Nevada Administrative Code

NAC 360.195 Advisory opinions: Jurisdiction. (NRS 360.090) Since the Commission’s jurisdiction does not extend to equalization matters, the Director may respond to any request for an advisory opinion as being directed to the Board. [Tax Comm’n, Practice Rule part No. 54, eff. 11-…

NAC 360.200 Advisory opinions: Issuance; appeals. (NRS 360.090) 1. Advisory opinions must: (a) Be written; (b) Include a statement of facts, question, analysis and opinion; (c) Be issued by the Director within 45 days after the filing of the petition unless the Director in writin…

NAC 360.300 Definitions. (NRS 360.090, 360.283) As used in NAC 360.300 to 360.390, inclusive, unless the context otherwise requires, the words and terms defined in NAC 360.305 to 360.355, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Dep’t of T…

NAC 360.305 “Average household size” defined. (NRS 360.283) “Average household size” means the average number of persons in households located in a specified area, calculated by dividing the number of persons living in housing units within the area by the number of occupied housi…

NAC 360.311 “Census” defined. (NRS 360.283) “Census” means a survey in which information is collected from 100 percent of the sample population. (Added to NAC by Dep’t of Taxation, eff. 9-1-89)

NAC 360.315 “City-county ratio” defined. (NRS 360.283) “City-county ratio” means the fraction or percentage of the total population of a county which is located within a certain city within the county. (Added to NAC by Dep’t of Taxation, eff. 9-1-89)

NAC 360.317 “Decennial census ratio” defined. (NRS 360.090, 360.283) “Decennial census ratio” means the fraction or percentage of the total population of a county that is located within a certain incorporated city or unincorporated town within the county which is based on the mos…

NAC 360.320 “Group quarters” defined. (NRS 360.283) “Group quarters” means any living quarters which are not classified as a housing unit. The term includes institutional group quarters such as mental hospitals, homes for the aged and correctional institutions, and noninstitution…

NAC 360.325 “Household” defined. (NRS 360.283) “Household” means the person or persons occupying a housing unit. (Added to NAC by Dep’t of Taxation, eff. 9-1-89)

NAC 360.330 “Housing unit” defined. (NRS 360.283) “Housing unit” means a house, duplex, townhouse, condominium, apartment, mobile home, trailer, group of rooms or a single room occupied as a separate living quarter or, if vacant, intended for occupancy as a separate living quarte…

NAC 360.335 “Housing unit model” defined. (NRS 360.283) “Housing unit model” means a method by which the population of an area is estimated by multiplying the number of occupied housing units in the area by the average household size and adding the product to the total population…

NAC 360.340 “Nevada regression model” defined. (NRS 360.090, 360.283) “Nevada regression model” means a method, as determined by the Department and the demographer employed by the Department, by which the population of an area is estimated using population as a dependent variable…

NAC 360.345 “On-site count” defined. (NRS 360.283) “On-site count” means a census conducted door to door in a specified area to count the total number of dwelling units, by type, the number of occupied dwelling units and the total population, including the population of group qua…

NAC 360.350 “Separate living quarters” defined. (NRS 360.283) “Separate living quarters” means an accommodation in which a single family, one person, two or more families or any other group of persons live and eat separately from any other persons in the building in which the liv…

NAC 360.352 “Town-county ratio” defined. (NRS 360.090, 360.283) “Town-county ratio” means the fraction or percentage of the total population of a county that is located within a certain unincorporated town within the county. (Added to NAC by Tax Comm’n by R102-98, eff. 11-20-98)

NAC 360.355 “Vacancy rate” defined. (NRS 360.283) “Vacancy rate” means the average percentage of unoccupied housing units over a given period in a specified area. (Added to NAC by Dep’t of Taxation, eff. 9-1-89)

NAC 360.360 Use of table of residence rules issued by Bureau of the Census. (NRS 360.283) When appropriate, the Department and the demographer employed by the Department will use the table of residence rules issued by the Bureau of the Census to determine residence. (Added to NAC…

NAC 360.365 Determination of estimates for State and counties. (NRS 360.090, 360.283) 1. Except as otherwise provided in this section or NAC 360.375, estimates of the population of this State and its counties must be determined by averaging on an equal basis the results of the Ne…

NAC 360.367 Determination of estimates for townships. (NRS 360.090, 360.283) Estimates of the population of townships must be determined by using any one or more of the following: 1. Population counts prepared by the Bureau of the Census; 2. Estimates of the population of incorpo…

NAC 360.368 Determination of estimates for unincorporated towns. (NRS 360.090, 360.283) 1. Except as otherwise provided in this section or NAC 360.375, the estimate of the population of an unincorporated town must be determined by using the town-county ratio for the unincorporate…

NAC 360.370 Determination of estimates for incorporated cities. (NRS 360.090, 360.283) 1. Except as otherwise provided in this section or NAC 360.375, the estimate of the population of an incorporated city must be determined by using the city-county ratio for the incorporated cit…

NAC 360.373 Use of population count from decennial census. (NRS 360.090, 360.283) 1. When the Bureau of the Census conducts a decennial census in this State, the population count from the decennial census may replace the estimates of populations calculated pursuant to NAC 360.365…

NAC 360.375 Use of on-site count. (NRS 360.090, 360.283) 1. An on-site count of persons in an incorporated city, unincorporated town or county may replace estimates of populations calculated pursuant to NAC 360.365, 360.368 and 360.370 if the count is conducted in the manner spec…

NAC 360.377 Use of population count from special census. (NRS 360.090, 360.283) 1. If the Bureau of the Census conducts a special census in this State, the population count from the special census may replace the estimates of populations calculated pursuant to NAC 360.365, 360.36…

NAC 360.380 Accommodations included in inventory of housing units. (NRS 360.283) 1. Occupied and vacant housing units must be included in the inventory of housing units. A boat, tent, van, cave or other similar accommodation must be included only if it is occupied by a person as …

NAC 360.385 Classification of housing units as occupied or vacant. (NRS 360.283) 1. All housing units must be classified as occupied or vacant. 2. A housing unit must be classified as occupied if a person or persons are living in it as their usual place of residence or are only t…

NAC 360.390 Estimate for county, incorporated city or unincorporated town: Distribution by demographer; petition to revise; revised estimates. (NRS 360.090, 360.283) 1. The demographer employed by the Department shall distribute to the designated representative of each county, in…

NAC 360.395 Amount of penalty for late payment. (NRS 360.090, 360.093, 360.417) The penalty imposed pursuant to NRS 360.417 for the late payment of tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372A, 377, 377A, 444A or 585 of NRS or any fee provided for in NRS…

NAC 360.396 Waiver or reduction of penalty or interest for late payment. (NRS 360.090, 360.093, 360.294, 360.417, 360.419) 1. The Department shall waive or reduce a penalty or interest, or both, for a late payment if the total penalty and interest for the late payment is $15 or l…

NAC 360.397 Request for waiver or reduction of penalty or interest: Generally. (NRS 360.090, 360.419) 1. Except as otherwise provided in NAC 360.398 and 363C.250, a taxpayer or the taxpayer’s agent may request the waiver or reduction of the penalty or interest, or both, by submit…

NAC 360.398 Request for waiver or reduction of penalty or interest in conjunction with petition for redetermination. (NRS 360.090, 360.419) 1. If a notice of a deficiency determination has been issued by the Department pursuant to NRS 360.350, a taxpayer who files a petition for …

NAC 360.401 Acceptance of late return filed after deficiency determination is proposed. (NRS 360.090) The acceptance by the Department of a late filed return may not be construed as a settlement or other resolution of the proposed deficiency determination pursuant to NRS 360.360 …

NAC 360.410 Dishonored checks; returned checks. (NRS 360.090, 360.238) 1. Except as otherwise provided in subsection 3, a check which was tendered within the due date prescribed by law but subsequently dishonored after the due date does not constitute timely payment. 2. Checks re…

NAC 360.425 Application by minor for business license or seller’s permit: Documentation of responsibility. (NRS 360.090, 364A.130, 372.125, 374.130) Unless the applicant provides to the Department a decree of emancipation issued to the applicant pursuant to NRS 129.080 to 129.140…

NAC 360.430 Liability of successor or purchaser of business or stock of goods. (NRS 360.090, 360.525) 1. The requirement in NRS 360.525 that a successor or purchaser of a business or stock of goods withhold a sufficient amount of the purchase price to cover the tax liability of t…

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; requirements for tax liability to be considered voluntarily disclosed. (NRS 360.090) 1. If a taxpayer fails to file a return as required by the applicable provisions of chapter 360, 360B, 362, 363A, 363B, 363C, 363D, 369, 370, 372…

NAC 360.444 Circumstances under which Department will not consider tax liability as being voluntarily disclosed. (NRS 360.090) The Department shall 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; notice of assessment to taxpayer; payment or appeal of assessment; authority to request waiver of penalty and interest. (NRS 360.090, 360.300) 1. If the Department determines that the taxpayer has complied with the …

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)