

78-38  pursuant to this subsection does not satisfy the requirements of

78-39  subsection 2 for the year to which the due date is applicable.

78-40     8.  If the corporation is an association as defined in NRS

78-41  116.110315, the Secretary of State shall not accept the filing

78-42  required by this section unless it is accompanied by evidence of the

78-43  payment of the fee required to be paid pursuant to NRS 116.31155

78-44  that is provided to the association pursuant to subsection 4 of that

78-45  section.

79-1      Sec. 156.  NRS 80.110 is hereby amended to read as follows:

79-2      80.110  1.  Each foreign corporation doing business in this

79-3  state shall, on or before the first day of the second month after the

79-4  filing of its certificate of corporate existence with the Secretary of

79-5  State, and annually thereafter on or before the last day of the month

79-6  in which the anniversary date of its qualification to do business in

79-7  this state occurs in each year, file with the Secretary of State a list,

79-8  on a form furnished by him, that contains:

79-9      (a) The names of its president, secretary and treasurer or their

79-10  equivalent, and all of its directors;

79-11     (b) A designation of its resident agent in this state; and

79-12     (c) The signature of an officer of the corporation.

79-13  Each list filed pursuant to this subsection must be accompanied by a

79-14  declaration under penalty of perjury that the foreign corporation has

79-15  complied with the provisions of [chapter 364A of NRS.] section 101

79-16  of this act.

79-17     2.  Upon filing:

79-18     (a) The initial list required by subsection 1, the corporation shall

79-19  pay to the Secretary of State a fee of $165.

79-20     (b) Each annual list required by subsection 1, the corporation

79-21  shall pay to the Secretary of State a fee of $85.

79-22     3.  The Secretary of State shall, 60 days before the last day for

79-23  filing each annual list required by subsection 1, cause to be mailed

79-24  to each corporation required to comply with the provisions of NRS

79-25  80.110 to 80.170, inclusive, which has not become delinquent, the

79-26  blank forms to be completed and filed with him. Failure of any

79-27  corporation to receive the forms does not excuse it from the penalty

79-28  imposed by the provisions of NRS 80.110 to 80.170, inclusive.

79-29     4.  An annual list for a corporation not in default which is

79-30  received by the Secretary of State more than 60 days before its due

79-31  date shall be deemed an amended list for the previous year and does

79-32  not satisfy the requirements of subsection 1 for the year to which the

79-33  due date is applicable.

79-34     Sec. 157.  NRS 86.263 is hereby amended to read as follows:

79-35      86.263  1.  A limited-liability company shall, on or before the

79-36  first day of the second month after the filing of its articles of

79-37  organization with the Secretary of State, file with the Secretary of

79-38  State, on a form furnished by him, a list that contains:

79-39     (a) The name of the limited-liability company;

79-40     (b) The file number of the limited-liability company, if known;

79-41     (c) The names and titles of all of its managers or, if there is no

79-42  manager, all of its managing members;

79-43     (d) The mailing or street address, either residence or business, of

79-44  each manager or managing member listed, following the name of

79-45  the manager or managing member;

80-1      (e) The name and street address of the resident agent of the

80-2  limited-liability company; and

80-3      (f) The signature of a manager or managing member of the

80-4  limited-liability company certifying that the list is true, complete

80-5  and accurate.

80-6      2.  The limited-liability company shall annually thereafter, on

80-7  or before the last day of the month in which the anniversary date of

80-8  its organization occurs, file with the Secretary of State, on a form

80-9  furnished by him, an amended list containing all of the information

80-10  required in subsection 1. If the limited-liability company has had no

80-11  changes in its managers or, if there is no manager, its managing

80-12  members, since its previous list was filed, no amended list need be

80-13  filed if a manager or managing member of the limited-liability

80-14  company certifies to the Secretary of State as a true and accurate

80-15  statement that no changes in the managers or managing members

80-16  have occurred.

80-17     3.  Each list required by subsection 1 and each list or

80-18  certification required by subsection 2 must be accompanied by a

80-19  declaration under penalty of perjury that the limited-liability

80-20  company has complied with the provisions of [chapter 364A of

80-21  NRS.] section 101 of this act.

80-22     4.  Upon filing:

80-23     (a) The initial list required by subsection 1, the limited-liability

80-24  company shall pay to the Secretary of State a fee of $165.

80-25     (b) Each annual list required by subsection 2 or certifying that

80-26  no changes have occurred, the limited-liability company shall pay to

80-27  the Secretary of State a fee of $85.

80-28     5.  The Secretary of State shall, 60 days before the last day for

80-29  filing each list required by subsection 2, cause to be mailed to each

80-30  limited-liability company required to comply with the provisions of

80-31  this section, which has not become delinquent, a notice of the fee

80-32  due under subsection 4 and a reminder to file a list required by

80-33  subsection 2 or a certification of no change. Failure of any company

80-34  to receive a notice or form does not excuse it from the penalty

80-35  imposed by law.

80-36     6.  If the list to be filed pursuant to the provisions of subsection

80-37  1 or 2 is defective or the fee required by subsection 4 is not paid, the

80-38  Secretary of State may return the list for correction or payment.

80-39     7.  An annual list for a limited-liability company not in default

80-40  received by the Secretary of State more than 60 days before its due

80-41  date shall be deemed an amended list for the previous year.

80-42     Sec. 158. NRS 87.510 is hereby amended to read as follows:

80-43      87.510  1.  A registered limited-liability partnership shall, on

80-44  or before the first day of the second month after the filing of its

80-45  certificate of registration with the Secretary of State, and annually

81-1  thereafter on or before the last day of the month in which the

81-2  anniversary date of the filing of its certificate of registration with the

81-3  Secretary of State occurs, file with the Secretary of State, on a form

81-4  furnished by him, a list that contains:

81-5      (a) The name of the registered limited-liability partnership;

81-6      (b) The file number of the registered limited-liability

81-7  partnership, if known;

81-8      (c) The names of all of its managing partners;

81-9      (d) The mailing or street address, either residence or business, of

81-10  each managing partner;

81-11     (e) The name and street address of the resident agent of the

81-12  registered limited-liability partnership; and

81-13     (f) The signature of a managing partner of the registered limited-

81-14  liability partnership certifying that the list is true, complete and

81-15  accurate.

81-16  Each list filed pursuant to this subsection must be accompanied by a

81-17  declaration under penalty of perjury that the registered limited-

81-18  liability partnership has complied with the provisions of [chapter

81-19  364A of NRS.] section 101 of this act.

81-20     2.  Upon filing:

81-21     (a) The initial list required by subsection 1, the registered

81-22  limited-liability partnership shall pay to the Secretary of State a fee

81-23  of $165.

81-24     (b) Each annual list required by subsection 1, the registered

81-25  limited-liability partnership shall pay to the Secretary of State a fee

81-26  of $85.

81-27     3.  The Secretary of State shall, at least 60 days before the last

81-28  day for filing each annual list required by subsection 1, cause to be

81-29  mailed to the registered limited-liability partnership a notice of the

81-30  fee due pursuant to subsection 2 and a reminder to file the annual

81-31  list required by subsection 1. The failure of any registered limited-

81-32  liability partnership to receive a notice or form does not excuse it

81-33  from complying with the provisions of this section.

81-34     4.  If the list to be filed pursuant to the provisions of subsection

81-35  1 is defective, or the fee required by subsection 2 is not paid, the

81-36  Secretary of State may return the list for correction or payment.

81-37     5.  An annual list that is filed by a registered limited-liability

81-38  partnership which is not in default more than 60 days before it is due

81-39  shall be deemed an amended list for the previous year and does not

81-40  satisfy the requirements of subsection 1 for the year to which the

81-41  due date is applicable.

81-42     Sec. 159. NRS 88.395 is hereby amended to read as follows:

81-43      88.395  1.  A limited partnership shall, on or before the first

81-44  day of the second month after the filing of its certificate of limited

81-45  partnership with the Secretary of State, and annually thereafter on or

82-1  before the last day of the month in which the anniversary date of the

82-2  filing of its certificate of limited partnership occurs, file with the

82-3  Secretary of State, on a form furnished by him, a list that contains:

82-4      (a) The name of the limited partnership;

82-5      (b) The file number of the limited partnership, if known;

82-6      (c) The names of all of its general partners;

82-7      (d) The mailing or street address, either residence or business, of

82-8  each general partner;

82-9      (e) The name and street address of the resident agent of the

82-10  limited partnership; and

82-11     (f) The signature of a general partner of the limited partnership

82-12  certifying that the list is true, complete and accurate.

82-13  Each list filed pursuant to this subsection must be accompanied by a

82-14  declaration under penalty of perjury that the limited partnership has

82-15  complied with the provisions of [chapter 364A of NRS.] section 101

82-16  of this act.

82-17     2.  Upon filing:

82-18     (a) The initial list required by subsection 1, the limited

82-19  partnership shall pay to the Secretary of State a fee of $165.

82-20     (b) Each annual list required by subsection 1, the limited

82-21  partnership shall pay to the Secretary of State a fee of $85.

82-22     3.  The Secretary of State shall, 60 days before the last day for

82-23  filing each annual list required by subsection 1, cause to be mailed

82-24  to each limited partnership required to comply with the provisions

82-25  of this section which has not become delinquent a notice of the fee

82-26  due pursuant to the provisions of subsection 2 and a reminder to file

82-27  the annual list. Failure of any limited partnership to receive a notice

82-28  or form does not excuse it from the penalty imposed by

82-29  NRS 88.400.

82-30     4.  If the list to be filed pursuant to the provisions of subsection

82-31  1 is defective or the fee required by subsection 2 is not paid, the

82-32  Secretary of State may return the list for correction or payment.

82-33     5.  An annual list for a limited partnership not in default that is

82-34  received by the Secretary of State more than 60 days before its due

82-35  date shall be deemed an amended list for the previous year and does

82-36  not satisfy the requirements of subsection 1 for the year to which the

82-37  due date is applicable.

82-38     6.  A filing made pursuant to this section does not satisfy the

82-39  provisions of NRS 88.355 and may not be substituted for filings

82-40  submitted pursuant to NRS 88.355.

82-41     Sec. 160. NRS 88A.600 is hereby amended to read as follows:

82-42      88A.600  1.  A business trust formed pursuant to this chapter

82-43  shall, on or before the first day of the second month after the filing

82-44  of its certificate of trust with the Secretary of State, and annually

82-45  thereafter on or before the last day of the month in which the

83-1  anniversary date of the filing of its certificate of trust with the

83-2  Secretary of State occurs, file with the Secretary of State, on a form

83-3  furnished by him, a list signed by at least one trustee that contains

83-4  the name and mailing address of its resident agent and at least one

83-5  trustee. Each list filed pursuant to this subsection must be

83-6  accompanied by a declaration under penalty of perjury that the

83-7  business trust has complied with the provisions of [chapter 364A of

83-8  NRS.] section 101 of this act.

83-9      2.  Upon filing:

83-10     (a) The initial list required by subsection 1, the business trust

83-11  shall pay to the Secretary of State a fee of $165.

83-12     (b) Each annual list required by subsection 1, the business trust

83-13  shall pay to the Secretary of State a fee of $85.

83-14     3.  The Secretary of State shall, 60 days before the last day for

83-15  filing each annual list required by subsection 1, cause to be mailed

83-16  to each business trust which is required to comply with the

83-17  provisions of NRS 88A.600 to 88A.660, inclusive, and which has

83-18  not become delinquent, the blank forms to be completed and filed

83-19  with him. Failure of a business trust to receive the forms does not

83-20  excuse it from the penalty imposed by law.

83-21     4.  An annual list for a business trust not in default which is

83-22  received by the Secretary of State more than 60 days before its due

83-23  date shall be deemed an amended list for the previous year.

83-24     Sec. 161. NRS 89.250 is hereby amended to read as follows:

83-25      89.250  1.  Except as otherwise provided in subsection 2, a

83-26  professional association shall, on or before the first day of the

83-27  second month after the filing of its articles of association with the

83-28  Secretary of State, and annually thereafter on or before the last day

83-29  of the month in which the anniversary date of its organization occurs

83-30  in each year, furnish a statement to the Secretary of State showing

83-31  the names and residence addresses of all members and employees in

83-32  the association and certifying that all members and employees are

83-33  licensed to render professional service in this state.

83-34     2.  A professional association organized and practicing pursuant

83-35  to the provisions of this chapter and NRS 623.349 shall, on or

83-36  before the first day of the second month after the filing of its articles

83-37  of association with the Secretary of State, and annually thereafter on

83-38  or before the last day of the month in which the anniversary date of

83-39  its organization occurs in each year, furnish a statement to the

83-40  Secretary of State:

83-41     (a) Showing the names and residence addresses of all members

83-42  and employees of the association who are licensed or otherwise

83-43  authorized by law to render professional service in this state;

84-1      (b) Certifying that all members and employees who render

84-2  professional service are licensed or otherwise authorized by law to

84-3  render professional service in this state; and

84-4      (c) Certifying that all members who are not licensed to render

84-5  professional service in this state do not render professional service

84-6  on behalf of the association except as authorized by law.

84-7      3.  Each statement filed pursuant to this section must be:

84-8      (a) Made on a form prescribed by the Secretary of State and

84-9  must not contain any fiscal or other information except that

84-10  expressly called for by this section.

84-11     (b) Signed by the chief executive officer of the association.

84-12     (c) Accompanied by a declaration under penalty of perjury that

84-13  the professional association has complied with the provisions of

84-14  [chapter 364A of NRS.] section 101 of this act.

84-15     4.  Upon filing:

84-16     (a) The initial statement required by this section, the association

84-17  shall pay to the Secretary of State a fee of $165.

84-18     (b) Each annual statement required by this section, the

84-19  association shall pay to the Secretary of State a fee of $85.

84-20     5.  As used in this section, “signed” means to have executed or

84-21  adopted a name, word or mark, including, without limitation, an

84-22  electronic signature as defined in NRS 719.100, with the present

84-23  intention to authenticate a document.

84-24     Sec. 162.  Chapter 218 of NRS is hereby amended by adding

84-25  thereto the provisions set forth as sections 163 to 168, inclusive, of

84-26  this act.

84-27     Sec. 163.  As used in sections 163 to 168, inclusive, of this

84-28  act, “Committee” means the Legislative Committee on Taxation,

84-29  Public Revenue and Tax Policy.

84-30     Sec. 164.  1.  There is hereby established a Legislative

84-31  Committee on Taxation, Public Revenue and Tax Policy

84-32  consisting of:

84-33     (a) The Speaker of the Assembly, or a member of the Assembly

84-34  designated by the Speaker of the Assembly;

84-35     (b) The Minority Leader of the Assembly, or a member of the

84-36  Assembly designated by the Minority Leader of the Assembly;

84-37     (c) The Majority Leader of the Senate, or a member of the

84-38  Senate designated by the Majority Leader of the Senate;

84-39     (d) The Minority Leader of the Senate, or a member of the

84-40  Senate designated by the Minority Leader of the Senate;

84-41     (e) Two members appointed by the Speaker of the Assembly

84-42  who were members of the Assembly Committee on Taxation

84-43  during the immediately preceding legislative session; and

85-1      (f) Two members appointed by the Majority Leader of the

85-2  Senate who were members of the Senate Committee on Taxation

85-3  during the immediately preceding legislative session.

85-4      2.  The members of the Committee shall elect a Chairman and

85-5  Vice Chairman from among their members. The Chairman must

85-6  be elected from one house of the Legislature and the Vice

85-7  Chairman from the other house. After the initial election of a

85-8  Chairman and Vice Chairman, each of those officers holds office

85-9  for a term of 2 years commencing on July 1 of each odd-numbered

85-10  year. If a vacancy occurs in the Chairmanship or Vice

85-11  Chairmanship, the members of the Committee shall elect a

85-12  replacement for the remainder of the unexpired term.

85-13     3.  Any member of the Committee who is not a candidate for

85-14  reelection or who is defeated for reelection continues to serve until

85-15  the convening of the next session of the Legislature.

85-16     4.  Vacancies on the Committee must be filled in the same

85-17  manner as the original appointments.

85-18     Sec. 165.  1.  The members of the Committee shall meet

85-19  throughout each year at the times and places specified by a call of

85-20  the Chairman or a majority of the Committee.

85-21     2.  The Director of the Legislative Counsel Bureau or his

85-22  designee shall act as the nonvoting recording Secretary.

85-23     3.  The Committee shall prescribe regulations for its own

85-24  management and government.

85-25     4.  Except as otherwise provided in subsection 5, five voting

85-26  members of the Committee constitute a quorum.

85-27     5.  Any recommended legislation proposed by the Committee

85-28  must be approved by a majority of the members of the Senate and

85-29  by a majority of the members of the Assembly serving on the

85-30  Committee.

85-31     6.  Except during a regular or special session of the

85-32  Legislature, the members of the Committee are entitled to receive

85-33  the compensation provided for a majority of the members of the

85-34  Legislature during the first 60 days of the preceding regular

85-35  session, the per diem allowance provided for state officers and

85-36  employees generally and the travel expenses provided pursuant to

85-37  NRS 218.2207 for each day or portion of a day of attendance at a

85-38  meeting of the Committee and while engaged in the business of

85-39  the Committee. The salaries and expenses paid pursuant to this

85-40  subsection and the expenses of the Committee must be paid from

85-41  the Legislative Fund.

85-42     Sec. 166.  The Committee may:

85-43     1.  Review and study:

85-44     (a) The specific taxes collected in this state;

86-1      (b) The implementation of any taxes, fees and other methods

86-2  for generating public revenue in this state;

86-3      (c) The impact of any changes to taxes, fees and other methods

86-4  for generating public revenue that result from legislation enacted

86-5  by the Legislature on the residents of this state and on the

86-6  businesses located in this state, doing business in this state or

86-7  considering locating in this state;

86-8      (d) The fiscal effects of any taxes, fees and other methods for

86-9  generating public revenue;

86-10     (e) Broad issues of tax policy and fiscal policy relevant to the

86-11  future of the State of Nevada; and

86-12     (f) Any other issues related to taxation, the generation of

86-13  public revenue, tax policy or fiscal policy which affect this state.

86-14     2.  Conduct investigations and hold hearings in connection

86-15  with its powers pursuant to this section.

86-16     3.  Contract with one or more consultants to obtain technical

86-17  advice concerning its review and study.

86-18     4.  Apply for any available grants and accept any gifts, grants

86-19  or donations and use any such gifts, grants or donations to aid the

86-20  Committee in exercising its powers pursuant to this section.

86-21     5.  Request that the Legislative Counsel Bureau assist in the

86-22  research, investigations, hearings, studies and reviews of the

86-23  Committee.

86-24     6.  Recommend to the Legislature, as a result of its review and

86-25  study, any appropriate legislation.

86-26     Sec. 167.  1.  If the Committee conducts investigations or

86-27  holds hearings pursuant to subsection 2 of section 166 of this act:

86-28     (a) The Secretary of the Committee or, in his absence, a

86-29  member designated by the Committee may administer oaths;

86-30     (b) The Secretary or Chairman of the Committee may cause

86-31  the deposition of witnesses, residing either within or outside of this

86-32  state, to be taken in the manner prescribed by rule of court for

86-33  taking depositions in civil actions in the district courts; and

86-34     (c) The Chairman of the Committee may issue subpoenas to

86-35  compel the attendance of witnesses and the production of books

86-36  and papers.

86-37     2.  If a witness refuses to attend or testify or produce books or

86-38  papers as required by the subpoena, the Chairman of the

86-39  Committee may report to the district court by a petition which sets

86-40  forth that:

86-41     (a) Due notice has been given of the time and place of

86-42  attendance of the witness or the production of the books or papers;

86-43     (b) The witness has been subpoenaed by the Committee

86-44  pursuant to this section; and

87-1      (c) The witness has failed or refused to attend or produce the

87-2  books or papers required by the subpoena before the Committee

87-3  that is named in the subpoena, or has refused to answer questions

87-4  propounded to him.

87-5  The petition may request an order of the court compelling the

87-6  witness to attend and testify or produce the books and papers

87-7  before the Committee.

87-8      3.  Upon such a petition, the court shall enter an order

87-9  directing the witness to appear before the court at a time and place

87-10  to be fixed by the court in its order, the time to be not more than

87-11  10 days after the date of the order, and to show cause why he has

87-12  not attended or testified or produced the books or papers before

87-13  the Committee. A certified copy of the order must be served upon

87-14  the witness.

87-15     4.  If it appears to the court that the subpoena was regularly

87-16  issued by the Committee, the court shall enter an order that the

87-17  witness appear before the Committee at the time and place fixed in

87-18  the order and testify or produce the required books or papers.

87-19  Failure to obey the order constitutes contempt of court.

87-20     Sec. 168.  Each witness who appears before the Committee by

87-21  its order, except a state officer or employee, is entitled to receive

87-22  for his attendance the fees and mileage provided for witnesses in

87-23  civil cases in the courts of record of this state. The fees and

87-24  mileage must be audited and paid upon the presentation of proper

87-25  claims sworn to by the witness and approved by the Secretary and

87-26  Chairman of the Committee.

87-27     Sec. 169.  NRS 218.53883 is hereby amended to read as

87-28  follows:

87-29      218.53883  1.  The Committee shall:

87-30     (a) Review the laws relating to the exemptions from and the

87-31  distribution of revenue generated by state and local taxes. In

87-32  conducting the review, the Committee [may] :

87-33         (1) May consider the purposes for which the various state

87-34  and local taxes were imposed, the actual use of the revenue

87-35  collected from the various state and local taxes , and any relief to the

87-36  taxpayers from the burden of the various state and local taxes that

87-37  may result from any possible recommendations of the Committee.

87-38         (2) Shall consider the purposes for which various

87-39  exemptions from those taxes were adopted, whether any of those

87-40  exemptions have become obsolete or no longer serve their

87-41  intended purpose, and whether any of those exemptions should be

87-42  repealed.

87-43     (b) Study whether removing the authority of the Board of

87-44  County Commissioners of Washoe County to impose a certain

88-1  additional governmental services tax is a prudent act which is in the

88-2  best interests of this state.

88-3      2.  In conducting its review of the laws relating to the

88-4  exemptions from and the distribution of revenue generated by state

88-5  and local taxes, the Committee may review:

88-6      (a) The exemptions and distribution of the revenue from:

88-7          (1) The local school support tax imposed by chapter 374 of

88-8  NRS;

88-9          (2) The tax on aviation fuel and motor vehicle fuel imposed

88-10  by or pursuant to chapter 365 of NRS;

88-11         (3) The tax on intoxicating liquor imposed by chapter 369 of

88-12  NRS;

88-13         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

88-14         (5) The tax on tobacco imposed by chapter 370 of NRS;

88-15         (6) The governmental services tax imposed by or pursuant to

88-16  chapter 371 of NRS;

88-17         (7) The tax imposed on gaming licensees by or pursuant to

88-18  chapter 463 of NRS;

88-19         (8) Property taxes imposed pursuant to chapter 361 of NRS;

88-20         (9) The tax on the transfer of real property imposed by or

88-21  pursuant to chapter 375 of NRS; and

88-22         (10) Any other state or local tax.

88-23     (b) The proper crediting of gasoline tax revenue if the collection

88-24  is moved to the terminal rack level.

88-25     3.  The Committee may:

88-26     (a) Conduct investigations and hold hearings in connection with

88-27  its review and study;

88-28     (b) Contract with one or more consultants to obtain technical

88-29  advice concerning the study conducted pursuant to NRS 218.53884;

88-30     (c) Apply for any available grants and accept any gifts, grants or

88-31  donations and use any such gifts, grants or donations to aid the

88-32  committee in carrying out its duties pursuant to this chapter;

88-33     (d) Direct the Legislative Counsel Bureau to assist in its

88-34  research, investigations, review and study; and

88-35     (e) Recommend to the Legislature, as a result of its review and

88-36  study, any appropriate legislation.

88-37     Sec. 170.  NRS 233B.039 is hereby amended to read as

88-38  follows:

88-39      233B.039  1.  The following agencies are entirely exempted

88-40  from the requirements of this chapter:

88-41     (a) The Governor.

88-42     (b) The Department of Corrections.

88-43     (c) The University and Community College System of Nevada.

88-44     (d) The Office of the Military.

89-1      (e) [The] Except as otherwise provided in section 38 of this act,

89-2  the State Gaming Control Board.

89-3      (f) The Nevada Gaming Commission.

89-4      (g) The Welfare Division of the Department of Human

89-5  Resources.

89-6      (h) The Division of Health Care Financing and Policy of the

89-7  Department of Human Resources.

89-8      (i) The State Board of Examiners acting pursuant to chapter 217

89-9  of NRS.

89-10     (j) Except as otherwise provided in NRS 533.365, the Office of

89-11  the State Engineer.

89-12     (k) The Division of Industrial Relations of the Department of

89-13  Business and Industry acting to enforce the provisions of NRS

89-14  618.375.

89-15     (l) The Administrator of the Division of Industrial Relations of

89-16  the Department of Business and Industry in establishing and

89-17  adjusting the schedule of fees and charges for accident benefits

89-18  pursuant to subsection 2 of NRS 616C.260.

89-19     (m) The Board to Review Claims in adopting resolutions to

89-20  carry out its duties pursuant to NRS 590.830.

89-21     2.  Except as otherwise provided in subsection 5 and NRS

89-22  391.323, the Department of Education, the Board of the Public

89-23  Employees’ Benefits Program and the Commission on Professional

89-24  Standards in Education are subject to the provisions of this chapter

89-25  for the purpose of adopting regulations but not with respect to any

89-26  contested case.

89-27     3.  The special provisions of:

89-28     (a) Chapter 612 of NRS for the distribution of regulations by

89-29  and the judicial review of decisions of the Employment Security

89-30  Division of the Department of Employment, Training and

89-31  Rehabilitation;

89-32     (b) Chapters 616A to 617, inclusive, of NRS for the

89-33  determination of contested claims;

89-34     (c) Chapter 703 of NRS for the judicial review of decisions of

89-35  the Public Utilities Commission of Nevada;

89-36     (d) Chapter 91 of NRS for the judicial review of decisions of the

89-37  Administrator of the Securities Division of the Office of the

89-38  Secretary of State; and

89-39     (e) NRS 90.800 for the use of summary orders in contested

89-40  cases,

89-41  prevail over the general provisions of this chapter.

89-42     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

89-43  233B.126 do not apply to the Department of Human Resources in

89-44  the adjudication of contested cases involving the issuance of letters

89-45  of approval for health facilities and agencies.

90-1      5.  The provisions of this chapter do not apply to:

90-2      (a) Any order for immediate action, including, but not limited

90-3  to, quarantine and the treatment or cleansing of infected or infested

90-4  animals, objects or premises, made under the authority of the State

90-5  Board of Agriculture, the State Board of Health or any other agency

90-6  of this state in the discharge of a responsibility for the preservation

90-7  of human or animal health or for insect or pest control;

90-8      (b) An extraordinary regulation of the State Board of Pharmacy

90-9  adopted pursuant to NRS 453.2184; or

90-10     (c) A regulation adopted by the State Board of Education

90-11  pursuant to NRS 392.644 or 394.1694.

90-12     6.  The State Board of Parole Commissioners is subject to the

90-13  provisions of this chapter for the purpose of adopting regulations but

90-14  not with respect to any contested case.

90-15     Sec. 171.  NRS 244.335 is hereby amended to read as follows:

90-16      244.335  1.  Except as otherwise provided in subsection 2, the

90-17  board of county commissioners may:

90-18     (a) Regulate all character of lawful trades, callings, industries,

90-19  occupations, professions and business conducted in its county

90-20  outside of the limits of incorporated cities and towns.

90-21     (b) Except as otherwise provided in NRS 244.3359 and 576.128,

90-22  fix, impose and collect a license tax for revenue or for regulation, or

90-23  for both revenue and regulation, on such trades, callings, industries,

90-24  occupations, professions and business.

90-25     2.  The county license boards have the exclusive power in their

90-26  respective counties to regulate entertainers employed by an

90-27  entertainment by referral service and the business of conducting a

90-28  dancing hall, escort service, entertainment by referral service or

90-29  gambling game or device permitted by law, outside of an

90-30  incorporated city. The county license boards may fix, impose and

90-31  collect license taxes for revenue or for regulation, or for both

90-32  revenue and regulation, on such employment and businesses.

90-33     3.  No license to engage in any type of business may be granted

90-34  unless the applicant for the license signs an affidavit affirming that

90-35  the business has complied with the provisions of [chapter 364A of

90-36  NRS.] section 101 of this act. The county license board shall

90-37  provide upon request an application for a business license pursuant

90-38  to [chapter 364A of NRS.] section 101 of this act.

90-39     4.  No license to engage in business as a seller of tangible

90-40  personal property may be granted unless the applicant for the license

90-41  presents written evidence that:

90-42     (a) The Department of Taxation has issued or will issue a permit

90-43  for this activity, and this evidence clearly identifies the business by

90-44  name; or

91-1      (b) Another regulatory agency of the State has issued or will

91-2  issue a license required for this activity.

91-3      5.  Any license tax levied for the purposes of NRS 244.3358 or

91-4  244A.597 to 244A.655, inclusive, constitutes a lien upon the real

91-5  and personal property of the business upon which the tax was levied

91-6  until the tax is paid. The lien has the same priority as a lien for

91-7  general taxes. The lien must be enforced in the following manner:

91-8      (a) By recording in the office of the county recorder, within 6

91-9  months after the date on which the tax became delinquent or was

91-10  otherwise determined to be due and owing, a notice of the tax lien

91-11  containing the following:

91-12         (1) The amount of tax due and the appropriate year;

91-13         (2) The name of the record owner of the property;

91-14         (3) A description of the property sufficient for identification;

91-15  and

91-16         (4) A verification by the oath of any member of the board of

91-17  county commissioners or the county fair and recreation board; and

91-18     (b) By an action for foreclosure against the property in the same

91-19  manner as an action for foreclosure of any other lien, commenced

91-20  within 2 years after the date of recording of the notice of the tax

91-21  lien, and accompanied by appropriate notice to other lienholders.

91-22     6.  The board of county commissioners may delegate the

91-23  authority to enforce liens from taxes levied for the purposes of NRS

91-24  244A.597 to 244A.655, inclusive, to the county fair and recreation

91-25  board. If the authority is so delegated, the board of county

91-26  commissioners shall revoke or suspend the license of a business

91-27  upon certification by the county fair and recreation board that the

91-28  license tax has become delinquent, and shall not reinstate the license

91-29  until the tax is paid. Except as otherwise provided in NRS 244.3357,

91-30  all information concerning license taxes levied by an ordinance

91-31  authorized by this section or other information concerning the

91-32  business affairs or operation of any licensee obtained as a result of

91-33  the payment of such license taxes or as the result of any audit or

91-34  examination of the books by any authorized employee of a county

91-35  fair and recreation board of the county for any license tax levied for

91-36  the purpose of NRS 244A.597 to 244A.655, inclusive, is

91-37  confidential and must not be disclosed by any member, officer or

91-38  employee of the county fair and recreation board or the county

91-39  imposing the license tax unless the disclosure is authorized by the

91-40  affirmative action of a majority of the members of the appropriate

91-41  county fair and recreation board. Continuing disclosure may be so

91-42  authorized under an agreement with the Department of Taxation for

91-43  the exchange of information concerning taxpayers.

 

 

92-1      Sec. 172.  NRS 268.095 is hereby amended to read as follows:

92-2      268.095  1.  The city council or other governing body of each

92-3  incorporated city in this state, whether organized under general law

92-4  or special charter, may:

92-5      (a) Except as otherwise provided in NRS 268.0968 and 576.128,

92-6  fix, impose and collect for revenues or for regulation, or both, a

92-7  license tax on all character of lawful trades, callings, industries,

92-8  occupations, professions and businesses conducted within its

92-9  corporate limits.

92-10     (b) Assign the proceeds of any one or more of such license taxes

92-11  to the county within which the city is situated for the purpose or

92-12  purposes of making the proceeds available to the county:

92-13         (1) As a pledge as additional security for the payment of any

92-14  general obligation bonds issued pursuant to NRS 244A.597 to

92-15  244A.655, inclusive;

92-16         (2) For redeeming any general obligation bonds issued

92-17  pursuant to NRS 244A.597 to 244A.655, inclusive;

92-18         (3) For defraying the costs of collecting or otherwise

92-19  administering any such license tax so assigned, of the county fair

92-20  and recreation board and of officers, agents and employees hired

92-21  thereby, and of incidentals incurred thereby;

92-22         (4) For operating and maintaining recreational facilities

92-23  under the jurisdiction of the county fair and recreation board;

92-24         (5) For improving, extending and bettering recreational

92-25  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

92-26         (6) For constructing, purchasing or otherwise acquiring such

92-27  recreational facilities.

92-28     (c) Pledge the proceeds of any tax imposed on the revenues from

92-29  the rental of transient lodging pursuant to this section for the

92-30  payment of any general or special obligations issued by the city for

92-31  a purpose authorized by the laws of this state.

92-32     (d) Use the proceeds of any tax imposed pursuant to this section

92-33  on the revenues from the rental of transient lodging:

92-34         (1) To pay the principal, interest or any other indebtedness

92-35  on any general or special obligations issued by the city pursuant to

92-36  the laws of this state;

92-37         (2) For the expense of operating or maintaining, or both, any

92-38  facilities of the city; and

92-39         (3) For any other purpose for which other money of the city

92-40  may be used.

92-41     2.  The proceeds of any tax imposed pursuant to this section

92-42  that are pledged for the repayment of general obligations may be

92-43  treated as “pledged revenues” for the purposes of NRS 350.020.

92-44     3.  No license to engage in any type of business may be granted

92-45  unless the applicant for the license signs an affidavit affirming that

93-1  the business has complied with the provisions of [chapter 364A of

93-2  NRS.] section 101 of this act. The city licensing agency shall

93-3  provide upon request an application for a business license pursuant

93-4  to [chapter 364A of NRS.] section 101 of this act.

93-5      4.  No license to engage in business as a seller of tangible

93-6  personal property may be granted unless the applicant for the license

93-7  presents written evidence that:

93-8      (a) The Department of Taxation has issued or will issue a permit

93-9  for this activity, and this evidence clearly identifies the business by

93-10  name; or

93-11     (b) Another regulatory agency of the State has issued or will

93-12  issue a license required for this activity.

93-13     5.  Any license tax levied under the provisions of this section

93-14  constitutes a lien upon the real and personal property of the business

93-15  upon which the tax was levied until the tax is paid. The lien has the

93-16  same priority as a lien for general taxes. The lien must be enforced

93-17  in the following manner:

93-18     (a) By recording in the office of the county recorder, within 6

93-19  months following the date on which the tax became delinquent or

93-20  was otherwise determined to be due and owing, a notice of the tax

93-21  lien containing the following:

93-22         (1) The amount of tax due and the appropriate year;

93-23         (2) The name of the record owner of the property;

93-24         (3) A description of the property sufficient for identification;

93-25  and

93-26         (4) A verification by the oath of any member of the board of

93-27  county commissioners or the county fair and recreation board; and

93-28     (b) By an action for foreclosure against such property in the

93-29  same manner as an action for foreclosure of any other lien,

93-30  commenced within 2 years after the date of recording of the notice

93-31  of the tax lien, and accompanied by appropriate notice to other

93-32  lienholders.

93-33     6.  The city council or other governing body of each

93-34  incorporated city may delegate the power and authority to enforce

93-35  such liens to the county fair and recreation board. If the authority is

93-36  so delegated, the governing body shall revoke or suspend the license

93-37  of a business upon certification by the board that the license tax has

93-38  become delinquent, and shall not reinstate the license until the tax is

93-39  paid. Except as otherwise provided in NRS 268.0966, all

93-40  information concerning license taxes levied by an ordinance

93-41  authorized by this section or other information concerning the

93-42  business affairs or operation of any licensee obtained as a result of

93-43  the payment of those license taxes or as the result of any audit or

93-44  examination of the books of the city by any authorized employee of

93-45  a county fair and recreation board for any license tax levied for the

94-1  purpose of NRS 244A.597 to 244A.655, inclusive, is confidential

94-2  and must not be disclosed by any member, official or employee of

94-3  the county fair and recreation board or the city imposing the license

94-4  tax unless the disclosure is authorized by the affirmative action of a

94-5  majority of the members of the appropriate county fair and

94-6  recreation board. Continuing disclosure may be so authorized under

94-7  an agreement with the Department of Taxation for the exchange of

94-8  information concerning taxpayers.

94-9      7.  The powers conferred by this section are in addition and

94-10  supplemental to, and not in substitution for, and the limitations

94-11  imposed by this section do not affect the powers conferred by, any

94-12  other law. No part of this section repeals or affects any other law or

94-13  any part thereof, it being intended that this section provide a

94-14  separate method of accomplishing its objectives, and not an

94-15  exclusive one.

94-16     Sec. 173.  Chapter 338 of NRS is hereby amended by adding

94-17  thereto a new section to read as follows:

94-18     A public body shall include in each contract for the

94-19  construction, alteration or repair of any public work a clause

94-20  requiring each contractor, subcontractor and other person who

94-21  provides labor, equipment, materials, supplies or services for the

94-22  public work to comply with the requirements of all applicable state

94-23  and local laws, including, without limitation, any applicable

94-24  licensing requirements and requirements for the payment of sales

94-25  and use taxes on equipment, materials and supplies provided for

94-26  the public work.

94-27     Sec. 174.  Chapter 353 of NRS is hereby amended by adding

94-28  thereto a new section to read as follows:

94-29      “Account” means the Disaster Relief Account created by NRS

94-30  353.2735.

94-31     Sec. 175.  NRS 353.1465 is hereby amended to read as

94-32  follows:

94-33      353.1465  1.  Upon approval of the State Board of Finance, a

94-34  state agency may enter into contracts with issuers of credit cards or

94-35  debit cards or operators of systems that provide for the electronic

94-36  transfer of money to provide for the acceptance of credit cards, debit

94-37  cards or electronic transfers of money by the agency:

94-38     (a) For the payment of money owed to the agency for taxes,

94-39  interest, penalties or any other obligation; or

94-40     (b) In payment for goods or services.

94-41     2.  Before a state agency may enter into a contract pursuant to

94-42  subsection 1, the agency must submit the proposed contract to the

94-43  State Treasurer for his review and transmittal to the State Board of

94-44  Finance.

95-1      3.  Except as otherwise provided in subsection 4, if the issuer or

95-2  operator charges the state agency a fee for each use of a credit card

95-3  or debit card or for each electronic transfer of money, the state

95-4  agency may require the cardholder or the person requesting the

95-5  electronic transfer of money to pay a fee[,] which must not exceed

95-6  the amount charged to the state agency by the issuer or operator.

95-7      4.  A state agency that is required to pay a fee charged by the

95-8  issuer or operator for the use of a credit card or debit card or for an

95-9  electronic transfer of money may, pursuant to NRS 353.148, file a

95-10  claim with the Director of the Department of Administration for

95-11  reimbursement of the fees paid to the issuer or operator during the

95-12  immediately preceding quarter.

95-13     5.  The Director of the Department of Administration shall

95-14  adopt regulations providing for the submission of payments to

95-15  state agencies pursuant to contracts authorized by this section.

95-16  The regulations must not conflict with a regulation adopted

95-17  pursuant to NRS 360A.020 or section 95 of this act.

95-18     6.  As used in this section:

95-19     (a) “Cardholder” means the person or organization named on the

95-20  face of a credit card or debit card to whom or for whose benefit the

95-21  credit card or debit card is issued by an issuer.

95-22     (b) “Credit card” means any instrument or device, whether

95-23  known as a credit card or credit plate[,] or by any other name,

95-24  issued with or without a fee by an issuer for the use of the

95-25  cardholder in obtaining money, property, goods, services or

95-26  anything else of value on credit.

95-27     (c) “Debit card” means any instrument or device, whether

95-28  known as a debit card or by any other name, issued with or without

95-29  a fee by an issuer for the use of the cardholder in depositing,

95-30  obtaining or transferring funds.

95-31     (d) “Electronic transfer of money” has the meaning ascribed to it

95-32  in NRS 463.01473.

95-33     (e) “Issuer” means a business organization, financial institution

95-34  or authorized agent of a business organization or financial institution

95-35  that issues a credit card or debit card.

95-36     Sec. 176.  NRS 353.210 is hereby amended to read as follows:

95-37      353.210  1.  Except as otherwise provided in subsection 6, on

95-38  or before September 1 of each even-numbered year, all departments,

95-39  institutions and other agencies of the Executive Department of the

95-40  State Government, and all agencies of the Executive Department of

95-41  the State Government receiving state money, fees or other money

95-42  under the authority of the State, including those operating on money

95-43  designated for specific purposes by the Nevada Constitution or

95-44  otherwise, shall prepare, on blanks furnished them by the Chief, and

95-45  submit to the Chief [estimates] :

96-1      (a) The number of positions within the department, institution

96-2  or agency that have been vacant for at least 12 months, the

96-3  number of months each such position has been vacant and the

96-4  reasons for each such vacancy; and

96-5      (b) Estimates of their expenditure requirements, together with

96-6  all anticipated income from fees and all other sources, for the next 2

96-7  fiscal years compared with the corresponding figures of the last

96-8  completed fiscal year and the estimated figures for the current fiscal

96-9  year.

96-10     2.  The Chief shall direct that one copy of the forms submitted

96-11  pursuant to subsection 1, accompanied by every supporting schedule

96-12  and any other related material, be delivered directly to the Fiscal

96-13  Analysis Division of the Legislative Counsel Bureau on or before

96-14  September 1 of each even-numbered year.

96-15     3.  The Budget Division of the Department of Administration

96-16  shall give advance notice to the Fiscal Analysis Division of the

96-17  Legislative Counsel Bureau of any conference between the Budget

96-18  Division of the Department of Administration and personnel of

96-19  other state agencies regarding budget estimates. A fiscal analyst of

96-20  the Legislative Counsel Bureau or his designated representative may

96-21  attend any such conference.

96-22     4.  The estimates of expenditure requirements submitted

96-23  pursuant to subsection 1 must be classified to set forth the data of

96-24  funds, organizational units, and the character and objects of

96-25  expenditures, and must include a mission statement and

96-26  measurement indicators for each program. The organizational units

96-27  may be subclassified by functions and activities, or in any other

96-28  manner at the discretion of the Chief.

96-29     5.  If any department, institution or other agency of the

96-30  Executive Department of the State Government, whether its money

96-31  is derived from state money or from other money collected under

96-32  the authority of the State, fails or neglects to submit estimates of its

96-33  expenditure requirements as provided in this section, the Chief may,

96-34  from any data at hand in his office or which he may examine or

96-35  obtain elsewhere, make and enter a proposed budget for the

96-36  department, institution or agency in accordance with the data.

96-37     6.  Agencies, bureaus, commissions and officers of the

96-38  Legislative Department, the Public Employees’ Retirement System

96-39  and the Judicial Department of the State Government shall submit to

96-40  the Chief for his information in preparing the proposed executive

96-41  budget the budgets which they propose to submit to the Legislature.

96-42     Sec. 177.  (Deleted.)

 

 

97-1      Sec. 178.  NRS 353.2705 is hereby amended to read as

97-2  follows:

97-3      353.2705  As used in NRS 353.2705 to 353.2771, inclusive,

97-4  and section 174 of this act, unless the context otherwise requires,

97-5  the words and terms defined in NRS 353.271 to 353.2731, inclusive,

97-6  and section 174 of this act have the meanings ascribed to them in

97-7  those sections.

97-8      Sec. 179.  NRS 353.2735 is hereby amended to read as

97-9  follows:

97-10      353.2735  1.  The Disaster Relief [Fund] Account is hereby

97-11  created as a special [revenue fund.] account in the Fund to

97-12  Stabilize the Operation of the State Government. The Interim

97-13  Finance Committee shall administer the [Fund.] Account.

97-14     2.  The Division may accept grants, gifts or donations for

97-15  deposit in the [Fund.] Account. Except as otherwise provided in

97-16  subsection 3, money received from:

97-17     (a) A direct legislative appropriation to the [Fund;] Account;

97-18     (b) A transfer of [one-half of the interest earned on money] not

97-19  more than 10 percent of the aggregate balance in the Fund to

97-20  Stabilize the Operation of the State Government made pursuant to

97-21  NRS 353.288; and

97-22     (c) A grant, gift or donation to the [Fund,] Account,

97-23  must be deposited in the [Fund.] Account. Except as otherwise

97-24  provided in NRS 414.135, the interest and income earned on the

97-25  money in the [Fund] Account must, after deducting any applicable

97-26  charges, be credited to the [Fund.] Account.

97-27     3.  If, at the end of each quarter of a fiscal year, the balance in

97-28  the [Fund] Account exceeds 0.75 percent of the total amount of all

97-29  appropriations from the State General Fund for the operation of all

97-30  departments, institutions and agencies of State Government and

97-31  authorized expenditures from the State General Fund for the

97-32  regulation of gaming for that fiscal year, the State Controller shall

97-33  not, until the balance in the [Fund] Account is 0.75 percent or less

97-34  of that amount, transfer any [interest earned on] money in the Fund

97-35  to Stabilize the Operation of the State Government from the State

97-36  General Fund to the [Fund] Account pursuant to the provisions of

97-37  NRS 353.288.

97-38     4.  Money in the [Fund] Account may be distributed through

97-39  grants and loans to state agencies and local governments as provided

97-40  in NRS 353.2705 to 353.2771, inclusive[.] , and section 174 of this

97-41  act. Except as otherwise provided in NRS 353.276, such grants will

97-42  be disbursed on the basis of reimbursement of costs authorized

97-43  pursuant to NRS 353.274 and 353.2745.

97-44     5.  If the Governor declares a disaster, the State Board of

97-45  Examiners shall estimate:

98-1      (a) The money in the [Fund] Account that is available for grants

98-2  and loans for the disaster pursuant to the provisions of NRS

98-3  353.2705 to 353.2771, inclusive [;] , and section 174 of this act;

98-4  and

98-5      (b) The anticipated amount of those grants and loans for the

98-6  disaster.

98-7  Except as otherwise provided in this subsection, if the anticipated

98-8  amount determined pursuant to paragraph (b) exceeds the available

98-9  money in the [Fund] Account for such grants and loans, all grants

98-10  and loans from the [Fund] Account for the disaster must be reduced

98-11  in the same proportion that the anticipated amount of the grants and

98-12  loans exceeds the money in the [Fund] Account that is available for

98-13  grants and loans for the disaster. If the reduction of a grant or loan

98-14  from the [Fund] Account would result in a reduction in the amount

98-15  of money that may be received by a state agency or local

98-16  government from the Federal Government, the reduction in the grant

98-17  or loan must not be made.

98-18     Sec. 180.  NRS 353.274 is hereby amended to read as follows:

98-19      353.274  Money in the [Fund] Account may be distributed as a

98-20  grant to a state agency because of a disaster for the payment of

98-21  expenses incurred by the state agency for:

98-22     1.  The repair or replacement of public roads, public streets,

98-23  bridges, water control facilities, public buildings, public utilities,

98-24  recreational facilities and parks owned by the State and damaged by

98-25  the disaster;

98-26     2.  Any emergency measures undertaken to save lives, protect

98-27  public health and safety or protect public property, including,

98-28  without limitation, an emergency measure undertaken in response to

98-29  a crisis involving violence on school property, at a school activity or

98-30  on a school bus, in the jurisdiction in which the disaster occurred;

98-31     3.  The removal of debris from publicly or privately owned land

98-32  and waterways undertaken because of the disaster; and

98-33     4.  The administration of a disaster assistance program.

98-34     Sec. 181.  NRS 353.2745 is hereby amended to read as

98-35  follows:

98-36      353.2745  Money in the [Fund] Account may be distributed as

98-37  a grant to a local government because of a disaster for:

98-38     1.  The payment of not more than 50 percent of the expenses

98-39  incurred by the local government for:

98-40     (a) The repair or replacement of public roads, public streets,

98-41  bridges, water control facilities, public buildings, public utilities,

98-42  recreational facilities and parks owned by the local government and

98-43  damaged by the disaster; and

98-44     (b) Any emergency measures undertaken to save lives, protect

98-45  public health and safety or protect public property, including,

99-1  without limitation, an emergency measure undertaken in response to

99-2  a crisis involving violence on school property, at a school activity or

99-3  on a school bus, in the jurisdiction in which the disaster occurred;

99-4  and

99-5      2.  The payment of not more than 50 percent of any grant match

99-6  the local government must provide to obtain a grant from a federal

99-7  disaster assistance agency for an eligible project to repair damage

99-8  caused by the disaster within the jurisdiction of the local

99-9  government.

99-10     Sec. 182.  NRS 353.2751 is hereby amended to read as

99-11  follows:

99-12      353.2751  Money in the [Fund] Account may be distributed as

99-13  a loan to a local government because of a disaster for:

99-14     1.  The payment of expenses incurred by the local government

99-15  for:

99-16     (a) The repair or replacement of public roads, public streets,

99-17  bridges, water control facilities, public buildings, public utilities,

99-18  recreational facilities and parks owned by the local government and

99-19  damaged by the disaster;

99-20     (b) Any overtime worked by an employee of the local

99-21  government because of the disaster or any other extraordinary

99-22  expenses incurred by the local government because of the disaster;

99-23  and

99-24     (c) Any projects to reduce or prevent the possibility of damage

99-25  to persons or property from similar disasters in the future; and

99-26     2.  The payment of not more than 50 percent of any grant match

99-27  the local government must provide to obtain a grant from a federal

99-28  disaster assistance agency for an eligible project to repair damage

99-29  caused by the disaster within the jurisdiction of the local

99-30  government. Before a loan may be distributed to a local government

99-31  pursuant to this subsection:

99-32     (a) The Interim Finance Committee must make a determination

99-33  that the local government is currently unable to meet its financial

99-34  obligations; and

99-35     (b) The local government must execute a loan agreement in

99-36  which the local government agrees to:

99-37         (1) Use the money only for the purpose of paying the grant

99-38  match; and

99-39         (2) Repay the entire amount of the loan, without any interest

99-40  or other charges, to the [Disaster Relief Fund] Account not later

99-41  than 10 years after the date on which the agreement is executed.

99-42     Sec. 183.  NRS 353.2753 is hereby amended to read as

99-43  follows:

99-44      353.2753  1.  A state agency or local government may request

99-45  the Division to conduct a preliminary assessment of the damages

100-1  related to an event for which the state agency or local government

100-2  seeks a grant or loan from the [Fund.] Account.

100-3     2.  Upon receipt of such a request, the Division shall investigate

100-4  the event or cause the event to be investigated to make a preliminary

100-5  assessment of the damages related to the event and shall make or

100-6  cause to be made a written report of the damages related to the

100-7  event.

100-8     3.  As soon as practicable after completion of the investigation

100-9  and preparation of the report of damages, the Division shall:

100-10    (a) Determine whether the event constitutes a disaster for which

100-11  the state agency or local government may seek a grant or loan from

100-12  the [Fund;] Account; and

100-13    (b) Submit the report prepared pursuant to this section and its

100-14  written determination regarding whether the event constitutes a

100-15  disaster to the state agency or local government.

100-16    4.  The Division shall prescribe by regulation the information

100-17  that must be included in a report of damages, including, without

100-18  limitation, a description of the damage caused by the event, an

100-19  estimate of the costs to repair such damage and a specification of

100-20  whether the purpose of the project is for repair or replacement,

100-21  emergency response or mitigation.

100-22    Sec. 184.  NRS 353.2754 is hereby amended to read as

100-23  follows:

100-24      353.2754  A local government may request a grant or loan from

100-25  the [Fund] Account if:

100-26    1.  Pursuant to NRS 414.090, the governing body of the local

100-27  government determines that an event which has occurred constitutes

100-28  a disaster; and

100-29    2.  After the Division conducts a preliminary assessment of the

100-30  damages pursuant to NRS 353.2753, the Division determines that an

100-31  event has occurred that constitutes a disaster.

100-32    Sec. 185.  NRS 353.2755 is hereby amended to read as

100-33  follows:

100-34      353.2755  1.  A state agency or local government may submit

100-35  a request to the State Board of Examiners for a grant or loan from

100-36  the [Fund] Account as provided in NRS 353.2705 to 353.2771,

100-37  inclusive, and section 174 of this act if:

100-38    (a) The agency or local government finds that, because of a

100-39  disaster, it is unable to pay for an expense or grant match specified

100-40  in NRS 353.274, 353.2745 or 353.2751 from money appropriated or

100-41  otherwise available to the agency or local government;

100-42    (b) The request has been approved by the chief administrative

100-43  officer of the state agency or the governing body of the local

100-44  government; and

101-1     (c) If the requester is an incorporated city, the city has requested

101-2  financial assistance from the county and was denied all or a portion

101-3  of the requested assistance.

101-4     2.  A request for a grant or loan submitted pursuant to

101-5  subsection 1 must be made within 60 days after the disaster and

101-6  must include:

101-7     (a) A statement setting forth the amount of money requested by

101-8  the state agency or local government;

101-9     (b) An assessment of the need of the state agency or local

101-10  government for the money requested;

101-11    (c) If the request is submitted by a local government that has

101-12  established a fund pursuant to NRS 354.6115 to mitigate the effects

101-13  of a natural disaster, a statement of the amount of money that is

101-14  available in that fund, if any, for the payment of expenses incurred

101-15  by the local government as a result of a disaster;

101-16    (d) A determination of the type, value and amount of resources

101-17  the state agency or local government may be required to provide as

101-18  a condition for the receipt of a grant or loan from the [Fund;]

101-19  Account;

101-20    (e) A written report of damages prepared by the Division and the

101-21  written determination made by the Division that the event

101-22  constitutes a disaster pursuant to NRS 353.2753; and

101-23    (f) If the requester is an incorporated city, all documents which

101-24  relate to a request for assistance submitted to the board of county

101-25  commissioners of the county in which the city is located.

101-26  Any additional documentation relating to the request that is

101-27  requested by the State Board of Examiners must be submitted within

101-28  6 months after the disaster unless the State Board of Examiners and

101-29  the Interim Finance Committee [grants] grant an extension.

101-30    3.  Upon the receipt of a complete request for a grant or loan

101-31  submitted pursuant to subsection 1, the State Board of Examiners:

101-32    (a) Shall consider the request; and

101-33    (b) May require any additional information that it determines is

101-34  necessary to make a recommendation.

101-35    4.  If the State Board of Examiners finds that a grant or loan is

101-36  appropriate, it shall include in its recommendation to the Interim

101-37  Finance Committee the proposed amount of the grant or loan. If the

101-38  State Board of Examiners recommends a grant, it shall include a

101-39  recommendation regarding whether or not the state agency or local

101-40  government requires an advance to avoid severe financial hardship.

101-41  If the State Board of Examiners recommends a loan for a local

101-42  government, it shall include the information required pursuant to

101-43  subsection 1 of NRS 353.2765. If the State Board of Examiners

101-44  finds that a grant or loan is not appropriate, it shall include in its

101-45  recommendation the reason for its determination.

102-1     5.  The provisions of this section do not prohibit a state agency

102-2  or local government from submitting more than one request for a

102-3  grant or loan from the [Fund.] Account.

102-4     6.  As used in this section, the term “natural disaster” has the

102-5  meaning ascribed to it in NRS 354.6115.

102-6     Sec. 186.  NRS 353.276 is hereby amended to read as follows:

102-7      353.276  1.  The State Board of Examiners shall submit a

102-8  recommendation for each request for a grant or loan made pursuant

102-9  to NRS 353.2755 to the Director of the Legislative Counsel Bureau.

102-10  Upon receipt of the recommendation, the Director shall notify the

102-11  Chairman of the Interim Finance Committee of that

102-12  recommendation. The Chairman shall call a meeting of the

102-13  Committee to consider the recommendation.

102-14    2.  The Interim Finance Committee may reject any

102-15  recommendation of the State Board of Examiners and independently

102-16  evaluate and act upon any request submitted pursuant to NRS

102-17  353.2755.

102-18    3.  If the Interim Finance Committee finds that a grant or loan

102-19  from the [Fund] Account is appropriate and may be made in

102-20  accordance with the provisions of NRS 353.2705 to 353.2771,

102-21  inclusive, and section 174 of this act, it shall, by resolution:

102-22    (a) Establish the amount and purpose of the grant or loan.

102-23    (b) Except as otherwise provided in this paragraph, provide for

102-24  the transfer of that amount from the [Fund] Account to the

102-25  appropriate state agency or local government. If the request is for a

102-26  grant, the Interim Finance Committee shall authorize disbursement

102-27  of the grant from the [Fund] Account on the basis of reimbursement

102-28  for costs unless it determines that disbursement in that manner

102-29  would cause severe financial hardship to the state agency or local

102-30  government. If the Interim Finance Committee determines that

102-31  disbursement on the basis of reimbursement of costs would cause

102-32  severe financial hardship, the Interim Finance Committee may

102-33  authorize an advance of money to the state agency or local

102-34  government in an amount not to exceed 25 percent of the total

102-35  estimated cost of the projects for which the grant is requested.

102-36    4.  No grant or loan from the [Fund] Account may be made by

102-37  the Interim Finance Committee to increase the salaries of any

102-38  officers or employees of the State or a local government.

102-39    Sec. 187.  NRS 353.2765 is hereby amended to read as

102-40  follows:

102-41      353.2765  1.  In addition to any applicable requirements set

102-42  forth in NRS 353.2751, if the Interim Finance Committee approves

102-43  a loan to a local government pursuant to the provisions of NRS

102-44  353.2705 to 353.2771, inclusive, and section 174 of this act, the

103-1  approval must include a schedule for the repayment of the loan. The

103-2  schedule must specify:

103-3     (a) A period of not more than 10 years for the repayment of the

103-4  loan; and

103-5     (b) The rate of interest, if any, for the loan.

103-6     2.  Except as otherwise provided in subsection 3, if a local

103-7  government receives a loan from the [Fund] Account and, before the

103-8  loan is repaid, the local government receives money from the

103-9  Federal Government for a grant match or any of the expenses set

103-10  forth in subsection 1 of NRS 353.2751 for which the local

103-11  government received the loan, the local government shall deposit

103-12  with the State Treasurer for credit to the [Fund] Account an amount

103-13  of money equal to the money it received from the Federal

103-14  Government for the grant match or the expenses.

103-15    3.  Any money deposited with the State Treasurer for credit to

103-16  the [Fund] Account pursuant to subsection 2 must be used to pay the

103-17  unpaid balance of the loan specified in subsection 2. If any money

103-18  remains after that payment is made, the remaining money must be

103-19  paid to the local government to whom the loan was made.

103-20    Sec. 188.  NRS 353.2771 is hereby amended to read as

103-21  follows:

103-22      353.2771  1.  Except as otherwise provided in this section, no

103-23  grant or loan may be made from the [Fund] Account to a state

103-24  agency or local government unless, as a condition of making the

103-25  grant or loan, the state agency or local government agrees to provide

103-26  an amount of its resources equal to at least 25 percent of the grant or

103-27  loan. The State Board of Examiners shall determine the type, value

103-28  and amount of the resources, including money, labor, materials,

103-29  supplies and equipment, that is required to be provided by the state

103-30  agency or local government.

103-31    2.  If a state agency or local government submits a request for a

103-32  grant or loan pursuant to NRS 353.2755 and:

103-33    (a) It maintains a policy of insurance providing coverage for

103-34  damages, injuries or other losses incurred because of a disaster; or

103-35    (b) If the request is submitted by a local government, it has

103-36  established a district for the control of floods pursuant to NRS

103-37  543.170 to 543.830, inclusive,

103-38  the State Board of Examiners may recommend that the state agency

103-39  or local government provide a portion of its resources in an amount

103-40  that is less than the amount required pursuant to subsection 1.

103-41    3.  The State Board of Examiners may, if it determines that the

103-42  state agency or local government is unable to provide any portion of

103-43  its resources as its contribution for the receipt of a grant or loan,

103-44  recommend that the state agency or local government not be

104-1  required to provide any portion of its resources as a condition for the

104-2  receipt of the grant or loan.

104-3     Sec. 189.  NRS 353.288 is hereby amended to read as follows:

104-4      353.288  1.  The Fund to Stabilize the Operation of the State

104-5  Government is hereby created as a special revenue fund. Except as

104-6  otherwise provided in subsections 2 and 3, [each year after the close

104-7  of the fiscal year and before the issuance of the Controller’s annual

104-8  report the State Controller shall deposit to the credit of the Fund 40

104-9  percent of] if the unrestricted balance of the State General Fund, as

104-10  of the close of the fiscal year, [which remains after subtracting an

104-11  amount] is equal to [10] 5 percent or more of all appropriations

104-12  made from the State General Fund during that year for the operation

104-13  of all departments, institutions and agencies of State Government

104-14  and for the funding of schools [.] , the Chief of the Budget Division

104-15  of the Department of Administration shall recommend to the State

104-16  Board of Examiners an amount of money that should be

104-17  transferred from the State General Fund to the Fund to Stabilize

104-18  the Operation of the State Government. The State Board of

104-19  Examiners shall consider the recommendation and shall, if it finds

104-20  that such a transfer should be made, recommend an amount to be

104-21  transferred to the Interim Finance Committee. If the Interim

104-22  Finance Committee, after independent determination, finds that

104-23  such a transfer should and may lawfully be made, the Committee

104-24  shall by resolution establish the amount and direct the State

104-25  Controller to transfer that amount from the State General Fund to

104-26  the Fund to Stabilize the Operation of the State Government. The

104-27  State Controller shall thereupon make the transfer.

104-28    2.  The balance in the Fund must not exceed [10] 15 percent of

104-29  the total of all appropriations from the State General Fund for the

104-30  operation of all departments, institutions and agencies of the State

104-31  Government and for the funding of schools and authorized

104-32  expenditures from the State General Fund for the regulation of

104-33  gaming for the fiscal year in which that revenue will be deposited in

104-34  the Fund.

104-35    3.  Except as otherwise provided in this subsection and NRS

104-36  353.2735, beginning with the fiscal year that begins on July 1,

104-37  [1999,] 2003, the State Controller shall, at the end of each quarter of

104-38  a fiscal year, transfer from the State General Fund to the Disaster

104-39  Relief [Fund] Account created pursuant to NRS 353.2735 an

104-40  amount equal to [one-half of the interest earned on money] not more

104-41  than 10 percent of the aggregate balance in the Fund to Stabilize

104-42  the Operation of the State Government during the previous quarter.

104-43  The State Controller shall not transfer more than $500,000 for any

104-44  quarter pursuant to this subsection.

105-1     4.  Money from the Fund to Stabilize the Operation of the State

105-2  Government may be appropriated only:

105-3     (a) If the total actual revenue of the State falls short by 5 percent

105-4  or more of the total anticipated revenue for the biennium in which

105-5  the appropriation is made; or

105-6     (b) If the Legislature and the Governor declare that a fiscal

105-7  emergency exists.

105-8     Sec. 190.  (Deleted.)

105-9     Sec. 191.  (Deleted.)

105-10    Sec. 192.  (Deleted.)

105-11    Sec. 193.  (Deleted.)

105-12    Sec. 194.  (Deleted.)

105-13    Sec. 194.2.  Chapter 387 of NRS is hereby amended by adding

105-14  thereto a new section to read as follows:

105-15    1.  On or before July 1 of each year, the Department, in

105-16  consultation with the Budget Division of the Department of

105-17  Administration and the Fiscal Analysis Division of the Legislative

105-18  Counsel Bureau, shall develop or revise, as applicable, a formula

105-19  for determining the minimum amount of money that each school

105-20  district is required to expend each fiscal year for textbooks,

105-21  instructional supplies and instructional hardware. The formula

105-22  must be used only to develop expenditure requirements and must

105-23  not be used to alter the distribution of money for basic support to

105-24  school districts.

105-25    2.  Upon approval of the formula pursuant to subsection 1, the

105-26  Department shall provide written notice to each school district

105-27  within the first 30 days of each fiscal year that sets forth the

105-28  required minimum combined amount of money that the school

105-29  district must expend for textbooks, instructional supplies and

105-30  instructional hardware for that fiscal year.

105-31    3.  On or before January 1 of each year, the Department shall

105-32  determine whether each school district has expended, during the

105-33  immediately preceding fiscal year, the required minimum amount

105-34  of money set forth in the notice provided pursuant to subsection 2.

105-35  In making this determination, the Department shall use the report

105-36  submitted by the school district pursuant to NRS 387.303.

105-37    4.  Except as otherwise provided in subsection 5, if the

105-38  Department determines that a school district has not expended the

105-39  required minimum amount of money set forth in the notice

105-40  provided pursuant to subsection 2, a reduction must be made from

105-41  the basic support allocation otherwise payable to that school

105-42  district in an amount that is equal to the difference between the

105-43  actual combined expenditure for textbooks, instructional supplies

105-44  and instructional hardware and the minimum required combined

105-45  expenditure set forth in the notice provided pursuant to subsection

106-1  2. A reduction in the amount of the basic support allocation

106-2  pursuant to this subsection:

106-3     (a) Does not reduce the amount that the school district is

106-4  required to expend on textbooks, instructional supplies and

106-5  instructional hardware in the current fiscal year; and

106-6     (b) Must not exceed the amount of basic support that was

106-7  provided to the school district for the fiscal year in which the

106-8  minimum expenditure amount was not satisfied.

106-9     5.  If the actual enrollment of pupils in a school district is less

106-10  than the enrollment included in the projections used in the school

106-11  district’s biennial budget submitted pursuant to NRS 387.303, the

106-12  required expenditure for textbooks, instructional supplies and

106-13  instructional hardware pursuant to this section must be reduced

106-14  proportionately.

106-15    Sec. 194.4.  NRS 387.205 is hereby amended to read as

106-16  follows:

106-17      387.205  1.  Subject to the limitations set forth in NRS

106-18  387.207 [,] and section 194.2 of this act,money on deposit in the

106-19  county school district fund or in a separate account, if the board of

106-20  trustees of a school district has elected to establish such an account

106-21  pursuant to the provisions of NRS 354.603, must be used for:

106-22    (a) Maintenance and operation of the public schools controlled

106-23  by the county school district.

106-24    (b) Payment of premiums for Nevada industrial insurance.

106-25    (c) Rent of schoolhouses.

106-26    (d) Construction, furnishing or rental of teacherages, when

106-27  approved by the Superintendent of Public Instruction.

106-28    (e) Transportation of pupils, including the purchase of new

106-29  buses.

106-30    (f) Programs of nutrition, if such expenditures do not curtail the

106-31  established school program or make it necessary to shorten the

106-32  school term, and each pupil furnished lunch whose parent or

106-33  guardian is financially able so to do pays at least the actual cost of

106-34  the lunch.

106-35    (g) Membership fees, dues and contributions to an

106-36  interscholastic activities association.

106-37    (h) Repayment of a loan made from the State Permanent School

106-38  Fund pursuant to NRS 387.526.

106-39    2.  Subject to the limitations set forth in NRS 387.207[,] and

106-40  section 194.2 of this act, money on deposit in the county school

106-41  district fund, or in a separate account, if the board of trustees of a

106-42  school district has elected to establish such an account pursuant to

106-43  the provisions of NRS 354.603, when available, may be used for:

106-44    (a) Purchase of sites for school facilities.

106-45    (b) Purchase of buildings for school use.

107-1     (c) Repair and construction of buildings for school use.

107-2     Sec. 194.6.  NRS 387.207 is hereby amended to read as

107-3  follows:

107-4      387.207  1.  Except as otherwise provided in this section, in

107-5  each school year a school district shall spend for [textbooks,] library

107-6  books and [supplies and materials relating to instruction, including,

107-7  without limitation,] software for computers[,] an amount of money,

107-8  expressed as an amount per pupil, that is at least equal to the

107-9  average of the total amount of money that was expended per year by

107-10  the school district for those items in the immediately preceding 3

107-11  years.

107-12    2.  Except as otherwise provided in this section, in each school

107-13  year a school district shall spend for the purchase of equipment

107-14  relating to instruction, including, without limitation, equipment for

107-15  telecommunications and for the purchase of equipment relating to

107-16  the transportation of pupils, an amount of money, expressed as an

107-17  amount per pupil, that is at least equal to the average of the total

107-18  amount of money that was expended per year by the school district

107-19  for those items in the immediately preceding 3 years.

107-20    3.  Except as otherwise provided in this section, in each school

107-21  year a school district shall spend for the maintenance and repair of

107-22  equipment, vehicles, and buildings and facilities an amount of

107-23  money, expressed as an amount per pupil, that is at least equal to the

107-24  average of the total amount of money that was expended per year by

107-25  the school district for those items in the immediately preceding 3

107-26  years, excluding any amount of money derived from the proceeds of

107-27  bonds.

107-28    4.  A school district may satisfy the expenditures required by

107-29  subsections 1, 2 and 3 if the school district spends an aggregate

107-30  amount of money for all the items identified in those subsections

107-31  that is at least equal to the average of the total amount of money

107-32  expended by the school district per year for all those items in the

107-33  immediately preceding 3 years.

107-34    5.  A school district is not required to satisfy the expenditures

107-35  required by this section for a school year in which:

107-36    (a) The total number of pupils who are enrolled in public

107-37  schools within the school district has declined from the immediately

107-38  preceding school year; or

107-39    (b) The total revenue available in the general fund of the school

107-40  district has declined from the immediately preceding school year.

107-41    Sec. 195. NRS 388.750 is hereby amended to read as follows:

107-42      388.750  1.  An educational foundation:

107-43    (a) Shall comply with the provisions of chapter 241 of NRS;

107-44    (b) Except as otherwise provided in subsection 2, shall make its

107-45  records public and open to inspection pursuant to NRS 239.010; and

108-1     (c) Is exempt from the tax on transfers of real property pursuant

108-2  to subsection [14] 11 of NRS 375.090.

108-3     2.  An educational foundation is not required to disclose the

108-4  names of the contributors to the foundation or the amount of their

108-5  contributions. The educational foundation shall, upon request, allow

108-6  a contributor to examine, during regular business hours, any record,

108-7  document or other information of the foundation relating to that

108-8  contributor.

108-9     3.  As used in this section, “educational foundation” means a

108-10  nonprofit corporation, association or institution or a charitable

108-11  organization that is:

108-12    (a) Organized and operated exclusively for the purpose of

108-13  supporting one or more kindergartens, elementary schools, junior

108-14  high or middle schools or high schools, or any combination thereof;

108-15    (b) Formed pursuant to the laws of this state; and

108-16    (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

108-17    Sec. 195.2.  NRS 391.165 is hereby amended to read as

108-18  follows:

108-19      391.165  1.  Except as otherwise provided in subsection 3 [of

108-20  this section] and except as otherwise required as a result of NRS

108-21  286.537, the board of trustees of a school district shall pay the cost

108-22  for a licensed teacher to purchase one-fifth of a year of service

108-23  pursuant to subsection 2 of NRS 286.300 if:

108-24    (a) The teacher is a member of the Public Employees’

108-25  Retirement System and has at least 5 years of service;

108-26    (b) The teacher has been employed as a licensed teacher in this

108-27  state for at least 5 consecutive school years, regardless of whether

108-28  the employment was with one or more school districts in this state;

108-29    (c) Each evaluation of the teacher conducted pursuant to NRS

108-30  391.3125 is at least satisfactory for the years of employment

108-31  required by paragraph (b); and

108-32    (d) In addition to the years of employment required by

108-33  paragraph (b), the teacher has been employed as a licensed teacher

108-34  for [1 school year] 2 school yearsat a school within the school

108-35  district which, [for that school year, carries] during his employment

108-36  at the school:

108-37        (1) Carried the designation of demonstrating need for

108-38  improvement [pursuant to NRS 385.367.] ; or

108-39        (2) At least 65 percent of the pupils who are enrolled in the

108-40  school are children who are at risk.

108-41  The provisions of this paragraph do not require consecutive years

108-42  of employment or employment at the same school within the

108-43  school district.

108-44    2.  Except as otherwise provided in subsection 3, the board of

108-45  trustees of a school district shall pay the cost for a licensed teacher

109-1  to purchase one-fifth of a year of service for each year that a teacher

109-2  [is employed as a teacher at a school within the school district that is

109-3  described in paragraph (d)] satisfies the requirements of

109-4  subsection 1.

109-5     3.  In no event may the years of service purchased by a licensed

109-6  teacher as a result of subsection 2 of NRS 286.300 exceed 5 years.

109-7     4.  The board of trustees of a school district shall not:

109-8     (a) Assign or reassign a licensed teacher to circumvent the

109-9  requirements of this section.

109-10    (b) Include[,] as part of a teacher’s salary[,] the costs of paying

109-11  the teacher to purchase service pursuant to this section.

109-12    5.  As used in this section[, “service”] :

109-13    (a) A child is “at risk” if he is eligible for free or reduced-price

109-14  lunches pursuant to 42 U.S.C. §§ 1751 et. seq.

109-15    (b) “Service” has the meaning ascribed to it in NRS 286.078.

109-16    Sec. 195.4.  NRS 391.165 is hereby amended to read as

109-17  follows:

109-18      391.165  1.  Except as otherwise provided in subsection 3 and

109-19  except as otherwise required as a result of NRS 286.537, the board

109-20  of trustees of a school district shall pay the cost for a licensed

109-21  teacher or licensed school psychologistto purchase one-fifth of a

109-22  year of service pursuant to subsection 2 of NRS 286.300 if:

109-23    (a) The teacher or school psychologist is a member of the Public

109-24  Employees’ Retirement System and has at least 5 years of service;

109-25    (b) The teacher or school psychologisthas been employed as a

109-26  licensed teacher or licensed school psychologist in this state for at

109-27  least 5 consecutive school years, regardless of whether the

109-28  employment was with one or more school districts in this state;

109-29    (c) Each evaluation of the teacher or school psychologist

109-30  conducted pursuant to NRS 391.3125 is at least satisfactory for the

109-31  years of employment required by paragraph (b); and

109-32    (d) In addition to the years of employment required by

109-33  paragraph (b) [, the] :

109-34        (1) The teacher has been employed as a licensed teacher for

109-35  2 school years at a school within the school district which, during

109-36  his employment at the school:

109-37        [(1)] (I) Carried the designation of demonstrating need for

109-38  improvement; or

109-39        [(2)] (II) At least 65 percent of the pupils who are enrolled

109-40  in the school are children who are at risk[.] ;

109-41        (2) The teacher holds an endorsement in the field of

109-42  mathematics, science, special education or English as a second

109-43  language and has been employed for at least 1 school year to teach

109-44  in the subject area for which he holds an endorsement; or

110-1         (3) The school psychologist has been employed as a

110-2  licensed school psychologist for at least 1 school year.

110-3  The provisions of this paragraph do not require consecutive years of

110-4  employment or employment at the same school within the school

110-5  district.

110-6     2.  Except as otherwise provided in subsection 3, the board of

110-7  trustees of a school district shall pay the cost for a licensed teacher

110-8  or school psychologistto purchase one-fifth of a year of service for

110-9  each year that a teacher or school psychologist satisfies the

110-10  requirements of subsection 1. If, in 1 school year, a teacher

110-11  satisfies the criteria set forth in both subparagraphs (1) and (2) of

110-12  paragraph (d) of subsection 1, the school district in which the

110-13  teacher is employed is not required to pay for more than one-fifth

110-14  of a year of service pursuant to subsection 2 of NRS 286.300 for

110-15  that school year.

110-16    3.  In no event may the years of service purchased by a licensed

110-17  teacher or school psychologist as a result of subsection 2 of NRS

110-18  286.300 exceed 5 years.

110-19    4.  The board of trustees of a school district shall not:

110-20    (a) Assign or reassign a licensed teacher or school psychologist

110-21  to circumvent the requirements of this section.

110-22    (b) Include[,] as part of a teacher’s or school psychologist’s

110-23  salary[,] the costs of paying the teacher or school psychologistto

110-24  purchase service pursuant to this section.

110-25    5.  As used in this section:

110-26    (a) A child is “at risk” if he is eligible for free or reduced-price

110-27  lunches pursuant to 42 U.S.C. §§ 1751 et. seq.

110-28    (b) “Service” has the meaning ascribed to it in NRS 286.078.

110-29    Sec. 196.  NRS 396.405 is hereby amended to read as follows:

110-30      396.405  1.  A university foundation:

110-31    (a) Shall comply with the provisions of chapter 241 of NRS;

110-32    (b) Except as otherwise provided in subsection 2, shall make its

110-33  records public and open to inspection pursuant to NRS 239.010;

110-34    (c) Is exempt from the tax on transfers of real property pursuant

110-35  to subsection [14] 12 of NRS 375.090; and

110-36    (d) May allow a president or an administrator of the university

110-37  or community college which it supports to serve as a member of its

110-38  governing body.

110-39    2.  A university foundation is not required to disclose the name

110-40  of any contributor or potential contributor to the university

110-41  foundation, the amount of his contribution or any information which

110-42  may reveal or lead to the discovery of his identity. The university

110-43  foundation shall, upon request, allow a contributor to examine,

110-44  during regular business hours, any record, document or other

110-45  information of the foundation relating to that contributor.

111-1     3.  As used in this section, “university foundation” means a

111-2  nonprofit corporation, association or institution or a charitable

111-3  organization that is:

111-4     (a) Organized and operated exclusively for the purpose of

111-5  supporting a university or a community college;

111-6     (b) Formed pursuant to the laws of this state; and

111-7     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

111-8     Sec. 197.  NRS 414.135 is hereby amended to read as follows:

111-9      414.135  1.  There is hereby created the Emergency Assistance

111-10  [Account] Subaccount within the Disaster Relief [Fund] Account

111-11  created pursuant to NRS 353.2735. Beginning with the fiscal year

111-12  that begins on July 1, 1999, the State Controller shall, at the end of

111-13  each fiscal year, transfer the interest earned during the previous

111-14  fiscal year on the money in the Disaster Relief [Fund] Account to

111-15  the [Account] Subaccount in an amount not to exceed $500,000.

111-16    2.  The Division of Emergency Management of the Department

111-17  of Public Safety shall administer the [Account.] Subaccount. The

111-18  Division may adopt regulations authorized by this section before, on

111-19  or after July 1, 1999.

111-20    3.  All expenditures from the [Account] Subaccount must be

111-21  approved in advance by the Division. Except as otherwise provided

111-22  in subsection 4, all money in the [Account] Subaccount must be

111-23  expended solely to:

111-24    (a) Provide supplemental emergency assistance to this state or to

111-25  local governments in this state that are severely and adversely

111-26  affected by a natural, technological or man-made emergency or

111-27  disaster for which available resources of this state or the local

111-28  government are inadequate to provide a satisfactory remedy; and

111-29    (b) Pay any actual expenses incurred by the Division for

111-30  administration during a natural, technological or man-made

111-31  emergency or disaster.

111-32    4.  Beginning with the fiscal year that begins on July 1, 1999, if

111-33  any balance remains in the [Account] Subaccount at the end of a

111-34  fiscal year and the balance has not otherwise been committed for

111-35  expenditure, the Division may, with the approval of the Interim

111-36  Finance Committee, allocate all or any portion of the remaining

111-37  balance, not to exceed $250,000, to this state or to a local

111-38  government to:

111-39    (a) Purchase equipment or supplies required for emergency

111-40  management;

111-41    (b) Provide training to personnel related to emergency

111-42  management; and

111-43    (c) Carry out the provisions of NRS 392.600 to 392.656,

111-44  inclusive.

112-1     5.  Beginning with the fiscal year that begins on July 1, 1999,

112-2  the Division shall, at the end of each quarter of a fiscal year, submit

112-3  to the Interim Finance Committee a report of the expenditures made

112-4  from the [Account] Subaccount for the previous quarter.

112-5     6.  The Division shall adopt such regulations as are necessary to

112-6  administer the [Account.] Subaccount.

112-7     7.  The Division may adopt regulations to provide for

112-8  reimbursement of expenditures made from the [Account.]

112-9  Subaccount. If the Division requires such reimbursement, the

112-10  Attorney General shall take such action as is necessary to recover

112-11  the amount of any unpaid reimbursement plus interest at a rate

112-12  determined pursuant to NRS 17.130, computed from the date on

112-13  which the money was removed from the [Fund,] Account, upon

112-14  request by the Division.

112-15    Sec. 198.  NRS 459.3824 is hereby amended to read as

112-16  follows:

112-17      459.3824  1.  The owner of a regulated facility shall pay to the

112-18  Division an annual fee based on the fiscal year. The annual fee for

112-19  each facility is the sum of a base fee set by the State Environmental

112-20  Commission and any additional fee imposed by the Commission

112-21  pursuant to subsection 2. The annual fee must be prorated and may

112-22  not be refunded.

112-23    2.  The State Environmental Commission may impose an

112-24  additional fee upon the owner of a regulated facility in an amount

112-25  determined by the Commission to be necessary to enable the

112-26  Division to carry out its duties pursuant to NRS 459.380 to

112-27  459.3874, inclusive. The additional fee must be based on a

112-28  graduated schedule adopted by the Commission which takes into

112-29  consideration the quantity of hazardous substances located at each

112-30  facility.

112-31    3.  After the payment of the initial annual fee, the Division shall

112-32  send the owner of a regulated facility a bill in July for the annual fee

112-33  for the fiscal year then beginning which is based on the applicable

112-34  reports for the preceding year.

112-35    4.  The owner of a regulated facility shall submit, with any

112-36  payment required by this section, the business license number

112-37  assigned by the Department of Taxation [, for the imposition and

112-38  collection of taxes pursuant to chapter 364A of NRS, to the business

112-39  for which the payment is made.] upon compliance by the owner

112-40  with section 101 of this act.

112-41    5.  All fees collected pursuant to this section and penalties

112-42  collected pursuant to NRS 459.3833, 459.3834 and 459.3874, and

112-43  any interest earned thereon, must be deposited with the State

112-44  Treasurer for credit to the Fund for Precaution Against Chemical

112-45  Accidents, which is hereby created as a special revenue fund.

113-1     Sec. 199.  NRS 463.0136 is hereby amended to read as

113-2  follows:

113-3      463.0136  “Associated equipment” means:

113-4     1.  Any equipment or mechanical, electromechanical or

113-5  electronic contrivance, component or machine used remotely or

113-6  directly in connection with gaming, any game, race book or sports

113-7  pool that would not otherwise be classified as a gaming device,

113-8  including dice, playing cards, links which connect to progressive

113-9  slot machines, equipment which affects the proper reporting of gross

113-10  revenue, computerized systems of betting at a race book or sports

113-11  pool, computerized systems for monitoring slot machines and

113-12  devices for weighing or counting money; or

113-13    2.  A computerized system for recordation of sales for use in an

113-14  area subject to the [casino entertainment] tax imposed pursuant to

113-15  [NRS 463.401.] section 36 of this act.

113-16    Sec. 200.  NRS 463.270 is hereby amended to read as follows:

113-17      463.270  1.  Subject to the power of the Board to deny, revoke,

113-18  suspend, condition or limit licenses, any state license in force may

113-19  be renewed by the Board for the next succeeding license period

113-20  upon proper application for renewal and payment of state license

113-21  fees and taxes as required by law and the regulations of the Board.

113-22    2.  All state gaming licenses are subject to renewal on the [1st]

113-23  first day of each January and all quarterly state gaming licenses on

113-24  the [1st] first day of each calendar quarter thereafter.

113-25    3.  Application for renewal must be filed with the Board , and

113-26  all state license fees and taxes required by law, including , without

113-27  limitation , NRS 463.370, 463.373 to 463.3855, inclusive,

113-28  [463.401,] 463.660, 464.015 and 464.040, and section 36 of this

113-29  act, must be paid to the Board on or before the dates respectively

113-30  provided by law for each fee or tax.

113-31    4.  Application for renewal of licenses for slot machines only

113-32  must be made by the operators of the locations where such machines

113-33  are situated.

113-34    5.  Any person failing to pay any state license fees or taxes due

113-35  at the times respectively provided shall pay in addition to such

113-36  license fees or taxes a penalty of not less than $50 or 25 percent of

113-37  the amount due, whichever is the greater, but not more than $1,000

113-38  if the fees or taxes are less than 10 days late and in no case in excess

113-39  of $5,000. The penalty must be collected as are other charges,

113-40  license fees and penalties under this chapter.

113-41    6.  Any person who operates, carries on or exposes for play any

113-42  gambling game, gaming device or slot machine or who

113-43  manufactures, sells or distributes any gaming device, equipment,

113-44  material or machine used in gaming[,] after his license becomes

113-45  subject to renewal, and thereafter fails to apply for renewal as

114-1  provided in this section, is guilty of a misdemeanor and, in addition

114-2  to the penalties provided by law, is liable to the State of Nevada for

114-3  all license fees, taxes and penalties which would have been due

114-4  upon application for renewal.

114-5     7.  If any licensee or other person fails to renew his license as

114-6  provided in this section , the Board may order the immediate closure

114-7  of all his gaming activity until the license is renewed by the

114-8  payment of the necessary fees, taxes, interest and any penalties.

114-9  Except for a license for which fees are based on the gross revenue of

114-10  the licensee, failure to renew a license within 30 days after the date

114-11  required by this chapter shall be deemed a surrender of the license.

114-12    8.  The voluntary surrender of a license by a licensee does not

114-13  become effective until accepted in the manner provided in the

114-14  regulations of the Board. The surrender of a license does not relieve

114-15  the former licensee of any penalties, fines, fees, taxes or interest

114-16  due.

114-17    Sec. 201.  NRS 463.370 is hereby amended to read as follows:

114-18      463.370  1.  Except as otherwise provided in NRS 463.373,

114-19  the Commission shall charge and collect from each licensee a

114-20  license fee based upon all the gross revenue of the licensee as

114-21  follows:

114-22    (a) Three and one-half percent of all the gross revenue of the

114-23  licensee which does not exceed $50,000 per calendar month;

114-24    (b) Four and one-half percent of all the gross revenue of the

114-25  licensee which exceeds $50,000 per calendar month and does not

114-26  exceed $134,000 per calendar month; and

114-27    (c) Six and [one-quarter] three-quarters percent of all the gross

114-28  revenue of the licensee which exceeds $134,000 per calendar month.

114-29    2.  Unless the licensee has been operating for less than a full

114-30  calendar month, the Commission shall charge and collect the fee

114-31  prescribed in subsection 1, based upon the gross revenue for the

114-32  preceding calendar month, on or before the 24th day of the

114-33  following month. Except for the fee based on the first full month of

114-34  operation, the fee is an estimated payment of the license fee for the

114-35  third month following the month whose gross revenue is used as its

114-36  basis.

114-37    3.  When a licensee has been operating for less than a full

114-38  calendar month, the Commission shall charge and collect the fee

114-39  prescribed in subsection 1, based on the gross revenue received

114-40  during that month, on or before the 24th day of the following

114-41  calendar month of operation. After the first full calendar month of

114-42  operation, the Commission shall charge and collect the fee based on

114-43  the gross revenue received during that month, on or before the 24th

114-44  day of the following calendar month. The payment of the fee due for

114-45  the first full calendar month of operation must be accompanied by

115-1  the payment of a fee equal to three times the fee for the first full

115-2  calendar month. This additional amount is an estimated payment of

115-3  the license fees for the next 3 calendar months. Thereafter, each

115-4  license fee must be paid in the manner described in subsection 2.

115-5  Any deposit held by the Commission on July 1, 1969, must be

115-6  treated as an advance estimated payment.

115-7     4.  All revenue received from any game or gaming device

115-8  which is operated on the premises of a licensee, regardless of

115-9  whether any portion of the revenue is shared with any other person,

115-10  must be attributed to the licensee for the purposes of this section and

115-11  counted as part of the gross revenue of the licensee. Any other

115-12  person, including, without limitation, an operator of an inter-casino

115-13  linked system, who is authorized to receive a share of the revenue

115-14  from any game, gaming device or inter-casino linked system that is

115-15  operated on the premises of a licensee is liable to the licensee for

115-16  that person’s proportionate share of the license fees paid by the

115-17  licensee pursuant to this section and shall remit or credit the full

115-18  proportionate share to the licensee on or before the 24th day of each

115-19  calendar month. The proportionate share of an operator of an inter-

115-20  casino linked system must be based on all compensation and other

115-21  consideration received by the operator of the inter-casino linked

115-22  system, including, without limitation, amounts that accrue to the

115-23  meter of the primary progressive jackpot of the inter-casino linked

115-24  system and amounts that fund the reserves of such a jackpot, subject

115-25  to all appropriate adjustments for deductions, credits, offsets and

115-26  exclusions that the licensee is entitled to take or receive pursuant to

115-27  the provisions of this chapter. A licensee is not liable to any other

115-28  person authorized to receive a share of the licensee’s revenue from

115-29  any game, gaming device or inter-casino linked system that is

115-30  operated on the premises of the licensee for that person’s

115-31  proportionate share of the license fees to be remitted or credited to

115-32  the licensee by that person pursuant to this section.

115-33    5.  An operator of an inter-casino linked system shall not enter

115-34  into any agreement or arrangement with a licensee that provides for

115-35  the operator of the inter-casino linked system to be liable to the

115-36  licensee for less than its full proportionate share of the license fees

115-37  paid by the licensee pursuant to this section, whether accomplished

115-38  through a rebate, refund, charge-back or otherwise.

115-39    6.  Any person required to pay a fee pursuant to this section

115-40  shall file with the Commission, on or before the 24th day of each

115-41  calendar month, a report showing the amount of all gross revenue

115-42  received during the preceding calendar month. Each report must be

115-43  accompanied by:

115-44    (a) The fee due based on the revenue of the month covered by

115-45  the report; and

116-1     (b) An adjustment for the difference between the estimated fee

116-2  previously paid for the month covered by the report, if any, and the

116-3  fee due for the actual gross revenue earned in that month. If

116-4  the adjustment is less than zero, a credit must be applied to the

116-5  estimated fee due with that report.

116-6     7.  If the amount of license fees required to be reported and paid

116-7  pursuant to this section is later determined to be greater or less than

116-8  the amount actually reported and paid, the Commission shall:

116-9     (a) Charge and collect the additional license fees determined to

116-10  be due, with interest thereon until paid; or

116-11    (b) Refund any overpayment to the person entitled thereto

116-12  pursuant to this chapter, with interest thereon.

116-13  Interest pursuant to paragraph (a) must be computed at the rate

116-14  prescribed in NRS 17.130 from the first day of the first month

116-15  following the due date of the additional license fees until paid.

116-16  Interest pursuant to paragraph (b) must be computed at one-half the

116-17  rate prescribed in NRS 17.130 from the first day of the first month

116-18  following the date of overpayment until paid.

116-19    8.  Failure to pay the fees provided for in this section shall be

116-20  deemed a surrender of the license at the expiration of the period for

116-21  which the estimated payment of fees has been made, as established

116-22  in subsection 2.

116-23    9.  Except as otherwise provided in NRS 463.386, the amount

116-24  of the fee prescribed in subsection 1 must not be prorated.

116-25    10.  Except as otherwise provided in NRS 463.386, if a licensee

116-26  ceases operation, the Commission shall:

116-27    (a) Charge and collect the additional license fees determined to

116-28  be due with interest computed pursuant to paragraph (a) of

116-29  subsection 7; or

116-30    (b) Refund any overpayment to the licensee with interest

116-31  computed pursuant to paragraph (b) of subsection 7,

116-32  based upon the gross revenue of the licensee during the last 3

116-33  months immediately preceding the cessation of operation, or

116-34  portions of those last 3 months.

116-35    11.  If in any month[,] the amount of gross revenue is less than

116-36  zero, the licensee may offset the loss against gross revenue in

116-37  succeeding months until the loss has been fully offset.

116-38    12.  If in any month[,] the amount of the license fee due is less

116-39  than zero, the licensee is entitled to receive a credit against any

116-40  license fees due in succeeding months until the credit has been fully

116-41  offset.

116-42    Sec. 202.  NRS 463.373 is hereby amended to read as follows:

116-43      463.373  1.  Before issuing a state gaming license to an

116-44  applicant for a restricted operation, the Commission shall charge

116-45  and collect from him for each slot machine for each quarter year:

117-1     (a) A license fee of [$61] $81 for each slot machine if he will

117-2  have at least one but not more than five slot machines.

117-3     (b) A license fee of [$305 plus $106] $405 plus $141 for each

117-4  slot machine in excess of five if he will have at least six but not

117-5  more than 15 slot machines.

117-6     2.  The Commission shall charge and collect the fee prescribed

117-7  in subsection 1:

117-8     (a) On or before the last day of the last month in a calendar

117-9  quarter, for the ensuing calendar quarter, from a licensee whose

117-10  operation is continuing.

117-11    (b) In advance from a licensee who begins operation or puts

117-12  additional slot machines into play during a calendar quarter.

117-13    3.  Except as otherwise provided in NRS 463.386, no proration

117-14  of the fee prescribed in subsection 1 may be allowed for any reason.

117-15    4.  The operator of the location where slot machines are situated

117-16  shall pay the fee prescribed in subsection 1 upon the total number of

117-17  slot machines situated in that location, whether or not the machines

117-18  are owned by one or more licensee-owners.

117-19    Sec. 203.  NRS 463.401 is hereby amended to read as follows:

117-20      463.401  1.  In addition to any other license fees and taxes

117-21  imposed by this chapter, a casino entertainment tax equivalent to 10

117-22  percent of all amounts paid for admission, food, refreshments and

117-23  merchandise is hereby levied, except as otherwise provided in

117-24  subsection 2, upon each licensed gaming establishment in this state

117-25  where [music and dancing privileges or any other] live

117-26  entertainment is provided to the patrons [in a cabaret, nightclub,

117-27  cocktail lounge or casino showroom in connection with the serving

117-28  or selling of food or refreshments or the selling of any

117-29  merchandise.] of the licensed gaming establishment. Amounts paid

117-30  for gratuities directly or indirectly remitted to employees of the

117-31  licensee or for service charges, including those imposed in

117-32  connection with use of credit cards or debit cards, that are collected

117-33  and retained by persons other than the licensee are not taxable

117-34  pursuant to this section.

117-35    2.  [A licensed gaming establishment is not subject to tax

117-36  pursuant to this section if:

117-37    (a) The establishment is licensed for less than 51 slot machines,

117-38  less than six games, or any combination of slot machines and games

117-39  within those respective limits;

117-40    (b) The entertainment is presented in a facility that would not

117-41  have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as that

117-42  provision existed in 1965;

117-43    (c) The entertainment is presented in a facility that would have

117-44  been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

117-45  (4) or (5) as those provisions existed in 1965; or

118-1     (d) In other cases, if:

118-2         (1) No distilled spirits, wine or beer is served or permitted to

118-3  be consumed;

118-4         (2) Only light refreshments are served;

118-5         (3) Where space is provided for dancing, no charge is made

118-6  for dancing; and

118-7         (4) Where music is provided or permitted, the music is

118-8  provided without any charge to the owner, lessee or operator of the

118-9  establishment or to any concessionaire.

118-10    3.] The tax imposed by this section does not apply to

118-11  [merchandise] :

118-12    (a) Live entertainment that this state is prohibited from taxing

118-13  under the Constitution, laws or treaties of the United States or the

118-14  Nevada Constitution.

118-15    (b) Merchandise sold outside the facility in which the live

118-16  entertainment is presented, unless the purchase of the merchandise

118-17  entitles the purchaser to admission to the entertainment.

118-18    [4.] (c) Any live entertainment that is provided by or entirely

118-19  for the benefit of a nonprofit organization that is recognized as

118-20  exempt from taxation pursuant to 26 U.S.C. § 501(c).

118-21    (d) Live entertainment that is provided at a trade show.

118-22    (e) Music performed by musicians who move constantly

118-23  through the audience if no other form of live entertainment is

118-24  afforded to the patrons.

118-25    (f) Any boxing contest or exhibition governed by the provisions

118-26  of chapter 467 of NRS.

118-27    3.  The tax imposed by this section must be paid by the licensee

118-28  of the establishment.

118-29    4.  As used in this section, “live entertainment” means any

118-30  activity provided for pleasure, enjoyment, recreation, relaxation,

118-31  diversion or other similar purpose by a person or persons who are

118-32  physically present when providing that activity to a patron or

118-33  group of patrons who are physically present.

118-34    Sec. 204.  NRS 463.4055 is hereby amended to read as

118-35  follows:

118-36      463.4055  Any ticket for admission to [a cabaret, nightclub,

118-37  cocktail lounge or casino showroom] an activity subject to the tax

118-38  imposed by NRS 463.401 must state whether the casino

118-39  entertainment tax is included in the price of the ticket. If the ticket

118-40  does not include such a statement, the licensed gaming

118-41  establishment shall pay the casino entertainment tax on the face

118-42  amount of the ticket.

118-43    Sec. 205.  NRS 463.408 is hereby amended to read as follows:

118-44      463.408  1.  As used in this section, “holidays or special

118-45  events” refers to periods during which the influx of tourist activity

119-1  in this state or any area thereof may require additional or alternative

119-2  industry accommodation as determined by the Board.

119-3     2.  Any licensee holding a valid license under this chapter may

119-4  apply to the Board, on application forms prescribed by the Board,

119-5  for a holiday or special event permit to:

119-6     (a) Increase the licensee’s game operations during holidays or

119-7  special events; or

119-8     (b) Provide persons who are attending a special event with

119-9  gaming in an area of the licensee’s establishment to which access by

119-10  the general public may be restricted.

119-11    3.  The application must be filed with the Board at least 15 days

119-12  before the date of the holiday or special event.

119-13    4.  If the Board approves the application, it shall issue to the

119-14  licensee a permit to operate presently existing games or any

119-15  additional games in designated areas of the licensee’s establishment.

119-16  The number of additional games must not exceed 50 percent of the

119-17  number of games operated by the licensee at the time the application

119-18  is filed. The permit must state the period for which it is issued and

119-19  the number, if any, of additional games allowed. For purposes of

119-20  computation, any fractional game must be counted as one full game.

119-21  The licensee shall present any such permit on the demand of any

119-22  inspecting agent of the Board or Board.

119-23    5.  Before issuing any permit, the Board shall charge and collect

119-24  from the licensee a fee of $14 per game per day for each day the

119-25  permit is effective. The fees are in lieu of the fees required under

119-26  NRS 463.380, 463.383 and 463.390.

119-27    6.  The additional games allowed under a permit must not be

119-28  counted in computing the [casino entertainment tax under NRS

119-29  463.401.] tax imposed by section 36 of this act.

119-30    7.  If any such additional games are not removed at the time the

119-31  permit expires, the licensee is immediately subject to the fees

119-32  provided for in this chapter.

119-33    Sec. 206.  NRS 463.770 is hereby amended to read as follows:

119-34      463.770  1.  All gross revenue from operating interactive

119-35  gaming received by an establishment licensed to operate interactive

119-36  gaming, regardless of whether any portion of the revenue is shared

119-37  with another person, must be attributed to the licensee and counted

119-38  as part of the gross revenue of the licensee for the purpose of

119-39  computing the license fee required by NRS 463.370.

119-40    2.  A manufacturer of interactive gaming systems who is

119-41  authorized by an agreement to receive a share of the revenue from

119-42  an interactive gaming system from an establishment licensed to

119-43  operate interactive gaming is liable to the establishment for a

119-44  portion of the license fee paid pursuant to subsection 1. The portion

119-45  for which the manufacturer of interactive gaming systems is liable is

120-1  [6.25] 6.75 percent of the amount of revenue to which the

120-2  manufacturer of interactive gaming systems is entitled pursuant to

120-3  the agreement.

120-4     3.  For the purposes of subsection 2, the amount of revenue to

120-5  which the manufacturer of interactive gaming systems is entitled

120-6  pursuant to an agreement to share the revenue from an interactive

120-7  gaming system:

120-8     (a) Includes all revenue of the manufacturer of interactive

120-9  gaming systems that is his share of the revenue from the interactive

120-10  gaming system pursuant to the agreement; and

120-11    (b) Does not include revenue that is the fixed purchase price for

120-12  the sale of a component of the interactive gaming system.

120-13    Sec. 207.  (Deleted.)

120-14    Sec. 208.  NRS 612.265 is hereby amended to read as follows:

120-15      612.265  1.  Except as otherwise provided in this section,

120-16  information obtained from any employing unit or person pursuant to

120-17  the administration of this chapter and any determination as to the

120-18  benefit rights of any person is confidential and may not be disclosed

120-19  or be open to public inspection in any manner which would reveal

120-20  the person’s or employing unit’s identity.

120-21    2.  Any claimant or his legal representative is entitled to

120-22  information from the records of the Division, to the extent necessary

120-23  for the proper presentation of his claim in any proceeding pursuant

120-24  to this chapter. A claimant or an employing unit is not entitled to

120-25  information from the records of the Division for any other purpose.

120-26    3.  Subject to such restrictions as the Administrator may by

120-27  regulation prescribe, the information obtained by the Division may

120-28  be made available to:

120-29    (a) Any agency of this or any other state or any federal agency

120-30  charged with the administration or enforcement of laws relating to

120-31  unemployment compensation, public assistance, workers’

120-32  compensation or labor and industrial relations, or the maintenance

120-33  of a system of public employment offices;

120-34    (b) Any state or local agency for the enforcement of child

120-35  support;

120-36    (c) The Internal Revenue Service of the Department of the

120-37  Treasury;

120-38    (d) The Department of Taxation; and

120-39    (e) The State Contractors’ Board in the performance of its duties

120-40  to enforce the provisions of chapter 624 of NRS.

120-41  Information obtained in connection with the administration of the

120-42  Employment Service may be made available to persons or agencies

120-43  for purposes appropriate to the operation of a public employment

120-44  service or a public assistance program.

121-1     4.  Upon written request made by a public officer of a local

121-2  government, the Administrator shall furnish from the records of the

121-3  Division the name, address and place of employment of any person

121-4  listed in the records of employment of the Division. The request

121-5  must set forth the social security number of the person about whom

121-6  the request is made and contain a statement signed by proper

121-7  authority of the local government certifying that the request is made

121-8  to allow the proper authority to enforce a law to recover a debt or

121-9  obligation owed to the local government. The information obtained

121-10  by the local government is confidential and may not be used or

121-11  disclosed for any purpose other than the collection of a debt or

121-12  obligation owed to that local government. The Administrator may

121-13  charge a reasonable fee for the cost of providing the requested

121-14  information.

121-15    5.  The Administrator may publish or otherwise provide

121-16  information on the names of employers, their addresses, their type

121-17  or class of business or industry, and the approximate number of

121-18  employees employed by each such employer, if the information

121-19  released will assist unemployed persons to obtain employment or

121-20  will be generally useful in developing and diversifying the economic

121-21  interests of this state. Upon request by a state agency which is able

121-22  to demonstrate that its intended use of the information will benefit

121-23  the residents of this state, the Administrator may, in addition to the

121-24  information listed in this subsection, disclose the number of

121-25  employees employed by each employer and the total wages paid by

121-26  each employer. The Administrator may charge a fee to cover the

121-27  actual costs of any administrative expenses relating to the disclosure

121-28  of this information to a state agency. The Administrator may require

121-29  the state agency to certify in writing that the agency will take all

121-30  actions necessary to maintain the confidentiality of the information

121-31  and prevent its unauthorized disclosure.

121-32    6.  Upon request therefor the Administrator shall furnish to any

121-33  agency of the United States charged with the administration of

121-34  public works or assistance through public employment, and may

121-35  furnish to any state agency similarly charged, the name, address,

121-36  ordinary occupation and employment status of each recipient of

121-37  benefits and the recipient’s rights to further benefits pursuant to this

121-38  chapter.

121-39    7.  To further a current criminal investigation, the chief

121-40  executive officer of any law enforcement agency of this state may

121-41  submit a written request to the Administrator that he furnish, from

121-42  the records of the Division, the name, address and place of

121-43  employment of any person listed in the records of employment of

121-44  the Division. The request must set forth the social security number

121-45  of the person about whom the request is made and contain a

122-1  statement signed by the chief executive officer certifying that the

122-2  request is made to further a criminal investigation currently being

122-3  conducted by the agency. Upon receipt of such a request, the

122-4  Administrator shall furnish the information requested. He may

122-5  charge a fee to cover the actual costs of any related administrative

122-6  expenses.

122-7     8.  In addition to the provisions of subsection 5, the

122-8  Administrator shall provide lists containing the names and addresses

122-9  of employers, [the number of employees employed by each

122-10  employer] and information regarding the [total] wages paid by each

122-11  employer to the Department of Taxation, upon request, for use in

122-12  verifying returns for the [business tax.] tax imposed pursuant to

122-13  sections 2 to 24, inclusive, of this act. The Administrator may

122-14  charge a fee to cover the actual costs of any related administrative

122-15  expenses.

122-16    9.  A private carrier that provides industrial insurance in this

122-17  state shall submit to the Administrator a list containing the name of

122-18  each person who received benefits pursuant to chapters 616A to

122-19  616D, inclusive, or 617 of NRS during the preceding month and

122-20  request that he compare the information so provided with the

122-21  records of the Division regarding persons claiming benefits pursuant

122-22  to chapter 612 of NRS for the same period. The information

122-23  submitted by the private carrier must be in a form determined by the

122-24  Administrator and must contain the social security number of each

122-25  such person. Upon receipt of the request, the Administrator shall

122-26  make such a comparison and, if it appears from the information

122-27  submitted that a person is simultaneously claiming benefits under

122-28  chapter 612 of NRS and under chapters 616A to 616D, inclusive, or

122-29  617 of NRS, the Administrator shall notify the Attorney General or

122-30  any other appropriate law enforcement agency. The Administrator

122-31  shall charge a fee to cover the actual costs of any related

122-32  administrative expenses.

122-33    10.  The Administrator may request the Comptroller of the

122-34  Currency of the United States to cause an examination of the

122-35  correctness of any return or report of any national banking

122-36  association rendered pursuant to the provisions of this chapter, and

122-37  may in connection with the request transmit any such report or

122-38  return to the Comptroller of the Currency of the United States as

122-39  provided in Section 3305(c) of the Internal Revenue Code of 1954.

122-40    11.  If any employee or member of the Board of Review, the

122-41  Administrator or any employee of the Administrator, in violation of

122-42  the provisions of this section, discloses information obtained from

122-43  any employing unit or person in the administration of this chapter,

122-44  or if any person who has obtained a list of applicants for work, or of

122-45  claimants or recipients of benefits pursuant to this chapter uses or

123-1  permits the use of the list for any political purpose, he is guilty of a

123-2  gross misdemeanor.

123-3     12.  All letters, reports or communications of any kind, oral or

123-4  written, from the employer or employee to each other or to the

123-5  Division or any of its agents, representatives or employees are

123-6  privileged and must not be the subject matter or basis for any

123-7  lawsuit if the letter, report or communication is written, sent,

123-8  delivered or prepared pursuant to the requirements of this chapter.

123-9     Sec. 209.  (Deleted.)

123-10    Sec. 210.  NRS 616B.012 is hereby amended to read as

123-11  follows:

123-12      616B.012  1.  Except as otherwise provided in this section and

123-13  in NRS 616B.015, 616B.021 and 616C.205, information obtained

123-14  from any insurer, employer or employee is confidential and may not

123-15  be disclosed or be open to public inspection in any manner which

123-16  would reveal the person’s identity.

123-17    2.  Any claimant or his legal representative is entitled to

123-18  information from the records of the insurer, to the extent necessary

123-19  for the proper presentation of a claim in any proceeding under

123-20  chapters 616A to 616D, inclusive, or chapter 617 of NRS.

123-21    3.  The Division and Administrator are entitled to information

123-22  from the records of the insurer which is necessary for the

123-23  performance of their duties. The Administrator may, by regulation,

123-24  prescribe the manner in which otherwise confidential information

123-25  may be made available to:

123-26    (a) Any agency of this or any other state charged with the

123-27  administration or enforcement of laws relating to industrial

123-28  insurance, unemployment compensation, public assistance or labor

123-29  law and industrial relations;

123-30    (b) Any state or local agency for the enforcement of child

123-31  support;

123-32    (c) The Internal Revenue Service of the Department of the

123-33  Treasury;

123-34    (d) The Department of Taxation; and

123-35    (e) The State Contractors’ Board in the performance of its duties

123-36  to enforce the provisions of chapter 624 of NRS.

123-37  Information obtained in connection with the administration of a

123-38  program of industrial insurance may be made available to persons or

123-39  agencies for purposes appropriate to the operation of a program of

123-40  industrial insurance.

123-41    4.  Upon written request made by a public officer of a local

123-42  government, an insurer shall furnish from its records the name,

123-43  address and place of employment of any person listed in its records.

123-44  The request must set forth the social security number of the person

123-45  about whom the request is made and contain a statement signed by

124-1  proper authority of the local government certifying that the request

124-2  is made to allow the proper authority to enforce a law to recover a

124-3  debt or obligation owed to the local government. The information

124-4  obtained by the local government is confidential and may not be

124-5  used or disclosed for any purpose other than the collection of a debt

124-6  or obligation owed to that local government. The insurer may charge

124-7  a reasonable fee for the cost of providing the requested information.

124-8     5.  To further a current criminal investigation, the chief

124-9  executive officer of any law enforcement agency of this state may

124-10  submit to the administrator a written request for the name, address

124-11  and place of employment of any person listed in the records of an

124-12  insurer. The request must set forth the social security number of the

124-13  person about whom the request is made and contain a statement

124-14  signed by the chief executive officer certifying that the request is

124-15  made to further a criminal investigation currently being conducted

124-16  by the agency. Upon receipt of a request, the Administrator shall

124-17  instruct the insurer to furnish the information requested. Upon

124-18  receipt of such an instruction, the insurer shall furnish the

124-19  information requested. The insurer may charge a reasonable fee to

124-20  cover any related administrative expenses.

124-21    6.  Upon request by the Department of Taxation, the

124-22  Administrator shall provide:

124-23    (a) Lists containing the names and addresses of employers; and

124-24    (b) Other information concerning employers collected and

124-25  maintained by the Administrator or the Division to carry out the

124-26  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

124-27  NRS,

124-28  to the Department for its use in verifying returns for the [business

124-29  tax.] tax imposed pursuant to sections 2 to 24, inclusive, of this act.

124-30  The Administrator may charge a reasonable fee to cover any related

124-31  administrative expenses.

124-32    7.  Any person who, in violation of this section, discloses

124-33  information obtained from files of claimants or policyholders or

124-34  obtains a list of claimants or policyholders under chapters 616A to

124-35  616D, inclusive, or chapter 617 of NRS and uses or permits the use

124-36  of the list for any political purposes, is guilty of a gross

124-37  misdemeanor.

124-38    8.  All letters, reports or communications of any kind, oral or

124-39  written, from the insurer, or any of its agents, representatives or

124-40  employees are privileged and must not be the subject matter or basis

124-41  for any lawsuit if the letter, report or communication is written, sent,

124-42  delivered or prepared pursuant to the requirements of chapters 616A

124-43  to 616D, inclusive, or chapter 617 of NRS.

 

 

125-1     Sec. 211. NRS 616B.679 is hereby amended to read as

125-2  follows:

125-3      616B.679  1.  Each application must include:

125-4     (a) The applicant’s name and title of his position with the

125-5  employee leasing company.

125-6     (b) The applicant’s age, place of birth and social security

125-7  number.

125-8     (c) The applicant’s address.

125-9     (d) The business address of the employee leasing company.

125-10    (e) The business address of the resident agent of the employee

125-11  leasing company, if the applicant is not the resident agent.

125-12    (f) If the applicant is a:

125-13        (1) Partnership, the name of the partnership and the name,

125-14  address, age, social security number and title of each partner.

125-15        (2) Corporation, the name of the corporation and the name,

125-16  address, age, social security number and title of each officer of the

125-17  corporation.

125-18    (g) Proof of:

125-19        (1) [The payment of any taxes required by chapter 364A of

125-20  NRS.] Compliance with the provisions of section 101 of this act.

125-21        (2) The payment of any premiums for industrial insurance

125-22  required by chapters 616A to 617, inclusive, of NRS.

125-23        (3) The payment of contributions or payments in lieu of

125-24  contributions required by chapter 612 of NRS.

125-25        (4) Insurance coverage for any benefit plan from an insurer

125-26  authorized pursuant to title 57 of NRS that is offered by the

125-27  employee leasing company to its employees.

125-28    (h) Any other information the Administrator requires.

125-29    2.  Each application must be notarized and signed under penalty

125-30  of perjury:

125-31    (a) If the applicant is a sole proprietorship, by the sole

125-32  proprietor.

125-33    (b) If the applicant is a partnership, by each partner.

125-34    (c) If the applicant is a corporation, by each officer of the

125-35  corporation.

125-36    3.  An applicant shall submit to the Administrator any change in

125-37  the information required by this section within 30 days after the

125-38  change occurs. The Administrator may revoke the certificate of

125-39  registration of an employee leasing company which fails to comply

125-40  with the provisions of NRS 616B.670 to 616B.697, inclusive.

125-41    4.  If an insurer cancels an employee leasing company’s policy,

125-42  the insurer shall immediately notify the Administrator in writing.

125-43  The notice must comply with the provisions of NRS 687B.310 to

125-44  687B.355, inclusive, and must be served personally on or sent by

125-45  first-class mail or electronic transmission to the Administrator.

126-1     Sec. 212. NRS 616B.691 is hereby amended to read as

126-2  follows:

126-3      616B.691  1.  For the purposes of chapters [364A,] 612 and

126-4  616A to 617, inclusive, of NRS, and sections 2 to 24, inclusive, of

126-5  this act, an employee leasing company which complies with the

126-6  provisions of NRS 616B.670 to 616B.697, inclusive, shall be

126-7  deemed to be the employer of the employees it leases to a client

126-8  company.

126-9     2.  An employee leasing company shall be deemed to be the

126-10  employer of its leased employees for the purposes of sponsoring and

126-11  maintaining any benefit plans.

126-12    3.  An employee leasing company shall not offer its employees

126-13  any self-funded insurance program. An employee leasing company

126-14  shall not act as a self-insured employer or be a member of an

126-15  association of self-insured public or private employers pursuant to

126-16  chapters 616A to 616D, inclusive, or chapter 617 of NRS or

126-17  pursuant to title 57 of NRS.

126-18    4.  If an employee leasing company fails to:

126-19    (a) Pay any contributions, premiums, forfeits or interest due; or

126-20    (b) Submit any reports or other information required,

126-21  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

126-22  NRS, the client company is jointly and severally liable for the

126-23  contributions, premiums, forfeits or interest attributable to the wages

126-24  of the employees leased to it by the employee leasing company.

126-25    Sec. 213.  (Deleted.)

126-26    Sec. 214.  (Deleted.)

126-27    Sec. 215.  NRS 645B.060 is hereby amended to read as

126-28  follows:

126-29      645B.060  1.  Subject to the administrative control of the

126-30  Director of the Department of Business and Industry, the

126-31  Commissioner shall exercise general supervision and control over

126-32  mortgage brokers doing business in this state.

126-33    2.  In addition to the other duties imposed upon him by law, the

126-34  Commissioner shall:

126-35    (a) Adopt any regulations that are necessary to carry out the

126-36  provisions of this chapter, except as to loan brokerage fees.

126-37    (b) Conduct such investigations as may be necessary to

126-38  determine whether any person has violated any provision of this

126-39  chapter, a regulation adopted pursuant to this chapter or an order of

126-40  the Commissioner.

126-41    (c) Conduct an annual examination of each mortgage broker

126-42  doing business in this state. The annual examination must include,

126-43  without limitation, a formal exit review with the mortgage broker.

126-44  The Commissioner shall adopt regulations prescribing:

127-1         (1) Standards for determining the rating of each mortgage

127-2  broker based upon the results of the annual examination; and

127-3         (2) Procedures for resolving any objections made by the

127-4  mortgage broker to the results of the annual examination. The

127-5  results of the annual examination may not be opened to public

127-6  inspection pursuant to NRS 645B.090 until any objections made by

127-7  the mortgage broker have been decided by the Commissioner.

127-8     (d) Conduct such other examinations, periodic or special audits,

127-9  investigations and hearings as may be necessary and proper for the

127-10  efficient administration of the laws of this state regarding mortgage

127-11  brokers and mortgage agents. The Commissioner shall adopt

127-12  regulations specifying the general guidelines that will be followed

127-13  when a periodic or special audit of a mortgage broker is conducted

127-14  pursuant to this chapter.

127-15    (e) Classify as confidential certain records and information

127-16  obtained by the Division when those matters are obtained from a

127-17  governmental agency upon the express condition that they remain

127-18  confidential. This paragraph does not limit examination by [the] :

127-19        (1) The Legislative Auditor[.] ; or

127-20        (2) The Department of Taxation if necessary to carry out

127-21  the provisions of sections 93.12 to 93.72, inclusive, of this act.

127-22    (f) Conduct such examinations and investigations as are

127-23  necessary to ensure that mortgage brokers meet the requirements of

127-24  this chapter for obtaining a license, both at the time of the

127-25  application for a license and thereafter on a continuing basis.

127-26    3.  For each special audit, investigation or examination, a

127-27  mortgage broker shall pay a fee based on the rate established

127-28  pursuant to NRS 658.101.

127-29    Sec. 216.  NRS 645B.670 is hereby amended to read as

127-30  follows:

127-31      645B.670  Except as otherwise provided in NRS 645B.690:

127-32    1.  For each violation committed by an applicant, whether or

127-33  not he is issued a license, the Commissioner may impose upon the

127-34  applicant an administrative fine of not more than $10,000, if the

127-35  applicant:

127-36    (a) Has knowingly made or caused to be made to the

127-37  Commissioner any false representation of material fact;

127-38    (b) Has suppressed or withheld from the Commissioner any

127-39  information which the applicant possesses and which, if submitted

127-40  by him, would have rendered the applicant ineligible to be licensed

127-41  pursuant to the provisions of this chapter; or

127-42    (c) Has violated any provision of this chapter, a regulation

127-43  adopted pursuant to this chapter or an order of the Commissioner in

127-44  completing and filing his application for a license or during the

127-45  course of the investigation of his application for a license.

128-1     2.  For each violation committed by a licensee, the

128-2  Commissioner may impose upon the licensee an administrative fine

128-3  of not more than $10,000, may suspend, revoke or place conditions

128-4  upon his license, or may do both, if the licensee, whether or not

128-5  acting as such:

128-6     (a) Is insolvent;

128-7     (b) Is grossly negligent or incompetent in performing any act for

128-8  which he is required to be licensed pursuant to the provisions of this

128-9  chapter;

128-10    (c) Does not conduct his business in accordance with law or has

128-11  violated any provision of this chapter, a regulation adopted pursuant

128-12  to this chapter or an order of the Commissioner;

128-13    (d) Is in such financial condition that he cannot continue in

128-14  business with safety to his customers;

128-15    (e) Has made a material misrepresentation in connection with

128-16  any transaction governed by this chapter;

128-17    (f) Has suppressed or withheld from a client any material facts,

128-18  data or other information relating to any transaction governed by the

128-19  provisions of this chapter which the licensee knew or, by the

128-20  exercise of reasonable diligence, should have known;

128-21    (g) Has knowingly made or caused to be made to the

128-22  Commissioner any false representation of material fact or has

128-23  suppressed or withheld from the Commissioner any information

128-24  which the licensee possesses and which, if submitted by him, would

128-25  have rendered the licensee ineligible to be licensed pursuant to the

128-26  provisions of this chapter;

128-27    (h) Has failed to account to persons interested for all money

128-28  received for a trust account;

128-29    (i) Has refused to permit an examination by the Commissioner

128-30  of his books and affairs or has refused or failed, within a reasonable

128-31  time, to furnish any information or make any report that may be

128-32  required by the Commissioner pursuant to the provisions of this

128-33  chapter or a regulation adopted pursuant to this chapter;

128-34    (j) Has been convicted of, or entered a plea of nolo contendere

128-35  to, a felony or any crime involving fraud, misrepresentation or

128-36  moral turpitude;

128-37    (k) Has refused or failed to pay, within a reasonable time, any

128-38  fees, assessments, costs or expenses that the licensee is required to

128-39  pay pursuant to this chapter or a regulation adopted pursuant to this

128-40  chapter;

128-41    (l) Has failed to satisfy a claim made by a client which has been

128-42  reduced to judgment;

128-43    (m) Has failed to account for or to remit any money of a client

128-44  within a reasonable time after a request for an accounting or

128-45  remittal;

129-1     (n) Has commingled the money or other property of a client

129-2  with his own or has converted the money or property of others to his

129-3  own use;

129-4     (o) Has engaged in any other conduct constituting a deceitful,

129-5  fraudulent or dishonest business practice;

129-6     (p) Has repeatedly violated the policies and procedures of the

129-7  mortgage broker;

129-8     (q) Has failed to exercise reasonable supervision over the

129-9  activities of a mortgage agent as required by NRS 645B.460;

129-10    (r) Has instructed a mortgage agent to commit an act that would

129-11  be cause for the revocation of the license of the mortgage broker,

129-12  whether or not the mortgage agent commits the act;

129-13    (s) Has employed a person as a mortgage agent or authorized a

129-14  person to be associated with the licensee as a mortgage agent at a

129-15  time when the licensee knew or, in light of all the surrounding facts

129-16  and circumstances, reasonably should have known that the person:

129-17        (1) Had been convicted of, or entered a plea of nolo

129-18  contendere to, a felony or any crime involving fraud,

129-19  misrepresentation or moral turpitude; or

129-20        (2) Had a financial services license or registration suspended

129-21  or revoked within the immediately preceding 10 years; [or]

129-22    (t) Has failed to pay the franchise tax imposed pursuant to the

129-23  provisions of sections 93.12 to 93.72, inclusive, of this act; or

129-24    (u) Has not conducted verifiable business as a mortgage broker

129-25  for 12 consecutive months, except in the case of a new applicant.

129-26  The Commissioner shall determine whether a mortgage broker is

129-27  conducting business by examining the monthly reports of activity

129-28  submitted by the licensee or by conducting an examination of the

129-29  licensee.

129-30    Sec. 217.  NRS 645E.300 is hereby amended to read as

129-31  follows:

129-32      645E.300  1.  Subject to the administrative control of the

129-33  Director of the Department of Business and Industry, the

129-34  Commissioner shall exercise general supervision and control over

129-35  mortgage companies doing business in this state.

129-36    2.  In addition to the other duties imposed upon him by law, the

129-37  Commissioner shall:

129-38    (a) Adopt any regulations that are necessary to carry out the

129-39  provisions of this chapter, except as to loan fees.

129-40    (b) Conduct such investigations as may be necessary to

129-41  determine whether any person has violated any provision of this

129-42  chapter, a regulation adopted pursuant to this chapter or an order of

129-43  the Commissioner.

129-44    (c) Conduct an annual examination of each mortgage company

129-45  doing business in this state.

130-1     (d) Conduct such other examinations, periodic or special audits,

130-2  investigations and hearings as may be necessary and proper for the

130-3  efficient administration of the laws of this state regarding mortgage

130-4  companies.

130-5     (e) Classify as confidential certain records and information

130-6  obtained by the Division when those matters are obtained from a

130-7  governmental agency upon the express condition that they remain

130-8  confidential. This paragraph does not limit examination by [the] :

130-9         (1) The Legislative Auditor[.] ; or

130-10        (2) The Department of Taxation if necessary to carry out

130-11  the provisions of sections 93.12 to 93.72, inclusive, of this act.

130-12    (f) Conduct such examinations and investigations as are

130-13  necessary to ensure that mortgage companies meet the requirements

130-14  of this chapter for obtaining a license, both at the time of the

130-15  application for a license and thereafter on a continuing basis.

130-16    3.  For each special audit, investigation or examination, a

130-17  mortgage company shall pay a fee based on the rate established

130-18  pursuant to NRS 658.101.

130-19    Sec. 218.  NRS 645E.670 is hereby amended to read as

130-20  follows:

130-21      645E.670  1.  For each violation committed by an applicant,

130-22  whether or not he is issued a license, the Commissioner may impose

130-23  upon the applicant an administrative fine of not more than $10,000,

130-24  if the applicant:

130-25    (a) Has knowingly made or caused to be made to the

130-26  Commissioner any false representation of material fact;

130-27    (b) Has suppressed or withheld from the Commissioner any

130-28  information which the applicant possesses and which, if submitted

130-29  by him, would have rendered the applicant ineligible to be licensed

130-30  pursuant to the provisions of this chapter; or

130-31    (c) Has violated any provision of this chapter, a regulation

130-32  adopted pursuant to this chapter or an order of the Commissioner in

130-33  completing and filing his application for a license or during the

130-34  course of the investigation of his application for a license.

130-35    2.  For each violation committed by a licensee, the

130-36  Commissioner may impose upon the licensee an administrative fine

130-37  of not more than $10,000, may suspend, revoke or place conditions

130-38  upon his license, or may do both, if the licensee, whether or not

130-39  acting as such:

130-40    (a) Is insolvent;

130-41    (b) Is grossly negligent or incompetent in performing any act for

130-42  which he is required to be licensed pursuant to the provisions of this

130-43  chapter;

131-1     (c) Does not conduct his business in accordance with law or has

131-2  violated any provision of this chapter, a regulation adopted pursuant

131-3  to this chapter or an order of the Commissioner;

131-4     (d) Is in such financial condition that he cannot continue in

131-5  business with safety to his customers;

131-6     (e) Has made a material misrepresentation in connection with

131-7  any transaction governed by this chapter;

131-8     (f) Has suppressed or withheld from a client any material facts,

131-9  data or other information relating to any transaction governed by the

131-10  provisions of this chapter which the licensee knew or, by the

131-11  exercise of reasonable diligence, should have known;

131-12    (g) Has knowingly made or caused to be made to the

131-13  Commissioner any false representation of material fact or has

131-14  suppressed or withheld from the Commissioner any information

131-15  which the licensee possesses and which, if submitted by him, would

131-16  have rendered the licensee ineligible to be licensed pursuant to the

131-17  provisions of this chapter;

131-18    (h) Has failed to account to persons interested for all money

131-19  received for a trust account;

131-20    (i) Has refused to permit an examination by the Commissioner

131-21  of his books and affairs or has refused or failed, within a reasonable

131-22  time, to furnish any information or make any report that may be

131-23  required by the Commissioner pursuant to the provisions of this

131-24  chapter or a regulation adopted pursuant to this chapter;

131-25    (j) Has been convicted of, or entered a plea of nolo contendere

131-26  to, a felony or any crime involving fraud, misrepresentation or

131-27  moral turpitude;

131-28    (k) Has refused or failed to pay, within a reasonable time, any

131-29  fees, assessments, costs or expenses that the licensee is required to

131-30  pay pursuant to this chapter or a regulation adopted pursuant to this

131-31  chapter;

131-32    (l) Has failed to pay the franchise tax imposed pursuant to the

131-33  provisions of sections 93.12 to 93.72, inclusive, of this act;

131-34    (m)  Has failed to satisfy a claim made by a client which has

131-35  been reduced to judgment;

131-36    [(m)] (n) Has failed to account for or to remit any money of a

131-37  client within a reasonable time after a request for an accounting or

131-38  remittal;

131-39    [(n)] (o) Has commingled the money or other property of a

131-40  client with his own or has converted the money or property of others

131-41  to his own use; or

131-42    [(o)] (p) Has engaged in any other conduct constituting a

131-43  deceitful, fraudulent or dishonest business practice.

 

 

132-1     Sec. 219.  NRS 649.395 is hereby amended to read as follows:

132-2      649.395  1.  The Commissioner may impose an administrative

132-3  fine, not to exceed $500 for each violation, or suspend or revoke the

132-4  license of a collection agency, or both impose a fine and suspend or

132-5  revoke the license, by an order made in writing and filed in his

132-6  office and served on the licensee by registered or certified mail at

132-7  the address shown in the records of the Commissioner, if:

132-8     (a) The licensee is adjudged liable in any court of law for breach

132-9  of any bond given under the provisions of this chapter; [or]

132-10    (b) After notice and hearing, the licensee is found guilty of:

132-11        (1) Fraud or misrepresentation;

132-12        (2) An act or omission inconsistent with the faithful

132-13  discharge of his duties and obligations; or

132-14        (3) A violation of any provision of this chapter[.] ; or

132-15    (c) The Commissioner determines that the licensee has failed

132-16  to pay the franchise tax imposed pursuant to the provisions of

132-17  sections 93.12 to 93.72, inclusive, of this act.

132-18    2.  The Commissioner may suspend or revoke the license of a

132-19  collection agency without notice and hearing if:

132-20    (a) The suspension or revocation is necessary for the immediate

132-21  protection of the public; and

132-22    (b) The licensee is afforded a hearing to contest the suspension

132-23  or revocation within 20 days after the written order of suspension or

132-24  revocation is served upon the licensee.

132-25    3.  Upon revocation of his license, all rights of the licensee

132-26  under this chapter terminate, and no application may be received

132-27  from any person whose license has once been revoked.

132-28    Sec. 220.  NRS 658.151 is hereby amended to read as follows:

132-29      658.151  1.  The Commissioner may forthwith take possession

132-30  of the business and property of any depository institution to which

132-31  this title or title 56 of NRS applies when it appears that the

132-32  depository institution:

132-33    (a) Has violated its charter or any laws applicable thereto.

132-34    (b) Is conducting its business in an unauthorized or unsafe

132-35  manner.

132-36    (c) Is in an unsafe or unsound condition to transact its business.

132-37    (d) Has an impairment of its stockholders’ or members’ equity.

132-38    (e) Has refused to pay its depositors in accordance with the

132-39  terms on which such deposits were received, or has refused to pay

132-40  its holders of certificates of indebtedness or investment in

132-41  accordance with the terms upon which those certificates of

132-42  indebtedness or investment were sold.

132-43    (f) Has become otherwise insolvent.

132-44    (g) Has neglected or refused to comply with the terms of a

132-45  lawful order of the Commissioner.

133-1     (h) Has refused, upon proper demand, to submit its records,

133-2  affairs and concerns for inspection and examination of an appointed

133-3  or authorized examiner of the Commissioner.

133-4     (i) Has made a voluntary assignment of its assets to trustees.

133-5     (j) Has failed to pay the franchise tax imposed pursuant to the

133-6  provisions of sections 93.12 to 93.72, inclusive, of this act.

133-7     2.  The Commissioner also may forthwith take possession of the

133-8  business and property of any depository institution to which this title

133-9  or title 56 of NRS applies when it appears that the officers of the

133-10  depository institution have refused to be examined upon oath

133-11  regarding its affairs.

133-12    Sec. 221.  NRS 665.133 is hereby amended to read as follows:

133-13      665.133  1.  The records and information described in NRS

133-14  665.130 may be disclosed to:

133-15    (a) An agency of the Federal Government or of another state

133-16  which regulates the financial institution which is the subject of the

133-17  records or information;

133-18    (b) The Director of the Department of Business and Industry for

133-19  his confidential use;

133-20    (c) The State Board of Finance for its confidential use, if the

133-21  report or other information is necessary for the State Board of

133-22  Finance to perform its duties under this title;

133-23    (d) The Department of Taxation for its use in carrying out the

133-24  provisions of sections 93.12 to 93.72, inclusive, of this act;

133-25    (e) An entity which insures or guarantees deposits;

133-26    [(e)] (f) A public officer authorized to investigate criminal

133-27  charges in connection with the affairs of the depository institution;

133-28    [(f)] (g) A person preparing a proposal for merging with or

133-29  acquiring an institution or holding company, but only after notice of

133-30  the disclosure has been given to the institution or holding company;

133-31    [(g)] (h) Any person to whom the subject of the report has

133-32  authorized the disclosure;

133-33    [(h)] (i) Any other person if the Commissioner determines, after

133-34  notice and opportunity for hearing, that disclosure is in the public

133-35  interest and outweighs any potential harm to the depository

133-36  institution and its stockholders, members, depositors and creditors;

133-37  and

133-38    [(i)] (j) Any court in a proceeding initiated by the

133-39  Commissioner concerning the financial institution.

133-40    2.  All the reports made available pursuant to this section

133-41  remain the property of the Division of Financial Institutions, and no

133-42  person, agency or authority to whom the reports are made available,

133-43  or any officer, director or employee thereof, may disclose any of the

133-44  reports or any information contained therein, except in published

134-1  statistical material that does not disclose the affairs of any natural

134-2  person or corporation.

134-3     Sec. 222.  NRS 673.484 is hereby amended to read as follows:

134-4      673.484  The Commissioner may after notice and hearing

134-5  suspend or revoke the charter of any association for [repeated] :

134-6     1.  Repeated failure to abide by the provisions of this chapter or

134-7  the regulations adopted thereunder.

134-8     2.  Failure to pay the franchise tax imposed pursuant to the

134-9  provisions of sections 93.12 to 93.72, inclusive, of this act.

134-10    Sec. 223.  NRS 675.440 is hereby amended to read as follows:

134-11      675.440  1.  If the Commissioner has reason to believe that

134-12  grounds for revocation or suspension of a license exist, he shall give

134-13  20 days’ written notice to the licensee stating the contemplated

134-14  action and, in general, the grounds therefor and set a date for a

134-15  hearing.

134-16    2.  At the conclusion of a hearing, the Commissioner shall:

134-17    (a) Enter a written order either dismissing the charges, revoking

134-18  the license, or suspending the license for a period of not more than

134-19  60 days, which period must include any prior temporary suspension.

134-20  A copy of the order must be sent by registered or certified mail to

134-21  the licensee.

134-22    (b) Impose upon the licensee a fine of $500 for each violation by

134-23  the licensee of any provision of this chapter or any lawful regulation

134-24  adopted under it.

134-25    (c) If a fine is imposed pursuant to this section, enter such order

134-26  as is necessary to recover the costs of the proceeding, including his

134-27  investigative costs and attorney’s fees.

134-28    3.  The grounds for revocation or suspension of a license are

134-29  that:

134-30    (a) The licensee has failed to pay the annual license fee;

134-31    (b) The licensee, either knowingly or without any exercise of

134-32  due care to prevent it, has violated any provision of this chapter or

134-33  any lawful regulation adopted under it;

134-34    (c) The licensee has failed to pay the franchise tax imposed

134-35  pursuant to the provisions of sections 93.12 to 93.72, inclusive, of

134-36  this act;

134-37    (d) Any fact or condition exists which would have justified the

134-38  Commissioner in denying the licensee’s original application for a

134-39  license hereunder; or

134-40    [(d)] (e) The applicant failed to open an office for the conduct

134-41  of the business authorized under this chapter within 120 days from

134-42  the date the license was issued, or has failed to remain open for the

134-43  conduct of the business for a period of 120 days without good cause

134-44  therefor.

135-1     4.  Any revocation or suspension applies only to the license

135-2  granted to a person for the particular office for which grounds for

135-3  revocation or suspension exist.

135-4     5.  An order suspending or revoking a license becomes effective

135-5  5 days after being entered unless the order specifies otherwise or a

135-6  stay is granted.

135-7     Sec. 224.  NRS 676.290 is hereby amended to read as follows:

135-8      676.290  1.  The Commissioner may, pursuant to the

135-9  procedure provided in this chapter, deny, suspend or revoke any

135-10  license for which application has been made or which has been

135-11  issued under the provisions of this chapter if he finds, as to the

135-12  licensee, its associates, directors or officers, grounds for action.

135-13    2.  Any one of the following grounds may provide the requisite

135-14  grounds for denial, suspension or revocation:

135-15    (a) Conviction of a felony or of a misdemeanor involving moral

135-16  turpitude.

135-17    (b) Violation of any of the provisions of this chapter or

135-18  regulations of the Commissioner.

135-19    (c) Fraud or deceit in procuring the issuance of the license.

135-20    (d) Continuous course of unfair conduct.

135-21    (e) Insolvency, filing in bankruptcy, receivership or assigning

135-22  for the benefit of creditors by any licensee or applicant for a license

135-23  under this chapter.

135-24    (f) Failure to pay the franchise tax imposed pursuant to the

135-25  provisions of sections 93.12 to 93.72, inclusive, of this act.

135-26    (g) Failure to pay the fee for renewal or reinstatement of a

135-27  license.

135-28    3.  The Commissioner shall, after notice and hearing, impose

135-29  upon the licensee a fine of $500 for each violation by the licensee of

135-30  any of the provisions of this chapter or regulations of the

135-31  Commissioner. If a fine is imposed pursuant to this section, the

135-32  costs of the proceeding, including investigative costs and attorney’s

135-33  fees, may be recovered by the Commissioner.

135-34    Sec. 225.  NRS 677.510 is hereby amended to read as follows:

135-35      677.510  1.  If the Commissioner has reason to believe that

135-36  grounds for revocation or suspension of a license exist, he shall give

135-37  20 days’ written notice to the licensee stating the contemplated

135-38  action and, in general, the grounds therefor and set a date for a

135-39  hearing.

135-40    2.  At the conclusion of a hearing, the Commissioner shall:

135-41   (a) Enter a written order either dismissing the charges, or

135-42  revoking the license, or suspending the license for a period of not

135-43  more than 60 days, which period must include any prior temporary

135-44  suspension. A copy of the order must be sent by registered or

135-45  certified mail to the licensee.

136-1     (b) Impose upon the licensee a fine of $500 for each violation by

136-2  the licensee of any provision of this chapter or any lawful regulation

136-3  adopted pursuant thereto.

136-4     (c) If a fine is imposed pursuant to this section, enter such order

136-5  as is necessary to recover the costs of the proceeding, including his

136-6  investigative costs and attorney’s fees.

136-7     3.  The grounds for revocation or suspension of a license are

136-8  that:

136-9     (a) The licensee has failed to pay the annual license fee;

136-10    (b) The licensee, either knowingly or without any exercise of

136-11  due care to prevent it, has violated any provision of this chapter, or

136-12  any lawful regulation adopted pursuant thereto;

136-13    (c) The licensee has failed to pay the franchise tax imposed

136-14  pursuant to the provisions of sections 93.12 to 93.72, inclusive, of

136-15  this act;

136-16    (d) Any fact or condition exists which would have justified the

136-17  Commissioner in denying the licensee’s original application for a

136-18  license hereunder; or

136-19    [(d)] (e) The applicant failed to open an office for the conduct

136-20  of the business authorized under this chapter within 120 days from

136-21  the date the license was issued, or has failed to remain open for the

136-22  conduct of the business for a period of 120 days without good cause

136-23  therefor.

136-24    4.  Any revocation or suspension applies only to the license

136-25  granted to a person for the particular office for which grounds for

136-26  revocation or suspension exist.

136-27    5.  An order suspending or revoking a license becomes effective

136-28  5 days after being entered unless the order specifies otherwise or a

136-29  stay is granted.

136-30    Sec. 226.  (Deleted.)

136-31    Sec. 227.  NRS 680B.037 is hereby amended to read as

136-32  follows:

136-33      680B.037  [Payment]

136-34    1.  Except as otherwise provided in subsection 2, payment by

136-35  an insurer of the tax imposed by NRS 680B.027 is in lieu of all

136-36  taxes imposed by the State or any city, town or county upon

136-37  premiums or upon income of insurers and of franchise, privilege or

136-38  other taxes measured by income of the insurer.

136-39    2.  The provisions of subsection 1 do not apply to a franchise

136-40  fee imposed pursuant to the provisions of sections 60 to 93,

136-41  inclusive, of this act.

136-42    Sec. 227.5.  NRS 680B.037 is hereby amended to read as

136-43  follows:

136-44      680B.037  1.  Except as otherwise provided in subsection 2,

136-45  payment by an insurer of the tax imposed by NRS 680B.027 is in

137-1  lieu of all taxes imposed by the State or any city, town or county

137-2  upon premiums or upon income of insurers and of franchise,

137-3  privilege or other taxes measured by income of the insurer.

137-4     2.  The provisions of subsection 1 do not apply to a franchise

137-5  fee or franchise tax imposed pursuant to the provisions of sections

137-6  60 to 93, inclusive,or 93.12 to 93.72, inclusive,of this act.

137-7     Sec. 228.  NRS 687A.130 is hereby amended to read as

137-8  follows:

137-9      687A.130  The Association is exempt from payment of all fees

137-10  and all taxes levied by this state or any of its subdivisions, except

137-11  [taxes] :

137-12    1.  Taxes levied on real or personal property.

137-13    2.  A franchise fee imposed pursuant to sections 60 to 93,

137-14  inclusive, of this act.

137-15    Sec. 228.5.  NRS 687A.130 is hereby amended to read as

137-16  follows:

137-17      687A.130  The Association is exempt from payment of all fees

137-18  and all taxes levied by this state or any of its subdivisions, except:

137-19    1.  Taxes levied on real or personal property.

137-20    2.  A franchise fee or franchise tax imposed pursuant to

137-21  sections 60 to 93, inclusive, or 93.12 to 93.72, inclusive, of this act.

137-22    Sec. 229.  NRS 694C.450 is hereby amended to read as

137-23  follows:

137-24      694C.450  1.  Except as otherwise provided in this section, a

137-25  captive insurer shall pay to the Division, not later than March 1 of

137-26  each year, a tax at the rate of:

137-27    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

137-28  direct premiums;

137-29    (b) One-fifth of 1 percent on the next $20,000,000 of its net

137-30  direct premiums; and

137-31    (c) Seventy-five thousandths of 1 percent on each additional

137-32  dollar of its net direct premiums.

137-33    2.  Except as otherwise provided in this section, a captive

137-34  insurer shall pay to the Division, not later than March 1 of each

137-35  year, a tax at a rate of:

137-36    (a) Two hundred twenty-five thousandths of 1 percent on the

137-37  first $20,000,000 of revenue from assumed reinsurance premiums;

137-38    (b) One hundred fifty thousandths of 1 percent on the next

137-39  $20,000,000 of revenue from assumed reinsurance premiums; and

137-40    (c) Twenty-five thousandths of 1 percent on each additional

137-41  dollar of revenue from assumed reinsurance premiums.

137-42  The tax on reinsurance premiums pursuant to this subsection must

137-43  not be levied on premiums for risks or portions of risks which are

137-44  subject to taxation on a direct basis pursuant to subsection 1. A

137-45  captive insurer is not required to pay any reinsurance premium tax

138-1  pursuant to this subsection on revenue related to the receipt of assets

138-2  by the captive insurer in exchange for the assumption of loss

138-3  reserves and other liabilities of another insurer that is under

138-4  common ownership and control with the captive insurer, if the

138-5  transaction is part of a plan to discontinue the operation of the other

138-6  insurer and the intent of the parties to the transaction is to renew or

138-7  maintain such business with the captive insurer.

138-8     3.  If the sum of the taxes to be paid by a captive insurer

138-9  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

138-10  given year, the captive insurer shall pay a tax of $5,000 for that

138-11  year.

138-12    4.  Two or more captive insurers under common ownership and

138-13  control must be taxed as if they were a single captive insurer.

138-14    5.  Notwithstanding any specific statute to the contrary , [and]

138-15  except as otherwise provided in this subsection, the tax provided for

138-16  by this section constitutes all the taxes collectible pursuant to the

138-17  laws of this state from a captive insurer, and no occupation tax or

138-18  other taxes may be levied or collected from a captive insurer by this

138-19  state or by any county, city or municipality within this state, except

138-20  for a franchise fee imposed pursuant to the provisions of sections

138-21  60 to 93, inclusive, of this act and ad valorem taxes on real or

138-22  personal property located in this state used in the production of

138-23  income by the captive insurer.

138-24    6.  Ten percent of the revenues collected from the tax imposed

138-25  pursuant to this section must be deposited with the State Treasurer

138-26  for credit to the Account for the Regulation and Supervision of

138-27  Captive Insurers created pursuant to NRS 694C.460. The remaining

138-28  90 percent of the revenues collected must be deposited with the

138-29  State Treasurer for credit to the State General Fund.

138-30    7.  As used in this section, unless the context otherwise

138-31  requires:

138-32    (a) “Common ownership and control” means:

138-33        (1) In the case of a stock insurer, the direct or indirect

138-34  ownership of 80 percent or more of the outstanding voting stock of

138-35  two or more corporations by the same member or members.

138-36        (2) In the case of a mutual insurer, the direct or indirect

138-37  ownership of 80 percent or more of the surplus and the voting power

138-38  of two or more corporations by the same member or members.

138-39    (b) “Net direct premiums” means the direct premiums collected

138-40  or contracted for on policies or contracts of insurance written by a

138-41  captive insurer during the preceding calendar year, less the amounts

138-42  paid to policyholders as return premiums, including dividends on

138-43  unabsorbed premiums or premium deposits returned or credited to

138-44  policyholders.

139-1     Sec. 229.3.  NRS 694C.450 is hereby amended to read as

139-2  follows:

139-3      694C.450  1.  Except as otherwise provided in this section, a

139-4  captive insurer shall pay to the Division, not later than March 1 of

139-5  each year, a tax at the rate of:

139-6     (a) Two-fifths of 1 percent on the first $20,000,000 of its net

139-7  direct premiums;

139-8     (b) One-fifth of 1 percent on the next $20,000,000 of its net

139-9  direct premiums; and

139-10    (c) Seventy-five thousandths of 1 percent on each additional

139-11  dollar of its net direct premiums.

139-12    2.  Except as otherwise provided in this section, a captive

139-13  insurer shall pay to the Division, not later than March 1 of each

139-14  year, a tax at a rate of:

139-15    (a) Two hundred twenty-five thousandths of 1 percent on the

139-16  first $20,000,000 of revenue from assumed reinsurance premiums;

139-17    (b) One hundred fifty thousandths of 1 percent on the next

139-18  $20,000,000 of revenue from assumed reinsurance premiums; and

139-19    (c) Twenty-five thousandths of 1 percent on each additional

139-20  dollar of revenue from assumed reinsurance premiums.

139-21  The tax on reinsurance premiums pursuant to this subsection must

139-22  not be levied on premiums for risks or portions of risks which are

139-23  subject to taxation on a direct basis pursuant to subsection 1. A

139-24  captive insurer is not required to pay any reinsurance premium tax

139-25  pursuant to this subsection on revenue related to the receipt of assets

139-26  by the captive insurer in exchange for the assumption of loss

139-27  reserves and other liabilities of another insurer that is under

139-28  common ownership and control with the captive insurer, if the

139-29  transaction is part of a plan to discontinue the operation of the other

139-30  insurer and the intent of the parties to the transaction is to renew or

139-31  maintain such business with the captive insurer.

139-32    3.  If the sum of the taxes to be paid by a captive insurer

139-33  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

139-34  given year, the captive insurer shall pay a tax of $5,000 for that

139-35  year.

139-36    4.  Two or more captive insurers under common ownership and

139-37  control must be taxed as if they were a single captive insurer.

139-38    5.  Notwithstanding any specific statute to the contrary, except

139-39  as otherwise provided in this subsection, the tax provided for by this

139-40  section constitutes all the taxes collectible pursuant to the laws of

139-41  this state from a captive insurer, and no occupation tax or other

139-42  taxes may be levied or collected from a captive insurer by this state

139-43  or by any county, city or municipality within this state, except for a

139-44  franchise fee or franchise tax imposed pursuant to the provisions of

139-45  sections 60 to 93, inclusive, or 93.12 to 93.72, inclusive,of this act

140-1  and ad valorem taxes on real or personal property located in this

140-2  state used in the production of income by the captive insurer.

140-3     6.  Ten percent of the revenues collected from the tax imposed

140-4  pursuant to this section must be deposited with the State Treasurer

140-5  for credit to the Account for the Regulation and Supervision of

140-6  Captive Insurers created pursuant to NRS 694C.460. The remaining

140-7  90 percent of the revenues collected must be deposited with the

140-8  State Treasurer for credit to the State General Fund.

140-9     7.  As used in this section, unless the context otherwise

140-10  requires:

140-11    (a) “Common ownership and control” means:

140-12        (1) In the case of a stock insurer, the direct or indirect

140-13  ownership of 80 percent or more of the outstanding voting stock of

140-14  two or more corporations by the same member or members.

140-15        (2) In the case of a mutual insurer, the direct or indirect

140-16  ownership of 80 percent or more of the surplus and the voting power

140-17  of two or more corporations by the same member or members.

140-18    (b) “Net direct premiums” means the direct premiums collected

140-19  or contracted for on policies or contracts of insurance written by a

140-20  captive insurer during the preceding calendar year, less the amounts

140-21  paid to policyholders as return premiums, including dividends on

140-22  unabsorbed premiums or premium deposits returned or credited to

140-23  policyholders.

140-24    Sec. 229.7.  Section 62 of this act is hereby amended to read as

140-25  follows:

140-26      Sec. 62.  1.  “Business entity” includes:

140-27      (a) A corporation, partnership, proprietorship, limited-

140-28  liability company, business association, joint venture, limited-

140-29  liability partnership, business trust and their equivalents

140-30  organized under the laws of this state or another jurisdiction

140-31  and any other type of entity that engages in business; and

140-32      (b) A natural person engaging in a business if he is

140-33  deemed to be a business entity pursuant to section 74 of this

140-34  act.

140-35    2.  The term does not include:

140-36      (a) A governmental entity;

140-37      (b) A nonprofit religious, charitable, fraternal or other

140-38  organization that qualifies as a tax-exempt organization

140-39  pursuant to 26 U.S.C. § 501(c), unless the organization has

140-40  taxable income for the purposes of federal income taxation

140-41  from any unrelated trade or business, as defined in 26 U.S.C.

140-42  § 513; [or]

140-43      (c) A person who operates a business from his home and

140-44  earns from that business not more than 66 2/3 percent of the

140-45  average annual wage, as computed for the preceding calendar

141-1  year pursuant to chapter 612 of NRS and rounded to the

141-2  nearest hundred dollars [.] ; or

141-3      (d) A financial institution that is required to pay a

141-4  franchise tax pursuant to section 93.36 of this act.

141-5     Sec. 230.  Section 101 of this act is hereby amended to read as

141-6  follows:

141-7      Sec. 101.  1.  Except as otherwise provided in

141-8  subsection 8, a person shall not conduct a business in this

141-9  state unless he has a business license issued by the

141-10  Department.

141-11    2.  An application for a business license must:

141-12      (a) Be made upon a form prescribed by the Department;

141-13      (b) Set forth the name under which the applicant transacts

141-14  or intends to transact business and the location of his place or

141-15  places of business;

141-16      (c) Declare the estimated number of employees for the

141-17  previous calendar quarter;

141-18      (d) Be accompanied by a fee of $75; and

141-19      (e) Include any other information that the Department

141-20  deems necessary.

141-21    3.  The application must be signed by:

141-22      (a) The owner, if the business is owned by a natural

141-23  person;

141-24      (b) A member or partner, if the business is owned by an

141-25  association or partnership; or

141-26      (c) An officer or some other person specifically

141-27  authorized to sign the application, if the business is owned by

141-28  a corporation.

141-29    4.  If the application is signed pursuant to paragraph (c)

141-30  of subsection 3, written evidence of the signer’s authority

141-31  must be attached to the application.

141-32    5.  A person who has been issued a business license by

141-33  the Department shall submit a fee of $75 to the Department

141-34  on or before the last day of the month in which the

141-35  anniversary date of issuance of the business license occurs in

141-36  each year, unless the person submits a written statement to

141-37  the Department, at least 10 days before the anniversary date,

141-38  indicating that the person will not be conducting business in

141-39  this state after the anniversary date. A person who fails to

141-40  submit the annual fee required pursuant to this subsection

141-41  in a timely manner shall pay a penalty in the amount of $75

141-42  in addition to the annual fee.

141-43    6.  The business license required to be obtained pursuant

141-44  to this section is in addition to any license to conduct business

142-1  that must be obtained from the local jurisdiction in which the

142-2  business is being conducted.

142-3     7.  For the purposes of sections 96 to 101, inclusive, of

142-4  this act, a person shall be deemed to conduct a business in

142-5  this state if a business for which the person is responsible:

142-6      (a) Is organized pursuant to title 7 of NRS, other than a

142-7  business organized pursuant to chapter 82 or 84 of NRS;

142-8      (b) Has an office or other base of operations in this state;

142-9  or

142-10      (c) Pays wages or other remuneration to a natural person

142-11  who performs in this state any of the duties for which he is

142-12  paid.

142-13    8.  A person who takes part in a trade show or convention

142-14  held in this state for a purpose related to the conduct of a

142-15  business is not required to obtain a business license

142-16  specifically for that event.

142-17    Sec. 231.  Section 6 of chapter 458, Statutes of Nevada 1999,

142-18  at page 2133, is hereby amended to read as follows:

142-19      Sec. 6.  The amendatory provisions of sections 2 to 5,

142-20  inclusive, of this act expire by limitation on October 1, 2029.

142-21    Sec. 232.  1.  NRS 353.272, 364A.160, 375.025, 375.075,

142-22  463.4001, 463.4002, 463.4004, 463.4006, 463.4008, 463.4009 and

142-23  463.4015 are hereby repealed.

142-24    2.  NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

142-25  364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

142-26  364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

142-27  364A.152, 364A.1525, 364A.170, 364A.175, 364A.180, 364A.190,

142-28  364A.230, 364A.240, 364A.250, 364A.260, 364A.270, 364A.280,

142-29  364A.290, 364A.300, 364A.310, 364A.320, 364A.330, 364A.340,

142-30  364A.350, 463.401, 463.402, 463.403, 463.404, 463.4045, 463.405,

142-31  463.4055 and 463.406 are hereby repealed.

142-32    Sec. 233.  Except as otherwise provided by specific statute:

142-33    1.  After the close of the 2003-2004 Fiscal Year and after the

142-34  close of the 2004-2005 Fiscal Year, the Interim Finance Committee

142-35  shall determine the amount, if any, by which the total revenue from

142-36  all sources to the State General Fund, excluding reversions to the

142-37  State General Fund, exceeds:

142-38    (a) One hundred seven percent of the total revenue from all

142-39  sources to the State General Fund as projected by the 2003

142-40  Legislature for the applicable fiscal year; and

142-41    (b) The total amount of all applicable contingent appropriations

142-42  enacted by the 2003 Legislature for which the conditions for the

142-43  contingent appropriations were satisfied.

142-44    2.  If the amount determined pursuant to subsection 1 is greater

142-45  than $0, the Interim Finance Committee, upon making the

143-1  determination, shall cause to be transferred from the State General

143-2  Fund to the Fund to Stabilize the Operation of the State Government

143-3  created by NRS 353.288 the portion of the amount determined

143-4  pursuant to subsection 1 that may be transferred without exceeding

143-5  the permissible balance of the Fund to Stabilize the Operation of the

143-6  State Government as set forth in NRS 353.288.

143-7     3.  If less than the full amount determined pursuant to

143-8  subsection 1 is transferred to the Fund to Stabilize the Operation of

143-9  the State Government pursuant to subsection 2, the Interim Finance

143-10  Committee shall cause to be transferred from the State General Fund

143-11  to the Fund for Tax Accountability created by section 234 of this act

143-12  the remainder of the amount determined pursuant to subsection 1.

143-13    Sec. 234.  1.  The Fund for Tax Accountability is hereby

143-14  created as a special revenue fund.

143-15    2.  Money from the Fund may be appropriated only for the

143-16  purpose of supplementing future revenue of this state to allow the

143-17  reduction of the rate or amount of a tax or fee.

143-18    3.  This section does not authorize a refund or other return of

143-19  any tax or fee paid to this state pursuant to any statute or regulation

143-20  in effect at the time the tax or fee was paid.

143-21    Sec. 235.  1.  Notwithstanding the provisions of this act and

143-22  any other provision of law to the contrary, a public utility or local

143-23  government franchisee may increase its previously approved rates

143-24  by an amount which is reasonably estimated to produce an amount

143-25  of revenue equal to the amount of any tax liability incurred by the

143-26  public utility or local government franchisee before January 1, 2005,

143-27  as a result of the provisions of this act.

143-28    2.  For the purposes of this section:

143-29    (a) “Local government franchisee” means a person to whom a

143-30  local government has granted a franchise for the provision of

143-31  services who is required to obtain the approval of a governmental

143-32  entity to increase any of the rates it charges for those services.

143-33    (b) “Public utility” means a public utility that is required to

143-34  obtain the approval of a governmental entity to increase any of the

143-35  rates it charges for a utility service.

143-36    Sec. 236. Notwithstanding the provisions of section 61 of

143-37  Assembly Bill No. 553 of the 72nd Session of the Nevada

143-38  Legislature, the sums appropriated to the Interim Finance

143-39  Committee by subsection 1 of that section may be allocated and

143-40  used pursuant to that section for information technology and

143-41  additional operational costs that may be required by the Department

143-42  of Taxation or other state agency to implement or modify the

143-43  collections of State General Fund revenues approved by the 20th

143-44  Special Session of the Nevada Legislature.

144-1     Sec. 237.  1.  There is hereby appropriated from the State

144-2  General Fund to the Interim Finance Committee for allocation to the

144-3  Legislative Committee on Taxation, Public Revenue and Tax Policy

144-4  to exercise its powers pursuant to section 166 of this act, including,

144-5  without limitation, to hire a consultant:

 

144-6  For the Fiscal Year 2003-2004. $125,000

144-7  For the Fiscal Year 2004-2005. $125,000

 

144-8     2.  The Interim Finance Committee may allocate to the

144-9  Legislative Committee on Taxation, Public Revenue and Tax Policy

144-10  all or any portion of the money appropriated by subsection 1.

144-11    3.  The sums appropriated by subsection 1 are available for

144-12  either fiscal year. Any balance of those sums must not be committed

144-13  for expenditure after June 30, 2005, and reverts to the State General

144-14  Fund as soon as all payments of money committed have been made.

144-15    Sec. 237.10.  1.  There is hereby appropriated from the State

144-16  General Fund to the State Distributive School Account the sum of

144-17  $108,937,389 for distribution by the Superintendent of Public

144-18  Instruction to the county school districts for Fiscal Year 2003-2004

144-19  which must, except as otherwise provided in sections 237.14 and

144-20  237.18 of this act, be used to employ teachers to comply with the

144-21  required ratio of pupils to teachers, as set forth in NRS 388.700, in

144-22  grades 1 and 2 and in selected kindergartens with pupils who are

144-23  considered at risk of failure by the Superintendent of Public

144-24  Instruction and to maintain the current ratio of pupils per teacher in

144-25  grade 3. Expenditures for the class-size reduction program must be

144-26  accounted for in a separate category of expenditure in the State

144-27  Distributive School Account.

144-28    2.  Except as otherwise provided in sections 237.14 and 237.18

144-29  of this act, the money appropriated by subsection 1 must be used to

144-30  pay the salaries and benefits of not less than 1,887 teachers

144-31  employed by school districts to meet the required pupil-teacher

144-32  ratios in the 2003-2004 school year.

144-33    3.  Any remaining balance of the sum appropriated by

144-34  subsection 1 must not be committed for expenditure after June 30,

144-35  2004, and must be transferred and added to the money appropriated

144-36  to the State Distributive School Account pursuant to section 237.12

144-37  of this act for the 2004-2005 Fiscal Year, and may be expended as

144-38  that money is expended.

144-39    Sec. 237.12.  1.  There is hereby appropriated from the State

144-40  General Fund to the State Distributive School Account the sum of

144-41  $117,142,553 for distribution by the Superintendent of Public

144-42  Instruction to the county school districts for Fiscal Year 2004-2005

144-43  which must, except as otherwise provided in sections 237.14 and

145-1  237.18 of this act, be used to employ teachers to comply with the

145-2  required ratio of pupils to teachers, as set forth in NRS 388.700, in

145-3  grades 1 and 2 and in selected kindergartens with pupils who are

145-4  considered at risk of failure by the Superintendent of Public

145-5  Instruction and to maintain the current ratio of pupils per teacher in

145-6  grade 3. Expenditures for the class-size reduction program must be

145-7  accounted for in a separate category of expenditure in the State

145-8  Distributive School Account.

145-9     2.  Except as otherwise provided in sections 237.14 and 237.18

145-10  of this act, the money appropriated by subsection 1 must be used to

145-11  pay the salaries and benefits of not less than 1,953 teachers

145-12  employed by school districts to meet the required pupil-teacher

145-13  ratios in the 2004-2005 school year.

145-14    3.  Any remaining balance of the sum appropriated by

145-15  subsection 1, including any money added thereto pursuant to section

145-16  237.10 of this act, must not be committed for expenditure after

145-17  June 30, 2005, and reverts to the State General Fund as soon as all

145-18  payments of money committed have been made.

145-19    Sec. 237.14.  1.  Except as otherwise provided in subsection

145-20  2, the board of trustees of each county school district:

145-21    (a) Shall file a plan with the Superintendent of Public Instruction

145-22  describing how the money appropriated by sections 237.10 and

145-23  237.12 of this act will be used to comply with the required ratio of

145-24  pupils to teachers in kindergarten and grades 1, 2 and 3; or

145-25    (b) May, after receiving approval of the plan from the

145-26  Superintendent of Public Instruction, use the money appropriated by

145-27  sections 237.10 and 237.12 of this act to carry out an alternative

145-28  program for reducing the ratio of pupils per teacher or to carry out

145-29  programs of remedial education that have been found to be effective

145-30  in improving pupil achievement in grades 1, 2 and 3, so long as the

145-31  combined ratio of pupils per teacher in the aggregate of kindergarten

145-32  and grades 1, 2 and 3 of the school district does not exceed the

145-33  combined ratio of pupils per teacher in the aggregate of kindergarten

145-34  and grades 1, 2 and 3 of the school district in the 2000-2001 school

145-35  year. The plan approved by the Superintendent of Public Instruction

145-36  must describe the method to be used by the school district to

145-37  evaluate the effectiveness of the alternative program or remedial

145-38  programs in improving pupil achievement.

145-39    2.  In lieu of complying with subsection 1, the board of trustees

145-40  of a school district that is located in a county whose population is

145-41  less than 100,000 may, after receiving approval of the plan from the

145-42  Superintendent of Public Instruction, use the money appropriated by

145-43  sections 237.10 and 237.12 of this act to carry out a program in

145-44  which alternative pupil-teacher ratios are carried out in grades 1

145-45  through 5 or grades 1 through 6, as applicable. Alternative ratios for

146-1  grade 6 may only be approved for those school districts that include

146-2  grade 6 in elementary school. The alternative pupil-teacher ratios

146-3  shall not:

146-4     (a) Exceed 22 to 1 in grades 1, 2 and 3; and

146-5     (b) Exceed 25 to 1 in grades 4 and 5 or grades 4, 5 and 6, as

146-6  applicable.

146-7     3.  If a school district receives approval to carry out programs

146-8  of remedial education pursuant to paragraph (b) of subsection 1 or to

146-9  carry out alternative pupil-teacher ratios pursuant to subsection 2,

146-10  the school district shall evaluate the effectiveness of the alternative

146-11  program. The evaluation must include, without limitation, the effect

146-12  of the alternative program on:

146-13    (a) Team-teaching;

146-14    (b) Pupil discipline; and

146-15    (c) The academic achievement of pupils.

146-16    4.  A school district shall submit a written report of the results

146-17  of the evaluation to the Superintendent of Public Instruction on or

146-18  before December 1 of each year for the immediately preceding

146-19  school year. The Superintendent of Public Instruction shall

146-20  summarize the results of the evaluations and report the findings in

146-21  an interim report to the Legislative Committee on Education on or

146-22  before February 16, 2004.

146-23    5.  On or before February 1, 2005, the Superintendent of Public

146-24  Instruction shall submit a final written report of the results of the

146-25  evaluations of alternative class-size reduction programs to the

146-26  Legislative Bureau of Educational Accountability and Program

146-27  Evaluation. On or before February 15, 2005, the Legislative Bureau

146-28  of Educational Accountability and Program Evaluation shall submit

146-29  a copy of the written report to the Director of the Legislative

146-30  Counsel Bureau for transmission to the 73rd Session of the Nevada

146-31  Legislature.

146-32    6.  The interim report required pursuant to subsection 4 and the

146-33  final written report required pursuant to subsection 5 must include,

146-34  without limitation:

146-35    (a) The number of school districts for which an alternative class-

146-36  size reduction program was approved;

146-37    (b) A description of the approved alternative class-size reduction

146-38  programs; and

146-39    (c) The effect of the alternative class-size reduction programs

146-40  on:

146-41        (1) Team teaching;

146-42        (2) Pupil discipline; and

146-43        (3) The academic achievement of pupils.

146-44    Sec. 237.16.  1.  During the 2003-2005 biennium, a school

146-45  district that is located in a county whose population is 100,000 or

147-1  more shall study the current class-sizes in the school district for

147-2  grades 1 to 5, inclusive, to determine whether alternative pupil-

147-3  teacher ratios may:

147-4     (a) Improve the academic achievement of pupils;

147-5     (b) Decrease pupil discipline; or

147-6     (c) Decrease or eliminate team-teaching in grades 1 and 2.

147-7     2.  In conducting the study, the school district shall consider the

147-8  costs that would be associated with carrying out the alternative

147-9  pupil-teacher ratios, including, without limitation, the:

147-10    (a) Number of additional classrooms needed; and

147-11    (b) Number of additional teachers needed.

147-12    3.  On or before February 15, 2005, each school district that

147-13  conducts a study of alternative pupil-teacher ratios pursuant to this

147-14  section shall submit a written report of its findings concerning

147-15  alternative pupil-teacher ratios to the:

147-16    (a) Director of the Legislative Counsel Bureau for transmission

147-17  to the 73rd Session of the Nevada Legislature;

147-18    (b) Legislative Bureau of Educational Accountability and

147-19  Program Evaluation; and

147-20    (c) State Board of Education.

147-21    Sec. 237.18.  1.  The money appropriated for class-size

147-22  reduction pursuant to sections 237.10 and 237.12 of this act:

147-23    (a) May be applied first to pupils considered most at risk of

147-24  failure.

147-25    (b) Must not be used to settle or arbitrate disputes between a

147-26  recognized organization representing employees of a school district

147-27  and the school district, or to settle any negotiations.

147-28    (c) Must not be used to adjust the district-wide schedules of

147-29  salaries and benefits of the employees of a school district.

147-30    2.  The money appropriated for class-size reduction pursuant to

147-31  sections 237.10 and 237.12 of this act must not be distributed to a

147-32  school district unless that school district has:

147-33    (a) Filed with the Department of Education a plan for achieving

147-34  the required ratio set forth in NRS 388.700; and

147-35    (b) Demonstrated that, from resources of the school district

147-36  other than allocations received from the State Distributive School

147-37  Account for class-size reduction, a sufficient number of classroom

147-38  teachers have been employed to maintain the average pupil-teacher

147-39  ratio that existed for each grade for grades 1, 2 and 3, in that school

147-40  district for the 3 school years immediately preceding the start of the

147-41  class-size reduction program in the 1990-1991 school year. In

147-42  addition, if a school district uses the allocations received from the

147-43  State Distributive School Account for class-size reduction to carry

147-44  out an alternative class-size reduction program as set forth in

147-45  subsection 2 of section 237.14 of this act, a sufficient number of

148-1  teachers have been employed to maintain the average pupil-teacher

148-2  ratio that existed in each grade so reduced, in that school district for

148-3  the 3 years immediately preceding the implementation of the

148-4  alternative program.

148-5     Sec. 237.20.  In no event may the alternative pupil-teacher

148-6  ratios authorized pursuant to subsection 2 of section 237.14 of this

148-7  act be carried out beyond the 2003-2005 biennium unless the 73rd

148-8  Session of the Nevada Legislature determines that the alternative

148-9  pupil-teacher ratios may be carried out after June 30, 2005.

148-10    Sec. 237.22.  The basic support guarantee for school districts

148-11  for operating purposes for the 2003-2004 Fiscal Year is an estimated

148-12  weighted average of $4,295 per pupil. For each respective school

148-13  district, the basic support guarantee per pupil for the 2003-2004

148-14  Fiscal Year is:

 

148-15  Carson City. $4,923

148-16  Churchill County. $5,418

148-17  Clark County. $4,127

148-18  Douglas County. $4,541

148-19  Elko County. $5,307

148-20  Esmeralda County. $9,169

148-21  Eureka County. $3,495

148-22  Humboldt County. $5,362

148-23  Lander County. $4,836

148-24  Lincoln County. $7,943

148-25  Lyon County. $5,553

148-26  Mineral County. $6,012

148-27  Nye County. $5,561

148-28  Pershing County. $6,385

148-29  Storey County. $7,082

148-30  Washoe County. $4,161

148-31  White Pine County. $6,164

148-32    Sec. 237.24.  1.  The basic support guarantee for school

148-33  districts for operating purposes for the 2004-2005 Fiscal Year is an

148-34  estimated weighted average of $4,424 per pupil.

148-35    2.  On or before April 1, 2004, the Department of Taxation shall

148-36  provide a certified estimate of the assessed valuation for each school

148-37  district for the 2004-2005 Fiscal Year. The assessed valuation for

148-38  each school district must be that which is taxable for purposes of

148-39  providing revenue to school districts, including any assessed

148-40  valuation attributable to the net proceeds of minerals derived from

148-41  within the boundaries of the district.

148-42    3.   Pursuant to NRS 362.115, on or before April 25 of each

148-43  year, the Department of Taxation shall provide an estimate of the

149-1  net proceeds of minerals based upon statements required of mine

149-2  operators.

149-3     4.  For purposes of establishing the basic support guarantee, the

149-4  estimated basic support guarantees for each school district for the

149-5  2004-2005 Fiscal Year for operating purposes are:

 

149-6                Basic      Estimated

149-7              Support       Basic

149-8           Guarantee   Estimated     Support

149-9               Before         Ad Valorem  Guarantee

149-10  School DistrictAdjustmentAdjustmentas Adjusted

149-11  Carson City$4,462          $643       $5,105

149-12  Churchill County        $5,094          $514       $5,608

149-13  Clark County       $3,328          $921       $4,249

149-14  Douglas County       $3,196       $1,451       $4,647

149-15  Elko County       $5,004          $508       $5,512

149-16  Esmeralda County       $6,596       $2,987       $9,583

149-17  Eureka County    $(5,236)       $9,304       $4,068

149-18  Humboldt County       $5,006          $642       $5,648

149-19  Lander County        $3,741       $1,328       $5,069

149-20  Lincoln County        $7,519          $664       $8,183

149-21  Lyon County        $5,149          $593       $5,742

149-22  Mineral County        $5,792          $473       $6,265

149-23  Nye County        $4,888          $877       $5,765

149-24  Pershing County        $5,714          $949       $6,663

149-25  Storey County        $5,559       $1,848       $7,407

149-26  Washoe County        $3,393          $908       $4,301

149-27  White Pine County       $5,915          $482       $6,397

 

149-28    5.  The ad valorem adjustment may be made only to take into

149-29  account the difference in the assessed valuation and the estimated

149-30  enrollment of the school district between the amount estimated as of

149-31  April 1, 2003, and the amount estimated as of April 1, 2004, for the

149-32  2004-2005 Fiscal Year. Estimates of net proceeds of minerals

149-33  received from the Department of Taxation on or before April 25

149-34  pursuant to subsection 3 must be taken into consideration in

149-35  determining the adjustment.

149-36    6.  Upon receipt of the certified estimates of assessed valuations

149-37  as of April 1, 2004, from the Department of Taxation, the

149-38  Department of Education shall recalculate the amount of ad valorem

149-39  adjustment and the tentative basic support guarantee for operating

149-40  purposes for the 2004-2005 Fiscal Year by April 15, 2004. The final

149-41  basic support guarantee for each school district for the 2004-2005

149-42  Fiscal Year is the amount, which is recalculated for the 2004-2005

149-43  Fiscal Year pursuant to this section, taking into consideration

150-1  estimates of net proceeds of minerals received from the Department

150-2  of Taxation on or before April 25, 2004. The basic support

150-3  guarantee recalculated pursuant to this section must be calculated

150-4  before May 31, 2004.

150-5     Sec. 237.26.  1.  The basic support guarantee for each special

150-6  education program unit that is maintained and operated for at least 9

150-7  months of a school year is $31,811 in the 2003-2004 Fiscal Year

150-8  and $32,447 in the 2004-2005 Fiscal Year, except as limited by

150-9  subsection 2.

150-10    2.  The maximum number of units and amount of basic support

150-11  for special education program units within each of the school

150-12  districts, before any reallocation pursuant to NRS 387.1221, for the

150-13  Fiscal Years 2003-2004 and 2004-2005 are:

 

150-14    Allocation of Special Education Units

150-15      2003-20042004-2005

150-16  DISTRICT  UnitsAmount  UnitsAmount

150-17  Carson City       82  $2,608,502       84  $2,725,548

150-18  Churchill County     45  $1,431,495       46  $1,492,562

150-19  Clark County1,594  $50,706,734  1,661  $53,894,467

150-20  Douglas County     64  $2,035,904       65  $2,109,055

150-21  Elko County     80  $2,544,880       80  $2,595,760

150-22  Esmeralda County       2  $63,622     2  $64,894

150-23  Eureka County       4  $127,244   4  $129,788

150-24  Humboldt County     30  $954,33030  $973,410

150-25  Lander County     12  $381,73212  $389,364

150-26  Lincoln County     17  $540,78717  $551,599

150-27  Lyon County     56  $1,781,416       57  $1,849,479

150-28  Mineral County     12  $381,73212  $389,364

150-29  Nye County     47  $1,495,117       50  $1,622,350

150-30  Pershing County     14  $445,35414  $454,258

150-31  Storey County       8  $254,488   8  $259,576

150-32  Washoe County   491  $15,619,201   510  $16,547,970

150-33  White Pine County     17  $540,78716  $519,152

150-34  Subtotal   2,575  $81,913,325  2,668  $86,568,596

150-35  Reserved by State

150-36  Board of Education           40         $1,272,440       40         $1,297,880

150-37  TOTAL  2,615  $83,185,765  2,708  $87,866,476

 

150-38    3.  The State Board of Education shall reserve 40 special

150-39  education program units in each fiscal year of the 2003-2005

150-40  biennium, to be allocated to school districts by the State Board of

150-41  Education to meet additional needs that cannot be met by the

150-42  allocations provided in subsection 2 to school districts for that fiscal

150-43  year. In addition, charter schools in this state are authorized to apply

151-1  directly to the Department of Education for the reserved special

151-2  education program units, which may be allocated upon approval of

151-3  the State Board of Education.

151-4     4.  Notwithstanding the provisions of subsections 2 and 3, the

151-5  State Board of Education is authorized to spend from the State

151-6  Distributive School Account up to $181,067 in the Fiscal Year

151-7  2003-2004 for 5.69 special education program units and $190,877 in

151-8  the Fiscal Year 2004-2005 for 5.88 special education program units

151-9  for instructional programs incorporating educational technology for

151-10  gifted and talented pupils. Any school district may submit a written

151-11  application to the Department of Education requesting one or more

151-12  of the units for gifted and talented pupils. For each fiscal year of the

151-13  2003-2005 biennium, the Department will award the units for gifted

151-14  and talented pupils based on a review of applications received from

151-15  school districts.

151-16    Sec. 237.28.  1.  There is hereby appropriated from the State

151-17  General Fund to the State Distributive School Account in the State

151-18  General Fund created pursuant to NRS 387.030:

 

151-19  For the 2003-2004 Fiscal Year. $637,789,627

151-20  For the 2004-2005 Fiscal Year. $767,086,697

 

151-21    2.  The money appropriated by subsection 1 must be:

151-22    (a) Expended in accordance with NRS 353.150 to 353.245,

151-23  inclusive, concerning the allotment, transfer, work program and

151-24  budget; and

151-25    (b) Work-programmed for the 2 separate Fiscal Years

151-26  2003-2004 and 2004-2005, as required by NRS 353.215. Work

151-27  programs may be revised with the approval of the Governor upon

151-28  the recommendation of the Chief of the Budget Division of the

151-29  Department of Administration.

151-30    3.  Transfers to and from allotments must be allowed and made

151-31  in accordance with NRS 353.215 to 353.225, inclusive, after

151-32  separate considerations of the merits of each request.

151-33    4.  The sums appropriated by subsection 1 are available for

151-34  either fiscal year or may be transferred to Fiscal Year 2002-2003.

151-35  Money may be transferred from one fiscal year to another with the

151-36  approval of the Governor upon the recommendation of the Chief of

151-37  the Budget Division of the Department of Administration. If funds

151-38  appropriated by subsection 1 are transferred to Fiscal Year

151-39  2002-2003, any remaining funds in the State Distributive School

151-40  Account after all obligations have been met that are not subject to

151-41  reversion to the State General Fund must be transferred back to

151-42  Fiscal Year 2003-2004. Any amount transferred back to Fiscal Year

152-1  2003-2004 must not exceed the amount originally transferred to

152-2  Fiscal Year 2002-2003.

152-3     5.  Any remaining balance of the appropriation made by

152-4  subsection 1 for the 2003-2004 Fiscal Year must be transferred and

152-5  added to the money appropriated for the 2004-2005 Fiscal Year and

152-6  may be expended as that money is expended.

152-7     6.  Any remaining balance of the appropriation made by

152-8  subsection 1 for the 2004-2005 Fiscal Year, including any money

152-9  added thereto pursuant to the provisions of subsections 3 and 5,

152-10  must not be committed for expenditure after June 30, 2005, and

152-11  reverts to the State General Fund as soon as all payments of money

152-12  committed have been made.

152-13    Sec. 237.30.  1.  Expenditure of $208,890,478 by the

152-14  Department of Education from money in the State Distributive

152-15  School Account that was not appropriated from the State General

152-16  Fund is hereby authorized during the fiscal year beginning July 1,

152-17  2003.

152-18    2.  Expenditure of $147,771,085 by the Department of

152-19  Education from money in the State Distributive School Account that

152-20  was not appropriated from the State General Fund is hereby

152-21  authorized during the fiscal year beginning July 1, 2004.

152-22    3.  For purposes of accounting and reporting, the sums

152-23  authorized for expenditure by subsections 1 and 2 are considered to

152-24  be expended before any appropriation is made to the State

152-25  Distributive School Account from the State General Fund.

152-26    4.  The money authorized to be expended by subsections 1 and

152-27  2 must be expended in accordance with NRS 353.150 to 353.245,

152-28  inclusive, concerning the allotment, transfer, work program and

152-29  budget. Transfers to and from allotments must be allowed and made

152-30  in accordance with NRS 353.215 to 353.225, inclusive, after

152-31  separate consideration of the merits of each request.

152-32    5.  The Chief of the Budget Division of the Department of

152-33  Administration may, with the approval of the Governor, authorize

152-34  the augmentation of the amounts authorized for expenditure by the

152-35  Department of Education, in subsections 1 and 2, for the purpose of

152-36  meeting obligations of the State incurred under chapter 387 of NRS

152-37  with amounts from any other state agency, from any agency of local

152-38  government, from any agency of the Federal Government or from

152-39  any other source that he determines is in excess of the amount taken

152-40  into consideration by this act. The Chief of the Budget Division of

152-41  the Department of Administration shall reduce any authorization

152-42  whenever he determines that money to be received will be less than

152-43  the amount authorized in subsections 1 and 2.

152-44    Sec. 237.32.  During each of the Fiscal Years 2003-2004 and

152-45  2004-2005, whenever the State Controller finds that current claims

153-1  against the State Distributive School Account in the State General

153-2  Fund exceed the amount available in the Account to pay those

153-3  claims, he may advance temporarily from the State General Fund to

153-4  the State Distributive School Account the amount required to

153-5  pay the claims, but not more than the amount expected to be

153-6  received in the current fiscal year from any source authorized for the

153-7  State Distributive School Account. No amount may be transferred

153-8  unless requested by the Chief of the Budget Division of the

153-9  Department of Administration.

153-10    Sec. 237.34.  The Department of Education is hereby

153-11  authorized to spend from the State Distributive School Account the

153-12  sums of $16,926,569 for the 2003-2004 Fiscal Year and

153-13  $17,843,596 for the 2004-2005 Fiscal Year for the support of

153-14  courses which are approved by the Department of Education as

153-15  meeting the course of study for an adult standard high school

153-16  diploma as approved by the State Board of Education. In each fiscal

153-17  year of the 2003-2005 biennium, the sum authorized must be

153-18  allocated among the various school districts in accordance with a

153-19  plan or formula developed by the Department of Education to

153-20  ensure the money is distributed equitably and in a manner that

153-21  permits accounting for the expenditures of school districts.

153-22    Sec. 237.36.  The Department of Education is hereby

153-23  authorized to provide from the State Distributive School Account

153-24  the sum of $50,000 to each of the 17 school districts in each fiscal

153-25  year of the 2003-2005 biennium to support special counseling

153-26  services for elementary school pupils at risk of failure.

153-27    Sec. 237.38.  The amounts of the guarantees set forth in

153-28  sections 237.22 and 237.24 of this act may be reduced to effectuate

153-29  a reserve required pursuant to NRS 353.225.

153-30    Sec. 237.40  1.  The Department of Education shall transfer

153-31  from the State Distributive School Account to the school districts

153-32  specified in this section the following sums for Fiscal Years

153-33  2003-2004 and 2004-2005 :

 

153-34  School District2003-20042004-2005

153-35  Clark County School District  $4,532,532  $4,552,361

153-36  Douglas County School District  $1,146,374  $1,175,848

153-37  Elko County School District  $1,291,907  $1,295,158

153-38  Washoe County School District  $1,847,128  $1,913,468

153-39    $8,817,941  $8,936,835

 

153-40    2.  A school district that receives an allocation pursuant to

153-41  subsection 1 shall:

153-42    (a) Use the money to maintain and continue the operation of a

153-43  regional training program for the professional development of

154-1  teachers and administrators established by the school district

154-2  pursuant to NRS 391.512; and

154-3     (b) Use the money to maintain and continue the operation of the

154-4  Nevada Early Literacy Intervention Program through the regional

154-5  training program established pursuant to paragraph (a).

154-6     3.  Any remaining balance of the transfers made by subsection

154-7  1 for the 2003-2004 Fiscal Year must be added to the money

154-8  received by the school districts for the 2004-2005 Fiscal Year and

154-9  may be expended as that money is expended. Any remaining

154-10  balance of the transfers made by subsection 1 for the 2004-2005

154-11  Fiscal Year, including any money added from the transfer for the

154-12  previous fiscal year, must not be committed for expenditure after

154-13  June 30, 2005, and reverts to the State Distributive School Account

154-14  as soon as all payments of money committed have been made.

154-15    Sec. 237.42.  1.  The Legislative Bureau of Educational

154-16  Accountability and Program Evaluation is hereby authorized to

154-17  receive from the State Distributive School Account to spend for an

154-18  evaluation of the regional training programs for the professional

154-19  development of teachers and administrators established pursuant to

154-20  NRS 391.512:

 

154-21  For the Fiscal Year 2003-2004 . $100,000

154-22  For the Fiscal Year 2004-2005 . $100,000

 

154-23    2.  Any remaining balance of the sums authorized for

154-24  expenditure by subsection 1 for the 2003-2004 Fiscal Year must be

154-25  added to the money authorized for expenditure for the 2004-2005

154-26  Fiscal Year and may be expended as that money is expended. Any

154-27  remaining balance of the sums authorized for expenditure pursuant

154-28  to subsection 1 for the 2004-2005 Fiscal Year, including any money

154-29  added from the authorization for the previous fiscal year, must not

154-30  be committed for expenditure after June 30, 2005, and reverts to the

154-31  State Distributive School Account as soon as all payments of money

154-32  committed have been made.

154-33    Sec. 237.44.  1.  The Department of Education shall transfer

154-34  from the State Distributive School Account to the Statewide Council

154-35  for the Coordination of the Regional Training Programs created by

154-36  NRS 391.516 the sum of $80,000 in each Fiscal Year 2003-2004

154-37  and 2004-2005 for additional training opportunities for educational

154-38  administrators in Nevada.

154-39    2.  The Statewide Council shall use the money:

154-40    (a) To support the goals of Nevada Project LEAD (Leadership

154-41  in Educational Administration Development), as established through

154-42  the Department of Educational Leadership in the College of

155-1  Education, located at the University of Nevada, Reno. In supporting

155-2  the goals of Nevada Project LEAD, the Statewide Council shall:

155-3         (1) Disseminate research-based knowledge related to

155-4  effective educational leadership behaviors and skills; and

155-5         (2) Develop, support and maintain on-going activities,

155-6  programs, training and networking opportunities.

155-7     (b) For purposes of providing additional training for educational

155-8  administrators, including, without limitation, paying:

155-9         (1) Travel expenses of administrators who attend the training

155-10  program;

155-11        (2) Travel and per-diem expenses for any consultants

155-12  contracted to provide additional training; and

155-13        (3) Any charges to obtain a conference room for the

155-14  provision of the additional training.

155-15    (c) To supplement and not replace the money that the school

155-16  district, Nevada Project LEAD or the regional training program

155-17  would otherwise expend for training for administrators as described

155-18  in this section.

155-19    3.  Any remaining balance of the transfers made by subsection

155-20  1 for the 2003-2004 Fiscal Year must be added to the money

155-21  received by the Statewide Council for the 2004-2005 Fiscal Year

155-22  and may be expended as that money is expended. Any remaining

155-23  balance of the transfers made by subsection 1 for the 2004-2005

155-24  Fiscal Year, including any money added from the transfer for the

155-25  previous fiscal year, must not be committed for expenditure after

155-26  June 30, 2005, and reverts to the State Distributive School Account

155-27  as soon as all payments of money committed have been made.

155-28    Sec. 237.46.  1.  The Department of Education shall transfer

155-29  from the State Distributive School Account the following sums for

155-30  remedial education programs for certain schools:

 

155-31  For the Fiscal Year 2003-2004. $5,179,109

155-32  For the Fiscal Year 2004-2005 . $5,013,874

 

155-33  The money allocated must be used to provide remedial education

155-34  programs that have been approved by the Department as being

155-35  effective in improving pupil achievement.

155-36    2.  A school may submit an application to the Department of

155-37  Education on or before November 1 of each fiscal year for

155-38  transmission to the State Board of Examiners for an allocation from

155-39  the amount authorized by subsection 1 if the school:

155-40    (a) Receives a designation as demonstrating need for

155-41  improvement.

156-1     (b) Did not receive a designation as demonstrating need for

156-2  improvement, but the school failed to meet adequate yearly

156-3  progress; or

156-4     (c) Did not receive a designation as demonstrating need for

156-5  improvement, but more than 40 percent of the pupils enrolled in the

156-6  school received an average score below the 26th percentile on all

156-7  four subjects tested pursuant to NRS 389.015.

156-8     3.  The Department of Education shall, in consultation with the

156-9  Budget Division of the Department of Administration and the

156-10  Legislative Bureau of Educational Accountability and Program

156-11  Evaluation, develop a form for such applications. The form must

156-12  include, without limitation, a notice that money received by a school

156-13  to implement or continue remedial education programs that have

156-14  been approved by the Department as being effective in improving

156-15  pupil achievement will be used to implement or continue the

156-16  programs in a manner that has been approved by the vendor of the

156-17  remedial program.

156-18    4.  Upon receipt of an application submitted pursuant to

156-19  subsection 2, the Department of Education shall review the

156-20  application jointly with the Budget Division of the Department of

156-21  Administration and the Legislative Bureau of Educational

156-22  Accountability and Program Evaluation. The Department of

156-23  Education shall transmit the application to the State Board

156-24  of Examiners with the recommendation of the Department of

156-25  Education concerning the allocation of money based upon each

156-26  application so received. The State Board of Examiners, or the Clerk

156-27  of the Board if authorized by the Board to act on its behalf, shall

156-28  consider each such application and, if it finds that an allocation

156-29  should be made, recommend the amount of the allocation to the

156-30  Interim Finance Committee. The Interim Finance Committee shall

156-31  consider each such recommendation, but is not bound to follow the

156-32  recommendation of the State Board of Examiners when determining

156-33  the allocation to be received by a school. In determining the amount

156-34  of the allocation, the State Board of Examiners and the Interim

156-35  Finance Committee shall consider:

156-36    (a) The total number of pupils enrolled in the school who failed

156-37  to meet adequate yearly progress;

156-38    (b) The percentage of pupils enrolled in the school who failed to

156-39  meet adequate yearly progress;

156-40    (c) The total number of subgroups of pupils, as prescribed by the

156-41  No Child Left Behind Act of 2001, 20 U.S.C. §§ 6301 et seq.,

156-42  enrolled in the school who failed to meet adequate yearly progress;

156-43  and

156-44    (d) The financial need of the particular school.

157-1     5.  In addition to the considerations set forth in subsection 4, in

157-2  determining whether to approve an application for a school that has

157-3  received an allocation in the immediately preceding year and in

157-4  determining the amount of the allocation for such a school, the State

157-5  Board of Examiners and the Interim Finance Committee shall

157-6  consider whether the school has carried out the program of remedial

157-7  study for which it received an allocation in a manner that has been

157-8  approved by the vendor of the remedial program and whether the

157-9  program has been successful, as measured by the academic

157-10  achievement of the pupils enrolled in the school on the examinations

157-11  administered pursuant to NRS 389.015 or 389.550 and any

157-12  assessments related to the program of remedial study.

157-13    6.  A school that receives an allocation of money pursuant to

157-14  this section shall use the money to:

157-15    (a) Pay the costs incurred by the school in providing the

157-16  program of remedial study required by NRS 385.389. The money

157-17  must first be applied to those pupils who failed to meet adequate

157-18  yearly progress.

157-19    (b) Pay for the salaries, training or other compensation of

157-20  teachers and other educational personnel to provide the program

157-21  of remedial study, instructional materials required for the program

157-22  of remedial study, equipment necessary to offer the program of

157-23  remedial study and all other additional operating costs attributable to

157-24  the program of remedial study, to the extent that the training,

157-25  materials and equipment are those that are approved by the vendor

157-26  of the remedial program.

157-27    (c) Supplement and not replace the money the school would

157-28  otherwise expend for programs of remedial study.

157-29    7.  Before a school amends a plan for expenditure of an

157-30  allocation of money received pursuant to this section, the school

157-31  district in which the school is located must submit the proposed

157-32  amendment to the Department of Education to receive approval

157-33  from the Department of Education, the Budget Division of the

157-34  Department of Administration and the Legislative Bureau of

157-35  Educational Accountability and Program Evaluation, or the Interim

157-36  Finance Committee.

157-37    8.  The sums authorized for expenditure in subsection 1 are

157-38  available for either fiscal year. Any remaining balance of those sums

157-39  must not be committed for expenditure after June 30, 2005, and

157-40  reverts to the State Distributive School Account as soon as all

157-41  payments of money committed have been made.

157-42    Sec. 237.48.  1.  The Department of Education shall transfer

157-43  from the State Distributive School Account the following sums for

157-44  supplemental services or tutoring for pupils in non-Title I schools

158-1  that failed to meet adequate yearly progress on the examinations

158-2  administered pursuant to NRS 389.550:

 

158-3  For the Fiscal Year 2003-2004. $1,000,000

158-4  For the Fiscal Year 2004-2005 . $1,500,000

 

158-5     2.  The supplemental services or tutoring for which money is

158-6  provided pursuant to this section must:

158-7     (a) Be conducted before or after school, on weekends, during the

158-8  summer or between sessions in schools with year-round school

158-9  calendars; and

158-10    (b) Be selected by the Department as an approved provider in

158-11  accordance with the No Child Left Behind Act of 2001, 20 U.S.C.

158-12  §§ 6301 et seq.

158-13    3.  A school may submit an application to the Department of

158-14  Education on or before November 1 of each fiscal year for

158-15  transmission to the State Board of Examiners for an allocation from

158-16  the amount authorized by subsection 1 if the school:

158-17    (a) Receives a designation as demonstrating need for

158-18  improvement; and

158-19    (b) Is not receiving money from Title I, 20 U.S.C. §§ 6301 et

158-20  seq.

158-21    4.  The Department of Education shall, in consultation with the

158-22  Budget Division of the Department of Administration and the

158-23  Legislative Bureau of Educational Accountability and Program

158-24  Evaluation, develop a form for such applications.

158-25    5.  Upon receipt of an application submitted pursuant to

158-26  subsection 3, the Department of Education shall review the

158-27  application jointly with the Budget Division of the Department of

158-28  Administration and the Legislative Bureau of Educational

158-29  Accountability and Program Evaluation. The Department of

158-30  Education shall transmit the application to the State Board

158-31  of Examiners with the recommendation of the Department of

158-32  Education concerning the allocation of money based upon each

158-33  application so received. The State Board of Examiners, or the Clerk

158-34  of the Board if authorized by the Board to act on its behalf, shall

158-35  consider each such application and, if it finds that an allocation

158-36  should be made, recommend the amount of the allocation to the

158-37  Interim Finance Committee. The Interim Finance Committee shall

158-38  consider each such recommendation, but is not bound to follow the

158-39  recommendation of the State Board of Examiners when determining

158-40  the allocation to be received by a school district.

158-41    6.  A school that receives an allocation of money pursuant to

158-42  this section shall use the money to:

159-1     (a) Provide supplemental services or tutoring that has been

159-2  selected and approved by the Department of Education.

159-3     (b) Pay the costs incurred by the school in providing the

159-4  supplemental services or tutoring. The money must be applied to

159-5  those pupils who failed to meet adequate yearly progress.

159-6     (c) Pay for the salaries, training or other compensation of

159-7  teachers and other educational personnel to provide the

159-8  supplemental services or tutoring, instructional materials required

159-9  for the program, equipment necessary to offer the program and all

159-10  other additional operating costs attributable to the program.

159-11    (d) Supplement and not replace the money the school district

159-12  would otherwise expend for supplemental services or tutoring.

159-13    7.  Before a school amends a plan for expenditure of an

159-14  allocation of money received pursuant to this section, the school

159-15  district in which the school is located must submit the proposed

159-16  amendment to the Department of Education to receive approval

159-17  from the Department of Education, the Budget Division of the

159-18  Department of Administration and the Legislative Bureau of

159-19  Educational Accountability and Program Evaluation, or the Interim

159-20  Finance Committee.

159-21    8.  The sums transferred pursuant to subsection 1 are available

159-22  for either fiscal year. Any remaining balance of those sums must not

159-23  be committed for expenditure after June 30, 2005, and reverts to the

159-24  State Distributive School Account as soon as all payments of money

159-25  committed have been made.

159-26    Sec. 237.50.  1.  The Department of Education shall transfer

159-27  from the State Distributive School Account the following sums for

159-28  early childhood education:

 

159-29  For the Fiscal Year 2003-2004. $2,896,583

159-30  For the Fiscal Year 2004-2005. $2,896,583

 

159-31    2.  Of the sums transferred pursuant to subsection 1, $301,000

159-32  in each fiscal year of the 2003-2005 biennium must be used for the

159-33  Classroom on Wheels Program.

159-34    3.  The remaining money transferred by subsection 1 must be

159-35  used by the Department of Education for competitive state grants to

159-36  school districts and community-based organizations for early

159-37  childhood education programs.

159-38    4.  To receive a grant of money pursuant to subsections 2 and 3,

159-39  school districts, community-based organizations and the Classroom

159-40  on Wheels Program must submit a comprehensive plan to the

159-41  Department of Education that includes, without limitation:

159-42    (a) A detailed description of the proposed early childhood

159-43  education program;

160-1     (b) A description of the manner in which the money will be

160-2  used, which must supplement and not replace the money that would

160-3  otherwise be expended for early childhood education programs; and

160-4     (c) A plan for the longitudinal evaluation of the program to

160-5  determine the effectiveness of the program on the academic

160-6  achievement of children who participate in the program.

160-7     5.  A school district, community-based organization or

160-8  Classroom on Wheels Program that receives a grant of money shall:

160-9     (a) Use the money to initiate or expand prekindergarten

160-10  education programs that meet the criteria set forth in the publication

160-11  of the Department of Education, entitled “August 2000 Public

160-12  Support for Prekindergarten Education For School Readiness in

160-13  Nevada.”

160-14    (b) Use the money to supplement and not replace the money that

160-15  the school district, community-based organization or Classroom on

160-16  Wheels Program would otherwise expend for early childhood

160-17  education programs, as described in this section.

160-18    (c) Use the money to pay for the salaries and other items directly

160-19  related to the instruction of pupils in the classroom.

160-20    (d) Submit a longitudinal evaluation of the program in

160-21  accordance with the plan submitted pursuant to paragraph (c) of

160-22  subsection 4.

160-23  The money must not be used to remodel classrooms or facilities or

160-24  for playground equipment.

160-25    6.  The Department of Education shall develop statewide

160-26  performance and outcome indicators to measure the effectiveness of

160-27  the early childhood education programs for which grants of money

160-28  were awarded pursuant to this section. The indicators must include,

160-29  without limitation:

160-30    (a) Longitudinal measures of the developmental progress of

160-31  children before and after their completion of the program;

160-32    (b) Longitudinal measures of parental involvement in the

160-33  program before and after completion of the program; and

160-34    (c) The percentage of participants who drop out of the program

160-35  before completion.

160-36    7.  The Department of Education shall review the evaluations of

160-37  the early childhood education programs submitted by each school

160-38  district, community-based organization and the Classroom on

160-39  Wheels Program pursuant to paragraph (d) of subsection 5 and

160-40  prepare a compilation of the evaluations for inclusion in the report

160-41  submitted pursuant to subsection 8.

160-42    8.  The Department of Education shall, on an annual basis,

160-43  provide a written report to the Governor, Legislative Committee on

160-44  Education and the Legislative Bureau of Educational Accountability

160-45  and Program Evaluation regarding the effectiveness of the early

161-1  childhood programs for which grants of money were received. The

161-2  report must include, without limitation:

161-3     (a) The number of grants awarded;

161-4     (b) An identification of each school district, community-based

161-5  organization and the Classroom on Wheels Program that received a

161-6  grant of money and the amount of each grant awarded;

161-7     (c) For each school district, community based-organization and

161-8  the Classroom on Wheels Program that received a grant of money:

161-9         (1) The number of children who received services through a

161-10  program funded by the grant for each year that the program received

161-11  funding from the State for early childhood programs; and

161-12        (2) The average per child expenditure for the program for

161-13  each year the program received funding from the State for early

161-14  childhood programs;

161-15    (d) A compilation of the evaluations reviewed pursuant to

161-16  subsection 7 that includes, without limitation:

161-17        (1) A longitudinal comparison of the data showing the

161-18  effectiveness of the different programs; and

161-19        (2)  A description of the programs in this state that are the

161-20  most effective; and

161-21    (e) Any recommendations for legislation.

161-22    9.  Any balance of the sums transferred pursuant to subsection 1

161-23  remaining at the end of the respective fiscal years must not be

161-24  committed for expenditure after June 30 of the respective fiscal

161-25  years and reverts to the State Distributive School Account as soon as

161-26  all payments of money committed have been made.

161-27    Sec. 237.52.  1.  The Department of Education shall transfer

161-28  from the State Distributive School Account the following sums to

161-29  purchase one-fifth of a year of service for certain teachers in

161-30  accordance with NRS 391.165:

 

161-31  For the Fiscal Year 2003-2004. $2,689,206

161-32  For the Fiscal Year 2004-2005. $7,045,056

 

161-33    2.  The Department of Education shall distribute the money

161-34  appropriated by subsection 1 to the school districts to assist the

161-35  school districts with paying for the retirement credit for certain

161-36  teachers in accordance with NRS 391.165. The amount of money

161-37  distributed to each school district must be proportionate to the total

161-38  costs of paying for the retirement credit pursuant to NRS 391.165

161-39  for each fiscal year. If insufficient money is available from the

161-40  appropriation to pay the total costs necessary to pay the retirement

161-41  credit for each fiscal year, the school district shall pay the difference

161-42  to comply with NRS 391.165.

162-1     3.  Any balance of the sums appropriated by subsection 1

162-2  remaining at the end of the respective fiscal years must not be

162-3  committed for expenditure after June 30 of the respective fiscal

162-4  years and reverts to the State General Fund as soon as all payments

162-5  of money committed have been made.

162-6     Sec. 237.54.  1.  The Department of Education shall transfer

162-7  from the State Distributive School Account the following sum to

162-8  purchase one-fifth of a year of service for certain licensed

162-9  educational personnel in accordance with NRS 391.165:

 

162-10  For the Fiscal Year 2004-2005. $5,732,643

 

162-11    2.  The Department of Education shall distribute the money

162-12  appropriated by subsection 1 to the school districts to assist the

162-13  school districts with paying for the retirement credit for certain

162-14  licensed educational personnel in accordance with NRS 391.165.

162-15  The amount of money distributed to each school district must be

162-16  proportionate to the total costs of paying for the retirement credit

162-17  pursuant to NRS 391.165 for each fiscal year. If insufficient money

162-18  is available to pay the total costs necessary to pay the retirement

162-19  credit for each fiscal year, the school district shall pay the difference

162-20  to comply with NRS 391.165.

162-21    3.  Any remaining balance of the appropriation made by

162-22  subsection 1 must not be committed for expenditure after June 30,

162-23  2005, and reverts to the State General Fund as soon as all payments

162-24  of money committed have been made.

162-25    Sec. 237.56.  Of the amounts included in the basic support

162-26  guarantee amounts enumerated in sections 237.22 and 237.24 of this

162-27  act, $64,425,447 for Fiscal Year 2003-2004 and $66,721,434 for

162-28  Fiscal Year 2004-2005 must be expended for the purchase of

162-29  textbooks, instructional supplies and instructional hardware as

162-30  prescribed in section 194.2 of this act.

162-31    Sec. 237.58.  All funding remaining in the Fund for School

162-32  Improvement at the close of Fiscal Year 2002-2003 shall be

162-33  transferred to the budget for the State Distributive School Account

162-34  and shall be authorized for expenditure in that account.

162-35    Sec. 237.60.  The sums appropriated or authorized in sections

162-36  237.40 to 237.54, inclusive, of this act:

162-37    1.  Must be accounted for separately from any other money

162-38  received by the school districts of this state and used only for the

162-39  purposes specified in the applicable section of this act.

162-40    2.  May not be used to settle or arbitrate disputes between a

162-41  recognized organization representing employees of a school district

162-42  and the school district, or to settle any negotiations.

163-1     3.  May not be used to adjust the district-wide schedules of

163-2  salaries and benefits of the employees of a school district.

163-3     Sec. 237.62.  1.  The Department of Education shall transfer

163-4  from the State Distributive School Account the following sums for

163-5  special transportation costs to school districts:

 

163-6  For the 2003-2004 school year. $47,715

163-7  For the 2004-2005 school year. $47,715

 

163-8     2.  Pursuant to NRS 392.015, the Department of Education shall

163-9  use the money transferred in subsection 1 to reimburse school

163-10  districts for the additional costs of transportation for any pupil to a

163-11  school outside the school district in which his residence is located.

163-12    Sec. 237.64.  There is hereby appropriated from the State

163-13  General Fund to the State Distributive School Account created by

163-14  NRS 387.030 in the State General Fund the sum of $3,152,559 for

163-15  an unanticipated shortfall in money in Fiscal Year 2002-2003. This

163-16  appropriation is supplemental to that made by section 4 of chapter

163-17  565, Statutes of Nevada 2001, at page 2832 and to that made

163-18  pursuant to Assembly Bill 253 of the 72nd Legislative Session.

163-19    Sec. 237.66.  Each school district shall expend the revenue

163-20  made available through this act, as well as other revenue from state,

163-21  local and federal sources, in a manner that is consistent with NRS

163-22  288.150 and that is designed to attain the goals of the Legislature

163-23  regarding educational reform in this state, especially with regard to

163-24  assisting pupils in need of remediation and pupils who are not

163-25  proficient in the English language. Materials and supplies for

163-26  classrooms are subject to negotiation by employers with recognized

163-27  employee organizations.

163-28    Sec. 238. The provisions of:

163-29    1.  Sections 114, 115, 201 and 202 of this act do not affect the

163-30  amount of any license fees or taxes due for any period ending on or

163-31  before June 30, 2003.

163-32    2.  Sections 117, 119 and 120 of this act do not apply to any

163-33  taxes precollected pursuant to chapter 370 of NRS on or before

163-34  June 30, 2003.

163-35    3.  Section 173 of this act does not apply to any contracts made

163-36  on or before June 30, 2003.

163-37    4.  Sections 26 to 58, inclusive, of this act apply to any taxable

163-38  amount paid for live entertainment that is collected on or after

163-39  January 1, 2004.

163-40    5.  Sections 117.5, 119.5 and 120.5 of this act do not apply to

163-41  any taxes precollected pursuant to chapter 370 of NRS on or before

163-42  June 30, 2004.

164-1     Sec. 239.  The provisions of subsection 2 of section 232 of this

164-2  act do not:

164-3     1.  Affect any rights, duties or liability of any person relating to

164-4  any taxes imposed pursuant to chapter 364A of NRS for any period

164-5  ending before January 1, 2004.

164-6     2.  Apply to the administration, collection and enforcement of

164-7  any taxes imposed pursuant to chapter 364A of NRS for any period

164-8  ending before January 1, 2004.

164-9     Sec. 239.3. 1.  Notwithstanding the provisions of sections 60

164-10  to 93, inclusive, of this act, a financial institution is exempt from the

164-11  franchise fee imposed pursuant to section 75 of this act for the

164-12  calendar quarter ending on December 31, 2003.

164-13    2.  As used in this section, “financial institution” means an

164-14  institution licensed, registered or otherwise authorized to do

164-15  business in this state pursuant to the provisions of chapter 604,

164-16  645B, 645E or 649 of NRS or title 55 or 56 of NRS, a similar

164-17  institution chartered or licensed pursuant to federal law and doing

164-18  business in this state or a person conducting loan or credit card

164-19  processing activities in this state. The term does not include:

164-20    (a) A nonprofit organization that is recognized as exempt from

164-21  taxation pursuant to 26 U.S.C. § 501(c).

164-22    (b) A credit union organized under the provisions of chapter 678

164-23  of NRS or the Federal Credit Union Act.

164-24    Sec. 239.5. 1.  The franchise tax imposed by section 93.36 of

164-25  this act applies to any Nevada taxable income earned by a financial

164-26  institution on or after January 1, 2004.

164-27    2.  Notwithstanding the provisions of section 93.36 of this act,

164-28  the tax return and remittance of the tax required pursuant to section

164-29  93.36 of this act for any taxable year ending before November 1,

164-30  2004, is due on January 15, 2005.

164-31    3.  As used in this section:

164-32    (a) “Nevada taxable income” has the meaning ascribed to it in

164-33  section 93.20 of this act.

164-34    (b) “Taxable year” has the meaning ascribed to it in section

164-35  93.22 of this act.

164-36    Sec. 240.  The Budget Division of the Department of

164-37  Administration and the Fiscal Analysis Division of the Legislative

164-38  Counsel Bureau shall jointly:

164-39    1.  Identify all departments, institutions and agencies of the

164-40  Executive Department of the State Government that administer

164-41  programs for the treatment of alcohol and drug abuse or provide

164-42  funding to local governments for such programs;

164-43    2.  Develop a proposal for coordinating such programs,

164-44  reducing the administrative costs associated with such programs and

165-1  maximizing the use of state revenue being expended for such

165-2  programs; and

165-3     3.  Report their recommendations to the Governor and the

165-4  Director of the Legislative Counsel Bureau not later than

165-5  December 1, 2004.

165-6     Sec. 241.  1.  This section and sections 237.58, 237.64 and

165-7  237.66 of this act become effective upon passage and approval.

165-8     2.  Sections 94, 95, 102, 104, 110 to 117, inclusive, 118, 119,

165-9  120, 121 to 125, inclusive, 127 to 130, inclusive, 135, 138, 149,

165-10  151, 153, 162 to 169, inclusive, 173 to 194.6, inclusive, 195.2, 197,

165-11  201 to 204, inclusive, 206, 207, 209, 213, 214, 226, 231, subsection

165-12  1 of section 232, sections 233 to 237, inclusive, 237.10, 237.14 to

165-13  237.56, inclusive, 237.60, 237.62 and 238 of this act become

165-14  effective on July 1, 2003.

165-15    3.  Sections 59 to 93, inclusive, 105, 106, 107, 108, 227, 228,

165-16  229, 239.3 and 240 of this act become effective:

165-17    (a) Upon passage and approval for the purpose of adopting

165-18  regulations and performing any other preparatory administrative

165-19  tasks that are necessary to carry out the provisions of this act; and

165-20    (b) On October 1, 2003, for all other purposes.

165-21    4.  Sections 1 to 58, inclusive, 93.10 to 93.72, inclusive, 96 to

165-22  101, inclusive, 103, 105.5, 106.5, 107.5, 108.5, 109, 126, 155 to

165-23  161, inclusive, 170, 171, 172, 198, 199, 200, 205, 208, 210, 211,

165-24  212, 215 to 225, inclusive, 227.5, 228.5, 229.3, 229.7, subsection 2

165-25  of section 232 and sections 239 and 239.5 of this act become

165-26  effective:

165-27    (a) Upon passage and approval for the purpose of adopting

165-28  regulations and performing any other preparatory administrative

165-29  tasks that are necessary to carry out the provisions of this act; and

165-30    (b) On January 1, 2004, for all other purposes.

165-31    5.  Sections 117.5, 119.5, 120.5, 131 to 134, inclusive, 136,

165-32  137, 139 to 148, inclusive, 195, 196 and 230 of this act become

165-33  effective:

165-34    (a) Upon passage and approval for the purpose of adopting

165-35  regulations and performing any other preparatory administrative

165-36  tasks that are necessary to carry out the provisions of this act; and

165-37    (b) On July 1, 2004, for all other purposes.

165-38    6.  Sections 195.4 and 237.12 of this act become effective on

165-39  July 1, 2004.

165-40    7.  Sections 162 to 168, inclusive, 233 and 234 of this act expire

165-41  by limitation on June 30, 2005.

165-42    8.  Sections 149, 151 and 153 of this act expire by limitation on

165-43  September 30, 2029.

165-44    9.  Sections 150, 152 and 154 of this act become effective at

165-45  12:01 a.m. on October 1, 2029.

 

166-1  LEADLINES OF REPEALED SECTIONS

 

166-2      353.272  “Fund” defined.

166-3      364A.010  Definitions.

166-4      364A.020  “Business” defined.

166-5      364A.030  “Commission” defined.

166-6      364A.040  “Employee” defined.

166-7      364A.050  “Wages” defined.

166-8      364A.060  Regulations of Nevada Tax Commission.

166-9      364A.070  Maintenance and availability of records of

166-10   business; penalty.

166-11      364A.080  Examination of records by Department; payment

166-12   of expenses of Department for examination of records outside

166-13   State.

166-14      364A.090  Authority of Executive Director to request

166-15   information to carry out chapter.

166-16      364A.100  Confidentiality of records and files of

166-17   Department.

166-18      364A.110  Business Tax Account: Deposits; refunds.

166-19      364A.120  Activities constituting business.

166-20      364A.130  Business license required; application for license;

166-21   activities constituting conduct of business.

166-22      364A.135  Revocation or suspension of business license for

166-23   failure to comply with statutes or regulations.

166-24      364A.140  Imposition, payment and amount of tax; filing

166-25   and contents of return.

166-26      364A.150  Calculation of total number of equivalent full

166-27  -time employees; exclusion of hours of certain employees with

166-28   lower incomes who received free child care from business.

166-29      364A.151  Exclusion of hours from calculation for

166-30   employment of pupil as part of program that combines work

166-31   and study.

166-32      364A.152  Responsibility of operator of facility for trade

166-33   shows or conventions to pay tax on behalf of participants who

166-34   do not have business license; exception.

166-35      364A.1525  Requirements to qualify as organization created

166-36   for religious, charitable or educational purposes.

166-37      364A.160  Exemption for natural person with no employees

166-38   during calendar quarter.

166-39      364A.170  Partial abatement of tax on new or expanded

166-40   business.

167-1      364A.175  Exemption for activities conducted pursuant to

167-2  certain contracts executed before July 1, 1991.

167-3      364A.180  Extension of time for payment; payment of

167-4   interest during period of extension.

167-5      364A.190  Payment of penalty or interest not required

167-6   under certain circumstances.

167-7      364A.230  Remedies of state are cumulative.

167-8      364A.240  Certification of excess amount collected; credit

167-9   and refund.

167-10      364A.250  Limitations on claims for refund or credit; form

167-11   and contents of claim; failure to file claim constitutes waiver;

167-12   service of notice of rejection of claim.

167-13      364A.260  Interest on overpayments; disallowance of

167-14   interest.

167-15      364A.270  Injunction or other process to prevent collection

167-16   of tax prohibited; filing of claim condition precedent to

167-17   maintaining action for refund.

167-18      364A.280  Action for refund: Time to sue; venue of action;

167-19   waiver.

167-20      364A.290  Right of appeal on failure of Department to mail

167-21   notice of action on claim; allocation of judgment for claimant.

167-22      364A.300  Allowance of interest in judgment for amount

167-23   illegally collected.

167-24      364A.310  Standing to recover.

167-25      364A.320  Action for recovery of erroneous refund:

167-26   Jurisdiction; venue; prosecution by Attorney General.

167-27      364A.330  Cancellation of illegal determination: Procedure;

167-28   limitation.

167-29      364A.340  Proof of subcontractor’s compliance with

167-30   provisions of chapter.

167-31      364A.350  Penalty for false or fraudulent returns,

167-32   statements or records.

167-33      375.025  Additional tax in certain counties.

167-34      375.075  Additional tax in certain counties: Disposition and

167-35   use of proceeds.

167-36      463.4001  Definitions.

167-37      463.4002  “Auditorium” defined.

167-38      463.4004  “Casino showroom” defined.

167-39      463.4006  “Instrumental music” defined.

167-40      463.4008  “Mechanical music” defined.

167-41      463.4009  “Mechanical speech” defined.

167-42      463.401  Levy; amount; exemptions.

167-43      463.4015  Types of entertainment which are not subject to

167-44   casino entertainment tax.

167-45      463.402  Forms for reports; regulations and standards.

168-1      463.403  Monthly reports and payments; overpayments and

168-2  underpayments; interest.

168-3      463.404  Remittances must be deposited in State General

168-4   Fund; refunds of tax erroneously paid.

168-5      463.4045  Refund of overpayment.

168-6      463.405  Records of receipts: Maintenance; inspection.

168-7      463.4055  Ticket for admission to certain establishments

168-8   must indicate whether tax is included in price of ticket.

168-9      463.406  Penalties.

 

168-10  H