Nevada Revised Statutes
Chapter 360 - General Provisions

NRS 360.090 - Adoption of regulations by Nevada Tax Commission governing business of Commission and Department. - In addition to the other duties prescribed by title 32...

NRS 360.092 - 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. - The Nevada Tax Commission shall adopt regulations providing for: 1....

NRS 360.093 - Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties. - The Nevada Tax Commission shall adopt regulations to carry out...

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...

NRS 360.100 - Annual report by Department; statements to be furnished to Governor. - The Department shall: 1. On or before January 15 of...

NRS 360.105 - Submission of proposed budget and legislation of Department to Nevada Tax Commission. - 1. The Department shall in each even-numbered year, submit to...

NRS 360.120 - Department of Taxation: Creation; head of Department; Executive Director. - 1. The Department of Taxation is hereby created. 2. The...

NRS 360.130 - Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers. - 1. The Executive Director shall: (a) Keep audio recordings or...

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...

NRS 360.137 - Duty of Executive Director to submit tax expenditure report; contents; requests for information. - 1. On or before November 10 of each even-numbered year,...

NRS 360.140 - Organization of Department; hiring and assignment of employees. - 1. The Executive Director shall organize the work of the...

NRS 360.142 - Investigation of background and personal history of employees and contractors of Department. - 1. The Department shall secure from appropriate law enforcement agencies...

NRS 360.145 - Employees of Department: Evaluation on basis of assessments or collections prohibited. - The Department shall not evaluate an employee of the Department...

NRS 360.200 - General powers of Department. - The Department may exercise the specific powers enumerated in this...

NRS 360.203 - Reduction of rate of certain taxes on business under certain circumstances; duties of Department. - 1. Except as otherwise provided in subsection 4, on or...

NRS 360.205 - Power of Department to deny license, registration or permit to applicant who is liable to Department. - The Department may refuse to issue or renew any license,...

NRS 360.210 - Power of Department to appraise and assess property. - The Department has the original power of appraisal and assessment...

NRS 360.215 - Powers and duties of Department regarding county assessors, assessment procedures and equalization. - The Department: 1. May assist the county assessors in appraising...

NRS 360.217 - Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts. - 1. The Department shall adopt regulations to implement the provisions...

NRS 360.220 - Duty of Department to require local governments to submit fiscal information. - The Department shall require governing bodies of local governments, as...

NRS 360.225 - Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development. - 1. During the course of an investigation undertaken pursuant to...

NRS 360.230 - Duty of Department to investigate property escaping taxation and require placement on tax roll. - The Department shall: 1. Diligently investigate any class or kind...

NRS 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion. - 1. If an audit is conducted by the Department pursuant...

NRS 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. - If an officer, employee or agent of the Department determines...

NRS 360.235 - Refund or credit to taxpayer after audit. - Except as otherwise required in NRS 361.485, any amount determined...

NRS 360.236 - Overpayments: Credit against other amounts due required before any refund. - Notwithstanding any specific statute to the contrary, if the Department...

NRS 360.238 - Department may charge fee for returned checks. - The Department may charge a person a fee of $25...

NRS 360.240 - Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses. - 1. The Department shall have the power to summon witnesses...

NRS 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 certa... - 1. Except as otherwise provided in this title: (a) All...

NRS 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 disclosur... - 1. Except as otherwise provided in this section, any appeal...

NRS 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. - 1. The Nevada Tax Commission shall adopt general and uniform...

NRS 360.255 - Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities. - 1. Except as otherwise provided in this section and NRS...

NRS 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution. - 1. The Nevada Tax Commission shall have the power to...

NRS 360.261 - Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes. - Not later than 30 days after the Department or the...

NRS 360.262 - Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due. - 1. Except as otherwise provided in this section or directed...

NRS 360.263 - Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations. - 1. The Nevada Tax Commission may enter into a compromise...

NRS 360.264 - Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts. - 1. On or before January 15 of each year, the...

NRS 360.265 - Power of Nevada Tax Commission regarding uncollectible debts. - The Tax Commission, by the affirmative vote of a majority...

NRS 360.270 - Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department. - The enumeration of the powers in NRS 360.200 to 360.265,...

NRS 360.271 - Deposit of money received by Department in lieu of surety bond. - All money which the Department receives in lieu of a...

NRS 360.278 - Authority to engage service of armored car. - The Department and the State Board of Finance may enter...

NRS 360.279 - Disposition of security for payment of sales and use taxes which remains unclaimed after account closed. - 1. Three years after the service of notice upon any...

NRS 360.280 - Duties of county assessor and board of county commissioners. - 1. All county assessors shall: (a) Adopt and put in...

NRS 360.283 - Annual determination of population of towns, townships, cities and counties; employment of demographer. - 1. The Department shall adopt regulations to establish a method...

NRS 360.285 - Certification of population by Governor. - 1. For the purposes of this title, the Governor shall,...

NRS 360.287 - Apportionment of tax receipts to cities. - Any person charged with the duty of apportioning any tax...

NRS 360.288 - Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration. - 1. Upon the completion of the national decennial census conducted...

NRS 360.289 - Annual reports of projected population of counties. - 1. The Department shall: (a) On or before March 1...

NRS 360.2905 - Citation of NRS 360.291. - NRS 360.291 may be cited as the Taxpayers’ Bill of...

NRS 360.291 - Taxpayers’ Bill of Rights. - 1. The Legislature hereby declares that each taxpayer has the...

NRS 360.2915 - Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments. - The Department: 1. Shall adopt regulations to carry out the...

NRS 360.292 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights. - The Executive Director shall cause: 1. To be prepared in...

NRS 360.2925 - Provision of instructions and information to taxpayer liable for first time for taxes on business. - The Department shall provide each taxpayer who it determines may...

NRS 360.293 - Provision of response to request submitted by taxpayer. - The Department shall provide a taxpayer with a written response...

NRS 360.2935 - Refund to taxpayer of overpayment together with payment of interest. - Except as otherwise provided in this title, a taxpayer is...

NRS 360.2937 - Amount of interest required on overpayment of certain taxes, fees and assessments. - 1. Except as otherwise provided in this section, NRS 360.320...

NRS 360.294 - Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits. - 1. Except as otherwise provided in subsection 2, upon proof...

NRS 360.295 - Extension of time for payment: Interest on amount due. - Except as otherwise specifically provided in this title, if the...

NRS 360.297 - Joint and several liability of responsible persons. - 1. A responsible person who willfully fails to collect or...

NRS 360.299 - Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers. - 1. In determining the amount of: (a) Sales tax due...

NRS 360.300 - Computation of tax, contribution or premium by Department; penalty for failure to file return. - 1. If a person fails to file a return or...

NRS 360.320 - Offsetting of certain overpayments; calculation of penalties and interest. - 1. Except as otherwise provided in this title, in making...

NRS 360.330 - Penalty for deficiency resulting from negligence or intentional disregard of law or regulation. - If any part of the deficiency for which a determination...

NRS 360.340 - Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. - If any part of the deficiency for which a deficiency...

NRS 360.350 - Notice of determination required; method and effect of service. - 1. The Department shall give a person against whom a...

NRS 360.355 - Time for provision of notice of determination. - 1. Except as otherwise provided in subsections 2, 3 and...

NRS 360.357 - Tolling of period for issuance of notice of determination when taxpayer files claim for refund. - Notwithstanding any other provision of law, if a taxpayer files...

NRS 360.360 - Redetermination: Petition; time for filing. - 1. Any person against whom a deficiency determination is made...

NRS 360.365 - Redetermination: Contents of petition and accompanying materials. - A petition for redetermination must: 1. Set forth the amount...

NRS 360.370 - Redetermination: Oral hearing; notice; continuances. - 1. If a petition for redetermination is filed within the...

NRS 360.380 - Redetermination: Change in determined amount; limitations. - The Department may decrease or increase the amount of the...

NRS 360.390 - Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission. - 1. The order entered by an officer of the Department...

NRS 360.395 - Redetermination: Prerequisites to judicial review of final order; credit or refund. - 1. Before a person may seek judicial review pursuant to...

NRS 360.400 - Time for payment of determined amount; penalty for delinquency in payment. - 1. All determinations made by the Department under the authority...

NRS 360.412 - Duty of Department to make determination; service of notice. - If the Department believes that the collection of any amount...

NRS 360.414 - When payment due; finality of determination; penalty for delinquent payment. - The amount specified in the determination must be paid within...

NRS 360.416 - Petition for redetermination; deposit of security. - A person against whom a determination is made pursuant to...

NRS 360.417 - Penalty for failure to pay tax or fee. - Except as otherwise provided in NRS 360.232 and 360.320, and...

NRS 360.419 - Waiver or reduction of interest or penalty. - 1. If the Executive Director or a designated hearing officer...

NRS 360.4193 - Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency. - 1. If a person is delinquent in the payment of...

NRS 360.4195 - Action for use tax: Manner of service of process. - 1. In an action relating to use tax, process may...

NRS 360.420 - Application for entry of judgment: Authority of Department; certificate of delinquency. - 1. If, with respect to any tax or fee administered...

NRS 360.425 - Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department. - The county clerk, immediately upon the filing of the application...

NRS 360.440 - Execution: Issuance; sale. - Execution shall issue upon the judgment upon request of the...

NRS 360.450 - Recordation of abstract or copy of judgment; effect and duration of resulting lien. - 1. An abstract of the judgment, or a copy thereof,...

NRS 360.460 - Extension of lien. - The lien may, within 5 years of the date of...

NRS 360.470 - Remedies of State are supplemental; additional requirements unimpaired. - The remedies of the State provided for in NRS 360.420...

NRS 360.473 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien. - 1. If any tax or fee administered by the Department...

NRS 360.475 - Department may release or subordinate lien; evidentiary effect of certificate of release or subordination. - 1. The Department may release all or any portion of...

NRS 360.480 - Cases of priority; subordination to prior recorded liens and certain other debts. - 1. The amounts, including interest and penalties, required to be...

NRS 360.483 - Issuance; effect; levy and sale. - 1. The Department or its authorized representative may issue a...

NRS 360.485 - Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses. - 1. The Department may pay or advance to the sheriff...

NRS 360.490 - Penalty for operation of business without permit or license; issuance of order to lock and seal business. - 1. Any person who engages in business in this state...

NRS 360.500 - Delivery of order to lock and seal business to sheriff for enforcement. - The order to lock and seal a place of business...

NRS 360.510 - Notice of delinquency and demand to transmit certain assets: Issuance and effect. - 1. If any person is delinquent in the payment of...

NRS 360.520 - Limitation on withholding or transmitting assets. - In administering the provisions of NRS 360.510, the Department shall...

NRS 360.525 - Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release. - 1. If a person who is liable for any tax...

NRS 360.530 - Seizure of property by Department for payment of sales or use tax or other excise tax due. - 1. At any time within 3 years after any person...

NRS 360.535 - Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax. - The Department may adopt regulations which set forth the manner...

NRS 360.540 - Service and contents of notice of sale of property seized to pay taxes. - 1. Notice of the sale and the time and place...

NRS 360.550 - Sale of property for delinquent taxes. - 1. At the sale the Department shall sell the property...

NRS 360.560 - Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee. - 1. If, upon the sale, the money received exceeds the...

NRS 360.597 - Definitions. - As used in NRS 360.597 to 360.5975, inclusive, unless the...

NRS 360.5971 - Registration or permit required to engage in or conduct business as seller; application for permit. - 1. Every person desiring to engage in or conduct business...

NRS 360.5972 - Fee for permit; distribution. - 1. At the time of making an application for a...

NRS 360.5973 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes. - 1. Except as otherwise provided in NRS 360.205 and 360.5975,...

NRS 360.5974 - Fee for reinstatement of suspended or revoked permit. - A seller whose permit has been previously suspended or revoked...

NRS 360.5975 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit. - 1. Whenever any person fails to comply with any provision...

NRS 360.600 - Definitions. - As used in NRS 360.600 to 360.740, inclusive, unless the...

NRS 360.605 - "Account" defined. - "Account" means the Local Government Tax Distribution Account created pursuant...

NRS 360.610 - "County" defined. - "County" includes Carson City. (Added to NRS by 1997, 3278)

NRS 360.620 - "Enterprise district" defined. - "Enterprise district" means a governmental entity which: 1. Is not...

NRS 360.640 - "Local government" defined. - "Local government" means any county, city or town that receives...

NRS 360.650 - "Special district" defined. - "Special district" means a governmental entity that receives any portion...

NRS 360.660 - Local Government Tax Distribution Account: Creation; administration by Executive Director. - The Local Government Tax Distribution Account is hereby created in...

NRS 360.670 - Eligibility for allocation from Account. - Except as otherwise provided in NRS 360.740, each: 1. Local...

NRS 360.680 - Annual allocations from Account. - 1. On or before July 1 of each year, the...

NRS 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. - 1. Except as otherwise provided in NRS 360.730, the Executive...

NRS 360.695 - Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property. - 1. If the population and assessed valuation of the taxable...

NRS 360.698 - Pledge of percentage of revenue to payment of bonds. - 1. A local government or special district which receives revenue...

NRS 360.700 - Guaranteed allocation from Account for tax proceeds pledged to secure obligations. - The Executive Director shall ensure that each local government, special...

NRS 360.710 - Determination of whether governmental entity is enterprise district. - 1. The Executive Director shall determine whether a governmental entity...

NRS 360.720 - Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account. - 1. An enterprise district shall not pledge any portion of...

NRS 360.730 - Establishment of alternative formula for distribution of taxes in Account by cooperative agreement. - 1. The governing bodies of two or more local governments...

NRS 360.740 - Request of newly created local government or special district for allocation from Account. - 1. The governing body of a local government or special...

NRS 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. [Effect... - 1. A person who intends to locate or expand a...

NRS 360.752 - Partial abatement of property taxes imposed on new or expanded business making capital investment in certain institutions of higher education: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for aba... - 1. A person who intends to locate or expand a...

NRS 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, applic... - 1. An owner of a business or a person who...

NRS 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. [Effec... - 1. A person who intends to locate or expand a...

NRS 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. - 1. If the Office of Economic Development approves an application...

NRS 360.757 - Notice and meeting required for Office of Economic Development to take action on any application for abatement. - 1. The Office of Economic Development shall not take any...

NRS 360.7575 - Document certifying abatement or partial abatement: Issuance; failure to present; refunds of sales and use tax on transactions when document not presented. - 1. If the Office of Economic Development approves an application...

NRS 360.758 - Definitions. - As used in NRS 360.758 to 360.7598, inclusive, unless the...

NRS 360.7581 - "Above-the-line personnel" defined. - 1. "Above-the-line personnel" means an executive producer, co-executive producer, producer,...

NRS 360.7582 - "Below-the-line personnel" defined. - "Below-the-line personnel" means a person employed to work on a...

NRS 360.7583 - "Nevada business" defined. - "Nevada business" means a proprietorship, corporation, partnership, company, association, trust,...

NRS 360.7584 - "Nevada resident" defined. - "Nevada resident" means a bona fide resident as that term...

NRS 360.7585 - "Production company" defined. - "Production company" means a business that finances, arranges to finance...

NRS 360.75855 - "Qualified direct production expenditures" defined. - "Qualified direct production expenditures" means expenditures for a qualified production...

NRS 360.7586 - "Qualified production" defined. - 1. "Qualified production" includes preproduction, production and postproduction and means:...

NRS 360.7589 - Determination of whether employee is full-time equivalent employee. - To determine whether an employee of an enterprise is a...

NRS 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. - 1. A production company that produces a qualified production in...

NRS 360.7591 - Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs; regulations. - 1. Qualified direct production expenditures must be for purchases, rentals...

NRS 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... - 1. Except as otherwise provided in subsection 4 and NRS...

NRS 360.7593 - Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit. - 1. In calculating the base amount of transferable tax credits...

NRS 360.7594 - Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure. - 1. Except as otherwise provided in this subsection, the Office...

NRS 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. - 1. If the Office of Economic Development receives an application...

NRS 360.7596 - Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature. - 1. For the purpose of encouraging local economic development, the...

NRS 360.7597 - Repayment of amount of credit required under certain circumstances. - 1. A production company that is found to have submitted...

NRS 360.7598 - Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau. - The Office of Economic Development shall, on or before October...

NRS 360.760 - Definitions. - As used in NRS 360.760 to 360.796, inclusive, unless the...

NRS 360.767 - "Exhibition" defined. - "Exhibition" means a trade show or convention, craft show, sporting...

NRS 360.773 - "State business license" defined. - "State business license" means the business license required pursuant to...

NRS 360.774 - "Unauthorized alien" defined. - "Unauthorized alien" has the meaning ascribed to it in 8...

NRS 360.780 - Participants in exhibition: Exemption from licensing requirement. - A person who takes part in an exhibition held in...

NRS 360.787 - Payment of licensing fees by operator of facility where exhibition is held; regulations. - 1. A person or governmental entity that operates a facility...

NRS 360.790 - Deposit of proceeds in State General Fund. - The Department shall deposit all money it receives pursuant to...

NRS 360.796 - Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations. - 1. Upon finding that the Attorney General of the United...

NRS 360.800 - Definitions. - As used in NRS 360.800 to 360.840, inclusive, unless the...

NRS 360.805 - "Affected local government" defined. - "Affected local government" means any local government that will receive...

NRS 360.810 - "Local government" defined. - "Local government" means any city, county, district or other political...

NRS 360.815 - "Public utility" defined. - "Public utility" means any privately, publicly or cooperatively owned system...

NRS 360.820 - "Telecommunication service" defined. - "Telecommunication service" has the meaning ascribed to it in NRS...

NRS 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. - 1. Except as otherwise provided in this section, if on...

NRS 360.830 - Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments. - 1. Except as otherwise provided in this section, if on...

NRS 360.835 - Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement. - 1. If a local government and an affected local government...

NRS 360.840 - Adoption of regulations by Nevada Tax Commission. - The Nevada Tax Commission shall adopt such regulations as it...

NRS 360.850 - Distribution of money pledged pursuant to NRS 271.650; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money. - 1. The State Controller, acting upon the collection data furnished...

NRS 360.855 - Distribution of money pledged pursuant to NRS 271A.070; distribution and use of excess amounts; adoption of regulations by Nevada Tax Commission for collection and distribution of pledged money. - 1. The State Controller, acting upon the collection data furnished...

NRS 360.860 - Definitions. - As used in NRS 360.860 to 360.870, inclusive, unless the...

NRS 360.861 - "Declaration of restrictive covenants and conditions" defined. - "Declaration of restrictive covenants and conditions" means an agreement between...

NRS 360.862 - "Division" defined. - "Division" means the Housing Division of the Department of Business...

NRS 360.863 - "Federal low-income housing tax credit" defined. - "Federal low-income housing tax credit" means the credit or reduction...

NRS 360.864 - "Project" defined. - "Project" means a project for the acquisition, development, construction, improvement,...

NRS 360.865 - "Project sponsor" defined. - "Project sponsor" means a person who acquires an ownership interest...

NRS 360.866 - "Qualified allocation plan" defined. - "Qualified allocation plan" means the plan established by the Division...

NRS 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; re... - 1. On behalf of a project, the project sponsor may...

NRS 360.868 - Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits. - 1. Except as otherwise provided in this subsection, the Division...

NRS 360.869 - Repayment of tax credits to which project sponsor not entitled. - 1. A project sponsor that is found to have submitted...

NRS 360.870 - Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports. - The Division shall, on or before October 1 of each...

NRS 360.880 - Definitions. [Effective through June 30, 2032.] - As used in NRS 360.880 to 360.896, inclusive, unless the...

NRS 360.881 - "Capital investment" defined. [Effective through June 30, 2032.] - "Capital investment" means all costs and expenses incurred by the...

NRS 360.882 - "Employer excise taxes" defined. [Effective through June 30, 2032.] - "Employer excise taxes" means the taxes imposed on the wages...

NRS 360.883 - "Lead participant" defined. [Effective through June 30, 2032.] - "Lead participant" means the participant designated by the participants in...

NRS 360.884 - "Local sales and use taxes" defined. [Effective through June 30, 2032.] - "Local sales and use taxes" means only the taxes imposed...

NRS 360.885 - "Participant" defined. [Effective through June 30, 2032.] - "Participant" means a business which operates within the geographic boundaries...

NRS 360.886 - "Project" defined. [Effective through June 30, 2032.] - "Project" means a project undertaken by a business or group...

NRS 360.887 - "Property taxes" defined. [Effective through June 30, 2032.] - "Property taxes" means any taxes levied by the State or...

NRS 360.888 - "Qualified project" defined. [Effective through June 30, 2032.] - "Qualified project" means a project which the Office of Economic...

NRS 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. [Effective through June 30, 2032.] - 1. On behalf of a project, the lead participant in...

NRS 360.890 - Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of request for approval of application to Interim Finance Committee;... - 1. If the Office of Economic Development receives an application...

NRS 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, 203... - 1. If the Office of Economic Development approves an application...

NRS 360.892 - Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2032.] - 1. Except as otherwise provided in this section, the Office...

NRS 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 abatemen... - 1. If the Office of Economic Development approves an application...

NRS 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 qu... - 1. The lead participant in a qualified project shall, upon...

NRS 360.895 - Duty of Office of Economic Development to prepare and submit certain reports; contents of reports. [Effective through June 30, 2032.] - 1. The Office of Economic Development shall, on or before...

NRS 360.896 - Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city. [Effective through June 30, 2032.] - 1. For the purpose of encouraging local economic development, the...

NRS 360.900 - Definitions. [Effective through June 30, 2036.] - As used in NRS 360.900 to 360.980, inclusive, unless the...

NRS 360.905 - "Capital investment" defined. [Effective through June 30, 2036.] - "Capital investment" means all costs and expenses incurred by the...

NRS 360.910 - "Employer excise taxes" defined. [Effective through June 30, 2036.] - "Employer excise taxes" means the taxes imposed on the wages...

NRS 360.915 - "Lead participant" defined. [Effective through June 30, 2036.] - "Lead participant" means the participant designated by the participants in...

NRS 360.920 - "Local sales and use taxes" defined. [Effective through June 30, 2036.] - "Local sales and use taxes" means only the taxes imposed...

NRS 360.925 - "Participant" defined. [Effective through June 30, 2036.] - "Participant" means a business which operates within the geographic boundaries...

NRS 360.930 - "Project" defined. [Effective through June 30, 2036.] - "Project" means a project undertaken by a business or group...

NRS 360.935 - "Property taxes" defined. [Effective through June 30, 2036.] - "Property taxes" means any taxes levied by the State or...

NRS 360.940 - "Qualified project" defined. [Effective through June 30, 2036.] - "Qualified project" means a project which the Office of Economic...

NRS 360.945 - Submittal of application on behalf of project; contents of application; provision of additional documentation. [Effective through June 30, 2036.] - 1. On behalf of a project, the lead participant in...

NRS 360.950 - Consideration of application by Office of Economic Development; public meeting required; requirements for notice of public meeting; approval of application; submission of information to Office; confidentiality of information contained i... - 1. If the Office of Economic Development receives an application...

NRS 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, 203... - 1. If the Office of Economic Development approves an application...

NRS 360.960 - Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.] - 1. Except as otherwise provided in this section, the Office...

NRS 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.] - 1. If the Office of Economic Development approves an application...

NRS 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... - 1. The lead participant in a qualified project shall, upon...

NRS 360.975 - Duty of Office of Economic Development to prepare and submit certain reports; content of reports. [Effective through June 30, 2036.] - 1. The Office of Economic Development shall, on or before...

NRS 360.980 - Governing body of county or city authorized to grant abatements of permitting fees or licensing fees to participants in qualified project located in county or city. [Effective through June 30, 2036.] - 1. For the purpose of encouraging local economic development, the...

NRS 360.981 - Definitions. - As used in NRS 360.981 to 360.992, inclusive, unless the...

NRS 360.982 - "Economic development financing agreement" defined. - "Economic development financing agreement" means an economic development financing proposal...

NRS 360.983 - "Economic development financing proposal" defined. - "Economic development financing proposal" means an economic development financing proposal...

NRS 360.984 - "Infrastructure project" defined. - "Infrastructure project" includes, without limitation, a drainage project, an electrical...

NRS 360.985 - "Lead participant" defined. - "Lead participant" means a lead participant as that term is...

NRS 360.986 - "Local government" defined. - "Local government" means a city or a county. (Added to...

NRS 360.987 - "Office" defined. - "Office" means the Office of Economic Development created by NRS...

NRS 360.988 - "Qualified project" defined. - "Qualified project" means a qualified project as that term is...

NRS 360.989 - Submittal and contents of economic development financing proposal. - 1. If the governing body of a local government: (a)...

NRS 360.990 - Approval of economic development financing proposal. - 1. Upon receipt of an economic development financing proposal, the...

NRS 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. - 1. As soon as practicable after receiving notice from the...

NRS 360.992 - Expedited determination of water rights in area of qualified project. [Effective through June 30, 2036.] - 1. If the Executive Director of the Office determines that...

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Nevada Revised Statutes Chapter 360 - General Provisions

Nevada Revised Statutes
Chapter 360 - General Provisions