The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.
(Added to NRS by 2015, 2606)
Structure Nevada Revised Statutes
Chapter 372B - Taxes on Passenger Carriers
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.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.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.200 - Interest on overpayments; disallowance of interest.