Nevada Administrative Code

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 360.469 and 360.470 have the meanings ascribed to them in those sections. (Added to NAC by Comm’n on Econ. Development b…

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, 363B 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 Office of Economic Development; certificate of eligibility upon approval. (NRS 360.750, 361.0687, 363B.120, 374.357, 701A.210) 1. To apply for a partial abatement, a person must submit an application to the Office of Ec…

NAC 360.474 Factors considered by Office of Economic Development. (NRS 360.750, 361.0687, 363B.120, 374.357, 701A.210) 1. The Office of Economic Development will consider an application for a partial abatement if the goals of the applicant are consistent with the goals of the Off…

NAC 360.4743 Property tax: Percentage, duration and commencement of abatement; certificate of eligibility. (NRS 360.750, 361.0687, 701A.210) 1. Except as otherwise provided in NRS 361.0687 or 701A.210, the Office of Economic Development may not approve a partial abatement pursuan…

NAC 360.4745 Modified business tax: Applicability of partial abatement. (NRS 360.750, 363B.120) A partial abatement of the taxes imposed pursuant to chapter 363B of NRS that is approved by the Office of Economic Development for an expanded business: 1. Applies only to the taxes d…

NAC 360.475 Modified 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, 363B.120) 1. For the purposes of NRS 360.225, to determine eligibility for a partial abatem…

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 Office of Economic Development for a partial abatement of the taxes imposed pursuant to chapter 374 of NRS, the period of abatement beg…

NAC 360.4765 Minimum period of employment of required number of employees. (NRS 360.750, 363B.120, 374.357) If the Office of Economic Development approves an application for a partial abatement of the taxes imposed pursuant to chapter 363B or 374 of NRS, the applicant must employ…

NAC 360.477 Refund upon approval of application. (NRS 360.750, 363B.120, 374.357) 1. If the Office of Economic Development approves an application for a partial abatement of the taxes imposed pursuant to chapter 363B of NRS, the applicant is eligible for a refund of any taxes imp…

NAC 360.4775 Determination of tax owed upon failure to continue to meet requirements; appeal. (NRS 360.750, 363B.120, 374.357) 1. If the Department finds that a business for which the Office of Economic Development has approved an application for a partial abatement of the taxes …

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)

NAC 360.568 “NevadaTax access code” defined. (NRS 360.090, 360.092) “NevadaTax access code” means a personal identification number issued to a person by the Department that allows the person to become a website user and to access and file tax information online at https://www.nev…

NAC 360.570 “Permit” defined. (NRS 360.090, 360.092) “Permit” means one or more tax licenses or registrations obtained from the Department by completing and submitting a Nevada Business Registration by mailing or delivering it to the Department or by completing the Nevada Busines…

NAC 360.572 “Security access” defined. (NRS 360.090, 360.092) “Security access” means the ability of a taxpayer or a taxpayer account security administrator to access the taxpayer’s online account, conduct online transactions, designate authorized users, specify the level of acce…

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’…