§ 360B.200 Establishment and maintenance of registration system for sellers; rights and duties of registering seller
§ 360B.210 Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers
§ 360B.220 Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system
§ 360B.225 Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability
§ 360B.230 Posting by Department of certain information on website or other Internet site; notice of changes to posted information
§ 360B.240 Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State
§ 360B.250 Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances
§ 360B.255 Application of tax to shipment of tangible personal property that includes both taxable and exempt property
§ 360B.260 Direct pay permits: Use; application for permit
§ 360B.281 Purchases of direct mail
§ 360B.290 Contents of document given to purchaser indicating sales price of tangible personal property
§ 360B.300 Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically
§ 360B.310 Effective date of change in tax rate resulting from change in boundary of local government
§ 360B.320 Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions
§ 360B.330 Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller

Terms Used In Nevada Revised Statutes > Chapter 360B > Streamlined Sales and Use Tax Agreement > Implementation of Agreement

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • 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.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.