Title 32

NRS 363D.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 2021, 1271)

NRS 363D.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 363D.075 “Sale of gold or silver” defined. “Sale of gold or silver” means a sale or transfer of gold or silver in exchange for consideration by the business entity that extracted the gold, silver or gold-bearing or silver-bearing ore, quartz or mineral from which gold or silv…

NRS 363D.080 “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 363D.085 “Taxable year” defined. “Taxable year” means the 12-month period beginning on January 1 and ending on December 31 of a calendar year. (Added to NRS by 2021, 1272)

NRS 363D.090 “Taxpayer” defined. “Taxpayer” means any person liable for the tax imposed by this chapter. (Added to NRS by 2021, 1273)

NRS 363D.100 “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 2021, 1273)

NRS 363D.110 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 363D.120 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 363D.130 Duties of Department. The Department shall administer and enforce the provisions of this chapter and may adopt such regulations as it deems appropriate for those purposes. (Added to NRS by 2021, 1274)

NRS 363D.140 Maintenance and availability of records of taxpayer; regulations; 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 p…

NRS 363D.150 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 taxpayer, to determine the amount of the tax required to be paid pursua…

NRS 363D.160 Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension. 1. For the privilege of engaging in a business in this State, an excise tax is hereby imposed upon the Nevada gross revenue of each business e…

NRS 363D.170 Deductions from gross revenue. In computing the tax owed by a business entity pursuant to this chapter, the business entity is entitled to deduct from its gross revenue the following amounts, to the extent such amounts are included in the gross revenue of the busines…

NRS 363D.180 Situsing. 1. In computing the tax owed by a business entity pursuant to this chapter, the gross revenue of the business entity, as adjusted pursuant to NRS 363D.170, must be sitused to this State in accordance with the following rules: (a) Gross rents and royalties f…

NRS 363D.190 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 363D.200 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 363D.210 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 tax imposed by this chapter at the rate set forth in, and i…

NRS 363D.220 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 363D.230 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 363D.240 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 363D.250 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 363D.260 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 363D.270 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 363D.280 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 that fact to the State Board of Examiners, and the latter shall authorize…

NRS 363D.290 Remittance of tax; deposit for credit to State Education Fund. 1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Depar…

NRS 363D.300 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 363D.310 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 364.010 Administration by sheriff or county license department. 1. The sheriff of each county is the ex officio collector of county licenses provided for in chapter 244 of NRS and by other laws, unless the board of county commissioners by ordinance: (a) Establishes a county l…

NRS 364.020 Deposit of fees in county general fund by sheriff. Except as otherwise provided in NRS 364.100, the sheriff, as ex officio license collector, shall deposit the gross amount on each business license sold in the county general fund. [Part 33:178:1915; 1919 RL p. 3024; N…

NRS 364.030 County auditor to cause licenses to be printed; delivery to county treasurer for signature. 1. The county auditor shall cause to be printed a sufficient number of blank licenses for the purposes mentioned in chapter 244 of NRS. Each license shall also contain a blank …

NRS 364.040 Delivery of licenses to sheriff; cancellation of unsold licenses; statement of settlements made by sheriff. 1. From time to time, the county auditor shall deliver to the sheriff as many of such licenses as may be required, and shall sign the same and charge them to th…

NRS 364.050 Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected. 1. On or before the fifth day of each month, the sheriff shall: (a) Pay over to the county treasurer all moneys received by the sheriff for licenses and take from the count…

NRS 364.060 Disposition of license money. All money received from licenses under the provisions of chapter 244 of NRS must be paid into the county treasury. The sheriff shall make those payments on or before the 5th day of the month next succeeding the month in which the money wa…

NRS 364.080 Unlawful for sheriff or employee of county license department to issue other licenses. It is unlawful for the sheriff or any employee of a county license department to issue any other licenses for any purposes other than those provided for by law. [22:178:1915; 1919 R…

NRS 364.090 Unlawful issuance, possession or circulation of business license; penalty. A person who issues, has in his or her possession with the intent to issue or puts in circulation any licenses other than those properly issued under the provisions of law, is guilty of a categ…

NRS 364.100 Unlawful to collect money without delivering license or to insert name of more than one person or firm in license; exception. 1. Except as otherwise provided in subsection 2, a collector who receives money for a license without delivering the license to the person pay…

NRS 364.125 Regulations for collection and enforcement of taxes. The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection and enforcement of the taxes imposed on the rental of transient lodging.…

NRS 364.127 Requirements for payment of certain taxes. 1. A board of county commissioners that imposes a tax on the gross receipts from the rental of transient lodging pursuant to subsection 1 of NRS 244.3352 shall require by ordinance and take such additional action as may be ne…

NRS 364.130 Community theaters exempt from business licenses. 1. As used in this section unless the context otherwise requires: (a) “Community” means the inhabitants of a county, district, city or town. (b) “Community theater” means a place for amusement, entertainment, recreatio…

NRS 364.140 Licenses to be posted; penalty. 1. Every person required by the laws of this state to obtain a license for the transaction of any kind of business in any fixed or certain locality therein shall post such license conspicuously in his or her establishment or place of bu…

NRS 364.150 Doing business without required license; penalty. Any person who vends, by wholesale or retail, any spirituous, malt or vinous liquors, or any goods, wares or merchandise within any county in this state without first obtaining a license so to do, as required by law, s…

NRS 364.200 Statement required in ordinance imposing or increasing tax or fee; contents of agenda proposing ordinance; notice of proposal to change another tax or fee to tax or fee measured by income or revenue. 1. An ordinance adopted by a city or county after July 1, 1997, whic…

NRS 364.210 Exclusion of certain gross revenue; recordkeeping; limitation on period covered by audit; procedure for review of audit. An ordinance of a city or county which requires the payment by a private enterprise of a tax or fee measured by the income or revenue of the enterp…

NRS 364.220 Audits: Rights of and notices to proprietor of enterprise. If an audit is performed pursuant to subsection 2 of NRS 364.210: 1. The proprietor of the enterprise has those rights set forth in NRS 360.291 that are applicable to the audit. 2. The proprietor must be infor…

NRS 365.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 365.015 to 365.092, inclusive, have the meanings ascribed to them in those sections. [Part 1:74:1935; A 1955, 170]—(NRS A 1999, 1007; 2003, 2904, 3203; 2009…