Title 57

NRS 680B.030 General tax on premiums: Annual report by insurer. 1. Each insurer and each formerly authorized insurer with respect to insurance transacted while an authorized insurer and property bondsman shall, on or before March 15 of each year, or within any reasonable extensio…

NRS 680B.032 General tax on premiums: Certain insurers to file quarterly report and make quarterly payment; overpayment of tax. 1. Each insurer which, pursuant to NRS 680B.027, paid or is required to pay a tax of at least $2,000 on net direct premiums and net direct consideration…

NRS 680B.033 General tax on premiums: Computation of tax for factory mutuals. Factory mutuals shall pay the tax imposed by NRS 680B.027 on all gross premiums upon policies on risks located in this state in force on December 31 next preceding, after deducting from the gross direct…

NRS 680B.035 General tax on premiums: Payments by domestic insurers. A domestic insurer doing business in a state in which it is not licensed and to which it does not pay a premium tax, shall report and pay the tax on that business to the State of Nevada as though that business w…

NRS 680B.0352 General tax on premiums: Payment on premiums for travel insurance. 1. An insurer shall pay the tax imposed by NRS 680B.027 on all premiums for travel insurance paid by any of the following persons: (a) A primary policyholder who is a resident of this State. (b) A pr…

NRS 680B.0353 General tax on premiums: Rate and payments by certain risk retention groups. Each risk retention group which is chartered in a state other than this State and which is registered in this State pursuant to NRS 695E.140 to 695E.200, inclusive, shall pay the tax impose…

NRS 680B.0355 Insurer required to provide statement to insureds if portion of premium is attributable to general premium tax; insurer authorized to provide statement to insureds if portion of premium is attributable to annual fees or assessments. 1. If an insurer includes any por…

NRS 680B.036 General tax on premiums: Credit for policies of industrial insurance. 1. Each insurer providing industrial insurance in this state pursuant to chapters 616A to 617, inclusive, of NRS is entitled to a credit against the premium tax paid pursuant to NRS 680B.027 for it…

NRS 680B.0365 General tax on premiums: Credit for qualified equity investments or impact qualified equity investments. Each insurer that makes a qualified equity investment, as defined in NRS 231A.130, or impact qualified equity investment, as defined in NRS 231A.0757, or is allo…

NRS 680B.037 General tax on premiums: Tax in lieu of other taxes; exception. 1. Except as otherwise provided in subsection 2, payment by an insurer of the tax imposed by NRS 680B.027 is in lieu of all taxes imposed by the State or any city, town or county upon premiums or upon in…

NRS 680B.039 General tax on premiums: Penalty. Any insurer that fails to file the report or pay the tax as required by NRS 680B.025 to 680B.039, inclusive, within the time for filing and payment as provided in those sections shall in addition to any other applicable penalty pay a…

NRS 680B.0395 General tax on premiums: Exemption for authorized reinsurer. An insurer who holds a certificate of authority as a reinsurer is exempt from the requirements of NRS 680B.025 to 680B.039, inclusive. (Added to NRS by 1987, 644; A 1995, 470; 1997, 299; 2013, 3456)

NRS 680B.040 Independently procured coverages: Report; tax; penalty. 1. Every insured for whom this State is the home state as defined in NRS 685A.034 who procures or causes to be procured or continues or renews insurance in an unauthorized alien or foreign insurer, or any self-i…

NRS 680B.060 Collection and enforcement of and disputes related to payments of general tax on premiums; deposit of taxes, fees, licenses, fines and charges under Code; exception. 1. The taxes imposed under NRS 680B.027 must be collected by the Department of Taxation and promptly …

NRS 680B.120 Refund of overpayments of fees, charges or taxes. 1. Any person from whom fees, charges or taxes imposed by this Code have been erroneously collected may apply for refund at any time within 1 year after the date such fees, charges or taxes were originally required to…