Nevada Administrative Code

NAC 360.574 “Signature” defined. (NRS 360.090, 360.092) “Signature” includes an electronic signature. (Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)

NAC 360.576 “Sole proprietor” defined. (NRS 360.090, 360.092) “Sole proprietor” includes a business that is treated as a sole proprietor under the Internal Revenue Code. (Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)

NAC 360.578 “Taxpayer account security administrator” defined. (NRS 360.090, 360.092) “Taxpayer account security administrator” means a person appointed and authorized by a taxpayer to administer security access on the Department’s website, located at https://www.nevadatax.nv.gov…

NAC 360.580 “Transaction fee” defined. (NRS 360.090, 360.092) “Transaction fee” means a per item fee that is set forth in the State’s contract with a third-party electronic services provider for each online transaction that is conducted with the Department. (Added to NAC by Tax C…

NAC 360.582 “Website user” defined. (NRS 360.090, 360.092) “Website user” means a taxpayer who, by way of providing specific information requested by the Department through its website registration process, has obtained a username and password enabling the taxpayer to conduct tra…

NAC 360.584 Applicability of provisions. (NRS 360.090, 360.092) NAC 360.550 to 360.598, inclusive, apply to online registration, filing and payment by electronic transfer of money for taxes, fees, interest, penalties or other charges provided for in chapters 360, 361, 362, 363A, …

NAC 360.586 Taxpayer service center website. (NRS 360.090, 360.092) The Department’s taxpayer service center website, located at https://www.nevadatax.nv.gov/web/ on the World Wide Web, provides taxpayers with the ability to conduct transactions and review tax account information…

NAC 360.588 Online registration with Department. (NRS 360.090, 360.092) 1. To register online with the Department, a person must submit a completed Nevada Business Registration and confirm the registration by clicking on the certification button on the Department’s website. By cl…

NAC 360.590 Taxpayer account security administrator: Responsibility for authorized user. (NRS 360.090, 360.092) A taxpayer account security administrator shall be deemed to have authorized and assumed responsibility for an authorized user accessing the account of the taxpayer and…

NAC 360.592 Electronic filing of documents: Signature. (NRS 360.090, 360.092) 1. To file an electronic return online, a taxpayer, a taxpayer account security administrator or an authorized user must affix the taxpayer’s electronic signature to the taxpayer’s electronic return. Us…

NAC 360.594 Electronic returns; zero returns. (NRS 360.090, 360.092) 1. For each electronic return of taxes, fees, interest, penalties or other charges, a return must be completed and submitted with payment made no later than midnight Pacific Time on the return due date. Online p…

NAC 360.596 Electronic transfers of money. (NRS 360.090, 360.092) 1. An electronic transfer of money must be made by an automated clearinghouse credit or automated clearinghouse debit. 2. A taxpayer is responsible for paying any fees assessed against the taxpayer by the taxpayer’…

NAC 360.598 Maintenance of records by taxpayers. (NRS 360.090, 360.092) Unless a different period of time is prescribed by statute, for each electronic return of taxes, fees, interest, penalties or other charges, the taxpayer shall keep records, receipts, invoices and other perti…

NAC 360.610 Written claim: Executed under oath; contents; action of Department on filing. (NRS 360.090, 360.535) 1. To claim an ownership interest in property transmitted to or seized by the Department pursuant to NRS 360.530, a person who does not owe any tax to the Department m…

NAC 360.612 Administrative hearing: Date of hearing; notice; procedure; notice of findings of fact, conclusions of law and decision; appeal. (NRS 360.090, 360.535) 1. A hearing officer shall conduct an administrative hearing after the Department receives a claim filed pursuant to…

NAC 360.650 Determination of need for adjustment: Requirements for review; notification of local government or special district; annual report of findings. (NRS 360.090, 360.695) 1. To determine whether an adjustment to the amount allocated to a local government or special distri…

NAC 360.700 Contact to schedule appointment; contents of auditor’s letter; period covered by audit; written request for extension of commencement date or estimated completion date; consequences of failure to provide necessary records. (NRS 360.090, 360.232, 360.2915) 1. As soon a…

NAC 360.702 Taxpayer’s reliance on written advice; review of documentation by Director and recommendation to Commission regarding waiver of tax, interest or penalty. (NRS 360.090, 360.093, 360.294) 1. If a taxpayer provides written documentation during an audit that indicates tha…

NAC 360.704 Letter to taxpayer addressing audit issues upon completion of audit. (NRS 360.090) Upon completion of the audit, the Department shall issue a letter to the taxpayer setting forth: 1. The issues reviewed in the audit; 2. The period of time under review for each section…

NAC 360.706 Notice of deficiency determination; petition for redetermination; extension for filing petition; Department review; use of hearing officer; prehearing statement; extension for filing prehearing statement; notice of hearing; withdrawal of petition. (NRS 360.090, 360.35…

NAC 360.720 Definitions. (NRS 360.090, 360.250) As used in NAC 360.720 to 360.736, inclusive, unless the context otherwise requires, the words and terms defined in NAC 360.722, 360.724 and 360.726 have the meanings ascribed to them in those sections. (Added to NAC by Tax Comm’n b…

NAC 360.722 “Auditee” defined. (NRS 360.090, 360.250) “Auditee” means the responsible county officer who is the subject of a performance audit. (Added to NAC by Tax Comm’n by R039-10, eff. 8-13-2010)

NAC 360.724 “Performance audit” defined. (NRS 360.090, 360.250) “Performance audit” means a systematic and objective examination of evidence to provide an independent assessment of the performance of a responsible county officer in carrying out his or her responsibilities relatin…

NAC 360.726 “Responsible county officer” defined. (NRS 360.090, 360.250) “Responsible county officer” means any county assessor, auditor, comptroller, recorder or treasurer or other county officer having any responsibilities relating to the preparation of the assessment roll or t…

NAC 360.728 Periodic conduct of audits by Department; qualifications of employees conducting audits. (NRS 360.090, 360.250) 1. The Department shall periodically conduct performance audits of selected books, accounts and other records of responsible county officers in each county …

NAC 360.730 Duties of responsible county officers and their staff; maintenance of confidentiality by Department. (NRS 360.090, 360.250) 1. Every responsible county officer and member of the staff of a responsible county officer shall: (a) Aid and assist the Department at such tim…

NAC 360.732 Preliminary report of Department; statement of explanation or rebuttal by auditee; presentation and dissemination of final written report. (NRS 360.090, 360.250) 1. The Department shall furnish a copy of the preliminary report of a performance audit to the auditee and…

NAC 360.734 Plan for corrective action: Notification by Commission; submission by auditee; duties of Department. (NRS 360.090, 360.250) 1. The Commission shall notify an auditee of its acceptance of a final written report of a performance audit by the Department that concerns the…

NAC 360.736 Report following submission of plan for corrective action: Duties of auditee and Department; review by Commission. (NRS 360.090, 360.250) 1. Each auditee who submits a plan pursuant to NAC 360.734 shall, within 6 months after the submission of the plan, submit to the …

NAC 360.800 Definitions. (NRS 360.759) As used in NAC 360.800 to 360.865, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.7581 to 360.7586, inclusive, and NAC 360.805 to 360.820, inclusive, have the meanings ascribed to them in those secti…

NAC 360.805 “Certificate of eligibility” defined. (NRS 360.759) “Certificate of eligibility” means a certificate of eligibility for transferable tax credits. (Added to NAC by Office of Economic Dev. by R120-13, eff. 12-23-2013)

NAC 360.810 “Executive Director” defined. (NRS 360.759) “Executive Director” means the Executive Director of the Office. (Added to NAC by Office of Economic Dev. by R120-13, eff. 12-23-2013)

NAC 360.815 “Office” defined. (NRS 360.759) “Office” means the Office of Economic Development. (Added to NAC by Office of Economic Dev. by R120-13, eff. 12-23-2013)

NAC 360.820 “Transferable tax credits” defined. (NRS 360.759) “Transferable tax credits” means transferable tax credits issued by the Office pursuant to NRS 360.759. (Added to NAC by Office of Economic Dev. by R120-13, eff. 12-23-2013)

NAC 360.825 “Other visible media productions” interpreted. (NRS 360.759) For the purposes of determining whether a production is a qualified production pursuant to NRS 360.7586, the Office interprets the term “other visual media productions,” as used in paragraph (m) of subsectio…

NAC 360.830 Certificate of eligibility: Application; priorities for approval; reasons for denial. (NRS 360.759) 1. Transferable tax credits may not be applied to any of the fees and taxes specified in NRS 360.759 unless the Office has issued a certificate of eligibility. 2. To ob…

NAC 360.835 Certificate of eligibility: Duties of Office; hearing; order approving application; factors for determining whether qualified production is in economic interest of State. (NRS 360.759) 1. Upon receipt of a completed application for a certificate of eligibility submitt…

NAC 360.840 Certificate of eligibility: Executive Director may request additional records; certification of audit. (NRS 360.759) 1. The Executive Director may request that an applicant for a certificate of eligibility furnish him or her with copies of any records necessary to ver…

NAC 360.845 Issuance of transferable tax credits; notice of transfer. (NRS 360.759) 1. Within 14 business days after receipt of the audit of the qualified production required by paragraph (c) of subsection 2 of NAC 360.830 and any other financial data, accountings or other inform…

NAC 360.847 Issuance, transfer and application of transferable tax credits: Required notices to Department. (NRS 360.759) 1. If the Office certifies the audit provided by a producer pursuant to paragraph (e) of subsection 3 of NRS 360.759 and determines that all other requirement…

NAC 360.850 Apportionment of transferable tax credits. (NRS 360.759) The Office may apportion the amount of transferable tax credits available in a fiscal year, as determined pursuant to NRS 360.7594, to periods within that fiscal year as the Office deems advisable. (Added to NAC…

NAC 360.855 Calculation of amount of transferable tax credits: Qualified expenditures and production costs eligible to serve as basis for calculation. (NRS 360.759) 1. For the purpose of calculating the amount of transferable tax credits available to an eligible producer pursuant…

NAC 360.860 Calculation of amount of transferable tax credits: Expenditures for wages and salaries. (NRS 360.759) 1. For the purpose of calculating the amount of transferable tax credits available to an eligible producer pursuant to NRS 360.7591 to 360.7594, inclusive, expenditur…

NAC 360.865 Reduction or withholding of credits under certain circumstances; repayment of amount of credits under certain circumstances; circumstances under which Office will not require forfeiture of credits purchased in good faith. (NRS 360.759) 1. In calculating the amount of …

NAC 360.870 Definitions. (NRS 360.090, 360.867) As used in NAC 360.870 to 360.896, inclusive, unless the context otherwise requires, the words and terms defined in NAC 360.875 to 360.886, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Tax Comm’n…

NAC 360.875 “Division” defined. (NRS 360.090, 360.867) “Division” means the Housing Division of the Department of Business and Industry. (Added to NAC by Tax Comm’n by R074-20, eff. 4-11-2022)

NAC 360.880 “Project sponsor” defined. (NRS 360.090, 360.867) “Project sponsor” has the meaning ascribed to it in NRS 360.865. (Added to NAC by Tax Comm’n by R074-20, eff. 4-11-2022)