Nev. Rev. Stat. § 360.95 — Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission

NRS  360.095    Principles for adoption of regulations, policies of enforcement
and policies for auditing of taxpayers by Nevada Tax Commission.    In the adoption of regulations, policies of
enforcement, and policies for auditing of taxpayers, with respect to all taxes
and fees for whose administration the Department is responsible, the Nevada Tax
Commission shall apply the following principles:
1.  Forms, instructions and regulations
governing the computation of the amount of tax due must be brief and easily
understood.
2.  In cases where another authority, such
as the United States or a local government, also imposes a tax upon the same
property or revenue, the mechanism for collecting the tax imposed by the State
must be as nearly compatible with the collection of the other taxes as is
feasible.
3.  Unless a change is made necessary by
statute or to preserve compatibility with a tax imposed by another authority,
the forms, instructions and regulations must remain the same from year to year,
to make the taxpayer’s liability as predictable as is feasible.
4.  Exemptions or waivers, where permitted
by statute, must be granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the
legislative intent, to retain the broadest feasible base for the tax affected.
5.  Audits and other procedures for
enforcement must be applied as uniformly as is feasible, not only as among
persons subject to a particular tax but also as among different taxes, but must
consider a weighting of indicators of noncompliance.
6.  Collection of taxes due must be pursued
in an equitable manner, so that every taxpayer pays the full amount imposed by
law.