Title 32

NRS 360.895 Duty of Office of Economic Development to prepare and submit certain reports; contents of reports. [Effective through June 30, 2032.] 1. The Office of Economic Development shall, on or before October 1 of each year, prepare and submit to the Governor and to the Direct…

NRS 360.896 Governing body of county, city or fire protection district authorized to grant abatement of permitting fees or licensing fees to participants in qualified project located in county, city or fire protection district. [Effective through June 30, 2032.] 1. For the purpos…

NRS 360.900 Definitions. [Effective through June 30, 2036.] As used in NRS 360.900 to 360.980, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.905 to 360.940, inclusive, have the meanings ascribed to them in those sections. (Added to NRS b…

NRS 360.905 “Capital investment” defined. [Effective through June 30, 2036.] “Capital investment” means all costs and expenses incurred by the participants in a qualified project in connection with the acquisition, construction, installation and equipping of the qualified project…

NRS 360.910 “Employer excise taxes” defined. [Effective through June 30, 2036.] “Employer excise taxes” means the taxes imposed on the wages paid by an employer pursuant to chapter 363A or 363B of NRS. (Added to NRS by 2014, 28th Special Session, 12)

NRS 360.915 “Lead participant” defined. [Effective through June 30, 2036.] “Lead participant” means the participant designated by the participants in a project as the lead participant in an application submitted pursuant to NRS 360.945. (Added to NRS by 2014, 28th Special Session…

NRS 360.920 “Local sales and use taxes” defined. [Effective through June 30, 2036.] “Local sales and use taxes” means only the taxes imposed pursuant to chapter 377 of NRS on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored,…

NRS 360.925 “Participant” defined. [Effective through June 30, 2036.] “Participant” means a business which operates within the geographic boundaries of a project site and which contributes to or participates in the project. (Added to NRS by 2014, 28th Special Session, 13)

NRS 360.930 “Project” defined. [Effective through June 30, 2036.] “Project” means a project undertaken by a business or group of businesses: 1. Located within the geographic boundaries of a single project site in this State; and 2. Engaged in a common business purpose or industry…

NRS 360.935 “Property taxes” defined. [Effective through June 30, 2036.] “Property taxes” means any taxes levied by the State or a local government pursuant to the provisions of chapter 361 of NRS. (Added to NRS by 2014, 28th Special Session, 13)

NRS 360.940 “Qualified project” defined. [Effective through June 30, 2036.] “Qualified project” means a project which the Office of Economic Development determines meets all the requirements set forth in subsections 2, 3 and 4 of NRS 360.945. (Added to NRS by 2014, 28th Special S…

NRS 360.945 Submittal of application on behalf of project; contents of application; provision of additional documentation; confidentiality of information related to negotiation of agreements to defray cost of local government services and infrastructure. [Effective through June 3…

NRS 360.950 Consideration of application by Office of Economic Development; notice of application to certain local governmental entities; designation of representative of certain local governmental entities; public meeting required; requirements for notice of public meeting; appr…

NRS 360.955 Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project. [Effective through June 30, 2036.] 1. If the Office of Economic…

NRS 360.960 Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.] 1. Except as otherwise provided in this section, the Office of Economic Development shall not approve transferable tax credits:…

NRS 360.965 Approval of application for abatement of taxes; duration of abatement; issuance of document certifying abatement of sales and use taxes. [Effective through June 30, 2036.] 1. If the Office of Economic Development approves an application for an abatement of property ta…

NRS 360.970 Duty of lead participant to provide records to verify eligibility for transferable tax credits and abatements of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or c…

NRS 360.975 Duty of Office of Economic Development to prepare and submit certain reports; content of reports. [Effective through June 30, 2036.] 1. The Office of Economic Development shall, on or before October 1 of each year, prepare and submit to the Governor and to the Directo…

NRS 360.980 Governing body of county, city or fire protection district authorized to grant abatement of permitting fees or licensing fees to participants in qualified project located in county, city or fire protection district. [Effective through June 30, 2036.] 1. For the purpos…

NRS 360.981 Definitions. As used in NRS 360.981 to 360.992, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.982 to 360.988, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2015, 29th Special Session, 29)

NRS 360.982 “Economic development financing agreement” defined. “Economic development financing agreement” means an economic development financing proposal that is approved by the Executive Director of the Office pursuant to NRS 360.990. (Added to NRS by 2015, 29th Special Sessio…

NRS 360.983 “Economic development financing proposal” defined. “Economic development financing proposal” means an economic development financing proposal submitted to the Office by the governing body of a local government pursuant to NRS 360.989. (Added to NRS by 2015, 29th Speci…

NRS 360.984 “Infrastructure project” defined. “Infrastructure project” includes, without limitation, a drainage project, an electrical project, a rail project, a sanitary sewer project, a transportation project, a fire protection project, a wastewater project and a water project.…

NRS 360.985 “Lead participant” defined. “Lead participant” means a lead participant as that term is defined in NRS 360.883 or 360.915. (Added to NRS by 2015, 29th Special Session, 29)

NRS 360.986 “Local government” defined. “Local government” means a city or a county. (Added to NRS by 2015, 29th Special Session, 29)

NRS 360.987 “Office” defined. “Office” means the Office of Economic Development created by NRS 231.043. (Added to NRS by 2015, 29th Special Session, 29)

NRS 360.988 “Qualified project” defined. “Qualified project” means a qualified project as that term is defined in NRS 360.888 or 360.940. (Added to NRS by 2015, 29th Special Session, 29)

NRS 360.989 Submittal and contents of economic development financing proposal. 1. If the governing body of a local government: (a) Receives notice that a qualified project is or will be located within the jurisdiction of the local government; and (b) Determines that there is a ne…

NRS 360.990 Approval of economic development financing proposal. 1. Upon receipt of an economic development financing proposal, the Office shall: (a) Request from the State Treasurer a determination of the capacity available under the State’s debt limit; and (b) In consultation w…

NRS 360.991 Issuance of general obligation bonds of State of Nevada to finance infrastructure projects identified in economic development financing agreement; limitation on amount of bonds; proceeds allocated to Office of Economic Development. 1. As soon as practicable after rece…

NRS 360.992 Expedited determination of water rights in area of qualified project. [Effective through June 30, 2036.] 1. If the Executive Director of the Office determines that a qualified project is an economic development priority of the State and that an expedited determination…

NRS 360A.010 “Department” defined. As used in this chapter, “Department” means the Department of Motor Vehicles. (Added to NRS by 1999, 990; A 2001, 2641)

NRS 360A.020 Adoption of regulations by Department. The Department shall adopt: 1. Such regulations as are necessary to carry out the provisions of this chapter. 2. Regulations providing for: (a) The electronic submission of returns to the Department; and (b) The payment to the D…

NRS 360A.032 Citation of NRS 360A.034. NRS 360A.034 may be cited as the Taxpayers’ Bill of Rights for Taxes on Fuels. (Added to NRS by 2005, 22nd Special Session, 130)

NRS 360A.034 Taxpayers’ Bill of Rights for Taxes on Fuels. 1. The Legislature hereby declares that each taxpayer has the right: (a) To be treated by officers and employees of the Department with courtesy, fairness, uniformity, consistency and common sense. (b) To a prompt respons…

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…