Title 32

NRS 360.287 Apportionment of tax receipts to cities. Any person charged with the duty of apportioning any tax proceeds to any incorporated city shall use the population figures which are certified annually by the Governor. (Added to NRS by 1971, 279; A 1977, 562; 1983, 389; 1987,…

NRS 360.288 Department of Corrections required to provide certain information concerning inmates to State Demographer; revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration; manner of counting inmates who…

NRS 360.289 Annual reports of projected population of counties. 1. The Department shall: (a) On or before March 1 of each calendar year, issue an annual report of the projected population of each county in this State as of July 1 of that year and the next succeeding 4 years; and …

NRS 360.2905 Citation of NRS 360.291. NRS 360.291 may be cited as the Taxpayers’ Bill of Rights. (Added to NRS by 1991, 1579)

NRS 360.291 Taxpayers’ Bill of Rights. 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 response from the Departmen…

NRS 360.2915 Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments. The Department: 1. Shall adopt regulations to carry out the provisions of the Taxpayers’ Bill of Rights. 2. May adopt regulations providing: (a) For the payment of any…

NRS 360.292 Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights. The Executive Director shall cause: 1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights and a description of the regulations adopted by the …

NRS 360.2925 Provision of instructions and information to taxpayer liable for first time for taxes on business. The Department shall provide each taxpayer who it determines may be liable for taxes on a business for the first time with: 1. Simplified written instructions concernin…

NRS 360.293 Provision of response to request submitted by taxpayer. The Department shall provide a taxpayer with a written response to any written request submitted by the taxpayer within 30 days after it receives the request. (Added to NRS by 1991, 1581)

NRS 360.2935 Refund to taxpayer of overpayment together with payment of interest; disallowance of interest. 1. Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refu…

NRS 360.2937 Amount of interest required on overpayment of certain taxes, fees and assessments. 1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of subsection 1 of NRS 360.2935, interest must be paid up…

NRS 360.294 Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits. 1. Except as otherwise provided in subsection 2, upon proof that a taxpayer has relied to his or her detriment on written advice provided to the taxpayer by an of…

NRS 360.295 Extension of time for payment: Interest on amount due. Except as otherwise specifically provided in this title, if the Department grants an extension of the time for paying any amount required to be paid under this title, a person who pays the amount within the period…

NRS 360.297 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 this title, NRS 444A.090, 482.313, 482C.230 or 482C.240, or chapter 680…

NRS 360.299 Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers. 1. In determining the amount of: (a) Sales tax due on a sale at retail, the rate of tax used must be the sum of the rates of all taxes imposed upon sale…

NRS 360.300 Computation of tax, contribution or premium by Department; penalty for failure to file return. 1. If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or pre…

NRS 360.320 Offsetting of certain overpayments; calculation of penalties and interest. 1. Except as otherwise provided in this title, in making a determination of the amount required to be paid, the Department shall offset overpayments for a reporting period of an audit period ag…

NRS 360.330 Penalty for deficiency resulting from negligence or intentional disregard of law or regulation. If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of any applicable provisions of this title, or the authorized …

NRS 360.340 Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the payment of a tax or fee administered by …

NRS 360.350 Notice of determination required; method and effect of service. 1. The Department shall give a person against whom a determination has been made written notice of its determination in accordance with subsection 2. 2. The notice may be served personally or by mail. If …

NRS 360.355 Time for provision of notice of determination. 1. Except as otherwise provided in subsections 2, 3 and 4 and in NRS 375A.180 and 375B.210, every notice of the determination of a deficiency issued by the Department must be personally served or mailed within 3 years aft…

NRS 360.357 Tolling of period for issuance of notice of determination when taxpayer files claim for refund. Notwithstanding any other provision of law, if a taxpayer files a claim for a refund for the overpayment of any tax which the Department is required to collect pursuant to …

NRS 360.360 Redetermination: Petition; time for filing. 1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the d…

NRS 360.365 Redetermination: Contents of petition and accompanying materials. A petition for redetermination must: 1. Set forth the amount of the determination being contested and the grounds for seeking a redetermination; and 2. If an oral hearing is not requested, be accompanie…

NRS 360.370 Redetermination: Oral hearing; notice; continuances. 1. If a petition for redetermination is filed within the 45-day period, the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an oral hearing and giv…

NRS 360.380 Redetermination: Change in determined amount; limitations. 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 at or before the …

NRS 360.390 Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission. 1. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the peti…

NRS 360.395 Redetermination: Prerequisites to judicial review of final order; credit or refund. 1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final order of the Nevada Tax Commission upon a petition for redetermination, the person must: (a) Pay the a…

NRS 360.400 Time for payment of determined amount; penalty for delinquency in payment. 1. All determinations made by the Department under the authority of NRS 360.300 to 360.400, inclusive, are due at the time they become final. 2. If the determination is not paid when it becomes…

NRS 360.412 Duty of Department to make determination; service of notice. If the Department believes that the collection of any amount of sales or use tax, business tax or other excise due pursuant to this title, NRS 482.313, 482C.230 or 482C.240, or chapter 585 of NRS will be jeo…

NRS 360.414 When payment due; 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 within that period. I…

NRS 360.416 Petition for redetermination; deposit of security. A person against whom a determination is made pursuant to NRS 360.412 may petition for redetermination. The petition is subject to the requirements of NRS 360.360 to 360.400, inclusive, except that the petition must b…

NRS 360.417 Penalty for failure to pay tax or fee. Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 3…

NRS 360.419 Waiver or reduction of interest or penalty. 1. If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313…

NRS 360.4193 Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency. 1. If a person is delinquent in the payment of any tax or fee administered by the Department or has not paid the amount …

NRS 360.4195 Action for use tax: Manner of service of process. 1. In an action relating to use tax, process may be served: (a) According to the Nevada Rules of Civil Procedure; or (b) By serving an agent or clerk of a retailer in this state at a place of business maintained by th…

NRS 360.420 Application for entry of judgment: Authority of Department; certificate of delinquency. 1. If, with respect to any tax or fee administered by the Department, a person: (a) Fails to pay the tax or fee when due according to his or her own return filed with the Departmen…

NRS 360.425 Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department. The county clerk, immediately upon the filing of the application and certificate pursuant to NRS 360.420, shall enter a judgment for the State of Nevada against …

NRS 360.440 Execution: Issuance; sale. Execution shall issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales shall be held under such execution, as provided in chapter 21 of NRS. (Added to NRS by 1971, 924…

NRS 360.450 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, it shall become a lien upon …

NRS 360.460 Extension of lien. The lien may, within 5 years of the date of the judgment or within 5 years of the last extension of the lien in the manner herein provided, be extended by recording in the office of the county recorder an abstract or copy of the judgment, and from t…

NRS 360.470 Remedies of State are supplemental; additional requirements unimpaired. The remedies of the State provided for in NRS 360.420 to 360.470, inclusive, are intended to supplement existing remedies applicable to specific taxes provided for in this title. Nothing contained…

NRS 360.473 Recordation of certificate of delinquency; resulting lien; duration and extension of lien. 1. If any tax or fee administered by the Department is not paid when due, the Department may, within 4 years after the date that the tax or fee was due, file for record a certif…

NRS 360.475 Department may release or subordinate lien; evidentiary effect of certificate of 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 encumbran…

NRS 360.480 Cases of priority; subordination to prior recorded liens and certain other debts. 1. The amounts, including interest and penalties, required to be paid by any person under this title shall be satisfied first in any of the following cases: (a) Whenever the person is in…

NRS 360.483 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 tax or fee which is administered by the Department: (a) Within 4 years after the person is de…