Nevada Revised Statutes
Chapter 363C - Commerce Tax

NRS 363C.060 - "North American Industry Classification System" and "NAICS" defined. - "North American Industry Classification System" or "NAICS" means the 2012...

NRS 363C.065 - "Pass-through entity" defined. - "Pass-through entity" means an entity that is disregarded as an...

NRS 363C.070 - "Pass-through revenue" defined. - 1. "Pass-through revenue" means: (a) Revenue received by a business...

NRS 363C.075 - "Securities" defined. - "Securities" means United States Treasury securities, obligations of United States...

NRS 363C.080 - "Taxable year" defined. - "Taxable year" means the 12-month period beginning on July 1...

NRS 363C.085 - "Wages" defined. - "Wages" means any remuneration paid for personal services, including, without...

NRS 363C.090 - References to Internal Revenue Code. - For the purposes of this chapter, unless otherwise indicated, section...

NRS 363C.093 - Businesses constituting passive entities. - 1. For the purposes of this chapter, a business is...

NRS 363C.097 - Determination of business category. - For the purposes of this chapter, if a business entity...

NRS 363C.100 - Duties of Department. - The Department shall: 1. Administer and enforce the provisions of...

NRS 363C.110 - Maintenance and availability of records of taxpayer; regulations. - 1. Each person responsible for maintaining the records of a...

NRS 363C.120 - Examination of records by Department; payment of expenses of Department for examination of records outside this State. - 1. To verify the accuracy of any return filed or,...

NRS 363C.130 - Authority of Executive Director to request information from other agencies and officers; confidentiality. - The Executive Director may request from any other governmental agency...

NRS 363C.140 - Method of accounting. - A business entity’s method of accounting for gross revenue for...

NRS 363C.200 - Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension. - 1. For the privilege of engaging in a business in...

NRS 363C.210 - Deductions from gross revenue. - 1. In computing the commerce tax owed by a business...

NRS 363C.220 - Situsing. - 1. In computing the commerce tax owed by a business...

NRS 363C.300 - Rate of tax based on business category in which business entity is primarily engaged. - Except as otherwise provided in this section, the commerce tax...

NRS 363C.310 - Agriculture, forestry, fishing and hunting (NAICS 11). - 1. The agriculture, forestry, fishing and hunting business category (NAICS...

NRS 363C.320 - Mining, quarrying and oil and gas extraction (NAICS 21). - 1. The mining, quarrying and oil and gas extraction business...

NRS 363C.330 - Utilities and telecommunications (NAICS 22 and 517). - 1. The utilities and telecommunications business category (NAICS 22 and...

NRS 363C.340 - Construction (NAICS 23). - 1. The construction business category (NAICS 23) includes all business...

NRS 363C.350 - Manufacturing (NAICS 31, 32 and 33). - 1. The manufacturing business category (NAICS 31, 32 and 33)...

NRS 363C.360 - Wholesale trade (NAICS 42). - 1. The wholesale trade business category (NAICS 42) includes all...

NRS 363C.370 - Retail trade (NAICS 44 and 45). - 1. The retail trade business category (NAICS 44 and 45)...

NRS 363C.380 - Air transportation (NAICS 481). - 1. The air transportation business category (NAICS 481) includes all...

NRS 363C.390 - Rail transportation (NAICS 482). - 1. The rail transportation business category (NAICS 482) includes all...

NRS 363C.400 - Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492). - 1. The other transportation business category (NAICS 483, 485, 486,...

NRS 363C.410 - Truck transportation (NAICS 484). - 1. The truck transportation business category (NAICS 484) includes all...

NRS 363C.420 - Warehousing and storage (NAICS 493). - 1. The warehousing and storage business category (NAICS 493) includes...

NRS 363C.430 - Publishing, software and data processing (NAICS 511, 512, 515 and 518). - 1. The publishing, software and data processing business category (NAICS...

NRS 363C.440 - Finance and insurance (NAICS 52). - 1. The finance and insurance business category (NAICS 52) includes...

NRS 363C.450 - Real estate and rental and leasing (NAICS 53). - 1. The real estate and rental and leasing business category...

NRS 363C.460 - Professional, scientific and technical services (NAICS 54). - 1. The professional, scientific and technical services business category (NAICS...

NRS 363C.470 - Management of companies and enterprises (NAICS 55). - 1. The management of companies and enterprises business category (NAICS...

NRS 363C.480 - Administrative and support services (NAICS 561). - 1. The administrative and support services business category (NAICS 561)...

NRS 363C.490 - Waste management and remediation services (NAICS 562). - 1. The waste management and remediation services business category (NAICS...

NRS 363C.500 - Educational services (NAICS 61). - 1. The educational services business category (NAICS 61) includes all...

NRS 363C.510 - Health care and social assistance (NAICS 62). - 1. The health care and social assistance business category (NAICS...

NRS 363C.520 - Arts, entertainment and recreation (NAICS 71). - 1. The arts, entertainment and recreation business category (NAICS 71)...

NRS 363C.530 - Accommodation (NAICS 721). - 1. The accommodation business category (NAICS 721) includes all business...

NRS 363C.540 - Food services and drinking places (NAICS 722). - 1. The food services and drinking places business category (NAICS...

NRS 363C.550 - Other services (NAICS 81). - 1. The other services business category (NAICS 81) includes all...

NRS 363C.560 - Unclassified business entities. - 1. The unclassified business category includes any business entity not...

NRS 363C.600 - Certification of excess amount collected; credit and refund. - If the Department determines that any tax, penalty or interest...

NRS 363C.610 - 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 363C.620 - Interest on overpayments; disallowance of interest. - 1. Except as otherwise provided in this section and NRS...

NRS 363C.630 - 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 363C.640 - Action for refund: Period for commencement; venue; waiver. - 1. Within 90 days after a final decision upon a...

NRS 363C.650 - 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 363C.660 - Allowance of interest in judgment for amount illegally collected. - In any judgment, interest must be allowed at the rate...

NRS 363C.670 - Standing to recover. - A judgment may not be rendered in favor of the...

NRS 363C.680 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. - 1. The Department may recover a refund or any part...

NRS 363C.690 - Cancellation of illegal determination. - 1. If any amount in excess of $25 has been...

NRS 363C.700 - Remedies of State are cumulative. - The remedies of the State provided for in this chapter...

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Nevada Revised Statutes Chapter 363C - Commerce Tax

Nevada Revised Statutes
Chapter 363C - Commerce Tax