Title 32

NRS 360.030 Limitations on appointment of commissioners; terms; removal from office. 1. Not more than five of the eight commissioners may be: (a) Appointed from any one county in this State. (b) Of the same political party. 2. After the initial terms, members serve terms of 4 yea…

NRS 360.050 Compensation of commissioners. 1. The Chair of the Nevada Tax Commission is entitled to receive an annual salary of $27,500. 2. Except as otherwise provided in NRS 360.010, each of the other commissioners is entitled to receive an annual salary of $20,000. [16:177:191…

NRS 360.070 Location of office of Nevada Tax Commission. The Nevada Tax Commission shall keep its office at Carson City. [Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]—(NRS A 2011, 324)

NRS 360.080 Quorum; voting by commissioners. 1. Five members shall constitute a quorum for the transaction of business. 2. The Chair and each of the commissioners have a vote upon all matters which come before the Nevada Tax Commission. [Part 1:177:1917; A 1919, 230; 1927, 332; 1…

NRS 360.090 Adoption of regulations by Nevada Tax Commission governing business of Commission and Department. In addition to the other duties prescribed by title 32 of NRS, the members of the Nevada Tax Commission shall prescribe regulations for carrying on the business of the Ne…

NRS 360.092 Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money. The Nevada Tax Commission shall adopt regulations providing for: 1. The electronic submission of…

NRS 360.093 Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties. The Nevada Tax Commission shall adopt regulations to carry out the provisions of NRS 360.294 and 360.417. (…

NRS 360.095 Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission. In the adoption of regulations, policies of enforcement, and policies for auditing of taxpayers, with respect to all taxes and fees for who…

NRS 360.100 Annual report by Department; statements to be furnished to Governor. The Department shall: 1. On or before January 15 of each year, prepare and publish a report that shows the transactions and proceedings of the Department which took place during the immediately prece…

NRS 360.105 Submission of proposed budget and legislation of Department to Nevada Tax Commission. During January of each odd-numbered year, the Department shall submit to the Nevada Tax Commission, at a meeting of the Commission, a copy of the proposed budget for the Department f…

NRS 360.120 Department of Taxation: Creation; head of Department; Executive Director. 1. The Department of Taxation is hereby created. 2. The head of the Department is the Nevada Tax Commission. The Chief Administrative Officer of the Department is the Executive Director, who is …

NRS 360.130 Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers. 1. The Executive Director shall: (a) Keep audio recordings or transcripts of all meetings and full and correct records of all transactions and procee…

NRS 360.133 Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins. 1. The Executive Director shall prepare or cause to be prepared technical bulletins to educate the public on: (a) Issues related to their businesses and the taxes administ…

NRS 360.137 Duty of Executive Director to submit tax expenditure report; contents; requests for information. 1. On or before November 10 of each even-numbered year, the Executive Director shall submit a tax expenditure report to the Governor and the Director of the Legislative Co…

NRS 360.140 Organization of Department; hiring and assignment of employees. 1. The Executive Director shall organize the work of the Department in such a way as to secure maximum efficiency in the conduct of the Department and make possible a definite placing of responsibility. T…

NRS 360.142 Investigation of background and personal history of employees and contractors of Department. 1. The Department shall secure from appropriate law enforcement agencies information on the background and personal history of a prospective employee or prospective contractor…

NRS 360.145 Employees of Department: Evaluation on basis of assessments or collections prohibited. The Department shall not evaluate an employee of the Department on the basis of assessments or collections from taxpayers. (Added to NRS by 1991, 1581)

NRS 360.200 General powers of Department. The Department may exercise the specific powers enumerated in this chapter and, except as otherwise provided by law, may exercise general supervision and control over the entire revenue system of the State including the administration of …

NRS 360.203 Reduction of rate of certain taxes on business under certain circumstances; duties of Department. 1. Except as otherwise provided in subsection 4, on or before September 30 of each even-numbered year, the Department shall determine the combined revenue from the taxes …

NRS 360.205 Power of Department to deny license, registration or permit to applicant who is liable to Department. The Department may refuse to issue or renew any license, registration or permit it is authorized to issue pursuant to the provisions of this title if the applicant fo…

NRS 360.210 Power of Department to appraise and assess property. The Department has the original power of appraisal and assessment of all property mentioned in NRS 361.320. [Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1648)

NRS 360.215 Powers and duties of Department regarding county assessors, assessment procedures and equalization. The Department: 1. May assist the county assessors in appraising property within their respective counties which the ratio study shows to be in need of reappraisal. 2. …

NRS 360.217 Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts. 1. The Department shall adopt regulations to implement the provisions of NRS 363A.137 and 363B.117. 2. The regulati…

NRS 360.220 Duty of Department to require local governments to submit fiscal information. The Department shall require governing bodies of local governments, as defined in NRS 354.474, to submit a budget estimate of the local government expenses and income for the current year, a…

NRS 360.225 Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development. 1. During the course of an investigation undertaken pursuant to NRS 360.130 of a person claiming: (a) A partial abatement of …

NRS 360.230 Duty of Department to investigate property escaping taxation and require placement on tax roll. The Department shall: 1. Diligently investigate any class or kind of property believed to be escaping just taxation. In pursuance thereof, the Department may examine the bo…

NRS 360.231 Authority of Department to deliver notices, decisions and other written communications by electronic means; delivery by mail to person who opts out of delivery by electronic means. 1. Except as otherwise provided by specific statute, the Department may deliver by elec…

NRS 360.232 Audits by Department: Notification of taxpayer and extension of date for completion. 1. If an audit is conducted by the Department pursuant to the provisions of this title, the date on which the audit will be completed must be included in the notice to the taxpayer th…

NRS 360.233 Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law. If an officer, employee or agent of the Department determines that a taxpayer is entitled to an exemption or has been taxed or asse…

NRS 360.235 Refund or credit to taxpayer after audit. Except as otherwise required in NRS 361.485, any amount determined to be refundable by the Department after an audit must be refunded or credited to any amount due from the taxpayer. (Added to NRS by 1983, 474; A 2001, 1538)

NRS 360.236 Overpayments: Credit against other amounts due required before any refund. Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this …

NRS 360.238 Department may charge fee for returned checks. The Department may charge a person a fee of $25 for each check returned to the Department because the person had insufficient money or credit with the drawee to pay the check or because the person stopped payment on the c…

NRS 360.240 Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses. 1. The Department shall have the power to summon witnesses to appear and testify on any subject material to its responsibilities under this title…

NRS 360.245 Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decisions on appeal. 1. Excep…

NRS 360.247 Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection of confidentiality and liability for disclosure of information. 1. Except as o…

NRS 360.250 Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections. 1. The Nevada Tax Commission shall adopt genera…

NRS 360.255 Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities. 1. Except as otherwise provided in this section and NRS 239.0115, 360.250 and 607.217, the records and files of the Department con…

NRS 360.260 Power of Nevada Tax Commission to institute and instigate action and prosecution. 1. The Nevada Tax Commission shall have the power to direct what proceedings, actions or prosecutions shall be instituted to support the law. 2. The Nevada Tax Commission may call upon t…

NRS 360.261 Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes. Not later than 30 days after the Department or the Nevada Tax Commission makes a finding or ruling, or enters into an agreement with a retailer pr…

NRS 360.262 Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due. 1. Except as otherwise provided in this section or directed by the Nevada Tax Commission and notwithstanding any other provision of law, the Department is not require…

NRS 360.263 Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations. 1. The Nevada Tax Commission may enter into a compromise with a taxpayer concerning the liability of the taxpayer for any tax, contribution, premium, fee, int…

NRS 360.264 Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts. 1. On or before January 15 of each year, the Department shall prepare and furnish to the Nevada Tax Commission a report that shows all money ow…

NRS 360.265 Power of Nevada Tax Commission regarding uncollectible debts. The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if…

NRS 360.270 Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department. The enumeration of the powers in NRS 360.200 to 360.265, inclusive, shall not be considered as excluding the exercise of any necessary and proper power and authority of…

NRS 360.271 Deposit of money received by Department in lieu of surety bond. All money which the Department receives in lieu of a surety bond from any dealer, importer or other person to meet a prerequisite for the issuance of a license or to comply with a provision of this title …

NRS 360.278 Authority to engage service of armored car. The Department and the State Board of Finance may enter into contracts for armored car service or engage such service where necessary to transport to the designated banks or credit unions any money collected in the offices o…