Nevada Revised Statutes
Chapter 363D - Tax on Gross Revenue of Gold and Silver Mining Businesses
NRS 363D.310 - Remedies of State are cumulative.

The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
(Added to NRS by 2021, 1279)

Structure Nevada Revised Statutes

Nevada Revised Statutes

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

NRS 363D.010 - Definitions.

NRS 363D.015 - "Business" defined.

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

NRS 363D.025 - "Commission" defined.

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

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

NRS 363D.040 - "Gold" and "silver" defined.

NRS 363D.045 - "Governmental entity" defined.

NRS 363D.050 - "Gross revenue" defined.

NRS 363D.055 - "Loan" defined.

NRS 363D.060 - "Nevada gross revenue" defined.

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

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

NRS 363D.075 - "Sale of gold or silver" defined.

NRS 363D.080 - "Securities" defined.

NRS 363D.085 - "Taxable year" defined.

NRS 363D.090 - "Taxpayer" defined.

NRS 363D.100 - "Wages" defined.

NRS 363D.110 - References to Internal Revenue Code.

NRS 363D.120 - Businesses constituting passive entities.

NRS 363D.130 - Duties of Department.

NRS 363D.140 - Maintenance and availability of records of taxpayer; regulations; penalty.

NRS 363D.150 - Examination of records by Department; payment of expenses of Department for examination of records outside this State.

NRS 363D.160 - Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension.

NRS 363D.170 - Deductions from gross revenue.

NRS 363D.180 - Situsing.

NRS 363D.190 - Certification of excess amount collected; credit and refund.

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.

NRS 363D.210 - Interest on overpayments; disallowance of interest.

NRS 363D.220 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 363D.230 - Action for refund: Period for commencement; venue; waiver.

NRS 363D.240 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 363D.250 - Allowance of interest in judgment for amount illegally collected.

NRS 363D.260 - Standing to recover.

NRS 363D.270 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 363D.280 - Cancellation of illegal determination.

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.]

NRS 363D.300 - Prohibited acts; penalty.

NRS 363D.310 - Remedies of State are cumulative.