SUMMARY--Clarifies and expands procedures available for collection of taxes. (BDR 32-438)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: No.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to taxation; clarifying and expanding the procedures available for collection of taxes; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1 Chapter 360 of NRS is hereby amended by adding thereto a new section to read as follows:
The county clerk, immediately upon the filing of the application and certificate pursuant to NRS 360.420, shall enter a judgment for the State of Nevada against the person liable for the payment in the amount required to be paid, together with any penalties and interest due as set forth in the certificate. The department shall serve a copy of the judgment, together with the application and the certificate, upon the person against whom the judgment is entered, either by personal service or by mailing a copy to his last known address as it appears in the records of the department.
Sec. NRS 360.100 is hereby amended to read as follows:
360.100 The department shall:
1. [Make] On or before January 15 of each year, prepare and publish [an annual report for each fiscal year, showing its] a report that shows the transactions and proceedings [for such year.
2. Furnish] of the department which took place during the immediately preceding fiscal year.
2. Upon request, furnish to the governor [, from time to time when requested by him,] statements showing the assessed value of [the taxable] property within or taxable by the State of Nevada and its political subdivisions.
Sec. 3. NRS 360.245 is hereby amended to read as follows:
360.2451. All decisions of the executive director or other officer of the department made pursuant to subsection 2 of NRS 360.130 are final unless appealed to the tax commission as provided by law. Any natural person, partnership, corporation, association or other business or legal entity may so appeal by filing a notice of appeal with the department within [20] 30 days after service of the decision upon that person or business or legal entity.
2. Service of the decision must be made personally or by certified mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope which is addressed to the taxpayer at his address as it appears in the records of the department.
(b) It is deemed to be complete at the time the appropriately addressed envelope containing the decision is deposited with the United States Postal Service.
3. The Nevada tax commission, as head of the department, may review all other decisions made by the executive director and may reverse, affirm or modify them.
Sec. 4. NRS 360.300 is hereby amended to read as follows:
360.300 1. If a person fails to file a return or the department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the state by any person, in accordance with the applicable provisions of NRS 482.313, this chapter or chapter 362, 364A, 365, 369, 370, 372, 372A, 373, 374, 377, 377A, 444A, 585, 590 or 680B of NRS as administered or audited by the department, it may compute and determine the amount required to be paid upon the basis of:
(a) The facts contained in the return;
(b) Any information within its possession or that may come into its possession; or
(c) Reasonable estimates of the amount.
2. One or more deficiency determinations may be made [of] with respect to the amount due for one or for more than one period.
3. In making its determination of the amount required to be paid, the department shall impose interest on the amount of tax determined to be due, calculated at the rate and in the manner set forth in NRS 360.417, unless a different rate of interest is specifically provided by statute.
4. The department shall impose a penalty of 10 percent in addition to the amount of a determination that is made in the case of a person's failure to file a return with the department.
5. When a business is discontinued, a determination may be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
Sec. 5. NRS 360.417 is hereby amended to read as follows:
360.417 Unless a different penalty or rate of interest is specifically provided [,] by statute, any person who fails to pay any tax provided for in chapter 362, 364A, 365, 369, 370, 372, 373 , [or] 374 , 377, 377A, 444A or 585 of NRS, or fee provided for in NRS 482.313 or 590.700 to 590.920, inclusive, to the state or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the department, in addition to the tax or fee, plus interest at the rate of 1.5 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
Sec. 6. NRS 616D.200 is hereby amended to read as follows:
616D.2001. If the administrator finds that an employer within the provisions of NRS 616B.633:
(a) Has failed to provide and secure compensation as required by the terms of chapters 616A to 616D, inclusive, of NRS; or
(b) Has provided and secured such compensation but has failed to maintain that compensation,
he shall make a determination thereon based on any information that is within his possession or that may come within his possession and may charge the employer an amount of not more than three times the premiums that would otherwise have been owed to the system if he had been insured by the system pursuant to the terms of chapters 616A to 616D, inclusive, of NRS for the period that the employer was doing business in this state without providing, securing or maintaining that compensation, but not to exceed 6 years. Any money collected by the administrator pursuant to this subsection must be deposited into the uninsured employers' claim fund.
2. If the manager is not satisfied with the amount of a premium required to be paid to the system by any person, he may compute and determine the amount required to be paid on the basis of any information within his possession or which may come into his possession. One or more determinations of a deficiency may be made of the amount due for one or more periods.
3. Except for a determination made pursuant to subsection 1, a notice of a determination of a deficiency issued by the manager must be served personally or mailed within 3 years after the last day of the calendar month following the period for which the amount that is proposed to be determined is due. An employer who is aggrieved by a determination made pursuant to this section , or pursuant to NRS 360.300 with respect to industrial insurance, may appeal from the determination pursuant to subsection 2 of NRS 616D.220.
4. Any employer within the provisions of NRS 616B.633 who fails to provide, secure or maintain compensation as required by the terms of chapters 616A to 616D, inclusive, of NRS, is:
(a) For the first offense, guilty of a gross misdemeanor.
(b) For a second or subsequent offense committed within 7 years after the previous offense, guilty of a felony, punishable by imprisonment in the state prison for a definite term of not less than 1 year nor more than 5 years or by a fine of not more than $10,000, or by both fine and imprisonment. A person who is sentenced to imprisonment becomes eligible for parole when he has served one-third of the definite term for which he has been sentenced, less any credit earned to reduce his sentence pursuant to chapter 209 of NRS.
Any criminal penalty imposed must be in addition to the amount charged pursuant to subsection 1.
Sec. 7. 1. This section and sections 1, 2 and 3 of this act become effective on July 1, 1997.
2. Sections 4 and 5 of this act become effective at 12:01 a.m. on July 1, 1997.
3. Section 6 of this act becomes effective at 12:01 a.m. on July 1, 1999.