NRS: CHAPTER 360 - GENERAL PROVISIONS

[Rev. 6/29/2024 3:45:01 PM--2023]

TITLE 32 - REVENUE AND TAXATION

CHAPTER 360 - GENERAL PROVISIONS

DEFINITIONS

NRS 360.001 “Department” and “Executive Director” defined.

NRS 360.005 “Retailer” defined.

ADMINISTRATION

NRS 360.010 Nevada Tax Commission: Creation; composition; Chair.

NRS 360.020 Qualifications of commissioners.

NRS 360.030 Limitations on appointment of commissioners; terms; removal from office.

NRS 360.050 Compensation of commissioners.

NRS 360.070 Location of office of Nevada Tax Commission.

NRS 360.080 Quorum; voting by commissioners.

NRS 360.090 Adoption of regulations by Nevada Tax Commission governing business of Commission and Department.

NRS 360.092 Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money.

NRS 360.093 Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties.

NRS 360.095 Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.

NRS 360.100 Annual report by Department; statements to be furnished to Governor.

NRS 360.105 Submission of proposed budget and legislation of Department to Nevada Tax Commission.

NRS 360.120 Department of Taxation: Creation; head of Department; Executive Director.

NRS 360.130 Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.

NRS 360.133 Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.

NRS 360.137 Duty of Executive Director to submit tax expenditure report; contents; requests for information.

NRS 360.140 Organization of Department; hiring and assignment of employees.

NRS 360.142 Investigation of background and personal history of employees and contractors of Department.

NRS 360.145 Employees of Department: Evaluation on basis of assessments or collections prohibited.

NRS 360.200 General powers of Department.

NRS 360.203 Reduction of rate of certain taxes on business under certain circumstances; duties of Department.

NRS 360.205 Power of Department to deny license, registration or permit to applicant who is liable to Department.

NRS 360.210 Power of Department to appraise and assess property.

NRS 360.215 Powers and duties of Department regarding county assessors, assessment procedures and equalization.

NRS 360.217 Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts.

NRS 360.220 Duty of Department to require local governments to submit fiscal information.

NRS 360.225 Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development.

NRS 360.230 Duty of Department to investigate property escaping taxation and require placement on tax roll.

NRS 360.232 Audits by Department: Notification of taxpayer and extension of date for completion.

NRS 360.233 Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.

NRS 360.235 Refund or credit to taxpayer after audit.

NRS 360.236 Overpayments: Credit against other amounts due required before any refund.

NRS 360.238 Department may charge fee for returned checks.

NRS 360.240 Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.

NRS 360.245 Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decisions on appeal.

NRS 360.247 Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection of confidentiality and liability for disclosure of information.

NRS 360.250 Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections.

NRS 360.255 Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities.

NRS 360.260 Power of Nevada Tax Commission to institute and instigate action and prosecution.

NRS 360.261 Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes.

NRS 360.262 Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.

NRS 360.263 Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.

NRS 360.264 Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.

NRS 360.265 Power of Nevada Tax Commission regarding uncollectible debts.

NRS 360.270 Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.

NRS 360.271 Deposit of money received by Department in lieu of surety bond.

NRS 360.278 Authority to engage service of armored car.

NRS 360.279 Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.

NRS 360.280 Duties of county assessor and board of county commissioners.

NRS 360.283 Annual determination of population of towns, townships, cities and counties; employment of demographer.

NRS 360.285 Certification of population by Governor.

NRS 360.287 Apportionment of tax receipts to cities.

NRS 360.288 Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration.

NRS 360.289 Annual reports of projected population of counties.

RIGHTS AND RESPONSIBILITIES OF TAXPAYERS

NRS 360.2905 Citation of NRS 360.291.

NRS 360.291 Taxpayers’ Bill of Rights.

NRS 360.2915 Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.

NRS 360.292 Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.

NRS 360.2925 Provision of instructions and information to taxpayer liable for first time for taxes on business.

NRS 360.293 Provision of response to request submitted by taxpayer.

NRS 360.2935 Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.

NRS 360.2937 Amount of interest required on overpayment of certain taxes, fees and assessments.

NRS 360.294 Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.

PAYMENT OF TAXES AND FEES

NRS 360.295 Extension of time for payment: Interest on amount due.

NRS 360.297 Joint and several liability of responsible persons.

NRS 360.299 Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.

DETERMINATION OF DEFICIENT PAYMENT

NRS 360.300 Computation of tax, contribution or premium by Department; penalty for failure to file return.

NRS 360.320 Offsetting of certain overpayments; calculation of penalties and interest.

NRS 360.330 Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

NRS 360.340 Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

NRS 360.350 Notice of determination required; method and effect of service.

NRS 360.355 Time for provision of notice of determination.

NRS 360.357 Tolling of period for issuance of notice of determination when taxpayer files claim for refund.

NRS 360.360 Redetermination: Petition; time for filing.

NRS 360.365 Redetermination: Contents of petition and accompanying materials.

NRS 360.370 Redetermination: Oral hearing; notice; continuances.

NRS 360.380 Redetermination: Change in determined amount; limitations.

NRS 360.390 Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.

NRS 360.395 Redetermination: Prerequisites to judicial review of final order; credit or refund.

NRS 360.400 Time for payment of determined amount; penalty for delinquency in payment.

DETERMINATION OF JEOPARDIZED TAXES

NRS 360.412 Duty of Department to make determination; service of notice.

NRS 360.414 When payment due; finality of determination; penalty for delinquent payment.

NRS 360.416 Petition for redetermination; deposit of security.

PENALTIES

NRS 360.417 Penalty for failure to pay tax or fee.

NRS 360.419 Waiver or reduction of interest or penalty.

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

NRS 360.4193 Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

NRS 360.4195 Action for use tax: Manner of service of process.

Summary Judgment for Amount Due

NRS 360.420 Application for entry of judgment: Authority of Department; certificate of delinquency.

NRS 360.425 Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.

NRS 360.440 Execution: Issuance; sale.

NRS 360.450 Recordation of abstract or copy of judgment; effect and duration of resulting lien.

NRS 360.460 Extension of lien.

NRS 360.470 Remedies of State are supplemental; additional requirements unimpaired.

Liens

NRS 360.473 Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

NRS 360.475 Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.

Priority of Taxes and Related Liens

NRS 360.480 Cases of priority; subordination to prior recorded liens and certain other debts.

Warrant for Collection

NRS 360.483 Issuance; effect; levy and sale.

NRS 360.485 Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

Miscellaneous Procedures

NRS 360.490 Penalty for operation of business without permit or license; issuance of order to lock and seal business.

NRS 360.500 Delivery of order to lock and seal business to sheriff for enforcement.

NRS 360.510 Notice of delinquency and demand to transmit certain assets: Issuance and effect.

NRS 360.520 Limitation on withholding or transmitting assets.

NRS 360.525 Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

NRS 360.530 Seizure of property by Department for payment of sales or use tax or other excise tax due.

NRS 360.535 Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.

NRS 360.540 Service and contents of notice of sale of property seized to pay taxes.

NRS 360.550 Sale of property for delinquent taxes.

NRS 360.560 Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.

SELLER’S PERMITS

NRS 360.597 Definitions.

NRS 360.5971 Registration or permit required to engage in or conduct business as seller; application for permit.

NRS 360.5972 Fee for permit; distribution.

NRS 360.5973 Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

NRS 360.5974 Fee for reinstatement of suspended or revoked permit.

NRS 360.5975 Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS

NRS 360.600 Definitions.

NRS 360.605 “Account” defined.

NRS 360.610 “County” defined.

NRS 360.620 “Enterprise district” defined.

NRS 360.640 “Local government” defined.

NRS 360.650 “Special district” defined.

NRS 360.660 Local Government Tax Distribution Account: Creation; administration by Executive Director.

NRS 360.670 Eligibility for allocation from Account.

NRS 360.680 Annual allocations from Account.

NRS 360.690 Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets.

NRS 360.695 Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.

NRS 360.698 Pledge of percentage of revenue to payment of bonds.

NRS 360.700 Guaranteed allocation from Account for tax proceeds pledged to secure obligations.

NRS 360.710 Determination of whether governmental entity is enterprise district.

NRS 360.720 Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.

NRS 360.730 Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.

NRS 360.740 Request of newly created local government or special district for allocation from Account.

ABATEMENT OF TAXES ON BUSINESS

NRS 360.750 Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2032.]

NRS 360.752 Partial abatement of property taxes imposed on new or expanded business making capital investment in certain institutions of higher education: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Expired by limitation.]

NRS 360.753 Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2035.]

NRS 360.754 Partial abatement of certain taxes imposed on new or expanded data center: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through December 31, 2056.]

NRS 360.755 Abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certain information from disclosure.

NRS 360.757 Notice and meeting required for Office of Economic Development to take action on any application for abatement.

NRS 360.7575 Document certifying abatement or partial abatement: Issuance; failure to present; refunds of sales and use tax on transactions when document not presented.

TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS

NRS 360.758 Definitions.

NRS 360.7581 “Above-the-line personnel” defined.

NRS 360.7582 “Below-the-line personnel” defined.

NRS 360.7583 “Nevada business” defined.

NRS 360.7584 “Nevada resident” defined.

NRS 360.7585 “Production company” defined.

NRS 360.75855 “Qualified direct production expenditures” defined.

NRS 360.7586 “Qualified production” defined.

NRS 360.7589 Determination of whether employee is full-time equivalent employee.

NRS 360.759 Eligibility; application; taxes to which credit may be applied; powers and duties of Office of Economic Development, Nevada Tax Commission, Nevada Gaming Commission and production company; regulations.

NRS 360.7591 Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs; regulations.

NRS 360.7592 Calculation of amount of credit: Base amount; additional amounts for employing residents as below-the-line personnel and filming in certain counties; Office of Economic Development authorized to reduce or withhold credits under certain circumstances.

NRS 360.7593 Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit.

NRS 360.7594 Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure.

NRS 360.7595 Procedure for hearing application; commencement of principal photography; duty of production company to submit certain information and complete production within certain period; priority of certain applications.

NRS 360.7596 Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature.

NRS 360.7597 Repayment of amount of credit required under certain circumstances.

NRS 360.7598 Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau.

STATE BUSINESS LICENSE

NRS 360.760 Definitions.

NRS 360.767 “Exhibition” defined.

NRS 360.773 “State business license” defined.

NRS 360.774 “Unauthorized alien” defined.

NRS 360.780 Participants in exhibition: Exemption from licensing requirement.

NRS 360.787 Payment of licensing fees by operator of facility where exhibition is held; regulations.

NRS 360.790 Deposit of proceeds in State General Fund.

NRS 360.796 Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.

ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCAL GOVERNMENTS

NRS 360.800 Definitions.

NRS 360.805 “Affected local government” defined.

NRS 360.810 “Local government” defined.

NRS 360.815 “Public utility” defined.

NRS 360.820 “Telecommunication service” defined.

NRS 360.825 Acquisition of certain public utilities: Requirements for payments in lieu of taxes and franchise fees; distributions to local governments based on assessed valuation of taxable property.

NRS 360.830 Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.

NRS 360.835 Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.

NRS 360.840 Adoption of regulations by Nevada Tax Commission.

MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS

NRS 360.850 Distribution of money pledged pursuant to NRS 271.650; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money.

NRS 360.855 Distribution of money pledged pursuant to NRS 271A.070; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money.

TRANSFERABLE TAX CREDITS FOR AFFORDABLE HOUSING

NRS 360.860 Definitions.

NRS 360.861 “Declaration of restrictive covenants and conditions” defined.

NRS 360.862 “Division” defined.

NRS 360.863 “Federal low-income housing tax credit” defined.

NRS 360.864 “Project” defined.

NRS 360.865 “Project sponsor” defined.

NRS 360.866 “Qualified allocation plan” defined.

NRS 360.867 Submittal of application on behalf of project; contents of application; reservation of credits; termination of reservation; issuance and transfer of credits; repayment of excess credits; confidentiality of information in application; regulations.

NRS 360.868 Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits.

NRS 360.869 Repayment of tax credits to which project sponsor not entitled.

NRS 360.870 Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports.

TRANSFERABLE TAX CREDITS FOR AND ABATEMENT OF TAXES ON QUALIFIED PROJECTS

Capital Investment At Least $1 Billion

NRS 360.880 Definitions. [Effective through June 30, 2032.]

NRS 360.881 “Capital investment” defined. [Effective through June 30, 2032.]

NRS 360.882 “Employer excise taxes” defined. [Effective through June 30, 2032.]

NRS 360.883 “Lead participant” defined. [Effective through June 30, 2032.]

NRS 360.884 “Local sales and use taxes” defined. [Effective through June 30, 2032.]

NRS 360.885 “Participant” defined. [Effective through June 30, 2032.]

NRS 360.886 “Project” defined. [Effective through June 30, 2032.]

NRS 360.887 “Property taxes” defined. [Effective through June 30, 2032.]

NRS 360.888 “Qualified project” defined. [Effective through June 30, 2032.]

NRS 360.889 Submittal of application on behalf of project; submission of request for approval of application to Interim Finance Committee; contents of application; provision of additional documentation. [Effective through June 30, 2032.]

NRS 360.890 Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of request for approval of application to Interim Finance Committee; submission of information to Office; confidentiality of information contained in application. [Effective through June 30, 2032.]

NRS 360.891 Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project. [Effective through June 30, 2032.]

NRS 360.892 Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2032.]

NRS 360.893 Approval of application for partial abatement of taxes; duration and amount of partial abatement; payment of portion of abated taxes into trust fund in State Treasury; use of money in trust fund; issuance of document certifying abatement of sales and use taxes. [Effective through June 30, 2032.]

NRS 360.894 Duty of lead participant to provide records to verify eligibility for transferable tax credits and partial abatement of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation. [Effective through June 30, 2032.]

NRS 360.895 Duty of Office of Economic Development to prepare and submit certain reports; contents of reports. [Effective through June 30, 2032.]

NRS 360.896 Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city. [Effective through June 30, 2032.]

Capital Investment At Least $3.5 Billion

NRS 360.900 Definitions. [Effective through June 30, 2036.]

NRS 360.905 “Capital investment” defined. [Effective through June 30, 2036.]

NRS 360.910 “Employer excise taxes” defined. [Effective through June 30, 2036.]

NRS 360.915 “Lead participant” defined. [Effective through June 30, 2036.]

NRS 360.920 “Local sales and use taxes” defined. [Effective through June 30, 2036.]

NRS 360.925 “Participant” defined. [Effective through June 30, 2036.]

NRS 360.930 “Project” defined. [Effective through June 30, 2036.]

NRS 360.935 “Property taxes” defined. [Effective through June 30, 2036.]

NRS 360.940 “Qualified project” defined. [Effective through June 30, 2036.]

NRS 360.945 Submittal of application on behalf of project; contents of application; provision of additional documentation. [Effective through June 30, 2036.]

NRS 360.950 Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of information to Office; confidentiality of information contained in application. [Effective through June 30, 2036.]

NRS 360.955 Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project. [Effective through June 30, 2036.]

NRS 360.960 Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.]

NRS 360.965 Approval of application for abatement of taxes; duration of abatement; issuance of document certifying abatement of sales and use taxes. [Effective through June 30, 2036.]

NRS 360.970 Duty of lead participant to provide records to verify eligibility for transferable tax credits and abatements of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation. [Effective through June 30, 2036.]

NRS 360.975 Duty of Office of Economic Development to prepare and submit certain reports; content of reports. [Effective through June 30, 2036.]

NRS 360.980 Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city. [Effective through June 30, 2036.]

INFRASTRUCTURE FOR QUALIFIED PROJECTS

NRS 360.981 Definitions.

NRS 360.982 “Economic development financing agreement” defined.

NRS 360.983 “Economic development financing proposal” defined.

NRS 360.984 “Infrastructure project” defined.

NRS 360.985 “Lead participant” defined.

NRS 360.986 “Local government” defined.

NRS 360.987 “Office” defined.

NRS 360.988 “Qualified project” defined.

NRS 360.989 Submittal and contents of economic development financing proposal.

NRS 360.990 Approval of economic development financing proposal.

NRS 360.991 Issuance of general obligation bonds of State of Nevada to finance infrastructure projects identified in economic development financing agreement; limitation on amount of bonds; proceeds allocated to Office of Economic Development.

NRS 360.992 Expedited determination of water rights in area of qualified project. [Effective through June 30, 2036.]

_________

DEFINITIONS

NRS 360.001 “Department” and “Executive Director” defined. As used in this title, except as otherwise provided in chapters 360A, 365, 366, 371 and 373 of NRS and unless the context requires otherwise:

1. “Department” means the Department of Taxation.

2. “Executive Director” means the Executive Director of the Department of Taxation.

(Added to NRS by 1975, 1643; A 1999, 1000)

NRS 360.005 “Retailer” defined. As used in this chapter, “retailer” has the meaning ascribed to it in NRS 372.055.

(Added to NRS by 1995, 1058)

ADMINISTRATION

NRS 360.010 Nevada Tax Commission: Creation; composition; Chair.

1. The Nevada Tax Commission, consisting of eight members appointed by the Governor, is hereby created.

2. The Governor shall designate one of the commissioners to serve as Chair of the Commission.

3. The Governor is an ex officio, nonvoting member of the Commission. The Governor is not entitled to receive compensation for his or her services as such ex officio member.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547]—(NRS A 1969, 885; 1975, 1644; 1977, 1201; 1989, 306)

NRS 360.020 Qualifications of commissioners.

1. Five of the commissioners must have at least 10 years’ experience, respectively, in the following fields:

(a) Real property.

(b) Utility business.

(d) Finance.

(e) Mining.

2. The remaining commissioners must be versed in other areas of property taxation and must be sufficiently experienced in business generally to be able to bring knowledge and sound judgment to the deliberations of the Nevada Tax Commission.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547]—(NRS A 1959, 630; 1969, 885; 1975, 1644; 1989, 306)

NRS 360.030 Limitations on appointment of commissioners; terms; removal from office.

1. Not more than five of the eight commissioners may be:

(a) Appointed from any one county in this State.

(b) Of the same political party.

2. After the initial terms, members serve terms of 4 years, except when appointed to fill unexpired terms.

3. Any commissioner may be removed by the Governor if, in his or her opinion, that commissioner is guilty of malfeasance in office or neglect of duty.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547]—(NRS A 1959, 630; 1969, 886; 1975, 1645; 1977, 1201; 1981, 64; 1989, 306)

NRS 360.050 Compensation of commissioners.

1. The Chair of the Nevada Tax Commission is entitled to receive an annual salary of $27,500.

2. Except as otherwise provided in NRS 360.010, each of the other commissioners is entitled to receive an annual salary of $20,000.

[16:177:1917; A 1919, 230; 1927, 332; NCL § 6557] + [Part 19:295:1953]—(NRS A 1959, 783; 1969, 886; 1981, 1980; 1989, 1712; 2005, 22nd Special Session, 125)

NRS 360.070 Location of office of Nevada Tax Commission. The Nevada Tax Commission shall keep its office at Carson City.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]—(NRS A 2011, 324)

NRS 360.080 Quorum; voting by commissioners.

1. Five members shall constitute a quorum for the transaction of business.

2. The Chair and each of the commissioners have a vote upon all matters which come before the Nevada Tax Commission.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547] + [Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A 1975, 1645; 1989, 306)

NRS 360.090 Adoption of regulations by Nevada Tax Commission governing business of Commission and Department. In addition to the other duties prescribed by title 32 of NRS, the members of the Nevada Tax Commission shall prescribe regulations for carrying on the business of the Nevada Tax Commission and of the Department.

[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A 1975, 1645; 1997, 2594)

NRS 360.092 Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money. The Nevada Tax Commission shall adopt regulations providing for:

1. The electronic submission of returns to the Department; and

2. The payment of taxes, fees, interest and penalties to the Department through the use of credit cards, debit cards and electronic transfers of money.

(Added to NRS by 2003, 20th Special Session, 18)

NRS 360.093 Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties. The Nevada Tax Commission shall adopt regulations to carry out the provisions of NRS 360.294 and 360.417.

(Added to NRS by 1999, 2480)

NRS 360.095 Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission. In the adoption of regulations, policies of enforcement, and policies for auditing of taxpayers, with respect to all taxes and fees for whose administration the Department is responsible, the Nevada Tax Commission shall apply the following principles:

1. Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.

2. In cases where another authority, such as the United States or a local government, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the State must be as nearly compatible with the collection of the other taxes as is feasible.

3. Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer’s liability as predictable as is feasible.

4. Exemptions or waivers, where permitted by statute, must be granted:

(a) Equitably among eligible taxpayers; and

(b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax affected.

5. Audits and other procedures for enforcement must be applied as uniformly as is feasible, not only as among persons subject to a particular tax but also as among different taxes, but must consider a weighting of indicators of noncompliance.

6. Collection of taxes due must be pursued in an equitable manner, so that every taxpayer pays the full amount imposed by law.

(Added to NRS by 1993, 1232; A 2003, 20th Special Session, 18)

NRS 360.100 Annual report by Department; statements to be furnished to Governor. The Department shall:

1. On or before January 15 of each year, prepare and publish a report that shows the transactions and proceedings of the Department which took place during the immediately preceding fiscal year.

2. Upon request, furnish to the Governor statements showing the assessed value of property within or taxable by the State of Nevada and its political subdivisions.

[19:177:1917; A 1939, 279; 1931 NCL § 6559]—(NRS A 1971, 198; 1975, 1645; 1997, 1414)

NRS 360.105 Submission of proposed budget and legislation of Department to Nevada Tax Commission.

1. The Department shall in each even-numbered year, submit to the Nevada Tax Commission, at the meeting conducted by the Commission pursuant to NRS 361.455 or, if no such meeting is conducted during that year, at the meeting conducted by the Commission pursuant to subsection 2, a copy of the proposed budget for the Department and legislation proposed by the Department.

2. If the Nevada Tax Commission does not meet pursuant to NRS 361.455 in an even-numbered year, it shall meet during June of that year to accept the proposed budget for the Department and legislation proposed by the Department.

(Added to NRS by 1991, 1581; A 1997, 2594; 2013, 1622)

NRS 360.120 Department of Taxation: Creation; head of Department; Executive Director.

1. The Department of Taxation is hereby created.

2. The head of the Department is the Nevada Tax Commission. The Chief Administrative Officer of the Department is the Executive Director, who is appointed by the Governor.

3. The Executive Director is in the unclassified service of the State.

4. The Executive Director shall devote his or her entire time and attention to the business of that office and shall not pursue any other business or occupation or hold any other office of profit which detracts from the full and timely performance of his or her duties.

[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482; 1953, 547] + [Part 19:295:1953]—(NRS A 1960, 394; 1961, 656; 1963, 1331; 1965, 704; 1967, 1495; 1971, 1432; 1975, 1646; 1981, 1278)

NRS 360.130 Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.

1. The Executive Director shall:

(a) Keep audio recordings or transcripts of all meetings and full and correct records of all transactions and proceedings of the Nevada Tax Commission, the State Board of Equalization and the Department.

(b) Perform such other duties as may be required.

2. The Nevada Tax Commission shall have the power to authorize the Executive Director or any other officer of the Department to hold hearings or make investigations, and upon any such hearing the Executive Director or officer shall have the authority to examine books, compel the attendance of witnesses, administer oaths and conduct investigations.

[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543] + [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1646; 2005, 1410)

NRS 360.133 Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.

1. The Executive Director shall prepare or cause to be prepared technical bulletins to educate the public on:

(a) Issues related to their businesses and the taxes administered by the Department; and

(b) Written opinions that the Executive Director receives from the Attorney General pursuant to NRS 228.150.

2. The technical bulletins must be written in simple nontechnical language and may include:

(a) Information and guidance concerning specific issues or topics;

(b) Examples for clarification purposes; and

3. A technical bulletin must not include advice on a specific fact situation but may include information that is applicable to a specific industry or type of business.

4. The technical bulletins must be published and revised as needed. Each bulletin and revised bulletin must be published and posted on an Internet website maintained by the Department and made available upon request at the offices of the Department.

5. Any technical bulletin published or revised pursuant to this section is intended for informational purposes only.

6. The Executive Director shall submit each proposed technical bulletin and any revisions to a bulletin to the Nevada Tax Commission for approval before publishing the bulletin or revised bulletin.

(Added to NRS by 2013, 158)

NRS 360.137 Duty of Executive Director to submit tax expenditure report; contents; requests for information.

1. On or before November 10 of each even-numbered year, the Executive Director shall submit a tax expenditure report to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Legislature and the appropriate interim committee or committees of the Legislature.

2. The report required by subsection 1 must provide, for each tax expenditure:

(a) A description of the tax expenditure;

(b) The year in which the tax expenditure was enacted;

(d) A summary of any amendments to the tax expenditure since it was enacted;

(e) To the extent that pertinent information is available, estimates of:

(1) The fiscal impact to this State and local governments of the tax expenditure during each fiscal year of the biennium in which the report is prepared;

(2) The number of taxpayers receiving benefit from the tax expenditure; and

(3) The revenue that would result from repeal of the tax expenditure; and

(f) A statement of:

(1) Any pertinent information which is not available to prepare the estimates required by paragraph (e); and

(2) The reasons for the unavailability of that information.

3. Each agency, bureau, board, commission, department, division, office and other governmental entity of the State of Nevada, each county treasurer and county assessor and each entity receiving the benefit of a tax expenditure, shall respond fully and appropriately to any request for information made by the Executive Director for use in the report required by this section not later than 30 days after such a request is made, to the extent that the requested information is not confidential, privileged or otherwise protected from disclosure by any provision of state or federal law.

4. As used in this section, “tax expenditure” means any law of this State that exempts, in whole or in part, certain persons, income, goods, services or property from the impact of established taxes, including, without limitation, tax abatements, tax credits, tax deductions, tax deferrals, tax exemptions, tax exclusions, tax subtractions and preferential tax rates.

(Added to NRS by 2013, 3677)

NRS 360.140 Organization of Department; hiring and assignment of employees.

1. The Executive Director shall organize the work of the Department in such a way as to secure maximum efficiency in the conduct of the Department and make possible a definite placing of responsibility. To this end, the Executive Director may establish such organizational units within the Department as he or she deems necessary.

2. The Executive Director may employ such clerical or expert assistance as may be required.

3. Persons employed by the Department may be assigned to stations, offices or locations selected by the Executive Director both within the State and in other states where in the judgment of the Executive Director it is necessary to maintain personnel to protect, investigate and collect revenues to which the State is entitled.

4. Any person assigned to a station, office or location as provided in subsection 3 shall be entitled to receive per diem allowance only when the business of the Department takes the person away from the particular station, office or location to which he or she is assigned.

[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A 1965, 308; 1975, 1646)

NRS 360.142 Investigation of background and personal history of employees and contractors of Department.

1. The Department shall secure from appropriate law enforcement agencies information on the background and personal history of a prospective employee or prospective contractor, as applicable, of the Department.

2. A prospective employee or prospective contractor, as applicable, of the Department must submit to the Department:

(a) Proof that he or she is a citizen of the United States or is lawfully entitled to remain and work in the United States; and

(b) Two complete sets of fingerprints and written authorization to forward those fingerprints to the Central Repository for submission to:

(1) The Federal Bureau of Investigation for a report on his or her background; and

(2) Any appropriate law enforcement agency that the Department deems necessary.

3. The Department shall submit the fingerprints submitted pursuant to subsection 2 to the Central Repository for submission to:

(a) The Federal Bureau of Investigation for a report on the background of the prospective employee or prospective contractor, as applicable; and

(b) Any appropriate law enforcement agency that the Department deems necessary.

4. When a report from the Federal Bureau of Investigation or any information from an appropriate law enforcement agency is received by the Central Repository, the Central Repository shall immediately forward a copy of the report or the information to the Department.

5. The Department shall conduct an investigation of each employee and contractor of the Department pursuant to this section at least once every 5 years after the initial investigation.

6. Only the Central Repository may:

(a) Receive fingerprints from the Department for submission to the Federal Bureau of Investigation pursuant to this section;

(b) Submit those fingerprints to the Federal Bureau of Investigation; and

7. As used in this section:

(a) “Appropriate law enforcement agency” means the local law enforcement agency with jurisdiction in each location where the prospective employee or prospective contractor, as applicable, of the Department lived, worked or attended school within the immediately preceding 5 years.

(b) “Central Repository” means the Central Repository for Nevada Records of Criminal History.

(Added to NRS by 2019, 3295)

NRS 360.145 Employees of Department: Evaluation on basis of assessments or collections prohibited. The Department shall not evaluate an employee of the Department on the basis of assessments or collections from taxpayers.

(Added to NRS by 1991, 1581)

NRS 360.200 General powers of Department. The Department may exercise the specific powers enumerated in this chapter and, except as otherwise provided by law, may exercise general supervision and control over the entire revenue system of the State including the administration of the provisions of chapter 397, Statutes of Nevada 1955, as amended (NRS chapter 372).

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1648; 1977, 150)

NRS 360.203 Reduction of rate of certain taxes on business under certain circumstances; duties of Department.

1. Except as otherwise provided in subsection 4, on or before September 30 of each even-numbered year, the Department shall determine the combined revenue from the taxes imposed by chapters 363A and 363B of NRS and the commerce tax imposed by chapter 363C of NRS for the preceding fiscal year.

2. Except as otherwise provided in subsection 4, if the combined revenue determined pursuant to subsection 1 exceeds by more than 4 percent the amount of the combined anticipated revenue from those taxes for that fiscal year, as projected by the Economic Forum for that fiscal year pursuant to paragraph (e) of subsection 1 of NRS 353.228 and as adjusted by any legislation enacted by the Legislature that affects state revenue for that fiscal year, the Department shall determine the rate at which the taxes imposed pursuant to NRS 363A.130 and 363B.110, in combination with the revenue from the commerce tax imposed by chapter 363C of NRS, would have generated a combined revenue of 4 percent more than the amount anticipated. In making the determination required by this subsection, the Department shall reduce the rate of the taxes imposed pursuant to NRS 363A.130 and 363B.110 in the proportion that the actual amount collected from each tax for the preceding fiscal year bears to the total combined amount collected from both taxes for the preceding fiscal year.

3. Except as otherwise provided in subsection 4, effective on July 1 of the odd-numbered year immediately following the year in which the Department made the determination described in subsection 1, the rates of the taxes imposed pursuant to NRS 363A.130 and 363B.110 that are determined pursuant to subsection 2, rounded to the nearest one-thousandth of a percent, must thereafter be the rate of those taxes, unless further adjusted in a subsequent fiscal year.

4. If, pursuant to subsection 3, the rate of the tax imposed pursuant to NRS 363B.110 is 1.17 percent:

(a) The Department is no longer required to make the determinations required by subsections 1 and 2;

(b) The rate of the taxes imposed pursuant to NRS 363A.130 and 363B.110 must not be further adjusted pursuant to subsection 3.

(Added to NRS by 2015, 2896; R 2019, 3294)

NRS 360.205 Power of Department to deny license, registration or permit to applicant who is liable to Department. The Department may refuse to issue or renew any license, registration or permit it is authorized to issue pursuant to the provisions of this title if the applicant for the license, registration or permit:

1. Is delinquent in the payment of any tax or fee administered by the Department;

2. Has not paid a deficiency determination;

3. Is in default on a payment required pursuant to a written agreement with the Department; or

4. Is otherwise liable to the Department for the payment of money, including, without limitation, any penalties or interest owed on any other obligation to the Department.

(Added to NRS by 2005, 295)

NRS 360.210 Power of Department to appraise and assess property. The Department has the original power of appraisal and assessment of all property mentioned in NRS 361.320.

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1648)

NRS 360.215 Powers and duties of Department regarding county assessors, assessment procedures and equalization. The Department:

1. May assist the county assessors in appraising property within their respective counties which the ratio study shows to be in need of reappraisal.

2. Shall consult with and assist county assessors to develop and maintain standard assessment procedures to be applied and used in all of the counties of the State, to ensure that assessments of property by county assessors are made equal in each of the several counties of this state. These procedures must include uniform methods for:

(a) Assessing, projecting and reporting construction work in progress and other new property; and

(b) Counting and reporting housing units.

3. Shall visit a selective cross section of assessable properties within the various counties in cooperation with the county assessor and examine these properties and compare them with the tax roll and assist the various county assessors in correcting any inequalities found to exist with factors of equal value and actual assessed value considered, and place upon the rolls any property found to be omitted from the tax roll.

4. Shall carry on a continuing study, the object of which is the equalization of property values between counties.

5. Shall carry on a program of in-service training for county assessors of the several counties of the State, and each year hold classes of instruction in assessing procedure for the purpose of bringing each county assessor and his or her authorized personnel the newest methods, procedures and practices in assessing property. Expenses of attending such classes are a proper and allowable charge by the board of county commissioners in each county.

6. Shall continually supervise assessment procedures which are carried on in the several counties of the State and advise county assessors in the application of such procedures.

7. Shall carry on a continuing program to maintain and study the assessment of public utilities and all other property assessed by the Department to the end that the assessment is equalized with the property assessable by county assessors.

8. May conduct appraisals at the request of and in conjunction with any county assessor when the assessor considers such assistance necessary. One-half of the cost of the appraisal must be paid by the county. In lieu of a cash payment, the county may provide labor, material or services having a value equal to one-half of the appraisal cost.

9. Shall establish and maintain a manual of assessment policies and procedures.

[Part 5.1:177:1917; added 1953, 551; A 1955, 576]—(NRS A 1973, 328; 1975, 1647; 1981, 786; 1991, 1424; 2019, 1011)

NRS 360.217 Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts.

1. The Department shall adopt regulations to implement the provisions of NRS 363A.137 and 363B.117.

2. The regulations adopted pursuant to this section:

(a) Must include, without limitation, procedures for claiming a credit provided for by NRS 363A.137 and 363B.117.

(b) Must not include any requirement that the Board of Trustees of the College Savings Plans of Nevada created by NRS 353B.005 submit any reports to the Department regarding the contributions described in NRS 363A.137 and 363B.117.

3. Any regulations adopted pursuant to this section regarding any deadline by which an employer, as that term is defined in NRS 363A.030 or 363B.030, must make a contribution in order to claim a credit provided for by NRS 363A.137 and 363B.117 must, to the extent practicable, be consistent with any regulations adopted pursuant to this title regarding any similar deadline by which such an employer must make a contribution to a plan authorized by 26 U.S.C. § 401(k).

(Added to NRS by 2015, 2449)

NRS 360.220 Duty of Department to require local governments to submit fiscal information. The Department shall require governing bodies of local governments, as defined in NRS 354.474, to submit a budget estimate of the local government expenses and income for the current year, and for the budget year, and a compilation of the actual local government expenses and income for the last completed year, in such detail and form as may be required by the Department, after hearing the advice and recommendations of the Committee on Local Government Finance.

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1957, 574; 1965, 745; 1969, 1083; 1971, 126; 1975, 1648; 1997, 2594)

NRS 360.225 Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development.

1. During the course of an investigation undertaken pursuant to NRS 360.130 of a person claiming:

(a) A partial abatement of property taxes pursuant to NRS 361.0687;

(b) An exemption from taxes pursuant to NRS 363B.120;

(d) An abatement of taxes on the gross receipts from the sale, storage, use or other consumption of eligible machinery or equipment pursuant to NRS 374.357;

(e) A partial abatement of taxes pursuant to NRS 360.754 on or before December 31, 2056;

(f) A partial abatement of taxes pursuant to NRS 360.890 on or before June 30, 2032; or

(g) An abatement of taxes pursuant to NRS 360.950 on or before June 30, 2036,

Ê the Department shall investigate whether the person meets the eligibility requirements for the abatement, partial abatement, exemption or deferral that the person is claiming.

2. If the Department finds that the person does not meet the eligibility requirements for the abatement, exemption or deferral which the person is claiming, the Department shall report its findings to the Office of Economic Development and take any other necessary actions.

(Added to by 1997, 3309; A 2003, 20th Special Session, 158; 2011, 3461; 2013, 2806; 2013, 27th Special Session, 7; 2014, 28th Special Session, 22; 2015, 3047; 2015, 29th Special Session, 31)

NRS 360.230 Duty of Department to investigate property escaping taxation and require placement on tax roll. The Department shall:

1. Diligently investigate any class or kind of property believed to be escaping just taxation. In pursuance thereof, the Department may examine the books and accounts of any person, copartnership or corporation doing business in the State, when such an examination is deemed necessary to a proper determination of the valuation of any property subject to taxation, or the determination of any licenses for the conduct of any business, or the determination of the net proceeds of any mine.

2. Require county assessors, county boards of equalization, county auditors or county treasurers to place upon the roll any property found to be escaping taxation.

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1648; 1991, 699)

NRS 360.232 Audits by Department: Notification of taxpayer and extension of date for completion.

1. If an audit is conducted by the Department pursuant to the provisions of this title, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted.

2. The date on which the audit will be completed may be extended by the Department if the Department gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.

3. If, after the audit, the Department determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.

(Added to NRS by 1999, 2480)

NRS 360.233 Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law. If an officer, employee or agent of the Department determines that a taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law, he or she shall give written notice of that determination to the taxpayer. The notice must:

1. Be given within 30 days after the officer, employee or agent makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and

2. If appropriate, include:

(a) An explanation that an overpayment must, in accordance with NRS 360.236, be credited against any amount then due from the taxpayer; and

(b) Instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment or remaining balance thereof.

(Added to NRS by 1999, 2480; A 2009, 63)

NRS 360.235 Refund or credit to taxpayer after audit. Except as otherwise required in NRS 361.485, any amount determined to be refundable by the Department after an audit must be refunded or credited to any amount due from the taxpayer.

(Added to NRS by 1983, 474; A 2001, 1538)

NRS 360.236 Overpayments: Credit against other amounts due required before any refund. Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090, 482.313, 482C.230 or 482C.240, the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.

(Added to NRS by 2009, 63; A 2021, 1855)

NRS 360.238 Department may charge fee for returned checks. The Department may charge a person a fee of $25 for each check returned to the Department because the person had insufficient money or credit with the drawee to pay the check or because the person stopped payment on the check.

(Added to NRS by 1989, 818; A 2001, 1879)

NRS 360.240 Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.

1. The Department shall have the power to summon witnesses to appear and testify on any subject material to its responsibilities under this title. No property owner and no officer, director, superintendent, manager or agent of any company or corporation, whose property is wholly in one county, shall be required to appear, without his or her consent, at a place other than the county seat or at the nearest town to his or her place of residence or the principal place of business of such company or corporation.

2. Such summons may be served by personal service by the Executive Director or his or her agent or by the sheriff of the county, who shall certify to such service without compensation therefor.

3. Except as otherwise provided in subsection 4, the Department may issue subpoenas to compel the attendance of witnesses and the production of books and papers and may seek to enforce the subpoenas by petition to any court of competent jurisdiction in the manner provided by law.

4. The Department shall not issue a subpoena to compel the production of books and papers that contain individually identifiable health information.

5. Any member of the Nevada Tax Commission, the Executive Director or any officer of the Department designated by them may administer oaths to witnesses.

6. As used in this section, “individually identifiable health information” means information which identifies a natural person, or from which the identity of a natural person may reasonably be ascertained, and which relates to:

(a) The past, present or future physical or mental health or condition of the person; or

(b) The provision of health care to the person.

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1649; 1977, 1046; 2013, 260)

1. Except as otherwise provided in this title:

(a) All decisions of the Executive Director or other officer of the Department made pursuant to this title are final unless appealed to the Nevada Tax Commission.

(b) Any natural person, partnership, corporation, association or other business or legal entity who is aggrieved by such a decision may appeal the decision by filing a notice of appeal with the Department within 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 or her 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 decisions made by the Executive Director that are not otherwise appealed to the Commission pursuant to this section.

4. The Nevada Tax Commission may reverse, affirm or modify any decision of the Department that is:

(a) Appealed to the Commission by a taxpayer pursuant to this section; or

(b) Reviewed by the Commission pursuant to this section.

5. A decision of the Nevada Tax Commission is a final decision for the purposes of judicial review. The Executive Director or any other employee or representative of the Department shall not seek judicial review of such a decision.

6. The Nevada Tax Commission shall provide by regulation for:

(a) Notice to be given to each county of any decision upon an appeal to the Commission that the Commission determines is likely to affect the revenue of the county or other local government. The regulations must specify the form and contents of the notice and requirements for the number of days before a meeting of the Commission that the notice must be transmitted. If the parties to the appeal enter into a stipulation as to the issues that will be heard on appeal, the Commission shall transmit a copy of the notice to the district attorney of each county which the Commission determines is likely to be affected by the decision. Upon receipt of such a notice, the district attorney shall transmit a copy of the notice to each local government within the county which the Commission determines is likely to be affected by the decision. If there is no such stipulation, the Commission shall transmit a copy of the notice, accompanied by the names of the parties and the amount on appeal, if any, to the governing bodies of the counties and other local governments which the Commission determines are likely to be affected by the decision.

(b) The manner in which a county or other local government which is not a party to such an appeal may become a party, and the procedure for its participation in the appeal.

7. A county or other local government which is a party and is aggrieved by the decision of the Nevada Tax Commission is entitled to seek judicial review of the decision.

8. Upon application by a taxpayer, the Nevada Tax Commission shall review the denial of relief pursuant to NRS 361.4835 and may grant, deny or modify the relief sought.

(Added to NRS by 1975, 1647; A 1987, 1492; 1997, 1414, 1567, 2595; 1999, 577, 580, 2480)

1. Except as otherwise provided in this section, any appeal to the Nevada Tax Commission which is taken by a taxpayer concerning his or her liability for tax must be heard during a session of the Commission which is open to the public. Upon request by the taxpayer, a hearing on such an appeal must be closed to the public to receive proprietary or confidential information.

2. A taxpayer may request a closed hearing pursuant to subsection 1 by submitting the request in writing to the Nevada Tax Commission:

(a) Not later than 14 calendar days before the date of the hearing; or

(b) If authorized by the Executive Director for good cause shown, not later than 5 calendar days before the date of the hearing.

3. Notwithstanding the provisions of NRS 241.020, all information received by the Nevada Tax Commission concerning an appeal taken by a taxpayer pursuant to subsection 1 shall be deemed proprietary and confidential and the Nevada Tax Commission shall not provide a member of the public with any such information until after the date by which the taxpayer may submit a request for a closed hearing pursuant to subsection 2, even if the information is provided to members of the Nevada Tax Commission. Thereafter the information must be provided to a member of the public upon request unless the taxpayer has made a request for a closed hearing.

4. As soon as practicable after closing a hearing pursuant to subsection 1, the Nevada Tax Commission shall determine whether the information to be presented in the closed hearing is proprietary or confidential information. If the Commission, in its discretion, determines that the information is not proprietary or confidential information, the Commission shall immediately open the hearing to the public. If the Commission, in its discretion, determines that the information is proprietary or confidential information:

(a) The hearing must remain closed to the public and the Commission shall receive the information in a manner that ensures that the members of the Commission have a reasonable and adequate opportunity to review the information and make any inquiries that any member believes to be necessary and appropriate.

(b) After the receipt of and opportunity to review the proprietary or confidential information pursuant to paragraph (a), the Commission shall reopen the hearing to the public and proceed to deliberate toward a decision regarding issues in the appeal that are not proprietary or confidential.

(c) After a hearing has been reopened pursuant to paragraph (b), the Commission shall, upon the request of any member of the Commission who believes that he or she cannot conduct meaningful deliberations with the other members of the Commission on the appeal because the appeal concerns proprietary or confidential information, close the hearing for further deliberations. The definitive vote on the appeal must be taken during a hearing of the Commission that is open to the public.

5. The Nevada Tax Commission shall adopt regulations which establish procedures:

(a) By which a taxpayer may request a closed hearing pursuant to this section.

(b) By which the Commission may determine whether information is proprietary or confidential information during a closed hearing.

6. Not later than 45 days after the Nevada Tax Commission deliberates in a closed hearing and makes a definitive decision on an appeal in a hearing that is open to the public pursuant to this section, the Commission shall prepare an abstract that explains the reasons for the decision, which must be made available to the public upon request. Such an abstract:

(a) Must include, without limitation:

(1) The name of the taxpayer;

(2) The amount of the taxpayer’s liability, including interest and penalties;

(3) The type of tax at issue; and

(4) The general nature of the evidence relied upon by the Commission in reaching its decision.

(b) Must not contain any proprietary or confidential information relating to the taxpayer.

7. A member of the Nevada Tax Commission or an officer, agent or employee of the Department is not subject to any criminal penalty or civil liability for the use or publication of proprietary or confidential information received pursuant to the procedure set forth in subsection 4, regardless of whether the information was received during a closed hearing.

8. The Nevada Tax Commission shall take such actions as it deems necessary to protect the confidentiality of information provided by a taxpayer that the Commission has determined to be proprietary or confidential information, including, without limitation:

(a) Issuing such protective orders as it deems necessary;

(b) Restricting access to any hearing closed to the public and to the records and transcripts of any such hearing, without the prior approval of the Commission; and

(c) Prohibiting any intervener allowed to attend such a hearing or allowed access to the records and transcripts of such a hearing from disclosing such information without prior authorization from the Commission.

9. A person who violates a protective order issued by the Nevada Tax Commission pursuant to subsection 8 is guilty of a misdemeanor, unless a more severe penalty is prescribed by law for the act that constitutes the violation of the order.

10. As used in this section:

(a) “Confidential economic information”:

(1) Means any information which is not available to the public generally, which confers an economic benefit on the holder of the information as a result of its unavailability and which is the subject of reasonable efforts by the taxpayer to maintain its secrecy.

(2) Includes, without limitation, information relating to the amount or source of any income, profits, losses or expenditures of the taxpayer, such as data relating to costs, prices or customers.

(b) “Proprietary or confidential information”:

(1) Means:

(I) Any trade secret, confidential economic information or business information that is submitted to the Nevada Tax Commission by the taxpayer and is determined to be proprietary or confidential information by the Commission; or

(II) Any information that a specific statute declares to be confidential or prohibits the Commission from making public.

(2) Does not include any information that has been published for public distribution or is otherwise available to the public generally or in the public domain.

(Added to NRS by 1983, 316; A 2007, 1124; 2011, 730)

1. The Nevada Tax Commission shall adopt general and uniform regulations governing the assessment of property by the county assessors of the various counties, county boards of equalization, the State Board of Equalization and the Department. The regulations must include, without limitation, standards for the appraisal and reappraisal of land to determine its taxable value.

2. The Nevada Tax Commission may:

(a) Confer with, advise and direct county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues as to their duties.

(b) Prescribe the form and manner in which assessment rolls or tax lists must be kept by county assessors.

(d) Require county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues, to furnish such information in relation to assessments, licenses or the equalization of property valuations, and in such form as the Nevada Tax Commission may demand.

(e) Except as otherwise provided in this title, share information in its records with agencies of local governments which are responsible for the collection of debts or obligations if the confidentiality of the information is otherwise maintained under the terms and conditions required by law.

3. Each assessor and any other such officer shall certify under penalty of perjury that in assessing property or furnishing other information required pursuant to this section he or she has complied with the regulations of the Nevada Tax Commission. This certificate must be appended to each assessment roll and any other information furnished.

4. A county assessor or other county officer whose certificate is knowingly falsified is guilty of a misdemeanor. If the Nevada Tax Commission finds that a county assessor or other county officer has knowingly violated its regulations and thereby has caused less revenue to be collected from taxes, it shall deduct the amount of the undercollection from the money otherwise payable to the county from the proceeds of the supplemental city-county relief tax.

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1649; 1987, 2074; 1995, 1577; 2005, 486)

NRS 360.255 Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities.

1. Except as otherwise provided in this section and NRS 239.0115, 360.250 and 607.217, the records and files of the Department concerning the administration or collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinary action are confidential and privileged. The Department, an employee of the Department and any other person engaged in the administration or collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinary action or charged with the custody of any such records or files:

(a) Shall not disclose any information obtained from those records or files; and

(b) May not be required to produce any of the records or files for the inspection of any person or governmental entity or for use in any action or proceeding.

2. The records and files of the Department concerning the administration and collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinary action are not confidential and privileged in the following cases:

(a) Testimony by a member or employee of the Department and production of records, files and information on behalf of the Department or a person in any action or proceeding before the Nevada Tax Commission, the State Board of Equalization, the Department, a grand jury or any court in this State if that testimony or the records, files or information, or the facts shown thereby, are directly involved in the action or proceeding.

(b) Delivery to a person or his or her authorized representative of a copy of any document filed by the person pursuant to the provisions of any law of this State.

(d) Exchanges of information with the Internal Revenue Service in accordance with compacts made and provided for in such cases, or disclosure to any federal agency, state or local law enforcement agency, including, without limitation, the Cannabis Compliance Board, or local regulatory agency that requests the information for the use of the agency in a federal, state or local prosecution or criminal, civil or regulatory investigation.

(e) Disclosure in confidence to:

(1) The Governor or his or her agent in the exercise of the Governor’s general supervisory powers;

(2) The Budget Division of the Office of Finance for use in the projection of revenue;

(3) Any person authorized to audit the accounts of the Department in pursuance of an audit;

(4) The Attorney General or other legal representative of the State in connection with an action or proceeding relating to a taxpayer or licensee; or

(5) Any agency of this or any other state charged with the administration or enforcement of laws relating to workers’ compensation, unemployment compensation, public assistance, taxation, labor or gaming.

(f) Exchanges of information pursuant to an agreement between the Nevada Tax Commission and any county fair and recreation board or the governing body of any county, city or town.

(g) Upon written request made by a public officer of a local government, disclosure of the name and address of a taxpayer or licensee who must file a return with the Department. The request must set forth the social security number of the taxpayer or licensee about which the request is made and contain a statement signed by the proper authority of the local government certifying that the request is made to allow the proper authority to enforce a law to recover a debt or obligation owed to the local government. Except as otherwise provided in NRS 239.0115, the information obtained by the local government is confidential and privileged and may not be used or disclosed for any purpose other than the collection of a debt or obligation owed to that local government. The Executive Director may charge a reasonable fee for the cost of providing the requested information.

(h) Disclosure of information as to amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties to successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested.

(i) Disclosure of relevant information as evidence in an appeal by the taxpayer from a determination of tax due if the Nevada Tax Commission has determined the information is not proprietary or confidential in a hearing conducted pursuant to NRS 360.247.

(j) Disclosure of the identity of a person and the amount of tax assessed and penalties imposed against the person at any time after a determination, decision or order of the Executive Director or other officer of the Department imposing upon the person a penalty for fraud or intent to evade a tax imposed by law becomes final or is affirmed by the Nevada Tax Commission.

(k) Disclosure of the identity of a licensee against whom disciplinary action has been taken and the type of disciplinary action imposed against the licensee at any time after a determination, decision or order of the Executive Director or other officer of the Department imposing upon the licensee disciplinary action becomes final or is affirmed by the Nevada Tax Commission.

(l) Disclosure of information pursuant to subsection 2 of NRS 370.257.

(m) With respect to an application for a registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS, as that chapter existed on June 30, 2020, or a license to operate a marijuana establishment pursuant to chapter 453D of NRS, as that chapter existed on June 30, 2020, which was submitted on or after May 1, 2017, and on or before June 30, 2020, and regardless of whether the application was ultimately approved, disclosure of the following information:

(1) The identity of an applicant, including, without limitation, any owner, officer or board member of an applicant;

(2) The contents of any tool used by the Department to evaluate an applicant;

(3) The methodology used by the Department to score and rank applicants and any documentation or other evidence showing how that methodology was applied; and

(4) The final ranking and scores of an applicant, including, without limitation, the score assigned to each criterion in the application that composes a part of the total score of an applicant.

(n) Disclosure of the name of a licensee and the jurisdiction of that licensee pursuant to chapter 453A or 453D of NRS, as those chapters existed on June 30, 2020, and any regulations adopted pursuant thereto.

3. The Executive Director shall periodically, as he or she deems appropriate, but not less often than annually, transmit to the Administrator of the Division of Industrial Relations of the Department of Business and Industry a list of the businesses of which the Executive Director has a record. The list must include the mailing address of the business as reported to the Department.

4. The Executive Director may request from any other governmental agency or officer such information as the Executive Director deems necessary to carry out his or her duties with respect to the administration or collection of any tax, fee, assessment or other amount required by law to be collected or the imposition of disciplinary action. If the Executive Director obtains any confidential information pursuant to such a request, he or she shall maintain the confidentiality of that information in the same manner and to the same extent as provided by law for the agency or officer from whom the information was obtained.

5. As used in this section:

(a) “Applicant” means any person listed on the application for a registration certificate to operate a medical marijuana establishment pursuant to chapter 453A of NRS, as that chapter existed on June 30, 2020, or a license to operate a marijuana establishment pursuant to chapter 453D of NRS, as that chapter existed on June 30, 2020.

(b) “Disciplinary action” means any suspension or revocation of a license, registration, permit or certificate issued by the Department pursuant to this title or chapter 453A or 453D of NRS, as those chapters existed on June 30, 2020, or any other disciplinary action against the holder of such a license, registration, permit or certificate.

(c) “Licensee” means a person to whom the Department has issued a license, registration, permit or certificate pursuant to this title or chapter 453A or 453D of NRS, as those chapters existed on June 30, 2020. The term includes, without limitation, any owner, officer or board member of an entity to whom the Department has issued a license.

(d) “Records” or “files” means any records and files related to an investigation or audit or a disciplinary action, financial information, correspondence, advisory opinions, decisions of a hearing officer in an administrative hearing and any other information specifically related to a taxpayer or licensee.

(e) “Taxpayer” means a person who pays any tax, fee, assessment or other amount required by law to the Department.

(Added to NRS by 2011, 728; A 2017, 995; 2019, 118, 3868; 2021, 25; 2023, 1806)

NRS 360.260 Power of Nevada Tax Commission to institute and instigate action and prosecution.

1. The Nevada Tax Commission shall have the power to direct what proceedings, actions or prosecutions shall be instituted to support the law.

2. The Nevada Tax Commission may call upon the district attorney of any county or the Attorney General to institute and conduct such civil or criminal proceedings as may be demanded.

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]

NRS 360.261 Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes. Not later than 30 days after the Department or the Nevada Tax Commission makes a finding or ruling, or enters into an agreement with a retailer providing, that the provisions of chapters 372 and 374 of NRS relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, do not apply to the retailer, despite the presence in this State of an office, distribution facility, warehouse or storage place or similar place of business which is owned or operated by the retailer or an affiliate of the retailer, whether the finding, ruling or agreement is written or oral and whether the finding, ruling or agreement is express or implied, the Department shall submit a report of the finding, ruling or agreement to the Director of the Legislative Counsel Bureau for transmittal to:

1. If the Legislature is in session, the Legislature; or

2. If the Legislature is not in session, the Legislative Commission.

(Added to NRS by 2015, 1017)

NRS 360.262 Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.

1. Except as otherwise provided in this section or directed by the Nevada Tax Commission and notwithstanding any other provision of law, the Department is not required to take any action for the collection of any unpaid sales or use taxes for which a person may be liable if the Department determines that the cost of taking that action would exceed the total accumulated amount of all the unpaid sales and use taxes, and any applicable interest and penalties, for which that person is liable.

2. The Nevada Tax Commission shall annually determine the average cost of collecting sales and use taxes in this State which must be used by the Department in making any determination pursuant to subsection 1.

3. This section does not:

(a) Affect the liability of any person for the payment of any taxes, interest or penalties; or

(b) Authorize the Department to refrain from taking any action for the collection of any unpaid sales or use taxes from a person when the Department determines that the cost of taking that action would be less than or equal to the total accumulated amount of all the unpaid sales and use taxes, and any applicable interest and penalties, for which that person is liable.

(Added to NRS by 2007, 389)

NRS 360.263 Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.

1. The Nevada Tax Commission may enter into a compromise with a taxpayer concerning the liability of the taxpayer for any tax, contribution, premium, fee, interest or penalty that the Department has determined the taxpayer is required to pay to the State if a majority of the members of the Nevada Tax Commission determine upon affirmative vote that:

(a) It is unlikely that the Department will be able to collect the entire amount of the liability of the taxpayer;

(b) The amount of the liability of the taxpayer is unclear; or

2. The Nevada Tax Commission shall adopt regulations to carry out the provisions of this section.

3. As used in this section, “compromise” means acceptance of an amount that is less than the liability as full satisfaction of that liability.

(Added to NRS by 2005, 546)

NRS 360.264 Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.

1. On or before January 15 of each year, the Department shall prepare and furnish to the Nevada Tax Commission a report that shows all money owed to the Department for delinquent payments of any tax administered by the Department during the preceding year.

2. The Department shall include in the report prepared pursuant to subsection 1 the amount of any delinquent taxes that the Department determines is impossible or impractical to collect.

3. If the Department determines that it is impossible or impractical to collect any amount of delinquent taxes, the Nevada Tax Commission shall request that the State Board of Examiners designate such amount as a bad debt. The State Board of Examiners, by an affirmative vote of the majority of the members of the Board, may designate the delinquent taxes as a bad debt if the Board is satisfied that the collection of the delinquent taxes is impossible or impractical. If the amount of the delinquent taxes is not more than $50, the State Board of Examiners may delegate to its Clerk the authority to designate delinquent taxes as a bad debt. The Nevada Tax Commission may appeal to the State Board of Examiners a denial by the Clerk of a request to designate delinquent taxes as a bad debt.

4. Upon the designation of delinquent taxes as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof. Upon receiving the notification, the State Controller shall direct the removal of the bad debt from the books of account of the State of Nevada. A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada.

5. The State Controller shall keep a master file of all delinquent taxes that are designated as bad debts pursuant to this section. For each such debt, the State Controller shall record the name of the debtor, the amount of the debt, the date on which the debt was incurred and the date on which it was removed from the records and books of account of the State of Nevada, and any other information concerning the debt that the State Controller determines is necessary.

(Added to NRS by 2011, 3141)

NRS 360.265 Power of Nevada Tax Commission regarding uncollectible debts. The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section.

(Added to NRS by 1973, 163)

NRS 360.270 Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department. The enumeration of the powers in NRS 360.200 to 360.265, inclusive, shall not be considered as excluding the exercise of any necessary and proper power and authority of the Nevada Tax Commission or the Department, as approved by the Nevada Tax Commission.

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1649; 1997, 2595)

NRS 360.271 Deposit of money received by Department in lieu of surety bond. All money which the Department receives in lieu of a surety bond from any dealer, importer or other person to meet a prerequisite for the issuance of a license or to comply with a provision of this title must be deposited with the State Treasurer for credit to the Department of Taxation’s Account in the State Agency Fund for Bonds.

(Added to NRS by 1977, 197; A 1985, 715; 1991, 1767)

NRS 360.278 Authority to engage service of armored car. The Department and the State Board of Finance may enter into contracts for armored car service or engage such service where necessary to transport to the designated banks or credit unions any money collected in the offices of the Department.

(Added to NRS by 1963, 58; A 1975, 1650; 1999, 1487)

NRS 360.279 Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.

1. Three years after the service of notice upon any person who has deposited security with the Department pursuant to the provisions of NRS 372.510 or 374.515 that any liability for the payment of sales and use taxes has been extinguished or satisfied and that his or her account has been closed and the security is eligible for return, the Department shall, upon the failure of the person to claim the security, direct the State Controller to:

(a) Transfer all or any part of the security to the State General Fund, if the security is in the form of a cash deposit; or

(b) Sell the security in the manner prescribed in NRS 372.510 or 374.515 and deposit the proceeds thereof in the State General Fund, if the security is in the form of a United States bearer bond.

2. The notice mentioned in this section must be given as provided in NRS 360.350.

(Added to NRS by 1965, 556; A 1975, 1650; 1985, 279, 715; 1995, 1061)

NRS 360.280 Duties of county assessor and board of county commissioners.

1. All county assessors shall:

(a) Adopt and put in practice the manuals and regulations established and prescribed by the Nevada Tax Commission governing the assessment of property.

(b) Keep assessment rolls or tax lists in the form and manner prescribed by the Department.

(c) Use and require property owners to use property statement forms approved by the Department for reporting personal property.

(d) Maintain a complete set of maps to accurately describe and illustrate all parcels of land as provided in chapter 361 of NRS.

2. Boards of county commissioners shall supply books, blanks and statements in the prescribed form for the use of county assessors.

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1651; 1991, 2089)

NRS 360.283 Annual determination of population of towns, townships, cities and counties; employment of demographer.

1. The Department shall adopt regulations to establish a method of determining annually the population of each town, township, city and county in this State and estimate the population of each town, township, city and county pursuant to those regulations.

2. The Department shall, on or after July 1 of each year, issue an annual report of the estimated population of each town, township, city and county in this State as of July 1 of that year.

3. Any town, city or county in this State may petition the Department to revise the estimated population of that town, city or county. No such petition may be filed on behalf of a township. The Department shall by regulation establish a procedure to review each petition and to appeal the decision on review.

4. The Department shall, upon the completion of any review and appeal thereon pursuant to subsection 3, determine the population of each town, township, city and county in this State, and submit its determination to the Governor.

5. The Department shall employ a demographer to assist in the determination of population pursuant to this section and the projection of population pursuant to NRS 360.289 and to cooperate with the Federal Government in the conduct of each decennial census as it relates to this State.

(Added to NRS by 1987, 1155; A 1989, 1085; 1991, 329, 2089, 2107; 1997, 3286; 2011, 397)

NRS 360.285 Certification of population by Governor.

1. For the purposes of this title, the Governor shall, on or before March 1 of each year, certify the population of each town, township, city and county in this state as of the immediately preceding July 1 from the determination submitted to the Governor by the Department pursuant to subsection 4 of NRS 360.283.

2. Where any tax is collected by the Department for apportionment in whole or in part to any political subdivision and the basis of the apportionment is the population of the political subdivision, the Department shall use the populations certified by the Governor. The transition from one such certification to the next must be made on July 1 following the certification for use in the fiscal year beginning then. Every payment attributable to a fiscal year must be based upon the certification made on or before March 1 immediately preceding the fiscal year to which the payment will be attributed.

(Added to NRS by 1969, 1163; A 1975, 1648; 1983, 388; 1987, 1156; 1989, 1086; 1991, 329, 2090, 2108; 1999, 1096; 2011, 397; 2013, 11)

NRS 360.287 Apportionment of tax receipts to cities. Any person charged with the duty of apportioning any tax proceeds to any incorporated city shall use the population figures which are certified annually by the Governor.

(Added to NRS by 1971, 279; A 1977, 562; 1983, 389; 1987, 1721)

NRS 360.288 Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration.

1. Upon the completion of the national decennial census conducted by the Bureau of the Census of the United States Department of Commerce, the State Demographer shall revise the population counts for every block, block group and census tract as set forth in the census to count every inmate who was a resident of the State before incarceration in the block, block group and census tract of which an inmate was a resident before his or her incarceration.

2. The Department of Corrections shall, upon request, provide to the State Demographer all available information requested by the State Demographer in carrying out the provisions of subsection 1.

3. As used in this section:

(a) “Block” means the smallest geographical unit whose boundaries were designated by the Bureau of the Census of the United States Department of Commerce in its topographically integrated geographic encoding and referencing system.

(b) “Block group” means a combination of blocks whose numbers begin with the same digit.

(d) “Inmate” means a person who was determined to be incarcerated in a facility or institution of the Department of Corrections at the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce.

(e) “State Demographer” means the demographer employed by the Department of Taxation pursuant to NRS 360.283.

(Added to NRS by 2019, 987)

NRS 360.289 Annual reports of projected population of counties.

1. The Department shall:

(a) On or before March 1 of each calendar year, issue an annual report of the projected population of each county in this State as of July 1 of that year and the next succeeding 4 years; and

(b) On or before October 1 of each calendar year, issue an annual report of the projected population, as classified by age, sex, race and Hispanic origin, of each county in this State as of July 1 of that year and the next succeeding 19 years.

2. The Department shall post the annual reports required by subsection 1 on an Internet website maintained by the Department and, if the demographer employed pursuant to NRS 360.283 maintains a separate Internet website, require the demographer to post the annual reports required by subsection 1 on an Internet website maintained by the demographer.

(Added to NRS by 2011, 396)

RIGHTS AND RESPONSIBILITIES OF TAXPAYERS

NRS 360.2905 Citation of NRS 360.291. NRS 360.291 may be cited as the Taxpayers’ Bill of Rights.

(Added to NRS by 1991, 1579)

NRS 360.291 Taxpayers’ Bill of Rights.

1. The Legislature hereby declares that each taxpayer has the right:

(a) To be treated by officers and employees of the Department with courtesy, fairness, uniformity, consistency and common sense.

(b) To a prompt response from the Department to each communication from the taxpayer.

(c) To provide the minimum documentation and other information as may reasonably be required by the Department to carry out its duties.

(d) To written explanations of common errors, oversights and violations that taxpayers experience and instructions on how to avoid such problems.

(e) To be notified, in writing, by the Department whenever its officer, employee or agent determines that the taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law.

(f) To written instructions indicating how the taxpayer may petition for:

(1) An adjustment of an assessment;

(2) A refund or credit for overpayment of taxes, interest or penalties; or

(3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of this title that are administered by the Department.

(g) Except as otherwise provided in NRS 360.236 and 361.485, to recover an overpayment of taxes promptly upon the final determination of such an overpayment.

(h) To obtain specific advice from the Department concerning taxes imposed by the State.

(i) In any meeting with the Department, including an audit, conference, interview or hearing:

(1) To an explanation by an officer, agent or employee of the Department that describes the procedures to be followed and the taxpayer’s rights thereunder;

(2) To be represented by himself or herself or anyone who is otherwise authorized by law to represent the taxpayer before the Department;

(3) To make an audio recording using the taxpayer’s own equipment and at the taxpayer’s own expense; and

(4) To receive a copy of any document or audio recording made by or in the possession of the Department relating to the determination or collection of any tax for which the taxpayer is assessed, upon payment of the actual cost to the Department of making the copy.

(j) To a full explanation of the Department’s authority to assess a tax or to collect delinquent taxes, including the procedures and notices for review and appeal that are required for the protection of the taxpayer. An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the Department.

(k) To the immediate release of any lien which the Department has placed on real or personal property for the nonpayment of any tax when:

(1) The tax is paid;

(2) The period of limitation for collecting the tax expires;

(3) The lien is the result of an error by the Department;

(4) The Department determines that the taxes, interest and penalties are secured sufficiently by a lien on other property;

(5) The release or subordination of the lien will not jeopardize the collection of the taxes, interest and penalties;

(6) The release of the lien will facilitate the collection of the taxes, interest and penalties; or

(7) The Department determines that the lien is creating an economic hardship.

(l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of this title by the Department in accordance with applicable statutes and regulations.

(m) To be free from investigation and surveillance by an officer, agent or employee of the Department for any purpose that is not directly related to the administration of the taxes administered by the Department.

(n) To be free from harassment and intimidation by an officer, agent or employee of the Department for any reason.

(o) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.

2. The provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313, 482.315, 482C.230 and 482C.240 governing the administration and collection of taxes by the Department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.

3. The provisions of this section apply to any tax administered, regulated and collected by the Department pursuant to the provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313, 482.315, 482C.230 and 482C.240 and any regulations adopted by the Department relating thereto.

(Added to NRS by 1991, 1579; A 1997, 2595, 2600; 1999, 577, 2482; 2001, 1538; 2005, 487; 2005, 22nd Special Session, 126; 2009, 64; 2021, 1855)

NRS 360.2915 Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments. The Department:

1. Shall adopt regulations to carry out the provisions of the Taxpayers’ Bill of Rights.

2. May adopt regulations providing:

(a) For the payment of any tax in installments over a period not to exceed 12 months upon the execution of a written agreement by the taxpayer and the Department; and

(b) That the Executive Director may:

(1) Upon good cause shown, allow a taxpayer to pay in installments over a period longer than 12 months; and

(2) Cancel the installment method of payment for a taxpayer who becomes delinquent in his or her payments.

(Added to NRS by 1991, 1580)

NRS 360.292 Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights. The Executive Director shall cause:

1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights and a description of the regulations adopted by the Department pursuant to NRS 360.2915.

2. A copy of the pamphlet to be:

(a) Posted on an Internet website maintained by the Department;

(b) Made available to any person upon request at the offices of the Department and the Department of Motor Vehicles, and public libraries in each county of this State; and

(Added to NRS by 1991, 1580; A 1997, 2597; 2005, 22nd Special Session, 127)

NRS 360.2925 Provision of instructions and information to taxpayer liable for first time for taxes on business. The Department shall provide each taxpayer who it determines may be liable for taxes on a business for the first time with:

1. Simplified written instructions concerning the rights and responsibilities of the taxpayer, including the:

(a) Keeping of records sufficient for audit purposes;

(b) Procedures for depositing or paying taxes;

(c) Procedures for challenging any liability for taxes, penalties or interest and for requesting refunds, adjustments or credits of erroneously assessed taxes, including the steps for appealing a denial thereof;

(d) Procedures for recovering interest on overpayments of taxes; and

(e) Procedures for obtaining the release of bonds, liens, levies or other forms of security for the payment of taxes.

2. Information concerning the most common errors made by taxpayers in similar businesses with regard to the collection, reporting and payment of taxes.

(Added to NRS by 1991, 1580)

NRS 360.293 Provision of response to request submitted by taxpayer. The Department shall provide a taxpayer with a written response to any written request submitted by the taxpayer within 30 days after it receives the request.

(Added to NRS by 1991, 1581)

NRS 360.2935 Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.

1. Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refund together with interest at a rate determined pursuant to NRS 17.130.

2. No interest is allowed on a refund of:

(a) Any penalties or interest paid by a taxpayer; or

(b) Any tax which was over-collected by the taxpayer and which the taxpayer is required to refund to the person from whom it was collected.

(Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20th Special Session, 158; 2023, 508)

NRS 360.2937 Amount of interest required on overpayment of certain taxes, fees and assessments.

1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of subsection 1 of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090, 482.313, 482C.230 or 482C.240, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.

2. No refund or credit may be made of any interest imposed on the person making the overpayment with respect to the amount being refunded or credited.

3. The interest must be paid:

(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier.

(b) In the case of a credit, to the same date as that to which interest is computed on the tax or the amount against which the credit is applied.

(Added to NRS by 2007, 912; A 2011, 3142; 2013, 2797; 2015, 2258, 2608, 2897; 2019, 3264; 2021, 1279, 1857; 2023, 508)

NRS 360.294 Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.

1. Except as otherwise provided in subsection 2, upon proof that a taxpayer has relied to his or her detriment on written advice provided to the taxpayer by an officer, agent or employee of the Department or on an opinion of the Attorney General:

(a) The Department may waive any tax, penalty and interest owed by the taxpayer if the taxpayer meets the criteria adopted by regulation by the Nevada Tax Commission pursuant to NRS 360.093; and

(b) If a waiver is granted pursuant to paragraph (a), the Department shall prepare and maintain on file a statement which contains:

(1) The reason for the waiver;

(2) The amount of the tax, penalty and interest owed by the taxpayer;

(3) The amount of the tax, penalty and interest waived by the Department; and

(4) The facts and circumstances which led to the waiver.

2. Upon proof that a taxpayer has in good faith collected or remitted taxes imposed pursuant to the provisions of this title that are administered by the Department, in reliance upon written advice provided by an officer, agent or employee of the Department, an opinion of the Attorney General or the Nevada Tax Commission, or the written results of an audit of his or her records conducted by the Department, the taxpayer may not be required to pay delinquent taxes, penalties or interest if the Department determines after the completion of a subsequent audit that the taxes he or she collected or remitted were deficient.

(Added to NRS by 1991, 1581; A 1999, 2483)

PAYMENT OF TAXES AND FEES

NRS 360.295 Extension of time for payment: Interest on amount due. Except as otherwise specifically provided in this title, if the Department grants an extension of the time for paying any amount required to be paid under this title, a person who pays the amount within the period for which the extension is granted shall pay, in addition to the amount owing, interest at the rate of 0.75 percent per month from the date the amount would have been due without the extension until the date of payment.

(Added to NRS by 1985, 948; A 1997, 2597; 2011, 3142)

NRS 360.297 Joint and several liability of responsible persons.

1. A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090, 482.313, 482C.230 or 482C.240, or chapter 680B of NRS, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties. The responsible person shall pay the tax or fee upon notice from the Department that it is due.

2. As used in this section, “responsible person” includes:

(a) An officer or employee of a corporation; and

(b) A member or employee of a partnership or limited-liability company,

Ê whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090, 482.313, 482C.230 or 482C.240, or chapter 680B of NRS.

(Added to NRS by 2005, 571; A 2011, 397; 2021, 1857)

NRS 360.299 Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.

1. In determining the amount of:

(a) Sales tax due on a sale at retail, the rate of tax used must be the sum of the rates of all taxes imposed upon sales at retail in:

(1) The county determined pursuant to the provisions of NRS 360B.281 or 360B.350 to 360B.375, inclusive; or

(2) If those provisions do not apply to the sale, the county in which the property is or will be delivered to the purchaser or the agent or designee of the purchaser.

(b) Use tax due on the purchase of tangible personal property for use, storage or other consumption in this state, the rate of tax used must be the sum of the rates of all taxes imposed upon the use, storage or other consumption of property in:

(1) The county determined pursuant to the provisions of NRS 360B.281 or 360B.350 to 360B.375, inclusive; or

(2) If those provisions do not apply to the purchase, the county in which the property is first used, stored or consumed.

2. In determining the amount of taxes due pursuant to subsection 1:

(a) The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.

(b) A retailer may compute the amount due on a transaction on the basis of each item involved in the transaction or a single invoice for the entire transaction.

3. On or before January 1 of each year, the Department shall transmit to each retailer to whom a permit has been issued a notice which contains the provisions of subsections 1 and 2 and NRS 372.365.

(Added to NRS by 1995, 1970; A 2003, 2350; 2005, 1778; 2011, 2747)

DETERMINATION OF DEFICIENT PAYMENT

NRS 360.300 Computation of tax, contribution or premium by Department; penalty for failure to file return.

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 this chapter, chapter 360B, 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, 482C.230 or 482C.240, or chapter 585 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

2. One or more deficiency determinations may be made 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 the failure of a person 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.

(Added to NRS by 1971, 594; A 1975, 1651; 1993, 1573; 1995, 1061; 1997, 822, 1415; 1999, 1000; 2003, 2350; 2003, 20th Special Session, 158; 2005, 1778; 2013, 2797; 2015, 2898; 2019, 3264; 2021, 1280, 1857)

NRS 360.320 Offsetting of certain overpayments; calculation of penalties and interest.

1. Except as otherwise provided in this title, in making a determination of the amount required to be paid, the Department shall offset overpayments for a reporting period of an audit period against underpayments for any other reporting period within the audit period.

2. If it is determined that there is a net deficiency, any penalty imposed must be calculated based on the amount of the net deficiency.

3. If it is determined that:

(a) There is a net deficiency for a reporting period after offsetting any overpayment from any previous reporting period, any interest imposed on the net deficiency must be calculated before determining whether there is an overpayment or net deficiency for the next reporting period within the audit period.

(b) There is a net overpayment for a reporting period after offsetting any net deficiency from any previous reporting period, any interest to which the taxpayer is entitled must be calculated before determining whether there is an overpayment or net deficiency for the next reporting period within the audit period.

4. The provisions of this section do not apply if, in any reporting period within the audit period, the taxpayer has:

(a) Failed to file a report or return that he or she is required to file;

(b) Filed such a report or return later than the date it is due;

(d) Filed such a report or return that shows taxes due and has not remitted the taxes due in a timely manner.

5. As used in this section, “reporting period” includes, without limitation, a calendar month, a calendar quarter, a calendar year and any other period for reporting.

(Added to NRS by 1971, 595; A 1975, 1651; 1999, 2484; 2005, 571)

NRS 360.330 Penalty for deficiency resulting from negligence or intentional disregard of law or regulation. If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of any applicable provisions of this title, or the authorized regulations of the Department, a penalty of 10 percent of the amount of the determination must be added thereto.

(Added to NRS by 1971, 595; A 1975, 1651; 1985, 948)

NRS 360.340 Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the payment of a tax or fee administered by the Department or the authorized regulations of the Department, a penalty of:

1. Except as otherwise provided in subsection 2, 25 percent of the amount of the determination must be added thereto.

2. In the case of a tax imposed pursuant to chapter 372 or 374 of NRS with respect to the sale, storage, use or other consumption of any vehicle, vessel or aircraft, three times the amount of the determination must be added thereto.

(Added to NRS by 1971, 595; A 1975, 1651; 1995, 1061)

NRS 360.350 Notice of determination required; method and effect of service.

1. The Department shall give a person against whom a determination has been made written notice of its determination.

2. The notice may be served personally or by mail. If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department.

3. If notice is served by mail, service is complete at the time of deposit with the United States Postal Service.

4. Service of notice tolls any limitation for the determination of a further deficiency.

(Added to NRS by 1971, 595; A 1975, 1652; 1985, 948; 1987, 714; 1995, 1062)

NRS 360.355 Time for provision of notice of determination.

1. Except as otherwise provided in subsections 2, 3 and 4 and in NRS 375A.180 and 375B.210, every notice of the determination of a deficiency issued by the Department must be personally served or mailed within 3 years after the last day of the calendar month following the period for which the amount is proposed to be determined or within 3 years after the return is filed, whichever period expires later.

2. In the case of a failure to make a return, or a claim for an additional amount, every notice of determination must be mailed or personally served within 8 years after the last day of the calendar month following the period for which the amount is proposed to be determined.

3. If, before the expiration of the time prescribed in this section for the mailing of a notice of determination, the taxpayer has signed a waiver consenting to the mailing of the notice after that time, the notice may be mailed at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if each agreement is made before the expiration of the period previously agreed upon.

4. This section does not apply to cases of fraud or intentional evasion of the provisions of this title or any regulation adopted pursuant thereto.

(Added to NRS by 1991, 1406)

NRS 360.357 Tolling of period for issuance of notice of determination when taxpayer files claim for refund. Notwithstanding any other provision of law, if a taxpayer files a claim for a refund for the overpayment of any tax which the Department is required to collect pursuant to this title, the period during which a notice of a deficiency determination must be issued by the Department pursuant to NRS 360.355 is tolled until the Department makes a determination whether the taxpayer owes any taxes for the period for which the claim for a refund is filed, or issues and personally serves or mails a notice of a deficiency determination to the taxpayer who files the claim for a refund, whichever occurs later.

(Added to NRS by 2005, 298)

NRS 360.360 Redetermination: Petition; time for filing.

1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination.

2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund.

3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.

(Added to NRS by 1971, 595; A 1995, 1062)

NRS 360.365 Redetermination: Contents of petition and accompanying materials. A petition for redetermination must:

1. Set forth the amount of the determination being contested and the grounds for seeking a redetermination; and

2. If an oral hearing is not requested, be accompanied by the books and records and other evidence which support the petition.

(Added to NRS by 1995, 1058)

NRS 360.370 Redetermination: Oral hearing; notice; continuances.

1. If a petition for redetermination is filed within the 45-day period, the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an oral hearing and give him or her 10 days’ notice of the time and place of the hearing.

2. The Department may continue the hearing from time to time as may be necessary.

(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)

NRS 360.380 Redetermination: Change in determined amount; limitations. The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department at or before the hearing.

(Added to NRS by 1971, 595; A 1975, 1652)

NRS 360.390 Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.

1. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof, unless an appeal of the order is filed within that time with the Nevada Tax Commission.

2. On appeal, the Nevada Tax Commission shall comply with the standards for review set forth in subsection 3 of NRS 233B.135. The decision of the Commission upon an appeal becomes final 30 days after service upon the petitioner and the Department of its written order.

(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)

NRS 360.395 Redetermination: Prerequisites to judicial review of final order; credit or refund.

1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final order of the Nevada Tax Commission upon a petition for redetermination, the person must:

(a) Pay the amount of the determination; or

(b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the determination.

2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes, the Department shall credit or refund any amount paid by the person that exceeds the amount owed, with interest determined in accordance with NRS 360.2935.

(Added to NRS by 1995, 1058; A 1999, 2485)

NRS 360.400 Time for payment of determined amount; penalty for delinquency in payment.

1. All determinations made by the Department under the authority of NRS 360.300 to 360.400, inclusive, are due at the time they become final.

2. If the determination is not paid when it becomes final and the taxpayer has not entered into a written agreement with the Department for the payment of the determination, the Department shall impose a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties.

(Added to NRS by 1971, 595; A 1975, 1652; 1987, 329; 1995, 1062; 1997, 1567)

DETERMINATION OF JEOPARDIZED TAXES

NRS 360.412 Duty of Department to make determination; service of notice. If the Department believes that the collection of any amount of sales or use tax, business tax or other excise due pursuant to this title, NRS 482.313, 482C.230 or 482C.240, or chapter 585 of NRS will be jeopardized by delay, it shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.

(Added to NRS by 1985, 947; A 1991, 2459; 1997, 823; 2021, 1858)

NRS 360.414 When payment due; finality of determination; penalty for delinquent payment. The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed within that period. If the amount of the determination is not paid within the 10 days and a petition for redetermination is not filed, the determination becomes final and any penalty for delinquency and interest provided for in this title attaches to the amount of the determination.

(Added to NRS by 1985, 947)

NRS 360.416 Petition for redetermination; deposit of security. A person against whom a determination is made pursuant to NRS 360.412 may petition for redetermination. The petition is subject to the requirements of NRS 360.360 to 360.400, inclusive, except that the petition must be made within 10 days after service of the notice of determination. A person who petitions for a redetermination shall deposit with the Department within the 10-day period such security as the Department deems necessary.

(Added to NRS by 1985, 947; A 1997, 1568)

PENALTIES

NRS 360.417 Penalty for failure to pay tax or fee. Except as otherwise provided in NRS 360.232 and 360.320, and 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, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313, 482C.230 or 482C.240, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, 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 0.75 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. The amount of any penalty imposed must be based on a graduated schedule adopted by the Nevada Tax Commission which takes into consideration the length of time the tax or fee remained unpaid.

(Added to NRS by 1987, 328; A 1989, 32, 1690; 1991, 1406, 2459, 2468; 1997, 823, 1415, 2597; 1999, 577, 1001, 2485, 2504; 2003, 2930; 2003, 20th Special Session, 159, 296; 2007, 910; 2011, 3142; 2013, 2798; 2015, 2258, 2608, 2898; 2019, 3265; 2021, 1280, 1858)

NRS 360.419 Waiver or reduction of interest or penalty.

1. If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313, 482C.230 or 482C.240 is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent, the Department may relieve the person of all or part of any interest or penalty, or both.

2. A person seeking relief must file with the Department a statement under oath setting forth the facts upon which the person bases his or her claim.

3. The Department shall disclose, upon the request of any person:

(a) The name of the person to whom relief was granted; and

(b) The amount of the relief.

4. The Executive Director or a designated hearing officer shall act upon the request of a taxpayer seeking relief pursuant to NRS 361.4835 which is deferred by a county treasurer or county assessor.

(Added to NRS by 1987, 328; A 1993, 86; 1997, 1568; 1999, 1001; 2003, 20th Special Session, 159; 2011, 398; 2021, 1858)

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

NRS 360.4193 Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

1. If a person is delinquent in the payment of any tax or fee administered by the Department or has not paid the amount of a deficiency determination, the Department may bring an action in a court of this state, a court of any other state or a court of the United States to collect the delinquent or deficient amount, penalties and interest. The action:

(a) May not be brought if the decision that the payment is delinquent or that there is a deficiency determination is on appeal to the Nevada Tax Commission pursuant to NRS 360.245.

(b) Must be brought not later than 3 years after the payment became delinquent or the determination became final or within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed.

2. The Attorney General shall prosecute the action. The provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.

3. In the action, a certificate by the Department showing the delinquency is prima facie evidence of:

(a) The determination of the tax or fee or the amount of the tax or fee;

(b) The delinquency of the amounts; and

(c) The compliance by the Department with all of the procedures required by law related to the computation and determination of the amounts.

(Added to NRS by 1995, 1058; A 1999, 2485)

NRS 360.4195 Action for use tax: Manner of service of process.

1. In an action relating to use tax, process may be served:

(a) According to the Nevada Rules of Civil Procedure; or

(b) By serving an agent or clerk of a retailer in this state at a place of business maintained by the retailer in this state.

2. If process is served in the manner set forth in paragraph (b) of subsection 1, a copy of the process must be sent by registered or certified mail to the retailer at his or her principal or home office.

(Added to NRS by 1995, 1059)

Summary Judgment for Amount Due

NRS 360.420 Application for entry of judgment: Authority of Department; certificate of delinquency.

1. If, with respect to any tax or fee administered by the Department, a person:

(a) Fails to pay the tax or fee when due according to his or her own return filed with the Department;

(b) Fails to pay a deficiency determination when due; or

Ê the Department may, within 4 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction an application for the entry of a summary judgment for the amount due.

2. The application must be accompanied by a certificate specifying:

(a) The amount required to be paid, including any interest and penalties due;

(b) The name and address of the person liable for the payment, as they appear on the records of the Department;

(d) That the Department has complied with the applicable provisions of law in relation to the determination of the amount required to be paid.

3. The application must include a request that judgment be entered against the person in the amount required to be paid, including any interest and penalties due, as set forth in the certificate.

(Added to NRS by 1971, 924; A 1975, 1652; 1995, 1063; 2011, 398)

NRS 360.425 Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department. 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 or her last known address as it appears in the records of the Department.

(Added to NRS by 1997, 1414)

NRS 360.440 Execution: Issuance; sale. Execution shall issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales shall be held under such execution, as provided in chapter 21 of NRS.

(Added to NRS by 1971, 924; A 1975, 1653)

NRS 360.450 Recordation of abstract or copy of judgment; effect and duration of resulting lien.

1. An abstract of the judgment, or a copy thereof, may be recorded in the office of the county recorder of any county.

2. From the time of its recordation, it shall become a lien upon all real and personal property in such county owned by the judgment debtor at the time, or which he or she may afterward acquire, until the lien expires. The lien shall have the force, effect and priority of a judgment lien and shall continue for 5 years from the date of the judgment so entered by the county clerk unless sooner released or otherwise discharged.

(Added to NRS by 1971, 924)

NRS 360.460 Extension of lien. The lien may, within 5 years of the date of the judgment or within 5 years of the last extension of the lien in the manner herein provided, be extended by recording in the office of the county recorder an abstract or copy of the judgment, and from the time of such recording, the lien shall be extended upon the property in such county for 5 years unless sooner released or otherwise discharged.

(Added to NRS by 1971, 924)

NRS 360.470 Remedies of State are supplemental; additional requirements unimpaired. The remedies of the State provided for in NRS 360.420 to 360.470, inclusive, are intended to supplement existing remedies applicable to specific taxes provided for in this title. Nothing contained in NRS 360.420 to 360.470, inclusive, shall be deemed to limit or repeal additional requirements imposed upon the Department by statute, or otherwise by law.

(Added to NRS by 1971, 925; A 1975, 1653)

Liens

NRS 360.473 Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

1. If any tax or fee administered by the Department is not paid when due, the Department may, within 4 years after the date that the tax or fee was due, file for record a certificate in the office of any county recorder which states:

(a) The amount of the tax or fee and any interest or penalties due;

(b) The name and address of the person who is liable for the amount due as they appear on the records of the Department; and

2. From the time of the filing of the certificate, the amount due, including interest and penalties, constitutes a lien upon all real and personal property in the county owned by the person or acquired by the person afterwards and before the lien expires. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the filing of the certificate unless sooner released or otherwise discharged.

3. Within 5 years after the date of the filing of the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by filing for record a new certificate in the office of the county recorder of any county. From the time of filing, the lien is extended to all real and personal property in the county owned by the person or acquired by the person afterwards for 5 years, unless sooner released or otherwise discharged.

(Added to NRS by 1995, 1059; A 2011, 398)

NRS 360.475 Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.

1. The Department may release all or any portion of the property subject to a lien imposed by the Department or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties.

2. A certificate by the Department stating that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released, or that the lien has been subordinated.

(Added to NRS by 1995, 1059)

Priority of Taxes and Related Liens

NRS 360.480 Cases of priority; subordination to prior recorded liens and certain other debts.

1. The amounts, including interest and penalties, required to be paid by any person under this title shall be satisfied first in any of the following cases:

(a) Whenever the person is insolvent.

(b) Whenever the person makes a voluntary assignment of his or her assets.

(c) Whenever the estate of the person in the hands of executors, administrators or heirs, prior to distribution, is insufficient to pay all the debts due from the deceased.

(d) Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.

2. This section does not give the State a preference over:

(a) Any recorded lien which attached prior to the date when the amounts required to be paid became a lien; or

(b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred under federal law or wages as provided in NRS 147.195.

(Added to NRS by 1971, 925; A 2003, 2516)

Warrant for Collection

NRS 360.483 Issuance; effect; levy and sale.

1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax or fee which is administered by the Department:

(a) Within 4 years after the person is delinquent in the payment of the tax or fee; or

(b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.

2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.

3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.

(Added to NRS by 1995, 1060; A 2011, 399)

NRS 360.485 Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

1. The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The Department must approve the fees for publication in a newspaper. Approval from a court is not required for such publication.

2. The fees, commissions and expenses are the obligation of the person against whom the warrant is issued.

(Added to NRS by 1995, 1060)

Miscellaneous Procedures

NRS 360.490 Penalty for operation of business without permit or license; issuance of order to lock and seal business.

1. Any person who engages in business in this state without having the appropriate permit or license for the business as required by this title or chapter 585 of NRS or who continues to engage in the business after such a permit or license has been suspended, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.

2. If, after notice to the person, he or she continues to engage in the business without a permit or license, or after it has been suspended or revoked, the Department may order any place of business of the person to be locked and sealed. If notice under this subsection is served by mail, it must be addressed to the person at his or her address as it appears in the records of the Department.

(Added to NRS by 1983, 280)

NRS 360.500 Delivery of order to lock and seal business to sheriff for enforcement. The order to lock and seal a place of business must be delivered to the sheriff of the county in which the business is located who shall assist in the enforcement of the order.

(Added to NRS by 1983, 281)

NRS 360.510 Notice of delinquency and demand to transmit certain assets: Issuance and effect.

1. If any person is delinquent in the payment of any tax or fee administered by the Department or if a determination has been made against the person which remains unpaid, the Department may:

(a) Not later than 3 years after the payment became delinquent or the determination became final; or

(b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed,

Ê give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person. In the case of any state officer, department or agency, the notice must be given to the officer, department or agency before the Department presents the claim of the delinquent taxpayer to the State Controller.

2. A state officer, department or agency which receives such a notice may satisfy any debt owed to it by that person before it honors the notice of the Department.

3. After receiving the demand to transmit, the person notified by the demand may not transfer or otherwise dispose of the credits, other personal property, or debts in his or her possession or under his or her control at the time the person received the notice until the Department consents to a transfer or other disposition.

4. Every person notified by a demand to transmit shall, within 10 days after receipt of the demand to transmit, inform the Department of and transmit to the Department all such credits, other personal property or debts in his or her possession, under his or her control or owing by that person within the time and in the manner requested by the Department. Except as otherwise provided in subsection 5, no further notice is required to be served to that person.

5. If the property of the delinquent taxpayer consists of a series of payments owed to him or her, the person who owes or controls the payments shall transmit the payments to the Department until otherwise notified by the Department. If the debt of the delinquent taxpayer is not paid within 1 year after the Department issued the original demand to transmit, the Department shall issue another demand to transmit to the person responsible for making the payments informing him or her to continue to transmit payments to the Department or that his or her duty to transmit the payments to the Department has ceased.

6. If the notice of the delinquency seeks to prevent the transfer or other disposition of a deposit in a bank or credit union or other credits or personal property in the possession or under the control of a bank, credit union or other depository institution, the notice must be delivered or mailed to any branch or office of the bank, credit union or other depository institution at which the deposit is carried or at which the credits or personal property is held.

7. If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, 482C.230 or 482C.240, or chapter 585 or 680B of NRS from the person with respect to whose obligation the notice was given if solely by reason of the transfer or other disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.

(Added to NRS by 1983, 281; A 1995, 1063; 1997, 823; 1999, 1002, 1487, 1555; 2001, 1879, 1880; 2003, 2351; 2003, 20th Special Session, 160; 2005, 1778; 2013, 2798; 2015, 2898; 2019, 3265; 2021, 1280, 1859)

NRS 360.520 Limitation on withholding or transmitting assets. In administering the provisions of NRS 360.510, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of the State. As soon as the Department determines that the assets have been withheld or transmitted, it shall consent to a transfer or other disposition of all assets in excess of that amount.

(Added to NRS by 1975, 1786; A 1975, 1786; 1983, 283; 1995, 1064)

NRS 360.525 Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

1. If a person who is liable for any tax or fee administered by the Department sells any portion of his or her business or stock of goods not in the ordinary course of business or quits the business, the successors or assignees of that person shall:

(a) If the business or stock of goods was purchased for money, withhold from the purchase price the amount due; or

(b) If the business or stock of goods was not purchased for money, withhold a sufficient portion of the assets of the business or stock of goods which, if sold, would equal the amount due,

Ê until the former owner provides the successors or assignees with a receipt or certificate from the Department showing that he or she paid the amount due.

2. A successor or assignee who fails to withhold the amount required pursuant to subsection 1 becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the consideration paid for the business or stock of goods, valued in money.

3. The Department shall issue a certificate of the amount due to the successor or assignee:

(a) Not later than 60 days after receiving a written request from the successor or assignee for such a certificate; or

(b) Not later than 60 days after the date the former owner’s records are made available for audit,

Ê whichever period expires later, but not later than 90 days after receiving the request.

4. If the Department fails to mail the certificate, the successor or assignee is released from any further obligation to withhold any portion of the purchase price, business or stock of goods.

5. The time within which the obligation of the successor or assignee may be enforced begins at the time the person who is liable for the tax or fee sells or assigns all or any portion of his or her business or stock of goods or at the time that the determination against the person becomes final, whichever event occurs later.

(Added to NRS by 1995, 1060)

NRS 360.530 Seizure of property by Department for payment of sales or use tax or other excise tax due.

1. At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313, 482C.230 or 482C.240 or chapter 585 of NRS, the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.

2. Any seizure made to collect a tax due may be only of the property of the person not exempt from execution under the provisions of law.

(Added to NRS by 1983, 282; A 1997, 824; 2021, 1860)

NRS 360.535 Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax. The Department may adopt regulations which set forth the manner in which a person who does not owe any tax to the Department may claim an ownership interest in property transmitted to or seized by the Department. The regulations must set forth:

1. The procedures the person must follow to assert such a claim; and

2. The circumstances under which the Department will honor the claim.

(Added to NRS by 1995, 1061)

NRS 360.540 Service and contents of notice of sale of property seized to pay taxes.

1. Notice of the sale and the time and place of it must be given to the delinquent person in writing at least 10 days before the date set for the sale in the following manner:

(a) The notice must be enclosed in an envelope addressed to the person at his or her last known address or place of business in this State. It must be deposited in the United States mail, postage prepaid.

(b) The notice must also be published for at least 10 days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in the county, notice must be posted in three public places in the county 10 days before the date set for the sale.

2. The notice must contain a description of the property to be sold, a statement of the amount due, including interest, penalties and costs, the name of the delinquent, and the further statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or so much of it as is necessary, will be sold in accordance with law and the notice.

(Added to NRS by 1983, 282)

NRS 360.550 Sale of property for delinquent taxes.

1. At the sale the Department shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.

2. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.

(Added to NRS by 1983, 282)

NRS 360.560 Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.

1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due the State, the Department shall return the excess to the person liable for the amounts and obtain his or her receipt.

2. If any person having an interest in or lien upon the property files with the Department, before the sale, notice of his or her interest or lien, the Department shall withhold any excess pending a determination of the rights of the respective parties to it by a court of competent jurisdiction.

3. If the receipt of the person liable for the amount is not available, the Department shall deposit the excess money with the State Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors or assigns.

(Added to NRS by 1983, 282)

SELLER’S PERMITS

NRS 360.597 Definitions. As used in NRS 360.597 to 360.5975, inclusive, unless the context otherwise requires:

1. “Business” includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect.

2. “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or any other group or combination acting as a unit, but shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.

3. “Retail sale” has the meaning ascribed to it in NRS 372.050.

4. “Seller” includes every person engaged in the business of selling tangible personal property of any kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax imposed by NRS 372.105 or 372.185 or an ordinance enacted pursuant to NRS 377.030.

5. “Tangible personal property” has the meaning ascribed to it in NRS 372.085.

(Added to NRS by 2021, 2008)

NRS 360.5971 Registration or permit required to engage in or conduct business as seller; application for permit.

1. Every person desiring to engage in or conduct business as a seller within this State must:

(a) Register with the Department pursuant to NRS 360B.200; or

(b) File with the Department an application for a permit for each place of business.

2. Every application for a permit must:

(a) Be made upon a form prescribed by the Department.

(b) Set forth the name under which the applicant transacts or intends to transact business and the location of the applicant’s place or places of business.

(d) Be signed by:

(1) The owner if he or she is a natural person;

(2) A member or partner if the seller is an association or partnership; or

(3) An executive officer or some person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.

(Added to NRS by 2021, 2008)

NRS 360.5972 Fee for permit; distribution.

1. At the time of making an application for a permit pursuant to NRS 360.5971, the applicant must pay to the Department a fee of $15 for each permit.

2. From each fee collected pursuant to subsection 1:

(a) Five dollars of the fee shall be distributed in the same manner as fees are distributed pursuant to NRS 372.780;

(b) Five dollars of the fee shall be distributed in the same manner as fees are distributed pursuant to NRS 374.785; and

(c) Five dollars of the fee shall be distributed in the same manner as fees which derive from the basic city-county relief tax collected in the same county in which the fee pursuant to subsection 1 was collected, as provided in NRS 377.050, 377.055 and 377.057.

(Added to NRS by 2021, 2008)

NRS 360.5973 Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

1. Except as otherwise provided in NRS 360.205 and 360.5975, after compliance with NRS 360.5971, 360.5972, 372.510 and 374.515 by an applicant for a permit, the Department shall:

(a) Grant and issue to the applicant a separate permit for each place of business within the county.

(b) Provide the applicant with a full, written explanation of the liability of the applicant for the collection and payment of the taxes imposed by chapters 372, 374 and 377 of NRS. The explanation required by this paragraph:

(1) Must include the procedures for the collection and payment of the taxes that are specifically applicable to the type of business conducted by the applicant, including, without limitation, and when appropriate:

(I) An explanation of the circumstances under which a service provided by the applicant is taxable;

(II) The procedures for administering exemptions; and

(III) The circumstances under which charges for freight are taxable.

(2) Is in addition to, and not in lieu of, the instructions and information required to be provided by NRS 360.2925.

2. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. A permit must at all times be conspicuously displayed at the place for which it is issued.

(Added to NRS by 2021, 2009)

NRS 360.5974 Fee for reinstatement of suspended or revoked permit. A seller whose permit has been previously suspended or revoked shall pay the Department a fee of $15 for the issuance of a permit. This fee shall be distributed in the same manner as the fees collected pursuant to NRS 360.5972.

(Added to NRS by 2021, 2009)

NRS 360.5975 Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

1. Whenever any person fails to comply with any provision of chapter 372, 374 or 377 of NRS relating to the taxes imposed by those chapters or any regulation of the Department relating to the taxes imposed by chapters 372, 374 and 377 of NRS, the Department, after a hearing of which the person was given prior notice of at least 10 days in writing specifying the time and place of the hearing and requiring the person to show cause as to why his or her permit or permits should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person.

2. The Department shall give to the person written notice of the suspension or revocation of any of his or her permits.

3. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

4. The Department shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of chapters 372, 374 and 377 of NRS relating to the taxes imposed by those chapters and the regulations of the Department.

(Added to NRS by 2021, 2009)

DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS

NRS 360.600 Definitions. As used in NRS 360.600 to 360.740, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.605 to 360.650, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 1997, 3278; A 1999, 9, 1092)

NRS 360.605 “Account” defined. “Account” means the Local Government Tax Distribution Account created pursuant to NRS 360.660.

(Added to NRS by 1999, 9)

NRS 360.610 “County” defined. “County” includes Carson City.

(Added to NRS by 1997, 3278)

NRS 360.620 “Enterprise district” defined. “Enterprise district” means a governmental entity which:

1. Is not a county, city or town;

2. Receives any portion of the proceeds of a tax which is included in the Account; and

3. The Executive Director determines is an enterprise district pursuant to the provisions of NRS 360.710.

(Added to NRS by 1997, 3278; A 1999, 9)

NRS 360.640 “Local government” defined. “Local government” means any county, city or town that receives any portion of the proceeds of a tax which is included in the Account.

(Added to NRS by 1997, 3278; A 1999, 10)

NRS 360.650 “Special district” defined. “Special district” means a governmental entity that receives any portion of the proceeds of a tax which is included in the Account and which is not:

1. A county;

2. A city;

3. A town; or

4. An enterprise district.

(Added to NRS by 1997, 3278; A 1999, 10)

NRS 360.660 Local Government Tax Distribution Account: Creation; administration by Executive Director. The Local Government Tax Distribution Account is hereby created in the intergovernmental fund. The Executive Director shall administer the Account.

(Added to NRS by 1997, 3278; A 1999, 10)

NRS 360.670 Eligibility for allocation from Account. Except as otherwise provided in NRS 360.740, each:

1. Local government that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account;

2. Special district that receives, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and

3. Enterprise district,

Ê is eligible for an allocation from the Account in the manner prescribed in NRS 360.680.

(Added to NRS by 1997, 3278; A 1999, 10)

NRS 360.680 Annual allocations from Account.

1. On or before July 1 of each year, the Executive Director shall allocate to each enterprise district an amount equal to the amount that the enterprise district received from the Account in the immediately preceding fiscal year.

2. Except as otherwise provided in NRS 360.690 and 360.730, the Executive Director, after subtracting the amount allocated to each enterprise district pursuant to subsection 1, shall allocate to each local government or special district which is eligible for an allocation from the Account pursuant to NRS 360.670 an amount from the Account that is equal to the amount allocated to the local government or special district for the preceding fiscal year multiplied by 1 plus the average percentage change in the Consumer Price Index (All Items) over the 5 calendar years immediately preceding the year in which the allocation is made.

(Added to NRS by 1997, 3279; A 1999, 10; 2001 Special Session, 109; 2003, 1626; 2005, 7; 2013, 11)

NRS 360.690 Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets.

1. Except as otherwise provided in NRS 360.730, the Executive Director shall estimate monthly the amount each local government, special district and enterprise district will receive from the Account pursuant to the provisions of this section.

2. The Executive Director shall establish a base monthly allocation for each local government, special district and enterprise district by dividing the amount determined pursuant to NRS 360.680 for each local government, special district and enterprise district by 12, and the State Treasurer shall, except as otherwise provided in subsections 3 to 7, inclusive, remit monthly that amount to each local government, special district and enterprise district.

3. If, after making the allocation to each enterprise district for the month, the Executive Director determines there is not sufficient money available in the county’s subaccount in the Account to allocate to each local government and special district the base monthly allocation determined pursuant to subsection 2, he or she shall prorate the money in the county’s subaccount and allocate to each local government and special district an amount equal to its proportionate percentage of the total amount of the base monthly allocations determined pursuant to subsection 2 for all local governments and special districts within the county. The State Treasurer shall remit that amount to the local government or special district.

4. Except as otherwise provided in subsections 6 and 7, for a county whose population is 100,000 or more, if the Executive Director determines that there is money remaining in the county’s subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district, he or she shall immediately determine and allocate each:

(a) Local government’s share of the remaining money by:

(1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 0.02 plus the sum of:

(I) The average percentage of change in the population of the local government over the 5 fiscal years immediately preceding the year in which the allocation is made, as certified by the Governor pursuant to NRS 360.285, except as otherwise provided in subsection 8; and

(II) The greater of zero or the average percentage of change in the assessed valuation of the taxable property in the local government, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made; and

(2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each local government an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount, except that if the figure calculated pursuant to subparagraph (1) is less than zero, that figure must be treated as being zero for purposes of determining the allocation pursuant to this subparagraph; and

(b) Special district’s share of the remaining money by:

(1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 0.02 plus the greater of zero or the average change in the assessed valuation of the taxable property in the special district, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made; and

(2) Using the figure calculated pursuant to subparagraph (1) to calculate and allocate to each special district an amount equal to the proportion that the figure calculated pursuant to subparagraph (1) bears to the total amount of the figures calculated pursuant to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (a), respectively, for the local governments and special districts located in the same county multiplied by the total amount available in the subaccount.

Ê The State Treasurer shall remit the amount allocated to each local government or special district pursuant to this subsection.

5. Except as otherwise provided in subsection 7, for a county whose population is less than 100,000, if the Executive Director determines that there is money remaining in the county’s subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district, the Executive Director shall immediately determine and allocate each:

(a) Local government’s share of the remaining money by:

(1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 1 plus the sum of the:

(I) Average percentage of change in the population of the local government over the 5 fiscal years immediately preceding the year in which the allocation is made, as certified by the Governor pursuant to NRS 360.285, except as otherwise provided in subsection 8; and

(II) Average percentage of change in the assessed valuation of the taxable property in the local government, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made; and

(b) Special district’s share of the remaining money by:

(1) Multiplying one-twelfth of the amount allocated pursuant to NRS 360.680 by 1 plus the average change in the assessed valuation of the taxable property in the special district, including assessed valuation attributable to a redevelopment agency but excluding the portion attributable to the net proceeds of minerals, over the year in which the allocation is made, as projected by the Department, and the 4 fiscal years immediately preceding the year in which the allocation is made; and

Ê The State Treasurer shall remit the amount allocated to each local government or special district pursuant to this subsection.

6. Except as otherwise provided in subsection 7, if the Executive Director determines that there is money remaining in the county’s subaccount in the Account after the base monthly allocation determined pursuant to subsection 2 has been allocated to each local government, special district and enterprise district in a county whose population is 100,000 or more, and if the calculations performed pursuant to paragraph (a) of subsection 4 require the use of zero for each local government, the Executive Director shall allocate to each local government and special district an amount equal to its proportionate percentage of the total amount of the base monthly allocations determined pursuant to subsection 2 for all local governments and special districts within the county. The State Treasurer shall remit the amount allocated to each local government or special district pursuant to this subsection.

7. The Executive Director shall not allocate any amount to a local government or special district pursuant to subsection 4, 5 or 6 unless the amount distributed and allocated to each of the local governments and special districts in the county in each preceding month of the fiscal year in which the allocation is to be made was at least equal to the base monthly allocation determined pursuant to subsection 2. If the amounts distributed to the local governments and special districts in the county for the preceding months of the fiscal year in which the allocation is to be made were less than the base monthly allocation determined pursuant to subsection 2 and the Executive Director determines there is money remaining in the county’s subaccount in the Account after the distribution for the month has been made, he or she shall:

(a) Determine the amount by which the base monthly allocations determined pursuant to subsection 2 for each local government and special district in the county for the preceding months of the fiscal year in which the allocation is to be made exceeds the amounts actually received by the local governments and special districts in the county for the same period; and

(b) Compare the amount determined pursuant to paragraph (a) to the amount of money remaining in the county’s subaccount in the Account to determine which amount is greater.

Ê If the Executive Director determines that the amount determined pursuant to paragraph (a) is greater, he or she shall allocate the money remaining in the county’s subaccount in the Account pursuant to the provisions of subsection 3. If the Executive Director determines that the amount of money remaining in the county’s subaccount in the Account is greater, he or she shall first allocate the money necessary for each local government and special district to receive the base monthly allocation determined pursuant to subsection 2 and the State Treasurer shall remit that money so allocated. The Executive Director shall allocate any additional money in the county’s subaccount in the Account pursuant to the provisions of subsection 4, 5 or 6, as appropriate.

8. The percentage changes in population calculated pursuant to subsections 4 and 5 must, if a new method of determining population is established pursuant to NRS 360.283, be adjusted in a manner that will result in the percentage change being based on population determined pursuant to the new method for both the fiscal year in which the allocation is made and the fiscal year immediately preceding the year in which the allocation is made.

9. On or before February 15 of each year, the Executive Director shall provide to each local government, special district and enterprise district a preliminary estimate of the revenue it will receive from the Account for that fiscal year.

10. On or before March 15 of each year, the Executive Director shall:

(a) Make an estimate of the receipts from each tax included in the Account on an accrual basis for the next fiscal year in accordance with generally accepted accounting principles, including an estimate for each county of the receipts from each tax included in the Account; and

(b) Provide to each local government, special district and enterprise district an estimate of the amount that local government, special district or enterprise district would receive based upon the estimate made pursuant to paragraph (a) and calculated pursuant to the provisions of this section.

11. A local government, special district or enterprise district may use the estimate provided by the Executive Director pursuant to subsection 10 in the preparation of its budget.

(Added to NRS by 1997, 3279; A 1999, 10, 1092, 1096; 2001, 70, 1821; 2001 Special Session, 109, 112, 115, 118; 2003, 259, 1626, 1632; 2005, 7; 2009, 1210; 2013, 12, 3107; 2021, 56)

NRS 360.695 Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.

1. If the population and assessed valuation of the taxable property, except any assessed valuation attributable to the net proceeds of minerals, within a local government or special district has decreased in each of the 3 fiscal years immediately preceding the current fiscal year, the Executive Director shall review the amount allocated to the local government or special district from the Account pursuant to NRS 360.680, to determine whether to adjust the allocation. The local government or special district may submit information to assist the Executive Director in making a determination. If the Executive Director determines that an adjustment to the allocation of the local government or special district is necessary, the Executive Director shall submit his or her findings on the matter to the Committee on Local Government Finance.

2. The Committee on Local Government Finance shall review the findings submitted by the Executive Director pursuant to subsection 1. If the Committee determines that an adjustment to the amount allocated to the local government or special district pursuant to NRS 360.680 is appropriate, the Committee shall submit a recommendation to the Nevada Tax Commission that sets forth the amount of the recommended adjustment. If the Committee determines that the adjustment is not appropriate, that decision is not subject to review by the Nevada Tax Commission.

3. The Nevada Tax Commission shall schedule a public hearing within 30 days after the Committee on Local Government Finance submits its recommendation. The Nevada Tax Commission shall provide public notice of the hearing at least 10 days before the date on which the hearing will be held. The Executive Director shall provide copies of all documents relevant to the adjustment recommended by the Committee on Local Government Finance to the governing body of each local government and special district that is located in the same county as the local government or special district that is subject to the recommended adjustment.

4. If, after the public hearing, the Nevada Tax Commission determines that the recommended adjustment is appropriate, it shall order the Executive Director to adjust the amount allocated to the local government or special district pursuant to NRS 360.680.

(Added to NRS by 1999, 1091; A 2013, 3114)

NRS 360.698 Pledge of percentage of revenue to payment of bonds.

1. A local government or special district which receives revenue pursuant to NRS 360.680, 360.690 and 360.700 may pledge not more than 15 percent of that revenue to the payment of any general obligation bond or revenue bond issued by the local government or special district pursuant to chapter 350 of NRS.

2. Any revenue pledged pursuant to subsection 1 for the payment of a general obligation bond issued by a local government or special district pursuant to chapter 350 of NRS shall be deemed to be pledged revenue of the project for the purposes of NRS 350.020.

3. For bonds issued pursuant to this section before July 1, 1998, by a local government, special district or enterprise district:

(a) A pledge of 15 percent of the revenue distributed pursuant to NRS 360.680, 360.690 and 360.700 is substituted for the pledge of 15 percent of the revenue distributed pursuant to NRS 377.057, as that section existed on January 1, 1997; and

(b) A local government, special district or enterprise district shall increase the percentage specified in paragraph (a) to the extent necessary to provide a pledge to those bonds that is equivalent to the pledge of 15 percent of the amount that would have been received by that local government, special district or enterprise district pursuant to NRS 377.057, as that section existed on January 1, 1997.

(Added to NRS by 1991, 2327; A 1997, 3292; 2003, 1316)—(Substituted in revision for NRS 377.080)

NRS 360.700 Guaranteed allocation from Account for tax proceeds pledged to secure obligations. The Executive Director shall ensure that each local government, special district or enterprise district that:

1. Received, before July 1, 1998, any portion of the proceeds of a tax which is included in the Account; and

2. Pledged a portion of the money described in subsection 1 to secure the payment of bonds or other types of obligations,

Ê receives an amount at least equal to that amount which the local government, special district or enterprise district would have received before July 1, 1998, that is pledged to secure the payment of those bonds or other types of obligations.

(Added to NRS by 1997, 3281; A 1999, 13)

NRS 360.710 Determination of whether governmental entity is enterprise district.

1. The Executive Director shall determine whether a governmental entity is an enterprise district.

2. In determining whether a governmental entity is an enterprise district, the Executive Director shall consider:

(a) Whether the governmental entity should account for substantially all of its operations in an enterprise fund as defined in NRS 354.517;

(b) The number and type of governmental services that the governmental entity provides;

(c) Whether the governmental entity provides a product or a service directly to a user of that product or service, including, without limitation, water, sewerage, television and sanitation; and

(d) Any other factors the Executive Director deems relevant.

(Added to NRS by 1997, 3281)

NRS 360.720 Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.

1. An enterprise district shall not pledge any portion of the revenues from any of the taxes included in the Account to secure the payment of bonds or other obligations.

2. The Executive Director shall ensure that a governmental entity created between July 1, 1996, and July 1, 1998, does not receive money from the taxes included in the Account unless that governmental entity provides police protection and at least two of the following services:

(a) Fire protection;

(b) Construction, maintenance and repair of roads; or

3. As used in this section:

(a) “Construction, maintenance and repair of roads” has the meaning ascribed to it in NRS 360.740.

(b) “Fire protection” has the meaning ascribed to it in NRS 360.740.

(d) “Police protection” has the meaning ascribed to it in NRS 360.740.

(Added to NRS by 1997, 3282; A 1999, 13)

NRS 360.730 Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.

1. The governing bodies of two or more local governments or special districts, or any combination thereof, may, pursuant to the provisions of NRS 277.045, enter into a cooperative agreement that sets forth an alternative formula for the distribution of the taxes included in the Account to the local governments or special districts which are parties to the agreement. The governing bodies of each local government or special district that is a party to the agreement must approve the alternative formula by majority vote.

2. If a person who is authorized to make administrative decisions regarding cooperative agreements on behalf of a local government or special district anticipates that the local government or special district will enter into a cooperative agreement pursuant to subsection 1, a notice of intent must be provided to the Department on or before March 1 of the initial year of distribution that will be governed by the cooperative agreement. The notice:

(a) May be submitted by the authorized person without a vote of the governing body of the local government or special district;

(b) Must be submitted on a form prescribed by the Department and, to the extent possible, be accompanied by an explanation of the provisions anticipated to be included in the cooperative agreement; and

(c) Is not binding on the local government or special district on whose behalf it is submitted, and does not prevent the local government or special district from negotiating or entering into a cooperative agreement after March 1 of the initial year of distribution that will be governed by the cooperative agreement.

3. The county clerk of a county in which a local government or special district that is a party to a cooperative agreement pursuant to subsection 1 is located shall transmit a copy of the cooperative agreement to the Executive Director:

(a) Within 10 days after the agreement is approved by each of the governing bodies of the local governments or special districts that are parties to the agreement; and

(b) Not later than April 1 of the initial year of distribution that will be governed by the cooperative agreement.

4. The governing bodies of two or more local governments or special districts shall not enter into more than one cooperative agreement pursuant to subsection 1 that involves the same local governments or special districts.

5. If at least two cooperative agreements exist among the local governments and special districts that are located in the same county, the Executive Director shall ensure that the terms of those cooperative agreements do not conflict.

6. Any local government or special district that is not a party to a cooperative agreement pursuant to subsection 1 must continue to receive money from the Account pursuant to the provisions of NRS 360.680 and 360.690.

7. The governing bodies of the local governments and special districts that have entered into a cooperative agreement pursuant to subsection 1 may, by majority vote, amend the terms of the agreement. The governing bodies shall not amend the terms of a cooperative agreement more than once during the first 2 years after the cooperative agreement is effective and once every year thereafter, unless the Committee on Local Government Finance approves the amendment. The provisions of this subsection do not apply to any interlocal agreements for the consolidation of governmental services entered into by local governments or special districts pursuant to the provisions of NRS 277.080 to 277.180, inclusive, that do not relate to the distribution of taxes included in the Account.

8. A cooperative agreement executed pursuant to this section may not be terminated unless the governing body of each local government or special district that is a party to a cooperative agreement pursuant to subsection 1 agrees to terminate the agreement.

9. For each fiscal year the cooperative agreement is in effect, the Executive Director shall continue to calculate the amount each local government or special district that is a party to a cooperative agreement pursuant to subsection 1 would receive pursuant to the provisions of NRS 360.680 and 360.690.

10. If the governing bodies of the local governments or special districts that are parties to a cooperative agreement terminate the agreement pursuant to subsection 8, the Executive Director must distribute to those local governments or special districts an amount equal to the amount the local government or special district would have received pursuant to the provisions of NRS 360.680 and 360.690 according to the calculations performed pursuant to subsection 9.

(Added to NRS by 1997, 3282; A 1999, 13; 2011, 399; 2013, 18)

NRS 360.740 Request of newly created local government or special district for allocation from Account.

1. The governing body of a local government or special district that is created after July 1, 1998, and which provides police protection and at least two of the following services:

(a) Fire protection;

(b) Construction, maintenance and repair of roads; or

Ê may, by majority vote, request the Nevada Tax Commission to direct the Executive Director to allocate money from the Account to the local government or special district pursuant to the provisions of NRS 360.680 and 360.690.

2. On or before December 31 of the year immediately preceding the first fiscal year that the local government or special district would receive money from the Account, a governing body that submits a request pursuant to subsection 1 must:

(a) Submit the request to the Executive Director; and

(b) Provide copies of the request and any information it submits to the Executive Director in support of the request to each local government and special district that:

(1) Receives money from the Account; and

(2) Is located within the same county.

3. The Executive Director shall review each request submitted pursuant to subsection 1 and submit his or her findings to the Committee on Local Government Finance. In reviewing the request, the Executive Director shall:

(a) For the initial year of distribution, establish an amount to be allocated to the new local government or special district pursuant to the provisions of NRS 360.680 and 360.690. If the new local government or special district will provide a service that was provided by another local government or special district before the creation of the new local government or special district, the amount allocated to the local government or special district which previously provided the service must be decreased by the amount allocated to the new local government or special district; and

(b) Consider:

(1) The effect of the distribution of money in the Account, pursuant to the provisions of NRS 360.680 and 360.690, to the new local government or special district on the amounts that the other local governments and special districts that are located in the same county will receive from the Account; and

(2) The comparison of the amount established to be allocated pursuant to the provisions of NRS 360.680 and 360.690 for the new local government or special district to the amounts allocated to the other local governments and special districts that are located in the same county.

4. The Committee on Local Government Finance shall review the findings submitted by the Executive Director pursuant to subsection 3. If the Committee determines that the distribution of money in the Account to the new local government or special district is appropriate, it shall submit a recommendation to the Nevada Tax Commission. If the Committee determines that the distribution is not appropriate, that decision is not subject to review by the Nevada Tax Commission.

5. The Nevada Tax Commission shall schedule a public hearing within 30 days after the Committee on Local Government Finance submits its recommendation. The Nevada Tax Commission shall provide public notice of the hearing at least 10 days before the date on which the hearing will be held. The Executive Director shall provide copies of all documents relevant to the recommendation of the Committee on Local Government Finance to the governing body of each local government and special district that is located in the same county as the new local government or special district.

6. If, after the public hearing, the Nevada Tax Commission determines that the recommendation of the Committee on Local Government Finance is appropriate, it shall order the Executive Director to distribute money in the Account to the new local government or special district pursuant to the provisions of NRS 360.680 and 360.690.

7. For the purposes of this section, the local government or special district may enter into an interlocal agreement with another governmental entity for the provision of the services set forth in subsection 1 if that local government or special district compensates the governmental entity that provides the services in an amount equal to the value of those services.

8. As used in this section:

(a) “Construction, maintenance and repair of roads” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a road and that is necessary for the safe and efficient use of the road except alleys and pathways for bicycles that are separate from the roadway and, including, without limitation:

(1) Grades or regrades;

(2) Gravel;

(3) Oiling;

(4) Surfacing;

(5) Macadamizing;

(6) Paving;

(7) Cleaning;

(8) Sanding or snow removal;

(9) Crosswalks;

(10) Sidewalks;

(11) Culverts;

(12) Catch basins;

(13) Drains;

(14) Sewers;

(15) Manholes;

(16) Inlets;

(17) Outlets;

(18) Retaining walls;

(19) Bridges;

(20) Overpasses;

(21) Tunnels;

(22) Underpasses;

(23) Approaches;

(24) Sprinkling facilities;

(25) Artificial lights and lighting equipment;

(26) Parkways;

(27) Fences or barriers that control access to the road;

(28) Control of vegetation;

(29) Rights-of-way;

(30) Grade separators;

(31) Traffic separators;

(32) Devices and signs for control of traffic;

(33) Facilities for personnel who construct, maintain or repair roads; and

(34) Facilities for the storage of equipment or materials used to construct, maintain or repair roads.

(b) “Fire protection” includes the provision of services related to:

(1) The prevention and suppression of fire; and

(2) Rescue,

Ê and the acquisition and maintenance of the equipment necessary to provide those services.

(c) “Parks and recreation” includes the employment by the local government or special district, on a permanent and full-time basis, of persons who administer and maintain recreational facilities and parks. “Parks and recreation” does not include the construction or maintenance of roadside parks or rest areas that are constructed or maintained by the local government or special district as part of the construction, maintenance and repair of roads.

(d) “Police protection” includes the employment by the local government or special district, on a permanent and full-time basis, of at least three persons whose primary functions specifically include:

(1) Routine patrol;

(2) Criminal investigations;

(3) Enforcement of traffic laws; and

(4) Investigation of motor vehicle crashes.

(Added to NRS by 1997, 3283; A 1999, 15; 2015, 1665)

ABATEMENT OF TAXES ON BUSINESS

1. A person who intends to locate or expand a business in this State may apply to the Office of Economic Development pursuant to this section for a partial abatement of one or more of the taxes imposed on the:

(a) New business pursuant to chapter 361, 363B or 374 of NRS.

(b) Expanded business pursuant to chapter 361 or 363B of NRS or a partial abatement of the local sales and use taxes imposed on the expanded business. As used in this paragraph, “local sales and use taxes” means the taxes imposed on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in the political subdivision in which the business is to be located or expanded, except the taxes imposed by the Sales and Use Tax Act and the Local School Support Tax Law.

2. The Office of Economic Development shall approve an application for a partial abatement pursuant to this section if the Office makes the following determinations:

(a) The business offers primary jobs and is consistent with:

(1) The State Plan for Economic Development developed by the Executive Director of the Office of Economic Development pursuant to subsection 2 of NRS 231.053; and

(2) Any guidelines adopted by the Executive Director of the Office to implement the State Plan for Economic Development.

(b) Not later than 1 year after the date on which the application was received by the Office, the applicant has executed an agreement with the Office which must:

(1) Comply with the requirements of NRS 360.755;

(2) State the date on which the abatement becomes effective, as agreed to by the applicant and the Office, which must not be earlier than the date on which the Office received the application and not later than 1 year after the date on which the Office approves the application;

(3) State that the business will, after the date on which the abatement becomes effective, continue in operation in this State for a period specified by the Office, which must be at least 5 years, and will continue to meet the eligibility requirements set forth in this subsection;

(4) State that the business will offer primary jobs; and

(5) Bind the successors in interest of the business for the specified period.

(c) The business is registered pursuant to the laws of this State or the applicant commits to obtain a valid business license and all other permits required by the county, city or town in which the business operates.

(d) Except as otherwise provided in subsection 4, 5 or 6, the average hourly wage that will be paid by the business to its new employees in this State is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year.

(e) The business will, by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective, offer a health insurance plan for all employees that includes an option for health insurance coverage for dependents of the employees, and the health care benefits the business offers to its employees in this State will meet the minimum requirements for health care benefits established by the Office.

(f) Except as otherwise provided in this subsection and NRS 361.0687, if the business is a new business in a county whose population is 100,000 or more or a city whose population is 60,000 or more, the business meets at least one of the following requirements:

(1) The business will have 50 or more full-time employees on the payroll of the business by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.

(2) Establishing the business will require the business to make, not later than the date which is 2 years after the date on which the abatement becomes effective, a capital investment of at least $1,000,000 in this State in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.

(g) Except as otherwise provided in NRS 361.0687, if the business is a new business in a county whose population is less than 100,000, in an area of a county whose population is 100,000 or more that is located within the geographic boundaries of an area that is designated as rural by the United States Department of Agriculture and at least 20 miles outside of the geographic boundaries of an area designated as urban by the United States Department of Agriculture, or in a city whose population is less than 60,000, the business meets at least one of the following requirements:

(1) The business will have 10 or more full-time employees on the payroll of the business by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.

(2) Establishing the business will require the business to make, not later than the date which is 2 years after the date on which the abatement becomes effective, a capital investment of at least $250,000 in this State in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.

(h) If the business is an existing business, the business meets at least one of the following requirements:

(1) For a business in:

(I) Except as otherwise provided in sub-subparagraph (II), a county whose population is 100,000 or more or a city whose population is 60,000 or more, the business will, by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective, increase the number of employees on its payroll in that county or city by 10 percent more than it employed in the fiscal year immediately preceding the fiscal year in which the abatement becomes effective or by twenty-five employees, whichever is greater, who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective; or

(II) A county whose population is less than 100,000, an area of a county whose population is 100,000 or more that is located within the geographic boundaries of an area that is designated as rural by the United States Department of Agriculture and at least 20 miles outside of the geographic boundaries of an area designated as urban by the United States Department of Agriculture, or a city whose population is less than 60,000, the business will, by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective, increase the number of employees on its payroll in that county or city by 10 percent more than it employed in the fiscal year immediately preceding the fiscal year in which the abatement becomes effective or by six employees, whichever is greater, who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.

(2) The business will expand by making a capital investment in this State, not later than the date which is 2 years after the date on which the abatement becomes effective, in an amount equal to at least 20 percent of the value of the tangible property possessed by the business in the fiscal year immediately preceding the fiscal year in which the abatement becomes effective, and the capital investment will be in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective. The determination of the value of the tangible property possessed by the business in the immediately preceding fiscal year must be made by the:

(I) County assessor of the county in which the business will expand, if the business is locally assessed; or

(II) Department, if the business is centrally assessed.

(i) The applicant has provided in the application an estimate of the total number of new employees which the business anticipates hiring in this State by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective if the Office approves the application.

(j) Except as otherwise provided in subsection 3, if the business will have at least 50 full-time employees on the payroll of the business by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective, the business, by the earlier of the eighth calendar quarter following the calendar quarter in which the abatement becomes effective or the date on which the business has at least 50 full-time employees on the payroll of the business, has a policy for paid family and medical leave and agrees that all employees who have been employed by the business for at least 1 year will be eligible for at least 12 weeks of paid family and medical leave at a rate of at least 55 percent of the regular wage of the employee. The business will agree in writing that if the Office approves the application, the business will not:

(1) Prohibit, interfere with or otherwise discourage an employee from taking paid family and medical leave:

(I) For any reason authorized pursuant to the Family and Medical Leave Act of 1993, 29 U.S.C. §§ 2601 et seq.

(II) To care for any adult child, sibling or domestic partner of the employee.

(2) Discriminate, discipline or discharge an employee for taking paid family and medical leave:

(I) For any reason authorized pursuant to the Family and Medical Leave Act of 1993, 29 U.S.C. §§ 2601 et seq.

(II) To care for any adult child, sibling or domestic partner of the employee.

(3) Prohibit, interfere with or otherwise discourage an employee or other person from bringing a proceeding or testifying in a proceeding against the business for a violation of the policy for paid family and medical leave that is required pursuant to this paragraph.

3. For purposes of paragraph (j) of subsection 2, the Office of Economic Development shall determine that a business meets the requirements of that paragraph if the business has a policy for paid family and medical leave for employees on the payroll of the business outside of this State that meets or exceeds the requirements for a policy for paid family and medical leave pursuant to that paragraph and the business agrees in writing that its employees on the payroll in this State are eligible for paid family and medical leave under such policy.

4. Notwithstanding the provisions of subsection 2, the Office of Economic Development:

(a) Shall not consider an application for a partial abatement pursuant to this section unless the Office has requested a letter of acknowledgment of the request for the abatement from any affected county, school district, city or town.

(b) Shall consider the level of health care benefits provided by the business to its employees, the policy of paid family and medical leave provided by the business to its employees, the projected economic impact of the business and the projected tax revenue of the business after deducting projected revenue from the abated taxes.

(1) Approve an application for a partial abatement pursuant to this section by a business that does not meet the requirements set forth in paragraph (f), (g) or (h) of subsection 2;

(2) Make any of the requirements set forth in paragraphs (d) to (h), inclusive, of subsection 2 more stringent; or

(3) Add additional requirements that a business must meet to qualify for a partial abatement pursuant to this section.

5. Notwithstanding any other provision of law, the Office of Economic Development shall not approve an application for a partial abatement pursuant to this section if:

(a) The applicant intends to locate or expand in a county in which the rate of unemployment is 7 percent or more and the average hourly wage that will be paid by the applicant to its new employees in this State is less than 70 percent of the average statewide hourly wage, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year.

(b) The applicant intends to locate or expand in a county in which the rate of unemployment is less than 7 percent and the average hourly wage that will be paid by the applicant to its new employees in this State is less than 85 percent of the average statewide hourly wage, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year.

(c) The applicant intends to locate in a county but has already received a partial abatement pursuant to this section for locating that business in that county.

(d) The applicant intends to expand in a county but has already received a partial abatement pursuant to this section for expanding that business in that county.

(e) The applicant has changed the name or identity of the business to evade the provisions of paragraph (c) or (d).

6. Notwithstanding any other provision of law, if the Office of Economic Development approves an application for a partial abatement pursuant to this section, in determining the types of taxes imposed on a new or expanded business for which the partial abatement will be approved and the amount of the partial abatement:

(a) If the new or expanded business is located in a county in which the rate of unemployment is 7 percent or more and the average hourly wage that will be paid by the business to its new employees in this State is less than 85 percent of the average statewide hourly wage, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year, the Office shall not:

(1) Approve an abatement of the taxes imposed pursuant to chapter 361 of NRS which exceeds 25 percent of the taxes on personal property payable by the business each year.

(2) Approve an abatement of the taxes imposed pursuant to chapter 363B of NRS which exceeds 25 percent of the amount of tax otherwise due pursuant to NRS 363B.110.

(b) If the new or expanded business is located in a county in which the rate of unemployment is less than 7 percent and the average hourly wage that will be paid by the business to its new employees in this State is less than 100 percent of the average statewide hourly wage, as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year, the Office shall not:

(1) Approve an abatement of the taxes imposed pursuant to chapter 361 of NRS which exceeds 25 percent of the taxes on personal property payable by the business each year.

(2) Approve an abatement of the taxes imposed pursuant to chapter 363B of NRS which exceeds 25 percent of the amount of tax otherwise due pursuant to NRS 363B.110.

7. If the Office of Economic Development approves an application for a partial abatement pursuant to this section, the Office shall immediately forward a certificate of eligibility for the abatement to:

(a) The Department;

(b) The Nevada Tax Commission; and

8. An applicant for a partial abatement pursuant to this section or an existing business whose partial abatement is in effect shall, upon the request of the Executive Director of the Office of Economic Development, furnish the Executive Director with copies of all records necessary to verify that the applicant meets the requirements of subsection 2.

9. If an applicant for a partial abatement pursuant to this section fails to execute the agreement described in paragraph (b) of subsection 2 within 1 year after the date on which the application was received by the Office, the applicant shall not be approved for a partial abatement pursuant to this section unless the applicant submits a new application.

10. If a business whose partial abatement has been approved pursuant to this section and is in effect ceases:

(a) To meet the requirements set forth in subsection 2; or

(b) Operation before the time specified in the agreement described in paragraph (b) of subsection 2,

Ê the business shall repay to the Department or, if the partial abatement was from the property tax imposed pursuant to chapter 361 of NRS, to the county treasurer, the amount of the partial abatement that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320, the business shall, in addition to the amount of the partial abatement required to be paid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.

11. A county treasurer:

(a) Shall deposit any money that he or she receives pursuant to subsection 10 in one or more of the funds established by a local government of the county pursuant to NRS 354.6113 or 354.6115; and

(b) May use the money deposited pursuant to paragraph (a) only for the purposes authorized by NRS 354.6113 and 354.6115.

12. The Office of Economic Development may adopt such regulations as the Office of Economic Development determines to be necessary to carry out the provisions of this section and NRS 360.755.

13. The Nevada Tax Commission:

(a) Shall adopt regulations regarding:

(1) The capital investment that a new business must make to meet the requirement set forth in paragraph (f) or (g) of subsection 2; and

(2) Any security that a business is required to post to qualify for a partial abatement pursuant to this section.

(b) May adopt such other regulations as the Nevada Tax Commission determines to be necessary to carry out the provisions of this section and NRS 360.755.

14. An applicant for a partial abatement pursuant to this section who is aggrieved by a final decision of the Office of Economic Development may petition for judicial review in the manner provided in chapter 233B of NRS.

15. For the purposes of this section, an employee is a “full-time employee” if he or she is in a permanent position of employment and works an average of 30 hours per week during the applicable period set forth in subsection 2.

(Added to NRS by 1999, 1740; A 1999, 3116; 2001, 1824, 1980; 2003, 78, 83, 2920; 2003, 20th Special Session, 161, 164; 2005, 1510; 2007, 2860, 2989; 2009, 2541; 2011, 3461; 2013, 574, 2806; 2013, 27th Special Session, 10; 2015, 1063; 2017, 3777; 2019, 2236; 2021, 2286; 2023, 35th Special Session, 44)

(a) New business pursuant to chapter 361, 363B or 374 of NRS.

2. The Office of Economic Development shall approve an application for a partial abatement pursuant to this section if the Office makes the following determinations:

(a) The business offers primary jobs and is consistent with:

(1) The State Plan for Economic Development developed by the Executive Director of the Office of Economic Development pursuant to subsection 2 of NRS 231.053; and

(2) Any guidelines adopted by the Executive Director of the Office to implement the State Plan for Economic Development.

(b) Not later than 1 year after the date on which the application was received by the Office, the applicant has executed an agreement with the Office which must:

(1) Comply with the requirements of NRS 360.755;

(4) State that the business will offer primary jobs; and

(5) Bind the successors in interest of the business for the specified period.

(1) The business will have 75 or more full-time employees on the payroll of the business by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.

(2) Establishing the business will require the business to make a capital investment of at least $1,000,000 in this State.

(1) The business will have 15 or more full-time employees on the payroll of the business by the eighth calendar quarter following the calendar quarter in which the abatement becomes effective who will be employed at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective.

(2) Establishing the business will require the business to make a capital investment of at least $250,000 in this State.

(h) If the business is an existing business, the business meets at least one of the following requirements:

(1) The business will increase the number of employees on its payroll by 10 percent more than it employed in the immediately preceding fiscal year or by six employees, whichever is greater.

(2) The business will expand by making a capital investment in this State in an amount equal to at least 20 percent of the value of the tangible property possessed by the business in the immediately preceding fiscal year. The determination of the value of the tangible property possessed by the business in the immediately preceding fiscal year must be made by the: