The Nevada Tax Commission shall, by regulation not inconsistent with the provisions of chapters 244 and 268 of NRS, provide for the collection and enforcement of the taxes imposed on the rental of transient lodging. Those regulations must include:
1. A procedure for making refunds and resolving disputes relating to the taxes, including exemptions pertaining thereto; and
2. Requirements for keeping records and provisions concerning their inspection and investigation.
(Added to NRS by 1983, 542; A 1997, 1266)
Structure Nevada Revised Statutes
NRS 364.010 - Administration by sheriff or county license department.
NRS 364.020 - Deposit of fees in county general fund by sheriff.
NRS 364.060 - Disposition of license money.
NRS 364.080 - Unlawful for sheriff or employee of county license department to issue other licenses.
NRS 364.090 - Unlawful issuance, possession or circulation of business license; penalty.
NRS 364.125 - Regulations for collection and enforcement of taxes.
NRS 364.127 - Requirements for payment of certain taxes.
NRS 364.130 - Community theaters exempt from business licenses.
NRS 364.140 - Licenses to be posted; penalty.
NRS 364.150 - Doing business without required license; penalty.
NRS 364.220 - Audits: Rights of and notices to proprietor of enterprise.