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Nevada Revised Statutes — Title 32 (Revenue and Taxation)
1,930 sections.
CHAPTER 360 - GENERAL PROVISIONS
- 360.1 Department and Executive Director defined
- 360.5 Retailer defined
- 360.10 Nevada Tax Commission: Creation; composition; Chair
- 360.20 Qualifications of commissioners
- 360.30 Limitations on appointment of commissioners; terms; removal from
office
- 360.50 Compensation of commissioners
- 360.70 Location of office of Nevada Tax Commission
- 360.80 Quorum; voting by commissioners
- 360.90 Adoption of regulations by Nevada Tax Commission governing
business of Commission and Department
- 360.92 Adoption of regulations by Nevada Tax Commission for electronic
submission of returns and remission of payments by credit card, debit card or
electronic transfer of money
- 360.93 Adoption of regulations by Nevada Tax Commission to carry out
certain provisions regarding waiver of taxes, penalties and interest, and
imposition of penalties
- 360.95 Principles for adoption of regulations, policies of enforcement
and policies for auditing of taxpayers by Nevada Tax Commission
- 360.100 Annual report by Department; statements to be furnished to
Governor
- 360.105 Submission of proposed budget and legislation of Department to
Nevada Tax Commission
- 360.120 Department of Taxation: Creation; head of Department; Executive
Director
- 360.130 Duties of Executive Director; power of Nevada Tax Commission to
authorize hearings and investigations; related powers
- 360.133 Duty of Executive Director to prepare technical bulletins;
requirements for technical bulletins
- 360.137 Duty of Executive Director to submit tax expenditure report;
contents; requests for information
- 360.140 Organization of Department; hiring and assignment of employees
- 360.142 Investigation of background and personal history of employees
and contractors of Department
- 360.145 Employees of Department: Evaluation on basis of assessments or
collections prohibited
- 360.200 General powers of Department
- 360.203 Reduction of rate of certain taxes on business under certain
circumstances; duties of Department
- 360.205 Power of Department to deny license, registration or permit to
applicant who is liable to Department
- 360.210 Power of Department to appraise and assess property
- 360.215 Powers and duties of Department regarding county assessors,
assessment procedures and equalization
- 360.217 Duty of Department to adopt regulations to implement credit
against certain taxes for matching employee contributions to college savings
trust accounts
- 360.220 Duty of Department to require local governments to submit fiscal
information
- 360.225 Duty of Department to investigate eligibility for abatement,
exemption or deferral of certain taxes; report to Office of Economic
Development
- 360.230 Duty of Department to investigate property escaping taxation and
require placement on tax roll
- 360.231 Authority of Department to deliver notices, decisions and other
written communications by electronic means; delivery by mail to person who opts
out of delivery by electronic means
- 360.232 Audits by Department: Notification of taxpayer and extension of
date for completion
- 360.233 Notice of determination by Department that taxpayer is entitled
to exemption or has been taxed or assessed more than is required by law
- 360.235 Refund or credit to taxpayer after audit
- 360.236 Overpayments: Credit against other amounts due required before
any refund
- 360.238 Department may charge fee for returned checks
- 360.240 Power of Department to summon witnesses and issue and seek
enforcement of subpoenas; administration of oaths to witnesses
- 360.245 Decision of Department final unless appealed to Nevada Tax
Commission; time for appeal; service of decision; review of certain decisions;
judicial review; adoption of regulations by Nevada Tax Commission; transmission
of notice of certain decisions on appeal
- 360.247 Hearing on appeal concerning liability for tax must be open to
public; consideration of proprietary or confidential information in closed
hearing; abstracts of certain decisions; protection of confidentiality and
liability for disclosure of information
- 360.250 Powers and duties of Nevada Tax Commission concerning assessment
of property and collection of taxes; sharing information; certificate of
compliance with regulations; penalty for falsifying certificate;
undercollections
- 360.255 Confidentiality of records and files of Department; disclosure
of information; requests for information from other governmental entities
- 360.260 Power of Nevada Tax Commission to institute and instigate action
and prosecution
- 360.261 Duty of Department to report to Legislature certain decisions or
agreements concerning collection of sales and use taxes
- 360.262 Collection of unpaid sales or use taxes not required when cost
of collection would exceed amount due
- 360.263 Power of Nevada Tax Commission to compromise liability of
taxpayers under certain circumstances; regulations
- 360.264 Delinquent taxes: Annual reports; designation as bad debt and
removal from state books of account; master file of bad debts
- 360.265 Power of Nevada Tax Commission regarding uncollectible debts
- 360.270 Enumerated powers do not exclude necessary and proper power of
Nevada Tax Commission or Department
- 360.271 Deposit of money received by Department in lieu of surety bond
- 360.278 Authority to engage service of armored car
- 360.279 Disposition of security for payment of sales and use taxes which
remains unclaimed after account closed
- 360.280 Duties of county assessor and board of county commissioners
- 360.283 Annual determination of population of towns, townships, cities
and counties; employment of demographer
- 360.285 Certification of population by Governor
- 360.287 Apportionment of tax receipts to cities
- 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 whose last residence
unknown
- 360.289 Annual reports of projected population of counties
- 360.291 Taxpayers Bill of Rights
- 360.292 Preparation and distribution of pamphlet regarding Taxpayers
Bill of Rights
- 360.293 Provision of response to request submitted by taxpayer
- 360.294 Waiver of taxes, penalties and interest owed by taxpayers who
rely on certain advice, opinions or audits
- 360.295 Extension of time for payment: Interest on amount due
- 360.297 Joint and several liability of responsible persons
- 360.299 360.299
- 360.300 Computation of tax, contribution or premium by Department;
penalty for failure to file return
- 360.320 Offsetting of certain overpayments; calculation of penalties and
interest
- 360.330 Penalty for deficiency resulting from negligence or intentional
disregard of law or regulation
- 360.340 Penalty for deficiency resulting from fraud or intentional
evasion of payment of tax or fee or of regulations
- 360.350 Notice of determination required; method and effect of service
- 360.355 Time for provision of notice of determination
- 360.357 Tolling of period for issuance of notice of determination when
taxpayer files claim for refund
- 360.360 Redetermination: Petition; time for filing
- 360.365 Redetermination: Contents of petition and accompanying
materials
- 360.370 Redetermination: Oral hearing; notice; continuances
- 360.380 Redetermination: Change in determined amount; limitations
- 360.390 Redetermination: Finality of order by officer of Department;
appeal to Nevada Tax Commission; finality of decision of Commission
- 360.395 Redetermination: Prerequisites to judicial review of final
order; credit or refund
- 360.400 Time for payment of determined amount; penalty for delinquency
in payment
- 360.412 Duty of Department to make determination; service of notice
- 360.414 When payment due; finality of determination; penalty for
delinquent payment
- 360.416 Petition for redetermination; deposit of security
- 360.417 Penalty for failure to pay tax or fee
- 360.419 Waiver or reduction of interest or penalty
- 360.420 Application for entry of judgment: Authority of Department;
certificate of delinquency
- 360.425 Entry of judgment by county clerk; service of copy of judgment,
application and certificate by Department
- 360.440 Execution: Issuance; sale
- 360.450 Recordation of abstract or copy of judgment; effect and duration
of resulting lien
- 360.460 Extension of lien
- 360.470 Remedies of State are supplemental; additional requirements
unimpaired
- 360.473 Recordation of certificate of delinquency; resulting lien;
duration and extension of lien
- 360.475 Department may release or subordinate lien; evidentiary effect
of certificate of release or subordination
- 360.480 Cases of priority; subordination to prior recorded liens and
certain other debts
- 360.483 Issuance; effect; levy and sale
- 360.485 Fees for services of sheriff or constable; approval of fees for
publication in newspaper; obligation for payment of fees, commissions and
expenses
- 360.490 Penalty for operation of business without permit or license;
issuance of order to lock and seal business
- 360.500 Delivery of order to lock and seal business to sheriff for
enforcement
- 360.510 Notice of delinquency and demand to transmit certain assets:
Issuance and effect
- 360.520 Limitation on withholding or transmitting assets
- 360.525 Successor or assignee to withhold tax or equivalent assets from
purchase price; liability for failure to withhold sufficient amount; release
- 360.530 Seizure of property by Department for payment of sales or use
tax or other excise tax due
- 360.535 Regulations concerning claims of ownership interest in property
transmitted to or seized by Department by person who does not owe tax
- 360.540 Service and contents of notice of sale of property seized to pay
taxes
- 360.550 Sale of property for delinquent taxes
- 360.560 Return of excess proceeds of sale; right of other lienholder;
State Treasurer to act as trustee
- 360.597 Definitions
- 360.600 Definitions
- 360.605 Account defined
- 360.610 County defined
- 360.620 Enterprise district defined
- 360.640 Local government defined
- 360.650 Special district defined
- 360.660 Local Government Tax Distribution Account: Creation;
administration by Executive Director
- 360.670 Eligibility for allocation from Account
- 360.680 Annual allocations from Account
- 360.690 Establishment of base monthly allocations from Account;
remission of allocations to local governments; estimates of allocations for
future year for use in preparation of budgets
- 360.695 Adjustment of allocation to local government or special district
after decrease in population and assessed valuation of taxable property
- 360.698 Pledge of percentage of revenue to payment of bonds
- 360.700 Guaranteed allocation from Account for tax proceeds pledged to
secure obligations
- 360.710 Determination of whether governmental entity is enterprise
district
- 360.720 Enterprise districts prohibited from pledging revenue from
Account to secure obligations; qualifications of certain governmental entities
for allocations from Account
- 360.730 Establishment of alternative formula for distribution of taxes
in Account by cooperative agreement
- 360.740 Request of newly created local government or special district
for allocation from Account
- 360.750 Partial abatement of certain taxes imposed on new or expanded
businesses: Powers and duties of Office of Economic Development, Nevada Tax
Commission, applicant for abatement, business approved for abatement and county
treasurer. [Effective through June 30, 2032.]
- 360.753 Partial abatement of certain taxes imposed on aircraft,
components of aircraft and other personal property used for certain purposes
related to aircraft: Powers and duties of Office of Economic Development,
Nevada Tax Commission, applicant for abatement, business approved for abatement
and county treasurer. [Effective through June 30, 2035.]
- 360.754 Partial abatement of certain taxes imposed on new or expanded
data center: Powers and duties of Office of Economic Development, Nevada Tax
Commission, applicant for abatement, business approved for abatement and county
treasurer. [Effective through December 31, 2056.]
- 360.755 Abatement of certain taxes imposed on new or expanded
businesses: Agreement to allow audits of business by Department; disclosure of
information in audit report; protection of certain information from disclosure
- 360.757 Notice and meeting required for Office of Economic Development
to take action on any application for abatement
- 360.758 Definitions
- 360.759 Eligibility; application; taxes to which credit may be applied;
powers and duties of Office of Economic Development, Nevada Tax Commission,
Nevada Gaming Commission and production company; regulations
- 360.760 Definitions
- 360.767 Exhibition defined
- 360.773 State business license defined
- 360.774 Unauthorized alien defined
- 360.780 Participants in exhibition: Exemption from licensing
requirement
- 360.787 Payment of licensing fees by operator of facility where
exhibition is held; regulations
- 360.790 Deposit of proceeds in State General Fund
- 360.796 Unlawful hiring or employment of unauthorized alien by holder of
license: Hearing; administrative fine; regulations
- 360.800 Definitions
- 360.805 Affected local government defined
- 360.810 Local government defined
- 360.815 Public utility defined
- 360.820 Telecommunication service defined
- 360.825 Acquisition of certain public utilities: Requirements for
payments in lieu of taxes and franchise fees; distributions to local
governments based on assessed valuation of taxable property
- 360.830 Acquisition or expansion of certain public utilities:
Requirements for interlocal agreements for compensation of affected local
governments
- 360.835 Acquisition or expansion of certain public utilities: Procedure
upon failure to reach interlocal agreement
- 360.840 Adoption of regulations by Nevada Tax Commission
- 360.850 360.850
- 360.855 360.855
- 360.860 Definitions
- 360.861 Declaration of restrictive covenants and conditions defined
- 360.862 Division defined
- 360.863 Federal low-income housing tax credit defined
- 360.864 Project defined
- 360.865 Project sponsor defined
- 360.866 Qualified allocation plan defined
- 360.867 Submittal of application on behalf of project; contents of
application; reservation of credits; termination of reservation; issuance and
transfer of credits; repayment of excess credits; confidentiality of
information in application; regulations
- 360.868 Limitations on amounts of transferable tax credits which may be
issued; expiration of transferable tax credits
- 360.869 Repayment of tax credits to which project sponsor not entitled
- 360.870 Duty of Housing Division of Department of Business and Industry to
prepare and submit annual reports; contents of annual reports
- 360.880 Definitions. [Effective through June 30, 2032.]
- 360.881 Capital investment defined. [Effective through June 30, 2032.]
- 360.882 Employer excise taxes defined. [Effective through June 30,
2032.]
- 360.883 Lead participant defined. [Effective through June 30, 2032.]
- 360.884 Local sales and use taxes defined. [Effective through June 30,
2032.]
- 360.885 Participant defined. [Effective through June 30, 2032.]
- 360.886 Project defined. [Effective through June 30, 2032.]
- 360.887 Property taxes defined. [Effective through June 30, 2032.]
- 360.888 Qualified project defined. [Effective through June 30, 2032.]
- 360.889 Submittal of application on behalf of project; submission of
request for approval of application to Interim Finance Committee; contents of
application; provision of additional documentation; confidentiality of
information related to negotiation of agreements to defray cost of local
government services and infrastructure for project. [Effective through June 30,
2032.]
- 360.890 Consideration of application by Office of Economic Development;
notice of application to certain local governmental entities; designation of
representative of certain local governmental entities; public meeting required;
requirements for notice of public meeting; approval of application; submission
of request for approval of application to Interim Finance Committee; submission
of information to Office; confidentiality of information contained in
application and certain communications. [Effective through June 30, 2032.]
- 360.891 Approval of application for certificate of eligibility for
transferable tax credits; issuance of certificate; computation of amount of
transferable tax credits which may be approved for qualified project.
[Effective through June 30, 2032.]
- 360.892 Limitations on amounts of transferable tax credits which may be
issued by Office of Economic Development. [Effective through June 30, 2032.]
- 360.893 Approval of application for partial abatement of taxes; duration
and amount of partial abatement; payment of portion of abated taxes into trust
fund in State Treasury; use of money in trust fund; issuance of document
certifying abatement of sales and use taxes. [Effective through June 30, 2032.]
- 360.894 Duty of lead participant to provide records to verify
eligibility for transferable tax credits and partial abatement of taxes;
repayment of tax credits to which lead participant is not entitled; repayment
of amount of taxes abated if qualified project becomes ineligible or ceases
operation. [Effective through June 30, 2032.]
- 360.895 Duty of Office of Economic Development to prepare and submit
certain reports; contents of reports. [Effective through June 30, 2032.]
- 360.896 Governing body of county, city or fire protection district
authorized to grant abatement of permitting fees or licensing fees to
participants in qualified project located in county, city or fire protection
district. [Effective through June 30, 2032.]
- 360.900 Definitions. [Effective through June 30, 2036.]
- 360.905 Capital investment defined. [Effective through June 30, 2036.]
- 360.910 Employer excise taxes defined. [Effective through June 30,
2036.]
- 360.915 Lead participant defined. [Effective through June 30, 2036.]
- 360.920 Local sales and use taxes defined. [Effective through June 30,
2036.]
- 360.925 Participant defined. [Effective through June 30, 2036.]
- 360.930 Project defined. [Effective through June 30, 2036.]
- 360.935 Property taxes defined. [Effective through June 30, 2036.]
- 360.940 Qualified project defined. [Effective through June 30, 2036.]
- 360.945 Submittal of application on behalf of project; contents of
application; provision of additional documentation; confidentiality of
information related to negotiation of agreements to defray cost of local
government services and infrastructure. [Effective through June 30, 2036.]
- 360.950 Consideration of application by Office of Economic Development;
notice of application to certain local governmental entities; designation of
representative of certain local governmental entities; public meeting required;
requirements for notice of public meeting; approval of application; submission
of information to Office; confidentiality of information contained in
application and certain communications. [Effective through June 30, 2036.]
- 360.955 Approval of application for certificate of eligibility for
transferable tax credits; issuance of certificate; computation of amount of
transferable tax credits which may be approved for qualified project.
[Effective through June 30, 2036.]
- 360.960 Limitations on amounts of transferable tax credits which may be
issued by Office of Economic Development. [Effective through June 30, 2036.]
- 360.965 Approval of application for abatement of taxes; duration of
abatement; issuance of document certifying abatement of sales and use taxes.
[Effective through June 30, 2036.]
- 360.970 Duty of lead participant to provide records to verify
eligibility for transferable tax credits and abatements of taxes; repayment of
tax credits to which lead participant is not entitled; repayment of amount of
taxes abated if qualified project becomes ineligible or ceases operation. [Effective
through June 30, 2036.]
- 360.975 Duty of Office of Economic Development to prepare and submit
certain reports; content of reports. [Effective through June 30, 2036.]
- 360.980 Governing body of county, city or fire protection district
authorized to grant abatement of permitting fees or licensing fees to
participants in qualified project located in county, city or fire protection
district. [Effective through June 30, 2036.]
- 360.981 Definitions
- 360.982 Economic development financing agreement defined
- 360.983 Economic development financing proposal defined
- 360.984 Infrastructure project defined
- 360.985 Lead participant defined
- 360.986 Local government defined
- 360.987 Office defined
- 360.988 Qualified project defined
- 360.989 Submittal and contents of economic development financing
proposal
- 360.990 Approval of economic development financing proposal
- 360.991 Issuance of general obligation bonds of State of Nevada to finance
infrastructure projects identified in economic development financing agreement;
limitation on amount of bonds; proceeds allocated to Office of Economic
Development
- 360.992 Expedited determination of water rights in area of qualified
project. [Effective through June 30, 2036.]
- 360.2905 360.2905
- 360.2915 Adoption of regulations by Department: Taxpayers Bill of
Rights; payment of taxes in installments
- 360.2925 Provision of instructions and information to taxpayer liable for
first time for taxes on business
- 360.2935 Refund to taxpayer of overpayment together with payment of
interest; disallowance of interest
- 360.2937 Amount of interest required on overpayment of certain taxes,
fees and assessments
- 360.4193 Authority of Department; prosecution by Attorney General;
issuance of writ of attachment; effect of certificate of Department showing
delinquency
- 360.4195 Action for use tax: Manner of service of process
- 360.5971 Registration or permit required to engage in or conduct business
as seller; application for permit
- 360.5972 Fee for permit; distribution
- 360.5973 Issuance, assignability and display of permit; explanation of
liability for collection and payment of taxes
- 360.5974 Fee for reinstatement of suspended or revoked permit
- 360.5975 Revocation or suspension of permit: Procedure; manner of serving
notice; limitation on issuance of new permit
- 360.7573 Authority of Board of Economic Development to deny or condition
approval of abatement, partial abatement or transferable tax credits if
approval not in best interests of State; factors to consider in determining
best interests of State
- 360.7575 Document certifying abatement or partial abatement: Issuance;
failure to present; refunds of sales and use tax on transactions when document
not presented
- 360.7581 Above-the-line personnel defined
- 360.7582 Below-the-line personnel defined
- 360.7583 Nevada business defined
- 360.7584 Nevada resident defined
- 360.7585 Production company defined
- 360.7586 Qualified production defined
- 360.7589 Determination of whether employee is full-time equivalent
employee
- 360.7591 Calculation of amount of credit: Expenditures and costs eligible
to serve as basis for calculation; ineligible expenditures and costs;
regulations
- 360.7592 Calculation of amount of credit: Base amount; additional amounts
for employing residents as below-the-line personnel and filming in certain
counties; Office of Economic Development authorized to reduce or withhold
credits under certain circumstances
- 360.7593 Calculation of amount of credit: Rate of inclusion of wages and
salaries paid to nonresidents when calculating base amount of credit
- 360.7594 Limitation on amount of credits; expiration of credits; amount
of compensation included as qualified direct production expenditure
- 360.7595 Procedure for hearing application; commencement of principal photography;
duty of production company to submit certain information and complete
production within certain period; priority of certain applications
- 360.7596 Abatement of city or county permitting fee or licensing fee;
reporting of such abatements to Governor and Legislature
- 360.7597 Repayment of amount of credit required under certain
circumstances
- 360.7598 Office of Economic Development required to submit annual report
to Governor and Director of Legislative Counsel Bureau
- 360.75855 Qualified direct production expenditures defined
CHAPTER 360A - ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS
CHAPTER 361 - PROPERTY TAX
- 361.10 Definitions
- 361.13 Billboard defined
- 361.15 Bona fide resident defined
- 361.17 Camper shell defined
- 361.20 Fiscal year defined
- 361.25 Full cash value defined
- 361.27 Geothermal resource defined
- 361.28 Manufactured home defined
- 361.29 Mobile home defined
- 361.30 Personal property defined
- 361.32 Property of an interstate or intercounty nature defined
- 361.35 Real estate and real property defined
- 361.40 Resident defined
- 361.42 Slide-in camper defined
- 361.43 Taxable value defined
- 361.44 County assessor: Duty to keep certain proprietary information
concerning taxpayer confidential
- 361.45 Taxable property
- 361.50 United States property exempted
- 361.55 Exemption of state lands and property generally; payments by
Department of Wildlife in lieu of taxes; apportionment of payments
- 361.60 Property of counties, cities, towns, Nevada Rural Housing
Authority and certain other political subdivisions exempted
- 361.61 Property related to public use of privately owned airport
exempted; exclusion
- 361.62 Property of trusts for furtherance of public functions exempted
- 361.65 Property of school districts and charter schools exempted
- 361.67 Vehicles exempted
- 361.68 Business inventories and consumables, livestock, bees, certain
pipe and agricultural equipment, boats, campers, fine art for public display
and certain personal property of nonresidents exempted; establishment of de
minimis exemption for personal property
- 361.69 Household goods and furniture exempted; exclusion of rental
property
- 361.70 Drainage ditches, canals and irrigation systems exempted
- 361.73 Property of water users nonprofit associations and nonprofit
cooperative corporations exempted
- 361.75 Exemption of unpatented mines and mining claims
- 361.77 Exemption of property used for control of air or water
pollution
- 361.78 Exemption of residential property containing shelter protecting
against radioactive fallout
- 361.80 Exemption of property of surviving spouses
- 361.82 Exemption of portions of certain property used for housing and
related facilities for persons with low incomes
- 361.83 Exemption of certain property and buildings used for care or
relief of orphan children, or of sick, infirm or indigent persons
- 361.84 Exemption of single-family residence that replaces single-family
residence partially or completely destroyed in certain emergencies or
disasters
- 361.85 Exemption of property of persons who are blind
- 361.86 Exemption of certain property used for housing and related
facilities for very low-income elderly persons or very low-income persons with
disabilities
- 361.87 Exemption of residential improvements made to remove barriers to
persons with disabilities
- 361.88 Exemption of property of Nathan Adelson Hospice
- 361.90 Veterans exemptions
- 361.91 Exemption for veteran who has incurred service-connected
disability and surviving spouse of such a veteran
- 361.95 Exemptions of veterans organizations
- 361.96 Exemption of certain property leased or rented to charter
school
- 361.98 Exemption of property of charitable foundations established by
Board of Regents of University of Nevada
- 361.99 Exemption of certain real and personal property leased or rented
to Nevada System of Higher Education
- 361.100 Exemption of property of university fraternities and sororities
- 361.105 Exemptions of nonprofit private schools
- 361.106 Exemption of property of certain apprenticeship programs
- 361.107 Exemption of property of Pershing County Kids, Horses, Rodeo
Inc
- 361.110 Exemptions of certain organizations
- 361.111 Exemption of certain property of Archaeological Conservancy,
Nature Conservancy, American Land Conservancy and Nevada Land Conservancy
- 361.115 Exemptions of property of Nevada Childrens Foundation, Inc.,
Nevada Heritage Association, Inc., and Habitat for Humanity International
- 361.125 Exemption of churches, chapels and land used exclusively for
worship
- 361.130 Exemption of public cemeteries and graveyards
- 361.132 Exemption of certain private cemeteries and places of burial
- 361.135 Exemptions of certain lodges, societies and similar charitable
or benevolent organizations
- 361.140 Exemptions of certain charitable corporations
- 361.145 Exemptions of noncommercial theaters
- 361.150 Exemptions of volunteer fire departments
- 361.155 Exemptions: Filing of claims and designations; duration and
amount; assessment and penalty for erroneous grant or renewal; review of late
or denied claim
- 361.157 Exempt real estate subject to taxation if used as residence or
in business conducted for profit; exceptions
- 361.159 Exempt personal property subject to taxation if used in business
conducted for profit; exceptions
- 361.160 Personal property in transit defined; exceptions
- 361.165 Warehouse books and records: Designation of no situs property;
contents; inspection
- 361.180 Civil action for collection of taxes evaded
- 361.185 Penalty for false statement
- 361.186 Collection of admission fee for exhibition of art: Conditions;
reduction of exemption; payment of and credit against resulting tax
- 361.187 Applicability of exemption to owner of leased art
- 361.189 Parceling system
- 361.190 Manner of description until parceling system established
- 361.195 Land surveyed under authority of United States
- 361.200 City lots
- 361.205 Description with reference to map or plat
- 361.210 Description with reference to unofficial map filed with county
assessor or county commissioners
- 361.215 Description with reference to map in possession of county or
county officer: Identification of parcels; display of map; reference to map
- 361.220 Description by metes and bounds
- 361.221 Certification required; Appraisers Certification Board;
examinations
- 361.222 Temporary certificate
- 361.223 Continuing education: Annual training requirement; waiver
- 361.224 Effect of failure to meet requirements for continuing education
- 361.225 Rate of assessment
- 361.227 Determination of taxable value
- 361.228 Intangible personal property: Exemption from taxation;
prohibition against consideration of value; consideration of attributes of real
property
- 361.229 Adjustment of actual age of improvements in computation of
depreciation
- 361.233 Assessment and valuation of real property within common-interest
community
- 361.235 Assessment of corporate stock and property of partnership;
taxation of corporate property
- 361.240 Assessment of undivided property of deceased and insane persons;
payment of taxes
- 361.244 Classification of mobile or manufactured homes and factory-built
housing as real property
- 361.245 Personal property subject to security interest
- 361.260 Method of assessing property for taxation; appraisals and
reappraisals
- 361.261 Determination of assessed value of property that is not being
reappraised: Adoption of factors for improvements
- 361.263 Issuance of subpoenas by county assessors; duty of state and
local governmental entities to provide documents and other information to
county assessor; protection of information from disclosure
- 361.265 Written statement concerning personal property: Demand;
contents; return of statement; valuation of unlisted property claimed by absent
or unknown person; penalties
- 361.275 Liability of county assessor for taxes not assessed through
willful or inexcusable neglect; duties of county auditor and county treasurer
regarding property not assessed
- 361.280 District attorney to report unassessed property to county
commissioners; hearing; action against county assessor; levy of double amount
of taxes against person refusing to give statement
- 361.295 Assessment of real property by two counties: Examination and
determination by Department
- 361.300 Time and manner for completion of secured tax roll; list of
taxpayers and valuations; notice of assessed valuation
- 361.305 Preparation by county assessor of maps or plats of city blocks
and subdivisions
- 361.310 Time and manner for completion of assessment roll; closing and
reopening of roll as to changes; appeal of changes; log of changes to secured
roll
- 361.315 Meetings to establish valuation for purposes of assessment
- 361.318 Reports by companies that use property of interstate or
intercounty nature: Filing requirements; extension of time to file; failure to
file
- 361.320 Determination and allocation of valuation for property of
interstate or intercounty nature; billing, collection and remittance of taxes
on private car lines
- 361.321 Report of new construction by business; valuation for assessment
purposes; supplemental tax bill; payment and apportionment of taxes
- 361.323 Determination and apportionment of valuation for property of
electric light and power companies used to generate or transmit electricity for
use outside State
- 361.325 Nevada Tax Commission to establish valuations of mobile homes
and land; property escaping taxation to be placed on assessment roll
- 361.330 Effect of noncompliance on assessment and collection of taxes
- 361.333 Procedure
- 361.334 Definitions
- 361.335 Notice of completion of assessment roll and of meeting of county
board of equalization
- 361.340 County boards of equalization: Membership; additional panels;
clerk; compensation; compliance with regulations; meetings; procedural
requirements; attendance of district attorney and assessor
- 361.342 Date of postmark deemed date of filing of appeal
- 361.345 Power of county board of equalization to change valuation of
property; review of changes in valuation and estimation of certain property by
county assessor; notice of addition to assessed valuation
- 361.350 List of assessments increased by county board of equalization;
hearing before State Board of Equalization
- 361.355 Complaints of overvaluation or excessive valuation by reason of
undervaluation or nonassessment of other property
- 361.356 Appeal to county board of equalization where inequity exists
- 361.357 Appeal to county board of equalization where full cash value of
property is less than its taxable value
- 361.360 Appeals to State Board of Equalization
- 361.362 Appeal on behalf of owner of property
- 361.365 Records of hearings of county board of equalization: Format and
contents; transmittal to State Board of Equalization; availability to public;
duties of complainant who requests transcript
- 361.375 State Board of Equalization: Composition; qualifications; terms;
removal; compensation; quorum; adoption of and compliance with regulations;
staff
- 361.380 Meetings of State Board of Equalization; notice
- 361.385 Public sessions; persons may appear by attorney or file
statements
- 361.390 Duties of county assessor; projections for current and upcoming
fiscal years
- 361.395 Equalization of property values and review of tax rolls by State
Board of Equalization; notice of proposed increase in valuation
- 361.400 Appeals from action of county boards of equalization
- 361.402 Direct appeals to State Board of Equalization from valuation by
Department of certain property used in connection with mining
- 361.403 Direct appeals to State Board of Equalization from valuations of
Nevada Tax Commission
- 361.405 Certification of changes in assessed valuation; notice of
increased valuation; duties of county auditors and tax receivers; inclusion of
net proceeds of minerals in assessed valuation
- 361.410 Judicial review: Availability and restrictions; prosecution and
defense; burden of proof
- 361.420 Payment of taxes under protest; action for recovery of taxes;
limitation of action
- 361.425 361.425
- 361.430 361.430
- 361.435 County assessor: Dissemination to public of information
concerning taxation of property
- 361.435 Consolidation of actions; venue
- 361.445 Provision of certain information regarding property taxes on
Internet
- 361.445 Basis for property taxation
- 361.447 Report to county treasurer of change in ownership of residential
real property
- 361.450 Liens for taxes: Attachment; superiority; expiration of lien on
mobile or manufactured home
- 361.453 Limitation on total ad valorem tax levy; exceptions
- 361.454 Determination by county auditor of effect of tentative budget on
each taxpayer; dissemination of information
- 361.455 Procedure for reducing combined rate within statutory
limitation; revised budgets
- 361.457 Establishment of combined tax rate: Prohibited agreements
between local governments
- 361.460 Levy of tax rate by county commissioners: Resolution
- 361.463 Reduction of tax levy which exceeds statutory limitation;
priority of taxes levied for payment of bonded indebtedness
- 361.465 Extension and delivery of tax roll after levy
- 361.470 Tax receiver charged with full amount of taxes levied
- 361.471 Definitions
- 361.475 County treasurers to be tax receivers
- 361.480 Notice to taxpayers; individual tax bills
- 361.482 Collection of tax levied by State
- 361.483 Time for payment of taxes; penalties; notification of certain
provisions regarding waiver or reduction of penalty
- 361.484 Abatement of taxes on real or personal property acquired by Federal
Government, State or political subdivision
- 361.485 Duties of tax receiver when taxes paid; certain overpayments not
refunded; certain deficiencies not collected
- 361.486 Payment of interest on overpayment of taxes
- 361.505 Migratory property: Definition; placement on unsecured tax roll;
proration of tax
- 361.510 Preparation of blank receipts for payment of taxes on movable
personal property
- 361.525 Penalties for tax receiver giving other than required receipts
- 361.530 Reservation and disposition of commission on personal property
tax collected
- 361.535 Date taxes become delinquent; penalty for delinquency;
collection by seizure and sale of personal property or alternative methods;
disposition of excess proceeds from sale of certain property
- 361.545 Monthly returns of county assessor to county auditor and county
treasurer; duties of county auditor and county treasurer
- 361.550 Penalty for county assessors neglect or refusal; duties of
county auditor and district attorney
- 361.555 Actions against county auditor for losses sustained by State and
county through defalcation of county assessor
- 361.560 Action to recover personal property tax
- 361.561 Applicability to certain vehicles
- 361.562 Report to county assessor of purchase, repossession or entry
into State of mobile or manufactured home; manner of assessment
- 361.565 Publication of notice of delinquent taxes: Time, manner and
costs of publication; contents of notice
- 361.567 Expedited procedure for sale of abandoned property; inspection
of property to determine abandonment; required notice and affidavit; judicial
review; criteria for determining abandonment
- 361.570 Trustees certificate: Issuance to county treasurer; effect;
contents; recordation; annual assessment of property held in trust
- 361.577 Costs of abating nuisance chargeable against property held by
county treasurer
- 361.580 Accounting by tax receiver to county auditor following period
for redemption; duties of county auditor
- 361.585 Execution and delivery of deeds to county treasurer as trustee
after period of redemption; reconveyance of property
- 361.590 Contents, recordation and effect of deeds to county treasurer as
trustee after period of redemption; presumption of legality of proceedings
- 361.595 Conveyances of property held in trust by county treasurer:
Procedure; order of county commissioners; deeds to purchasers
- 361.600 Limitation of action to recover land sold for taxes
- 361.603 Acquisition by local government or Nevada System of Higher
Education of property held in trust
- 361.604 Acquisition by Indian tribe of property held in trust
- 361.605 Property related to public use of privately owned park exempted;
exclusion
- 361.605 Rental of property held in trust; application of rents
- 361.606 Leases for development of oil, gas and geothermal resources:
Authority to lease property held in trust
- 361.607 Leases for development of oil, gas and geothermal resources:
Procedure for leasing
- 361.608 Leases for development of oil, gas and geothermal resources:
Term of lease
- 361.610 Disposition of amounts received from sale price, rents or
redemption of property held in trust; no charge against county for services of
officer; claims for and agreements concerning recovery of excess proceeds;
authorization of person to file claim and collect property
- 361.615 Liability of county treasurer for failure to perform duties of
trust
- 361.620 Payment of penalties, interest and costs into county general
fund
- 361.625 Payment of delinquent taxes before sale and institution of suit;
filing of tax receipt
- 361.630 Service of tax receipt upon district attorney: Effect; liability
for negligence
- 361.635 Preparation and delivery of certified lists of delinquencies to
district attorney; commencement of action
- 361.640 Additional bond of district attorney
- 361.645 Evidentiary effect of list of delinquent taxes and certificate
of assignment of tax lien
- 361.650 Parties; venue and jurisdiction
- 361.655 Form of complaint by district attorney
- 361.660 Complaint and summons may contain more specific description of
property than is contained in assessment roll
- 361.665 Issuance of summons
- 361.670 Service of summons on personal defendant and real estate and
improvements
- 361.675 Publication and posting to be completed 10 days before date set
for appearance; return as conclusive evidence of service
- 361.680 Form of notice of action by district attorney
- 361.683 Partial abatement of taxes imposed on personal property located
at new or expanded data center. [Effective through December 31, 2056.]
- 361.685 Notices and affidavits: Filing with county recorder; evidentiary
effect of copies; costs
- 361.687 Partial abatement of taxes imposed on certain new or expanded
businesses. [Effective through June 30, 2032.]
- 361.690 Entry of default and final judgment on failure of defendant to
appear
- 361.695 Answer of defendant
- 361.700 Judgments, liens and execution
- 361.705 Effect of deeds derived from sale of real property
- 361.710 Applicability of NRS, N.R.C.P. and NRAP to proceedings
- 361.715 Fees of officers; taxing and apportionment of costs
- 361.720 Duties of district attorney on collection of delinquent taxes
- 361.725 Return of list of delinquent taxes and statement of those
remaining uncollected to county auditor; board of county commissioners may
strike off uncollectible taxes
- 361.730 Penalties for district attorney failing or refusing to pay over
tax money
- 361.731 Tax lien defined
- 361.732 Issuance of duplicate certificate of assignment
- 361.733 Commencement of action for collection by assignee; notice of
action and claim
- 361.736 Definitions
- 361.737 Property tax accrued defined
- 361.738 Filing, form, contents and execution of claims; availability of
forms
- 361.739 Attachment of liens for postponed amounts; collection of
postponed amounts
- 361.745 Quarterly remittances from county treasurer to State Controller;
payments upon order of State Controller
- 361.755 Apportionment of taxes by county treasurers
- 361.765 Correction of clerical and typographical errors on tax rolls
- 361.767 Assessment of personal property that was not assessed or was
underassessed
- 361.768 Correction of overassessment of real or personal property
because of factual error; adjustment for partial or complete destruction of
real property improvement or personal property
- 361.769 Assessment of real property not on secured roll
- 361.770 Assessment of newly constructed real property as personal
property when not assessed for current tax year
- 361.773 Correction of tax rolls to indicate that certain single-family
residences are eligible for partial abatement from taxation
- 361.777 Priority of partial abatements and partial exemptions from
taxation
- 361.780 Procedure for issuance of deed when property sold for delinquent
taxes; contents, recordation and effect of deed
- 361.790 Payment of taxes on parcel of real property that is part of
larger parcel upon which taxes are delinquent: Procedure; receipt
- 361.797 Allowance for taxes on property admitted to state program for
preservation of railroad lines on which service has been discontinued
- 361.802 Definitions
- 361.804 Affiliate defined
- 361.806 Heavy equipment rental company defined
- 361.808 Heavy equipment rental property defined
- 361.811 North American Industry Classification System and NAICS
defined
- 361.814 Rent, rental and renting defined
- 361.816 Rental charge defined
- 361.818 Renter defined
- 361.821 Maintenance and availability of records; regulations
- 361.822 Examination of records by Department
- 361.826 Maximum amount; separately stated on invoices; authorized use
- 361.828 Prohibition against charging certain persons and entities
- 361.831 Filing and contents of report
- 361.834 Prohibited acts; penalty
- 361.900 Application for establishment; calculation of payment required;
issuance of certificate; agreement for installment payments
- 361.905 Waiver of veterans exemption; designation of any amount of
exemption for credit to Gift Account for veterans homes in southern or northern
Nevada
- 361.905 Duties of State Treasurer and county assessor upon issuance of
certificate; payment of taxes; deficiencies
- 361.910 Duration of validity
- 361.915 Relinquishment
- 361.920 Allodial Title Trust Account; regulations of State Treasurer
- 361.1565 Certain exemptions reduced to extent of exemption from
governmental services tax
- 361.2212 Petition to review criminal history of person to determine
whether criminal history disqualifies person from obtaining certificate
- 361.2224 Application for certificate to include social security number of
applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, the
federal law requiring each state to establish procedures for withholding,
suspending and restricting the professional, occupational and recreational
licenses for child support arrearages and for noncompliance with certain
processes relating to paternity or child support proceedings.]
- 361.2225 Statement by applicant concerning payment of child support;
grounds for denial of certificate; duty of Department. [Effective until the
date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to
establish procedures for withholding, suspending and restricting the
professional, occupational and recreational licenses for child support
arrearages and for noncompliance with certain processes relating to paternity
or child support proceedings.]
- 361.2226 Suspension of certificate for failure to pay child support or
comply with certain subpoenas or warrants; reinstatement. [Effective until the
date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to
establish procedures for withholding, suspending and restricting the
professional, occupational and recreational licenses for child support
arrearages and for noncompliance with certain processes relating to paternity
or child support proceedings.]
- 361.2227 Renewal of certificate: Application to include information
relating to state business license; grounds for denial of renewal
- 361.2242 Department of Taxation prohibited from denying application for
certificate based solely on immigration or citizenship status; applicant
without social security number authorized to provide alternative personally
identifying number; disclosure and confidentiality of social security number
and alternative personally identifying number
- 361.2275 Determination of status of property as leased or used
- 361.2285 Adoption of regulations regarding use of income approach for
valuation of real property used to conduct business
- 361.2445 Conversion of mobile or manufactured home from real to personal
property
- 361.3205 Central assessment roll for property of interstate or
intercounty nature; notice of assessment; payment; apportionment of taxes;
recovery of delinquent taxes
- 361.4535 Projections of revenue from ad valorem taxes: Duties of county
assessors and Department
- 361.4545 Publication of informational notices regarding tentative budgets
and tax rates
- 361.4547 Nevada Tax Commission to certify combined tax rate to boards of
county commissioners; procedure when additional levy of taxes ad valorem
approved by voters of school district causes combined rate to exceed statutory
limitation
- 361.4712 Ad valorem taxes levied in a county defined
- 361.4715 Combined overlapping tax rate defined
- 361.4721 Taxing entity defined
- 361.4722 Partial abatement of taxes levied on property for which assessed
valuation has been established or on remainder parcel of real property
- 361.4723 Partial abatement of taxes levied on certain single-family
residences; manner of submitting claim for partial abatement
- 361.4724 Partial abatement of taxes levied on certain residential rental
dwellings; manner of submitting claim for partial abatement
- 361.4725 Exemption from partial abatements following certain fluctuations
in taxable value of property
- 361.4726 Exemption from partial abatements for certain new taxes and
increases in existing taxes
- 361.4727 Increase in rate of tax for payment of obligations secured by
proceeds of tax: Prerequisites; effect on partial abatements
- 361.4728 Levy of tax upon approval of voters at rate that is exempt from
partial abatements
- 361.4729 Calculation of partial abatement when taxable value of real
property is reduced because of destruction, removal or overassessment of
improvement
- 361.4732 Effect of annexation of real property to taxing entity
- 361.4733 Adoption of regulations by Committee on Local Government
Finance
- 361.4734 Review of determination of applicability of partial abatement;
appeal of decision upon review; judicial review
- 361.4735 Penalty for false claim of partial abatement
- 361.4835 Waiver of all or part of interest and penalty for late payment
of taxes
- 361.5605 County commissioners may designate county treasurer to collect
personal property taxes
- 361.5607 Designation of taxes on personal property as uncollectible
- 361.5625 Filing requirements for owners of at least 25 mobile or
manufactured homes leased within county for commercial purposes and not converted
to real property
- 361.5641 Allowable credit for tax paid on another mobile or manufactured
home sold or exchanged or paid to state of previous residence
- 361.5643 Issuance of sticker by county assessor
- 361.5644 Penalty for noncompliance; seizure and sale of mobile or
manufactured home
- 361.5648 Mailing of notice of delinquent taxes: Duties of tax receiver;
contents of notice; second notice; costs; limitation of liability for failure
to provide
- 361.7303 Definitions
- 361.7307 Assignee defined
- 361.7311 Agreements for assignment of tax liens
- 361.7312 Assignment of tax lien by county treasurer
- 361.7314 Posting of bond by assignee; exception
- 361.7316 Time and conditions of assignment
- 361.7318 Certificate of assignment: Issuance; contents; security
interest
- 361.7322 Record of assignment
- 361.7326 Redemption of tax lien after assignment: Amount of required
payment; issuance, contents and recording of release of lien
- 361.7362 Claim defined
- 361.7364 Household defined
- 361.7366 Income defined
- 361.7368 Occupied by the owner defined
- 361.7372 Single-family residence defined
- 361.7374 Powers and duties of Department
- 361.7376 Eligibility to file claim for postponement; maximum amount that
may be postponed
- 361.7378 Determination of claimant for household
- 361.7382 Action by county treasurer on claims; review of decisions on
claims
- 361.7384 Confidentiality of information contained in claims
- 361.7386 Issuance, contents and recording of certificates of eligibility
- 361.7388 Accrual of interest on amounts postponed
- 361.7392 Submission of request for statement of amount postponed;
preparation and provision of statement
- 361.7394 Time when postponed amounts become due; payments authorized
before amounts become due
- 361.7396 Denial or revocation of claims; penalty and assessment upon
revocation
- 361.7398 Criminal penalty
- 361.47111 Ad valorem taxes defined
- 361.47285 Calculation of partial abatement when single-family residence is
replaced after partial or complete destruction in certain emergencies or
disasters
CHAPTER 361A - TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE
CHAPTER 362 - TAXES ON PATENTED MINES AND PROCEEDS OF MINERALS
CHAPTER 363A - BUSINESS TAX: FINANCIAL INSTITUTIONS AND MINING
CHAPTER 363B - BUSINESS TAX
CHAPTER 363C - COMMERCE TAX
- 363C.10 Definitions
- 363C.15 Business defined
- 363C.20 Business entity defined
- 363C.25 Commerce tax defined
- 363C.30 Credit sales defined
- 363C.35 Engaging in a business defined
- 363C.40 Governmental entity defined
- 363C.45 Gross revenue defined
- 363C.50 Loan defined
- 363C.55 Nevada gross revenue defined
- 363C.60 North American Industry Classification System and NAICS
defined Repealed
- 363C.65 Pass-through entity defined
- 363C.70 Pass-through revenue defined
- 363C.75 Securities defined
- 363C.80 Taxable year defined
- 363C.85 Wages defined
- 363C.90 References to Internal Revenue Code
- 363C.91 References to North American Industry Classification System or
NAICS
- 363C.93 Businesses constituting passive entities
- 363C.97 Determination of business category
- 363C.100 Duties of Department
- 363C.110 Maintenance and availability of records of taxpayer;
regulations
- 363C.120 Examination of records by Department; payment of expenses of
Department for examination of records outside this State
- 363C.130 Authority of Executive Director to request information from
other agencies and officers; confidentiality
- 363C.140 Method of accounting
- 363C.200 Imposition; payment of tax; filing of return; extension of time
for payment; payment of interest during period of extension
- 363C.210 Deductions from gross revenue
- 363C.220 Situsing
- 363C.300 Rate of tax based on business category in which business entity
is primarily engaged
- 363C.310 Agriculture, forestry, fishing and hunting (NAICS 11)
- 363C.320 Mining, quarrying and oil and gas extraction (NAICS 21)
- 363C.330 Utilities and telecommunications (NAICS 22 and 517)
- 363C.340 Construction (NAICS 23)
- 363C.350 Manufacturing (NAICS 31, 32 and 33)
- 363C.360 Wholesale trade (NAICS 42)
- 363C.370 Retail trade (NAICS 44 and 45)
- 363C.380 Air transportation (NAICS 481)
- 363C.390 Rail transportation (NAICS 482)
- 363C.400 Other transportation (NAICS 483, 485, 486, 487, 488, 491 and
492)
- 363C.410 Truck transportation (NAICS 484)
- 363C.420 Warehousing and storage (NAICS 493)
- 363C.430 Publishing, software and data processing (NAICS 512, 513, 516
and 518)
- 363C.440 Finance and insurance (NAICS 52)
- 363C.450 Real estate and rental and leasing (NAICS 53)
- 363C.460 Professional, scientific and technical services (NAICS 54)
- 363C.470 Management of companies and enterprises (NAICS 55)
- 363C.480 Administrative and support services (NAICS 561)
- 363C.490 Waste management and remediation services (NAICS 562)
- 363C.500 Educational services (NAICS 61)
- 363C.510 Health care and social assistance (NAICS 62)
- 363C.520 Arts, entertainment and recreation (NAICS 71)
- 363C.530 Accommodation (NAICS 721)
- 363C.540 Food services and drinking places (NAICS 722)
- 363C.550 Other services (NAICS 81)
- 363C.560 Unclassified business entities
- 363C.600 Certification of excess amount collected; credit and refund
- 363C.610 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
- 363C.620 Interest on overpayments; disallowance of interest
- 363C.630 Injunction or other process to prevent collection of tax
prohibited; filing of claim is condition precedent to maintaining action for
refund
- 363C.640 Action for refund: Period for commencement; venue; waiver
- 363C.650 Rights of claimant upon failure of Department to mail notice of
action on claim; allocation of judgment for claimant
- 363C.660 Allowance of interest in judgment for amount illegally
collected
- 363C.670 Standing to recover
- 363C.680 Action for recovery of erroneous refund: Jurisdiction; venue;
prosecution
- 363C.690 Cancellation of illegal determination
- 363C.700 Remedies of State are cumulative
CHAPTER 363D - TAX ON GROSS REVENUE OF GOLD AND SILVER MINING BUSINESSES
CHAPTER 364 - LICENSE TAXES
CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT
- 365.10 Definitions
- 365.15 Aviation fuel defined
- 365.20 Dealer defined
- 365.26 Department defined
- 365.28 Ethanol defined
- 365.31 Exporter defined
- 365.35 Fuel for jet or turbine-powered aircraft defined
- 365.38 Governmental entity defined
- 365.40 Highway defined
- 365.45 Methanol defined
- 365.50 Motor vehicle defined
- 365.60 Motor vehicle fuel defined
- 365.70 Person defined
- 365.76 Rack defined
- 365.80 Retailer defined
- 365.84 Supplier defined
- 365.88 Terminal defined
- 365.92 Transporter defined
- 365.95 Fuel deemed distributed
- 365.100 Administration and enforcement by Department
- 365.110 Rules and regulations of Department
- 365.115 Standards for determining whether alcohol is used as fuel or
liquor
- 365.120 Appointment of assistants or agents
- 365.130 Examinations, audits and inquiries
- 365.138 Confidentiality of certain records and information
- 365.140 Exchange of information with other states
- 365.142 Unlawful disclosure of information; penalty
- 365.150 Money to augment administration of chapter
- 365.170 Rates of taxes on aviation fuel and fuel for jet or
turbine-powered aircraft; duties of dealers
- 365.175 Rate of tax on certain motor vehicle fuel; duties of suppliers
- 365.180 Additional excise tax of 3.6 cents per gallon levied on certain
motor vehicle fuel; duties of suppliers and Department
- 365.185 Additional excise tax levied on motor vehicle fuel if federal
tax reduced or discontinued; duties of suppliers and Department
- 365.190 Additional excise tax of 1.75 cents per gallon levied on certain
motor vehicle fuel; duties of suppliers, purchasers and Department
- 365.192 Additional excise tax of 1 cent per gallon levied on certain
motor vehicle fuel; duties of suppliers, purchasers and Department
- 365.200 Imposition of excise tax on certain other fuels for motor
vehicles; certain fuels imported in fuel tanks of motor vehicles; exempt motor
vehicle fuel sold for nonexempt use; limitation on payments of tax for same
fuel
- 365.203 Optional imposition of additional tax on fuel for jet or
turbine-powered aircraft and aviation fuel
- 365.210 Limitations on levy of excise, privilege or occupational tax by
political subdivision or municipal corporation
- 365.220 Exempt transactions and sales
- 365.230 Exempt sales of fuel in individual quantities of 500 gallons or
less for export; duties of dealer or supplier and purchaser
- 365.240 Reports of exempt exports and sales; marking of invoices for
exempt sales
- 365.250 Time to claim exemption on dealers export to another state
- 365.260 When motor vehicle fuel not deemed to be exported
- 365.270 Acting as dealer, supplier, exporter or transporter without
license unlawful
- 365.280 Application for license
- 365.290 Form, conditions and amount of bond; deposit in lieu of bond
- 365.300 Issuance or denial of license
- 365.302 Hearing on denial of license
- 365.304 Term and transferability of license; regulations for renewal of
license
- 365.306 Duties upon discontinuance, sale or transfer of business
- 365.310 Suspension, cancellation or revocation of license
- 365.322 Importation, sale, distribution, use and storage of certain
motor vehicle fuel prohibited without payment of taxes; exception
- 365.324 Collection of taxes on certain motor vehicle fuel by supplier;
purchase of fuel by supplier or exporter; records of sales between suppliers
- 365.327 Collection of tax by unlicensed person: Submission of monthly
statements; payment of tax
- 365.330 Due date of tax; when payment by mail is deemed received;
receipt for payment; retention of percentage of tax for certain costs;
maintenance of separate account
- 365.335 Establishment of procedure requiring suppliers to submit tax
returns electronically
- 365.340 When tax becomes delinquent; deposit of proceeds from penalty
- 365.346 Liability of retailer of aviation fuel when taxes not paid;
verification by retailer of identification number
- 365.351 Liability of responsible person for willful failure to collect
or pay tax or willful attempt to evade payment of tax
- 365.370 Tax refunds: Persons entitled; payment by prescribed classes;
minimum claims
- 365.380 Presentation of claim for refund; maintenance of certain
records; limitation on refund of tax on motor vehicle fuel for off-highway use;
Department may require claimant to become dealer
- 365.390 Payment of refund by Department
- 365.400 Payment of refund based on duplicate invoice
- 365.410 Examination of claimants books and records; effect of refusal
to permit examination
- 365.420 Time for application for refund
- 365.430 Sources and manner of payment of refunds
- 365.440 Granting of credit in lieu of refund
- 365.445 Refund to farmer or rancher on basis of bulk purchases;
procedure; regulations
- 365.450 Injunction or other process to prevent collection prohibited
- 365.460 Action to recover amount paid: Protest required; venue
- 365.470 Action to recover amount paid: Time to sue; waiver of right;
consideration of grounds of illegality
- 365.480 Judgment for plaintiff: Disposition of amount; interest
- 365.490 Judgment not to be rendered for plaintiff when action is by or
in name of assignee
- 365.500 Dealers, suppliers, exporters and transporters: Maintenance of
certain records; examinations, investigations and inspections by Department;
fee for examination outside State; statements of contents of records
- 365.505 Records of shipments of certain motor vehicle fuel: Preparation
by supplier and provision to certain purchasers; use by transporter
- 365.510 Records of retailers: Maintenance, contents and inspection
- 365.515 Monthly statements by exporters
- 365.520 Monthly reports of deliveries by transporters
- 365.530 Documentation required when transporting certain fuels; failure
to produce documentation
- 365.531 Definitions
- 365.532 Construction, maintenance and repair defined
- 365.534 Right-of-way defined
- 365.535 Proceeds of tax on motor vehicle fuel paid on fuel used in
watercraft for recreational purposes
- 365.540 General requirements for particular proceeds
- 365.545 Proceeds of taxes on fuel for jet or turbine-powered aircraft
- 365.550 365.550
- 365.560 365.560
- 365.562 365.562
- 365.565 Proceeds of tax derived from aviation fuel
- 365.570 Unlawful acts
- 365.572 False or fraudulent reports: Penalty
- 365.575 Sale or distribution of motor vehicle fuel in this State by
exporter: Prohibition; penalty; payment of taxes
- 365.580 Penalty for other violations
- 365.590 Payment of cost of prosecution of violator
- 365.593 Disciplinary action for fraudulent use of motor vehicle fuel or
sale of unlawfully formulated motor vehicle fuel
- 365.597 Disciplinary action for sale of motor vehicle fuel which exceeds
ethanol tolerance prescribed by federal law
- 365.600 Imposition and deposit of administrative fines; injunctions and
other remedies
- 365.605 Sealing of fuel pump or metered pipes and hoses of rack:
Conditions; notice
- 365.610 Enforcement by sheriffs and other peace officers
CHAPTER 366 - TAX ON SPECIAL FUEL
- 366.10 Short title
- 366.20 Definitions
- 366.22 Biodiesel defined
- 366.23 Biodiesel blend defined
- 366.24 Biomass-based diesel blend defined
- 366.25 Department defined
- 366.26 Emulsion of water-phased hydrocarbon fuel defined
- 366.30 Highway defined
- 366.35 Highway under construction or reconstruction defined
- 366.40 Motor vehicle defined
- 366.55 Rack defined
- 366.57 Retail station defined
- 366.58 Retailer defined
- 366.60 Special fuel defined
- 366.62 Special fuel dealer defined
- 366.65 Special fuel exporter defined
- 366.68 Special fuel manufacturer defined
- 366.70 Special fuel supplier defined
- 366.75 Special fuel transporter defined
- 366.80 Special fuel user defined
- 366.85 Special mobile equipment defined
- 366.89 Storage tank defined
- 366.95 Terminal defined
- 366.100 Use defined
- 366.110 General powers and duties of Department
- 366.120 Employment of accountants, auditors and other assistants
- 366.130 Money for administration of chapter; payment of administrative
costs
- 366.150 Examinations, investigations and inspections; fee for
examination of records outside State; statements of contents of records
- 366.160 Public and confidential records
- 366.170 Exchange of information with other states
- 366.175 Cooperative agreement for information regarding interstate use
of special fuels; contents of agreement; audit of records
- 366.180 Unlawful disclosure of information; penalty
- 366.190 Rate of tax
- 366.195 Additional excise tax levied on special fuel if federal tax
reduced or discontinued
- 366.197 Factor for conversion of volumetric measurement
- 366.199 Prohibited importation, sale, distribution, use or storage of
special fuel which is not dyed; exceptions
- 366.200 Exempt sales and uses
- 366.203 Addition of dye to certain exempt special fuel; operation or
maintenance on highway of vehicle containing dyed special fuel
- 366.206 Special fuel dealer not to collect tax on certain exempt sales
- 366.207 Collection of tax on special fuel which is not dyed; purchase of
special fuel by special fuel supplier or special fuel exporter; records of
certain sales; refunds
- 366.210 366.210
- 366.220 Mandatory licensing requirements; application for license;
regulations of Department
- 366.221 Special fuel user: Exemptions from licensing
- 366.223 Temporary permit for special fuel; regulations of Department
- 366.235 Biomass-based diesel defined
- 366.235 Form, conditions and amount of bond; deposit in lieu of bond
- 366.240 Issuance or denial of license
- 366.245 Agreement with special fuel user or service provider for
issuance and renewal of license and issuance of identifying device; surety
bond; alternatives to surety bond; cancellation of agreement; regulations
- 366.250 Hearing on denial of license
- 366.255 Dyed special fuel defined
- 366.260 Term and transferability of licenses; regulations for renewal of
licenses
- 366.265 Special fuel user: Display of identifying device; location of
license or electronic device displaying license; fee for issuance of
identifying device
- 366.270 Duties upon discontinuance, sale or transfer of business
- 366.350 Suspension, revocation or cancellation of license
- 366.370 Due date of tax; when payment by mail is deemed received
- 366.375 When tax becomes delinquent; deposit of proceeds from penalty
- 366.380 Special fuel users: Quarterly returns and payments
- 366.383 Special fuel suppliers: Monthly returns and payments
- 366.386 Special fuel dealers and special fuel manufacturers: Periodic
returns and payments; reporting periods
- 366.387 Special fuel exporters: Monthly statements
- 366.388 Unlicensed persons who collect tax: Monthly returns and
payments
- 366.390 Retention of percentage of tax for certain costs
- 366.395 Payment of delinquent filing fee or penalty; interest; when
return, statement or payment is considered delinquent
- 366.540 Payment of tax; computation of tax by special fuel user or
special fuel manufacturer; maintenance of separate account; liability of
retailer when taxes not paid
- 366.545 Operator presumed to be owner of vehicle; joint and several
liability of lessor and lessee
- 366.551 Liability of responsible person for willful failure to collect
or pay tax or willful attempt to evade payment of tax
- 366.650 Requirements for refund or credit; examination of records of
claimant
- 366.655 Requirements for refund to bona fide farmer or rancher
- 366.660 Prohibition against issuance of injunction or other process to
prevent collection of tax; action against State Treasurer after payment under
protest
- 366.670 Action to recover amount paid: Time to sue; waiver of right;
consideration of grounds of illegality
- 366.680 Judgment for plaintiff: Disposition of amount; interest
- 366.685 Records, receipts, invoices and other papers regarding special
fuel: Maintenance and availability; violation of provisions
- 366.688 Records of retailers: Maintenance, contents and inspection
- 366.692 Records of shipments: Preparation, contents and use
- 366.695 Monthly reports of deliveries by special fuel transporters
- 366.697 Monthly reports by special fuel manufacturers
- 366.700 Deposit in Motor Vehicle Fund; limitation on use
- 366.710 False or fraudulent reports: Penalty
- 366.715 Sealing of special fuel pump or metered pipes and hoses of rack:
Conditions; notice
- 366.717 Sale or distribution of special fuel in this State by special
fuel exporter: Prohibition; penalty; payment of tax
- 366.720 Unlawful acts; penalty
- 366.730 Penalty for other violations
- 366.733 Sale or distribution of dyed special fuel: Prerequisites;
administrative fine for violation
- 366.735 Disciplinary action for fraudulent use of special fuel
- 366.737 Disciplinary action for sale of special fuel which exceeds
biodiesel tolerance for posted biodiesel blend
- 366.740 Imposition and deposit of administrative fines; opportunity for
hearing; injunctions and other remedies
- 366.745 Payment of cost of prosecution of violator
- 366.750 Enforcement by sheriffs and other peace officers
CHAPTER 368A - TAX ON LIVE ENTERTAINMENT
CHAPTER 369 - INTOXICATING LIQUOR: LICENSES AND TAXES
- 369.10 Beer defined
- 369.11 Brew pub defined
- 369.13 Brewery defined
- 369.15 Case of wine defined
- 369.19 Craft distillery defined
- 369.30 Importer defined
- 369.35 Instructional wine-making facility defined
- 369.40 Liquor defined
- 369.45 Malt beverage defined
- 369.50 Original package defined
- 369.70 Permissible person defined
- 369.90 Retail liquor store defined
- 369.100 Sale and to sell defined
- 369.111 Supplier defined
- 369.130 Wholesale dealer and wholesaler defined
- 369.140 Wine defined
- 369.150 Administration of chapter; duties of Department of Taxation
- 369.155 Standards for determining whether alcohol is used as fuel or
liquor
- 369.160 Money for administration of chapter
- 369.170 Liquor Tax Account: Remittances; refunds
- 369.173 Distribution and apportionment of money collected from tax on
certain liquor
- 369.174 Transfer of money collected from tax on certain liquor to Tax on
Liquor Program Account
- 369.175 Applicability of chapter
- 369.176 Exemption from licensing requirement for person selling liquor
at execution sale; licensee authorized to purchase liquor at execution sale
- 369.180 Required licenses; scope of licenses for brew pubs,
instructional wine-making facilities, craft distilleries and estate
distilleries
- 369.181 Definitions
- 369.190 Application for license
- 369.200 Approval or disapproval of application by board of county
commissioners or governing body of city; issuance of license; new hearing
- 369.210 Contents of license
- 369.220 Signing and posting of license; license nontransferable; change
of location
- 369.230 Authority to investigate actions of licensees; recommendation of
suspension or revocation of license by board of county commissioners or
governing body of city; temporary suspension or permanent revocation of license
by Department; grounds
- 369.240 Complaint against licensee: Issuance and service of citation;
effect of failure to answer
- 369.250 Time and place of hearing; notice
- 369.260 Hearing; decision; notice of decision; action by Department of
Taxation upon recommendation or decision to suspend or revoke license
- 369.270 New hearing before board of county commissioners, governing body
of city or Department; final order
- 369.280 Summary suspension or revocation of license: Grounds; procedure;
final order
- 369.290 Renewal of cancelled license
- 369.300 Schedule of fees for licenses
- 369.310 Date fees due; penalty; cancellation of license for failure to
pay fee and penalty; payment of proportionate part; date of license
- 369.320 Counties, cities and towns not prohibited from requiring
licenses
- 369.330 Levy, collection and amount of tax
- 369.333 Additional excise tax levied on certain liquor; limitations on
levy and collection of tax
- 369.335 Exemption for sale of liquor by licensed wholesale dealer to
certain instrumentalities of Armed Forces; credit or refund
- 369.340 Liquor sold to permissible persons exempt from tax
- 369.345 Exemption for certain wine produced on premises of instructional
wine-making facility; credit or refund
- 369.350 Security for taxes: Bonds and deposits; waiver of requirement
- 369.360 Rules of Department
- 369.370 Payment of tax by importers and manufacturers; refund or credit;
discount; extension of time for payment
- 369.382 Suppliers: Authority to engage in business of importing,
wholesaling or retailing alcoholic beverages restricted
- 369.386 Suppliers: Conditions for selling to importer or wholesaler;
designation of importer and agent
- 369.388 Importer to purchase liquor only from supplier; exception
- 369.390 Rights of holder of importers license; transfer of liquor;
permissible persons to procure permit
- 369.400 Importers: Inventory; records; inspection; penalty
- 369.410 Certain whiskeys not to be imported; exception
- 369.415 Licensing of person importing liquor for rectification as
importer; taxation of bulk imports of neutral or distilled spirits after
rectification and bottling
- 369.420 Seizure and sale of liquor
- 369.430 Certificate of compliance
- 369.440 Certificates for permissible persons
- 369.450 Importation and delivery of liquor by certain carriers;
transportation of liquor by special permit
- 369.460 369.460
- 369.462 Payment of tax by supplier
- 369.464 Suppliers of wine: Designation of importer
- 369.466 Suppliers of wine: Payment of fee after shipment of 200 or more
cases
- 369.468 Preservation of records for inspection and audit
- 369.470 Wholesale dealers: Rights of licensees
- 369.480 Wholesale dealers: Inventory; records; inspection; penalty
- 369.485 Certain transactions between wholesale dealer and retail liquor
store prohibited; review of invoices; payment; wholesale dealer to impose
charge for delinquent payment; penalties
- 369.486 Sources for purchase of liquor by wholesaler who is not importer
designated by supplier; exception
- 369.487 Retailers to purchase liquor only from state-licensed
wholesalers; exceptions
- 369.488 Sources for purchase of liquor by retailer; exceptions
- 369.489 Delivery of liquor to consumer in connection with retail sale;
regulations
- 369.490 Unlawful possession, sale or transportation of liquor;
exceptions
- 369.495 Unlawful to make, store, possess or transport liquor with intent
to defraud State; penalty
- 369.510 Powers of boards of county commissioners, governing bodies of
cities and Department of Taxation
- 369.520 Preservation of invoices
- 369.530 Inspections of vehicles and premises
- 369.540 Enforcement of chapter
- 369.550 Penalties for certain violations
- 369.560 Civil actions and damages for certain violations; liability of
certain directors, officers, agents and employees
- 369.600 Definitions
- 369.605 Alcoholic beverage defined
- 369.610 Alcoholic beverage awareness program defined
- 369.615 Commission defined
- 369.620 Establishment defined
- 369.625 Development and contents of curriculum for program;
certification and operation of program; adoption of regulations
- 369.630 Completion of certified program by certain employees of
establishment: Duties of owner or operator of establishment; notice of civil
infraction; payment and disposition of civil fine; denial of liability for
infraction; applicability of provisions
- 369.635 Adoption by political subdivision of certain requirements or
standards prohibited; exception
- 369.4855 Receipt of liquor by wholesale dealer from affiliate located
outside State; payment of applicable excise taxes
- 369.4863 Transfers of liquor between affiliated retail liquor stores;
notification of boundaries of marketing areas
- 369.4865 Transfers of liquor between retail liquor stores holding
nonrestricted gaming licenses
- 369.4867 Bulk sale of liquor by retailer
- 369.4891 Retail sale of alcoholic beverages by covered food establishment
for delivery and consumption off premises; conditions; Department to adopt
regulations governing surcharge for each retail sale; use of revenue collected
from surcharge
CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS
- 370.2 Definitions
- 370.4 Knowingly defined
- 370.6 Negligently defined
- 370.7 Definitions
- 370.8 Alternative nicotine product defined
- 370.9 Basic cost of cigarettes defined
- 370.10 Cigarette defined
- 370.13 Cigarette package defined
- 370.14 Cigarette rolling machine defined
- 370.15 Cigarette vending machine operator defined
- 370.20 Consumer defined
- 370.25 Contraband tobacco products defined
- 370.27 Cost to the wholesale dealer defined
- 370.28 Counterfeit stamp defined
- 370.29 Delivery service defined
- 370.31 Licensee defined
- 370.32 Place of business defined
- 370.33 Retail dealer defined
- 370.35 Sale and to sell defined
- 370.37 Sale at wholesale defined
- 370.42 Secretary defined
- 370.48 Stamp defined
- 370.52 Tobacco product package defined
- 370.54 Vapor product defined
- 370.55 Wholesale dealer defined
- 370.70 Applicability
- 370.73 Manufacturer, wholesale dealer and retail dealer to maintain
with Department current mailing and electronic mail addresses
- 370.77 Cigarette taxes are direct taxes upon consumer
- 370.90 Inventory required for wholesale dealer
- 370.165 Levy, rate and collection of tax
- 370.170 Revenue stamp to be affixed to each package of cigarettes;
tribal stamp required on each package of cigarettes sold on tribal land or by
Indian tribe
- 370.175 Unstamped cigarettes: Restriction on possession
- 370.180 Design and printing of revenue stamps; identification of dealer
on stamp; regulations concerning use of metered stamping machine
- 370.190 Sale of revenue stamps by Department; payment for revenue
stamps; regulations
- 370.193 Department to fix maximum amount of revenue stamps upon
application by wholesale dealer
- 370.195 Due date for deferred payment owing for revenue stamps;
extension; conditions under which Department may suspend without notice
privilege to defer payment
- 370.200 Sale of cigarette revenue stamps by sheriff and city officers
- 370.210 Requirements for and restrictions on affixing stamps; handling
of unstamped cigarettes for sale or distribution outside State
- 370.220 Allowance of discounts for services rendered by dealers
- 370.230 Destruction of spoiled or unusable stamps upon written
authorization of State Board of Examiners
- 370.240 Monthly reports of wholesale dealers: Due date; contents and
form; separate report for each facility; extension of deadline; correction of
errors; reporting of additional information
- 370.255 Maintenance and retention of records regarding certain
transactions of wholesale dealers, retail dealers and manufacturers
- 370.257 Access to and sharing of records and reports; confidentiality of
data relating to cigarette sales provided in accordance with certain settlement
agreements; audit of records and investigation of facilities by Department
- 370.260 Remittances of taxes and license fees to Department; allocation
and appropriation of remittances of taxes; monthly reports by Department;
deposit and use of remittances of license fees
- 370.270 Duties of retail dealers and vending machine operators; unlawful
possession of unstamped cigarettes; seizure and disposition of unstamped
cigarettes and vending machines
- 370.275 Counterfeit cigarettes defined
- 370.280 Tax refunds; wholesale dealer required to return unused tribal
stamps after ceasing operations
- 370.285 Delivery sale defined
- 370.290 Exemption for cigarettes exported from State; notice to
Department of Taxation and state of destination; penalty
- 370.295 Importer defined
- 370.295 Transportation of cigarettes: Invoices to accompany shipment
- 370.301 Transportation of unstamped cigarettes; inspection of vehicles
for contraband cigarettes
- 370.305 License defined
- 370.310 Sale or distribution of tax-free cigarettes by vending machine
prohibited
- 370.315 Manufacturer defined
- 370.315 Sale of cigarettes in various packages
- 370.317 Other counterfeit tobacco product defined
- 370.318 Other tobacco product defined
- 370.321 Duties of person who accepts order for delivery sale; civil
penalties
- 370.325 Qualified tribal land defined
- 370.327 Submission to Department of monthly reports by persons selling,
transferring, shipping or delivering cigarettes, roll-your-own tobacco or
smokeless tobacco into this State; submission to Attorney General and United
States Department of the Treasury of certain information; confidentiality
- 370.350 Levy; amount; exemptions
- 370.360 Payment of tax; reports
- 370.371 Prevention of competition by wholesale dealer; purchase of
cigarettes below cost by retail dealer; penalty; prima facie evidence
- 370.372 Determination of cost of cigarettes to wholesale dealer
- 370.373 Sale by wholesale dealer of cigarettes bought from another
wholesale dealer
- 370.374 Meeting lawful price of competitor
- 370.376 Contract in violation of provisions is void
- 370.378 Action to prevent, restrain or enjoin a violation or threatened
violation of provisions; action for damages and costs
- 370.380 Unlawful acts regarding licenses or stamps; unlawful possession
of unstamped cigarettes; penalty
- 370.382 Unlawful fraudulent acts; penalty
- 370.385 Prohibited acts by wholesale or retail dealer; prohibited acts
regarding cigarettes manufactured for export outside United States; penalties;
seizure and destruction of certain unlawfully stamped cigarettes
- 370.390 370.390
- 370.400 370.400
- 370.405 Unlawful sale or possession of contraband tobacco products;
penalties
- 370.410 Penalty for exporting, importing or possessing contraband
tobacco products
- 370.413 Authority to search for evidence of violation
- 370.415 Seizure and disposition of counterfeit stamps, contraband
tobacco products, machinery used to manufacture contraband tobacco products and
unlawfully used cigarette rolling machines; additional penalty
- 370.419 Forfeiture of property on premises of wholesale or retail dealer
who commits certain fraudulent acts
- 370.430 Penalty for exportation of unstamped cigarettes to unauthorized
persons
- 370.440 Definitions
- 370.447 Required inventory for wholesale dealer
- 370.450 Imposition, rate and collection of tax; exemptions; retention of
portion by wholesale dealer; penalty. [Effective through June 30, 2027.]
- 370.460 Unlawful to sell products on which tax is not paid
- 370.465 Monthly reports of wholesale dealers: Contents; accompaniment by
tax owed
- 370.470 Invoices for certain products required
- 370.480 Records required of retail and wholesale dealers; period for
retention
- 370.490 Allowance of credits. [Effective through June 30, 2027.]
- 370.500 Remittance of tax; credit to State General Fund
- 370.501 Imposition and collection of tax by governing body of Indian
reservation or colony
- 370.503 Allowance of refund for certain taxes paid
- 370.504 Certification of excess amount collected; credit and refund
- 370.505 Payment to wholesale dealer for cigarettes and other tobacco
products purchased by retail dealer: Time for payment; prohibition of and penalty
for extension of credit; investigations and hearings
- 370.510 Regulations of Department
- 370.515 Restriction on collection by Department of tax for products sold
on Indian reservation or colony
- 370.520 Indian rights unabridged
- 370.521 Sale and distribution of cigarettes, cigarette paper and
tobacco, vapor and nicotine products to person under 21 years of age
prohibited; age verification through enhanced controls; civil penalty; notice
of civil infraction; denial of liability for civil infraction; payment and
disposition of civil penalty
- 370.523 Civil penalties for certain violations; penalty for late payment
of tax
- 370.525 Civil action for injunctive relief
- 370.530 Enforcement: Authority of Attorney General and district
attorneys; duty of peace officers
- 370.531 Definitions
- 370.533 Cigarette defined
- 370.535 Cigarette rolling machine defined
- 370.537 Cigarette vending machine operator defined
- 370.539 Commission defined
- 370.541 Consumer defined
- 370.543 License defined
- 370.545 Licensee defined
- 370.547 Logistics company defined
- 370.549 Manufacturer defined
- 370.551 Other tobacco product defined
- 370.553 Place of business defined
- 370.555 Sale and to sell defined
- 370.557 Stamp defined
- 370.559 Tobacco retail dealer defined
- 370.561 Warehouse or distribution center defined
- 370.563 Wholesale dealer of cigarettes defined
- 370.565 Wholesale dealer of other tobacco products defined
- 370.567 Required licensing
- 370.569 Exemptions from licensing requirements
- 370.571 Maintenance and distribution of list of licenses and licensees
and of Indian tribes from which Department does not collect tax
- 370.573 Restrictions on issuance, maintenance and renewal of licenses
- 370.575 Application for license
- 370.577 Issuance of license to certain applicants without payment of
fees
- 370.579 Contents of license
- 370.581 Prohibition against operation from any location not listed on
license; cigarette vending machine operator required to update list of
cigarette vending machines; temporary license for convention or trade show
- 370.583 Signing, posting and transfer of license
- 370.585 Scope of license
- 370.587 Period of validity of license; renewal; fees
- 370.589 Wholesale dealers: Bond or other security
- 370.591 Counties, cities and towns may require business licenses
- 370.593 Retention of records; inspection, copying and auditing of
records by Department; verification of information by licensees; subpoenas
- 370.595 Suspension or revocation of license; civil penalties; powers and
duties of Department
- 370.597 Procedure for suspension and revocation of license; regulations
- 370.600 Legislative findings
- 370.605 Definitions
- 370.610 Brand family defined
- 370.615 Cigarette defined
- 370.620 Directory defined
- 370.625 Distributor defined
- 370.630 Manufacturer of tobacco products defined
- 370.635 Master Settlement Agreement defined
- 370.640 Nonparticipating manufacturer defined
- 370.645 Participating manufacturer defined
- 370.650 Qualified escrow fund defined
- 370.655 Stamp defined
- 370.660 Units sold defined
- 370.663 370.663
- 370.665 Certification by manufacturers: Execution and delivery; form and
contents; supplemental certification
- 370.670 Certification by manufacturers: Prerequisites to inclusion of
brand family; maintenance of certain pertinent information
- 370.675 Directory of manufacturers, brand families and styles of
cigarettes: Duties of Department; judicial review of exclusion from directory
- 370.677 Department required to notify wholesale dealer or retail dealer
of certain changes to directory of manufacturers, brand families and styles of
cigarettes; duties of wholesale dealer or retail dealer upon receiving notice
- 370.680 Nonresident or foreign nonparticipating manufacturers and
wholesale dealers: Agent for service of process
- 370.682 Bond of nonparticipating manufacturer: Posting requirements;
amount; execution; application of amount collected by State; regulations
- 370.683 Liability of wholesale dealer for required escrow deposits;
prepayment by nonparticipating manufacturer of amount of escrow deposit
- 370.684 Liability of importer for required escrow deposit and certain
reports
- 370.685 Distributor required to maintain and submit records; sharing of
information between Department and Attorney General; proof from
nonparticipating manufacturer of qualified escrow fund; distributor and
manufacturers required to provide additional information upon request
- 370.690 Adoption of certain regulations by Department
- 370.692 Account for Tobacco Enforcement: Creation; administration; use
- 370.693 Attorney General: Application for grants; acceptance and deposit
of gifts, grants and donations
- 370.695 Unlawful acts; penalties; violation constitutes deceptive trade
practice
- 370.696 Civil penalty: Noncompliance of wholesale dealer or
manufacturer; failure to pay; deposit
- 370.697 Civil penalty: False or inaccurate certification by wholesale
dealer or nonparticipating manufacturer; deposit; failure to pay
- 370.698 Suspension, revocation and reinstatement of license of wholesale
dealer whose license is suspended or revoked in another state; denial of
listing in, removal from and reinstatement to directory of nonparticipating
manufacturer and its brand families and styles of cigarettes
- 370.700 Action for injunction or enforcement; recovery of costs;
disgorgement of profits; remedies and penalties cumulative
- 370.705 Controlling provisions; invalidity and severability
- 370.751 Imposition of excise tax on cigarettes by governing body of
Indian reservation or colony
- 370.3715 Adoption of regulations by Nevada Tax Commission
- 370.3725 Selling price of wholesale dealer in certain circumstances
- 370.3735 Certain sales at wholesale exempted
- 370.5031 Definitions
- 370.5032 Stock-keeping unit defined
- 370.5033 Required licensing; application for license; scope of license
- 370.5034 Imposition, rate and collection of tax; penalty. [Effective
through June 30, 2027.]
- 370.5041 Limitations on claim for refund or credit; form and contents of
claim; failure to file claim constitutes waiver; service of notice of rejection
of claim
- 370.5042 Interest on overpayments; disallowance of interest
- 370.5043 Injunction or other process to prevent collection of tax
prohibited; filing of claim is condition precedent to maintaining action for
refund
- 370.5044 Action for refund: Period for commencement; venue; waiver
- 370.5045 Rights of claimant upon failure of Department to mail notice of
action on claim; allocation of judgment for claimant
- 370.5046 Allowance of interest in judgment for amount illegally
collected
- 370.5047 Standing to recover
- 370.5048 Action for recovery of erroneous refund: Jurisdiction; venue;
prosecution
- 370.5049 Cancellation of illegal determination
- 370.50311 Actual cost defined
- 370.50312 Actual cost list price defined
- 370.50313 Cigar defined
- 370.50314 License defined
- 370.50315 Licensee defined
- 370.50316 Pipe tobacco defined
- 370.50317 Remote retail sale defined
- 370.50318 Remote retail seller defined
- 370.50319 Sale defined
- 370.50321 Ultimate consumer defined
- 370.50331 Restrictions on issuance, maintenance and renewal of license
- 370.50332 Posting and transfer of license
- 370.50333 Period of validity of license; renewal; fee
- 370.50334 Bond or other security
- 370.50335 Maintenance of records
- 370.50336 Suspension or revocation of license; civil penalties; powers and
duties of Department; regulations to establish procedure
- 370.50341 Monthly reports of remote retail seller: Contents; accompanied
by tax owed
CHAPTER 370A - MANUFACTURERS OF TOBACCO PRODUCTS
CHAPTER 371 - GOVERNMENTAL SERVICES TAX
- 371.10 Short title
- 371.20 Definitions
- 371.30 Basic governmental services tax: Imposition
- 371.40 Basic governmental services tax: Annual amount
- 371.43 Supplemental governmental services tax: Imposition, collection
and use of proceeds by county whose population is 100,000 or more but less than
700,000
- 371.45 Supplemental governmental services tax: Imposition, collection
and use of proceeds by county whose population is less than 100,000 or is
700,000 or more
- 371.47 Supplemental governmental services tax: Use of proceeds for
certain purposes related to construction of highway with limited access
- 371.50 Valuation of vehicles
- 371.60 Schedules for depreciation; minimum amount of tax
- 371.70 Reduction for initial registration of certain vehicles after
beginning of period of registration
- 371.80 Reduction on cessation of exemption of certain vehicles because
of change of ownership
- 371.85 Proration of tax by interstate motor carrier
- 371.90 Computation of tax and penalty
- 371.100 Exemption of certain governmental vehicles, emergency vehicles
and vehicles operated with public money; exceptions
- 371.101 Exemption of vehicle registered by surviving spouse
- 371.102 Exemption of vehicle registered by person who is blind
- 371.103 Exemption of vehicle registered by veteran; transfer of
exemption to veterans current spouse
- 371.104 Exemptions for veteran with a disability and surviving spouse;
transfer of exemption to veterans current spouse
- 371.105 Time for claiming exemption and making designation; limitation
on total exemption per fiscal year
- 371.106 Owner to notify Department of cessation of exemption; penalty
- 371.107 Duties of county assessor in county whose population is 55,000
or more
- 371.110 Due date
- 371.120 Collection; issuance of receipt
- 371.125 Designation of county assessor of county whose population is
less than 55,000 as agent to assist in collection of tax and administration of
exemptions
- 371.130 Delinquency
- 371.140 Penalty for delinquency; proof of nonoperation; exceptions
- 371.150 Collection of current tax; circumstances precluding imposition
of penalty
- 371.160 Effect of failure of bank to pay check in payment of tax or
penalty on first presentation
- 371.170 Exemption from penalty when vehicle repossessed; conditions
- 371.180 Waiver of penalties accruing before transfer of vehicle
- 371.190 Lien on vehicle for delinquent tax; seizure and sale of vehicle
or removal of registration certificate and license plates; conduct of seizure
and sale
- 371.200 Notice to legal owner before sale of vehicle
- 371.210 Payment of tax, penalties and costs by legal owner before sale;
return of vehicle
- 371.220 Refund of tax or penalty erroneously collected
- 371.230 Deposit of money collected to credit of Motor Vehicle Fund
- 371.1035 Waiver of veterans exemption; designation of any amount of
exemption for credit to Gift Account for the Veterans Home in Southern Nevada
or Gift Account for the Veterans Home in Northern Nevada
CHAPTER 372 - SALES AND USE TAXES
- 372.10 Short title
- 372.15 Definitions
- 372.20 Business defined
- 372.25 Gross receipts defined
- 372.30 In this State and in the State defined
- 372.35 Occasional sale defined
- 372.40 Person defined
- 372.45 Purchase defined
- 372.50 Retail sale and sale at retail defined
- 372.55 Retailer defined
- 372.60 Sale defined
- 372.65 Sales price defined
- 372.70 Seller defined
- 372.75 Storage defined
- 372.80 Storage and use: Exclusion
- 372.85 Tangible personal property defined
- 372.90 Tax Commission defined
- 372.95 Taxpayer defined
- 372.102 Vehicle defined
- 372.105 Imposition and rate
- 372.110 Method of collection
- 372.115 Advertisement of assumption or absorption of tax by retailer
unlawful; penalty
- 372.120 Display of tax separately from price
- 372.123 Provisions required in certain purchasing contracts of State or
political subdivision
- 372.155 Presumption of taxability; purchase for resale; sale by drop
shipment
- 372.165 Form and contents of resale certificate
- 372.170 Liability of purchaser who gives and seller who takes resale
certificate
- 372.175 Improper use of resale certificate; penalty
- 372.180 Resale certificate: Commingled fungible goods
- 372.185 Imposition and rate
- 372.190 Liability for tax; extinguishment of liability
- 372.195 Collection by retailer; purchasers receipt
- 372.200 Tax as debt to State
- 372.205 Advertisement of assumption or absorption of tax by retailer
unlawful
- 372.210 Tax must be displayed separately from price
- 372.215 Unlawful acts
- 372.220 Registration of retailers; registration of certain businesses
when obtaining state business license
- 372.225 Presumption of purchase for use; purchase for resale; sale by
drop shipment
- 372.235 Form and contents of resale certificate
- 372.240 Liability of purchaser giving resale certificate: Use of article
bought for resale
- 372.245 Resale certificate: Commingled fungible goods
- 372.250 Presumption of purchase for use in this State
- 372.255 Presumption that property delivered outside this State to
certain purchasers was purchased for use in this State
- 372.258 Presumption that certain property delivered outside this State
was not purchased for use in this State
- 372.260 Exempted from the taxes imposed by this chapter defined
- 372.265 Constitutional and statutory exemptions
- 372.270 Proceeds of mines
- 372.275 Fuel used to propel motor vehicle
- 372.280 Animals and plants intended for human consumption; feed;
fertilizer
- 372.281 Farm machinery and equipment
- 372.282 Durable medical equipment, mobility enhancing equipment and
oxygen delivery equipment
- 372.283 Prosthetic devices, orthotic appliances and certain supports and
casts; appliances and supplies relating to ostomy; products for hemodialysis;
medicine; feminine hygiene products; diapers. [Effective through December 31,
2028.]
- 372.284 Food for human consumption
- 372.285 Meals and food products sold to students or teachers by school,
organization of students or parent-teacher association
- 372.287 Textbooks sold within Nevada System of Higher Education
- 372.290 Containers
- 372.295 Gas, electricity and water
- 372.300 Domestic fuels
- 372.305 Personal property used for performance of contract on public
works executed before July 1, 1955
- 372.310 Personal property used for performance of written contract
executed before March 29, 1955
- 372.315 Newspapers
- 372.316 Manufactured homes and mobile homes
- 372.320 Occasional sales
- 372.325 Sale to United States, State or political subdivision
- 372.326 Personal property sold by or to nonprofit organization created
for religious, charitable or educational purposes
- 372.327 Loan or donation to United States, State, political subdivision
or religious or eleemosynary organization
- 372.330 Sale to common carrier
- 372.335 Property shipped outside State pursuant to sales contract;
delivery by vendor
- 372.340 Personal property sold to or used by contractor who is
constituent part of governmental, religious or charitable entity
- 372.345 Use tax: Property on which sales tax paid
- 372.347 Claim of exemption: Information required; electronic system;
identification system; records; liability for improper claim
- 372.348 Claim of exemption: Nonprofit organization created for
religious, charitable or educational purposes; Department required to provide
explanation of reasons nonprofit organization not qualified for exemption;
biennial report to Legislature by Department concerning applications for
exemption
- 372.350 Liability of purchaser who uses property declared exempt for
purpose not exempt
- 372.354 Taxes collected to be held in separate account
- 372.355 Date tax due
- 372.360 Return: Filing requirements; combination with certain other
returns; signatures
- 372.365 Contents of return; violations
- 372.366 Computation of amount of taxes due
- 372.368 Deduction of certain bad debts from taxable sales; violations
- 372.370 Reimbursement for collection of tax
- 372.375 Delivery of return; remittance
- 372.380 Reporting and payment periods
- 372.383 Presumption of payment: Certificate of title for used
manufactured home or used mobile home
- 372.385 Lease and rental receipts: Reporting; payment
- 372.390 Affixing and cancelling of revenue stamps
- 372.395 Extension of time for filing return and paying tax
- 372.397 Deferral of payment of tax on certain sales of eligible
property
- 372.510 Authority of Department; amount; sales; return of surplus
- 372.630 Certification of excess amount collected; credit and refund;
overpayment of use tax by purchaser
- 372.635 Limitations on claims for refund or credit
- 372.640 Credit or refund for use tax: Reimbursement of vendor for sales
tax
- 372.645 Form and contents of claim for credit or refund
- 372.650 Failure to file claim constitutes waiver
- 372.655 Service of notice of disallowance of claim
- 372.660 Payment of interest on overpayments
- 372.665 Disallowance of interest
- 372.670 Injunction or other process to prevent collection of tax
prohibited
- 372.675 Action for refund: Claim as condition precedent
- 372.680 Action for refund: Time to sue; venue of action; waiver
- 372.685 Right of appeal on failure of Department to mail notice of
action on claim
- 372.690 Judgment for plaintiff: Credits; refund of balance
- 372.695 Allowance of interest
- 372.700 Standing to recover
- 372.705 Action to recover erroneous refund: Authority of Department
- 372.710 Action to recover erroneous refund: Venue
- 372.715 Action to recover erroneous refund: Prosecution by Attorney
General; applicable provisions
- 372.720 Cancellation of illegal determination: Procedure; limitation
- 372.723 372.723
- 372.724 Applicability to certain retailers; construction of certain
terms
- 372.725 Enforcement by Department; adoption of regulations
- 372.729 Taxation of photographers: Furnishing of proofs considered to be
rendition of service
- 372.730 Employment of accountants, investigators and other persons;
delegation of authority
- 372.733 Certain broadcasters, printers, advertising firms, distributors
and publishers deemed agents and retailers maintaining place of business in
this State
- 372.734 Certain broadcasting activities not taxable transactions
- 372.735 Records to be kept by sellers, retailers and others
- 372.740 Examinations and investigations; payment of expenses for
examination of records outside State
- 372.745 Reports for administering use tax: Filing; contents
- 372.746 Definitions
- 372.747 Affiliate defined
- 372.748 Marketplace facilitator defined
- 372.749 Marketplace seller defined
- 372.751 Applicability to marketplace facilitators of provisions
regarding imposition, collection and remittance of sales and use taxes;
construction of certain terms
- 372.752 Relief from liability for payment of tax attributable to retail
sales facilitated by marketplace facilitator
- 372.753 Applicability to referrers of provisions relating to imposition,
collection and remittance of sales and use taxes; regulations; construction of
certain terms
- 372.754 Civil actions; immunity; remedies
- 372.755 Failure to make return or furnish data
- 372.760 False or fraudulent return
- 372.765 Other violations of chapter
- 372.770 Statute of limitations
- 372.775 Application of doctrine of res judicata
- 372.780 Sales and Use Tax Account: Remittances; deposits
- 372.785 Sales and Use Tax Account: Refunds
- 372.790 Remedies of State are cumulative
- 372.795 Authority of Department to act for people of State
- 372.800 Indian reservations and colonies: Imposition and collection of
sales tax
- 372.805 Indian reservations and colonies: Restriction on collection of
tax by Department
- 372.810 Rights of Indians not abridged
- 372.815 Strict construction of certain provisions of chapter
- 372.3261 Requirements for organization created for religious, charitable
or educational purposes
- 372.7243 Applicability to retailer that is part of controlled group of
entities with certain affiliates having physical presence in this State;
construction of certain terms
- 372.7247 Applicability to retailers that enter into certain agreements
with residents of this State for the referral of customers through Internet
links; construction of certain terms
- 372.7261 Application and calculation of tax on property purchased for
certain purposes related to aircraft and components of aircraft. [Effective
through June 30, 2035.]
- 372.7263 Application of exemption for sale of personal property for
shipment outside State to certain sales of motor vehicles, farm machinery and
equipment and vessels
- 372.7265 Calculation of tax imposed on retail sale of large appliances
- 372.7273 Intent of Legislature regarding complimentary food, meals and
nonalcoholic drinks provided to employees, patrons and guests of retailer
- 372.7275 Application of use tax to certain property acquired free of
charge at convention, trade show or other public event
- 372.7281 372.7281
- 372.7282 Claim of exemption by certain members of Nevada National Guard,
relatives of such members and relatives of certain deceased members of Nevada
National Guard. [Effective through June 30, 2031.]
- 372.7283 372.7283
- 372.7285 372.7285
- 372.7287 372.7287
- 372.7293 Circumstances under which veterinarian is considered consumer of
tangible personal property
- 372.7297 Feminine hygiene product construed. [Effective through
December 31, 2028.]
- 372.7299 Diaper construed. [Effective January 1, 2025, through December
31, 2050.]
CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES
- 372A.10 Definitions
- 372A.15 Cannabis defined
- 372A.20 Controlled substance defined
- 372A.40 Sell defined
- 372A.50 Department to adopt regulations
- 372A.60 Applicability; no immunity from criminal prosecution
- 372A.70 Registration with Department as dealer; payment and calculation
of tax on controlled substances other than cannabis or cannabis products;
identifying information in tax return; civil penalty; action for enforcement
- 372A.80 Information and records concerning dealer confidential;
limitations on use and admissibility of information; penalty for disclosure
- 372A.90 Revenue stamps: Design, printing and sale; record of stamps
sold
- 372A.100 Destruction of spoiled or unusable revenue stamps
- 372A.110 Deposit and allocation of taxes, fees and penalties collected
- 372A.120 Delivery of controlled substances obtained by Department; law
enforcement agency to notify Department concerning person having possession of
controlled substance
- 372A.130 Action to enjoin assessment or collection of tax, interest or
penalty barred
- 372A.200 Definitions
- 372A.205 Adult-use cannabis retail store defined
- 372A.207 Cannabis consumption lounge defined
- 372A.210 Cannabis cultivation facility defined
- 372A.220 Excise tax on cannabis defined
- 372A.247 Sales price defined
- 372A.250 Taxpayer defined
- 372A.260 372A.260
- 372A.270 Maintenance and availability of records of taxpayer; penalty
- 372A.280 Examination of records by Department; payment of expenses of
Department for examination of records outside State
- 372A.285 Submission of reports to Department concerning production,
purchases and sales of cannabis and cannabis products; regulations
- 372A.286 Person defined. [Effective January 1, 2027.]
- 372A.290 Imposition and amount of tax on wholesale sales and retail
sales; distribution of revenue collected; manner of payment of costs of
Cannabis Compliance Board and local governments from revenue collected;
regulations; certain retail sales exempt
- 372A.300 Certification of excess amount collected; credit and refund
- 372A.310 Limitations on claims for refund or credit; form and contents of
claim; failure to file claim constitutes waiver
- 372A.320 Interest on overpayments; disallowance of interest
- 372A.330 Service of notice of rejection of claim for refund or credit;
rights of claimant upon failure of Department to serve notice of action on
claim; appeal to Nevada Tax Commission; judicial review
- 372A.340 Standing to file petition for judicial review; failure to file
petition constitutes waiver
- 372A.350 Judgment for claimant: Credit against other amounts due required
before any refund; allowance of interest for amount erroneously or illegally
collected
- 372A.360 Injunction or other process to prevent collection of tax
prohibited; filing of claim is condition precedent to maintaining action for
refund
- 372A.370 Prohibited acts; penalty
- 372A.380 Remedies of State are cumulative
- 372A.2855 Definitions. [Effective January 1, 2027.]
- 372A.2857 Board defined. [Effective January 1, 2027.]
- 372A.2858 Business defined. [Effective January 1, 2027.]
- 372A.2862 Seller defined. [Effective January 1, 2027.]
- 372A.2864 Registration with Department and cannabis tax permit required to
engage in or conduct business as seller; application for permit. [Effective
January 1, 2027.]
- 372A.2865 Issuance, assignability and display of cannabis tax permit;
explanation of liability for collection and payment of taxes. [Effective
January 1, 2027.]
- 372A.2867 Revocation or suspension of cannabis tax permit: Procedure;
limitation on issuance of new permit; seller authorized to operate until final
decision. [Effective January 1, 2027.]
- 372A.2868 Prerequisites to judicial review of final order; credit or
refund. [Effective January 1, 2027.]
- 372A.2869 Issuance by Department of certificate of amount due upon
transfer of license. [Effective January 1, 2027.]
CHAPTER 373 - COUNTY TAXES ON FUEL
CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX
- 374.10 Short title
- 374.15 Legislative finding and declaration
- 374.20 Definitions
- 374.25 Business defined
- 374.30 Gross receipts defined
- 374.35 In a county defined
- 374.40 Occasional sale defined
- 374.46 Person defined
- 374.50 Purchase defined
- 374.55 Retail sale and sale at retail defined
- 374.60 Retailer defined
- 374.65 Sale defined
- 374.70 Sales price defined
- 374.75 Seller defined
- 374.80 Storage defined
- 374.85 Storage and use: Exclusion
- 374.90 Tangible personal property defined
- 374.100 Taxpayer defined
- 374.107 Vehicle defined
- 374.108 Vessel defined
- 374.110 Imposition and rate
- 374.111 Additional amount
- 374.115 Method of collection
- 374.120 Advertisement of assumption or absorption of tax by retailer
unlawful; penalty
- 374.125 Display of tax separately from price
- 374.128 Provisions required in certain purchasing contracts of State or
political subdivision
- 374.160 Presumption of taxability; purchase for resale; sale by drop
shipment
- 374.170 Form and contents of resale certificate
- 374.175 Liability of purchaser who gives and seller who takes resale
certificate
- 374.180 Improper use of resale certificate; penalty
- 374.185 Resale certificate: Commingled fungible goods
- 374.190 Imposition and rate
- 374.191 Additional amount
- 374.195 Liability for tax; extinguishment of liability
- 374.200 Collection by retailer; purchasers receipt
- 374.205 Tax as debt to county
- 374.210 Advertisement of assumption or absorption of tax by retailer
unlawful
- 374.215 Tax must be displayed separately from price
- 374.220 Unlawful acts
- 374.225 Registration of retailers
- 374.230 Presumption of purchase for use; purchase for resale; sale by
drop shipment
- 374.240 Form and contents of resale certificate
- 374.245 Liability of purchaser giving resale certificate for use of
article bought for resale
- 374.250 Resale certificate: Commingled fungible goods
- 374.255 Presumption of purchase for use in this State
- 374.260 Presumption that property delivered outside this State to
certain purchasers was purchased for use in this State
- 374.263 Presumption that certain property delivered outside this State
was not purchased for use in this State
- 374.265 Exempted from the taxes imposed by this chapter defined
- 374.270 Constitutional and statutory exemptions
- 374.275 Proceeds of mines
- 374.280 Fuel used to propel motor vehicle
- 374.285 Animals and plants intended for human consumption; feed;
fertilizer
- 374.287 Prosthetic devices, orthotic appliances and certain supports and
casts; appliances and supplies relating to ostomy; products for hemodialysis;
medicine; feminine hygiene products; diapers. [Effective through December 31,
2028.]
- 374.289 Food for human consumption
- 374.290 Meals and food products sold to students or teachers by school,
organization of students or parent-teacher association
- 374.292 Textbooks sold within Nevada System of Higher Education
- 374.295 Containers
- 374.300 Gas, electricity and water
- 374.305 Domestic fuels
- 374.310 Personal property used for performance of certain contracts on
public works
- 374.315 Personal property used for performance of certain written contracts
- 374.320 Newspapers
- 374.321 Manufactured homes and mobile homes
- 374.325 Occasional sales
- 374.330 Personal property sold to United States, State or political
subdivision
- 374.331 Personal property loaned or donated to United States, State,
political subdivision or religious or eleemosynary organization
- 374.335 Sale to common carrier
- 374.340 Property shipped outside State pursuant to sales contract
- 374.345 Personal property sold to or used by contractor who is
constituent part of governmental, religious or charitable entity
- 374.350 Use tax: Property on which sales tax paid
- 374.352 Claim of exemption: Information required; electronic system;
identification system; records; liability for improper claim
- 374.353 Claim of exemption: Nonprofit organization created for
religious, charitable or educational purposes; Department required to provide
explanation of reasons to nonprofit organization not qualified for exemption;
biennial report to Legislature by Department concerning applications for
exemption
- 374.355 Liability of purchaser who uses property declared exempt for
purpose not exempt
- 374.356 Abatement for eligible machinery or equipment used at new or
expanded data center. [Effective through December 31, 2056.]
- 374.357 Abatement for eligible machinery or equipment used by certain
new or expanded businesses
- 374.358 Abatement for eligible machinery or equipment used by new or
expanded businesses located in certain areas of economic development.
[Effective through June 30, 2032.]
- 374.359 Taxes collected to be held in separate account
- 374.360 Date tax due
- 374.365 Return: Filing requirements; combination with certain returns;
signatures
- 374.370 Contents of return; violations
- 374.371 Computation of amount of taxes due
- 374.373 Deduction of certain bad debts from taxable sales; violations
- 374.375 Reimbursement for collection of tax
- 374.380 Delivery of return; remittance
- 374.385 Reporting and payment periods
- 374.388 Presumption of payment: Certificate of title for used
manufactured home or used mobile home
- 374.390 Lease and rental receipts: Reporting; payment
- 374.395 Affixing and cancelling of revenue stamps
- 374.400 Extension of time for filing return and paying tax
- 374.402 Deferral of payment of tax on certain sales of eligible
property
- 374.515 Authority of Department; amount; sales; return of surplus
- 374.635 Certification of excess amount collected; credit and refund;
overpayment of use tax by purchaser
- 374.640 Limitations on claims for refund or credit
- 374.643 Credit or refund of tax for business within zone for economic
development
- 374.645 Credit or refund for use tax: Reimbursement of vendor for sales
tax
- 374.650 Form and contents of claim for credit or refund
- 374.655 Failure to file claim constitutes waiver
- 374.660 Service of notice of disallowance of claim
- 374.665 Payment of interest on overpayments
- 374.670 Disallowance of interest
- 374.675 Injunction or other process to prevent collection of tax prohibited
- 374.680 Action for refund: Claim as condition precedent
- 374.685 Action for refund: Time to sue; venue of action; waiver
- 374.690 Right of appeal on failure of Department to mail notice of
action on claim
- 374.695 Judgment for plaintiff: Credits; refund of balance
- 374.700 Allowance of interest
- 374.705 Standing to recover
- 374.710 Recovery of erroneous refunds: Action; jurisdiction and venue
- 374.715 District attorney to prosecute action for recovery of erroneous
refund; applicability of NRS, N.R.C.P. and NRAP
- 374.720 Cancellation of illegal determination: Procedure; limitation
- 374.723 374.723
- 374.724 Applicability to retailers whose activities have sufficient
nexus with county to satisfy requirements of United States Constitution;
construction of certain terms
- 374.725 Enforcement by Department; adoption of regulations
- 374.726 Application of use tax to certain property acquired free of
charge at convention, trade show or other public event
- 374.729 374.729
- 374.731 374.731
- 374.732 Taxation of photographers: Furnishing of proofs considered to be
rendition of service
- 374.733 Circumstances under which veterinarian is considered consumer of
tangible personal property
- 374.734 Feminine hygiene products construed. [Effective through
December 31, 2028.]
- 374.735 Employment of accountants, investigators and other persons;
delegation of authority
- 374.738 Certain broadcasters, printers, advertising firms, distributors
and publishers deemed agents and retailers maintaining place of business in
this State
- 374.739 Certain broadcasting activities not taxable transactions
- 374.740 Records to be kept by sellers, retailers and others
- 374.745 Examination of records; investigation of business
- 374.750 Reports for administering use tax: Filing; contents
- 374.751 Definitions
- 374.752 Affiliate defined
- 374.753 Marketplace facilitator defined
- 374.754 Marketplace seller defined
- 374.756 Applicability to marketplace facilitators of provisions
regarding imposition, collection and remittance of sales and use taxes;
construction of terms
- 374.757 Relief from liability for payment of tax attributable to retail
sales facilitated by a marketplace facilitator
- 374.758 Applicability to referrers of provisions relating to imposition,
collection and remittance of sales and use taxes; regulations; construction of
certain terms
- 374.759 Civil actions; immunity; remedies
- 374.760 Failure to make return or furnish data
- 374.765 False or fraudulent return
- 374.770 Other violations of chapter
- 374.775 Statute of limitations
- 374.780 Application of doctrine of res judicata
- 374.785 Sales and Use Tax Account: Remittances; deposits; transfers
- 374.790 Remedies of county are cumulative
- 374.795 Departments authority to act for counties
- 374.800 Indian reservations and colonies: Imposition and collection of
sales tax
- 374.805 Indian reservations and colonies: Restriction on collection of
tax by Department
- 374.810 Rights of Indians not abridged
- 374.815 Strict construction of certain provisions of chapter
- 374.2861 Farm machinery and equipment
- 374.2865 Durable medical equipment, mobility enhancing equipment and
oxygen delivery equipment
- 374.2892 Food, meals and nonalcoholic drinks provided on complimentary
basis to employees, patrons or guests of retailer
- 374.3305 Personal property sold by or to nonprofit organization created
for religious, charitable or educational purposes
- 374.3306 Requirements for organization created for religious, charitable
or educational purposes
- 374.7243 Applicability to retailer that is part of controlled group of
entities with certain affiliates having physical presence in this State;
construction of certain terms
- 374.7247 Applicability to retailers who enter into certain agreements
with residents of this State for referral of customers through Internet links;
construction of certain terms
- 374.7261 Application and calculation of tax on property purchased for
certain purposes related to aircraft and components of aircraft. [Effective
through June 30, 2035.]
- 374.7273 Application of exemption for sale of personal property for
shipment outside State to certain sales of motor vehicles, farm machinery and
equipment and vessels
- 374.7275 Calculation of tax imposed on retail sale of large appliances
- 374.7285 374.7285
- 374.7286 Claim of exemption by certain members of Nevada National Guard,
their families and relatives of deceased members. [Effective through June 30,
2031.]
- 374.7315 374.7315
- 374.7345 Diaper construed. [Effective January 1, 2025, through December
31, 2050, if the proposal to amend the Sales and Use Tax Act of 1955 submitted
pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at
the 2024 General Election.]
CHAPTER 375 - TAXES ON TRANSFERS OF REAL PROPERTY
CHAPTER 375A - TAX ON ESTATES