§ 363C.010 Definitions
§ 363C.015 ‘Business’ defined
§ 363C.020 ‘Business entity’ defined
§ 363C.025 ‘Commerce tax’ defined
§ 363C.030 ‘Credit sales’ defined
§ 363C.035 ‘Engaging in a business’ defined
§ 363C.040 ‘Governmental entity’ defined
§ 363C.045 ‘Gross revenue’ defined
§ 363C.050 ‘Loan’ defined
§ 363C.055 ‘Nevada gross revenue’ defined
§ 363C.060 ‘North American Industry Classification System’ and ‘NAICS’ defined
§ 363C.065 ‘Pass-through entity’ defined
§ 363C.070 ‘Pass-through revenue’ defined
§ 363C.075 ‘Securities’ defined
§ 363C.080 ‘Taxable year’ defined
§ 363C.085 ‘Wages’ defined
§ 363C.090 References to Internal Revenue Code
§ 363C.093 Businesses constituting passive entities
§ 363C.097 Determination of business category

Terms Used In Nevada Revised Statutes > Chapter 363C > General Provisions

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Grantor: The person who establishes a trust and places property into it.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.