Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.133 — Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins
NRS 360.133 Duty of Executive Director to prepare technical bulletins;
requirements for technical bulletins.
1. The Executive Director shall prepare or
cause to be prepared technical bulletins to educate the public on:
(a) Issues related to their businesses and the
taxes administered by the Department; and
(b) Written opinions that the Executive Director
receives from the Attorney General pursuant to NRS 228.150 .
2. The technical bulletins must be written
in simple nontechnical language and may include:
(a) Information and guidance concerning specific
issues or topics;
(b) Examples for clarification purposes; and
(c) Any other information determined by the
Executive Director or Nevada Tax Commission to be beneficial to the public.
3. A technical bulletin must not include
advice on a specific fact situation but may include information that is
applicable to a specific industry or type of business.
4. The technical bulletins must be
published and revised as needed. Each bulletin and revised bulletin must be
published and posted on an Internet website maintained by the Department and
made available upon request at the offices of the Department.
5. Any technical bulletin published or
revised pursuant to this section is intended for informational purposes only.
6. The Executive Director shall submit
each proposed technical bulletin and any revisions to a bulletin to the Nevada
Tax Commission for approval before publishing the bulletin or revised bulletin.
Source: official text