Title 32

NRS 360A.170 Redetermination: Contents of petition; payment of uncontested amount; supportive evidence. A petition for redetermination must: 1. Set forth the amount of the determination that is contested and the grounds for requesting a redetermination; and 2. Be accompanied by: …

NRS 360A.180 Redetermination: Consideration by Department; administrative hearing; appeal. 1. If a petition for redetermination is filed within the period prescribed in NRS 360A.160, the Department shall reconsider the determination and, if the person has so requested in the peti…

NRS 360A.190 Redetermination: Authority of Department to change determined amount. The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department befor…

NRS 360A.200 Redetermination: Finality of order by officer of Department. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof. (Added to NRS by 1999, 992)

NRS 360A.210 Redetermination: Prerequisites to judicial review of final order; credit or refund. 1. Before a person may request judicial review pursuant to NRS 233B.130 from a final order of the Department upon a petition for redetermination, the person must: (a) Pay the amount o…

NRS 360A.220 Time for payment of determined amount; penalty for delinquency in payment. 1. The amount specified as deficient in a determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220, inclusive, is due at the time the determination becomes f…

NRS 360A.230 Notice of determination by Department. If the Department believes that the collection of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 will be jeopardized by delay, the Department shall make a determination of t…

NRS 360A.240 Time for payment of amount specified; finality of determination; penalty for delinquent payment. The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed …

NRS 360A.250 Petition for redetermination; deposit of security. A person against whom a determination is made pursuant to NRS 360A.230 may petition for a redetermination. The petition is subject to the requirements of NRS 360A.160 to 360A.220, inclusive, except that the petition …

NRS 360A.260 Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency. 1. If a person who is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C…

NRS 360A.270 Application for entry of judgment: Authority of Department; certificate of delinquency. 1. If, with respect to any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, a person: (a) Fails to pay the tax or fee when due according to his or…

NRS 360A.280 Entry of judgment; service of copy of judgment, application and certificate. The county clerk shall, immediately upon the filing of the application and certificate pursuant to NRS 360A.270, enter a judgment for the State of Nevada against the person liable for the pa…

NRS 360A.290 Execution: Issuance; sales. Execution must issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales must be held under the execution, as provided in chapter 21 of NRS. (Added to NRS by 1999, 995)

NRS 360A.300 Recordation of abstract or copy of judgment; effect and duration of resulting lien. 1. An abstract of the judgment, or a copy thereof, may be recorded in the office of the county recorder of any county. 2. From the time of its recordation, the abstract of the judgmen…

NRS 360A.310 Extension of lien. The lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in the manner provided in this section, be extended by recording in the office of the county recorder an abstract or copy of the judg…

NRS 360A.320 Remedies supplemental; additional requirements unimpaired. The remedies provided for in NRS 360A.270 to 360A.320, inclusive, are intended to supplement any other remedies provided for in this chapter or chapter 365, 366 or 373 of NRS. The provisions of NRS 360A.270 t…

NRS 360A.330 Recordation of certificate of delinquency; effect, duration and extension of resulting lien. 1. If any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is not paid when due, the Department may, within 3 years after the date that the ta…

NRS 360A.340 Release or subordination of lien by Department; effect of certificate for release or subordination. 1. The Department may release all or any portion of the property subject to a lien imposed by the Department or subordinate the lien to other liens and encumbrances if…

NRS 360A.350 Issuance; effect; levy and sale. 1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120: (a) Wit…

NRS 360A.360 Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses. 1. The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upo…

NRS 360A.365 Order to lock and seal business: Grounds for issuance; service; enforcement. 1. If a person: (a) Continues to engage in business in this State without a permit or license as required by chapter 365 or 366 of NRS, or after the license or permit has been suspended or r…

NRS 360A.370 Notice of delinquency and demand to transmit certain assets: Issuance and effect. 1. If a person is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or if a determination has been made against the pers…

NRS 360A.380 Limitation on withholding or transmitting assets. In carrying out the provisions of NRS 360A.370, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of this State. As soon …

NRS 360A.390 Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release. 1. If a person who is liable for any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 sells any po…

NRS 360A.400 Seizure and sale of property by Department. 1. At any time within 3 years after a person has become delinquent in the payment of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, the Department may seize any proper…

NRS 360A.410 Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department. The Department may adopt regulations that prescribe the manner in which a person who does not owe any taxes or fees to the Department…

NRS 360A.420 Sale of seized property: Service and contents of notice. The notice of a sale and the time and place of the sale must be given to the delinquent person in writing at least 10 days before the date set for the sale. The notice must: 1. Include: (a) A description of the…

NRS 360A.430 Sale of seized property: Procedure. 1. At a sale described in NRS 360A.420, the Department shall sell the property in accordance with law and the notice and deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The b…

NRS 360A.440 Sale of seized property: Disposition of excess proceeds. 1. If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due this State, the Department shall return the excess to the person liable for the amounts and…

NRS 360B.010 Short title. This chapter shall be known as the Simplified Sales and Use Tax Administration Act. (Added to NRS by 2001, 1711; A 2005, 1772)

NRS 360B.020 Legislative findings and declaration. The Legislature hereby finds and declares that: 1. A simplified sales and use tax system will reduce, and over time eliminate, the burden and cost for all vendors to collect this state’s sales and use tax. 2. This state should en…

NRS 360B.030 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 360B.040 to 360B.100, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2001, 1711; A 2003, 2358; 2005, 1778; 2007, 2303)

NRS 360B.040 “Agreement” defined. “Agreement” means the Streamlined Sales and Use Tax Agreement. (Added to NRS by 2001, 1711)

NRS 360B.050 “Certified automated system” defined. “Certified automated system” means software certified pursuant to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a reco…

NRS 360B.060 “Certified service provider” defined. “Certified service provider” means an agent certified pursuant to the Agreement to perform all of a seller’s sales and use tax functions, other than the seller’s obligation to remit the taxes on its own purchases. (Added to NRS b…

NRS 360B.062 “Person” defined. “Person” includes a government, governmental agency or political subdivision of a government. (Added to NRS by 2007, 2302)

NRS 360B.063 “Purchaser” defined. “Purchaser” means a person to whom a sale of tangible personal property is made. (Added to NRS by 2003, 2352; A 2005, 1778)

NRS 360B.065 “Registered seller” defined. “Registered seller” means a seller registered pursuant to NRS 360B.200. (Added to NRS by 2003, 2352; A 2005, 1778)

NRS 360B.067 “Retail sale” defined. “Retail sale” means any sale, lease or rental for any purpose other than for resale, sublease or subrent. (Added to NRS by 2003, 2352; A 2005, 1778)

NRS 360B.070 “Sales tax” defined. “Sales tax” means the tax levied by section 19 of chapter 397, Statutes of Nevada 1955, at page 766, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the laws of another state that is…

NRS 360B.080 “Seller” defined. “Seller” means any person making sales, leases or rentals of tangible personal property. (Added to NRS by 2001, 1712; A 2003, 2359; 2005, 1778)

NRS 360B.090 “State” defined. “State” means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. (Added to NRS by 2001, 1712; A 2007, 2303)

NRS 360B.095 “Tangible personal property” defined. “Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses. (Added to NRS by 2003, 2352; A 2005, 1778)

NRS 360B.100 “Use tax” defined. “Use tax” means the tax levied by section 34 of chapter 397, Statutes of Nevada 1955, at page 769, as amended by section 3 of chapter 513, Statutes of Nevada 1985, at page 1562, and any similar tax authorized by or pursuant to a specific statute or…

NRS 360B.110 Duties of Nevada Tax Commission. The Nevada Tax Commission shall: 1. Except as otherwise provided in NRS 360B.120, enter into the Agreement. 2. Act jointly with other states that are members of the Agreement to establish standards for: (a) Certification of a certifie…

NRS 360B.120 Prerequisites to membership. 1. The Nevada Tax Commission shall not enter into the Agreement unless the Agreement: (a) Sets restrictions to limit over time the number of state rates. (b) Establishes uniform standards for: (1) The sourcing of transactions to taxing ju…