Nev. Rev. Stat. § 360A.010
“Department” defined
As used in this chapter, “Department” means the Department of Motor Vehicles.
Nevada Revised Statutes Chapter 360A — Administration of Certain Taxes and Fees on Fuels
Nevada · statute · Nev. Rev. Stat. ch. 360A · 48 active provisions
Nev. Rev. Stat. § 360A.020
Adoption of regulations by Department
The Department shall adopt: 1. Such regulations as are necessary to carry out the provisions of this chapter. 2. Regulations providing for: (a) The electronic submission of returns to the Department; and (b) The payment to the Department of any amount required to be paid pursuant to this chapter or chapter 365, 366 or…
Nev. Rev. Stat. § 360A.032
Citation of NRS 360A.034
NRS 360A.034 may be cited as the Taxpayers’ Bill of Rights for Taxes on Fuels.
Nev. Rev. Stat. § 360A.034
Taxpayers’ Bill of Rights for Taxes on Fuels
1. The Legislature hereby declares that each taxpayer has the right: (a) To be treated by officers and employees of the Department with courtesy, fairness, uniformity, consistency and common sense. (b) To a prompt response from the Department to each communication from the taxpayer. (c) To provide the minimum documenta…
Nev. Rev. Stat. § 360A.036
Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels
The Director of the Department shall cause: 1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on Fuels and a description of the regulations relating thereto adopted by the Department pursuant to NRS 360A.020. 2. A copy of the pamphlet to be: (a) Posted on an…
Nev. Rev. Stat. § 360A.040
Submission of dishonored method of payment
1. If a check or other method of payment submitted to the Department for payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is returned to the Department or otherwise dishonored upon presentation for payment, the Department: (a) Shall charge an additional fee in the amount e…
Nev. Rev. Stat. § 360A.050
Extension of time for payment: Interest on amount due
If the Department grants an extension of time for paying any amount required to be paid pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, a person who pays the amount within the period for which the extension is granted shall pay, in addition to the amount owing, interest at the rate of 1 percent p…
Nev. Rev. Stat. § 360A.055
Joint and several liability of responsible persons
1. A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person wh…
Nev. Rev. Stat. § 360A.060
Penalty for failure to pay within required time
Unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 to this State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the ta…
Nev. Rev. Stat. § 360A.070
Waiver or reduction of interest or penalty
1. If the Director of the Department or a hearing officer designated by the Director finds that the failure of a person to make a timely return or payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 is the result of circumstances beyond the control of the person and occurred de…
Nev. Rev. Stat. § 360A.080
Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department
The Department may: 1. Enter into a written agreement with a person who is required to pay the taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 for the payment of delinquent taxes or fees, interest or penalties imposed pursuant to those provisions. 2. Adopt regulations providing for:…
Nev. Rev. Stat. § 360A.090
Priority of right to receive payments in satisfaction of amounts due
1. The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 must be satisfied first if: (a) The person is insolvent; (b) The person makes a voluntary assignment of his or her assets; (c) The estate of the person in the hands of…
Nev. Rev. Stat. § 360A.100
Determination of amount due by Department; imposition of penalty and interest
Except as otherwise provided in NRS 366.395: 1. If a person fails to file a return or the Department is not satisfied with the return of any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, the Department may determine the amount required to be paid…
Nev. Rev. Stat. § 360A.110
Offsetting of overpayments
1. Except as otherwise provided in subsection 2, in making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods or against penalties and the interest on underpayments. 2. No interest is allowed on…
Nev. Rev. Stat. § 360A.120
Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation
If any part of the deficiency for which a deficiency determination is made is because of negligence or intentional disregard of any applicable provision of chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 10 percent of the amount of t…
Nev. Rev. Stat. § 360A.130
Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations
If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 25 percent of the amount of…
Nev. Rev. Stat. § 360A.140
Notice of determination required; method and effect of service
1. The Department shall give a person against whom a determination has been made written notice of its determination. 2. The notice may be served personally, mailed or, pursuant to subsection 4, sent by electronic mail. 3. If served by mail, the notice must be addressed to the person at his or her address as it appears…
Nev. Rev. Stat. § 360A.150
Time for provision of notice of determination; service by electronic mail
1. Except as otherwise provided in subsections 2, 3 and 5, each notice of a deficiency determination issued by the Department must be personally served, mailed or, pursuant to subsection 4, sent by electronic mail within 4 years after the last day of the month following the period for which the amount is proposed to be…
Nev. Rev. Stat. § 360A.160
Redetermination: Filing of petition with Department
1. Any person against whom a deficiency determination is made who believes that the determination is incorrect may petition the Department for a redetermination within 30 days after being served with the notice of determination. 2. If a petition for redetermination is not filed within the period prescribed in subsectio…
Nev. Rev. Stat. § 360A.170
Redetermination: Contents of petition; payment of uncontested amount; supportive evidence
A petition for redetermination must: 1. Set forth the amount of the determination that is contested and the grounds for requesting a redetermination; and 2. Be accompanied by: (a) Payment of the amount of the determination that is not contested; and (b) Any books and records and other evidence which support the petitio…
Nev. Rev. Stat. § 360A.180
Redetermination: Consideration by Department; administrative hearing; appeal
1. If a petition for redetermination is filed within the period prescribed in NRS 360A.160, the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an administrative hearing and give the person at least 10 days’ notice of the time and place of the hearing.…
Nev. Rev. Stat. § 360A.190
Redetermination: Authority of Department to change determined amount
The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department before or during the hearing.
Nev. Rev. Stat. § 360A.200
Redetermination: Finality of order by officer of Department
The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.
Nev. Rev. Stat. § 360A.210
Redetermination: Prerequisites to judicial review of final order; credit or refund
1. Before a person may request judicial review pursuant to NRS 233B.130 from a final order of the Department upon a petition for redetermination, the person must: (a) Pay the amount of the determination; or (b) Enter into a written agreement with the Department that establishes a later date by which the person is requi…
Nev. Rev. Stat. § 360A.220
Time for payment of determined amount; penalty for delinquency in payment
1. The amount specified as deficient in a determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220, inclusive, is due at the time the determination becomes final. 2. If the amount specified as deficient in a determination is not paid when the determination becomes final and the person…
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