Nevada Revised Statutes
Chapter 360 - General Provisions
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 Department shall prepare and furnish to the Nevada Tax Commission a report that shows all money owed to the Department for delinquent payments of any tax administered by the Department during the preceding year.
2. The Department shall include in the report prepared pursuant to subsection 1 the amount of any delinquent taxes that the Department determines is impossible or impractical to collect.
3. If the Department determines that it is impossible or impractical to collect any amount of delinquent taxes, the Nevada Tax Commission shall request that the State Board of Examiners designate such amount as a bad debt. The State Board of Examiners, by an affirmative vote of the majority of the members of the Board, may designate the delinquent taxes as a bad debt if the Board is satisfied that the collection of the delinquent taxes is impossible or impractical. If the amount of the delinquent taxes is not more than $50, the State Board of Examiners may delegate to its Clerk the authority to designate delinquent taxes as a bad debt. The Nevada Tax Commission may appeal to the State Board of Examiners a denial by the Clerk of a request to designate delinquent taxes as a bad debt.
4. Upon the designation of delinquent taxes as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof. Upon receiving the notification, the State Controller shall direct the removal of the bad debt from the books of account of the State of Nevada. A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada.
5. The State Controller shall keep a master file of all delinquent taxes that are designated as bad debts pursuant to this section. For each such debt, the State Controller shall record the name of the debtor, the amount of the debt, the date on which the debt was incurred and the date on which it was removed from the records and books of account of the State of Nevada, and any other information concerning the debt that the State Controller determines is necessary.
(Added to NRS by 2011, 3141)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 360 - General Provisions

NRS 360.001 - "Department" and "Executive Director" defined.

NRS 360.005 - "Retailer" defined.

NRS 360.010 - Nevada Tax Commission: Creation; composition; Chair.

NRS 360.020 - Qualifications of commissioners.

NRS 360.030 - Limitations on appointment of commissioners; terms; removal from office.

NRS 360.050 - Compensation of commissioners.

NRS 360.070 - Location of office of Nevada Tax Commission.

NRS 360.080 - Quorum; voting by commissioners.

NRS 360.090 - Adoption of regulations by Nevada Tax Commission governing business of Commission and Department.

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.

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.

NRS 360.095 - Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission.

NRS 360.100 - Annual report by Department; statements to be furnished to Governor.

NRS 360.105 - Submission of proposed budget and legislation of Department to Nevada Tax Commission.

NRS 360.120 - Department of Taxation: Creation; head of Department; Executive Director.

NRS 360.130 - Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers.

NRS 360.133 - Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins.

NRS 360.137 - Duty of Executive Director to submit tax expenditure report; contents; requests for information.

NRS 360.140 - Organization of Department; hiring and assignment of employees.

NRS 360.142 - Investigation of background and personal history of employees and contractors of Department.

NRS 360.145 - Employees of Department: Evaluation on basis of assessments or collections prohibited.

NRS 360.200 - General powers of Department.

NRS 360.203 - Reduction of rate of certain taxes on business under certain circumstances; duties of Department.

NRS 360.205 - Power of Department to deny license, registration or permit to applicant who is liable to Department.

NRS 360.210 - Power of Department to appraise and assess property.

NRS 360.215 - Powers and duties of Department regarding county assessors, assessment procedures and equalization.

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

NRS 360.220 - Duty of Department to require local governments to submit fiscal information.

NRS 360.225 - Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development.

NRS 360.230 - Duty of Department to investigate property escaping taxation and require placement on tax roll.

NRS 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion.

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.

NRS 360.235 - Refund or credit to taxpayer after audit.

NRS 360.236 - Overpayments: Credit against other amounts due required before any refund.

NRS 360.238 - Department may charge fee for returned checks.

NRS 360.240 - Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to 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...

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...

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.

NRS 360.255 - Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities.

NRS 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution.

NRS 360.261 - Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes.

NRS 360.262 - Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.

NRS 360.263 - Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.

NRS 360.264 - Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.

NRS 360.265 - Power of Nevada Tax Commission regarding uncollectible debts.

NRS 360.270 - Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.

NRS 360.271 - Deposit of money received by Department in lieu of surety bond.

NRS 360.278 - Authority to engage service of armored car.

NRS 360.279 - Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.

NRS 360.280 - Duties of county assessor and board of county commissioners.

NRS 360.283 - Annual determination of population of towns, townships, cities and counties; employment of demographer.

NRS 360.285 - Certification of population by Governor.

NRS 360.287 - Apportionment of tax receipts to cities.

NRS 360.288 - Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration.

NRS 360.289 - Annual reports of projected population of counties.

NRS 360.2905 - Citation of NRS 360.291.

NRS 360.291 - Taxpayers’ Bill of Rights.

NRS 360.2915 - Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.

NRS 360.292 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.

NRS 360.2925 - Provision of instructions and information to taxpayer liable for first time for taxes on business.

NRS 360.293 - Provision of response to request submitted by taxpayer.

NRS 360.2935 - Refund to taxpayer of overpayment together with payment of interest.

NRS 360.2937 - Amount of interest required on overpayment of certain taxes, fees and assessments.

NRS 360.294 - Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.

NRS 360.295 - Extension of time for payment: Interest on amount due.

NRS 360.297 - Joint and several liability of responsible persons.

NRS 360.299 - Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.

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

NRS 360.320 - Offsetting of certain overpayments; calculation of penalties and interest.

NRS 360.330 - Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

NRS 360.340 - Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

NRS 360.350 - Notice of determination required; method and effect of service.

NRS 360.355 - Time for provision of notice of determination.

NRS 360.357 - Tolling of period for issuance of notice of determination when taxpayer files claim for refund.

NRS 360.360 - Redetermination: Petition; time for filing.

NRS 360.365 - Redetermination: Contents of petition and accompanying materials.

NRS 360.370 - Redetermination: Oral hearing; notice; continuances.

NRS 360.380 - Redetermination: Change in determined amount; limitations.

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

NRS 360.395 - Redetermination: Prerequisites to judicial review of final order; credit or refund.

NRS 360.400 - Time for payment of determined amount; penalty for delinquency in payment.

NRS 360.412 - Duty of Department to make determination; service of notice.

NRS 360.414 - When payment due; finality of determination; penalty for delinquent payment.

NRS 360.416 - Petition for redetermination; deposit of security.

NRS 360.417 - Penalty for failure to pay tax or fee.

NRS 360.419 - Waiver or reduction of interest or penalty.

NRS 360.4193 - Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

NRS 360.4195 - Action for use tax: Manner of service of process.

NRS 360.420 - Application for entry of judgment: Authority of Department; certificate of delinquency.

NRS 360.425 - Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.

NRS 360.440 - Execution: Issuance; sale.

NRS 360.450 - Recordation of abstract or copy of judgment; effect and duration of resulting lien.

NRS 360.460 - Extension of lien.

NRS 360.470 - Remedies of State are supplemental; additional requirements unimpaired.

NRS 360.473 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

NRS 360.475 - Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.

NRS 360.480 - Cases of priority; subordination to prior recorded liens and certain other debts.

NRS 360.483 - Issuance; effect; levy and sale.

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.

NRS 360.490 - Penalty for operation of business without permit or license; issuance of order to lock and seal business.

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

NRS 360.510 - Notice of delinquency and demand to transmit certain assets: Issuance and effect.

NRS 360.520 - Limitation on withholding or transmitting assets.

NRS 360.525 - Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

NRS 360.530 - Seizure of property by Department for payment of sales or use tax or other excise tax due.

NRS 360.535 - Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.

NRS 360.540 - Service and contents of notice of sale of property seized to pay taxes.

NRS 360.550 - Sale of property for delinquent taxes.

NRS 360.560 - Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.

NRS 360.597 - Definitions.

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

NRS 360.5972 - Fee for permit; distribution.

NRS 360.5973 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

NRS 360.5974 - Fee for reinstatement of suspended or revoked permit.

NRS 360.5975 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

NRS 360.600 - Definitions.

NRS 360.605 - "Account" defined.

NRS 360.610 - "County" defined.

NRS 360.620 - "Enterprise district" defined.

NRS 360.640 - "Local government" defined.

NRS 360.650 - "Special district" defined.

NRS 360.660 - Local Government Tax Distribution Account: Creation; administration by Executive Director.

NRS 360.670 - Eligibility for allocation from Account.

NRS 360.680 - Annual allocations from Account.

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.

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

NRS 360.698 - Pledge of percentage of revenue to payment of bonds.

NRS 360.700 - Guaranteed allocation from Account for tax proceeds pledged to secure obligations.

NRS 360.710 - Determination of whether governmental entity is enterprise district.

NRS 360.720 - Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.

NRS 360.730 - Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.

NRS 360.740 - Request of newly created local government or special district for allocation from Account.

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...

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...

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...

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...

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.

NRS 360.757 - Notice and meeting required for Office of Economic Development to take action on any application for abatement.

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.

NRS 360.758 - Definitions.

NRS 360.7581 - "Above-the-line personnel" defined.

NRS 360.7582 - "Below-the-line personnel" defined.

NRS 360.7583 - "Nevada business" defined.

NRS 360.7584 - "Nevada resident" defined.

NRS 360.7585 - "Production company" defined.

NRS 360.75855 - "Qualified direct production expenditures" defined.

NRS 360.7586 - "Qualified production" defined.

NRS 360.7589 - Determination of whether employee is full-time equivalent employee.

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.

NRS 360.7591 - Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs; regulations.

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...

NRS 360.7593 - Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit.

NRS 360.7594 - Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure.

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.

NRS 360.7596 - Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature.

NRS 360.7597 - Repayment of amount of credit required under certain circumstances.

NRS 360.7598 - Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau.

NRS 360.760 - Definitions.

NRS 360.767 - "Exhibition" defined.

NRS 360.773 - "State business license" defined.

NRS 360.774 - "Unauthorized alien" defined.

NRS 360.780 - Participants in exhibition: Exemption from licensing requirement.

NRS 360.787 - Payment of licensing fees by operator of facility where exhibition is held; regulations.

NRS 360.790 - Deposit of proceeds in State General Fund.

NRS 360.796 - Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.

NRS 360.800 - Definitions.

NRS 360.805 - "Affected local government" defined.

NRS 360.810 - "Local government" defined.

NRS 360.815 - "Public utility" defined.

NRS 360.820 - "Telecommunication service" defined.

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.

NRS 360.830 - Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.

NRS 360.835 - Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.

NRS 360.840 - Adoption of regulations by Nevada Tax Commission.

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.

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.

NRS 360.860 - Definitions.

NRS 360.861 - "Declaration of restrictive covenants and conditions" defined.

NRS 360.862 - "Division" defined.

NRS 360.863 - "Federal low-income housing tax credit" defined.

NRS 360.864 - "Project" defined.

NRS 360.865 - "Project sponsor" defined.

NRS 360.866 - "Qualified allocation plan" defined.

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...

NRS 360.868 - Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits.

NRS 360.869 - Repayment of tax credits to which project sponsor not entitled.

NRS 360.870 - Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports.

NRS 360.880 - Definitions. [Effective through June 30, 2032.]

NRS 360.881 - "Capital investment" defined. [Effective through June 30, 2032.]

NRS 360.882 - "Employer excise taxes" defined. [Effective through June 30, 2032.]

NRS 360.883 - "Lead participant" defined. [Effective through June 30, 2032.]

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

NRS 360.885 - "Participant" defined. [Effective through June 30, 2032.]

NRS 360.886 - "Project" defined. [Effective through June 30, 2032.]

NRS 360.887 - "Property taxes" defined. [Effective through June 30, 2032.]

NRS 360.888 - "Qualified project" defined. [Effective through June 30, 2032.]

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.]

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;...

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...

NRS 360.892 - Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2032.]

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...

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...

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

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.]

NRS 360.900 - Definitions. [Effective through June 30, 2036.]

NRS 360.905 - "Capital investment" defined. [Effective through June 30, 2036.]

NRS 360.910 - "Employer excise taxes" defined. [Effective through June 30, 2036.]

NRS 360.915 - "Lead participant" defined. [Effective through June 30, 2036.]

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

NRS 360.925 - "Participant" defined. [Effective through June 30, 2036.]

NRS 360.930 - "Project" defined. [Effective through June 30, 2036.]

NRS 360.935 - "Property taxes" defined. [Effective through June 30, 2036.]

NRS 360.940 - "Qualified project" defined. [Effective through June 30, 2036.]

NRS 360.945 - Submittal of application on behalf of project; contents of application; provision of additional documentation. [Effective through June 30, 2036.]

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...

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...

NRS 360.960 - Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.]

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.]

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...

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

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.]

NRS 360.981 - Definitions.

NRS 360.982 - "Economic development financing agreement" defined.

NRS 360.983 - "Economic development financing proposal" defined.

NRS 360.984 - "Infrastructure project" defined.

NRS 360.985 - "Lead participant" defined.

NRS 360.986 - "Local government" defined.

NRS 360.987 - "Office" defined.

NRS 360.988 - "Qualified project" defined.

NRS 360.989 - Submittal and contents of economic development financing proposal.

NRS 360.990 - Approval of economic development financing proposal.

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.

NRS 360.992 - Expedited determination of water rights in area of qualified project. [Effective through June 30, 2036.]