Title 32

NRS 363A.050 “Financial institution” defined. 1. Except as otherwise provided in subsection 2, “financial institution” means: (a) An institution licensed, registered or otherwise authorized to do business in this State pursuant to the provisions of title 55 of NRS or chapter 604A…

NRS 363A.060 “Taxpayer” defined. “Taxpayer” means any person liable for a tax imposed by this chapter. (Added to NRS by 2003, 20th Special Session, 135) ADMINISTRATION

NRS 363A.070 Duties of Department. The Department shall: 1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes. 2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the S…

NRS 363A.080 Maintenance and availability of records of taxpayer; penalty. 1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of …

NRS 363A.090 Examination of records by Department; payment of expenses of Department for examination of records outside State. 1. To verify the accuracy of any return filed or, if no return is filed by a taxpayer, to determine the amount required to be paid, the Department, or an…

NRS 363A.120 Excise tax on banks: Imposition, amount and payment; filing of return. 1. There is hereby imposed an excise tax on each bank at the rate of $1,750 for each branch office maintained by the bank in this State in excess of one branch office maintained by the bank in eac…

NRS 363A.130 Payroll tax: Imposition, amount and payment; filing of return; credits. 1. Except as otherwise provided in NRS 360.203, there is hereby imposed an excise tax on each employer at the rate of 2 percent of the wages, as defined in NRS 612.190, paid by the employer durin…

NRS 363A.135 Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees. 1. Except as otherwise provided in subsection 2, an employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant…

NRS 363A.137 Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts. 1. An employer is entitled to a credit against the excise tax imposed on the employer pursuant to NRS 363A.130 if: (a) The employer makes a contri…

NRS 363A.139 Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program. 1. Any taxpayer who is required to pay a tax pursuant to NRS 363A.130 may receive a credit against the tax otherwise due for any donation of money…

NRS 363A.140 Extension of time for payment; payment of interest during period of extension. Upon written application made before the date on which payment must be made, the Department may for good cause extend by 30 days the time within which a taxpayer is required to pay a tax i…

NRS 363A.150 Certification of excess amount collected; credit and refund. If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the record…

NRS 363A.160 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim. 1. Except as otherwise provided in NRS 360.235 and 360.395: (a) No refund may be allowed unless a claim for it i…

NRS 363A.170 Interest on overpayments; disallowance of interest. 1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and…

NRS 363A.180 Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. 1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any cour…

NRS 363A.190 Action for refund: Period for commencement; venue; waiver. 1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the clai…

NRS 363A.200 Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant. 1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallow…

NRS 363A.210 Allowance of interest in judgment for amount illegally collected. In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of cr…

NRS 363A.220 Standing to recover. A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other th…

NRS 363A.230 Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. 1. The Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent ju…

NRS 363A.240 Cancellation of illegal determination. 1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize…

NRS 363A.250 Prohibited acts; penalty. 1. A person shall not: (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration with intent to defraud the State or to evade payment of a tax or any part of…

NRS 363A.260 Remedies of State are cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for w…