Nevada Revised Statutes
Chapter 363A - Business Tax: Financial Institutions and Mining
NRS 363A.040 - "Employment" defined.

Nevada Revised Statutes

Chapter 363A - Business Tax: Financial Institutions and Mining

NRS 363A.010 - Definitions.

NRS 363A.015 - "Business activity" defined.

NRS 363A.020 - "Commission" defined.

NRS 363A.030 - "Employer" defined.

NRS 363A.040 - "Employment" defined.

NRS 363A.050 - "Financial institution" defined.

NRS 363A.060 - "Taxpayer" defined.

NRS 363A.070 - Duties of Department.

NRS 363A.080 - Maintenance and availability of records of taxpayer; penalty.

NRS 363A.090 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

NRS 363A.120 - Excise tax on banks: Imposition, amount and payment; filing of return.

NRS 363A.130 - Payroll tax: Imposition, amount and payment; filing of return; credits.

NRS 363A.133 - Payroll tax: Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

NRS 363A.135 - Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees.

NRS 363A.137 - Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

NRS 363A.139 - Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.

NRS 363A.140 - Extension of time for payment; payment of interest during period of extension.

NRS 363A.150 - Certification of excess amount collected; credit and refund.

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.

NRS 363A.170 - Interest on overpayments; disallowance of interest.

NRS 363A.180 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 363A.190 - Action for refund: Period for commencement; venue; waiver.

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

NRS 363A.210 - Allowance of interest in judgment for amount illegally collected.

NRS 363A.220 - Standing to recover.

NRS 363A.230 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 363A.240 - Cancellation of illegal determination.

NRS 363A.250 - Prohibited acts; penalty.

NRS 363A.260 - Remedies of State are cumulative.