§ 360.295 Extension of time for payment: Interest on amount due
§ 360.297 Joint and several liability of responsible persons
§ 360.299 Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers

Terms Used In Nevada Revised Statutes > Chapter 360 > Payment of Taxes and Fees

  • 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
  • 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.
  • retailer: has the meaning ascribed to it in NRS 372. See Nevada Revised Statutes 360.005