Nev. Rev. Stat. § 680B.027
General tax on premiums: Rate; time for payment; prepayment; supplemental statements
Nevada · Nevada Revised Statutes Chapter 680B — Fees and Taxes · Status: effective
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- Nev. Rev. Stat. § 680B.027, General tax on premiums: Rate; time for payment; prepayment; supplemental statements, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2145391
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Full text
1. Except as otherwise provided in NRS 680B.033, 680B.0353 and 690C.110, for the privilege of transacting business in this State, each insurer shall pay to the Department of Taxation a tax upon his or her net direct premiums and net direct considerations written at the rate of 3.5 percent.
2. The tax must be paid in the manner required by NRS 680B.030 and 680B.032.
3. The Commissioner or the Executive Director of the Department of Taxation may require at any time verified supplemental statements with reference to any matter pertinent to the proper assessment of the tax.