Nevada Revised Statutes
Chapter 372B - Taxes on Passenger Carriers
NRS 372B.020 - "Certificate holder" defined.

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.