Nevada Revised Statutes
Chapter 363C - Commerce Tax
NRS 363C.090 - References to Internal Revenue Code.

For the purposes of this chapter, unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as amended, and include future amendments to such sections and corresponding provisions of future federal internal revenue laws.
(Added to NRS by 2015, 2882)

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Structure Nevada Revised Statutes

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.