NRS: CHAPTER 372B - TAXES ON PASSENGER CARRIERS

[Rev. 6/29/2024 3:49:11 PM--2023]

CHAPTER 372B - TAXES ON PASSENGER CARRIERS

GENERAL PROVISIONS

NRS 372B.010 Definitions.

NRS 372B.015 “Autonomous vehicle network company” defined.

NRS 372B.020 “Certificate holder” defined.

NRS 372B.030 “Common motor carrier of passengers” defined.

NRS 372B.040 “Driver” defined.

NRS 372B.050 “Operator” defined.

NRS 372B.060 “Taxicab” defined.

NRS 372B.070 “Taxpayer” defined.

NRS 372B.080 “Transportation network company” defined.

NRS 372B.090 “Transportation services” defined.

ADMINISTRATION

NRS 372B.100 Applicability of chapter 360 of NRS.

NRS 372B.110 Regulations.

NRS 372B.120 Maintenance and availability of records of taxpayer; penalty.

NRS 372B.130 Examination of records by Department.

IMPOSITION AND COLLECTION

NRS 372B.140 Imposition and amount of tax on transportation network companies.

NRS 372B.145 Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer.

NRS 372B.150 Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer.

NRS 372B.160 Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.

NRS 372B.170 Deposit of amounts received by State Treasurer.

OVERPAYMENTS AND REFUNDS

NRS 372B.180 Certification of excess amount collected; credit and refund.

NRS 372B.190 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

NRS 372B.200 Interest on overpayments; disallowance of interest.

NRS 372B.210 Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.

NRS 372B.220 Standing to file petition for judicial review; failure to file petition constitutes waiver.

NRS 372B.230 Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

NRS 372B.240 Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund.

MISCELLANEOUS PROVISIONS

NRS 372B.250 Prohibited acts; penalty.

NRS 372B.260 Remedies of State are cumulative.

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GENERAL PROVISIONS

NRS 372B.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372B.015 to 372B.090, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 2015, 2605; A 2017, 4471)

NRS 372B.015 “Autonomous vehicle network company” defined. “Autonomous vehicle network company” has the meaning ascribed to it in NRS 706B.030.

(Added to NRS by 2017, 4471)

NRS 372B.020 “Certificate holder” defined. “Certificate holder” has the meaning ascribed to it in NRS 706.8813.

(Added to NRS by 2015, 2605)

NRS 372B.030 “Common motor carrier of passengers” defined. “Common motor carrier of passengers” has the meaning ascribed to it in NRS 706.041.

(Added to NRS by 2015, 2605)

NRS 372B.040 “Driver” defined. “Driver” has the meaning ascribed to it in NRS 706A.040.

(Added to NRS by 2015, 2605)

NRS 372B.050 “Operator” defined. “Operator” has the meaning ascribed to it in NRS 706.101.

(Added to NRS by 2015, 2605)

NRS 372B.060 “Taxicab” defined. “Taxicab” has the meaning ascribed to it in NRS 706.8816.

(Added to NRS by 2015, 2605)

NRS 372B.070 “Taxpayer” defined. “Taxpayer” means:

1. An autonomous vehicle network company;

2. A common motor carrier of passengers;

3. A taxicab; or

4. A transportation network company.

(Added to NRS by 2015, 2605; A 2017, 4471)

NRS 372B.080 “Transportation network company” defined. “Transportation network company” has the meaning ascribed to it in NRS 706A.050.

(Added to NRS by 2015, 2605)

NRS 372B.090 “Transportation services” defined. “Transportation services” has the meaning ascribed to it in NRS 706A.060.

(Added to NRS by 2015, 2605)

ADMINISTRATION

NRS 372B.100 Applicability of chapter 360 of NRS. The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.

(Added to NRS by 2015, 2606)

NRS 372B.110 Regulations. The Department shall adopt all necessary regulations to carry out the provisions of this chapter.

(Added to NRS by 2015, 2606)

NRS 372B.120 Maintenance and availability of records of taxpayer; penalty.

1. Each person responsible for maintaining the records of a taxpayer shall:

(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter;

(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and

(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.

2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.

(Added to NRS by 2015, 2606)

NRS 372B.130 Examination of records by Department. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for the excise taxes imposed by this chapter.

(Added to NRS by 2015, 2606)

IMPOSITION AND COLLECTION

NRS 372B.140 Imposition and amount of tax on transportation network companies.

1. In addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the use of a digital network or software application service of a transportation network company to connect a passenger to a driver for the purpose of providing transportation services at the rate of 3 percent of the total fare charged for transportation services, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each transportation network company the excise tax imposed by this subsection.

2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.

(Added to NRS by 2015, 1380; A 2015, 1412, 2609, 2610)

NRS 372B.145 Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer.

1. In addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the use of a dispatch center, software application or other digital means by an autonomous vehicle network company to connect a passenger to a fully autonomous vehicle for the purpose of providing transportation services at the rate of 3 percent of the total fare charged for transportation services, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each autonomous vehicle network company the excise tax imposed by this subsection.

2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.

3. As used in this section, “fully autonomous vehicle” has the meaning ascribed to it in NRS 482A.036.

(Added to NRS by 2017, 4471)

NRS 372B.150 Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer.

1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whether by dispatch or other means, made by a common motor carrier of a passenger to a person or operator willing to transport the passenger at the rate of 3 percent of the total fare charged for the transportation, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each common motor carrier of passengers the excise tax imposed by this subsection.

2. The provisions of subsection 1 do not apply to an airport transfer service.

3. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.

4. As used in this section, “airport transfer service” means the transportation of passengers and their baggage in the same vehicle, except by taxicab, for a per capita charge between airports or between an airport and points and places in this State. The term does not include charter services by bus, charter services by limousine, scenic tours or special services.

(Added to NRS by 2015, 1390; A 2015, 2609)

NRS 372B.160 Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.

1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whether by dispatch or other means, made by a certificate holder of a passenger to a taxicab willing to transport the passenger at the rate of 3 percent of the total fare charged for the transportation, which must include, without limitation, all fees, surcharges, technology fees, convenience charges for the use of a credit or debit card and any other amount that is part of the fare. The Department shall charge and collect from each certificate holder the excise tax imposed by this subsection.

2. The excise tax collected by the Department pursuant to subsection 1 must be deposited with the State Treasurer in accordance with the provisions of NRS 372B.170.

(Added to NRS by 2015, 1390; A 2015, 2610)

NRS 372B.170 Deposit of amounts received by State Treasurer. The State Treasurer shall deposit any money the State Treasurer receives from the Department pursuant to NRS 372B.140, 372B.150 or 372B.160:

1. For the first $5,000,000 of the combined amount of such money received in each biennium, for credit to the State Highway Fund.

2. For any additional amount of such money received in each fiscal year, for credit to the State General Fund.

(Added to NRS by 2015, 2606)

OVERPAYMENTS AND REFUNDS

NRS 372B.180 Certification of excess amount collected; credit and refund. If the Department determines that any of the excise taxes imposed by this chapter or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.

(Added to NRS by 2015, 2606)

NRS 372B.190 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

1. Except as otherwise provided in NRS 360.235 and 360.395:

(a) No refund of any of the excise taxes imposed by this chapter may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made.

(b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period.

2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.

3. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.

(Added to NRS by 2015, 2606)

NRS 372B.200 Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any of the excise taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.

2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.

(Added to NRS by 2015, 2607)

1. Within 30 days after rejecting a claim for refund or credit in whole or in part, the Department shall serve written notice of its action on the claimant in the manner prescribed for service of a notice of deficiency determination. Within 30 days after the date of service of the notice, a claimant who is aggrieved by the action of the Department may file an appeal with the Nevada Tax Commission.

2. If the Department fails to serve notice of its action on a claim for refund or credit within 6 months after the claim is filed, the claimant may consider the claim to be disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.

3. The final decision of the Nevada Tax Commission on an appeal is a final decision for the purposes of judicial review pursuant to chapter 233B of NRS.

(Added to NRS by 2015, 2607)

NRS 372B.220 Standing to file petition for judicial review; failure to file petition constitutes waiver.

1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other than the person who paid the amount at issue in the claim.

2. The failure of a claimant to file a timely petition for judicial review constitutes a waiver of any demand against the State on account of any overpayment.

(Added to NRS by 2015, 2607)

NRS 372B.230 Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to have been erroneously or illegally collected must first be credited to any tax due from the claimant. The balance of the amount must be refunded to the claimant.

2. In any such judgment, interest must be allowed at the rate of 3 percent per annum upon any amount found to have been erroneously or illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Department.

(Added to NRS by 2015, 2607)

NRS 372B.240 Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund.

1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection of the excise taxes imposed by this chapter or any amount of tax, penalty or interest required to be collected.

2. No suit or proceeding, including, without limitation, a proceeding for judicial review, may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed within the time prescribed in NRS 372B.190.

(Added to NRS by 2015, 2607)

MISCELLANEOUS PROVISIONS

NRS 372B.250 Prohibited acts; penalty.

1. A person shall not, with intent to defraud the State or evade payment of the excise taxes imposed by this chapter or any part of the taxes:

(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration.

(b) Make, cause to be made or permit to be made any false entry in books, records or accounts.

2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.

(Added to NRS by 2015, 2608)

NRS 372B.260 Remedies of State are cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in those sections.

(Added to NRS by 2015, 2608)