Title 32

NRS 362.095 Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture. 1. Whenever any portion of a patented mine or mining claim is used by the patentee or a successor in interest for a purpose unrelated to mining or agriculture, the p…

NRS 362.100 Duties of Department. 1. The Department shall: (a) Investigate and determine the net proceeds of all minerals extracted and certify them as provided in NRS 362.100 to 362.240, inclusive. (b) Appraise and assess all reduction, smelting and milling works, plants and fac…

NRS 362.105 “Royalty” defined. As used in NRS 362.100 to 362.240, inclusive, unless the context otherwise requires: 1. “Royalty” means a portion of the proceeds from extraction of a mineral which is paid for the privilege of extracting the mineral. 2. “Royalties” do not include: …

NRS 362.110 Annual statement of gross yield and claimed net proceeds; annual list of lessees. 1. Every person extracting any mineral in this State or receiving any royalty: (a) Shall, on or before February 16 of each year, file with the Department a statement showing the gross yi…

NRS 362.115 Annual statement of estimated gross yield, net proceeds and royalties; use of statement. 1. In addition to the statement required by subsection 1 of NRS 362.110, each person extracting any mineral in this State shall, on or before March 1 of each year, file with the D…

NRS 362.120 Computation of gross yield and net proceeds; required reports. 1. The Department shall, from the statement filed pursuant to NRS 362.110 and from all obtainable data, evidence and reports, compute in dollars and cents the gross yield and net proceeds of the calendar y…

NRS 362.130 Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments. 1. When the Department determines from the annual statement filed pursuant to NRS 362.110 the net proceeds of any minerals extracted, it shall prepare its cert…

NRS 362.135 Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal. 1. Any person dissatisfied by any certification of the Department may appeal from that determination to the State Board of Equalization. The appeal must be filed wi…

NRS 362.140 Rate of tax upon net proceeds. 1. Except as otherwise provided in this section, the rate of tax upon the net proceeds of each geographically separate extractive operation depends upon the ratio of the net proceeds to the gross proceeds of that operation as a whole, ac…

NRS 362.150 Liens for taxes on proceeds of minerals. Every tax levied under the authority or provisions of NRS 362.100 to 362.240, inclusive, on the proceeds of minerals extracted is hereby made a lien on the mines from which minerals are extracted for sale or reduction, and also…

NRS 362.160 When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest. 1. Except as otherwise provided in NRS 360.232 and 360.320, if the amount of any tax required by NRS 362.100 to 362.240, inclusive, is not paid …

NRS 362.170 Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; deposit of certain amount of tax, penalties and interest to credit of State Education Fund; Department to report amount…

NRS 362.171 Establishment and use of county fund for mitigation; certain school districts authorized to use money apportioned to school district to retire bonds or other obligations of school district. 1. Each county to which money is appropriated by subsection 1 of NRS 362.170 m…

NRS 362.175 Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect. 1. If at any time, in the opinion of the Executive Director, it becomes impossible or impractical to collect any tax certified on the proceeds of …

NRS 362.180 Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. In any suit arising concerning the certification and taxation of the net proceeds of minerals extracted, the burden of proof is upon the taxpayer to show if the taxpayer…

NRS 362.200 Powers of Department: Examination of records; hearings. 1. The Department may examine the records of any person operating or receiving royalties from any extractive operation in this state. The records are subject to examination at all times by the Department or its a…

NRS 362.230 Penalty for failure to file statements. 1. Every person extracting any mineral in this state, or receiving a royalty in connection therewith, who fails to file with the Department the statements provided for in NRS 362.100 to 362.240, inclusive, during the time and in…

NRS 362.240 Penalty for false statements. Any person who verifies under oath to the truthfulness of a statement required by NRS 362.100 to 362.240, inclusive, that is false in any material respect shall be liable to a penalty of not more than 15 percent of the tax as determined b…

NRS 363A.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363A.015 to 363A.060, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2003, 20th Special Session, 133; A 2005, 22nd Speci…

NRS 363A.015 “Business activity” defined. “Business activity” means the performance of a service or engagement in a trade for profit. (Added to NRS by 2005, 22nd Special Session, 132)

NRS 363A.020 “Commission” defined. “Commission” means the Nevada Tax Commission. (Added to NRS by 2003, 20th Special Session, 133)

NRS 363A.030 “Employer” defined. 1. Except as otherwise provided in this section, “employer” means any: (a) Financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the financial institut…

NRS 363A.040 “Employment” defined. “Employment” has the meaning ascribed to it in NRS 612.065 to 612.145, inclusive. (Added to NRS by 2003, 20th Special Session, 134)

NRS 363A.050 “Financial institution” defined. 1. Except as otherwise provided in subsection 2, “financial institution” means: (a) An institution licensed, registered or otherwise authorized to do business in this State pursuant to the provisions of title 55 of NRS or chapter 604A…

NRS 363A.060 “Taxpayer” defined. “Taxpayer” means any person liable for a tax imposed by this chapter. (Added to NRS by 2003, 20th Special Session, 135) ADMINISTRATION

NRS 363A.070 Duties of Department. The Department shall: 1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes. 2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the S…

NRS 363A.080 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 363A.090 Examination of records by Department; payment of expenses of Department for examination of records outside State. 1. To verify the accuracy of any return filed or, if no return is filed by a taxpayer, to determine the amount required to be paid, the Department, or an…

NRS 363A.120 Excise tax on banks: Imposition, amount and payment; filing of return. 1. There is hereby imposed an excise tax on each bank at the rate of $1,750 for each branch office maintained by the bank in this State in excess of one branch office maintained by the bank in eac…

NRS 363A.130 Payroll tax: Imposition, amount and payment; filing of return; credits. 1. Except as otherwise provided in NRS 360.203, there is hereby imposed an excise tax on each employer at the rate of 2 percent of the wages, as defined in NRS 612.190, paid by the employer durin…

NRS 363A.135 Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees. 1. Except as otherwise provided in subsection 2, an employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant…

NRS 363A.137 Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts. 1. An employer is entitled to a credit against the excise tax imposed on the employer pursuant to NRS 363A.130 if: (a) The employer makes a contri…

NRS 363A.139 Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program. 1. Any taxpayer who is required to pay a tax pursuant to NRS 363A.130 may receive a credit against the tax otherwise due for any donation of money…

NRS 363A.140 Extension of time for payment; payment of interest during period of extension. Upon written application made before the date on which payment must be made, the Department may for good cause extend by 30 days the time within which a taxpayer is required to pay a tax i…

NRS 363A.150 Certification of excess amount collected; credit and refund. If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the record…

NRS 363A.160 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim. 1. Except as otherwise provided in NRS 360.235 and 360.395: (a) No refund may be allowed unless a claim for it i…

NRS 363A.170 Interest on overpayments; disallowance of interest. 1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and…

NRS 363A.180 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 363A.190 Action for refund: Period for commencement; venue; waiver. 1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the clai…

NRS 363A.200 Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant. 1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallow…

NRS 363A.210 Allowance of interest in judgment for amount illegally collected. In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of cr…

NRS 363A.220 Standing to recover. A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other th…

NRS 363A.230 Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. 1. The Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent ju…

NRS 363A.240 Cancellation of illegal determination. 1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize…

NRS 363A.250 Prohibited acts; penalty. 1. A person shall not: (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration with intent to defraud the State or to evade payment of a tax or any part of…

NRS 363A.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…