Nevada Revised Statutes
Chapter 372B - Taxes on Passenger Carriers
NRS 372B.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372B.015 to 372B.090, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2015, 2605; A 2017, 4471)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 372B - Taxes on Passenger Carriers

NRS 372B.010 - Definitions.

NRS 372B.015 - "Autonomous vehicle network company" defined.

NRS 372B.020 - "Certificate holder" defined.

NRS 372B.030 - "Common motor carrier of passengers" defined.

NRS 372B.040 - "Driver" defined.

NRS 372B.050 - "Operator" defined.

NRS 372B.060 - "Taxicab" defined.

NRS 372B.070 - "Taxpayer" defined.

NRS 372B.080 - "Transportation network company" defined.

NRS 372B.090 - "Transportation services" defined.

NRS 372B.100 - Applicability of chapter 360 of NRS.

NRS 372B.110 - Regulations.

NRS 372B.120 - Maintenance and availability of records of taxpayer; penalty.

NRS 372B.130 - Examination of records by Department.

NRS 372B.140 - Imposition and amount of tax on transportation network companies.

NRS 372B.145 - Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer.

NRS 372B.150 - Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer.

NRS 372B.160 - Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.

NRS 372B.170 - Deposit of amounts received by State Treasurer.

NRS 372B.180 - Certification of excess amount collected; credit and refund.

NRS 372B.190 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

NRS 372B.200 - Interest on overpayments; disallowance of interest.

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.

NRS 372B.220 - Standing to file petition for judicial review; failure to file petition constitutes waiver.

NRS 372B.230 - Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

NRS 372B.240 - Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 372B.250 - Prohibited acts; penalty.

NRS 372B.260 - Remedies of State are cumulative.