Nevada Revised Statutes
Chapter 363B - Business Tax

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

NRS 363B.015 - "Business activity" defined."Business activity" means the performance of a service or engagement in a trade for profit. - (Added to NRS by 2005, 22nd Special Session, 137)

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

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

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

NRS 363B.050 - "Taxpayer" defined. - "Taxpayer" means any person liable for the tax imposed by...

NRS 363B.060 - Duties of Department. - The Department shall: 1. Administer and enforce the provisions of...

NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty. - 1. Each person responsible for maintaining the records of a...

NRS 363B.080 - 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 363B.110 - Imposition, amount and payment of tax; filing of return; credits. - 1. Except as otherwise provided in NRS 360.203, there is...

NRS 363B.113 - 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 363B.115 - 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 363B.117 - 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 363B.119 - Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program. - 1. Any taxpayer who is required to pay a tax...

NRS 363B.120 - Partial abatement of tax during initial period of operation of employer. - 1. Except as otherwise provided in NRS 360.750, an employer...

NRS 363B.130 - Extension of time for payment; payment of interest during period of extension. - Upon written application made before the date on which payment...

NRS 363B.140 - Certification of excess amount collected; credit and refund. - If the Department determines that any tax, penalty or interest...

NRS 363B.150 - 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 363B.160 - Interest on overpayments; disallowance of interest. - 1. Except as otherwise provided in this section, NRS 360.320...

NRS 363B.170 - 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 363B.180 - Action for refund: Period for commencement; venue; waiver. - 1. Within 90 days after a final decision upon a...

NRS 363B.190 - 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 363B.200 - Allowance of interest in judgment for amount illegally collected. - In any judgment, interest must be allowed at the rate...

NRS 363B.210 - Standing to recover. - A judgment may not be rendered in favor of the...

NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. - 1. The Department may recover a refund or any part...

NRS 363B.230 - Cancellation of illegal determination. - 1. If any amount in excess of $25 has been...

NRS 363B.240 - Prohibited acts; penalty. - 1. A person shall not: (a) Make, cause to be...

NRS 363B.250 - Remedies of State are cumulative. - The remedies of the State provided for in this chapter...