Nevada Administrative Code

NAC 360.432 Contract with private debt collector: Authorization by Commission; prior notification of debtor by Department. (NRS 353C.200, 360.090) 1. Subject to the conditions set forth in NRS 353C.200, the Department may enter into a contract with a private debt collector or any…

NAC 360.435 Sales and use taxes: Failure to file return or filing of incorrect, false or fraudulent return. (NRS 360.090, 372.725, 374.725) Any person who is required to file a return pursuant to chapter 372 or 374 of NRS and fails to do so within the time prescribed by specific …

NAC 360.437 Interpretation of certain statutory terms. (NRS 360.090, 360.263) As used in NRS 360.263, the Commission will interpret: 1. The phrase “It is unlikely that the Department will be able to collect the entire amount of the liability of the taxpayer” to include any case i…

NAC 360.438 Submission and withdrawal of offer to compromise; action by Department and Commission; effect of compromise. (NRS 360.090, 360.263) 1. A person may request that the Commission compromise the liability of the person for a tax, contribution, premium, fee, interest or pe…

NAC 360.440 Application for voluntary disclosure. (NRS 360.090) 1. If a taxpayer fails to file a return as required by the applicable provisions of chapter 360, 362, 363C, 369, 370, 372, 372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS and he or she…

NAC 360.444 Circumstances under which Commission will not consider tax liability as being voluntarily disclosed. (NRS 360.090) The Commission will not consider the tax liability of a taxpayer as being voluntarily disclosed if, after filing an application for voluntary disclosure …

NAC 360.446 Assessment of penalty and interest on tax liability; appeal of assessment. (NRS 360.090, 360.300) 1. If the Commission determines that the taxpayer has made a good faith effort in complying with the requirements set forth in NAC 360.444, the Department shall not asses…

NAC 360.448 Rights retained by Department. (NRS 360.090) The Department retains the right to: 1. Audit a taxpayer for the period being disclosed or, if the period being disclosed exceeds 8 years, for the 8 years immediately preceding the date the application was filed pursuant to…

NAC 360.450 Conditions for agreement: Period of 12 months or less; period of more than 12 months; grounds for denial. (NRS 360.090, 360.2915) 1. Except as otherwise provided in subsection 2 and NAC 360.460 and subject to the approval of the Director or the Director’s designee, th…

NAC 360.452 Requirements for agreement. (NRS 360.090, 360.2915) 1. An agreement to pay taxes, interest and penalties in installments pursuant to NAC 360.450 must: (a) Be in writing. (b) Except as otherwise provided in this paragraph, contain a personal guaranty by two responsible…

NAC 360.454 Determination of maximum amount of tax liability; notice. (NRS 360.090, 360.2915) 1. On or before June 30 of each even-numbered year, the Commission will determine the maximum amount of tax liability that, except as otherwise provided in NAC 360.460, may be the subjec…

NAC 360.458 Review by Commission. (NRS 360.090, 360.2915) The Commission may review and deny or approve any agreement entered into by the Department pursuant to NAC 360.450. (Added to NAC by Tax Comm’n by R046-01, eff. 11-1-2001; A by R089-14, 6-26-2015)

NAC 360.460 Request when tax liability or period of payment excessive; decision by Commission. (NRS 360.090, 360.2915) If the Department receives a request for an agreement pursuant to NAC 360.450 from a taxpayer whose tax liability exceeds the amount set by the Commission pursua…

NAC 360.462 Termination or modification of agreement. (NRS 360.090, 360.2915) 1. The Department may terminate an agreement entered into pursuant to NAC 360.450 if the Department determines that: (a) The taxpayer has not complied with the terms of the agreement; (b) The taxpayer p…

NAC 360.464 Applicability. (NRS 360.090, 360.2915) The provisions of NAC 360.450 to 360.464, inclusive, do not: 1. Apply to a bankruptcy plan that has been confirmed pursuant to the provisions of 11 U.S.C. §§ 1121 to 1146, inclusive; or 2. Limit the ability of a taxpayer to make …

NAC 360.466 Definitions. (NRS 360.750) As used in NAC 360.466 to 360.4775, inclusive, unless the context otherwise requires, the words and terms defined in NAC 360.468, 360.469 and 360.470 have the meanings ascribed to them in those sections. (Added to NAC by Comm’n on Econ. Deve…

NAC 360.468 “Commission” defined. (NRS 360.750) “Commission” means the Commission on Economic Development. (Added to NAC by Comm’n on Econ. Development by R050-01, eff. 11-9-2001)

NAC 360.469 “Eligible machinery or equipment” defined. (NRS 360.750) “Eligible machinery or equipment” has the meaning ascribed to it in NRS 374.357. (Added to NAC by Tax Comm’n by R109-01, eff. 5-13-2002)

NAC 360.470 “Partial abatement” defined. (NRS 360.750) “Partial abatement” means the reduction of a portion of the taxes imposed pursuant to chapter 361, 364A or 374 of NRS, or any combination thereof, which is authorized by NRS 360.750. (Added to NAC by Comm’n on Econ. Developme…

NAC 360.472 Application: Date of submittal; consideration by Commission; certificate of eligibility upon approval. (NRS 360.750, 361.0687, 364A.170, 374.357, 701A.210) 1. To apply for a partial abatement, a person must submit an application to the Commission on a form prescribed …

NAC 360.474 Factors considered by Commission. (NRS 360.750, 361.0687, 364A.170, 374.357, 701A.210) 1. The Commission will consider an application for a partial abatement if the goals of the applicant are consistent with the goals of the Commission concerning industrial developmen…

NAC 360.4743 Property tax: Percentage, duration and commencement of abatement; certificate of eligibility. (NRS 360.750, 361.0685, 361.0687) 1. Except as otherwise provided in NRS 361.0685 or 361.0687, the Commission may not approve a partial abatement pursuant to NRS 361.0685 or…

NAC 360.4745 Business tax: Applicability of partial abatement. (NRS 360.750, 364A.170) A partial abatement of the taxes imposed pursuant to chapter 364A of NRS that is approved by the Commission for an expanded business: 1. Applies only to the taxes due for the additional employe…

NAC 360.475 Business tax: Date of eligibility; determination of amount of capital investment required; filing of form of compliance with proof of capital investment. (NRS 360.750, 364A.170) 1. For the purposes of NRS 360.225, to determine eligibility for a partial abatement of th…

NAC 360.4755 Local school support tax: Determination of eligibility of machinery or equipment. (NRS 360.750, 374.357) 1. The Department shall, pursuant to NRS 360.225, determine if machinery or equipment for which a business claims a partial abatement of the taxes imposed pursuan…

NAC 360.476 Local school support tax: Date of eligibility of machinery or equipment. (NRS 360.750, 374.357) If an application is approved by the Commission for a partial abatement of the taxes imposed pursuant to chapter 374 of NRS, the period of abatement begins on the date on w…

NAC 360.4765 Minimum period of employment of required number of employees. (NRS 360.750, 364A.170, 374.357) If the Commission approves an application for a partial abatement of the taxes imposed pursuant to chapter 364A or 374 of NRS, the applicant must employ the number of emplo…

NAC 360.477 Refund upon approval of application. (NRS 360.750, 364A.170, 374.357) 1. If the Commission approves an application for a partial abatement of the taxes imposed pursuant to chapter 364A of NRS, the applicant is eligible for a refund of any taxes imposed pursuant to cha…

NAC 360.4775 Determination of tax owed upon failure to continue to meet requirements; appeal. (NRS 360.750, 364A.170, 374.357) 1. If the Department finds that a business for which the Commission has approved an application for a partial abatement of the taxes imposed pursuant to …

NAC 360.478 Abatements for new grocery store within Southern Nevada Enterprise Community. (§ 6 of ch. 198, Stats. 2005, as amended by § 16 of ch. 407, Stats. 2007) 1. A person who qualifies pursuant to section 6 of chapter 198, Statutes of Nevada 2005, at page 643, as amended by …

NAC 360.4785 Abatements for expansion of grocery store within Southern Nevada Enterprise Community. (§ 7 of ch. 198, Stats. 2005, as amended by § 17 of ch. 407, Stats. 2007) 1. A person who qualifies pursuant to section 7 of chapter 198, Statutes of Nevada 2005, at page 644, as a…

NAC 360.479 Abatements for certain energy-efficient structures: Interpretation of certain statutory terms. (NRS 360.090, 360.200, §§ 15 and 15.5 of ch. 539, Stats. 2007) For the purposes of: 1. Subsection 5 of section 15 of chapter 539, Statutes of Nevada 2007, the Department sha…

NAC 360.480 Documentation required with claim for refund; time for filing claim for refund of interest or penalty. (NRS 360.090) 1. Except as otherwise provided in NAC 360.490 to 360.496, inclusive, a claim for a refund must be accompanied by: (a) A statement setting forth the am…

NAC 360.485 Standards for use by Department in determining whether overpayment was made intentionally or by reason of carelessness. (NRS 360.090, 360.200) For the purposes of NRS 363A.170, 363B.160, 363C.620, 368A.270, 372.665, 372A.320, 372B.200 and 374.670, an overpayment of a …

NAC 360.490 Claim for credit or refund: Authorization and requirements for filing; action upon approval. (NRS 360.090, 372.725, 374.725) 1. If a taxpayer has overpaid any tax pursuant to chapter 372 or 374 of NRS, or any interest or penalty relating thereto, the taxpayer may file…

NAC 360.492 Provision of credit or refund to customer; resale of returned property. (NRS 360.090, 372.725, 374.725) 1. The retailer shall keep adequate records that document any refund or credit made to a customer. 2. If a retailer credits or refunds to a customer the full sales …

NAC 360.494 Extension of period for filing formal claim. (NRS 360.090, 372.725, 374.725) The taxpayer may submit a formal claim, and any information relating thereto, after the statutory period for filing a claim has elapsed if, before the end of the statutory period, the taxpaye…

NAC 360.496 Appeal of denial of claim. (NRS 360.090, 372.725, 374.725) Except as otherwise provided by specific statute, if the Department denies any claim, the claimant may appeal the decision in the manner provided in NRS 360.245. (Added to NAC by Tax Comm’n by R032-03, eff. 10…

NAC 360.550 Definitions. (NRS 360.090, 360.092) As used in NAC 360.550 to 360.598, inclusive, the words and terms defined in NAC 360.552 to 360.582, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)

NAC 360.552 “Authorized user” defined. (NRS 360.090, 360.092) “Authorized user” means a person who is granted authority by the taxpayer account security administrator to access taxpayer information available on the website of the Department, located at https://www.nevadatax.nv.go…

NAC 360.554 “Automated clearinghouse” and “ACH” defined. (NRS 360.090, 360.092) “Automated clearinghouse” or “ACH” means any federal reserve bank, or an organization established in agreement with the National Automated Clearing House Association, that operates as a clearinghouse …

NAC 360.556 “Automated clearinghouse credit” defined. (NRS 360.090, 360.092) “Automated clearinghouse credit” means an electronic transfer of money cleared through the ACH system that is generated by a person instructing the person’s bank to charge his or her bank account and dep…

NAC 360.558 “Automated clearinghouse debit” defined. (NRS 360.090, 360.092) “Automated clearinghouse debit” means a transaction in which the Department, through its designated vendor, originates an automated clearinghouse transaction debiting a person’s bank account and crediting…

NAC 360.560 “Electronic return” defined. (NRS 360.090, 360.092) “Electronic return” means a tax return that is prepared using computer software and transmitted electronically to the Department and includes all the data entered into a return, statement or other document. (Added to…

NAC 360.562 “Electronic signature” defined. (NRS 360.090, 360.092) “Electronic signature” means a user name attached to or logically associated with a record and executed or adopted by a taxpayer with the intent to sign an electronic return, statement or other document. (Added to…

NAC 360.564 “Electronic transfer of money” defined. (NRS 360.090, 360.092) “Electronic transfer of money” means any transfer of money, other than a transaction initiated by a check, draft or other similar paper instrument, that is initiated through an electronic terminal, compute…

NAC 360.566 “Financial institution” defined. (NRS 360.090, 360.092) “Financial institution” has the meaning ascribed to it in 31 U.S.C. § 5312(a)(2)(A) to (F), inclusive. (Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)