Nevada Revised Statutes
Chapter 372B - Taxes on Passenger Carriers

NRS 372B.010 - Definitions. - As used in this chapter, unless the context otherwise requires,...

NRS 372B.015 - "Autonomous vehicle network company" defined. - "Autonomous vehicle network company" has the meaning ascribed to it...

NRS 372B.020 - "Certificate holder" defined. - "Certificate holder" has the meaning ascribed to it in NRS...

NRS 372B.030 - "Common motor carrier of passengers" defined. - "Common motor carrier of passengers" has the meaning ascribed to...

NRS 372B.040 - "Driver" defined. - "Driver" has the meaning ascribed to it in NRS 706A.040....

NRS 372B.050 - "Operator" defined. - "Operator" has the meaning ascribed to it in NRS 706.101....

NRS 372B.060 - "Taxicab" defined. - "Taxicab" has the meaning ascribed to it in NRS 706.8816....

NRS 372B.070 - "Taxpayer" defined. - "Taxpayer" means: 1. An autonomous vehicle network company; 2. A...

NRS 372B.080 - "Transportation network company" defined. - "Transportation network company" has the meaning ascribed to it in...

NRS 372B.090 - "Transportation services" defined. - "Transportation services" has the meaning ascribed to it in NRS...

NRS 372B.100 - Applicability of chapter 360 of NRS. - The provisions of chapter 360 of NRS relating to the...

NRS 372B.110 - Regulations. - The Department shall adopt all necessary regulations to carry out...

NRS 372B.120 - Maintenance and availability of records of taxpayer; penalty. - 1. Each person responsible for maintaining the records of a...

NRS 372B.130 - Examination of records by Department. - To verify the accuracy of any return filed by a...

NRS 372B.140 - Imposition and amount of tax on transportation network companies. - 1. In addition to any other fee or assessment imposed...

NRS 372B.145 - Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer. - 1. In addition to any other fee or assessment imposed...

NRS 372B.150 - Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer. - 1. Except as otherwise provided in subsection 2 and in...

NRS 372B.160 - Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer. - 1. Except as otherwise provided in subsection 2 and in...

NRS 372B.170 - Deposit of amounts received by State Treasurer. - The State Treasurer shall deposit any money the State Treasurer...

NRS 372B.180 - Certification of excess amount collected; credit and refund. - If the Department determines that any of the excise taxes...

NRS 372B.190 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver. - 1. Except as otherwise provided in NRS 360.235 and 360.395:...

NRS 372B.200 - Interest on overpayments; disallowance of interest. - 1. Except as otherwise provided in subsection 2, NRS 360.320...

NRS 372B.210 - Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review. - 1. Within 30 days after rejecting a claim for refund...

NRS 372B.220 - Standing to file petition for judicial review; failure to file petition constitutes waiver. - 1. A proceeding for judicial review of a decision of...

NRS 372B.230 - Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected. - 1. If judgment is rendered for the claimant in a...

NRS 372B.240 - Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund. - 1. No injunction, writ of mandate or other legal or...

NRS 372B.250 - Prohibited acts; penalty. - 1. A person shall not, with intent to defraud the...

NRS 372B.260 - Remedies of State are cumulative. - The remedies of the State provided for in this chapter...