Title 32

NRS 372A.2858 “Business” defined. [Effective January 1, 2027.] “Business” includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect. (Added to NRS by 2025, 746, effective Januar…

NRS 372A.286 “Person” defined. [Effective January 1, 2027.] “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or a…

NRS 372A.2862 “Seller” defined. [Effective January 1, 2027.] “Seller” includes every person who engages in the business of selling cannabis or cannabis products. As used in this section: 1. “Cannabis product” has the meaning ascribed to it in NRS 678A.120. 2. “Selling” has the me…

NRS 372A.2864 Registration with Department and cannabis tax permit required to engage in or conduct business as seller; application for permit. [Effective January 1, 2027.] 1. In addition to any other permit required by law, before the issuance of a license by the Board pursuant …

NRS 372A.2865 Issuance, assignability and display of cannabis tax permit; explanation of liability for collection and payment of taxes. [Effective January 1, 2027.] 1. Except as otherwise provided in NRS 360.205 and 372A.2867, after compliance with NRS 372A.2864 by an applicant f…

NRS 372A.2867 Revocation or suspension of cannabis tax permit: Procedure; limitation on issuance of new permit; seller authorized to operate until final decision. [Effective January 1, 2027.] 1. Whenever any person fails to comply with any applicable provision of this title relat…

NRS 372A.2868 Prerequisites to judicial review of final order; credit or refund. [Effective January 1, 2027.] 1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final decision of the Nevada Tax Commission pursuant to this chapter, the person must: (a) Pay…

NRS 372A.2869 Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.] If the holder of a license issued by the Board submits to the Board pursuant to NRS 678B.380 a request for a transfer of the license: 1. The holder of the lice…

NRS 372A.290 Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations; certain retail sales exempt. 1. An excise tax is he…

NRS 372A.300 Certification of excess amount collected; credit and refund. If the Department determines that the excise tax on cannabis or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set fort…

NRS 372A.310 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. 1. Except as otherwise provided in NRS 360.235 and 360.395: (a) No refund of the excise tax on cannabis may be allowed unless a claim for refund is filed…

NRS 372A.320 Interest on overpayments; disallowance of interest. 1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of the excise tax on cannabis at the rate set forth in, and in accordance with t…

NRS 372A.330 Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review. 1. Within 30 days after rejecting a claim for refund or credit in whole o…

NRS 372A.340 Standing to file petition for judicial review; failure to file petition constitutes waiver. 1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other t…

NRS 372A.350 Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected. 1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to …

NRS 372A.360 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 372A.370 Prohibited acts; penalty. 1. A person shall not, with intent to defraud the State or evade payment of the excise tax on cannabis or any part of the tax: (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement i…

NRS 372A.380 Remedies of State are cumulative. The remedies of the State provided for in NRS 372A.200 to 372A.380, inclusive, 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 o…

NRS 372B.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372B.015 to 372B.090, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2015, 2605; A 2017, 4471)

NRS 372B.015 “Autonomous vehicle network company” defined. “Autonomous vehicle network company” has the meaning ascribed to it in NRS 706B.030. (Added to NRS by 2017, 4471)

NRS 372B.020 “Certificate holder” defined. “Certificate holder” has the meaning ascribed to it in NRS 706.8813. (Added to NRS by 2015, 2605)

NRS 372B.030 “Common motor carrier of passengers” defined. “Common motor carrier of passengers” has the meaning ascribed to it in NRS 706.041. (Added to NRS by 2015, 2605)

NRS 372B.040 “Driver” defined. “Driver” has the meaning ascribed to it in NRS 706A.040. (Added to NRS by 2015, 2605)

NRS 372B.050 “Operator” defined. “Operator” has the meaning ascribed to it in NRS 706.101. (Added to NRS by 2015, 2605)

NRS 372B.060 “Taxicab” defined. “Taxicab” has the meaning ascribed to it in NRS 706.8816. (Added to NRS by 2015, 2605)

NRS 372B.070 “Taxpayer” defined. “Taxpayer” means: 1. An autonomous vehicle network company; 2. A common motor carrier of passengers; 3. A taxicab; or 4. A transportation network company. (Added to NRS by 2015, 2605; A 2017, 4471)

NRS 372B.080 “Transportation network company” defined. “Transportation network company” has the meaning ascribed to it in NRS 706A.050. (Added to NRS by 2015, 2605)

NRS 372B.090 “Transportation services” defined. “Transportation services” has the meaning ascribed to it in NRS 706A.060. (Added to NRS by 2015, 2605) ADMINISTRATION

NRS 372B.100 Applicability of chapter 360 of NRS. The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed…

NRS 372B.110 Regulations. The Department shall adopt all necessary regulations to carry out the provisions of this chapter. (Added to NRS by 2015, 2606)

NRS 372B.120 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 372B.130 Examination of records by Department. To verify the accuracy of any return filed by a taxpayer or, if no return is filed, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers…

NRS 372B.140 Imposition and amount of tax on transportation network companies. 1. In addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the use of a digital network or software application service of a transportation netwo…

NRS 372B.145 Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer. 1. In addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the use of a dispatch center, software a…

NRS 372B.150 Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer. 1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imp…

NRS 372B.160 Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer. 1. Except as otherwise provided in subsection 2 and in addition to any other fee or assessment imposed pursuant to this chapter, an excise tax is hereby imposed on the connection, whe…

NRS 372B.170 Deposit of amounts received by State Treasurer. The State Treasurer shall deposit any money the State Treasurer receives from the Department pursuant to NRS 372B.140, 372B.150 or 372B.160: 1. For the first $5,000,000 of the combined amount of such money received in e…

NRS 372B.180 Certification of excess amount collected; credit and refund. If the Department determines that any of the excise taxes imposed by this chapter or any penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Depa…

NRS 372B.190 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. 1. Except as otherwise provided in NRS 360.235 and 360.395: (a) No refund of any of the excise taxes imposed by this chapter may be allowed unless a clai…

NRS 372B.200 Interest on overpayments; disallowance of interest. 1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any of the excise taxes imposed by this chapter at the rate set forth in, and…

NRS 372B.210 Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review. 1. Within 30 days after rejecting a claim for refund or credit in whole o…

NRS 372B.220 Standing to file petition for judicial review; failure to file petition constitutes waiver. 1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other t…

NRS 372B.230 Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected. 1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to …

NRS 372B.240 Injunction or other process to prevent collection of taxes 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 co…

NRS 372B.250 Prohibited acts; penalty. 1. A person shall not, with intent to defraud the State or evade payment of the excise taxes imposed by this chapter or any part of the taxes: (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or f…

NRS 372B.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…