Nevada Revised Statutes
Chapter 360A - Administration of Certain Taxes and Fees on Fuels

NRS 360A.010 - "Department" defined. - As used in this chapter, "Department" means the Department of...

NRS 360A.020 - Adoption of regulations by Department. - The Department shall adopt: 1. Such regulations as are necessary...

NRS 360A.032 - Citation of NRS 360A.034. - NRS 360A.034 may be cited as the Taxpayers’ Bill of...

NRS 360A.034 - Taxpayers’ Bill of Rights for Taxes on Fuels. - 1. The Legislature hereby declares that each taxpayer has the...

NRS 360A.036 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels. - The Director of the Department shall cause: 1. To be...

NRS 360A.040 - Submission of dishonored method of payment. - 1. If a check or other method of payment submitted...

NRS 360A.050 - Extension of time for payment: Interest on amount due. - If the Department grants an extension of time for paying...

NRS 360A.055 - Joint and several liability of responsible persons. - 1. A responsible person who willfully fails to collect or...

NRS 360A.060 - Penalty for failure to pay within required time. - Unless a different penalty or rate of interest is specifically...

NRS 360A.070 - Waiver or reduction of interest or penalty. - 1. If the Director of the Department or a hearing...

NRS 360A.080 - Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department. - The Department may: 1. Enter into a written agreement with...

NRS 360A.090 - Priority of right to receive payments in satisfaction of amounts due. - 1. The amounts, including interest and penalties, required to be...

NRS 360A.100 - Determination of amount due by Department; imposition of penalty and interest. - Except as otherwise provided in NRS 366.395: 1. If a...

NRS 360A.110 - Offsetting of overpayments. - 1. Except as otherwise provided in subsection 2, in making...

NRS 360A.120 - Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation. - If any part of the deficiency for which a deficiency...

NRS 360A.130 - 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 360A.140 - Notice of determination required; method and effect of service. - 1. The Department shall give a person against whom a...

NRS 360A.150 - Time for provision of notice of determination; service by electronic mail. - 1. Except as otherwise provided in subsections 2, 3 and...

NRS 360A.160 - Redetermination: Filing of petition with Department. - 1. Any person against whom a deficiency determination is made...

NRS 360A.170 - Redetermination: Contents of petition; payment of uncontested amount; supportive evidence. - A petition for redetermination must: 1. Set forth the amount...

NRS 360A.180 - Redetermination: Consideration by Department; administrative hearing; appeal. - 1. If a petition for redetermination is filed within the...

NRS 360A.190 - Redetermination: Authority of Department to change determined amount. - The Department may decrease or increase the amount of the...

NRS 360A.200 - Redetermination: Finality of order by officer of Department. - The order entered by an officer of the Department upon...

NRS 360A.210 - Redetermination: Prerequisites to judicial review of final order; credit or refund. - 1. Before a person may request judicial review pursuant to...

NRS 360A.220 - Time for payment of determined amount; penalty for delinquency in payment. - 1. The amount specified as deficient in a determination made...

NRS 360A.230 - Notice of determination by Department. - If the Department believes that the collection of any amount...

NRS 360A.240 - Time for payment of amount specified; finality of determination; penalty for delinquent payment. - The amount specified in the determination must be paid within...

NRS 360A.250 - Petition for redetermination; deposit of security. - A person against whom a determination is made pursuant to...

NRS 360A.260 - Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency. - 1. If a person who is delinquent in the payment...

NRS 360A.270 - Application for entry of judgment: Authority of Department; certificate of delinquency. - 1. If, with respect to any tax or fee required...

NRS 360A.280 - Entry of judgment; service of copy of judgment, application and certificate. - The county clerk shall, immediately upon the filing of the...

NRS 360A.290 - Execution: Issuance; sales. - Execution must issue upon the judgment upon request of the...

NRS 360A.300 - Recordation of abstract or copy of judgment; effect and duration of resulting lien. - 1. An abstract of the judgment, or a copy thereof,...

NRS 360A.310 - Extension of lien. - The lien may, within 5 years after the date of...

NRS 360A.320 - Remedies supplemental; additional requirements unimpaired. - The remedies provided for in NRS 360A.270 to 360A.320, inclusive,...

NRS 360A.330 - Recordation of certificate of delinquency; effect, duration and extension of resulting lien. - 1. If any tax or fee required by chapter 365,...

NRS 360A.340 - Release or subordination of lien by Department; effect of certificate for release or subordination. - 1. The Department may release all or any portion of...

NRS 360A.350 - Issuance; effect; levy and sale. - 1. The Department or its authorized representative may issue a...

NRS 360A.360 - 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 360A.365 - Order to lock and seal business: Grounds for issuance; service; enforcement. - 1. If a person: (a) Continues to engage in business...

NRS 360A.370 - Notice of delinquency and demand to transmit certain assets: Issuance and effect. - 1. If a person is delinquent in the payment of...

NRS 360A.380 - Limitation on withholding or transmitting assets. - In carrying out the provisions of NRS 360A.370, the Department...

NRS 360A.390 - Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release. - 1. If a person who is liable for any tax...

NRS 360A.400 - Seizure and sale of property by Department. - 1. At any time within 3 years after a person...

NRS 360A.410 - Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department. - The Department may adopt regulations that prescribe the manner in...

NRS 360A.420 - Sale of seized property: Service and contents of notice. - The notice of a sale and the time and place...

NRS 360A.430 - Sale of seized property: Procedure. - 1. At a sale described in NRS 360A.420, the Department...

NRS 360A.440 - Sale of seized property: Disposition of excess proceeds. - 1. If, upon the sale, the money received exceeds the...