Nevada · statute · Nev. Rev. Stat. ch. 360 · 235 active provisions
As used in this title, except as otherwise provided in chapters 360A, 365, 366, 371 and 373 of NRS and unless the context requires otherwise: 1. “Department” means the Department of Taxation. 2. “Executive Director” means the Executive Director of the Department of Taxation.
As used in this chapter, “retailer” has the meaning ascribed to it in NRS 372.055.
1. The Nevada Tax Commission, consisting of eight members appointed by the Governor, is hereby created. 2. The Governor shall designate one of the commissioners to serve as Chair of the Commission. 3. The Governor is an ex officio, nonvoting member of the Commission. The Governor is not entitled to receive compensation…
1. Five of the commissioners must have at least 10 years’ experience, respectively, in the following fields: (a) Real property. (b) Utility business. (c) Agriculture and livestock business. (d) Finance. (e) Mining. 2. The remaining commissioners must be versed in other areas of property taxation and must be sufficientl…
1. Not more than five of the eight commissioners may be: (a) Appointed from any one county in this State. (b) Of the same political party. 2. After the initial terms, members serve terms of 4 years, except when appointed to fill unexpired terms. 3. Any commissioner may be removed by the Governor if, in his or her opini…
1. The Chair of the Nevada Tax Commission is entitled to receive an annual salary of $27,500. 2. Except as otherwise provided in NRS 360.010, each of the other commissioners is entitled to receive an annual salary of $20,000.
The Nevada Tax Commission shall keep its office at Carson City.
1. Five members shall constitute a quorum for the transaction of business. 2. The Chair and each of the commissioners have a vote upon all matters which come before the Nevada Tax Commission.
In addition to the other duties prescribed by title 32 of NRS, the members of the Nevada Tax Commission shall prescribe regulations for carrying on the business of the Nevada Tax Commission and of the Department.
The Nevada Tax Commission shall adopt regulations providing for: 1. The electronic submission of returns to the Department; and 2. The payment of taxes, fees, interest and penalties to the Department through the use of credit cards, debit cards and electronic transfers of money.
The Nevada Tax Commission shall adopt regulations to carry out the provisions of NRS 360.294 and 360.417.
In the adoption of regulations, policies of enforcement, and policies for auditing of taxpayers, with respect to all taxes and fees for whose administration the Department is responsible, the Nevada Tax Commission shall apply the following principles: 1. Forms, instructions and regulations governing the computation of…
The Department shall: 1. On or before January 15 of each year, prepare and publish a report that shows the transactions and proceedings of the Department which took place during the immediately preceding fiscal year. 2. Upon request, furnish to the Governor statements showing the assessed value of property within or ta…
During January of each odd-numbered year, the Department shall submit to the Nevada Tax Commission, at a meeting of the Commission, a copy of the proposed budget for the Department for the next 2 fiscal years and legislation proposed by the Department for consideration by the Legislature at its next regular session.
1. The Department of Taxation is hereby created. 2. The head of the Department is the Nevada Tax Commission. The Chief Administrative Officer of the Department is the Executive Director, who is appointed by the Governor. 3. The Executive Director is in the unclassified service of the State. 4. The Executive Director sh…
1. The Executive Director shall: (a) Keep audio recordings or transcripts of all meetings and full and correct records of all transactions and proceedings of the Nevada Tax Commission, the State Board of Equalization and the Department. (b) Perform such other duties as may be required. 2. The Nevada Tax Commission shal…
1. The Executive Director shall prepare or cause to be prepared technical bulletins to educate the public on: (a) Issues related to their businesses and the taxes administered by the Department; and (b) Written opinions that the Executive Director receives from the Attorney General pursuant to NRS 228.150. 2. The techn…
1. On or before November 10 of each even-numbered year, the Executive Director shall submit a tax expenditure report to the Governor and the Director of the Legislative Counsel Bureau for transmittal to the Legislature and the appropriate interim committee or committees of the Legislature. 2. The report required by sub…
1. The Executive Director shall organize the work of the Department in such a way as to secure maximum efficiency in the conduct of the Department and make possible a definite placing of responsibility. To this end, the Executive Director may establish such organizational units within the Department as he or she deems…
1. The Department shall secure from appropriate law enforcement agencies information on the background and personal history of a prospective employee or prospective contractor, as applicable, of the Department. 2. A prospective employee or prospective contractor, as applicable, of the Department must submit to the Depa…
The Department shall not evaluate an employee of the Department on the basis of assessments or collections from taxpayers.
The Department may exercise the specific powers enumerated in this chapter and, except as otherwise provided by law, may exercise general supervision and control over the entire revenue system of the State including the administration of the provisions of chapter 397, Statutes of Nevada 1955, as amended (NRS chapter 37…
1. Except as otherwise provided in subsection 4, on or before September 30 of each even-numbered year, the Department shall determine the combined revenue from the taxes imposed by chapters 363A and 363B of NRS and the commerce tax imposed by chapter 363C of NRS for the preceding fiscal year. 2. Except as otherwise pro…
The Department may refuse to issue or renew any license, registration or permit it is authorized to issue pursuant to the provisions of this title if the applicant for the license, registration or permit: 1. Is delinquent in the payment of any tax or fee administered by the Department; 2. Has not paid a deficiency dete…
The Department has the original power of appraisal and assessment of all property mentioned in NRS 361.320.