Nevada Revised Statutes
Chapter 363B - Business Tax
NRS 363B.060 - Duties of Department.

The Department shall:
1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes.
2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund.
(Added to NRS by 2003, 20th Special Session, 141; A 2009, 2518)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 363B - Business Tax

NRS 363B.010 - Definitions.

NRS 363B.015 - "Business activity" defined."Business activity" means the performance of a service or engagement in a trade for profit.

NRS 363B.020 - "Commission" defined.

NRS 363B.030 - "Employer" defined.

NRS 363B.040 - "Employment" defined.

NRS 363B.050 - "Taxpayer" defined.

NRS 363B.060 - Duties of Department.

NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty.

NRS 363B.080 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

NRS 363B.110 - Imposition, amount and payment of tax; filing of return; credits.

NRS 363B.113 - Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

NRS 363B.115 - Deduction of certain amounts paid for health insurance or health benefit plan for employees.

NRS 363B.117 - Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

NRS 363B.119 - Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.

NRS 363B.120 - Partial abatement of tax during initial period of operation of employer.

NRS 363B.130 - Extension of time for payment; payment of interest during period of extension.

NRS 363B.140 - Certification of excess amount collected; credit and refund.

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.

NRS 363B.160 - Interest on overpayments; disallowance of interest.

NRS 363B.170 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 363B.180 - Action for refund: Period for commencement; venue; waiver.

NRS 363B.190 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 363B.200 - Allowance of interest in judgment for amount illegally collected.

NRS 363B.210 - Standing to recover.

NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 363B.230 - Cancellation of illegal determination.

NRS 363B.240 - Prohibited acts; penalty.

NRS 363B.250 - Remedies of State are cumulative.