Nevada Revised Statutes
Chapter 363C - Commerce Tax
NRS 363C.010 - Definitions.

Nevada Revised Statutes

Chapter 363C - Commerce Tax

NRS 363C.010 - Definitions.

NRS 363C.015 - "Business" defined.

NRS 363C.020 - "Business entity" defined.

NRS 363C.025 - "Commerce tax" defined.

NRS 363C.030 - "Credit sales" defined.

NRS 363C.035 - "Engaging in a business" defined.

NRS 363C.040 - "Governmental entity" defined.

NRS 363C.045 - "Gross revenue" defined.

NRS 363C.050 - "Loan" defined.

NRS 363C.055 - "Nevada gross revenue" defined.

NRS 363C.060 - "North American Industry Classification System" and "NAICS" defined.

NRS 363C.065 - "Pass-through entity" defined.

NRS 363C.070 - "Pass-through revenue" defined.

NRS 363C.075 - "Securities" defined.

NRS 363C.080 - "Taxable year" defined.

NRS 363C.085 - "Wages" defined.

NRS 363C.090 - References to Internal Revenue Code.

NRS 363C.093 - Businesses constituting passive entities.

NRS 363C.097 - Determination of business category.

NRS 363C.100 - Duties of Department.

NRS 363C.110 - Maintenance and availability of records of taxpayer; regulations.

NRS 363C.120 - Examination of records by Department; payment of expenses of Department for examination of records outside this State.

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

NRS 363C.140 - Method of accounting.

NRS 363C.200 - Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension.

NRS 363C.210 - Deductions from gross revenue.

NRS 363C.220 - Situsing.

NRS 363C.300 - Rate of tax based on business category in which business entity is primarily engaged.

NRS 363C.310 - Agriculture, forestry, fishing and hunting (NAICS 11).

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

NRS 363C.330 - Utilities and telecommunications (NAICS 22 and 517).

NRS 363C.340 - Construction (NAICS 23).

NRS 363C.350 - Manufacturing (NAICS 31, 32 and 33).

NRS 363C.360 - Wholesale trade (NAICS 42).

NRS 363C.370 - Retail trade (NAICS 44 and 45).

NRS 363C.380 - Air transportation (NAICS 481).

NRS 363C.390 - Rail transportation (NAICS 482).

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

NRS 363C.410 - Truck transportation (NAICS 484).

NRS 363C.420 - Warehousing and storage (NAICS 493).

NRS 363C.430 - Publishing, software and data processing (NAICS 511, 512, 515 and 518).

NRS 363C.440 - Finance and insurance (NAICS 52).

NRS 363C.450 - Real estate and rental and leasing (NAICS 53).

NRS 363C.460 - Professional, scientific and technical services (NAICS 54).

NRS 363C.470 - Management of companies and enterprises (NAICS 55).

NRS 363C.480 - Administrative and support services (NAICS 561).

NRS 363C.490 - Waste management and remediation services (NAICS 562).

NRS 363C.500 - Educational services (NAICS 61).

NRS 363C.510 - Health care and social assistance (NAICS 62).

NRS 363C.520 - Arts, entertainment and recreation (NAICS 71).

NRS 363C.530 - Accommodation (NAICS 721).

NRS 363C.540 - Food services and drinking places (NAICS 722).

NRS 363C.550 - Other services (NAICS 81).

NRS 363C.560 - Unclassified business entities.

NRS 363C.600 - Certification of excess amount collected; credit and refund.

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.

NRS 363C.620 - Interest on overpayments; disallowance of interest.

NRS 363C.630 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 363C.640 - Action for refund: Period for commencement; venue; waiver.

NRS 363C.650 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 363C.660 - Allowance of interest in judgment for amount illegally collected.

NRS 363C.670 - Standing to recover.

NRS 363C.680 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 363C.690 - Cancellation of illegal determination.

NRS 363C.700 - Remedies of State are cumulative.