Nev. Rev. Stat. § 363C.560 — Unclassified business entities

1.  The unclassified business category
includes any business entity not included in any of the business categories
established by NRS 363C.310 to 363C.550 , inclusive.
2.  The amount of the commerce tax for a
business entity included in this category is the amount obtained by subtracting
$4,000,000 from the Nevada gross revenue of the business entity for the taxable
year and multiplying that amount by 0.128 percent.

OVERPAYMENTS AND REFUNDS