Title 32

NRS 360A.036 Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels. The Director of the Department shall cause: 1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on Fuels and a…

NRS 360A.040 Submission of dishonored method of payment. 1. If a check or other method of payment submitted to the Department for payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is returned to the Department or otherwise dishonored …

NRS 360A.050 Extension of time for payment: Interest on amount due. If the Department grants an extension of time for paying any amount required to be paid pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, a person who pays the amount within the period for wh…

NRS 360A.055 Joint and several liability of responsible persons. 1. A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 or who attem…

NRS 360A.060 Penalty for failure to pay within required time. Unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 to this State or a co…

NRS 360A.070 Waiver or reduction of interest or penalty. 1. If the Director of the Department or a hearing officer designated by the Director finds that the failure of a person to make a timely return or payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 44…

NRS 360A.080 Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department. The Department may: 1. Enter into a written agreement with a person who is required to pay the taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 …

NRS 360A.090 Priority of right to receive payments in satisfaction of amounts due. 1. The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 must be satisfied first if: (a) The person is…

NRS 360A.100 Determination of amount due by Department; imposition of penalty and interest. Except as otherwise provided in NRS 366.395: 1. If a person fails to file a return or the Department is not satisfied with the return of any tax or fee required to be paid to the Departmen…

NRS 360A.110 Offsetting of overpayments. 1. Except as otherwise provided in subsection 2, in making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods or …

NRS 360A.120 Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation. If any part of the deficiency for which a deficiency determination is made is because of negligence or intentional disregard of any applicable provision of chapter 365…

NRS 360A.130 Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by…

NRS 360A.140 Notice of determination required; method and effect of service. 1. The Department shall give a person against whom a determination has been made written notice of its determination. 2. The notice may be served personally, mailed or, pursuant to subsection 4, sent by …

NRS 360A.150 Time for provision of notice of determination; service by electronic mail. 1. Except as otherwise provided in subsections 2, 3 and 5, each notice of a deficiency determination issued by the Department must be personally served, mailed or, pursuant to subsection 4, se…

NRS 360A.160 Redetermination: Filing of petition with Department. 1. Any person against whom a deficiency determination is made who believes that the determination is incorrect may petition the Department for a redetermination within 30 days after being served with the notice of …

NRS 360A.170 Redetermination: Contents of petition; payment of uncontested amount; supportive evidence. A petition for redetermination must: 1. Set forth the amount of the determination that is contested and the grounds for requesting a redetermination; and 2. Be accompanied by: …

NRS 360A.180 Redetermination: Consideration by Department; administrative hearing; appeal. 1. If a petition for redetermination is filed within the period prescribed in NRS 360A.160, the Department shall reconsider the determination and, if the person has so requested in the peti…

NRS 360A.190 Redetermination: Authority of Department to change determined amount. The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department befor…

NRS 360A.200 Redetermination: Finality of order by officer of Department. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof. (Added to NRS by 1999, 992)

NRS 360A.210 Redetermination: Prerequisites to judicial review of final order; credit or refund. 1. Before a person may request judicial review pursuant to NRS 233B.130 from a final order of the Department upon a petition for redetermination, the person must: (a) Pay the amount o…

NRS 360A.220 Time for payment of determined amount; penalty for delinquency in payment. 1. The amount specified as deficient in a determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220, inclusive, is due at the time the determination becomes f…

NRS 360A.230 Notice of determination by Department. If the Department believes that the collection of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 will be jeopardized by delay, the Department shall make a determination of t…

NRS 360A.240 Time for payment of amount specified; finality of determination; penalty for delinquent payment. The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed …

NRS 360A.250 Petition for redetermination; deposit of security. A person against whom a determination is made pursuant to NRS 360A.230 may petition for a redetermination. The petition is subject to the requirements of NRS 360A.160 to 360A.220, inclusive, except that the petition …

NRS 360A.260 Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency. 1. If a person who is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C…

NRS 360A.270 Application for entry of judgment: Authority of Department; certificate of delinquency. 1. If, with respect to any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, a person: (a) Fails to pay the tax or fee when due according to his or…

NRS 360A.280 Entry of judgment; service of copy of judgment, application and certificate. The county clerk shall, immediately upon the filing of the application and certificate pursuant to NRS 360A.270, enter a judgment for the State of Nevada against the person liable for the pa…

NRS 360A.290 Execution: Issuance; sales. Execution must issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales must be held under the execution, as provided in chapter 21 of NRS. (Added to NRS by 1999, 995)

NRS 360A.300 Recordation of abstract or copy of judgment; effect and duration of resulting lien. 1. An abstract of the judgment, or a copy thereof, may be recorded in the office of the county recorder of any county. 2. From the time of its recordation, the abstract of the judgmen…

NRS 360A.310 Extension of lien. The lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in the manner provided in this section, be extended by recording in the office of the county recorder an abstract or copy of the judg…

NRS 360A.320 Remedies supplemental; additional requirements unimpaired. The remedies provided for in NRS 360A.270 to 360A.320, inclusive, are intended to supplement any other remedies provided for in this chapter or chapter 365, 366 or 373 of NRS. The provisions of NRS 360A.270 t…

NRS 360A.330 Recordation of certificate of delinquency; effect, duration and extension of resulting lien. 1. If any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is not paid when due, the Department may, within 3 years after the date that the ta…

NRS 360A.340 Release or subordination of lien by Department; effect of certificate for release or subordination. 1. The Department may release all or any portion of the property subject to a lien imposed by the Department or subordinate the lien to other liens and encumbrances if…

NRS 360A.350 Issuance; effect; levy and sale. 1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120: (a) Wit…

NRS 360A.360 Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses. 1. The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upo…

NRS 360A.365 Order to lock and seal business: Grounds for issuance; service; enforcement. 1. If a person: (a) Continues to engage in business in this State without a permit or license as required by chapter 365 or 366 of NRS, or after the license or permit has been suspended or r…

NRS 360A.370 Notice of delinquency and demand to transmit certain assets: Issuance and effect. 1. If a person is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or if a determination has been made against the pers…

NRS 360A.380 Limitation on withholding or transmitting assets. In carrying out the provisions of NRS 360A.370, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of this State. As soon …

NRS 360A.390 Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release. 1. If a person who is liable for any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 sells any po…

NRS 360A.400 Seizure and sale of property by Department. 1. At any time within 3 years after a person has become delinquent in the payment of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, the Department may seize any proper…

NRS 360A.410 Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department. The Department may adopt regulations that prescribe the manner in which a person who does not owe any taxes or fees to the Department…

NRS 360A.420 Sale of seized property: Service and contents of notice. The notice of a sale and the time and place of the sale must be given to the delinquent person in writing at least 10 days before the date set for the sale. The notice must: 1. Include: (a) A description of the…

NRS 360A.430 Sale of seized property: Procedure. 1. At a sale described in NRS 360A.420, the Department shall sell the property in accordance with law and the notice and deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The b…

NRS 360A.440 Sale of seized property: Disposition of excess proceeds. 1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due this State, the Department shall return the excess to the person liable for the amounts and…