Nevada Revised Statutes
Chapter 363A - Business Tax: Financial Institutions and Mining

NRS 363A.010 - Definitions. - As used in this chapter, unless the context otherwise requires,...

NRS 363A.015 - "Business activity" defined. - "Business activity" means the performance of a service or engagement...

NRS 363A.020 - "Commission" defined. - "Commission" means the Nevada Tax Commission. (Added to NRS by...

NRS 363A.030 - "Employer" defined. - 1. Except as otherwise provided in this section, "employer" means...

NRS 363A.040 - "Employment" defined. - "Employment" has the meaning ascribed to it in NRS 612.065...

NRS 363A.050 - "Financial institution" defined. - 1. Except as otherwise provided in subsection 2, "financial institution"...

NRS 363A.060 - "Taxpayer" defined. - "Taxpayer" means any person liable for a tax imposed by...

NRS 363A.070 - Duties of Department. - The Department shall: 1. Administer and enforce the provisions of...

NRS 363A.080 - Maintenance and availability of records of taxpayer; penalty. - 1. Each person responsible for maintaining the records of a...

NRS 363A.090 - Examination of records by Department; payment of expenses of Department for examination of records outside State. - 1. To verify the accuracy of any return filed or,...

NRS 363A.120 - Excise tax on banks: Imposition, amount and payment; filing of return. - 1. There is hereby imposed an excise tax on each...

NRS 363A.130 - Payroll tax: Imposition, amount and payment; filing of return; credits. - 1. Except as otherwise provided in NRS 360.203, there is...

NRS 363A.133 - Payroll tax: Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.] - 1. An employer may deduct from the total amount of...

NRS 363A.135 - Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees. - 1. Except as otherwise provided in subsection 2, an employer...

NRS 363A.137 - Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts. - 1. An employer is entitled to a credit against the...

NRS 363A.139 - Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program. - 1. Any taxpayer who is required to pay a tax...

NRS 363A.140 - Extension of time for payment; payment of interest during period of extension. - Upon written application made before the date on which payment...

NRS 363A.150 - Certification of excess amount collected; credit and refund. - If the Department determines that any tax, penalty or interest...

NRS 363A.160 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim. - 1. Except as otherwise provided in NRS 360.235 and 360.395:...

NRS 363A.170 - Interest on overpayments; disallowance of interest. - 1. Except as otherwise provided in this section, NRS 360.320...

NRS 363A.180 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. - 1. No injunction, writ of mandate or other legal or...

NRS 363A.190 - Action for refund: Period for commencement; venue; waiver. - 1. Within 90 days after a final decision upon a...

NRS 363A.200 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant. - 1. If the Department fails to mail notice of action...

NRS 363A.210 - Allowance of interest in judgment for amount illegally collected. - In any judgment, interest must be allowed at the rate...

NRS 363A.220 - Standing to recover. - A judgment may not be rendered in favor of the...

NRS 363A.230 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. - 1. The Department may recover a refund or any part...

NRS 363A.240 - Cancellation of illegal determination. - 1. If any amount in excess of $25 has been...

NRS 363A.250 - Prohibited acts; penalty. - 1. A person shall not: (a) Make, cause to be...

NRS 363A.260 - Remedies of State are cumulative. - The remedies of the State provided for in this chapter...