The Local Government Tax Distribution Account is hereby created in the intergovernmental fund. The Executive Director shall administer the Account.
(Added to NRS by 1997, 3278; A 1999, 10)
Structure 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 360.100 - 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 360.140 - Organization of Department; hiring and assignment of employees.
NRS 360.145 - Employees of Department: Evaluation on basis of assessments or collections prohibited.
NRS 360.200 - General powers of Department.
NRS 360.210 - Power of Department to appraise and assess property.
NRS 360.220 - Duty of Department to require local governments to submit fiscal information.
NRS 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion.
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 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution.
NRS 360.265 - Power of Nevada Tax Commission regarding uncollectible debts.
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 360.280 - Duties of county assessor and board of county commissioners.
NRS 360.285 - Certification of population by Governor.
NRS 360.287 - Apportionment of tax receipts to cities.
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 360.292 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.
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 360.295 - Extension of time for payment: Interest on amount due.
NRS 360.297 - Joint and several liability of responsible persons.
NRS 360.320 - Offsetting of certain overpayments; calculation of penalties and interest.
NRS 360.350 - Notice of determination required; method and effect of service.
NRS 360.355 - Time for provision of notice of determination.
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 360.395 - 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 360.4195 - Action for use tax: Manner of service of process.
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 360.480 - Cases of priority; subordination to prior recorded liens and certain other debts.
NRS 360.483 - Issuance; effect; levy and sale.
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 360.540 - Service and contents of notice of sale of property seized to pay taxes.
NRS 360.550 - Sale of property for delinquent taxes.
NRS 360.5972 - Fee for permit; distribution.
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 360.605 - "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 360.670 - Eligibility for allocation from Account.
NRS 360.680 - Annual allocations from Account.
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 360.7581 - "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 360.7597 - Repayment of amount of credit required under certain circumstances.
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 360.790 - Deposit of proceeds in State General Fund.
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 360.840 - Adoption of regulations by Nevada Tax Commission.
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 360.869 - Repayment of tax credits to which project sponsor not entitled.
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 360.900 - 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 360.982 - "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.