Nevada Revised Statutes
Chapter 363D - Tax on Gross Revenue of Gold and Silver Mining Businesses

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

NRS 363D.015 - "Business" defined. - "Business" means any activity engaged in or caused to be...

NRS 363D.020 - "Business entity" defined. - 1. Except as otherwise provided in subsection 2, "business entity"...

NRS 363D.025 - "Commission" defined. - "Commission" means the Nevada Tax Commission. (Added to NRS by...

NRS 363D.030 - "Credit sales" defined. - "Credit sales" means a sale of goods by a seller...

NRS 363D.035 - "Engaging in a business" defined. - "Engaging in a business" means commencing, conducting or continuing a...

NRS 363D.040 - "Gold" and "silver" defined. - "Gold" and "silver" include, respectively, without limitation: 1. Gold-bearing and...

NRS 363D.045 - "Governmental entity" defined. - "Governmental entity" means: 1. The United States and any of...

NRS 363D.050 - "Gross revenue" defined. - 1. Except as otherwise provided in subsection 3, "gross revenue"...

NRS 363D.055 - "Loan" defined. - "Loan" means any extension of credit or the purchase in...

NRS 363D.060 - "Nevada gross revenue" defined. - "Nevada gross revenue" means the gross revenue of a business...

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

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

NRS 363D.075 - "Sale of gold or silver" defined. - "Sale of gold or silver" means a sale or transfer...

NRS 363D.080 - "Securities" defined. - "Securities" means United States Treasury securities, obligations of United States...

NRS 363D.085 - "Taxable year" defined. - "Taxable year" means the 12-month period beginning on January 1...

NRS 363D.090 - "Taxpayer" defined. - "Taxpayer" means any person liable for the tax imposed by...

NRS 363D.100 - "Wages" defined. - "Wages" means any remuneration paid for personal services, including, without...

NRS 363D.110 - References to Internal Revenue Code. - For the purposes of this chapter, unless otherwise indicated, section...

NRS 363D.120 - Businesses constituting passive entities. - 1. For the purposes of this chapter, a business is...

NRS 363D.130 - Duties of Department. - The Department shall administer and enforce the provisions of this...

NRS 363D.140 - Maintenance and availability of records of taxpayer; regulations; penalty. - 1. Each person responsible for maintaining the records of a...

NRS 363D.150 - 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 363D.160 - 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 363D.170 - Deductions from gross revenue. - In computing the tax owed by a business entity pursuant...

NRS 363D.180 - Situsing. - 1. In computing the tax owed by a business entity...

NRS 363D.190 - Certification of excess amount collected; credit and refund. - If the Department determines that any tax, penalty or interest...

NRS 363D.200 - 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 363D.210 - Interest on overpayments; disallowance of interest. - 1. Except as otherwise provided in this section, NRS 360.320...

NRS 363D.220 - 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 363D.230 - Action for refund: Period for commencement; venue; waiver. - 1. Within 90 days after a final decision upon a...

NRS 363D.240 - 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 363D.250 - Allowance of interest in judgment for amount illegally collected. - In any judgment, interest must be allowed at the rate...

NRS 363D.260 - Standing to recover. - A judgment may not be rendered in favor of the...

NRS 363D.270 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. - 1. The Department may recover a refund or any part...

NRS 363D.280 - Cancellation of illegal determination. - 1. If any amount in excess of $25 has been...

NRS 363D.290 - Remittance of tax; deposit for credit to State General Fund. [Effective through June 30, 2023.] Remittance of tax; deposit for credit to State Education Fund. [Effective July 1, 2023.] - 1. All fees, taxes, interest and penalties imposed and all...

NRS 363D.300 - Prohibited acts; penalty. - 1. A person shall not: (a) Make, cause to be...

NRS 363D.310 - Remedies of State are cumulative. - The remedies of the State provided for in this chapter...