Title 50

NRS 575.050 Governor authorized to enter into agreements with United States concerning financial aid; Livestock Aid Fund. 1. The Governor may enter into agreements with the United States, its departments or agencies, respecting the granting and extending of financial aid, or any …

NRS 575.060 Impounding and sale by State Department of Agriculture of cattle, horses and mules found in possession of person without evidence of ownership; disposition of proceeds. 1. As used in this section, unless the context otherwise requires, “Department” means the State Dep…

NRS 575.080 Definitions. As used in NRS 575.080 to 575.230, inclusive, unless the context otherwise requires: 1. “Board” means the State Board of Agriculture. 2. “Department” means the State Department of Agriculture. 3. “Livestock” means the animals subject to the taxes levied p…

NRS 575.120 Declaration of average number, kind and classification of livestock and sheep. The Department shall provide a declaration of livestock and sheep on which an owner of livestock or sheep shall declare the average number, kind and classification of all livestock and shee…

NRS 575.130 Provision of declaration to owners of livestock or sheep; administrative penalty for failure to complete declaration. 1. The Department shall provide the declaration to each owner of livestock or sheep listed in its most current report of such owners. 2. An owner of l…

NRS 575.150 Estimation of livestock and sheep owned by persons failing to return declarations; review of completed declarations to determine accuracy; changes; notification of changes and of right to challenge accuracy. 1. Upon receipt of the declaration of livestock and sheep an…

NRS 575.160 Exemption from tax if less than cost of collection. If the Department determines that the amount of tax to be collected from an owner of livestock or sheep is less than the cost of collecting the tax, it may exempt that owner from the tax. (Added to NRS by 1985, 743; …

NRS 575.170 Challenge of report as changed: Filing of statement; review; appeal to State Board of Agriculture. 1. An owner of sheep or livestock who wishes to challenge the accuracy of the report as changed by the Department may, within 15 days after receiving notice of the chang…

NRS 575.180 Approval of report; copy; notification of change resulting from challenge of accuracy. 1. When the report of owners of livestock and sheep is approved by the Department as complete and accurate, the approval must be noted on the report. A copy of the approved report m…

NRS 575.185 Maximum rate of tax; minimum tax; deposit in Livestock Inspection Account. 1. Upon approval of the report of owners of livestock and sheep pursuant to NRS 575.180, the Department shall fix the amount of the annual special tax on each head of the following specified cl…

NRS 575.190 Calculation of total taxes due. Using the tax levies from the Board and from the Department, the Department shall calculate the total taxes due from each owner of livestock or sheep based on the report of owners of livestock or sheep approved by the Department. (Added…

NRS 575.200 Billing of owners; failure to receive bill not excuse from payment. The Department shall mail to each owner of livestock or sheep a bill for the total taxes due from that owner. Failure to receive a tax bill does not excuse the taxpayer from the timely payment of his …

NRS 575.205 Assessment of certain past due special taxes on specified livestock; penalty and interest for failure to pay such taxes; waiver or reduction of interest or penalty; disclosure of waiver or reduction; taxes, penalties and interest constitute lien until paid; inspection…

NRS 575.210 Department to transmit revenue from taxes, penalties and interest to State Controller. Whenever any taxes, or penalties or interest for delinquencies pursuant to NRS 562.175, 575.130 or 575.205 are paid to the Department, the Department shall record the payment and th…

NRS 575.220 Report of certain delinquent taxes. The Department shall report to the Board any taxes delinquent, if the taxes were levied pursuant to NRS 562.170 and 567.110. (Added to NRS by 1985, 744; A 1993, 1762; 1999, 3702; 2001, 1570; 2003, 2164)

NRS 575.230 Payment of delinquent tax required for issuance of brand inspection clearance certificate; notification of collection. A brand inspection clearance certificate described in NRS 562.460 or 565.120 must not be issued for the movement of any sheep or livestock owned by a…