§ 360.010 Nevada Tax Commission: Creation; composition; Chair
§ 360.020 Qualifications of commissioners
§ 360.030 Limitations on appointment of commissioners; terms; removal from office
§ 360.050 Compensation of commissioners
§ 360.070 Location of office of Nevada Tax Commission
§ 360.080 Quorum; voting by commissioners
§ 360.090 Adoption of regulations by Nevada Tax Commission governing business of Commission and Department
§ 360.092 Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money
§ 360.093 Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties
§ 360.095 Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission
§ 360.100 Annual report by Department; statements to be furnished to Governor
§ 360.105 Submission of proposed budget and legislation of Department to Nevada Tax Commission
§ 360.120 Department of Taxation: Creation; head of Department; Executive Director
§ 360.130 Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers
§ 360.133 Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins
§ 360.137 Duty of Executive Director to submit tax expenditure report; contents; requests for information
§ 360.140 Organization of Department; hiring and assignment of employees
§ 360.142 Investigation of background and personal history of employees and contractors of Department
§ 360.145 Employees of Department: Evaluation on basis of assessments or collections prohibited
§ 360.200 General powers of Department
§ 360.203 Reduction of rate of certain taxes on business under certain circumstances; duties of Department. [Repealed.]
§ 360.205 Power of Department to deny license, registration or permit to applicant who is liable to Department
§ 360.210 Power of Department to appraise and assess property
§ 360.215 Powers and duties of Department regarding county assessors, assessment procedures and equalization
§ 360.217 Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts
§ 360.220 Duty of Department to require local governments to submit fiscal information
§ 360.225 Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development
§ 360.230 Duty of Department to investigate property escaping taxation and require placement on tax roll
§ 360.232 Audits by Department: Notification of taxpayer and extension of date for completion
§ 360.233 Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law
§ 360.235 Refund or credit to taxpayer after audit
§ 360.236 Overpayments: Credit against other amounts due required before any refund
§ 360.238 Department may charge fee for returned checks
§ 360.240 Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses
§ 360.245 Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decis
§ 360.247 Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection of confidentiality and liability for disclosure of inf
§ 360.250 Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections
§ 360.255 Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities. [Effective through June 30, 2020.]
§ 360.255 v2 Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities. [Effective July 1, 2020.]
§ 360.260 Power of Nevada Tax Commission to institute and instigate action and prosecution
§ 360.261 Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes
§ 360.262 Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due
§ 360.263 Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations
§ 360.264 Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts
§ 360.265 Power of Nevada Tax Commission regarding uncollectible debts
§ 360.270 Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department
§ 360.271 Deposit of money received by Department in lieu of surety bond
§ 360.278 Authority to engage service of armored car
§ 360.279 Disposition of security for payment of sales and use taxes which remains unclaimed after account closed
§ 360.280 Duties of county assessor and board of county commissioners
§ 360.283 Annual determination of population of towns, townships, cities and counties; employment of demographer
§ 360.285 Certification of population by Governor
§ 360.287 Apportionment of tax receipts to cities
§ 360.288 Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration
§ 360.289 Annual reports of projected population of counties

Terms Used In Nevada Revised Statutes > Chapter 360 > Administration

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Executive Director: means the Executive Director of the Department of Taxation. See Nevada Revised Statutes 360.001
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Personal property: All property that is not real property.
  • population: means the number of people in a specified area as determined by the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce pursuant to Section 2 of Article I of the Constitution of the United States and reported by the Secretary of Commerce to the Governor pursuant to 13 U. See Nevada Revised Statutes 0.050
  • Quorum: The number of legislators that must be present to do business.
  • retailer: has the meaning ascribed to it in NRS 372. See Nevada Revised Statutes 360.005
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.