Nevada Revised Statutes 362.175 – Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect
Current as of: 2023 | Check for updates
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1. If at any time, in the opinion of the Executive Director, it becomes impossible or impractical to collect any tax certified on the proceeds of minerals extracted, the Executive Director may apply to the Nevada Tax Commission to have the amount of the tax and the name of the person against whom the tax is certified removed from the tax records of the Department.
Terms Used In Nevada Revised Statutes 362.175
- Executive Director: means the Executive Director of the Department of Taxation. See Nevada Revised Statutes 360.001
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
2. If the Nevada Tax Commission approves the application, the Department may remove the name and amount from its tax records.