Title 32

NRS 363B.050 “Taxpayer” defined. “Taxpayer” means any person liable for the tax imposed by this chapter. (Added to NRS by 2003, 20th Special Session, 141) ADMINISTRATION

NRS 363B.060 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 363B.070 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 363B.080 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 363B.110 Imposition, amount and payment of tax; 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 1.475 percent of the amount by which the sum of all the wages, as defined in NRS 61…

NRS 363B.115 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 for the purpose of calculating the amount of the excise tax re…

NRS 363B.117 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 363B.110 if: (a) The employer makes a contribution to the…

NRS 363B.119 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 363B.110 may receive a credit against the tax otherwise due for any donation of money made by the …

NRS 363B.120 Partial abatement of tax during initial period of operation of employer. 1. Except as otherwise provided in NRS 360.750, an employer that qualifies pursuant to the provisions of NRS 360.750 is entitled to an exemption of 50 percent of the amount of tax otherwise due …

NRS 363B.130 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 the tax…

NRS 363B.140 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 363B.150 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 363B.160 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 363B.170 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 363B.180 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 363B.190 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 363B.200 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 363B.210 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 363B.220 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 363B.230 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 363B.240 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 the tax or any part …

NRS 363B.250 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…

NRS 363C.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363C.015 to 363C.085, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2015, 2878)

NRS 363C.015 “Business” defined. “Business” means any activity engaged in or caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity. (Added to NRS by 2015, 2878)

NRS 363C.020 “Business entity” defined. 1. Except as otherwise provided in subsection 2, “business entity” means a corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust, professional…

NRS 363C.025 “Commerce tax” defined. “Commerce tax” means the tax required to be paid pursuant to this chapter. (Added to NRS by 2015, 2880)

NRS 363C.030 “Credit sales” defined. “Credit sales” means a sale of goods by a seller who accepts payments for the goods at a later time. (Added to NRS by 2015, 2880)

NRS 363C.035 “Engaging in a business” defined. “Engaging in a business” means commencing, conducting or continuing a business, the exercise of corporate or franchise powers regarding a business, and the liquidation of a business which is or was engaging in a business when the liq…

NRS 363C.040 “Governmental entity” defined. “Governmental entity” means: 1. The United States and any of its unincorporated agencies and instrumentalities. 2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation who…

NRS 363C.045 “Gross revenue” defined. 1. Except as otherwise provided in subsection 3, “gross revenue” means the total amount realized by a business entity from engaging in a business in this State, without deduction for the cost of goods sold or other expenses incurred, that con…

NRS 363C.050 “Loan” defined. “Loan” means any extension of credit or the purchase in whole or in part of an extension of credit from another person, including, without limitation, participations and syndications. (Added to NRS by 2015, 2881)

NRS 363C.055 “Nevada gross revenue” defined. “Nevada gross revenue” means the gross revenue of a business entity from engaging in a business in this State, as adjusted pursuant to NRS 363C.210 and sitused to this State pursuant to NRS 363C.220. (Added to NRS by 2015, 2881)

NRS 363C.060 “North American Industry Classification System” and “NAICS” defined. Repealed. (See chapter 508, Statutes of Nevada 2025, at page 3498.)

NRS 363C.065 “Pass-through entity” defined. “Pass-through entity” means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation. (Added to NRS by 2015, 2881)

NRS 363C.070 “Pass-through revenue” defined. 1. “Pass-through revenue” means: (a) Revenue received by a business entity that is required by law or fiduciary duty to be distributed to another person or governmental entity; (b) Taxes collected from a third party by a business entit…

NRS 363C.075 “Securities” defined. “Securities” means United States Treasury securities, obligations of United States governmental agencies and corporations, obligations of a state or political subdivision, corporate stock, bonds, participations in securities backed by mortgages …

NRS 363C.080 “Taxable year” defined. “Taxable year” means the 12-month period beginning on July 1 and ending on June 30 of the following year. (Added to NRS by 2015, 2882)

NRS 363C.085 “Wages” defined. “Wages” means any remuneration paid for personal services, including, without limitation, commissions and bonuses, and remuneration payable in any medium other than cash. (Added to NRS by 2015, 2882)

NRS 363C.090 References to Internal Revenue Code. For the purposes of this chapter, unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, and include future amendments to such sections and corresponding provisions of future federal i…

NRS 363C.091 References to North American Industry Classification System or NAICS. 1. Except as otherwise provided in this section and unless the context otherwise requires, for the purposes of this chapter, references to the “North American Industry Classification System” or “NA…

NRS 363C.093 Businesses constituting passive entities. 1. For the purposes of this chapter, a business is a “passive entity” only if: (a) The business is a limited-liability company, general partnership, limited-liability partnership, limited partnership or limited-liability limi…

NRS 363C.097 Determination of business category. For the purposes of this chapter, if a business entity engaging in a business in this State is engaged in business in more than one business category set forth in NRS 363C.310 to 363C.560, inclusive, the business entity shall be de…

NRS 363C.100 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 that purpose. 2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the Sta…

NRS 363C.110 Maintenance and availability of records of taxpayer; regulations. 1. Each person responsible for maintaining the records of a business entity shall: (a) Keep such records as may be necessary to determine the amount of the liability of the business entity pursuant to …

NRS 363C.120 Examination of records by Department; payment of expenses of Department for examination of records outside this State. 1. To verify the accuracy of any return filed or, if no return is filed by a business entity, to determine the amount of the commerce tax required t…