[Rev. 2/10/2015 5:07:30
PM--2014R2]
TITLE 32 - REVENUE AND TAXATION
CHAPTER 360 - GENERAL PROVISIONS
DEFINITIONS
NRS 360.001 “Department”
and “Executive Director” defined.
NRS 360.005 “Retailer”
defined.
ADMINISTRATION
NRS 360.010 Nevada
Tax Commission: Creation; composition; Chair.
NRS 360.020 Qualifications
of commissioners.
NRS 360.030 Limitations
on appointment of commissioners; terms; removal from office.
NRS 360.050 Compensation
of commissioners.
NRS 360.070 Location
of office of Nevada Tax Commission.
NRS 360.080 Quorum;
voting by commissioners.
NRS 360.090 Adoption
of regulations by Nevada Tax Commission governing business of Commission and
Department.
NRS 360.092 Adoption
of regulations by Nevada Tax Commission for electronic submission of returns
and remission of payments by credit card, debit card or electronic transfer of
money.
NRS 360.093 Adoption
of regulations by Nevada Tax Commission to carry out certain provisions
regarding waiver of taxes, penalties and interest, and imposition of penalties.
NRS 360.095 Principles
for adoption of regulations, policies of enforcement and policies for auditing
of taxpayers by Nevada Tax Commission.
NRS 360.100 Annual
report by Department; statements to be furnished to Governor.
NRS 360.105 Submission
of proposed budget and legislation of Department to Nevada Tax Commission.
NRS 360.120 Department
of Taxation: Creation; head of Department; Executive Director.
NRS 360.130 Duties
of Executive Director; power of Nevada Tax Commission to authorize hearings and
investigations; related powers.
NRS 360.133 Duty
of Executive Director to prepare technical bulletins; requirements for
technical bulletins.
NRS 360.137 Duty
of Executive Director to submit tax expenditure report; contents; requests for
information.
NRS 360.140 Organization
of Department; hiring and assignment of employees.
NRS 360.145 Employees
of Department: Evaluation on basis of assessments or collections prohibited.
NRS 360.200 General
powers of Department.
NRS 360.205 Power
of Department to deny license or permit to applicant who is liable to
Department.
NRS 360.210 Power
of Department to appraise and assess property.
NRS 360.215 Powers
and duties of Department regarding county assessors, assessment procedures and
equalization.
NRS 360.220 Duty
of Department to require local governments to submit fiscal information.
NRS 360.225 Duty
of Department to investigate eligibility for abatement, exemption or deferral
of certain taxes; report to Office of Economic Development. [Effective through
June 30, 2023.]
NRS 360.225 Duty
of Department to investigate eligibility for abatement, exemption or deferral
of certain taxes; report to Office of Economic Development. [Effective July 1,
2023, through June 30, 2036.]
NRS 360.225 Duty
of Department to investigate eligibility for abatement, exemption or deferral
of certain taxes; report to Office of Economic Development. [Effective July 1,
2036.]
NRS 360.230 Duty
of Department to investigate property escaping taxation and require placement
on tax roll.
NRS 360.232 Audits
by Department: Notification of taxpayer and extension of date for completion.
NRS 360.233 Notice
of determination by Department that taxpayer is entitled to exemption or has
been taxed or assessed more than is required by law.
NRS 360.235 Refund
or credit to taxpayer after audit.
NRS 360.236 Overpayments:
Credit against other amounts due required before any refund.
NRS 360.238 Department
may charge fee for returned checks.
NRS 360.240 Power
of Department to summon witnesses and issue and seek enforcement of subpoenas;
administration of oaths to witnesses.
NRS 360.245 Decision
of Department final unless appealed to Nevada Tax Commission; time for appeal;
service of decision; review of certain decisions; judicial review; adoption of
regulations by Nevada Tax Commission; transmission of notice of certain
decisions on appeal.
NRS 360.247 Hearing
on appeal concerning liability for tax must be open to public; consideration of
proprietary or confidential information in closed hearing; abstracts of certain
decisions; protection of confidentiality and liability for disclosure of
information.
NRS 360.250 Powers
and duties of Nevada Tax Commission concerning assessment of property and
collection of taxes; sharing information; certificate of compliance with
regulations; penalty for falsifying certificate; undercollections.
NRS 360.255 Confidentiality
of records and files of Department; disclosure of information; requests for
information from other governmental entities.
NRS 360.260 Power
of Nevada Tax Commission to institute and instigate action and prosecution.
NRS 360.262 Collection
of unpaid sales or use taxes not required when cost of collection would exceed
amount due.
NRS 360.263 Power
of Nevada Tax Commission to compromise liability of taxpayers under certain
circumstances; regulations.
NRS 360.264 Delinquent
taxes: Annual reports; designation as bad debt and removal from state books of
account; master file of bad debts.
NRS 360.265 Power
of Nevada Tax Commission regarding uncollectible debts.
NRS 360.270 Enumerated
powers do not exclude necessary and proper power of Nevada Tax Commission or
Department.
NRS 360.271 Deposit
of money received by Department in lieu of surety bond.
NRS 360.278 Authority
to engage service of armored car.
NRS 360.279 Disposition
of security for payment of sales and use taxes which remains unclaimed after
account closed.
NRS 360.280 Duties
of county assessor and board of county commissioners.
NRS 360.283 Annual
determination of population of towns, townships, cities and counties;
employment of demographer.
NRS 360.285 Certification
of population by Governor.
NRS 360.287 Apportionment
of tax receipts to cities.
NRS 360.289 Annual
reports of projected population of counties.
RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
NRS 360.2905 Citation
of NRS 360.291.
NRS 360.291 Taxpayers’
Bill of Rights.
NRS 360.2915 Adoption
of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in
installments.
NRS 360.292 Preparation
and distribution of pamphlet regarding Taxpayers’ Bill of Rights.
NRS 360.2925 Provision
of instructions and information to taxpayer liable for first time for taxes on
business.
NRS 360.293 Provision
of response to request submitted by taxpayer.
NRS 360.2935 Refund
to taxpayer of overpayment together with payment of interest.
NRS 360.2937 Amount
of interest required on overpayment of certain taxes, fees and assessments.
NRS 360.294 Waiver
of taxes, penalties and interest owed by taxpayers who rely on certain advice,
opinions or audits.
PAYMENT OF TAXES AND FEES
NRS 360.295 Extension
of time for payment: Interest on amount due.
NRS 360.297 Joint
and several liability of responsible persons.
NRS 360.299 Determination
of amount of sales or use tax due; transmission of notice regarding NRS 372.365 to certain retailers.
DETERMINATION OF DEFICIENT PAYMENT
NRS 360.300 Computation
of tax, contribution or premium by Department; penalty for failure to file
return.
NRS 360.320 Offsetting
of certain overpayments; calculation of penalties and interest.
NRS 360.330 Penalty
for deficiency resulting from negligence or intentional disregard of law or
regulation.
NRS 360.340 Penalty
for deficiency resulting from fraud or intentional evasion of payment of tax or
fee or of regulations.
NRS 360.350 Notice
of determination required; method and effect of service.
NRS 360.355 Time
for provision of notice of determination.
NRS 360.357 Tolling
of period for issuance of notice of determination when taxpayer files claim for
refund.
NRS 360.360 Redetermination:
Petition; time for filing.
NRS 360.365 Redetermination:
Contents of petition and accompanying materials.
NRS 360.370 Redetermination:
Oral hearing; notice; continuances.
NRS 360.380 Redetermination:
Change in determined amount; limitations.
NRS 360.390 Redetermination:
Finality of order by officer of Department; appeal to Nevada Tax Commission;
finality of decision of Commission.
NRS 360.395 Redetermination:
Prerequisites to judicial review of final order; credit or refund.
NRS 360.400 Time
for payment of determined amount; penalty for delinquency in payment.
DETERMINATION OF JEOPARDIZED TAXES
NRS 360.412 Duty
of Department to make determination; service of notice.
NRS 360.414 When
payment due; finality of determination; penalty for delinquent payment.
NRS 360.416 Petition
for redetermination; deposit of security.
PENALTIES
NRS 360.417 Penalty
for failure to pay tax or fee.
NRS 360.419 Waiver
or reduction of interest or penalty.
PROCEDURES FOR COLLECTION AND ENFORCEMENT
Action for Collection
NRS 360.4193 Authority
of Department; prosecution by Attorney General; issuance of writ of attachment;
effect of certificate of Department showing delinquency.
NRS 360.4195 Action
for use tax: Manner of service of process.
Summary Judgment for Amount Due
NRS 360.420 Application
for entry of judgment: Authority of Department; certificate of delinquency.
NRS 360.425 Entry
of judgment by county clerk; service of copy of judgment, application and
certificate by Department.
NRS 360.440 Execution:
Issuance; sale.
NRS 360.450 Recordation
of abstract or copy of judgment; effect and duration of resulting lien.
NRS 360.460 Extension
of lien.
NRS 360.470 Remedies
of State are supplemental; additional requirements unimpaired.
Liens
NRS 360.473 Recordation
of certificate of delinquency; resulting lien; duration and extension of lien.
NRS 360.475 Department
may release or subordinate lien; evidentiary effect of certificate of release
or subordination.
Priority of Taxes and Related Liens
NRS 360.480 Cases
of priority; subordination to prior recorded liens and certain other debts.
Warrant for Collection
NRS 360.483 Issuance;
effect; levy and sale.
NRS 360.485 Fees
for services of sheriff or constable; approval of fees for publication in
newspaper; obligation for payment of fees, commissions and expenses.
Miscellaneous Procedures
NRS 360.490 Penalty
for operation of business without permit or license; issuance of order to lock
and seal business.
NRS 360.500 Delivery
of order to lock and seal business to sheriff for enforcement.
NRS 360.510 Notice
of delinquency and demand to transmit certain assets: Issuance and effect.
NRS 360.520 Limitation
on withholding or transmitting assets.
NRS 360.525 Successor
or assignee to withhold tax or equivalent assets from purchase price; liability
for failure to withhold sufficient amount; release.
NRS 360.530 Seizure
of property by Department for payment of sales or use tax or other excise tax
due.
NRS 360.535 Regulations
concerning claims of ownership interest in property transmitted to or seized by
Department by person who does not owe tax.
NRS 360.540 Service
and contents of notice of sale of property seized to pay taxes.
NRS 360.550 Sale
of property for delinquent taxes.
NRS 360.560 Return
of excess proceeds of sale; right of other lienholder; State Treasurer to act
as trustee.
DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS
NRS 360.600 Definitions.
NRS 360.605 “Account”
defined.
NRS 360.610 “County”
defined.
NRS 360.620 “Enterprise
district” defined.
NRS 360.640 “Local
government” defined.
NRS 360.650 “Special
district” defined.
NRS 360.660 Local
Government Tax Distribution Account: Creation; administration by Executive
Director.
NRS 360.670 Eligibility
for allocation from Account.
NRS 360.680 Annual
allocations from Account.
NRS 360.690 Establishment
of base monthly allocations from Account; remission of allocations to local
governments; estimates of allocations for future year for use in preparation of
budgets.
NRS 360.695 Adjustment
of allocation to local government or special district after decrease in
population and assessed valuation of taxable property.
NRS 360.698 Pledge
of percentage of revenue to payment of bonds.
NRS 360.700 Guaranteed
allocation from Account for tax proceeds pledged to secure obligations.
NRS 360.710 Determination
of whether governmental entity is enterprise district.
NRS 360.720 Enterprise
districts prohibited from pledging revenue from Account to secure obligations;
qualifications of certain governmental entities for allocations from Account.
NRS 360.730 Establishment
of alternative formula for distribution of taxes in Account by cooperative
agreement.
NRS 360.740 Request
of newly created local government or special district for allocation from
Account.
ABATEMENT OF TAXES ON BUSINESS
NRS 360.750 Partial
abatement of certain taxes imposed on new or expanded businesses: Powers and
duties of Office of Economic Development, Nevada Tax Commission, applicant for
abatement, business approved for abatement and county treasurer. [Effective
through June 30, 2032.]
NRS 360.750 Partial
abatement of certain taxes imposed on new or expanded businesses: Powers and
duties of Office of Economic Development, Nevada Tax Commission, applicant for
abatement, business approved for abatement and county treasurer. [Effective
July 1, 2032.]
NRS 360.752 Partial
abatement of property taxes imposed on new or expanded business making capital
investment in certain institutions of higher education: Powers and duties of
Office of Economic Development, Nevada Tax Commission, applicant for abatement,
business approved for abatement and county treasurer. [Effective through June
30, 2023.]
NRS 360.755 Abatement
of certain taxes imposed on new or expanded businesses: Agreement to allow
audits of business by Department; disclosure of information in audit report;
protection of certain information from disclosure. [Effective through June 30,
2023.]
NRS 360.755 Abatement
of certain taxes imposed on new or expanded businesses: Agreement to allow
audits of business by Department; disclosure of information in audit report;
protection of certain information from disclosure. [Effective July 1, 2023,
through June 30, 2036.]
NRS 360.755 Partial
abatement of certain taxes imposed on new or expanded businesses: Agreement to
allow audits of business by Department; disclosure of information in audit
report; protection of certain information from disclosure. [Effective July 1,
2036.]
NRS 360.757 Notice
and meeting required for Office of Economic Development to take action on any
application for abatement.
TRANSFERABLE TAX CREDITS FOR
FILM AND OTHER PRODUCTIONS
NRS 360.758 Definitions.
[Effective through June 30, 2023.]
NRS 360.7581 “Above-the-line
personnel” defined. [Effective through June 30, 2023.]
NRS 360.7582 “Below-the-line
personnel” defined. [Effective through June 30, 2023.]
NRS 360.7583 “Nevada
business” defined. [Effective through June 30, 2023.]
NRS 360.7584 “Nevada
resident” defined. [Effective through June 30, 2023.]
NRS 360.7585 “Producer”
defined. [Effective through June 30, 2023.]
NRS 360.7586 “Qualified
production” defined. [Effective through June 30, 2023.]
NRS 360.759 Eligibility;
application; taxes to which credit may be applied; powers and duties of Office
of Economic Development, Nevada Tax Commission, Nevada Gaming Commission and
producer of qualified production; regulations. [Effective through June 30,
2023.]
NRS 360.7591 Calculation
of amount of credit: Expenditures and costs eligible to serve as basis for
calculation; ineligible expenditures and costs. [Effective through June 30,
2023.]
NRS 360.7592 Calculation
of amount of credit: Base amount; additional amounts for employing residents as
below-the-line personnel and filming in certain counties; Office of Economic
Development authorized to reduce or withhold credits under certain
circumstances. [Effective through June 30, 2023.]
NRS 360.7593 Calculation
of amount of credit: Rate of inclusion of wages and salaries paid to
nonresidents when calculating base amount of credit. [Effective through June
30, 2023.]
NRS 360.7594 Limitation
on amount and duration of credits. [Effective through June 30, 2023.]
NRS 360.7595 Procedure
for submitting and hearing application; duty of producer to submit certain
information and complete production within certain period; priority of certain
applications. [Effective through June 30, 2023.]
NRS 360.7596 Abatement
of city or county permitting fee or licensing fee; reporting of such abatements
to Governor and Legislature. [Effective through June 30, 2023.]
NRS 360.7597 Repayment
of amount of credit required under certain circumstances. [Effective through
June 30, 2023.]
NRS 360.7598 Office
of Economic Development required to submit annual report to Governor and
Director of Legislative Counsel Bureau. [Effective through June 30, 2023.]
STATE BUSINESS LICENSES
NRS 360.760 Definitions.
NRS 360.767 “Exhibition”
defined.
NRS 360.773 “State
business license” defined.
NRS 360.774 “Unauthorized
alien” defined.
NRS 360.780 Participants
in exhibition: Exemption from licensing requirement.
NRS 360.787 Payment
of licensing fees by operator of facility where exhibition is held;
regulations.
NRS 360.790 Deposit
of proceeds in State General Fund.
NRS 360.796 Unlawful
hiring or employment of unauthorized alien by holder of license: Hearing;
administrative fine; regulations.
ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCAL
GOVERNMENTS
NRS 360.800 Definitions.
NRS 360.805 “Affected
local government” defined.
NRS 360.810 “Local
government” defined.
NRS 360.815 “Public
utility” defined.
NRS 360.820 “Telecommunication
service” defined.
NRS 360.825 Acquisition
of certain public utilities: Requirements for payments in lieu of taxes and
franchise fees; distributions to local governments based on assessed valuation
of taxable property.
NRS 360.830 Acquisition
or expansion of certain public utilities: Requirements for interlocal agreements
for compensation of affected local governments.
NRS 360.835 Acquisition
or expansion of certain public utilities: Procedure upon failure to reach
interlocal agreement.
NRS 360.840 Adoption
of regulations by Nevada Tax Commission.
MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS
NRS 360.850 Distribution
of money pledged pursuant to NRS 271.650;
distribution and use of excess amounts; adoption of regulations by Nevada Tax
Commission for collection and distribution of pledged money.
NRS 360.855 Distribution
of money pledged pursuant to NRS 271A.070;
distribution and use of excess amounts; adoption of regulations by Nevada Tax
Commission for collection and distribution of pledged money.
TRANSFERABLE TAX CREDITS FOR AND ABATEMENT OF TAXES ON
QUALIFIED PROJECTS
NRS 360.900 Definitions.
[Effective through June 30, 2036.]
NRS 360.905 “Capital
investment” defined. [Effective through June 30, 2036.]
NRS 360.910 “Employer
excise taxes” defined. [Effective through June 30, 2036.]
NRS 360.915 “Lead
participant” defined. [Effective through June 30, 2036.]
NRS 360.920 “Local
sales and use taxes” defined. [Effective through June 30, 2036.]
NRS 360.925 “Participant”
defined. [Effective through June 30, 2036.]
NRS 360.930 “Project”
defined. [Effective through June 30, 2036.]
NRS 360.935 “Property
taxes” defined. [Effective through June 30, 2036.]
NRS 360.940 “Qualified
project” defined. [Effective through June 30, 2036.]
NRS 360.945 Submittal
of application on behalf of project; contents of application; provision of
additional documentation. [Effective through June 30, 2036.]
NRS 360.950 Consideration
of application by Office of Economic Development; public meeting required;
requirements for notice of public meeting; approval of application; submission
of information to Office; confidentiality of information contained in
application. [Effective through June 30, 2036.]
NRS 360.955 Approval
of application for certificate of eligibility for transferable tax credits;
issuance of certificate; computation of amount of transferable tax credits
which may be approved for qualified project. [Effective through June 30, 2036.]
NRS 360.960 Limitations
on amounts of transferable tax credits which may be issued by Office of
Economic Development. [Effective through June 30, 2036.]
NRS 360.965 Approval
of application for abatement of taxes; duration of abatement; issuance of
document certifying abatement of sales and use taxes. [Effective through June
30, 2036.]
NRS 360.970 Duty
of lead participant to provide records to verify eligibility for transferable
tax credits and abatements of taxes; repayment of tax credits to which lead
participant is not entitled; repayment of amount of taxes abated if qualified
project becomes ineligible or ceases operation. [Effective through June 30,
2036.]
NRS 360.975 Duty
of Office of Economic Development to prepare and submit certain reports;
content of reports. [Effective through June 30, 2036.]
NRS 360.980 Governing
body of county or city authorized to grant abatements of permitting fees or
licensing fees to participants in qualified project located in county or city.
[Effective through June 30, 2036.]
_________
NOTE: The sections added to chapter 360 of NRS by sections 1 to 13, inclusive, of
chapter 441, Statutes of Nevada 2005, have been codified as NRS 490.010 to 490.130, inclusive. (Ch. 490 of NRS)
NOTE: The
sections added to chapter 360 of NRS by sections 2 and 3
of chapter 451, Statutes of Nevada 2009, at page 2540, have been codified as NRS 218D.350 and 218D.355.
_________
DEFINITIONS
NRS 360.001 “Department” and “Executive Director” defined. 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.
(Added to NRS by 1975, 1643; A 1999, 1000)
NRS 360.005 “Retailer” defined. As
used in this chapter, “retailer” has the meaning ascribed to it in NRS 372.055.
(Added to NRS by 1995, 1058)
ADMINISTRATION
NRS 360.010 Nevada Tax Commission: Creation; composition; Chair.
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 for his or her services as such ex officio member.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;
1953, 547]—(NRS A 1969, 885; 1975, 1644; 1977, 1201; 1989, 306)
NRS 360.020 Qualifications of commissioners.
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 sufficiently experienced
in business generally to be able to bring knowledge and sound judgment to the
deliberations of the Nevada Tax Commission.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;
1953, 547]—(NRS A 1959, 630; 1969, 885; 1975, 1644; 1989, 306)
NRS 360.030 Limitations on appointment of commissioners; terms; removal from
office.
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 opinion, that commissioner is guilty of malfeasance
in office or neglect of duty.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;
1953, 547]—(NRS A 1959, 630; 1969, 886; 1975, 1645; 1977, 1201; 1981, 64; 1989, 306)
NRS 360.050 Compensation of commissioners.
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.
[16:177:1917; A 1919, 230; 1927, 332; NCL § 6557] +
[Part 19:295:1953]—(NRS A 1959, 783; 1969, 886; 1981, 1980; 1989, 1712; 2005,
22nd Special Session, 125)
NRS 360.070 Location of office of Nevada Tax Commission. The Nevada Tax Commission shall keep its
office at Carson City.
[Part 4:177:1917; A 1929, 341; 1939, 279; 1953,
576]—(NRS A 2011,
324)
NRS 360.080 Quorum; voting by commissioners.
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.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;
1953, 547] + [Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A 1975, 1645; 1989, 306)
NRS 360.090 Adoption of regulations by Nevada Tax Commission governing
business of Commission and Department. 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.
[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A
1975, 1645; 1997,
2594)
NRS 360.092 Adoption of regulations by Nevada Tax Commission for electronic
submission of returns and remission of payments by credit card, debit card or
electronic transfer of money. 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.
(Added to NRS by 2003, 20th
Special Session, 18)
NRS 360.093 Adoption of regulations by Nevada Tax Commission to carry out
certain provisions regarding waiver of taxes, penalties and interest, and
imposition of penalties. The
Nevada Tax Commission shall adopt regulations to carry out the provisions of NRS 360.294 and 360.417.
(Added to NRS by 1999, 2480)
NRS 360.095 Principles for adoption of regulations, policies of enforcement
and policies for auditing of taxpayers by Nevada Tax Commission. 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 amount of tax due must be brief and easily
understood.
2. In cases where another authority, such
as the United States or a local government, also imposes a tax upon the same
property or revenue, the mechanism for collecting the tax imposed by the State
must be as nearly compatible with the collection of the other taxes as is
feasible.
3. Unless a change is made necessary by
statute or to preserve compatibility with a tax imposed by another authority,
the forms, instructions and regulations must remain the same from year to year,
to make the taxpayer’s liability as predictable as is feasible.
4. Exemptions or waivers, where permitted
by statute, must be granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the
legislative intent, to retain the broadest feasible base for the tax affected.
5. Audits and other procedures for
enforcement must be applied as uniformly as is feasible, not only as among
persons subject to a particular tax but also as among different taxes, but must
consider a weighting of indicators of noncompliance.
6. Collection of taxes due must be pursued
in an equitable manner, so that every taxpayer pays the full amount imposed by
law.
(Added to NRS by 1993, 1232; A 2003, 20th
Special Session, 18)
NRS 360.100 Annual report by Department; statements to be furnished to
Governor. 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 taxable by the
State of Nevada and its political subdivisions.
[19:177:1917; A 1939, 279; 1931 NCL § 6559]—(NRS A
1971, 198; 1975, 1645; 1997, 1414)
NRS 360.105 Submission of proposed budget and legislation of Department to
Nevada Tax Commission.
1. The Department shall in each
even-numbered year, submit to the Nevada Tax Commission, at the meeting
conducted by the Commission pursuant to NRS
361.455 or, if no such meeting is conducted during that year, at the
meeting conducted by the Commission pursuant to subsection 2, a copy of the
proposed budget for the Department and legislation proposed by the Department.
2. If the Nevada Tax Commission does not
meet pursuant to NRS 361.455 in an
even-numbered year, it shall meet during June of that year to accept the
proposed budget for the Department and legislation proposed by the Department.
(Added to NRS by 1991, 1581; A 1997, 2594; 2013, 1622)
NRS 360.120 Department of Taxation: Creation; head of Department; Executive
Director.
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 shall devote his
or her entire time and attention to the business of that office and shall not
pursue any other business or occupation or hold any other office of profit
which detracts from the full and timely performance of his or her duties.
[Part 1:177:1917; A 1919, 230; 1927, 332; 1947, 482;
1953, 547] + [Part 19:295:1953]—(NRS A 1960, 394; 1961, 656; 1963, 1331; 1965,
704; 1967, 1495; 1971, 1432; 1975, 1646; 1981, 1278)
NRS 360.130 Duties of Executive Director; power of Nevada Tax Commission to
authorize hearings and investigations; related powers.
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 shall have
the power to authorize the Executive Director or any other officer of the
Department to hold hearings or make investigations, and upon any such hearing
the Executive Director or officer shall have the authority to examine books,
compel the attendance of witnesses, administer oaths and conduct investigations.
[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543] +
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1646; 2005, 1410)
NRS 360.133 Duty of Executive Director to prepare technical bulletins;
requirements for technical bulletins.
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 technical bulletins must be written
in simple nontechnical language and may include:
(a) Information and guidance concerning specific
issues or topics;
(b) Examples for clarification purposes; and
(c) Any other information determined by the
Executive Director or Nevada Tax Commission to be beneficial to the public.
3. A technical bulletin must not include
advice on a specific fact situation but may include information that is
applicable to a specific industry or type of business.
4. The technical bulletins must be
published and revised as needed. Each bulletin and revised bulletin must be
published and posted on an Internet website maintained by the Department and
made available upon request at the offices of the Department.
5. Any technical bulletin published or
revised pursuant to this section is intended for informational purposes only.
6. The Executive Director shall submit
each proposed technical bulletin and any revisions to a bulletin to the Nevada
Tax Commission for approval before publishing the bulletin or revised bulletin.
(Added to NRS by 2013, 158)
NRS 360.137 Duty of Executive Director to submit tax expenditure report;
contents; requests for information.
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 subsection 1
must provide, for each tax expenditure:
(a) A description of the tax expenditure;
(b) The year in which the tax expenditure was
enacted;
(c) The purpose for which the tax expenditure was
enacted;
(d) A summary of any amendments to the tax
expenditure since it was enacted;
(e) To the extent that pertinent information is
available, estimates of:
(1) The fiscal impact to this State and
local governments of the tax expenditure during each fiscal year of the
biennium in which the report is prepared;
(2) The number of taxpayers receiving
benefit from the tax expenditure; and
(3) The revenue that would result from
repeal of the tax expenditure; and
(f) A statement of:
(1) Any pertinent information which is not
available to prepare the estimates required by paragraph (e); and
(2) The reasons for the unavailability of
that information.
3. Each agency, bureau, board, commission,
department, division, office and other governmental entity of the State of
Nevada, each county treasurer and county assessor and each entity receiving the
benefit of a tax expenditure, shall respond fully and appropriately to any
request for information made by the Executive Director for use in the report
required by this section not later than 30 days after such a request is made,
to the extent that the requested information is not confidential, privileged or
otherwise protected from disclosure by any provision of state or federal law.
4. As used in this section, “tax
expenditure” means any law of this State that exempts, in whole or in part,
certain persons, income, goods, services or property from the impact of
established taxes, including, without limitation, tax abatements, tax credits,
tax deductions, tax deferrals, tax exemptions, tax exclusions, tax subtractions
and preferential tax rates.
(Added to NRS by 2013, 3677)
NRS 360.140 Organization of Department; hiring and assignment of employees.
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 necessary.
2. The Executive Director may employ such
clerical or expert assistance as may be required.
3. Persons employed by the Department may
be assigned to stations, offices or locations selected by the Executive
Director both within the State and in other states where in the judgment of the
Executive Director it is necessary to maintain personnel to protect, investigate
and collect revenues to which the State is entitled.
4. Any person assigned to a station,
office or location as provided in subsection 3 shall be entitled to receive per
diem allowance only when the business of the Department takes the person away
from the particular station, office or location to which he or she is assigned.
[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A
1965, 308; 1975, 1646)
NRS 360.145 Employees of Department: Evaluation on basis of assessments or
collections prohibited. The
Department shall not evaluate an employee of the Department on the basis of
assessments or collections from taxpayers.
(Added to NRS by 1991, 1581)
NRS 360.200 General powers of Department. 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 372).
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A
1975, 1648; 1977,
150)
NRS 360.205 Power of Department to deny license or permit to applicant who
is liable to Department. The
Department may refuse to issue or renew any license or permit it is authorized
to issue pursuant to the provisions of this title if the applicant for the
license or permit:
1. Is delinquent in the payment of any tax
or fee administered by the Department;
2. Has not paid a deficiency
determination;
3. Is in default on a payment required
pursuant to a written agreement with the Department; or
4. Is otherwise liable to the Department
for the payment of money, including, without limitation, any penalties or
interest owed on any other obligation to the Department.
(Added to NRS by 2005, 295)
NRS 360.210 Power of Department to appraise and assess property. The Department has the original power of
appraisal and assessment of all property mentioned in NRS 361.320.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A
1975, 1648)
NRS 360.215 Powers and duties of Department regarding county assessors,
assessment procedures and equalization. The
Department:
1. May assist the county assessors in
appraising property within their respective counties which the ratio study
shows to be in need of reappraisal.
2. Shall consult with and assist county
assessors to develop and maintain standard assessment procedures to be applied
and used in all of the counties of the State, to ensure that assessments of
property by county assessors are made equal in each of the several counties of
this state. These procedures must include uniform methods for:
(a) Assessing, projecting and reporting
construction work in progress and other new property; and
(b) Counting and reporting housing units.
3. Shall visit a selective cross section
of assessable properties within the various counties in cooperation with the
county assessor and examine these properties and compare them with the tax roll
and assist the various county assessors in correcting any inequalities found to
exist with factors of equal value and actual assessed value considered, and
place upon the rolls any property found to be omitted from the tax roll.
4. Shall carry on a continuing study, the
object of which is the equalization of property values between counties.
5. Shall carry on a program of in-service
training for county assessors of the several counties of the State, and each
year hold classes of instruction in assessing procedure for the purpose of
bringing each county assessor and his or her authorized personnel the newest
methods, procedures and practices in assessing property. Expenses of attending
such classes are a proper and allowable charge by the board of county
commissioners in each county.
6. Shall continually supervise assessment
procedures which are carried on in the several counties of the State and advise
county assessors in the application of such procedures. The Department shall
make a complete written report to each session of the Legislature, which must
include all reports of its activities and findings and all recommendations
which it has made to the several county assessors, and the extent to which the
recommendations have been followed.
7. Shall carry on a continuing program to
maintain and study the assessment of public utilities and all other property
assessed by the Department to the end that the assessment is equalized with the
property assessable by county assessors.
8. May conduct appraisals at the request
of and in conjunction with any county assessor when the assessor considers such
assistance necessary. One-half of the cost of the appraisal must be paid by the
county. In lieu of a cash payment, the county may provide labor, material or
services having a value equal to one-half of the appraisal cost.
9. Shall establish and maintain a manual
of assessment policies and procedures.
[Part 5.1:177:1917; added 1953, 551; A 1955,
576]—(NRS A 1973, 328; 1975, 1647; 1981, 786; 1991, 1424)
NRS 360.220 Duty of Department to require local governments to submit fiscal
information. The Department shall
require governing bodies of local governments, as defined in NRS 354.474, to submit a budget estimate
of the local government expenses and income for the current year, and for the
budget year, and a compilation of the actual local government expenses and
income for the last completed year, in such detail and form as may be required
by the Department, after hearing the advice and recommendations of the
Committee on Local Government Finance.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A
1957, 574; 1965, 745; 1969, 1083; 1971, 126; 1975, 1648; 1997, 2594)
NRS 360.225 Duty of Department to investigate eligibility for abatement,
exemption or deferral of certain taxes; report to Office of Economic
Development. [Effective through June 30, 2023.]
1. During the course of an investigation
undertaken pursuant to NRS 360.130 of a person
claiming:
(a) A partial abatement of property taxes
pursuant to NRS 361.0687;
(b) An exemption from taxes pursuant to NRS 363B.120;
(c) A deferral of the payment of taxes on the
sale of eligible property pursuant to NRS
372.397 or 374.402;
(d) An abatement of taxes on the gross receipts
from the sale, storage, use or other consumption of eligible machinery or
equipment pursuant to NRS 374.357;
(e) A partial abatement of taxes pursuant to NRS 360.752; or
(f) An abatement of taxes pursuant to NRS 360.950,
Ê the
Department shall investigate whether the person meets the eligibility
requirements for the abatement, partial abatement, exemption or deferral that
the person is claiming.
2. If the Department finds that the person
does not meet the eligibility requirements for the abatement, exemption or
deferral which the person is claiming, the Department shall report its findings
to the Office of Economic Development and take any other necessary actions.
(Added to by 1997, 3309; A 2003,
20th Special Session, 158; 2011, 3461;
2013, 2806;
2013,
27th Special Session, 7; 2014, 28th Special Session, 22)
NRS 360.225 Duty of Department to
investigate eligibility for abatement, exemption or deferral of certain taxes;
report to Office of Economic Development. [Effective July 1, 2023, through June
30, 2036.]
1. During the course of an investigation
undertaken pursuant to NRS 360.130 of a person
claiming:
(a) A partial abatement of property taxes
pursuant to NRS 361.0687;
(b) An exemption from taxes pursuant to NRS 363B.120;
(c) A deferral of the payment of taxes on the
sale of eligible property pursuant to NRS
372.397 or 374.402;
(d) An abatement of taxes on the gross receipts
from the sale, storage, use or other consumption of eligible machinery or
equipment pursuant to NRS 374.357; or
(e) An abatement of taxes pursuant to NRS 360.950,
Ê the
Department shall investigate whether the person meets the eligibility
requirements for the abatement, partial abatement, exemption or deferral that
the person is claiming.
2. If the Department finds that the person
does not meet the eligibility requirements for the abatement, exemption or
deferral which the person is claiming, the Department shall report its findings
to the Office of Economic Development and take any other necessary actions.
(Added to by 1997, 3309; A 2003,
20th Special Session, 158; 2011, 3461;
2013,
27th Special Session, 7; 2014, 28th Special Session, 22, effective July 1,
2023)
NRS 360.225 Duty of Department to
investigate eligibility for abatement, exemption or deferral of certain taxes;
report to Office of Economic Development. [Effective July 1, 2036.]
1. During the course of an investigation
undertaken pursuant to NRS 360.130 of a person
claiming:
(a) A partial abatement of property taxes
pursuant to NRS 361.0687;
(b) An exemption from taxes pursuant to NRS 363B.120;
(c) A deferral of the payment of taxes on the
sale of eligible property pursuant to NRS
372.397 or 374.402; or
(d) An abatement of taxes on the gross receipts
from the sale, storage, use or other consumption of eligible machinery or
equipment pursuant to NRS 374.357,
Ê the
Department shall investigate whether the person meets the eligibility
requirements for the abatement, partial abatement, exemption or deferral that
the person is claiming.
2. If the Department finds that the person
does not meet the eligibility requirements for the abatement, exemption or
deferral which the person is claiming, the Department shall report its findings
to the Office of Economic Development and take any other necessary actions.
(Added to by 1997, 3309; A 2003,
20th Special Session, 158; 2011, 3461;
2013,
27th Special Session, 7; 2014, 28th Special Session, 22, effective July 1,
2036)
NRS 360.230 Duty of Department to investigate property escaping taxation and
require placement on tax roll. The
Department shall:
1. Diligently investigate any class or
kind of property believed to be escaping just taxation. In pursuance thereof,
the Department may examine the books and accounts of any person, copartnership
or corporation doing business in the State, when such an examination is deemed
necessary to a proper determination of the valuation of any property subject to
taxation, or the determination of any licenses for the conduct of any business,
or the determination of the net proceeds of any mine.
2. Require county assessors, county boards
of equalization, county auditors or county treasurers to place upon the roll
any property found to be escaping taxation.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A
1975, 1648; 1991,
699)
NRS 360.232 Audits by Department: Notification of taxpayer and extension of
date for completion.
1. If an audit is conducted by the Department
pursuant to the provisions of this title, the date on which the audit will be
completed must be included in the notice to the taxpayer that the audit will be
conducted.
2. The date on which the audit will be
completed may be extended by the Department if the Department gives prior
written notice of the extension to the taxpayer. The notice must include an
explanation of the reason or reasons that the extension is required.
3. If, after the audit, the Department
determines that delinquent taxes are due, interest and penalties may not be
imposed for the period of the extension if the taxpayer did not request the
extension or was not otherwise the cause of the extension.
(Added to NRS by 1999, 2480)
NRS 360.233 Notice of determination by Department that taxpayer is entitled
to exemption or has been taxed or assessed more than is required by law. If an officer, employee or agent of the
Department determines that a taxpayer is entitled to an exemption or has been
taxed or assessed more than is required by law, he or she shall give written
notice of that determination to the taxpayer. The notice must:
1. Be given within 30 days after the
officer, employee or agent makes his or her determination or, if the
determination is made as a result of an audit, within 30 days after the
completion of the audit; and
2. If appropriate, include:
(a) An explanation that an overpayment must, in
accordance with NRS 360.236, be credited against
any amount then due from the taxpayer; and
(b) Instructions indicating the manner in which
the taxpayer may petition for a refund of any overpayment or remaining balance
thereof.
(Added to NRS by 1999, 2480; A 2009, 63)
NRS 360.235 Refund or credit to taxpayer after audit. Except as otherwise required in NRS 361.485, any amount determined to be
refundable by the Department after an audit must be refunded or credited to any
amount due from the taxpayer.
(Added to NRS by 1983, 474; A 2001, 1538)
NRS 360.236 Overpayments: Credit against other amounts due required before
any refund. Notwithstanding any
specific statute to the contrary, if the Department determines that any
taxpayer or other person has overpaid any tax or fee administered by the Department
pursuant to this title or NRS 444A.090
or 482.313, the amount of the
overpayment must be credited against any other such tax or fee then due from
the taxpayer or other person before any portion of the overpayment may be
refunded.
(Added to NRS by 2009, 63)
NRS 360.238 Department may charge fee for returned checks. The Department may charge a person a fee of
$25 for each check returned to the Department because the person had
insufficient money or credit with the drawee to pay the check or because the
person stopped payment on the check.
(Added to NRS by 1989, 818; A 2001, 1879)
NRS 360.240 Power of Department to summon witnesses and issue and seek
enforcement of subpoenas; administration of oaths to witnesses.
1. The Department shall have the power to
summon witnesses to appear and testify on any subject material to its responsibilities
under this title. No property owner and no officer, director, superintendent,
manager or agent of any company or corporation, whose property is wholly in one
county, shall be required to appear, without his or her consent, at a place
other than the county seat or at the nearest town to his or her place of
residence or the principal place of business of such company or corporation.
2. Such summons may be served by personal
service by the Executive Director or his or her agent or by the sheriff of the
county, who shall certify to such service without compensation therefor.
3. Except as otherwise provided in
subsection 4, the Department may issue subpoenas to compel the attendance of
witnesses and the production of books and papers and may seek to enforce the
subpoenas by petition to any court of competent jurisdiction in the manner
provided by law.
4. The Department shall not issue a
subpoena to compel the production of books and papers that contain individually
identifiable health information.
5. Any member of the Nevada Tax
Commission, the Executive Director or any officer of the Department designated
by them may administer oaths to witnesses.
6. As used in this section, “individually
identifiable health information” means information which identifies a natural
person, or from which the identity of a natural person may reasonably be
ascertained, and which relates to:
(a) The past, present or future physical or
mental health or condition of the person; or
(b) The provision of health care to the person.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A
1975, 1649; 1977,
1046; 2013,
260)
NRS 360.245 Decision of Department final unless appealed to Nevada Tax
Commission; time for appeal; service of decision; review of certain decisions;
judicial review; adoption of regulations by Nevada Tax Commission; transmission
of notice of certain decisions on appeal.
1. Except as otherwise provided in this
title:
(a) All decisions of the Executive Director or
other officer of the Department made pursuant to this title are final unless
appealed to the Nevada Tax Commission.
(b) Any natural person, partnership, corporation,
association or other business or legal entity who is aggrieved by such a
decision may appeal the decision by filing a notice of appeal with the
Department within 30 days after service of the decision upon that person or
business or legal entity.
2. Service of the decision must be made
personally or by certified mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope
which is addressed to the taxpayer at his or her address as it appears in the
records of the Department.
(b) It is deemed to be complete at the time the
appropriately addressed envelope containing the decision is deposited with the
United States Postal Service.
3. The Nevada Tax Commission, as head of
the Department, may review all decisions made by the Executive Director that
are not otherwise appealed to the Commission pursuant to this section.
4. The Nevada Tax Commission may reverse,
affirm or modify any decision of the Department that is:
(a) Appealed to the Commission by a taxpayer
pursuant to this section; or
(b) Reviewed by the Commission pursuant to this
section.
5. A decision of the Nevada Tax Commission
is a final decision for the purposes of judicial review. The Executive Director
or any other employee or representative of the Department shall not seek
judicial review of such a decision.
6. The Nevada Tax Commission shall provide
by regulation for:
(a) Notice to be given to each county of any
decision upon an appeal to the Commission that the Commission determines is
likely to affect the revenue of the county or other local government. The
regulations must specify the form and contents of the notice and requirements
for the number of days before a meeting of the Commission that the notice must
be transmitted. If the parties to the appeal enter into a stipulation as to the
issues that will be heard on appeal, the Commission shall transmit a copy of
the notice to the district attorney of each county which the Commission
determines is likely to be affected by the decision. Upon receipt of such a
notice, the district attorney shall transmit a copy of the notice to each local
government within the county which the Commission determines is likely to be
affected by the decision. If there is no such stipulation, the Commission shall
transmit a copy of the notice, accompanied by the names of the parties and the
amount on appeal, if any, to the governing bodies of the counties and other
local governments which the Commission determines are likely to be affected by
the decision.
(b) The manner in which a county or other local
government which is not a party to such an appeal may become a party, and the
procedure for its participation in the appeal.
7. A county or other local government
which is a party and is aggrieved by the decision of the Nevada Tax Commission
is entitled to seek judicial review of the decision.
8. Upon application by a taxpayer, the
Nevada Tax Commission shall review the denial of relief pursuant to NRS 361.4835 and may grant, deny or
modify the relief sought.
(Added to NRS by 1975, 1647; A 1987, 1492; 1997, 1414, 1567, 2595; 1999, 577, 580, 2480)
NRS 360.247 Hearing on appeal concerning liability for tax must be open to
public; consideration of proprietary or confidential information in closed
hearing; abstracts of certain decisions; protection of confidentiality and
liability for disclosure of information.
1. Except as otherwise provided in this
section, any appeal to the Nevada Tax Commission which is taken by a taxpayer
concerning his or her liability for tax must be heard during a session of the
Commission which is open to the public. Upon request by the taxpayer, a hearing
on such an appeal must be closed to the public to receive proprietary or
confidential information.
2. A taxpayer may request a closed hearing
pursuant to subsection 1 by submitting the request in writing to the Nevada Tax
Commission:
(a) Not later than 14 calendar days before the
date of the hearing; or
(b) If authorized by the Executive Director for
good cause shown, not later than 5 calendar days before the date of the
hearing.
3. Notwithstanding the provisions of NRS 241.020, all information received by
the Nevada Tax Commission concerning an appeal taken by a taxpayer pursuant to
subsection 1 shall be deemed proprietary and confidential and the Nevada Tax
Commission shall not provide a member of the public with any such information
until after the date by which the taxpayer may submit a request for a closed
hearing pursuant to subsection 2, even if the information is provided to
members of the Nevada Tax Commission. Thereafter the information must be
provided to a member of the public upon request unless the taxpayer has made a
request for a closed hearing.
4. As soon as practicable after closing a
hearing pursuant to subsection 1, the Nevada Tax Commission shall determine
whether the information to be presented in the closed hearing is proprietary or
confidential information. If the Commission, in its discretion, determines that
the information is not proprietary or confidential information, the Commission
shall immediately open the hearing to the public. If the Commission, in its
discretion, determines that the information is proprietary or confidential information:
(a) The hearing must remain closed to the public
and the Commission shall receive the information in a manner that ensures that
the members of the Commission have a reasonable and adequate opportunity to
review the information and make any inquiries that any member believes to be
necessary and appropriate.
(b) After the receipt of and opportunity to
review the proprietary or confidential information pursuant to paragraph (a),
the Commission shall reopen the hearing to the public and proceed to deliberate
toward a decision regarding issues in the appeal that are not proprietary or
confidential.
(c) After a hearing has been reopened pursuant to
paragraph (b), the Commission shall, upon the request of any member of the
Commission who believes that he or she cannot conduct meaningful deliberations
with the other members of the Commission on the appeal because the appeal
concerns proprietary or confidential information, close the hearing for further
deliberations. The definitive vote on the appeal must be taken during a hearing
of the Commission that is open to the public.
5. The Nevada Tax Commission shall adopt
regulations which establish procedures:
(a) By which a taxpayer may request a closed
hearing pursuant to this section.
(b) By which the Commission may determine whether
information is proprietary or confidential information during a closed hearing.
6. Not later than 45 days after the Nevada
Tax Commission deliberates in a closed hearing and makes a definitive decision
on an appeal in a hearing that is open to the public pursuant to this section,
the Commission shall prepare an abstract that explains the reasons for the
decision, which must be made available to the public upon request. Such an
abstract:
(a) Must include, without limitation:
(1) The name of the taxpayer;
(2) The amount of the taxpayer’s liability,
including interest and penalties;
(3) The type of tax at issue; and
(4) The general nature of the evidence
relied upon by the Commission in reaching its decision.
(b) Must not contain any proprietary or
confidential information relating to the taxpayer.
7. A member of the Nevada Tax Commission
or an officer, agent or employee of the Department is not subject to any
criminal penalty or civil liability for the use or publication of proprietary
or confidential information received pursuant to the procedure set forth in
subsection 4, regardless of whether the information was received during a
closed hearing.
8. The Nevada Tax Commission shall take
such actions as it deems necessary to protect the confidentiality of
information provided by a taxpayer that the Commission has determined to be
proprietary or confidential information, including, without limitation:
(a) Issuing such protective orders as it deems
necessary;
(b) Restricting access to any hearing closed to
the public and to the records and transcripts of any such hearing, without the
prior approval of the Commission; and
(c) Prohibiting any intervener allowed to attend
such a hearing or allowed access to the records and transcripts of such a
hearing from disclosing such information without prior authorization from the
Commission.
9. A person who violates a protective
order issued by the Nevada Tax Commission pursuant to subsection 8 is guilty of
a misdemeanor, unless a more severe penalty is prescribed by law for the act
that constitutes the violation of the order.
10. As used in this section:
(a) “Confidential economic information”:
(1) Means any information which is not
available to the public generally, which confers an economic benefit on the
holder of the information as a result of its unavailability and which is the
subject of reasonable efforts by the taxpayer to maintain its secrecy.
(2) Includes, without limitation,
information relating to the amount or source of any income, profits, losses or
expenditures of the taxpayer, such as data relating to costs, prices or
customers.
(b) “Proprietary or confidential information”:
(1) Means:
(I) Any trade secret, confidential
economic information or business information that is submitted to the Nevada
Tax Commission by the taxpayer and is determined to be proprietary or
confidential information by the Commission; or
(II) Any information that a specific
statute declares to be confidential or prohibits the Commission from making
public.
(2) Does not include any information that has
been published for public distribution or is otherwise available to the public
generally or in the public domain.
(Added to NRS by 1983, 316; A 2007, 1124; 2011, 730)
NRS 360.250 Powers and duties of Nevada Tax Commission concerning assessment
of property and collection of taxes; sharing information; certificate of
compliance with regulations; penalty for falsifying certificate;
undercollections.
1. The Nevada Tax Commission shall adopt
general and uniform regulations governing the assessment of property by the
county assessors of the various counties, county boards of equalization, the
State Board of Equalization and the Department. The regulations must include,
without limitation, standards for the appraisal and reappraisal of land to
determine its taxable value.
2. The Nevada Tax Commission may:
(a) Confer with, advise and direct county
assessors, sheriffs as ex officio collectors of licenses and all other county
officers having to do with the preparation of the assessment roll or collection
of taxes or other revenues as to their duties.
(b) Prescribe the form and manner in which
assessment rolls or tax lists must be kept by county assessors.
(c) Prescribe the form of the statements of
property owners in making returns of their property.
(d) Require county assessors, sheriffs as ex
officio collectors of licenses and all other county officers having to do with
the preparation of the assessment roll or collection of taxes or other
revenues, to furnish such information in relation to assessments, licenses or
the equalization of property valuations, and in such form as the Nevada Tax
Commission may demand.
(e) Except as otherwise provided in this title,
share information in its records with agencies of local governments which are
responsible for the collection of debts or obligations if the confidentiality
of the information is otherwise maintained under the terms and conditions
required by law.
3. Each assessor and any other such
officer shall certify under penalty of perjury that in assessing property or
furnishing other information required pursuant to this section he or she has
complied with the regulations of the Nevada Tax Commission. This certificate
must be appended to each assessment roll and any other information furnished.
4. A county assessor or other county
officer whose certificate is knowingly falsified is guilty of a misdemeanor. If
the Nevada Tax Commission finds that a county assessor or other county officer
has knowingly violated its regulations and thereby has caused less revenue to
be collected from taxes, it shall deduct the amount of the undercollection from
the money otherwise payable to the county from the proceeds of the supplemental
city-county relief tax.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A
1975, 1649; 1987,
2074; 1995,
1577; 2005,
486)
NRS 360.255 Confidentiality of records and files of Department; disclosure
of information; requests for information from other governmental entities.
1. Except as otherwise provided in this
section and NRS 239.0115 and 360.250, the records and files of the Department
concerning the administration or collection of any tax, fee, assessment or
other amount required by law to be collected are confidential and privileged.
The Department, an employee of the Department and any other person engaged in
the administration or collection of any tax, fee, assessment or other amount
required by law to be collected or charged with the custody of any such records
or files:
(a) Shall not disclose any information obtained
from those records or files; and
(b) May not be required to produce any of the
records or files for the inspection of any person or governmental entity or for
use in any action or proceeding.
2. The records and files of the Department
concerning the administration and collection of any tax, fee, assessment or
other amount required by law to be collected are not confidential and
privileged in the following cases:
(a) Testimony by a member or employee of the
Department and production of records, files and information on behalf of the
Department or a person in any action or proceeding before the Nevada Tax
Commission, the State Board of Equalization, the Department or any court of
this State if that testimony or the records, files or information, or the facts
shown thereby, are directly involved in the action or proceeding.
(b) Delivery to a person or his or her authorized
representative of a copy of any document filed by the person pursuant to the
provisions of any law of this State.
(c) Publication of statistics so classified as to
prevent the identification of a particular business or document.
(d) Exchanges of information with the Internal
Revenue Service in accordance with compacts made and provided for in such
cases, or disclosure in confidence to any federal agency that requests the
information for the use of the agency in a federal prosecution or criminal
investigation.
(e) Disclosure in confidence to the Governor or
his or her agent in the exercise of the Governor’s general supervisory powers,
or to any person authorized to audit the accounts of the Department in pursuance
of an audit, or to the Attorney General or other legal representative of the
State in connection with an action or proceeding relating to a taxpayer, or to
any agency of this or any other state charged with the administration or
enforcement of laws relating to workers’ compensation, unemployment
compensation, public assistance, taxation, labor or gaming.
(f) Exchanges of information pursuant to an
agreement between the Nevada Tax Commission and any county fair and recreation
board or the governing body of any county, city or town.
(g) Upon written request made by a public officer
of a local government, disclosure of the name and address of a taxpayer who
must file a return with the Department. The request must set forth the social
security number of the taxpayer about which the request is made and contain a
statement signed by the proper authority of the local government certifying
that the request is made to allow the proper authority to enforce a law to
recover a debt or obligation owed to the local government. Except as otherwise
provided in NRS 239.0115, the
information obtained by the local government is confidential and privileged and
may not be used or disclosed for any purpose other than the collection of a
debt or obligation owed to that local government. The Executive Director may
charge a reasonable fee for the cost of providing the requested information.
(h) Disclosure of information as to amounts of
any unpaid tax or amounts of tax required to be collected, interest and
penalties to successors, receivers, trustees, executors, administrators,
assignees and guarantors, if directly interested.
(i) Disclosure of relevant information as
evidence in an appeal by the taxpayer from a determination of tax due if the
Nevada Tax Commission has determined the information is not proprietary or
confidential in a hearing conducted pursuant to NRS
360.247.
(j) Disclosure of the identity of a person and
the amount of tax assessed and penalties imposed against the person at any time
after a determination, decision or order of the Executive Director or other
officer of the Department imposing upon the person a penalty for fraud or
intent to evade a tax imposed by law becomes final or is affirmed by the Nevada
Tax Commission.
3. The Executive Director shall
periodically, as he or she deems appropriate, but not less often than annually,
transmit to the Administrator of the Division of Industrial Relations of the
Department of Business and Industry a list of the businesses of which the
Executive Director has a record. The list must include the mailing address of
the business as reported to the Department.
4. The Executive Director may request from
any other governmental agency or officer such information as the Executive
Director deems necessary to carry out his or her duties with respect to the
administration or collection of any tax, fee, assessment or other amount
required by law to be collected. If the Executive Director obtains any
confidential information pursuant to such a request, he or she shall maintain
the confidentiality of that information in the same manner and to the same
extent as provided by law for the agency or officer from whom the information
was obtained.
5. As used in this section:
(a) “Records” or “files” means any records and
files related to an investigation or audit, financial information,
correspondence, advisory opinions, decisions of a hearing officer in an
administrative hearing and any other information specifically related to a
taxpayer.
(b) “Taxpayer” means a person who pays any tax,
fee, assessment or other amount required by law to the Department.
(Added to NRS by 2011, 728)
NRS 360.260 Power of Nevada Tax Commission to institute and instigate action
and prosecution.
1. The Nevada Tax Commission shall have
the power to direct what proceedings, actions or prosecutions shall be
instituted to support the law.
2. The Nevada Tax Commission may call upon
the district attorney of any county or the Attorney General to institute and
conduct such civil or criminal proceedings as may be demanded.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]
NRS 360.262 Collection of unpaid sales or use taxes not required when cost
of collection would exceed amount due.
1. Except as otherwise provided in this
section or directed by the Nevada Tax Commission and notwithstanding any other
provision of law, the Department is not required to take any action for the
collection of any unpaid sales or use taxes for which a person may be liable if
the Department determines that the cost of taking that action would exceed the
total accumulated amount of all the unpaid sales and use taxes, and any
applicable interest and penalties, for which that person is liable.
2. The Nevada Tax Commission shall
annually determine the average cost of collecting sales and use taxes in this
State which must be used by the Department in making any determination pursuant
to subsection 1.
3. This section does not:
(a) Affect the liability of any person for the
payment of any taxes, interest or penalties; or
(b) Authorize the Department to refrain from
taking any action for the collection of any unpaid sales or use taxes from a
person when the Department determines that the cost of taking that action would
be less than or equal to the total accumulated amount of all the unpaid sales
and use taxes, and any applicable interest and penalties, for which that person
is liable.
(Added to NRS by 2007, 389)
NRS 360.263 Power of Nevada Tax Commission to compromise liability of
taxpayers under certain circumstances; regulations.
1. The Nevada Tax Commission may enter
into a compromise with a taxpayer concerning the liability of the taxpayer for
any tax, contribution, premium, fee, interest or penalty that the Department
has determined the taxpayer is required to pay to the State if a majority of
the members of the Nevada Tax Commission determine upon affirmative vote that:
(a) It is unlikely that the Department will be
able to collect the entire amount of the liability of the taxpayer;
(b) The amount of the liability of the taxpayer
is unclear; or
(c) Such a compromise is appropriate based upon
considerations of equity and fairness.
2. The Nevada Tax Commission shall adopt
regulations to carry out the provisions of this section.
3. As used in this section, “compromise”
means acceptance of an amount that is less than the liability as full
satisfaction of that liability.
(Added to NRS by 2005, 546)
NRS 360.264 Delinquent taxes: Annual reports; designation as bad debt and
removal from state books of account; master file of bad debts.
1. On or before January 15 of each year,
the Department shall prepare and furnish to the Nevada Tax Commission a report
that shows all money owed to the Department for delinquent payments of any tax
administered by the Department during the preceding year.
2. The Department shall include in the
report prepared pursuant to subsection 1 the amount of any delinquent taxes
that the Department determines is impossible or impractical to collect.
3. If the Department determines that it is
impossible or impractical to collect any amount of delinquent taxes, the Nevada
Tax Commission shall request that the State Board of Examiners designate such
amount as a bad debt. The State Board of Examiners, by an affirmative vote of
the majority of the members of the Board, may designate the delinquent taxes as
a bad debt if the Board is satisfied that the collection of the delinquent
taxes is impossible or impractical. If the amount of the delinquent taxes is
not more than $50, the State Board of Examiners may delegate to its Clerk the
authority to designate delinquent taxes as a bad debt. The Nevada Tax
Commission may appeal to the State Board of Examiners a denial by the Clerk of
a request to designate delinquent taxes as a bad debt.
4. Upon the designation of delinquent
taxes as a bad debt pursuant to this section, the State Board of Examiners or
its Clerk shall immediately notify the State Controller thereof. Upon receiving
the notification, the State Controller shall direct the removal of the bad debt
from the books of account of the State of Nevada. A bad debt that is removed
pursuant to this section remains a legal and binding obligation owed by the
debtor to the State of Nevada.
5. The State Controller shall keep a
master file of all delinquent taxes that are designated as bad debts pursuant
to this section. For each such debt, the State Controller shall record the name
of the debtor, the amount of the debt, the date on which the debt was incurred
and the date on which it was removed from the records and books of account of
the State of Nevada, and any other information concerning the debt that the
State Controller determines is necessary.
(Added to NRS by 2011, 3141)
NRS 360.265 Power of Nevada Tax Commission regarding uncollectible debts. The Tax Commission, by the affirmative vote of
a majority of its members, may remove from its records the name of a debtor and
the amount of tax, penalty and interest, or any of them, owed by the debtor, if
after 5 years it remains impossible or impracticable to collect such sums. The
Tax Commission shall establish a master file containing the information removed
from its official records by this section.
(Added to NRS by 1973, 163)
NRS 360.270 Enumerated powers do not exclude necessary and proper power of
Nevada Tax Commission or Department. The
enumeration of the powers in NRS 360.200 to 360.265, inclusive, shall not be considered as
excluding the exercise of any necessary and proper power and authority of the
Nevada Tax Commission or the Department, as approved by the Nevada Tax
Commission.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A
1975, 1649; 1997,
2595)
NRS 360.271 Deposit of money received by Department in lieu of surety bond. All money which the Department receives in
lieu of a surety bond from any dealer, importer or other person to meet a
prerequisite for the issuance of a license or to comply with a provision of
this title must be deposited with the State Treasurer for credit to the
Department of Taxation’s Account in the State Agency Fund for Bonds.
(Added to NRS by 1977, 197; A 1985, 715; 1991, 1767)
NRS 360.278 Authority to engage service of armored car. The Department and the State Board of Finance
may enter into contracts for armored car service or engage such service where
necessary to transport to the designated banks or credit unions any money
collected in the offices of the Department.
(Added to NRS by 1963, 58; A 1975, 1650; 1999, 1487)
NRS 360.279 Disposition of security for payment of sales and use taxes which
remains unclaimed after account closed.
1. Three years after the service of notice
upon any person who has deposited security with the Department pursuant to the
provisions of NRS 372.510 or 374.515 that any liability for the payment
of sales and use taxes has been extinguished or satisfied and that his or her
account has been closed and the security is eligible for return, the Department
shall, upon the failure of the person to claim the security, direct the State
Controller to:
(a) Transfer all or any part of the security to
the State General Fund, if the security is in the form of a cash deposit; or
(b) Sell the security in the manner prescribed in
NRS 372.510 or 374.515 and deposit the proceeds thereof
in the State General Fund, if the security is in the form of a United States
bearer bond.
2. The notice mentioned in this section
must be given as provided in NRS 360.350.
(Added to NRS by 1965, 556; A 1975, 1650; 1985, 279, 715; 1995, 1061)
NRS 360.280 Duties of county assessor and board of county commissioners.
1. All county assessors shall:
(a) Adopt and put in practice the manuals and
regulations established and prescribed by the Nevada Tax Commission governing
the assessment of property.
(b) Keep assessment rolls or tax lists in the
form and manner prescribed by the Department.
(c) Use and require property owners to use
property statement forms approved by the Department for reporting personal
property.
(d) Maintain a complete set of maps to accurately
describe and illustrate all parcels of land as provided in chapter 361 of NRS.
2. Boards of county commissioners shall supply
books, blanks and statements in the prescribed form for the use of county
assessors.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A
1975, 1651; 1991,
2089)
NRS 360.283 Annual determination of population of towns, townships, cities
and counties; employment of demographer.
1. The Department shall adopt regulations
to establish a method of determining annually the population of each town,
township, city and county in this State and estimate the population of each
town, township, city and county pursuant to those regulations.
2. The Department shall, on or after July
1 of each year, issue an annual report of the estimated population of each
town, township, city and county in this State as of July 1 of that year.
3. Any town, city or county in this State
may petition the Department to revise the estimated population of that town,
city or county. No such petition may be filed on behalf of a township. The
Department shall by regulation establish a procedure to review each petition
and to appeal the decision on review.
4. The Department shall, upon the
completion of any review and appeal thereon pursuant to subsection 3, determine
the population of each town, township, city and county in this State, and
submit its determination to the Governor.
5. The Department shall employ a
demographer to assist in the determination of population pursuant to this
section and the projection of population pursuant to NRS
360.289 and to cooperate with the Federal Government in the conduct of each
decennial census as it relates to this State.
(Added to NRS by 1987, 1155; A 1989, 1085; 1991, 329, 2089, 2107; 1997, 3286; 2011, 397)
NRS 360.285 Certification of population by Governor.
1. For the purposes of this title, the
Governor shall, on or before March 1 of each year, certify the population of
each town, township, city and county in this state as of the immediately
preceding July 1 from the determination submitted to the Governor by the Department
pursuant to subsection 4 of NRS 360.283.
2. Where any tax is collected by the
Department for apportionment in whole or in part to any political subdivision
and the basis of the apportionment is the population of the political
subdivision, the Department shall use the populations certified by the Governor.
The transition from one such certification to the next must be made on July 1
following the certification for use in the fiscal year beginning then. Every
payment attributable to a fiscal year must be based upon the certification made
on or before March 1 immediately preceding the fiscal year to which the payment
will be attributed.
(Added to NRS by 1969, 1163; A 1975, 1648; 1983, 388; 1987, 1156; 1989, 1086; 1991, 329, 2090, 2108; 1999, 1096; 2011, 397; 2013, 11)
NRS 360.287 Apportionment of tax receipts to cities. Any person charged with the duty of apportioning
any tax proceeds to any incorporated city shall use the population figures
which are certified annually by the Governor.
(Added to NRS by 1971, 279; A 1977, 562; 1983, 389; 1987, 1721)
NRS 360.289 Annual reports of projected population of counties.
1. The Department shall:
(a) On or before March 1 of each calendar year,
issue an annual report of the projected population of each county in this State
as of July 1 of that year and the next succeeding 4 years; and
(b) On or before October 1 of each calendar year,
issue an annual report of the projected population, as classified by age, sex,
race and Hispanic origin, of each county in this State as of July 1 of that
year and the next succeeding 19 years.
2. The Department shall post the annual
reports required by subsection 1 on an Internet website maintained by the
Department and, if the demographer employed pursuant to NRS
360.283 maintains a separate Internet website, require the demographer to
post the annual reports required by subsection 1 on an Internet website
maintained by the demographer.
(Added to NRS by 2011, 396)
RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
NRS 360.2905 Citation of NRS 360.291. NRS 360.291 may be
cited as the Taxpayers’ Bill of Rights.
(Added to NRS by 1991, 1579)
NRS 360.291 Taxpayers’ Bill of Rights.
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 documentation and other
information as may reasonably be required by the Department to carry out its
duties.
(d) To written explanations of common errors,
oversights and violations that taxpayers experience and instructions on how to
avoid such problems.
(e) To be notified, in writing, by the Department
whenever its officer, employee or agent determines that the taxpayer is
entitled to an exemption or has been taxed or assessed more than is required by
law.
(f) To written instructions indicating how the
taxpayer may petition for:
(1) An adjustment of an assessment;
(2) A refund or credit for overpayment of
taxes, interest or penalties; or
(3) A reduction in or the release of a
bond or other form of security required to be furnished pursuant to the
provisions of this title that are administered by the Department.
(g) Except as otherwise provided in NRS 360.236 and 361.485,
to recover an overpayment of taxes promptly upon the final determination of
such an overpayment.
(h) To obtain specific advice from the Department
concerning taxes imposed by the State.
(i) In any meeting with the Department, including
an audit, conference, interview or hearing:
(1) To an explanation by an officer, agent
or employee of the Department that describes the procedures to be followed and
the taxpayer’s rights thereunder;
(2) To be represented by himself or
herself or anyone who is otherwise authorized by law to represent the taxpayer
before the Department;
(3) To make an audio recording using the
taxpayer’s own equipment and at the taxpayer’s own expense; and
(4) To receive a copy of any document or
audio recording made by or in the possession of the Department relating to the
determination or collection of any tax for which the taxpayer is assessed, upon
payment of the actual cost to the Department of making the copy.
(j) To a full explanation of the Department’s
authority to assess a tax or to collect delinquent taxes, including the
procedures and notices for review and appeal that are required for the
protection of the taxpayer. An explanation which meets the requirements of this
section must also be included with each notice to a taxpayer that an audit will
be conducted by the Department.
(k) To the immediate release of any lien which
the Department has placed on real or personal property for the nonpayment of
any tax when:
(1) The tax is paid;
(2) The period of limitation for
collecting the tax expires;
(3) The lien is the result of an error by
the Department;
(4) The Department determines that the
taxes, interest and penalties are secured sufficiently by a lien on other
property;
(5) The release or subordination of the
lien will not jeopardize the collection of the taxes, interest and penalties;
(6) The release of the lien will
facilitate the collection of the taxes, interest and penalties; or
(7) The Department determines that the
lien is creating an economic hardship.
(l) To the release or reduction of a bond or
other form of security required to be furnished pursuant to the provisions of
this title by the Department in accordance with applicable statutes and
regulations.
(m) To be free from investigation and
surveillance by an officer, agent or employee of the Department for any purpose
that is not directly related to the administration of the taxes administered by
the Department.
(n) To be free from harassment and intimidation
by an officer, agent or employee of the Department for any reason.
(o) To have statutes imposing taxes and any
regulations adopted pursuant thereto construed in favor of the taxpayer if
those statutes or regulations are of doubtful validity or effect, unless there
is a specific statutory provision that is applicable.
2. The provisions of this title and title
57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 governing the administration and
collection of taxes by the Department must not be construed in such a manner as
to interfere or conflict with the provisions of this section or any applicable
regulations.
3. The provisions of this section apply to
any tax administered, regulated and collected by the Department pursuant to the
provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 and any regulations adopted by the
Department relating thereto.
(Added to NRS by 1991, 1579; A 1997, 2595, 2600; 1999, 577, 2482; 2001, 1538; 2005, 487; 2005,
22nd Special Session, 126; 2009, 64)
NRS 360.2915 Adoption of regulations by Department: Taxpayers’ Bill of
Rights; payment of taxes in installments. The
Department:
1. Shall adopt regulations to carry out
the provisions of the Taxpayers’ Bill of Rights.
2. May adopt regulations providing:
(a) For the payment of any tax in installments
over a period not to exceed 12 months upon the execution of a written agreement
by the taxpayer and the Department; and
(b) That the Executive Director may:
(1) Upon good cause shown, allow a
taxpayer to pay in installments over a period longer than 12 months; and
(2) Cancel the installment method of payment
for a taxpayer who becomes delinquent in his or her payments.
(Added to NRS by 1991, 1580)
NRS 360.292 Preparation and distribution of pamphlet regarding Taxpayers’
Bill of Rights. The Executive
Director shall cause:
1. To be prepared in simple nontechnical
terms a pamphlet setting forth the Taxpayers’ Bill of Rights and a description
of the regulations adopted by the Department pursuant to NRS 360.2915.
2. A copy of the pamphlet to be:
(a) Posted on an Internet website maintained by
the Department;
(b) Made available to any person upon request at
the offices of the Department and the Department of Motor Vehicles, and public
libraries in each county of this State; and
(c) Distributed with each notice to a taxpayer
that an audit will be conducted by the Department.
(Added to NRS by 1991, 1580; A 1997, 2597; 2005,
22nd Special Session, 127)
NRS 360.2925 Provision of instructions and information to taxpayer liable for
first time for taxes on business. The
Department shall provide each taxpayer who it determines may be liable for
taxes on a business for the first time with:
1. Simplified written instructions
concerning the rights and responsibilities of the taxpayer, including the:
(a) Keeping of records sufficient for audit
purposes;
(b) Procedures for depositing or paying taxes;
(c) Procedures for challenging any liability for
taxes, penalties or interest and for requesting refunds, adjustments or credits
of erroneously assessed taxes, including the steps for appealing a denial
thereof;
(d) Procedures for recovering interest on
overpayments of taxes; and
(e) Procedures for obtaining the release of
bonds, liens, levies or other forms of security for the payment of taxes.
2. Information concerning the most common
errors made by taxpayers in similar businesses with regard to the collection,
reporting and payment of taxes.
(Added to NRS by 1991, 1580)
NRS 360.293 Provision of response to request submitted by taxpayer. The Department shall provide a taxpayer with a
written response to any written request submitted by the taxpayer within 30
days after it receives the request.
(Added to NRS by 1991, 1581)
NRS 360.2935 Refund to taxpayer of overpayment together with payment of
interest. Except as otherwise
provided in this title, a taxpayer is entitled to receive on any overpayment of
taxes, after the offset required by NRS 360.320 has
been made, a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a
refund of any penalties or interest paid by a taxpayer.
(Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003,
20th Special Session, 158)
NRS 360.2937 Amount of interest required on overpayment of certain taxes,
fees and assessments.
1. Except as otherwise provided in this
section, NRS 360.320 or any other specific statute,
and notwithstanding the provisions of NRS 360.2935,
interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A,
363B, 369,
370, 372, 374, 377, 377A or 377C
of NRS, any fee provided for in NRS
444A.090 or 482.313, or any
assessment provided for in NRS 585.497,
at the rate of 0.25 percent per month from the last day of the calendar month
following the period for which the overpayment was made.
2. No refund or credit may be made of any
interest imposed on the person making the overpayment with respect to the
amount being refunded or credited.
3. The interest must be paid:
(a) In the case of a refund, to the last day of
the calendar month following the date upon which the person making the
overpayment, if the person has not already filed a claim, is notified by the
Department that a claim may be filed or the date upon which the claim is
certified to the State Board of Examiners, whichever is earlier.
(b) In the case of a credit, to the same date as
that to which interest is computed on the tax or the amount against which the
credit is applied.
(Added to NRS by 2007, 912; A 2011, 3142;
2013, 2797)
NRS 360.294 Waiver of taxes, penalties and interest owed by taxpayers who
rely on certain advice, opinions or audits.
1. Except as otherwise provided in
subsection 2, upon proof that a taxpayer has relied to his or her detriment on
written advice provided to the taxpayer by an officer, agent or employee of the
Department or on an opinion of the Attorney General:
(a) The Department may waive any tax, penalty and
interest owed by the taxpayer if the taxpayer meets the criteria adopted by
regulation by the Nevada Tax Commission pursuant to NRS
360.093; and
(b) If a waiver is granted pursuant to paragraph
(a), the Department shall prepare and maintain on file a statement which
contains:
(1) The reason for the waiver;
(2) The amount of the tax, penalty and
interest owed by the taxpayer;
(3) The amount of the tax, penalty and
interest waived by the Department; and
(4) The facts and circumstances which led
to the waiver.
2. Upon proof that a taxpayer has in good
faith collected or remitted taxes imposed pursuant to the provisions of this
title that are administered by the Department, in reliance upon written advice
provided by an officer, agent or employee of the Department, an opinion of the
Attorney General or the Nevada Tax Commission, or the written results of an
audit of his or her records conducted by the Department, the taxpayer may not
be required to pay delinquent taxes, penalties or interest if the Department
determines after the completion of a subsequent audit that the taxes he or she
collected or remitted were deficient.
(Added to NRS by 1991, 1581; A 1999, 2483)
PAYMENT OF TAXES AND FEES
NRS 360.295 Extension of time for payment: Interest on amount due. Except as otherwise specifically provided in
this title, if the Department grants an extension of the time for paying any
amount required to be paid under this title, 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 0.75 percent per month from the date
the amount would have been due without the extension until the date of payment.
(Added to NRS by 1985, 948; A 1997, 2597; 2011, 3142)
NRS 360.297 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 this title, NRS
444A.090 or 482.313, or chapter 680B of NRS, or who attempts to evade
the payment of any such tax or fee, is jointly and severally liable with any
other person who is required to pay such a tax or fee for the tax or fee owed
plus interest and all applicable penalties. The responsible person shall pay
the tax or fee upon notice from the Department that it is due.
2. As used in this section, “responsible
person” includes:
(a) An officer or employee of a corporation; and
(b) A member or employee of a partnership or
limited-liability company,
Ê whose job or
duty it is to collect, account for or pay to the Department any tax or fee
required to be paid to the Department pursuant to this title, NRS 444A.090 or 482.313, or chapter
680B of NRS.
(Added to NRS by 2005, 571; A 2011, 397)
NRS 360.299 Determination of amount of sales or use tax due; transmission of
notice regarding NRS 372.365 to certain retailers.
1. In determining the amount of:
(a) Sales tax due on a sale at retail, the rate
of tax used must be the sum of the rates of all taxes imposed upon sales at
retail in:
(1) The county determined pursuant to the
provisions of NRS 360B.281 or 360B.350 to 360B.375, inclusive; or
(2) If those provisions do not apply to
the sale, the county in which the property is or will be delivered to the
purchaser or the agent or designee of the purchaser.
(b) Use tax due on the purchase of tangible
personal property for use, storage or other consumption in this state, the rate
of tax used must be the sum of the rates of all taxes imposed upon the use,
storage or other consumption of property in:
(1) The county determined pursuant to the
provisions of NRS 360B.281 or 360B.350 to 360B.375, inclusive; or
(2) If those provisions do not apply to the
purchase, the county in which the property is first used, stored or consumed.
2. In determining the amount of taxes due
pursuant to subsection 1:
(a) The amount due must be computed to the third
decimal place and rounded to a whole cent using a method that rounds up to the
next cent if the numeral in the third decimal place is greater than 4.
(b) A retailer may compute the amount due on a
transaction on the basis of each item involved in the transaction or a single
invoice for the entire transaction.
3. On or before January 1 of each year,
the Department shall transmit to each retailer to whom a permit has been issued
a notice which contains the provisions of subsections 1 and 2 and NRS 372.365.
(Added to NRS by 1995, 1970; A 2003, 2350; 2005, 1778; 2011, 2747)
DETERMINATION OF DEFICIENT PAYMENT
NRS 360.300 Computation of tax, contribution or premium by Department;
penalty for failure to file return.
1. If a person fails to file a return or
the Department is not satisfied with the return or returns of any tax,
contribution or premium or amount of tax, contribution or premium required to
be paid to the State by any person, in accordance with the applicable
provisions of this chapter, chapter 360B, 362, 363A, 363B, 369, 370, 372, 372A, 374, 377, 377A, 377C or 444A
of NRS, NRS 482.313, or chapter 585 or 680B
of NRS, as administered or audited by the Department, it may compute and
determine the amount required to be paid upon the basis of:
(a) The facts contained in the return;
(b) Any information within its possession or that
may come into its possession; or
(c) Reasonable estimates of the amount.
2. One or more deficiency determinations
may be made with respect to the amount due for one or for more than one period.
3. In making its determination of the
amount required to be paid, the Department shall impose interest on the amount
of tax determined to be due, calculated at the rate and in the manner set forth
in NRS 360.417, unless a different rate of interest
is specifically provided by statute.
4. The Department shall impose a penalty
of 10 percent in addition to the amount of a determination that is made in the
case of the failure of a person to file a return with the Department.
5. When a business is discontinued, a
determination may be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out of that
business, irrespective of whether the determination is issued before the due
date of the liability.
(Added to NRS by 1971, 594; A 1975, 1651; 1993, 1573; 1995, 1061; 1997, 822, 1415; 1999, 1000; 2003, 2350; 2003,
20th Special Session, 158; 2005, 1778; 2013, 2797)
NRS 360.320 Offsetting of certain overpayments; calculation of penalties and
interest.
1. Except as otherwise provided in this
title, in making a determination of the amount required to be paid, the
Department shall offset overpayments for a reporting period of an audit period
against underpayments for any other reporting period within the audit period.
2. If it is determined that there is a net
deficiency, any penalty imposed must be calculated based on the amount of the
net deficiency.
3. If it is determined that:
(a) There is a net deficiency for a reporting
period after offsetting any overpayment from any previous reporting period, any
interest imposed on the net deficiency must be calculated before determining
whether there is an overpayment or net deficiency for the next reporting period
within the audit period.
(b) There is a net overpayment for a reporting
period after offsetting any net deficiency from any previous reporting period,
any interest to which the taxpayer is entitled must be calculated before
determining whether there is an overpayment or net deficiency for the next
reporting period within the audit period.
4. The provisions of this section do not
apply if, in any reporting period within the audit period, the taxpayer has:
(a) Failed to file a report or return that he or
she is required to file;
(b) Filed such a report or return later than the
date it is due;
(c) Filed such a report or return that
erroneously shows no taxes due; or
(d) Filed such a report or return that shows
taxes due and has not remitted the taxes due in a timely manner.
5. As used in this section, “reporting
period” includes, without limitation, a calendar month, a calendar quarter, a
calendar year and any other period for reporting.
(Added to NRS by 1971, 595; A 1975, 1651; 1999, 2484; 2005, 571)
NRS 360.330 Penalty for deficiency resulting from negligence or intentional
disregard of law or regulation. If
any part of the deficiency for which a determination is made is due to
negligence or intentional disregard of any applicable provisions of this title,
or the authorized regulations of the Department, a penalty of 10 percent of the
amount of the determination must be added thereto.
(Added to NRS by 1971, 595; A 1975, 1651; 1985, 948)
NRS 360.340 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 due
to fraud or an intent to evade the payment of a tax or fee administered by the
Department or the authorized regulations of the Department, a penalty of:
1. Except as otherwise provided in
subsection 2, 25 percent of the amount of the determination must be added
thereto.
2. In the case of a tax imposed pursuant
to chapter 372 or 374 of NRS with respect to the sale, storage,
use or other consumption of any vehicle, vessel or aircraft, three times the
amount of the determination must be added thereto.
(Added to NRS by 1971, 595; A 1975, 1651; 1995, 1061)
NRS 360.350 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 or
by mail. If served by mail, the notice must be addressed to the person at his
or her address as it appears in the records of the Department.
3. If notice is served by mail, service is
complete at the time of deposit with the United States Postal Service.
4. Service of notice tolls any limitation
for the determination of a further deficiency.
(Added to NRS by 1971, 595; A 1975, 1652; 1985, 948; 1987, 714; 1995, 1062)
NRS 360.355 Time for provision of notice of determination.
1. Except as otherwise provided in
subsections 2, 3 and 4 and in NRS
375A.180 and 375B.210, every
notice of the determination of a deficiency issued by the Department must be
personally served or mailed within 3 years after the last day of the calendar
month following the period for which the amount is proposed to be determined or
within 3 years after the return is filed, whichever period expires later.
2. In the case of a failure to make a
return, or a claim for an additional amount, every notice of determination must
be mailed or personally served within 8 years after the last day of the
calendar month following the period for which the amount is proposed to be
determined.
3. If, before the expiration of the time
prescribed in this section for the mailing of a notice of determination, the
taxpayer has signed a waiver consenting to the mailing of the notice after that
time, the notice may be mailed at any time before the expiration of the period
agreed upon. The period so agreed upon may be extended by subsequent agreements
in writing if each agreement is made before the expiration of the period
previously agreed upon.
4. This section does not apply to cases of
fraud or intentional evasion of the provisions of this title or any regulation
adopted pursuant thereto.
(Added to NRS by 1991, 1406)
NRS 360.357 Tolling of period for issuance of notice of determination when
taxpayer files claim for refund. Notwithstanding
any other provision of law, if a taxpayer files a claim for a refund for the
overpayment of any tax which the Department is required to collect pursuant to
this title, the period during which a notice of a deficiency determination must
be issued by the Department pursuant to NRS 360.355
is tolled until the Department makes a determination whether the taxpayer owes
any taxes for the period for which the claim for a refund is filed, or issues
and personally serves or mails a notice of a deficiency determination to the
taxpayer who files the claim for a refund, whichever occurs later.
(Added to NRS by 2005, 298)
NRS 360.360 Redetermination: Petition; time for filing.
1. Any person against whom a deficiency
determination is made who believes that the determination is incorrect must
petition the Department for a redetermination within 45 days after the person
is served with notice of the determination.
2. If a petition for redetermination is
not filed within the 45-day period, the person is deemed to have waived the
right to contest the determination or recover a refund.
3. For good cause shown, the Department
may extend the time within which a petition for redetermination must be filed.
(Added to NRS by 1971, 595; A 1995, 1062)
NRS 360.365 Redetermination: Contents of petition and accompanying materials. A petition for redetermination must:
1. Set forth the amount of the
determination being contested and the grounds for seeking a redetermination;
and
2. If an oral hearing is not requested, be
accompanied by the books and records and other evidence which support the
petition.
(Added to NRS by 1995, 1058)
NRS 360.370 Redetermination: Oral hearing; notice; continuances.
1. If a petition for redetermination is
filed within the 45-day period, the Department shall reconsider the
determination and, if the person has so requested in the petition, grant the
person an oral hearing and give him or her 10 days’ notice of the time and
place of the hearing.
2. The Department may continue the hearing
from time to time as may be necessary.
(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)
NRS 360.380 Redetermination: Change in determined amount; limitations. 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 at or
before the hearing.
(Added to NRS by 1971, 595; A 1975, 1652)
NRS 360.390 Redetermination: Finality of order by officer of Department;
appeal to Nevada Tax Commission; finality of decision of Commission.
1. 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, unless an appeal of the order is
filed within that time with the Nevada Tax Commission.
2. On appeal, the Nevada Tax Commission
shall comply with the standards for review set forth in subsection 3 of NRS 233B.135. The decision of the
Commission upon an appeal becomes final 30 days after service upon the
petitioner and the Department of its written order.
(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)
NRS 360.395 Redetermination: Prerequisites to judicial review of final
order; credit or refund.
1. Before a person may seek judicial
review pursuant to NRS 233B.130 from
a final order of the Nevada Tax Commission 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 establishing a later date by which he or she must pay the amount of
the determination.
2. If a court determines that the amount
of the final order should be reduced or that the person does not owe any taxes,
the Department shall credit or refund any amount paid by the person that
exceeds the amount owed, with interest determined in accordance with NRS 360.2935.
(Added to NRS by 1995, 1058; A 1999, 2485)
NRS 360.400 Time for payment of determined amount; penalty for delinquency
in payment.
1. All determinations made by the
Department under the authority of NRS 360.300 to 360.400, inclusive, are due at the time they become
final.
2. If the determination is not paid when
it becomes final and the taxpayer has not entered into a written agreement with
the Department for the payment of the determination, the Department shall
impose a penalty of 10 percent of the amount of the determination, exclusive of
interest and penalties.
(Added to NRS by 1971, 595; A 1975, 1652; 1987, 329; 1995, 1062; 1997, 1567)
DETERMINATION OF JEOPARDIZED TAXES
NRS 360.412 Duty of Department to make determination; service of notice. If the Department believes that the collection
of any amount of sales or use tax, business tax or other excise due pursuant to
this title, NRS 482.313 or chapter 585 of NRS will be jeopardized by delay,
it shall make a determination of the amount required to be collected and serve
notice of the determination upon the person against whom it is made.
(Added to NRS by 1985, 947; A 1991, 2459; 1997, 823)
NRS 360.414 When payment due; finality of determination; penalty for
delinquent payment. The amount
specified in the determination must be paid within 10 days after the service of
the notice of the determination unless a petition for redetermination is filed
within that period. If the amount of the determination is not paid within the
10 days and a petition for redetermination is not filed, the determination
becomes final and any penalty for delinquency and interest provided for in this
title attaches to the amount of the determination.
(Added to NRS by 1985, 947)
NRS 360.416 Petition for redetermination; deposit of security. A person against whom a determination is made
pursuant to NRS 360.412 may petition for
redetermination. The petition is subject to the requirements of NRS 360.360 to 360.400,
inclusive, except that the petition must be made within 10 days after service
of the notice of determination. A person who petitions for a redetermination
shall deposit with the Department within the 10-day period such security as the
Department deems necessary.
(Added to NRS by 1985, 947; A 1997, 1568)
PENALTIES
NRS 360.417 Penalty for failure to pay tax or fee. Except
as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of
interest is specifically provided by statute, any person who fails to pay any
tax provided for in chapter 362, 363A, 363B,
369, 370, 372, 374, 377, 377A, 377C, 444A
or 585 of NRS, or any fee provided for in NRS 482.313, and any person or
governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time
required, shall pay a penalty of not more than 10 percent of the amount of the
tax or fee which is owed, as determined by the Department, in addition to the
tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of
a month, from the last day of the month following the period for which the
amount or any portion of the amount should have been reported until the date of
payment. The amount of any penalty imposed must be based on a graduated
schedule adopted by the Nevada Tax Commission which takes into consideration
the length of time the tax or fee remained unpaid.
(Added to NRS by 1987, 328; A 1989, 32, 1690; 1991, 1406, 2459, 2468; 1997, 823, 1415, 2597; 1999, 577, 1001, 2485, 2504; 2003, 2930; 2003,
20th Special Session, 159, 296; 2007, 910; 2011, 3142;
2013, 2798)
NRS 360.419 Waiver or reduction of interest or penalty.
1. If the Executive Director or a
designated hearing officer finds that the failure of a person to make a timely
return or payment of any tax or fee required to be paid to the Department
pursuant to this title or NRS 482.313
is the result of circumstances beyond his or her control and occurred despite
the exercise of ordinary care and without intent, the Department may relieve
the person of all or part of any interest or penalty, or both.
2. A person seeking relief must file with
the Department a statement under oath setting forth the facts upon which the
person bases his or her claim.
3. The Department shall disclose, upon the
request of any person:
(a) The name of the person to whom relief was
granted; and
(b) The amount of the relief.
4. The Executive Director or a designated
hearing officer shall act upon the request of a taxpayer seeking relief
pursuant to NRS 361.4835 which is
deferred by a county treasurer or county assessor.
(Added to NRS by 1987, 328; A 1993, 86; 1997, 1568; 1999, 1001; 2003,
20th Special Session, 159; 2011, 398)
PROCEDURES FOR COLLECTION AND ENFORCEMENT
Action for Collection
NRS 360.4193 Authority of Department; prosecution by Attorney General;
issuance of writ of attachment; effect of certificate of Department showing
delinquency.
1. If a person is delinquent in the
payment of any tax or fee administered by the Department or has not paid the
amount of a deficiency determination, the Department may bring an action in a
court of this state, a court of any other state or a court of the United States
to collect the delinquent or deficient amount, penalties and interest. The
action:
(a) May not be brought if the decision that the
payment is delinquent or that there is a deficiency determination is on appeal
to the Nevada Tax Commission pursuant to NRS 360.245.
(b) Must be brought not later than 3 years after
the payment became delinquent or the determination became final or within 5
years after the last recording of an abstract of judgment or of a certificate
constituting a lien for tax owed.
2. The Attorney General shall prosecute
the action. The provisions of NRS and the Nevada Rules of Civil Procedure and
Nevada Rules of Appellate Procedure relating to service of summons, pleadings,
proofs, trials and appeals are applicable to the proceedings. In the action, a
writ of attachment may issue. A bond or affidavit is not required before an
attachment may be issued.
3. In the action, a certificate by the
Department showing the delinquency is prima facie evidence of:
(a) The determination of the tax or fee or the
amount of the tax or fee;
(b) The delinquency of the amounts; and
(c) The compliance by the Department with all of
the procedures required by law related to the computation and determination of
the amounts.
(Added to NRS by 1995, 1058; A 1999, 2485)
NRS 360.4195 Action for use tax: Manner of service of process.
1. In an action relating to use tax,
process may be served:
(a) According to the Nevada Rules of Civil
Procedure; or
(b) By serving an agent or clerk of a retailer in
this state at a place of business maintained by the retailer in this state.
2. If process is served in the manner set
forth in paragraph (b) of subsection 1, a copy of the process must be sent by
registered or certified mail to the retailer at his or her principal or home
office.
(Added to NRS by 1995, 1059)
Summary Judgment for Amount Due
NRS 360.420 Application for entry of judgment: Authority of Department;
certificate of delinquency.
1. If, with respect to any tax or fee
administered by the Department, a person:
(a) Fails to pay the tax or fee when due
according to his or her own return filed with the Department;
(b) Fails to pay a deficiency determination when
due; or
(c) Defaults on a payment pursuant to a written
agreement with the Department,
Ê the
Department may, within 4 years after the amount is due, file in the office of
the clerk of any court of competent jurisdiction an application for the entry
of a summary judgment for the amount due.
2. The application must be accompanied by
a certificate specifying:
(a) The amount required to be paid, including any
interest and penalties due;
(b) The name and address of the person liable for
the payment, as they appear on the records of the Department;
(c) The basis for the determination of the
Department of the amount due; and
(d) That the Department has complied with the
applicable provisions of law in relation to the determination of the amount
required to be paid.
3. The application must include a request
that judgment be entered against the person in the amount required to be paid,
including any interest and penalties due, as set forth in the certificate.
(Added to NRS by 1971, 924; A 1975, 1652; 1995, 1063; 2011, 398)
NRS 360.425 Entry of judgment by county clerk; service of copy of judgment,
application and certificate by Department. The
county clerk, immediately upon the filing of the application and certificate
pursuant to NRS 360.420, shall enter a judgment for
the State of Nevada against the person liable for the payment in the amount
required to be paid, together with any penalties and interest due as set forth
in the certificate. The Department shall serve a copy of the judgment, together
with the application and the certificate, upon the person against whom the
judgment is entered, either by personal service or by mailing a copy to his or
her last known address as it appears in the records of the Department.
(Added to NRS by 1997, 1414)
NRS 360.440 Execution: Issuance; sale. Execution
shall issue upon the judgment upon request of the Department in the same manner
as execution may issue upon other judgments, and sales shall be held under such
execution, as provided in chapter 21 of NRS.
(Added to NRS by 1971, 924; A 1975, 1653)
NRS 360.450 Recordation of abstract or copy of judgment; effect and duration
of resulting lien.
1. An abstract of the judgment, or a copy
thereof, may be recorded in the office of the county recorder of any county.
2. From the time of its recordation, it
shall become a lien upon all real and personal property in such county owned by
the judgment debtor at the time, or which he or she may afterward acquire,
until the lien expires. The lien shall have the force, effect and priority of a
judgment lien and shall continue for 5 years from the date of the judgment so
entered by the county clerk unless sooner released or otherwise discharged.
(Added to NRS by 1971, 924)
NRS 360.460 Extension of lien. The
lien may, within 5 years of the date of the judgment or within 5 years of the
last extension of the lien in the manner herein provided, be extended by
recording in the office of the county recorder an abstract or copy of the
judgment, and from the time of such recording, the lien shall be extended upon
the property in such county for 5 years unless sooner released or otherwise
discharged.
(Added to NRS by 1971, 924)
NRS 360.470 Remedies of State are supplemental; additional requirements
unimpaired. The remedies of the
State provided for in NRS 360.420 to 360.470, inclusive, are intended to supplement
existing remedies applicable to specific taxes provided for in this title.
Nothing contained in NRS 360.420 to 360.470, inclusive, shall be deemed to limit or repeal
additional requirements imposed upon the Department by statute, or otherwise by
law.
(Added to NRS by 1971, 925; A 1975, 1653)
Liens
NRS 360.473 Recordation of certificate of delinquency; resulting lien;
duration and extension of lien.
1. If any tax or fee administered by the
Department is not paid when due, the Department may, within 4 years after the
date that the tax or fee was due, file for record a certificate in the office
of any county recorder which states:
(a) The amount of the tax or fee and any interest
or penalties due;
(b) The name and address of the person who is
liable for the amount due as they appear on the records of the Department; and
(c) That the Department has complied with all
procedures required by law for determining the amount due.
2. From the time of the filing of the
certificate, the amount due, including interest and penalties, constitutes a
lien upon all real and personal property in the county owned by the person or
acquired by the person afterwards and before the lien expires. The lien has the
effect and priority of a judgment lien and continues for 5 years after the time
of the filing of the certificate unless sooner released or otherwise
discharged.
3. Within 5 years after the date of the
filing of the certificate or within 5 years after the date of the last
extension of the lien pursuant to this subsection, the lien may be extended by
filing for record a new certificate in the office of the county recorder of any
county. From the time of filing, the lien is extended to all real and personal
property in the county owned by the person or acquired by the person afterwards
for 5 years, unless sooner released or otherwise discharged.
(Added to NRS by 1995, 1059; A 2011, 398)
NRS 360.475 Department may release or subordinate lien; evidentiary effect
of certificate of release or subordination.
1. The Department may release all or any
portion of the property subject to a lien imposed by the Department or
subordinate the lien to other liens and encumbrances if it determines that the
amount, interest and penalties are secured sufficiently by a lien on other
property or that the release or subordination of the lien will not jeopardize
the collection of the amount, interest and penalties.
2. A certificate by the Department stating
that any property has been released from the lien, or that the lien has been
subordinated to other liens and encumbrances, is conclusive evidence that the
property has been released, or that the lien has been subordinated.
(Added to NRS by 1995, 1059)
Priority of Taxes and Related Liens
NRS 360.480 Cases of priority; subordination to prior recorded liens and
certain other debts.
1. The amounts, including interest and
penalties, required to be paid by any person under this title shall be
satisfied first in any of the following cases:
(a) Whenever the person is insolvent.
(b) Whenever the person makes a voluntary
assignment of his or her assets.
(c) Whenever the estate of the person in the
hands of executors, administrators or heirs, prior to distribution, is
insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an
absconding, concealed or absent person required to pay any amount by force of
such a revenue act are levied upon by process of law.
2. This section does not give the State a
preference over:
(a) Any recorded lien which attached prior to the
date when the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral
expenses, expenses of personal illness, family allowances or debts preferred
under federal law or wages as provided in NRS
147.195.
(Added to NRS by 1971, 925; A 2003, 2516)
Warrant for Collection
NRS 360.483 Issuance; effect; levy and sale.
1. The Department or its authorized
representative may issue a warrant for the enforcement of a lien and for the
collection of any delinquent tax or fee which is administered by the
Department:
(a) Within 4 years after the person is delinquent
in the payment of the tax or fee; or
(b) Within 5 years after the last recording of an
abstract of judgment or of a certificate constituting a lien for the tax or
fee.
2. The warrant must be directed to a
sheriff or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale
made pursuant to the warrant in the same manner and with the same effect as a
levy of and a sale pursuant to a writ of execution.
(Added to NRS by 1995, 1060; A 2011, 399)
NRS 360.485 Fees for services of sheriff or constable; approval of fees for
publication in newspaper; obligation for payment of fees, commissions and
expenses.
1. The Department may pay or advance to
the sheriff or constable the same fees, commissions and expenses for acting
upon the warrant as are provided by law for acting upon a writ of execution.
The Department must approve the fees for publication in a newspaper. Approval
from a court is not required for such publication.
2. The fees, commissions and expenses are
the obligation of the person against whom the warrant is issued.
(Added to NRS by 1995, 1060)
Miscellaneous Procedures
NRS 360.490 Penalty for operation of business without permit or license;
issuance of order to lock and seal business.
1. Any person who engages in business in
this state without having the appropriate permit or license for the business as
required by this title or chapter 585 of NRS
or who continues to engage in the business after such a permit or license has
been suspended, and each officer of any corporation which so engages in
business, is guilty of a misdemeanor.
2. If, after notice to the person, he or
she continues to engage in the business without a permit or license, or after
it has been suspended or revoked, the Department may order any place of
business of the person to be locked and sealed. If notice under this subsection
is served by mail, it must be addressed to the person at his or her address as
it appears in the records of the Department.
(Added to NRS by 1983, 280)
NRS 360.500 Delivery of order to lock and seal business to sheriff for
enforcement. The order to lock and
seal a place of business must be delivered to the sheriff of the county in
which the business is located who shall assist in the enforcement of the order.
(Added to NRS by 1983, 281)
NRS 360.510 Notice of delinquency and demand to transmit certain assets:
Issuance and effect.
1. If any person is delinquent in the
payment of any tax or fee administered by the Department or if a determination
has been made against the person which remains unpaid, the Department may:
(a) Not later than 3 years after the payment
became delinquent or the determination became final; or
(b) Not later than 6 years after the last
recording of an abstract of judgment or of a certificate constituting a lien
for tax owed,
Ê give a
notice of the delinquency and a demand to transmit personally or by registered
or certified mail to any person, including, without limitation, any officer or
department of this State or any political subdivision or agency of this State,
who has in his or her possession or under his or her control any credits or
other personal property belonging to the delinquent, or owing any debts to the
delinquent or person against whom a determination has been made which remains
unpaid, or owing any debts to the delinquent or that person. In the case of any
state officer, department or agency, the notice must be given to the officer,
department or agency before the Department presents the claim of the delinquent
taxpayer to the State Controller.
2. A state officer, department or agency
which receives such a notice may satisfy any debt owed to it by that person
before it honors the notice of the Department.
3. After receiving the demand to transmit,
the person notified by the demand may not transfer or otherwise dispose of the
credits, other personal property, or debts in his or her possession or under
his or her control at the time the person received the notice until the
Department consents to a transfer or other disposition.
4. Every person notified by a demand to
transmit shall, within 10 days after receipt of the demand to transmit, inform
the Department of and transmit to the Department all such credits, other
personal property or debts in his or her possession, under his or her control
or owing by that person within the time and in the manner requested by the
Department. Except as otherwise provided in subsection 5, no further notice is
required to be served to that person.
5. If the property of the delinquent
taxpayer consists of a series of payments owed to him or her, the person who
owes or controls the payments shall transmit the payments to the Department
until otherwise notified by the Department. If the debt of the delinquent
taxpayer is not paid within 1 year after the Department issued the original
demand to transmit, the Department shall issue another demand to transmit to
the person responsible for making the payments informing him or her to continue
to transmit payments to the Department or that his or her duty to transmit the
payments to the Department has ceased.
6. If the notice of the delinquency seeks
to prevent the transfer or other disposition of a deposit in a bank or credit
union or other credits or personal property in the possession or under the
control of a bank, credit union or other depository institution, the notice
must be delivered or mailed to any branch or office of the bank, credit union
or other depository institution at which the deposit is carried or at which the
credits or personal property is held.
7. If any person notified by the notice of
the delinquency makes any transfer or other disposition of the property or
debts required to be withheld or transmitted, to the extent of the value of the
property or the amount of the debts thus transferred or paid, that person is
liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362,
363A, 363B,
369, 370, 372, 372A, 374, 377, 377A, 377C
or 444A of NRS, NRS 482.313, or chapter 585 or 680B
of NRS from the person with respect to whose obligation the notice was given if
solely by reason of the transfer or other disposition the State is unable to
recover the indebtedness of the person with respect to whose obligation the
notice was given.
(Added to NRS by 1983, 281; A 1995, 1063; 1997, 823; 1999, 1002, 1487, 1555; 2001, 1879, 1880; 2003, 2351; 2003,
20th Special Session, 160; 2005, 1778; 2013, 2798)
NRS 360.520 Limitation on withholding or transmitting assets. In administering the provisions of NRS 360.510, the Department shall determine as early
as possible whether there have been withheld or transmitted sufficient liquid
assets to satisfy the claim of the State. As soon as the Department determines
that the assets have been withheld or transmitted, it shall consent to a
transfer or other disposition of all assets in excess of that amount.
(Added to NRS by 1975, 1786; A 1975, 1786; 1983, 283; 1995, 1064)
NRS 360.525 Successor or assignee to withhold tax or equivalent assets from
purchase price; liability for failure to withhold sufficient amount; release.
1. If a person who is liable for any tax
or fee administered by the Department sells any portion of his or her business
or stock of goods not in the ordinary course of business or quits the business,
the successors or assignees of that person shall:
(a) If the business or stock of goods was
purchased for money, withhold from the purchase price the amount due; or
(b) If the business or stock of goods was not
purchased for money, withhold a sufficient portion of the assets of the
business or stock of goods which, if sold, would equal the amount due,
Ê until the
former owner provides the successors or assignees with a receipt or certificate
from the Department showing that he or she paid the amount due.
2. A successor or assignee who fails to
withhold the amount required pursuant to subsection 1 becomes personally liable
for the payment of the amount required to be withheld by him or her to the
extent of the consideration paid for the business or stock of goods, valued in
money.
3. The Department shall issue a certificate
of the amount due to the successor or assignee:
(a) Not later than 60 days after receiving a
written request from the successor or assignee for such a certificate; or
(b) Not later than 60 days after the date the
former owner’s records are made available for audit,
Ê whichever
period expires later, but not later than 90 days after receiving the request.
4. If the Department fails to mail the
certificate, the successor or assignee is released from any further obligation
to withhold any portion of the purchase price, business or stock of goods.
5. The time within which the obligation of
the successor or assignee may be enforced begins at the time the person who is
liable for the tax or fee sells or assigns all or any portion of his or her
business or stock of goods or at the time that the determination against the
person becomes final, whichever event occurs later.
(Added to NRS by 1995, 1060)
NRS 360.530 Seizure of property by Department for payment of sales or use
tax or other excise tax due.
1. At any time within 3 years after any
person has become delinquent in the payment of any amount of sales or use tax
or other excise due pursuant to this title, NRS
482.313 or chapter 585 of NRS, the
Department may seize any property, real or personal, of the person and sell the
property, or a sufficient part of it, at public auction to pay the amount due,
together with any interest or penalties imposed for the delinquency and any
costs incurred on account of the seizure and sale.
2. Any seizure made to collect a tax due
may be only of the property of the person not exempt from execution under the
provisions of law.
(Added to NRS by 1983, 282; A 1997, 824)
NRS 360.535 Regulations concerning claims of ownership interest in property
transmitted to or seized by Department by person who does not owe tax. The Department may adopt regulations which set
forth the manner in which a person who does not owe any tax to the Department
may claim an ownership interest in property transmitted to or seized by the
Department. The regulations must set forth:
1. The procedures the person must follow
to assert such a claim; and
2. The circumstances under which the
Department will honor the claim.
(Added to NRS by 1995, 1061)
NRS 360.540 Service and contents of notice of sale of property seized to pay
taxes.
1. Notice of the sale and the time and place
of it must be given to the delinquent person in writing at least 10 days before
the date set for the sale in the following manner:
(a) The notice must be enclosed in an envelope
addressed to the person at his or her last known address or place of business
in this State. It must be deposited in the United States mail, postage prepaid.
(b) The notice must also be published for at
least 10 days before the date set for the sale in a newspaper of general
circulation published in the county in which the property seized is to be sold.
If there is no newspaper of general circulation in the county, notice must be
posted in three public places in the county 10 days before the date set for the
sale.
2. The notice must contain a description
of the property to be sold, a statement of the amount due, including interest,
penalties and costs, the name of the delinquent, and the further statement that
unless the amount due, interest, penalties and costs are paid on or before the
time fixed in the notice for the sale, the property, or so much of it as is
necessary, will be sold in accordance with law and the notice.
(Added to NRS by 1983, 282)
NRS 360.550 Sale of property for delinquent taxes.
1. At the sale the Department shall sell
the property in accordance with law and the notice and shall deliver to the
purchaser a bill of sale for the personal property and a deed for any real property
sold. The bill of sale or deed vests the interest or title of the person liable
for the amount in the purchaser.
2. The unsold portion of any property
seized may be left at the place of sale at the risk of the person liable for
the amount.
(Added to NRS by 1983, 282)
NRS 360.560 Return of excess proceeds of sale; right of other lienholder;
State Treasurer to act as trustee.
1. If, upon the sale, the money received
exceeds the total of all amounts, including interest, penalties and costs due
the State, the Department shall return the excess to the person liable for the
amounts and obtain his or her receipt.
2. If any person having an interest in or
lien upon the property files with the Department, before the sale, notice of
his or her interest or lien, the Department shall withhold any excess pending a
determination of the rights of the respective parties to it by a court of
competent jurisdiction.
3. If the receipt of the person liable for
the amount is not available, the Department shall deposit the excess money with
the State Treasurer, as trustee for the owner, subject to the order of the
person liable for the amount, his or her heirs, successors or assigns.
(Added to NRS by 1983, 282)
DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL
GOVERNMENTS
NRS 360.600 Definitions. As
used in NRS 360.600 to 360.740,
inclusive, unless the context otherwise requires, the words and terms defined in
NRS 360.605 to 360.650,
inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1997, 3278; A 1999, 9, 1092)
NRS 360.605 “Account” defined. “Account”
means the Local Government Tax Distribution Account created pursuant to NRS 360.660.
(Added to NRS by 1999, 9)
NRS 360.610 “County” defined. “County”
includes Carson City.
(Added to NRS by 1997, 3278)
NRS 360.620 “Enterprise district” defined. “Enterprise
district” means a governmental entity which:
1. Is not a county, city or town;
2. Receives any portion of the proceeds of
a tax which is included in the Account; and
3. The Executive Director determines is an
enterprise district pursuant to the provisions of NRS
360.710.
(Added to NRS by 1997, 3278; A 1999, 9)
NRS 360.640 “Local government” defined. “Local
government” means any county, city or town that receives any portion of the
proceeds of a tax which is included in the Account.
(Added to NRS by 1997, 3278; A 1999, 10)
NRS 360.650 “Special district” defined. “Special
district” means a governmental entity that receives any portion of the proceeds
of a tax which is included in the Account and which is not:
1. A county;
2. A city;
3. A town; or
4. An enterprise district.
(Added to NRS by 1997, 3278; A 1999, 10)
NRS 360.660 Local Government Tax Distribution Account: Creation;
administration by Executive Director. The
Local Government Tax Distribution Account is hereby created in the
intergovernmental fund. The Executive Director shall administer the Account.
(Added to NRS by 1997, 3278; A 1999, 10)
NRS 360.670 Eligibility for allocation from Account. Except as otherwise provided in NRS 360.740, each:
1. Local government that receives, before
July 1, 1998, any portion of the proceeds of a tax which is included in the
Account;
2. Special district that receives, before
July 1, 1998, any portion of the proceeds of a tax which is included in the
Account; and
3. Enterprise district,
Ê is eligible
for an allocation from the Account in the manner prescribed in NRS 360.680.
(Added to NRS by 1997, 3278; A 1999, 10)
NRS 360.680 Annual allocations from Account.
1. On or before July 1 of each year, the
Executive Director shall allocate to each enterprise district an amount equal
to the amount that the enterprise district received from the Account in the
immediately preceding fiscal year.
2. Except as otherwise provided in NRS 360.690 and 360.730,
the Executive Director, after subtracting the amount allocated to each
enterprise district pursuant to subsection 1, shall allocate to each local
government or special district which is eligible for an allocation from the
Account pursuant to NRS 360.670 an amount from the
Account that is equal to the amount allocated to the local government or
special district for the preceding fiscal year multiplied by 1 plus the
percentage change in the Consumer Price Index (All Items) over the 5 calendar
years immediately preceding the year in which the allocation is made.
(Added to NRS by 1997, 3279; A 1999, 10; 2001
Special Session, 109; 2003, 1626; 2005, 7; 2013, 11)
NRS 360.690 Establishment of base monthly allocations from Account;
remission of allocations to local governments; estimates of allocations for
future year for use in preparation of budgets.
1. Except as otherwise provided in NRS 360.730, the Executive Director shall estimate
monthly the amount each local government, special district and enterprise
district will receive from the Account pursuant to the provisions of this
section.
2. The Executive Director shall establish
a base monthly allocation for each local government, special district and
enterprise district by dividing the amount determined pursuant to NRS 360.680 for each local government, special
district and enterprise district by 12, and the State Treasurer shall, except
as otherwise provided in subsections 3 to 7, inclusive, remit monthly that
amount to each local government, special district and enterprise district.
3. If, after making the allocation to each
enterprise district for the month, the Executive Director determines there is
not sufficient money available in the county’s subaccount in the Account to
allocate to each local government and special district the base monthly
allocation determined pursuant to subsection 2, he or she shall prorate the
money in the county’s subaccount and allocate to each local government and
special district an amount equal to its proportionate percentage of the total
amount of the base monthly allocations determined pursuant to subsection 2 for
all local governments and special districts within the county. The State
Treasurer shall remit that amount to the local government or special district.
4. Except as otherwise provided in
subsections 6 and 7, for a county whose population is 100,000 or more, if the
Executive Director determines that there is money remaining in the county’s
subaccount in the Account after the base monthly allocation determined pursuant
to subsection 2 has been allocated to each local government, special district
and enterprise district, he or she shall immediately determine and allocate
each:
(a) Local government’s share of the remaining
money by:
(1) Multiplying one-twelfth of the amount
allocated pursuant to NRS 360.680 by 0.02 plus the
sum of:
(I) The average percentage of change
in the population of the local government over the 5 fiscal years immediately
preceding the year in which the allocation is made, as certified by the
Governor pursuant to NRS 360.285, except as
otherwise provided in subsection 8; and
(II) The greater of zero or the
average percentage of change in the assessed valuation of the taxable property
in the local government, including assessed valuation attributable to a
redevelopment agency but excluding the portion attributable to the net proceeds
of minerals, over the year in which the allocation is made, as projected by the
Department, and the 4 fiscal years immediately preceding the year in which the
allocation is made; and
(2) Using the figure calculated pursuant
to subparagraph (1) to calculate and allocate to each local government an
amount equal to the proportion that the figure calculated pursuant to
subparagraph (1) bears to the total amount of the figures calculated pursuant
to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b),
respectively, for the local governments and special districts located in the
same county multiplied by the total amount available in the subaccount, except
that if the figure calculated pursuant to subparagraph (1) is less than zero,
that figure must be treated as being zero for purposes of determining the
allocation pursuant to this subparagraph; and
(b) Special district’s share of the remaining
money by:
(1) Multiplying one-twelfth of the amount
allocated pursuant to NRS 360.680 by 0.02 plus the
greater of zero or the average change in the assessed valuation of the taxable
property in the special district, including assessed valuation attributable to
a redevelopment agency but excluding the portion attributable to the net
proceeds of minerals, over the year in which the allocation is made, as
projected by the Department, and the 4 fiscal years immediately preceding the
year in which the allocation is made; and
(2) Using the figure calculated pursuant
to subparagraph (1) to calculate and allocate to each special district an
amount equal to the proportion that the figure calculated pursuant to
subparagraph (1) bears to the total amount of the figures calculated pursuant
to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (a),
respectively, for the local governments and special districts located in the
same county multiplied by the total amount available in the subaccount.
Ê The State
Treasurer shall remit the amount allocated to each local government or special
district pursuant to this subsection.
5. Except as otherwise provided in
subsection 7, for a county whose population is less than 100,000, if the
Executive Director determines that there is money remaining in the county’s
subaccount in the Account after the base monthly allocation determined pursuant
to subsection 2 has been allocated to each local government, special district
and enterprise district, the Executive Director shall immediately determine and
allocate each:
(a) Local government’s share of the remaining
money by:
(1) Multiplying one-twelfth of the amount
allocated pursuant to NRS 360.680 by 1 plus the sum
of the:
(I) Average percentage of change in
the population of the local government over the 5 fiscal years immediately
preceding the year in which the allocation is made, as certified by the
Governor pursuant to NRS 360.285, except as
otherwise provided in subsection 8; and
(II) Average percentage of change in
the assessed valuation of the taxable property in the local government,
including assessed valuation attributable to a redevelopment agency but
excluding the portion attributable to the net proceeds of minerals, over the
year in which the allocation is made, as projected by the Department, and the 4
fiscal years immediately preceding the year in which the allocation is made;
and
(2) Using the figure calculated pursuant
to subparagraph (1) to calculate and allocate to each local government an
amount equal to the proportion that the figure calculated pursuant to
subparagraph (1) bears to the total amount of the figures calculated pursuant
to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (b),
respectively, for the local governments and special districts located in the
same county multiplied by the total amount available in the subaccount; and
(b) Special district’s share of the remaining
money by:
(1) Multiplying one-twelfth of the amount
allocated pursuant to NRS 360.680 by 1 plus the
average change in the assessed valuation of the taxable property in the special
district, including assessed valuation attributable to a redevelopment agency
but excluding the portion attributable to the net proceeds of minerals, over
the year in which the allocation is made, as projected by the Department, and
the 4 fiscal years immediately preceding the year in which the allocation is
made; and
(2) Using the figure calculated pursuant
to subparagraph (1) to calculate and allocate to each special district an
amount equal to the proportion that the figure calculated pursuant to
subparagraph (1) bears to the total amount of the figures calculated pursuant
to subparagraph (1) of this paragraph and subparagraph (1) of paragraph (a),
respectively, for the local governments and special districts located in the
same county multiplied by the total amount available in the subaccount.
Ê The State
Treasurer shall remit the amount allocated to each local government or special
district pursuant to this subsection.
6. Except as otherwise provided in
subsection 7, if the Executive Director determines that there is money
remaining in the county’s subaccount in the Account after the base monthly
allocation determined pursuant to subsection 2 has been allocated to each local
government, special district and enterprise district in a county whose
population is 100,000 or more, and if the calculations performed pursuant to
paragraph (a) of subsection 4 require the use of zero for each local
government, the Executive Director shall allocate to each local government and
special district an amount equal to its proportionate percentage of the total
amount of the base monthly allocations determined pursuant to subsection 2 for
all local governments and special districts within the county. The State
Treasurer shall remit the amount allocated to each local government or special
district pursuant to this subsection.
7. The Executive Director shall not
allocate any amount to a local government or special district pursuant to
subsection 4, 5 or 6 unless the amount distributed and allocated to each of the
local governments and special districts in the county in each preceding month
of the fiscal year in which the allocation is to be made was at least equal to
the base monthly allocation determined pursuant to subsection 2. If the amounts
distributed to the local governments and special districts in the county for
the preceding months of the fiscal year in which the allocation is to be made
were less than the base monthly allocation determined pursuant to subsection 2
and the Executive Director determines there is money remaining in the county’s
subaccount in the Account after the distribution for the month has been made,
he or she shall:
(a) Determine the amount by which the base
monthly allocations determined pursuant to subsection 2 for each local
government and special district in the county for the preceding months of the
fiscal year in which the allocation is to be made exceeds the amounts actually
received by the local governments and special districts in the county for the
same period; and
(b) Compare the amount determined pursuant to
paragraph (a) to the amount of money remaining in the county’s subaccount in
the Account to determine which amount is greater.
Ê If the
Executive Director determines that the amount determined pursuant to paragraph
(a) is greater, he or she shall allocate the money remaining in the county’s
subaccount in the Account pursuant to the provisions of subsection 3. If the
Executive Director determines that the amount of money remaining in the
county’s subaccount in the Account is greater, he or she shall first allocate
the money necessary for each local government and special district to receive
the base monthly allocation determined pursuant to subsection 2 and the State
Treasurer shall remit that money so allocated. The Executive Director shall
allocate any additional money in the county’s subaccount in the Account
pursuant to the provisions of subsection 4, 5 or 6, as appropriate.
8. The percentage changes in population
calculated pursuant to subsections 4 and 5 must:
(a) Except as otherwise provided in paragraph
(c), if the Bureau of the Census of the United States Department of Commerce
issues population totals that conflict with the totals certified by the
Governor pursuant to NRS 360.285, be an estimate of
the change in population for the calendar year, based upon the population
totals issued by the Bureau of the Census.
(b) If a new method of determining population is
established pursuant to NRS 360.283, be adjusted in
a manner that will result in the percentage change being based on population
determined pursuant to the new method for both the fiscal year in which the
allocation is made and the fiscal year immediately preceding the year in which
the allocation is made.
(c) If a local government files a formal appeal
with the Bureau of the Census concerning the population total of the local
government issued by the Bureau of the Census, be calculated using the
population total certified by the Governor pursuant to NRS
360.285 until the appeal is resolved. If additional money is allocated to
the local government because the population total certified by the Governor is
greater than the population total issued by the Bureau of the Census, the State
Treasurer shall deposit that additional money in a separate interest-bearing
account. Upon resolution of the appeal, if the population total finally
determined pursuant to the appeal is:
(1) Equal to or less than the population
total initially issued by the Bureau of the Census, the State Treasurer shall
transfer the total amount in the separate interest-bearing account, including
interest but excluding any administrative fees, to the Local Government Tax
Distribution Account for allocation among the local governments in the county
pursuant to subsection 4, 5 or 6, as appropriate.
(2) Greater than the population total
initially issued by the Bureau of the Census, the Executive Director shall
calculate the amount that would have been allocated to the local government
pursuant to subsection 4, 5 or 6, as appropriate, if the population total
finally determined pursuant to the appeal had been used and the State Treasurer
shall remit to the local government an amount equal to the difference between
the amount actually distributed and the amount calculated pursuant to this
subparagraph or the total amount in the separate interest-bearing account,
including interest but excluding any administrative fees, whichever is less.
9. On or before February 15 of each year,
the Executive Director shall provide to each local government, special district
and enterprise district a preliminary estimate of the revenue it will receive
from the Account for that fiscal year.
10. On or before March 15 of each year,
the Executive Director shall:
(a) Make an estimate of the receipts from each
tax included in the Account on an accrual basis for the next fiscal year in
accordance with generally accepted accounting principles, including an estimate
for each county of the receipts from each tax included in the Account; and
(b) Provide to each local government, special
district and enterprise district an estimate of the amount that local
government, special district or enterprise district would receive based upon
the estimate made pursuant to paragraph (a) and calculated pursuant to the
provisions of this section.
11. A local government, special district
or enterprise district may use the estimate provided by the Executive Director
pursuant to subsection 10 in the preparation of its budget.
(Added to NRS by 1997, 3279; A 1999, 10, 1092, 1096; 2001, 70, 1821; 2001
Special Session, 109, 112, 115, 118; 2003, 259, 1626, 1632; 2005, 7; 2009, 1210;
2013, 12,
3107)
NRS 360.695 Adjustment of allocation to local government or special district
after decrease in population and assessed valuation of taxable property.
1. If the population and assessed
valuation of the taxable property, except any assessed valuation attributable
to the net proceeds of minerals, within a local government or special district
has decreased in each of the 3 fiscal years immediately preceding the current
fiscal year, the Executive Director shall review the amount allocated to the
local government or special district from the Account pursuant to NRS 360.680, to determine whether to adjust the
allocation. The local government or special district may submit information to
assist the Executive Director in making a determination. If the Executive
Director determines that an adjustment to the allocation of the local
government or special district is necessary, the Executive Director shall
submit his or her findings on the matter to the Committee on Local Government
Finance.
2. The Committee on Local Government
Finance shall review the findings submitted by the Executive Director pursuant
to subsection 1. If the Committee determines that an adjustment to the amount
allocated to the local government or special district pursuant to NRS 360.680 is appropriate, the Committee shall submit
a recommendation to the Nevada Tax Commission that sets forth the amount of the
recommended adjustment. If the Committee determines that the adjustment is not
appropriate, that decision is not subject to review by the Nevada Tax
Commission.
3. The Nevada Tax Commission shall
schedule a public hearing within 30 days after the Committee on Local
Government Finance submits its recommendation. The Nevada Tax Commission shall
provide public notice of the hearing at least 10 days before the date on which
the hearing will be held. The Executive Director shall provide copies of all
documents relevant to the adjustment recommended by the Committee on Local
Government Finance to the governing body of each local government and special
district that is located in the same county as the local government or special
district that is subject to the recommended adjustment.
4. If, after the public hearing, the
Nevada Tax Commission determines that the recommended adjustment is
appropriate, it shall order the Executive Director to adjust the amount
allocated to the local government or special district pursuant to NRS 360.680.
(Added to NRS by 1999, 1091; A 2013, 3114)
NRS 360.698 Pledge of percentage of revenue to payment of bonds.
1. A local government or special district
which receives revenue pursuant to NRS 360.680, 360.690 and 360.700 may
pledge not more than 15 percent of that revenue to the payment of any general
obligation bond or revenue bond issued by the local government or special
district pursuant to chapter 350 of NRS.
2. Any revenue pledged pursuant to
subsection 1 for the payment of a general obligation bond issued by a local
government or special district pursuant to chapter
350 of NRS shall be deemed to be pledged revenue of the project for the
purposes of NRS 350.020.
3. For bonds issued pursuant to this
section before July 1, 1998, by a local government, special district or
enterprise district:
(a) A pledge of 15 percent of the revenue
distributed pursuant to NRS 360.680, 360.690 and 360.700 is
substituted for the pledge of 15 percent of the revenue distributed pursuant to
NRS 377.057, as that section existed on
January 1, 1997; and
(b) A local government, special district or
enterprise district shall increase the percentage specified in paragraph (a) to
the extent necessary to provide a pledge to those bonds that is equivalent to
the pledge of 15 percent of the amount that would have been received by that
local government, special district or enterprise district pursuant to NRS 377.057, as that section existed on
January 1, 1997.
(Added to NRS by 1991, 2327; A 1997, 3292; 2003, 1316)—(Substituted
in revision for NRS 377.080)
NRS 360.700 Guaranteed allocation from Account for tax proceeds pledged to
secure obligations. The Executive
Director shall ensure that each local government, special district or
enterprise district that:
1. Received, before July 1, 1998, any
portion of the proceeds of a tax which is included in the Account; and
2. Pledged a portion of the money
described in subsection 1 to secure the payment of bonds or other types of
obligations,
Ê receives an
amount at least equal to that amount which the local government, special
district or enterprise district would have received before July 1, 1998, that
is pledged to secure the payment of those bonds or other types of obligations.
(Added to NRS by 1997, 3281; A 1999, 13)
NRS 360.710 Determination of whether governmental entity is enterprise
district.
1. The Executive Director shall determine
whether a governmental entity is an enterprise district.
2. In determining whether a governmental
entity is an enterprise district, the Executive Director shall consider:
(a) Whether the governmental entity should
account for substantially all of its operations in an enterprise fund as
defined in NRS 354.517;
(b) The number and type of governmental services
that the governmental entity provides;
(c) Whether the governmental entity provides a
product or a service directly to a user of that product or service, including,
without limitation, water, sewerage, television and sanitation; and
(d) Any other factors the Executive Director
deems relevant.
(Added to NRS by 1997, 3281)
NRS 360.720 Enterprise districts prohibited from pledging revenue from
Account to secure obligations; qualifications of certain governmental entities
for allocations from Account.
1. An enterprise district shall not pledge
any portion of the revenues from any of the taxes included in the Account to
secure the payment of bonds or other obligations.
2. The Executive Director shall ensure
that a governmental entity created between July 1, 1996, and July 1, 1998, does
not receive money from the taxes included in the Account unless that
governmental entity provides police protection and at least two of the
following services:
(a) Fire protection;
(b) Construction, maintenance and repair of
roads; or
(c) Parks and recreation.
3. As used in this section:
(a) “Construction, maintenance and repair of
roads” has the meaning ascribed to it in NRS 360.740.
(b) “Fire protection” has the meaning ascribed to
it in NRS 360.740.
(c) “Parks and recreation” has the meaning
ascribed to it in NRS 360.740.
(d) “Police protection” has the meaning ascribed
to it in NRS 360.740.
(Added to NRS by 1997, 3282; A 1999, 13)
NRS 360.730 Establishment of alternative formula for distribution of taxes
in Account by cooperative agreement.
1. The governing bodies of two or more
local governments or special districts, or any combination thereof, may,
pursuant to the provisions of NRS 277.045,
enter into a cooperative agreement that sets forth an alternative formula for
the distribution of the taxes included in the Account to the local governments
or special districts which are parties to the agreement. The governing bodies
of each local government or special district that is a party to the agreement
must approve the alternative formula by majority vote.
2. If a person who is authorized to make
administrative decisions regarding cooperative agreements on behalf of a local
government or special district anticipates that the local government or special
district will enter into a cooperative agreement pursuant to subsection 1, a
notice of intent must be provided to the Department on or before March 1 of the
initial year of distribution that will be governed by the cooperative
agreement. The notice:
(a) May be submitted by the authorized person
without a vote of the governing body of the local government or special
district;
(b) Must be submitted on a form prescribed by the
Department and, to the extent possible, be accompanied by an explanation of the
provisions anticipated to be included in the cooperative agreement; and
(c) Is not binding on the local government or
special district on whose behalf it is submitted, and does not prevent the
local government or special district from negotiating or entering into a
cooperative agreement after March 1 of the initial year of distribution that
will be governed by the cooperative agreement.
3. The county clerk of a county in which a
local government or special district that is a party to a cooperative agreement
pursuant to subsection 1 is located shall transmit a copy of the cooperative
agreement to the Executive Director:
(a) Within 10 days after the agreement is
approved by each of the governing bodies of the local governments or special
districts that are parties to the agreement; and
(b) Not later than April 1 of the initial year of
distribution that will be governed by the cooperative agreement.
4. The governing bodies of two or more
local governments or special districts shall not enter into more than one
cooperative agreement pursuant to subsection 1 that involves the same local
governments or special districts.
5. If at least two cooperative agreements
exist among the local governments and special districts that are located in the
same county, the Executive Director shall ensure that the terms of those cooperative
agreements do not conflict.
6. Any local government or special
district that is not a party to a cooperative agreement pursuant to subsection
1 must continue to receive money from the Account pursuant to the provisions of
NRS 360.680 and 360.690.
7. The governing bodies of the local
governments and special districts that have entered into a cooperative
agreement pursuant to subsection 1 may, by majority vote, amend the terms of
the agreement. The governing bodies shall not amend the terms of a cooperative
agreement more than once during the first 2 years after the cooperative
agreement is effective and once every year thereafter, unless the Committee on
Local Government Finance approves the amendment. The provisions of this
subsection do not apply to any interlocal agreements for the consolidation of
governmental services entered into by local governments or special districts
pursuant to the provisions of NRS 277.080
to 277.180, inclusive, that do not
relate to the distribution of taxes included in the Account.
8. A cooperative agreement executed
pursuant to this section may not be terminated unless the governing body of
each local government or special district that is a party to a cooperative
agreement pursuant to subsection 1 agrees to terminate the agreement.
9. For each fiscal year the cooperative
agreement is in effect, the Executive Director shall continue to calculate the
amount each local government or special district that is a party to a
cooperative agreement pursuant to subsection 1 would receive pursuant to the
provisions of NRS 360.680 and 360.690.
10. If the governing bodies of the local
governments or special districts that are parties to a cooperative agreement
terminate the agreement pursuant to subsection 8, the Executive Director must
distribute to those local governments or special districts an amount equal to
the amount the local government or special district would have received
pursuant to the provisions of NRS 360.680 and 360.690 according to the calculations performed
pursuant to subsection 9.
(Added to NRS by 1997, 3282; A 1999, 13; 2011, 399; 2013, 18)
NRS 360.740 Request of newly created local government or special district
for allocation from Account.
1. The governing body of a local
government or special district that is created after July 1, 1998, and which
provides police protection and at least two of the following services:
(a) Fire protection;
(b) Construction, maintenance and repair of
roads; or
(c) Parks and recreation,
Ê may, by
majority vote, request the Nevada Tax Commission to direct the Executive
Director to allocate money from the Account to the local government or special
district pursuant to the provisions of NRS 360.680
and 360.690.
2. On or before December 31 of the year
immediately preceding the first fiscal year that the local government or
special district would receive money from the Account, a governing body that
submits a request pursuant to subsection 1 must:
(a) Submit the request to the Executive Director;
and
(b) Provide copies of the request and any
information it submits to the Executive Director in support of the request to
each local government and special district that:
(1) Receives money from the Account; and
(2) Is located within the same county.
3. The Executive Director shall review
each request submitted pursuant to subsection 1 and submit his or her findings
to the Committee on Local Government Finance. In reviewing the request, the
Executive Director shall:
(a) For the initial year of distribution,
establish an amount to be allocated to the new local government or special
district pursuant to the provisions of NRS 360.680
and 360.690. If the new local government or special
district will provide a service that was provided by another local government
or special district before the creation of the new local government or special district,
the amount allocated to the local government or special district which
previously provided the service must be decreased by the amount allocated to
the new local government or special district; and
(b) Consider:
(1) The effect of the distribution of
money in the Account, pursuant to the provisions of NRS
360.680 and 360.690, to the new local
government or special district on the amounts that the other local governments
and special districts that are located in the same county will receive from the
Account; and
(2) The comparison of the amount
established to be allocated pursuant to the provisions of NRS 360.680 and 360.690
for the new local government or special district to the amounts allocated to
the other local governments and special districts that are located in the same
county.
4. The Committee on Local Government
Finance shall review the findings submitted by the Executive Director pursuant
to subsection 3. If the Committee determines that the distribution of money in
the Account to the new local government or special district is appropriate, it
shall submit a recommendation to the Nevada Tax Commission. If the Committee
determines that the distribution is not appropriate, that decision is not
subject to review by the Nevada Tax Commission.
5. The Nevada Tax Commission shall
schedule a public hearing within 30 days after the Committee on Local
Government Finance submits its recommendation. The Nevada Tax Commission shall
provide public notice of the hearing at least 10 days before the date on which
the hearing will be held. The Executive Director shall provide copies of all
documents relevant to the recommendation of the Committee on Local Government
Finance to the governing body of each local government and special district that
is located in the same county as the new local government or special district.
6. If, after the public hearing, the
Nevada Tax Commission determines that the recommendation of the Committee on
Local Government Finance is appropriate, it shall order the Executive Director
to distribute money in the Account to the new local government or special
district pursuant to the provisions of NRS 360.680
and 360.690.
7. For the purposes of this section, the
local government or special district may enter into an interlocal agreement
with another governmental entity for the provision of the services set forth in
subsection 1 if that local government or special district compensates the
governmental entity that provides the services in an amount equal to the value
of those services.
8. As used in this section:
(a) “Construction, maintenance and repair of
roads” includes the acquisition, operation or use of any material, equipment or
facility that is used exclusively for the construction, maintenance or repair
of a road and that is necessary for the safe and efficient use of the road
except alleys and pathways for bicycles that are separate from the roadway and,
including, without limitation:
(1) Grades or regrades;
(2) Gravel;
(3) Oiling;
(4) Surfacing;
(5) Macadamizing;
(6) Paving;
(7) Cleaning;
(8) Sanding or snow removal;
(9) Crosswalks;
(10) Sidewalks;
(11) Culverts;
(12) Catch basins;
(13) Drains;
(14) Sewers;
(15) Manholes;
(16) Inlets;
(17) Outlets;
(18) Retaining walls;
(19) Bridges;
(20) Overpasses;
(21) Tunnels;
(22) Underpasses;
(23) Approaches;
(24) Sprinkling facilities;
(25) Artificial lights and lighting
equipment;
(26) Parkways;
(27) Fences or barriers that control
access to the road;
(28) Control of vegetation;
(29) Rights-of-way;
(30) Grade separators;
(31) Traffic separators;
(32) Devices and signs for control of
traffic;
(33) Facilities for personnel who
construct, maintain or repair roads; and
(34) Facilities for the storage of
equipment or materials used to construct, maintain or repair roads.
(b) “Fire protection” includes the provision of
services related to:
(1) The prevention and suppression of
fire; and
(2) Rescue,
Ê and the
acquisition and maintenance of the equipment necessary to provide those
services.
(c) “Parks and recreation” includes the
employment by the local government or special district, on a permanent and
full-time basis, of persons who administer and maintain recreational facilities
and parks. “Parks and recreation” does not include the construction or
maintenance of roadside parks or rest areas that are constructed or maintained
by the local government or special district as part of the construction,
maintenance and repair of roads.
(d) “Police protection” includes the employment
by the local government or special district, on a permanent and full-time
basis, of at least three persons whose primary functions specifically include:
(1) Routine patrol;
(2) Criminal investigations;
(3) Enforcement of traffic laws; and
(4) Investigation of motor vehicle
accidents.
(Added to NRS by 1997, 3283; A 1999, 15)
ABATEMENT OF TAXES ON BUSINESS
NRS 360.750 Partial abatement of certain taxes imposed on new or expanded
businesses: Powers and duties of Office of Economic Development, Nevada Tax
Commission, applicant for abatement, business approved for abatement and county
treasurer. [Effective through June 30, 2032.]
1. A person who intends to locate or
expand a business in this State may apply to the Office of Economic Development
pursuant to this section for a partial abatement of one or more of the taxes
imposed on the new or expanded business pursuant to chapter 361, 363B
or 374 of NRS.
2. The Office of Economic Development
shall approve an application for a partial abatement pursuant to this section
if the Office makes the following determinations:
(a) The business is consistent with:
(1) The State Plan for Economic
Development developed by the Executive Director of the Office of Economic
Development pursuant to subsection 2 of NRS
231.053; and
(2) Any guidelines adopted by the
Executive Director of the Office to implement the State Plan for Economic
Development.
(b) The applicant has executed an agreement with
the Office which must:
(1) Comply with the requirements of NRS 360.755;
(2) State that the business will, after
the date on which the abatement becomes effective, continue in operation in
this State for a period specified by the Office, which must be at least 5
years, and will continue to meet the eligibility requirements set forth in this
subsection; and
(3) Bind the successors in interest of the
business for the specified period.
(c) The business is registered pursuant to the
laws of this State or the applicant commits to obtain a valid business license
and all other permits required by the county, city or town in which the
business operates.
(d) Except as otherwise provided in NRS 361.0687, if the business is a new
business in a county whose population is 100,000 or more or a city whose
population is 60,000 or more, the business meets at least two of the following
requirements:
(1) The business will have 50 or more
full-time employees on the payroll of the business by the fourth calendar
quarter following the calendar quarter in which the abatement becomes effective
who will be employed at the location of the business in that county or city
until at least the date which is 5 years after the date on which the abatement
becomes effective.
(2) Establishing the business will require
the business to make, not later than the date which is 2 years after the date
on which the abatement becomes effective, a capital investment of at least
$1,000,000 in this State in capital assets that will be retained at the
location of the business in that county or city until at least the date which
is 5 years after the date on which the abatement becomes effective.
(3) The average hourly wage that will be
paid by the new business to its employees in this State is at least 100 percent
of the average statewide hourly wage as established by the Employment Security
Division of the Department of Employment, Training and Rehabilitation on July 1
of each fiscal year and:
(I) The business will, by the fourth
calendar quarter following the calendar quarter in which the abatement becomes
effective, provide a health insurance plan for all employees that includes an
option for health insurance coverage for dependents of the employees; and
(II) The cost to the business for
the health care benefits the business provides to its employees in this State
will meet the minimum requirements for health care benefits established by the
Office by regulation pursuant to subsection 8.
(e) Except as otherwise provided in NRS 361.0687, if the business is a new
business in a county whose population is less than 100,000 or a city whose
population is less than 60,000, the business meets at least two of the
following requirements:
(1) The business will have 10 or more
full-time employees on the payroll of the business by the fourth calendar
quarter following the calendar quarter in which the abatement becomes effective
who will be employed at the location of the business in that county or city
until at least the date which is 5 years after the date on which the abatement
becomes effective.
(2) Establishing the business will require
the business to make, not later than the date which is 2 years after the date
on which the abatement becomes effective, a capital investment of at least
$250,000 in this State in capital assets that will be retained at the location
of the business in that county or city until at least the date which is 5 years
after the date on which the abatement becomes effective.
(3) The average hourly wage that will be
paid by the new business to its employees in this State is at least 100 percent
of the average statewide hourly wage or the average countywide hourly wage,
whichever is less, as established by the Employment Security Division of the
Department of Employment, Training and Rehabilitation on July 1 of each fiscal
year and:
(I) The business will, by the fourth
calendar quarter following the calendar quarter in which the abatement becomes
effective, provide a health insurance plan for all employees that includes an
option for health insurance coverage for dependents of the employees; and
(II) The cost to the business for
the health care benefits the business provides to its employees in this State
will meet the minimum requirements for health care benefits established by the
Office by regulation pursuant to subsection 8.
(f) If the business is an existing business, the
business meets at least two of the following requirements:
(1) For a business in:
(I) A county whose population is
100,000 or more or a city whose population is 60,000 or more, the business
will, by the fourth calendar quarter following the calendar quarter in which
the abatement becomes effective, increase the number of employees on its
payroll in that county or city by 10 percent more than it employed in the
fiscal year immediately preceding the fiscal year in which the abatement
becomes effective or by twenty-five employees, whichever is greater, who will
be employed at the location of the business in that county or city until at
least the date which is 5 years after the date on which the abatement becomes
effective; or
(II) A county whose population is
less than 100,000 or a city whose population is less than 60,000, the business
will, by the fourth calendar quarter following the calendar quarter in which
the abatement becomes effective, increase the number of employees on its
payroll in that county or city by 10 percent more than it employed in the
fiscal year immediately preceding the fiscal year in which the abatement
becomes effective or by six employees, whichever is greater, who will be
employed at the location of the business in that county or city until at least
the date which is 5 years after the date on which the abatement becomes
effective.
(2) The business will expand by making a
capital investment in this State, not later than the date which is 2 years
after the date on which the abatement becomes effective, in an amount equal to
at least 20 percent of the value of the tangible property possessed by the
business in the fiscal year immediately preceding the fiscal year in which the
abatement becomes effective, and the capital investment will be in capital
assets that will be retained at the location of the business in that county or
city until at least the date which is 5 years after the date on which the
abatement becomes effective. The determination of the value of the tangible
property possessed by the business in the immediately preceding fiscal year
must be made by the:
(I) County assessor of the county in
which the business will expand, if the business is locally assessed; or
(II) Department, if the business is
centrally assessed.
(3) The average hourly wage that will be
paid by the existing business to its new employees in this State is at least
the amount of the average hourly wage required to be paid by businesses
pursuant to subparagraph (2) of either paragraph (a) or (b) of subsection 2 of NRS 361.0687, whichever is applicable,
and:
(I) The business will, by the fourth
calendar quarter following the calendar quarter in which the abatement becomes
effective, provide a health insurance plan for all new employees that includes
an option for health insurance coverage for dependents of the employees; and
(II) The cost to the business for
the health care benefits the business provides to its new employees in this
State will meet the minimum requirements for health care benefits established
by the Office by regulation pursuant to subsection 8.
3. Notwithstanding the provisions of
subsection 2, the Office of Economic Development:
(a) Shall not consider an application for a
partial abatement pursuant to this section unless the Office has requested a
letter of acknowledgment of the request for the abatement from any affected
county, school district, city or town.
(b) Shall consider the level of health care
benefits provided by the business to its employees, the projected economic
impact of the business and the projected tax revenue of the business after
deducting projected revenue from the abated taxes.
(c) May, if the Office determines that such
action is necessary:
(1) Approve an application for a partial
abatement pursuant to this section by a business that does not meet the
requirements set forth in paragraph (d), (e) or (f) of subsection 2;
(2) Make the requirements set forth in
paragraph (d), (e) or (f) of subsection 2 more stringent; or
(3) Add additional requirements that a
business must meet to qualify for a partial abatement pursuant to this section.
4. If the Office of Economic Development
approves an application for a partial abatement pursuant to this section, the
Office shall immediately forward a certificate of eligibility for the abatement
to:
(a) The Department;
(b) The Nevada Tax Commission; and
(c) If the partial abatement is from the property
tax imposed pursuant to chapter 361 of NRS,
the county treasurer.
5. An applicant for a partial abatement
pursuant to this section or an existing business whose partial abatement is in
effect shall, upon the request of the Executive Director of the Office of
Economic Development, furnish the Executive Director with copies of all records
necessary to verify that the applicant meets the requirements of subsection 2.
6. If a business whose partial abatement
has been approved pursuant to this section and is in effect ceases:
(a) To meet the requirements set forth in
subsection 2; or
(b) Operation before the time specified in the
agreement described in paragraph (b) of subsection 2,
Ê the business
shall repay to the Department or, if the partial abatement was from the
property tax imposed pursuant to chapter 361
of NRS, to the county treasurer, the amount of the exemption that was allowed
pursuant to this section before the failure of the business to comply unless
the Nevada Tax Commission determines that the business has substantially complied
with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320,
the business shall, in addition to the amount of the exemption required to be
paid pursuant to this subsection, pay interest on the amount due at the rate
most recently established pursuant to NRS
99.040 for each month, or portion thereof, from the last day of the month
following the period for which the payment would have been made had the partial
abatement not been approved until the date of payment of the tax.
7. A county treasurer:
(a) Shall deposit any money that he or she
receives pursuant to subsection 6 in one or more of the funds established by a
local government of the county pursuant to NRS
354.6113 or 354.6115; and
(b) May use the money deposited pursuant to
paragraph (a) only for the purposes authorized by NRS 354.6113 and 354.6115.
8. The Office of Economic Development:
(a) Shall adopt regulations relating to the
minimum level of health care benefits that a business must provide to its
employees; and
(b) May adopt such other regulations as the
Office of Economic Development determines to be necessary to carry out the
provisions of this section and NRS 360.755.
9. The Nevada Tax Commission:
(a) Shall adopt regulations regarding:
(1) The capital investment that a new
business must make to meet the requirement set forth in paragraph (d) or (e) of
subsection 2; and
(2) Any security that a business is
required to post to qualify for a partial abatement pursuant to this section.
(b) May adopt such other regulations as the
Nevada Tax Commission determines to be necessary to carry out the provisions of
this section and NRS 360.755.
10. An applicant for a partial abatement
pursuant to this section who is aggrieved by a final decision of the Office of
Economic Development may petition for judicial review in the manner provided in
chapter 233B of NRS.
(Added to NRS by 1999, 1740; A 1999, 3116; 2001, 1824, 1980; 2003, 78, 83, 2920; 2003,
20th Special Session, 161, 164; 2005, 1510; 2007, 2860, 2989; 2009, 2541;
2011, 3461;
2013, 574,
2806; 2013, 27th
Special Session, 10)
NRS 360.750 Partial abatement of
certain taxes imposed on new or expanded businesses: Powers and duties of
Office of Economic Development, Nevada Tax Commission, applicant for abatement,
business approved for abatement and county treasurer. [Effective July 1, 2032.]
1. A person who intends to locate or
expand a business in this State may apply to the Office of Economic Development
pursuant to this section for a partial abatement of one or more of the taxes
imposed on the new or expanded business pursuant to chapter 361, 363B
or 374 of NRS.
2. The Office of Economic Development
shall approve an application for a partial abatement pursuant to this section
if the Office makes the following determinations:
(a) The business is consistent with:
(1) The State Plan for Economic
Development developed by the Executive Director of the Office of Economic
Development pursuant to subsection 2 of NRS
231.053; and
(2) Any guidelines adopted by the
Executive Director of the Office to implement the State Plan for Economic
Development.
(b) The applicant has executed an agreement with
the Office which must:
(1) Comply with the requirements of NRS 360.755;
(2) State that the business will, after
the date on which the abatement becomes effective, continue in operation in
this State for a period specified by the Office, which must be at least 5
years, and will continue to meet the eligibility requirements set forth in this
subsection; and
(3) Bind the successors in interest of the
business for the specified period.
(c) The business is registered pursuant to the
laws of this State or the applicant commits to obtain a valid business license
and all other permits required by the county, city or town in which the
business operates.
(d) Except as otherwise provided in NRS 361.0687, if the business is a new
business in a county whose population is 100,000 or more or a city whose
population is 60,000 or more, the business meets at least two of the following
requirements:
(1) The business will have 75 or more
full-time employees on the payroll of the business by the fourth quarter that
it is in operation.
(2) Establishing the business will require
the business to make a capital investment of at least $1,000,000 in this State.
(3) The average hourly wage that will be
paid by the new business to its employees in this State is at least 100 percent
of the average statewide hourly wage as established by the Employment Security
Division of the Department of Employment, Training and Rehabilitation on July 1
of each fiscal year and:
(I) The business will provide a
health insurance plan for all employees that includes an option for health
insurance coverage for dependents of the employees; and
(II) The cost to the business for
the health care benefits the business provides to its employees in this State
will meet the minimum requirements for health care benefits established by the
Office by regulation pursuant to subsection 8.
(e) Except as otherwise provided in NRS 361.0687, if the business is a new
business in a county whose population is less than 100,000 or a city whose
population is less than 60,000, the business meets at least two of the
following requirements:
(1) The business will have 15 or more
full-time employees on the payroll of the business by the fourth quarter that
it is in operation.
(2) Establishing the business will require
the business to make a capital investment of at least $250,000 in this State.
(3) The average hourly wage that will be
paid by the new business to its employees in this State is at least 100 percent
of the average statewide hourly wage or the average countywide hourly wage,
whichever is less, as established by the Employment Security Division of the
Department of Employment, Training and Rehabilitation on July 1 of each fiscal
year and:
(I) The business will provide a
health insurance plan for all employees that includes an option for health
insurance coverage for dependents of the employees; and
(II) The cost to the business for
the health care benefits the business provides to its employees in this State
will meet the minimum requirements for health care benefits established by the
Office by regulation pursuant to subsection 8.
(f) If the business is an existing business, the
business meets at least two of the following requirements:
(1) The business will increase the number
of employees on its payroll by 10 percent more than it employed in the
immediately preceding fiscal year or by six employees, whichever is greater.
(2) The business will expand by making a
capital investment in this State in an amount equal to at least 20 percent of
the value of the tangible property possessed by the business in the immediately
preceding fiscal year. The determination of the value of the tangible property
possessed by the business in the immediately preceding fiscal year must be made
by the:
(I) County assessor of the county in
which the business will expand, if the business is locally assessed; or
(II) Department, if the business is
centrally assessed.
(3) The average hourly wage that will be
paid by the existing business to its new employees in this State is at least
the amount of the average hourly wage required to be paid by businesses
pursuant to subparagraph (2) of either paragraph (a) or (b) of subsection 2 of NRS 361.0687, whichever is applicable,
and:
(I) The business will provide a
health insurance plan for all new employees that includes an option for health
insurance coverage for dependents of the employees; and
(II) The cost to the business for
the health care benefits the business provides to its new employees in this
State will meet the minimum requirements for health care benefits established
by the Office by regulation pursuant to subsection 8.
3. Notwithstanding the provisions of
subsection 2, the Office of Economic Development:
(a) Shall not consider an application for a
partial abatement pursuant to this section unless the Office has requested a
letter of acknowledgment of the request for the abatement from any affected county,
school district, city or town.
(b) Shall consider the level of health care
benefits provided by the business to its employees, the projected economic
impact of the business and the projected tax revenue of the business after
deducting projected revenue from the abated taxes.
(c) May, if the Office determines that such
action is necessary:
(1) Approve an application for a partial
abatement pursuant to this section by a business that does not meet the
requirements set forth in paragraph (d), (e) or (f) of subsection 2;
(2) Make the requirements set forth in
paragraph (d), (e) or (f) of subsection 2 more stringent; or
(3) Add additional requirements that a
business must meet to qualify for a partial abatement pursuant to this section.
4. If the Office of Economic Development
approves an application for a partial abatement pursuant to this section, the
Office shall immediately forward a certificate of eligibility for the abatement
to:
(a) The Department;
(b) The Nevada Tax Commission; and
(c) If the partial abatement is from the property
tax imposed pursuant to chapter 361 of NRS,
the county treasurer.
5. An applicant for a partial abatement
pursuant to this section or an existing business whose partial abatement is in
effect shall, upon the request of the Executive Director of the Office of
Economic Development, furnish the Executive Director with copies of all records
necessary to verify that the applicant meets the requirements of subsection 2.
6. If a business whose partial abatement
has been approved pursuant to this section and is in effect ceases:
(a) To meet the requirements set forth in
subsection 2; or
(b) Operation before the time specified in the
agreement described in paragraph (b) of subsection 2,
Ê the business
shall repay to the Department or, if the partial abatement was from the
property tax imposed pursuant to chapter 361
of NRS, to the county treasurer, the amount of the exemption that was allowed
pursuant to this section before the failure of the business to comply unless
the Nevada Tax Commission determines that the business has substantially
complied with the requirements of this section. Except as otherwise provided in
NRS 360.232 and 360.320,
the business shall, in addition to the amount of the exemption required to be
paid pursuant to this subsection, pay interest on the amount due at the rate
most recently established pursuant to NRS
99.040 for each month, or portion thereof, from the last day of the month following
the period for which the payment would have been made had the partial abatement
not been approved until the date of payment of the tax.
7. A county treasurer:
(a) Shall deposit any money that he or she
receives pursuant to subsection 6 in one or more of the funds established by a
local government of the county pursuant to NRS
354.6113 or 354.6115; and
(b) May use the money deposited pursuant to
paragraph (a) only for the purposes authorized by NRS 354.6113 and 354.6115.
8. The Office of Economic Development:
(a) Shall adopt regulations relating to the
minimum level of health care benefits that a business must provide to its
employees; and
(b) May adopt such other regulations as the
Office of Economic Development determines to be necessary to carry out the
provisions of this section and NRS 360.755.
9. The Nevada Tax Commission:
(a) Shall adopt regulations regarding:
(1) The capital investment that a new
business must make to meet the requirement set forth in paragraph (d) or (e) of
subsection 2; and
(2) Any security that a business is
required to post to qualify for a partial abatement pursuant to this section.
(b) May adopt such other regulations as the Nevada
Tax Commission determines to be necessary to carry out the provisions of this
section and NRS 360.755.
10. An applicant for a partial abatement
pursuant to this section who is aggrieved by a final decision of the Office of
Economic Development may petition for judicial review in the manner provided in
chapter 233B of NRS.
(Added to NRS by 1999, 1740; A 1999, 3116; 2001, 1824, 1980; 2003, 78, 83, 2920; 2003,
20th Special Session, 161, 164; 2005, 1510; 2007, 2860, 2989; 2009, 2541;
2011, 3461;
2013, 574,
2806; 2013, 27th
Special Session, 7, 10,
effective July 1, 2032)
NRS 360.752 Partial abatement of property taxes imposed on new or expanded
business making capital investment in certain institutions of higher education:
Powers and duties of Office of Economic Development, Nevada Tax Commission,
applicant for abatement, business approved for abatement and county treasurer.
[Effective through June 30, 2023.]
1. A person who intends to locate or
expand a business in this State may apply to the Office of Economic Development
pursuant to this section for a partial abatement of the tax imposed on the new
or expanded business pursuant to chapter 361
of NRS.
2. The Office of Economic Development
shall approve an application for a partial abatement pursuant to this section
if the Office makes the following determinations:
(a) The business is in one or more of the
industry sectors for economic development promoted, identified or otherwise
approved by the Governor’s Workforce Investment Board described in NRS 232.935.
(b) The business is consistent with:
(1) The State Plan for Economic
Development developed by the Executive Director of the Office of Economic
Development pursuant to subsection 2 of NRS
231.053; and
(2) Any guidelines adopted by the
Executive Director of the Office to implement the State Plan for Economic
Development.
(c) The applicant has executed an agreement with
the Office which must:
(1) Comply with the requirements of NRS 360.755;
(2) Require the business to submit to the
Department the reports required by paragraph (c) of subsection 1 of NRS 218D.355;
(3) State the agreed terms of the partial
abatement, which must comply with the requirements of subsection 4;
(4) State that the business will, after
the date on which a certificate of eligibility for the abatement is issued
pursuant to subsection 5, continue in operation in this State for a period
specified by the Office, which must be at least 5 years, and will continue to
meet the eligibility requirements set forth in this subsection; and
(5) Bind the successors in interest of the
business for the specified period.
(d) The business is registered pursuant to the
laws of this State or the applicant commits to obtain a valid business license
and all other permits required by the county, city or town in which the
business operates.
(e) The business does not receive:
(1) Any funding from a governmental
entity, other than any private activity bonds as defined in 26 U.S.C. § 141; or
(2) Any real or personal property from a
governmental entity at no cost or at a reduced cost.
(f) The business meets the following
requirements:
(1) The business makes a capital
investment of at least $1,000,000 in a program of the University of Nevada,
Reno, the University of Nevada, Las Vegas, or the Desert Research Institute to
be used in support of research, development or training related to the field of
endeavor of the business.
(2) The business will employ 15 or more
full-time employees for the duration of the abatement.
(3) The business will employ two or more
graduate students from the program in which the capital investment is made on a
part-time basis during years 2 through 5, inclusive, of the abatement.
(4) The average hourly wage that will be
paid by the business to its employees in this State is at least 100 percent of
the average statewide hourly wage or the average countywide hourly wage,
whichever is less, as established by the Employment Security Division of the
Department of Employment, Training and Rehabilitation on July 1 of each fiscal
year and:
(I) The business will provide a
health insurance plan for all full-time employees that includes an option for
health insurance coverage for dependents of those employees, or will abide by
all applicable provisions of the Patient Protection and Affordable Care Act,
Public Law 111-148, or both; and
(II) The cost to the business for
the benefits the business provides to its employees in this State will meet the
minimum requirements for benefits established by the Office by regulation
pursuant to subsection 9.
(5) The business submits with its
application for a partial abatement:
(I) A letter of support from the
institution in which the capital investment is made, which is signed by the
chief administrative officer of the institution and the director or chair of
the program or the appropriate department, and which includes, without limitation,
a summary of the financial and other resources the business will provide to the
program and an agreement that the institution will provide to the Office
periodic reports, at such times and containing such information as the Office
may require, regarding the use of those resources; and
(II) A letter of support which is
signed by the chair of the board of directors of the regional economic
development authority within whose jurisdiction the institution is located and
which includes, without limitation, a summary of the role the business will
play in diversifying the economy and, if applicable, in achieving the broader
goals of the regional economic development authority for economic development
and diversification.
(g) In lieu of meeting the requirements of
paragraph (f), the business meets the following requirements:
(1) The business makes a capital
investment of at least $500,000 in the Nevada State College or an institution
of the Nevada System of Higher Education other than those set forth in
subparagraph (1) of paragraph (f), to be used in support of college
certification or in support of research or training related to the field of
endeavor of the business.
(2) The business will employ 15 or more
full-time employees for the duration of the abatement.
(3) The business will employ two or more
students from the college or institution in which the capital investment is
made on a full-time basis during years 2 through 5, inclusive, of the
abatement.
(4) The average hourly wage that will be paid
by the business to its employees in this State is at least 100 percent of the
average statewide hourly wage or the average countywide hourly wage, whichever
is less, as established by the Employment Security Division of the Department
of Employment, Training and Rehabilitation on July 1 of each fiscal year and:
(I) The business will provide a
health insurance plan for all full-time employees that includes an option for
health insurance coverage for dependents of those employees, or will abide by
all applicable provisions of the Patient Protection and Affordable Care Act,
Public Law 111-148, or both; and
(II) The cost to the business for
the benefits the business provides to its employees in this State will meet the
minimum requirements for benefits established by the Office by regulation
pursuant to subsection 9.
(5) The business submits with its
application for a partial abatement:
(I) A letter of support from the
college or institution in which the capital investment is made, which is signed
by the chief administrative officer of the college or institution and which
includes, without limitation, a summary of the financial and other resources
the business will provide to the program and an agreement that the college or
institution will provide to the Office periodic reports, at such times and
containing such information as the Office may require, regarding the use of
those resources; and
(II) A letter of support which is
signed by the chair of the board of directors of the regional economic development
authority within whose jurisdiction the college or institution is located and
which includes, without limitation, a summary of the role the business will
play in diversifying the economy and, if applicable, in achieving the broader
goals of the regional economic development authority for economic development
and diversification.
3. Notwithstanding the provisions of
subsection 2, the Office of Economic Development:
(a) Shall furnish to the board of county
commissioners of each affected county a copy of each application for a partial
abatement pursuant to this section.
(b) Shall not consider an application for a
partial abatement pursuant to this section unless the Office has requested a
letter of acknowledgment of the request for the abatement from any affected
county, school district, city or town.
(c) Shall not approve an application for a
partial abatement pursuant to this section unless the abatement is approved or
deemed approved as described in this paragraph. The board of county commissioners
of each affected county must approve or deny the application not later than 30
days after the board of county commissioners receives a copy of the application
as described in paragraph (a). If the board of county commissioners does not
approve or deny the application within 30 days after the board of county
commissioners receives a copy of the application, the application shall be
deemed approved.
(d) May, if the Office determines that such
action is necessary add additional requirements that a business must meet to
qualify for a partial abatement pursuant to this section.
4. If the Office of Economic Development
approves an application for a partial abatement pursuant to this section:
(a) The total amount of the abatement must not
exceed;
(1) Fifty percent of the amount of the
taxes imposed on the personal property of the business pursuant to chapter 361 of NRS during the period of the
abatement; or
(2) Fifty percent of the amount of the
capital investment by the business,
Ê whichever
amount is less;
(b) The duration of the abatement must be for 5
years; and
(c) The abatement applies only to the business
for which the abatement was approved pursuant to this section and the property used
in connection with that business.
5. If the Office of Economic Development
approves an application for a partial abatement pursuant to this section, the
Office shall immediately forward a certificate of eligibility for the abatement
to:
(a) The Department;
(b) The Nevada Tax Commission; and
(c) If the partial abatement is from the property
tax imposed pursuant to chapter 361 of NRS,
the county treasurer of the county in which the business will be located.
6. An applicant for a partial abatement
pursuant to this section or an existing business whose partial abatement is in
effect shall, upon the request of the Executive Director of the Office of
Economic Development, furnish the Executive Director with copies of all records
necessary to verify that the applicant meets the requirements of subsection 2.
7. If a business whose partial abatement
has been approved pursuant to this section and is in effect ceases to meet the
requirements set forth in subsection 2 or ceases operation before the time
specified in the agreement described in paragraph (c) of subsection 2:
(a) The business shall repay to the county
treasurer the amount of the exemption that was allowed pursuant to this section
before the failure of the business to comply unless the Nevada Tax Commission
determines that the business has substantially complied with the requirements
of this section. Except as otherwise provided in NRS
360.232 and 360.320, the business shall, in
addition to the amount of the exemption required to be paid pursuant to this
subsection, pay interest on the amount due at the rate most recently
established pursuant to NRS 99.040 for
each month, or portion thereof, from the last day of the month following the
period for which the payment would have been made had the partial abatement not
been approved until the date of payment of the tax.
(b) The applicable institution of higher
education is entitled to keep the entire capital investment made by the
business in that institution.
8. A county treasurer:
(a) Shall deposit any money that he or she
receives pursuant to subsection 7 in one or more of the funds established by a
local government of the county pursuant to NRS
354.6113 or 354.6115; and
(b) May use the money deposited pursuant to
paragraph (a) only for the purposes authorized by NRS 354.6113 and 354.6115.
9. The Office of Economic Development:
(a) Shall adopt regulations relating to the
minimum level of benefits that a business must provide to its employees to
qualify for a partial abatement pursuant to this section; and
(b) May adopt such other regulations as the
Office determines to be necessary to carry out the provisions of this section.
10. The Nevada Tax Commission:
(a) Shall adopt regulations regarding any
security that a business is required to post to qualify for a partial abatement
pursuant to this section; and
(b) May adopt such other regulations as the
Nevada Tax Commission determines to be necessary to carry out the provisions of
this section.
11. An applicant for a partial abatement
pursuant to this section who is aggrieved by a final decision of the Office of
Economic Development may petition for judicial review in the manner provided in
chapter 233B of NRS.
12. Except as otherwise provided in this
subsection, as used in this section, “capital investment” includes, without
limitation, an investment of real or personal property, money or other assets
by a business in an institution of the Nevada System of Higher Education. The
Office of Economic Development may, by regulation, specify the types of real or
personal property or assets that are included within the definition of “capital
investment.”
(Added to NRS by 2013, 2802)
NRS 360.755 Abatement of certain taxes imposed on new or expanded
businesses: Agreement to allow audits of business by Department; disclosure of
information in audit report; protection of certain information from disclosure.
[Effective through June 30, 2023.]
1. If the Office of Economic Development
approves an application by a business for an abatement of taxes pursuant to NRS 360.950 or a partial abatement pursuant to NRS 360.750 or 360.752,
the agreement with the Office must provide that the business:
(a) Agrees to allow the Department to conduct
audits of the business to determine whether the business is in full compliance
with the requirements for the abatement or partial abatement; and
(b) Consents to the disclosure of the audit
reports in the manner set forth in this section.
2. If the Department conducts an audit of
the business to determine whether the business is in full compliance with the
requirements for the abatement or partial abatement, the Department shall, upon
request, provide the audit report to the Office of Economic Development.
3. Until the business has exhausted all
appeals to the Department and the Nevada Tax Commission relating to the audit,
the information contained in the audit report provided to the Office of
Economic Development:
(a) Is confidential proprietary information of
the business;
(b) Is not a public record; and
(c) Must not be disclosed to any person who is
not an officer or employee of the Office of Economic Development unless the
business consents to the disclosure.
4. After the business has exhausted all
appeals to the Department and the Nevada Tax Commission relating to the audit:
(a) The audit report provided to the Office of
Economic Development is a public record; and
(b) Upon request by any person, the Executive
Director of the Office of Economic Development shall disclose the audit report
to the person who made the request, except for any information in the audit
report that is protected from disclosure pursuant to subsection 5.
5. Before the Executive Director of the
Office of Economic Development discloses the audit report to the public, the
business may submit a request to the Executive Director to protect from
disclosure any information in the audit report which, under generally accepted
business practices, would be considered a trade secret or other confidential
proprietary information of the business. After consulting with the business,
the Executive Director shall determine whether to protect the information from
disclosure. The decision of the Executive Director is final and is not subject
to judicial review. If the Executive Director determines to protect the
information from disclosure, the protected information:
(a) Is confidential proprietary information of
the business;
(b) Is not a public record;
(c) Must be redacted by the Executive Director
from any audit report that is disclosed to the public; and
(d) Must not be disclosed to any person who is
not an officer or employee of the Office of Economic Development unless the
business consents to the disclosure.
(Added to NRS by 2007, 2859, 2988; A 2011, 3465;
2013, 2810;
2014, 28th Special Session, 22)
NRS 360.755 Abatement of certain
taxes imposed on new or expanded businesses: Agreement to allow audits of
business by Department; disclosure of information in audit report; protection
of certain information from disclosure. [Effective July 1, 2023, through June
30, 2036.]
1. If the Office of Economic Development approves
an application by a business for an abatement of taxes pursuant to NRS 360.950 or a partial abatement pursuant to NRS 360.750, the agreement with the Office must
provide that the business:
(a) Agrees to allow the Department to conduct
audits of the business to determine whether the business is in full compliance
with the requirements for the abatement or partial abatement; and
(b) Consents to the disclosure of the audit
reports in the manner set forth in this section.
2. If the Department conducts an audit of
the business to determine whether the business is in full compliance with the
requirements for the abatement or partial abatement, the Department shall, upon
request, provide the audit report to the Office of Economic Development.
3. Until the business has exhausted all
appeals to the Department and the Nevada Tax Commission relating to the audit,
the information contained in the audit report provided to the Office of
Economic Development:
(a) Is confidential proprietary information of
the business;
(b) Is not a public record; and
(c) Must not be disclosed to any person who is
not an officer or employee of the Office of Economic Development unless the
business consents to the disclosure.
4. After the business has exhausted all
appeals to the Department and the Nevada Tax Commission relating to the audit:
(a) The audit report provided to the Office of
Economic Development is a public record; and
(b) Upon request by any person, the Executive
Director of the Office of Economic Development shall disclose the audit report
to the person who made the request, except for any information in the audit
report that is protected from disclosure pursuant to subsection 5.
5. Before the Executive Director of the
Office of Economic Development discloses the audit report to the public, the
business may submit a request to the Executive Director to protect from
disclosure any information in the audit report which, under generally accepted
business practices, would be considered a trade secret or other confidential
proprietary information of the business. After consulting with the business,
the Executive Director shall determine whether to protect the information from
disclosure. The decision of the Executive Director is final and is not subject
to judicial review. If the Executive Director determines to protect the
information from disclosure, the protected information:
(a) Is confidential proprietary information of
the business;
(b) Is not a public record;
(c) Must be redacted by the Executive Director
from any audit report that is disclosed to the public; and
(d) Must not be disclosed to any person who is
not an officer or employee of the Office of Economic Development unless the
business consents to the disclosure.
(Added to NRS by 2007, 2859, 2988; A 2011, 3465;
2013, 2810;
2014, 28th Special Session, 22, effective July 1, 2023)
NRS 360.755 Partial abatement of
certain taxes imposed on new or expanded businesses: Agreement to allow audits
of business by Department; disclosure of information in audit report;
protection of certain information from disclosure. [Effective July 1, 2036.]
1. If the Office of Economic Development
approves an application by a business for a partial abatement pursuant to NRS 360.750, the agreement with the Office must
provide that the business:
(a) Agrees to allow the Department to conduct
audits of the business to determine whether the business is in compliance with
the requirements for the partial abatement; and
(b) Consents to the disclosure of the audit
reports in the manner set forth in this section.
2. If the Department conducts an audit of
the business to determine whether the business is in compliance with the
requirements for the partial abatement, the Department shall, upon request,
provide the audit report to the Office of Economic Development.
3. Until the business has exhausted all
appeals to the Department and the Nevada Tax Commission relating to the audit,
the information contained in the audit report provided to the Office of
Economic Development:
(a) Is confidential proprietary information of
the business;
(b) Is not a public record; and
(c) Must not be disclosed to any person who is
not an officer or employee of the Office of Economic Development unless the
business consents to the disclosure.
4. After the business has exhausted all
appeals to the Department and the Nevada Tax Commission relating to the audit:
(a) The audit report provided to the Office of
Economic Development is a public record; and
(b) Upon request by any person, the Executive
Director of the Office of Economic Development shall disclose the audit report
to the person who made the request, except for any information in the audit
report that is protected from disclosure pursuant to subsection 5.
5. Before the Executive Director of the
Office of Economic Development discloses the audit report to the public, the
business may submit a request to the Executive Director to protect from
disclosure any information in the audit report which, under generally accepted
business practices, would be considered a trade secret or other confidential
proprietary information of the business. After consulting with the business,
the Executive Director shall determine whether to protect the information from
disclosure. The decision of the Executive Director is final and is not subject
to judicial review. If the Executive Director determines to protect the
information from disclosure, the protected information:
(a) Is confidential proprietary information of
the business;
(b) Is not a public record;
(c) Must be redacted by the Executive Director
from any audit report that is disclosed to the public; and
(d) Must not be disclosed to any person who is
not an officer or employee of the Office of Economic Development unless the
business consents to the disclosure.
(Added to NRS by 2007, 2859, 2988; A 2011, 3465;
2013, 2810;
2014, 28th Special Session, 22, effective July 1, 2036)
NRS 360.757 Notice and meeting required for Office of Economic Development
to take action on any application for abatement.
1. The Office of Economic Development shall
not take any action on an application for any abatement of taxes pursuant to NRS 274.310, 274.320, 274.330 or 360.750
or any other specific statute unless the Office:
(a) Takes that action at a public meeting
conducted for that purpose; and
(b) At least 30 days before the meeting, provides
notice of the application to:
(1) The governing body of the county, the
board of trustees of the school district and the governing body of the city or
town, if any, in which the pertinent business is or will be located;
(2) The governing body of any other
political subdivision that could be affected by the abatement; and
(3) The general public.
2. The notice required by this section
must set forth the date, time and location of the meeting at which the Office
of Economic Development will consider the application.
3. The Office of Economic Development
shall adopt regulations relating to the notice required by this section.
(Added to NRS by 2009, 2541;
A 2011,
3465; 2013, 27th
Special Session, 14)
TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS
NRS 360.758 Definitions. [Effective through June 30, 2023.] As used in NRS 360.758
to 360.7598, inclusive, unless the context
otherwise requires, the words and terms defined in NRS
360.7581 to 360.7586, inclusive, have the
meanings ascribed to them in those sections.
(Added to NRS by 2013, 3090)
NRS 360.7581 “Above-the-line personnel” defined. [Effective through June 30,
2023.] “Above-the-line personnel”
means a producer, director, writer, actor, other than an extra, or other
similar personnel whose compensation is negotiated before the start of the
qualified production. The term does not include below-the-line personnel.
(Added to NRS by 2013, 3090)
NRS 360.7582 “Below-the-line personnel” defined. [Effective through June 30,
2023.] “Below-the-line personnel”
means a person employed to work on a qualified production after production
begins and before production is completed, including, without limitation, a
best boy, boom operator, camera loader, camera operator, assistant camera
operator, compositor, dialogue editor, film editor, assistant film editor,
focus puller, Foley operator, Foley editor, gaffer, grip, key grip, lighting
crew, lighting board operator, lighting technician, music editor, sound editor,
sound effects editor, sound mixer, steadicam operator, first assistant camera
operator, second assistant camera operator, digital imaging technician, camera
operator working with a director of photography, electric best boy, grip best
boy, dolly grip, rigging grip, assistant key for makeup, assistant key for
hair, assistant script supervisor, set construction foreperson, lead set
dresser, assistant key for wardrobe, scenic foreperson, assistant propmaster,
assistant audio mixer, assistant boom person, assistant key for special effects
and other similar personnel. The term does not include above-the-line
personnel.
(Added to NRS by 2013, 3090)
NRS 360.7583 “Nevada business” defined. [Effective through June 30, 2023.] “Nevada business” means a proprietorship,
corporation, partnership, company, association, trust, unincorporated
organization or other enterprise that:
1. Has a physical location and at least
one full-time equivalent employee in this State; and
2. Is licensed to transact business in
this State.
(Added to NRS by 2013, 3090)
NRS 360.7584 “Nevada resident” defined. [Effective through June 30, 2023.] “Nevada resident” means a bona fide resident
as that term is defined in NRS 361.015.
(Added to NRS by 2013, 3090)
NRS 360.7585 “Producer” defined. [Effective through June 30, 2023.] “Producer” means a natural person or business
that finances, arranges to finance or supervises the production of a qualified
production.
(Added to NRS by 2013, 3090)
NRS 360.7586 “Qualified production” defined. [Effective through June 30,
2023.]
1. “Qualified production” includes
preproduction, production and postproduction and means:
(a) A theatrical, direct-to-video or other media
motion picture.
(b) A made-for-television motion picture.
(c) Visual effects or digital animation
sequences.
(d) A television pilot program.
(e) Interstitial television programming.
(f) A television, Internet or other media series,
including, without limitation, a comedy, drama, miniseries, soap opera, talk
show or telenovela.
(g) A national or regional commercial or series
of commercials.
(h) An infomercial.
(i) An interstitial advertisement.
(j) A music video.
(k) A documentary film or series.
(l) Other visual media productions, including,
without limitation, video games and mobile applications.
2. The term does not include:
(a) A news, weather or current events program.
(b) A production that is primarily produced for
industrial, corporate or institutional use.
(c) A telethon or any production that solicits
money, other than a production which is produced for national distribution.
(d) A political advertisement.
(e) A sporting event.
(f) A gala or awards show.
(g) Any other type of production that is excluded
by regulations adopted by the Office of Economic Development pursuant to NRS 360.759.
(Added to NRS by 2013, 3090)
NRS 360.759 Eligibility; application; taxes to which credit may be applied;
powers and duties of Office of Economic Development, Nevada Tax Commission,
Nevada Gaming Commission and producer of qualified production; regulations.
[Effective through June 30, 2023.]
1. A producer of a qualified production
that is produced in this State in whole or in part may, on or before December
31, 2017, apply to the Office of Economic Development for a certificate of
eligibility for transferable tax credits for any qualified expenditures and
production costs identified in NRS 360.7591. The
transferable tax credits may be applied to:
(a) Any tax imposed by chapters 363A and 363B of NRS;
(b) The gaming license fees imposed by the
provisions of NRS 463.370;
(c) Any tax imposed pursuant to chapter 680B of NRS; or
(d) Any combination of the fees and taxes
described in paragraphs (a), (b) and (c).
2. The Office shall approve an application
for a certificate of eligibility for transferable tax credits if the Office
finds that the producer of the qualified production qualifies for the
transferable tax credits pursuant to subsection 3 and shall calculate the
estimated amount of the transferable tax credits pursuant to NRS 360.7592, 360.7593
and 360.7594.
3. To be eligible for transferable tax
credits pursuant to this section, a producer must:
(a) Submit an application that meets the
requirements of subsection 4;
(b) Provide proof satisfactory to the Office that
the qualified production is in the economic interest of the State;
(c) Provide proof satisfactory to the Office that
50 percent or more of the funding for the qualified production has been placed in
an escrow account or trust account for the benefit of the qualified production;
(d) Provide proof satisfactory to the Office that
at least 60 percent of the total qualified expenditures and production costs
for the qualified production, including preproduction and postproduction, will
be incurred in this State;
(e) At the completion of the qualified
production, provide the Office with an audit of the qualified production that
includes an itemized report of qualified expenditures and production costs which:
(1) Shows that the qualified production
incurred qualified expenditures and production costs in this State of $500,000
or more; and
(2) Is certified by an independent
certified public accountant in this State who is approved by the Office;
(f) Pay the cost of the audit required by
paragraph (e); and
(g) Meet any other requirements prescribed by
regulation pursuant to this section.
4. An application submitted pursuant to
subsection 3 must contain:
(a) A script, storyboard or synopsis of the qualified
production;
(b) The names of the producer, director and
proposed cast;
(c) An estimated timeline to complete the
qualified production;
(d) A detailed budget for the entire production,
including projected expenses incurred outside of Nevada;
(e) Details regarding the financing of the
project, including, without limitation, any information relating to a binding
financing commitment, loan application, commitment letter or investment letter;
(f) An insurance certificate, binder or quote for
general liability insurance of $1,000,000 or more;
(g) The business address of the producer, which
must be an address in this State;
(h) Proof that the qualified production meets any
applicable requirements relating to workers’ compensation insurance;
(i) Proof that the producer has secured all
licenses required to do business in each location in this State at which the
qualified production will be produced; and
(j) Any other information required by regulations
adopted by the Office pursuant to subsection 8.
5. If the Office approves an application
for a certificate of eligibility for transferable tax credits pursuant to this
section, the Office shall immediately forward a copy of the certificate of
eligibility which identifies the estimated amount of the tax credits available
pursuant to NRS 360.7592 to:
(a) The applicant;
(b) The Department; and
(c) The State Gaming Control Board.
6. Within 14 business days after receipt
of an audit provided by the producer pursuant to paragraph (e) of subsection 3
and any other accountings or other information required by the Office, the
Office shall determine whether to certify the audit and make a final
determination of whether a certificate of transferable tax credits will be
issued. If the Office certifies the audit and determines that all other
requirements for the transferable tax credits have been met, the Office shall
notify the producer that the transferable tax credits will be issued. Within 30
days after the receipt of the notice, the producer shall make an irrevocable
declaration of the amount of transferable tax credits that will be applied to
each fee or tax set forth in subsection 1, thereby accounting for all of the
credits which will be issued. Upon receipt of the declaration, the Office shall
issue to the eligible producer a certificate of transferable tax credits in the
amount approved by the Office for the fees or taxes included in the declaration
of the producer. The producer shall notify the Office upon transferring any of
the transferable tax credits. The Office shall notify the Department and the
State Gaming Control Board of all transferable tax credits issued, segregated
by each fee or tax set forth in subsection 1, and the amount of any
transferable tax credits transferred.
7. An applicant for transferable tax
credits pursuant to this section shall, upon the request of the Executive
Director of the Office, furnish the Executive Director with copies of all
records necessary to verify that the applicant meets the requirements of
subsection 3.
8. The Office:
(a) Shall adopt regulations prescribing:
(1) Any additional requirements to receive
transferable tax credits;
(2) Any additional qualified expenditures
or production costs that may serve as the basis for transferable tax credits
pursuant to NRS 360.7591;
(3) Any additional information that must
be included with an application pursuant to subsection 4;
(4) The application review process;
(5) Any type of qualified production
which, due to obscene or sexually explicit material, is not eligible for
transferable tax credits; and
(6) The requirements for notice pursuant
to NRS 360.7595; and
(b) May adopt any other regulations that are
necessary to carry out the provisions of NRS 360.758
to 360.7598, inclusive.
9. The Nevada Tax Commission and the
Nevada Gaming Commission:
(a) Shall adopt regulations prescribing the
manner in which transferable tax credits will be administered.
(b) May adopt any other regulations that are
necessary to carry out the provisions of NRS 360.758
to 360.7598, inclusive.
(Added to NRS by 2013, 3091)
NRS 360.7591 Calculation of amount of credit: Expenditures and costs eligible
to serve as basis for calculation; ineligible expenditures and costs.
[Effective through June 30, 2023.]
1. Qualified expenditures and production
costs that may serve as a basis for transferable tax credits issued pursuant to
NRS 360.759 must be purchases of tangible personal
property or services from a Nevada business on or after the date on which an
applicant submits an application for the transferable tax credits, must be
customary and reasonable and must relate to:
(a) Set construction and operation;
(b) Wardrobe and makeup;
(c) Photography, sound and lighting;
(d) Filming, film processing and film editing;
(e) The rental or leasing of facilities,
equipment and vehicles;
(f) Food and lodging;
(g) Editing, sound mixing, special effects,
visual effects and other postproduction services;
(h) The payroll for Nevada residents or other
personnel who provided services in this State;
(i) Payment for goods or services provided by a
Nevada business;
(j) The design, construction, improvement or
repair of property, infrastructure, equipment or a production or postproduction
facility;
(k) State and local government taxes to the
extent not included as part of another cost reported pursuant to this section;
(l) Fees paid to a producer who is a Nevada
resident; and
(m) Any other transaction, service or activity
authorized in regulations adopted by the Office of Economic Development
pursuant to NRS 360.759.
2. Expenditures and costs:
(a) Related to:
(1) The acquisition, transfer or use of
transferable tax credits;
(2) Marketing and distribution;
(3) Financing, depreciation and
amortization;
(4) The payment of any profits as a result
of the qualified production;
(5) The payment for the cost of the audit
required by NRS 360.759; and
(6) The payment for any goods or services
that are not directly attributable to the qualified production;
(b) For which reimbursement is received, or for
which reimbursement is reasonably expected to be received;
(c) Which provide a pass-through benefit to a
person who is not a Nevada resident; or
(d) Which have been previously claimed as a basis
for transferable tax credits,
Ê are not
eligible to serve as a basis for transferable tax credits issued pursuant to NRS 360.759.
(Added to NRS by 2013, 3093)
NRS 360.7592 Calculation of amount of credit: Base amount; additional amounts
for employing residents as below-the-line personnel and filming in certain
counties; Office of Economic Development authorized to reduce or withhold
credits under certain circumstances. [Effective through June 30, 2023.]
1. Except as otherwise provided in
subsection 3 and NRS 360.7593 and 360.7594, the base amount of transferable tax credits
issued to an eligible producer pursuant to NRS 360.759
must equal 15 percent of the cumulative qualified expenditures and production
costs.
2. Except as otherwise provided in
subsection 3 and NRS 360.7594, in addition to the
base amount calculated pursuant to subsection 1, transferable tax credits
issued to an eligible producer pursuant to NRS 360.759
must include credits in an amount equal to:
(a) An additional 2 percent of the cumulative
qualified expenditures and production costs if more than 50 percent of the
below-the-line personnel of the qualified production are Nevada residents; and
(b) An additional 2 percent of the cumulative
qualified expenditures and production costs if more than 50 percent of the
filming days of the qualified production occurred in a county in this State in
which, in each of the 2 years immediately preceding the date of application,
qualified productions incurred less than $10,000,000 of direct expenditures.
3. The Office may:
(a) Reduce the cumulative amount of transferable
tax credits that are calculated pursuant to this section by an amount equal to
any damages incurred by the State or any political subdivision of the State as
a result of a qualified production that is produced in this State; or
(b) Withhold the transferable tax credits, in
whole or in part, until any pending legal action in this State against a
producer or involving a qualified production is resolved.
(Added to NRS by 2013, 3094)
NRS 360.7593 Calculation of amount of credit: Rate of inclusion of wages and
salaries paid to nonresidents when calculating base amount of credit.
[Effective through June 30, 2023.]
1. In calculating the base amount of
transferable tax credits pursuant to subsection 1 of NRS
360.7592:
(a) Wages and salaries, including fringe
benefits, paid to above-the-line personnel who are not Nevada residents must be
included in the calculation at a rate of 12 percent.
(b) Wages and salaries, including fringe
benefits, paid to below-the-line personnel who are not Nevada residents:
(1) For the period beginning January 1,
2014, and ending December 31, 2015, must be included in the calculation at a
rate of 12 percent.
(2) For the period beginning January 1,
2016, and ending December 31, 2016, must be included in the calculation at a
rate of 10 percent.
(3) For the period beginning January 1,
2017, and ending December 31, 2017, must be included in the calculation at a
rate of 8 percent.
2. As used in this section, “fringe
benefits” means employee expenses paid by an employer for the use of a person’s
services, including, without limitation, payments made to a governmental
entity, union dues, health insurance premiums, payments to a pension plan and
payments for workers’ compensation insurance.
(Added to NRS by 2013, 3094)
NRS 360.7594 Limitation on amount and duration of credits. [Effective through
June 30, 2023.]
1. Except as otherwise provided in this
subsection, the Office of Economic Development shall not approve any
application for transferable tax credits submitted pursuant to NRS 360.759:
(a) If approval of the application would cause
the total amount of transferable tax credits approved pursuant to NRS 360.759 to exceed $10,000,000.
(b) Received on or after January 1, 2018.
2. The transferable tax credits issued to
any producer for any qualified production pursuant to NRS
360.759:
(a) Must not exceed a total amount of $6,000,000;
and
(b) Expire 4 years after the date on which the
transferable tax credits are issued to the producer.
3. For the purposes of calculating
qualified expenditures and production costs:
(a) The compensation payable to all producers who
are Nevada residents must not exceed 10 percent of the portion of the total
budget of the qualified production that was expended in or attributable to any
expenses incurred in this State.
(b) The compensation payable to all producers who
are not Nevada residents must not exceed 5 percent of the portion of the total
budget of the qualified production that was expended in or attributable to any
expenses incurred in this State.
(c) The compensation payable to any employee,
independent contractor or any other person paid a wage or salary as
compensation for providing labor services on the production of the qualified
production must not exceed $750,000.
(Added to NRS by 2013, 3095;
A 2014, 28th Special Session, 23)
NRS 360.7595 Procedure for submitting and hearing application; duty of
producer to submit certain information and complete production within certain
period; priority of certain applications. [Effective through June 30, 2023.]
1. An application for a certificate of
eligibility for transferable tax credits submitted pursuant to NRS 360.759 must be submitted not earlier than 90 days
before the date of commencement of principal photography of the qualified
production, if any. The Office of Economic Development shall prescribe by
regulation the procedure for determining the date of commencement of qualified
productions that do not include photography for the purposes of this section.
2. If the Office of Economic Development
receives an application for transferable tax credits pursuant to NRS 360.759, the Office shall, not later than 30 days
before a hearing on the application, provide notice of the hearing to:
(a) The applicant;
(b) The Department; and
(c) The State Gaming Control Board.
3. The notice required by this section
must set forth the date, time and location of the hearing on the application.
The date of the hearing must be not later than 60 days after the Office
receives the completed application.
4. The Office shall issue a decision on
the application not later than 30 days after the conclusion of the hearing on
the application.
5. The producer of a qualified production
shall submit all accountings and other required information to the Office and
the Department not later than 30 days after completion of the qualified
production. Production of the qualified production must be completed within 1
year after the date of commencement of principal photography. If the Office or
the Department determines that information submitted pursuant to this
subsection is incomplete, the producer shall, not later than 30 days after
receiving notice that the information is incomplete, provide to the Office or
the Department, as applicable, all additional information required by the
Office or the Department.
6. The Office shall give priority to the
approval and processing of an application submitted by the producer of a
qualified production that promotes tourism in the State of Nevada.
(Added to NRS by 2013, 3095)
NRS 360.7596 Abatement of city or county permitting fee or licensing fee;
reporting of such abatements to Governor and Legislature. [Effective through
June 30, 2023.]
1. For the purpose of encouraging local
economic development, the governing body of a city or county may, on or before
December 31, 2017, grant to a producer of a qualified production for which a
certificate of eligibility for transferable tax credits has been approved
pursuant to NRS 360.759 an abatement of all or any
percentage of the amount of any permitting fee or licensing fee which the local
government is authorized to impose or charge pursuant to chapter 244 or 268
of NRS.
2. Before granting any abatement pursuant
to this section, the governing body of the city or county must provide by
ordinance for a pilot project for granting abatements to producers of qualified
productions for which a certificate of eligibility for transferable tax credits
has been approved pursuant to NRS 360.759.
3. A governing body of a city or county that
grants an abatement pursuant to this section shall, on or before October 1 of
each year in which such an abatement is granted, prepare and submit to the
Governor and to the Director of the Legislative Counsel Bureau for transmittal
to the Legislature an annual report which includes, for the immediately
preceding fiscal year:
(a) The number of qualified productions produced
within the jurisdiction of the governing body for which a certificate of
eligibility for transferable tax credits was approved;
(b) The number and dollar value of the abatements
granted by the governing body pursuant to this section;
(c) The number of persons within the jurisdiction
of the governing body that were employed by each qualified production and the
amount of wages paid to those persons; and
(d) The period during which each qualified
production was produced within the jurisdiction of the governing body.
(Added to NRS by 2013, 3096)
NRS 360.7597 Repayment of amount of credit required under certain
circumstances. [Effective through June 30, 2023.]
1. A producer that is found to have
submitted any false statement, representation or certification in any document
submitted for the purpose of obtaining transferable tax credits or who
otherwise becomes ineligible for transferable tax credits after receiving the
transferable tax credits pursuant to NRS 360.759
shall repay to the Department or the State Gaming Control Board, as applicable,
any portion of the transferable tax credits to which the producer is not
entitled.
2. Transferable tax credits purchased in
good faith are not subject to forfeiture unless the transferee submitted
fraudulent information in connection with the purchase.
(Added to NRS by 2013, 3097)
NRS 360.7598 Office of Economic Development required to submit annual report
to Governor and Director of Legislative Counsel Bureau. [Effective through June
30, 2023.] The Office of Economic
Development shall, on or before October 1 of each year, prepare and submit to
the Governor and to the Director of the Legislative Counsel Bureau for
transmittal to the Legislature an annual report which includes, for the
immediately preceding fiscal year:
1. The number of applications submitted
for transferable tax credits pursuant to NRS 360.759;
2. The number of qualified productions for
which transferable tax credits were approved;
3. The amount of transferable tax credits
approved;
4. The amount of transferable tax credits
used;
5. The amount of transferable tax credits
transferred;
6. The amount of transferable tax credits
taken against each allowable fee or tax, including the actual amount used and
outstanding, in total and for each qualified production;
7. The total amount of the qualified
expenses and production costs incurred by each qualified production and the
portion of those expenses and costs that were incurred in Nevada;
8. The number of persons in Nevada
employed by each qualified production and the amount of wages paid to those
persons; and
9. The period during which each qualified
production was in Nevada and employed persons in Nevada.
(Added to NRS by 2013, 3097;
A 2014, 28th Special Session, 24)
STATE BUSINESS LICENSES
NRS 360.760 Definitions. As
used in NRS 360.760 to 360.796,
inclusive, unless the context otherwise requires, the words and terms defined
in NRS 360.767, 360.773
and 360.774 have the meanings ascribed to them in
those sections.
(Added to NRS by 2003,
20th Special Session, 155; A 2005, 294; 2005,
22nd Special Session, 127; 2007, 1271; 2009, 2050)
NRS 360.767 “Exhibition” defined. “Exhibition”
means a trade show or convention, craft show, sporting event or any other
similar event involving the exhibition of property, products, goods, services
or athletic or physical skill.
(Added to NRS by 2005,
22nd Special Session, 124)
NRS 360.773 “State business license” defined. “State
business license” means the business license required pursuant to chapter 76 of NRS.
(Added to NRS by 2005,
22nd Special Session, 124; A 2009, 2050)
NRS 360.774 “Unauthorized alien” defined. “Unauthorized
alien” has the meaning ascribed to it in 8 U.S.C. § 1324a(h)(3).
(Added to NRS by 2007, 1270)
NRS 360.780 Participants in exhibition: Exemption from licensing
requirement. A person who takes
part in an exhibition held in this State for a purpose related to the conduct
of a business is not required to obtain a state business license specifically
for that event if the operator of the facility where the exhibition is held
pays the licensing fee on behalf of that person pursuant to NRS 360.787.
(Added to NRS by 2003,
20th Special Session, 157; A 2003,
20th Special Session, 231; 2005,
22nd Special Session, 128; 2009, 2050,
2189)
NRS 360.787 Payment of licensing fees by operator of facility where
exhibition is held; regulations.
1. A person or governmental entity that
operates a facility at which one or more exhibitions are held is responsible
for the payment of a licensing fee pursuant to this section on behalf of the
persons who do not have a state business license but who take part in the
exhibition for a purpose related to the conduct of a business.
2. The operator of the facility shall pay
the licensing fee required by subsection 1 either:
(a) On an annual basis by remitting to the
Department the sum of $5,000 on or before July 1 for all the exhibitions held
at that facility during the fiscal year beginning on that day; or
(b) On a quarterly basis by remitting to the
Department an amount equal to the product of the total number of businesses
taking part in each exhibition at the facility during a calendar quarter who do
not have a state business license multiplied by the number of days on which the
exhibition is held at the facility during the calendar quarter, multiplied in
turn by $1.25 for each exhibition held at the facility during the calendar
quarter.
3. If the operator of a facility at which
an exhibition is held has not paid the licensing fee as provided in paragraph
(a) of subsection 2, the operator of the facility shall, on or before the last
day of each calendar quarter in which an exhibition is held at that facility,
remit to the Department the licensing fee in the amount required by paragraph
(b) of subsection 2 for all the exhibitions held at that facility during that
calendar quarter.
4. The licensing fees due pursuant to this
section must be calculated, reported and paid separately from any other fees
due from the operator of the facility pursuant to this chapter.
5. The Nevada Tax Commission shall adopt
such regulations as it deems necessary to carry out the provisions of this
section.
(Added to NRS by 2005,
22nd Special Session, 125)
NRS 360.790 Deposit of proceeds in State General Fund. The Department shall deposit all money it
receives pursuant to NRS 360.760 to 360.796, inclusive, in the State Treasury for credit
to the State General Fund.
(Added to NRS by 2003,
20th Special Session, 157; A 2009, 2050)
NRS 360.796 Unlawful hiring or employment of unauthorized alien by holder of
license: Hearing; administrative fine; regulations.
1. Upon finding that the Attorney General
of the United States has made a final decision and entered an order that a
person who holds a state business license has engaged in the unlawful hiring or
employment of an unauthorized alien pursuant to 8 U.S.C. § 1324a(e), the Nevada
Tax Commission shall hold a hearing to determine whether to take action against
the person.
2. The Nevada Tax Commission shall
consider any proof submitted by the person who holds a state business license
which demonstrates that the person attempted to verify the social security
number of the unauthorized alien within 6 months from the date on which the
unauthorized alien was allegedly employed. Such proof may include, without
limitation, a printout from the link maintained on the Internet website of the
Department of Business and Industry pursuant to NRS 232.521. Such proof may be used as
prima facie evidence that the violation was not willful, flagrant or otherwise
egregious.
3. If the Nevada Tax Commission determines
that the person who holds the state business license violated the federal law
willfully, flagrantly or otherwise egregiously, the Commission shall impose an
administrative fine against the person in an amount established by the Commission
by regulation. Any such administrative fine imposed must be deposited in the
State General Fund.
4. The Nevada Tax Commission shall adopt
such regulations as it determines necessary to carry out the provisions of this
section.
(Added to NRS by 2007, 1270)
ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCAL
GOVERNMENTS
NRS 360.800 Definitions. As
used in NRS 360.800 to 360.840,
inclusive, unless the context otherwise requires, the words and terms defined
in NRS 360.805 to 360.820,
inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2003, 968)
NRS 360.805 “Affected local government” defined. “Affected
local government” means any local government that will receive less money from
state or local taxes or franchise fees or from payments in lieu of those taxes
or franchise fees, or less compensation from another local government pursuant
to NRS 360.830, as a direct result of the acquisition
of any public utility or expansion of any facilities by a local government as
provided in NRS 360.830.
(Added to NRS by 2003, 968)
NRS 360.810 “Local government” defined. “Local
government” means any city, county, district or other political subdivision of
this state.
(Added to NRS by 2003, 968)
NRS 360.815 “Public utility” defined. “Public
utility” means any privately, publicly or cooperatively owned system for
providing a utility service to the public or a segment of the public.
(Added to NRS by 2003, 968)
NRS 360.820 “Telecommunication service” defined. “Telecommunication
service” has the meaning ascribed to it in NRS
704.028.
(Added to NRS by 2003, 968; A 2007, 715)
NRS 360.825 Acquisition of certain public utilities: Requirements for
payments in lieu of taxes and franchise fees; distributions to local
governments based on assessed valuation of taxable property.
1. Except as otherwise provided in this
section, if on or after July 1, 2003, a local government acquires from another
entity a public utility that provides electric service, natural gas service,
telecommunication service or community antenna television, cable television or
other video service:
(a) The local government shall make payments in
lieu of and equal to all state and local taxes and franchise fees from which
the local government is exempt but for which the public utility would be liable
if the public utility was not owned by a governmental entity; and
(b) The Nevada Tax Commission shall, solely for
the purpose set forth in this paragraph, annually determine and apportion the
assessed valuation of the property of the public utility. For the purpose of
calculating any allocation or apportionment of money for distribution among
local governments pursuant to a formula required by state law which is based
partially or entirely on the assessed valuation of taxable property:
(1) The property of the public utility
shall be deemed to constitute taxable property to the same extent as if the
public utility was not owned by a governmental entity; and
(2) To the extent that the property of the
public utility is deemed to constitute taxable property pursuant to this
paragraph:
(I) The assessed valuation of that
property must be included in that calculation as determined and apportioned by
the Nevada Tax Commission pursuant to this paragraph; and
(II) The payments required by
paragraph (a) in lieu of any taxes that would otherwise be required on the
basis of the assessed valuation of that property shall be deemed to constitute
payments of those taxes.
2. The payments in lieu of taxes and
franchise fees required by subsection 1 are due at the same time and must be
collected, accounted for and distributed in the same manner as those taxes and
franchise fees would be due, collected, accounted for and distributed if the
public utility was not owned by a governmental entity, except that no lien
attaches upon any property or money of the local government by virtue of any
failure to make all or any part of those payments. The local government may
contest the validity and amount of any payment in lieu of a tax or franchise
fee to the same extent as if that payment was a payment of the tax or franchise
fee itself. The payments in lieu of taxes and franchise fees must be reduced if
and to the extent that such a contest is successful.
3. The provisions of this section do not:
(a) Apply to the acquisition by a local
government of a public utility owned by another governmental entity, except a
public utility owned by another local government for which any payments in lieu
of state or local taxes or franchise fees was required before its acquisition
as provided in this section.
(b) Require a local government to make any
payments in lieu of taxes or franchise fees to the extent that the making of
those payments would cause a deficiency in the money available to the local
government to make required payments of principal of, premium, if any, or
interest on any bonds or other securities issued to finance the acquisition of
that public utility or to make required payments to any funds established under
the proceedings under which those bonds or other securities were issued.
(c) Require a county to duplicate any payments in
lieu of taxes required pursuant to NRS
244A.755.
(Added to NRS by 2003, 968; A 2007, 715, 1385)
NRS 360.830 Acquisition or expansion of certain public utilities:
Requirements for interlocal agreements for compensation of affected local
governments.
1. Except as otherwise provided in this
section, if on or after July 1, 2003, a local government:
(a) Acquires from another entity a public utility
that provides water service or sewer service; or
(b) Expands facilities for the provision of water
service, sewer service, electric service, natural gas service, telecommunication
service or community antenna television, cable television or other video
service, and the expansion results in the local government serving additional
retail customers who were, before the expansion, retail customers of a public
utility which provided that service,
Ê the local
government shall enter into an interlocal agreement with each affected local
government to compensate the affected local government each fiscal year, as
nearly as practicable, for the amount of any money from state and local taxes
and franchise fees and from payments in lieu of those taxes and franchise fees,
and for any compensation from a local government pursuant to this section, the
affected local government would be entitled to receive but will not receive
because of the acquisition of that public utility or expansion of those
facilities as provided in this section.
2. An affected local government may waive
any or all of the compensation to which it may be entitled pursuant to
subsection 1.
3. The provisions of this section do not
require a:
(a) Local government to provide any compensation
to an affected local government to the extent that the provision of that
compensation would cause a deficiency in the money available to the local
government to make required payments of principal of, premium, if any, or
interest on any bonds or other securities issued to finance the acquisition of
that public utility or expansion of those facilities, or to make required
payments to any funds established under the proceedings under which those bonds
or other securities were issued.
(b) County to duplicate any compensation an
affected local government receives from any payments in lieu of taxes required
pursuant to NRS 244A.755.
(Added to NRS by 2003, 969; A 2007, 716, 1386)
NRS 360.835 Acquisition or expansion of certain public utilities: Procedure
upon failure to reach interlocal agreement.
1. If a local government and an affected
local government cannot reach agreement pursuant to NRS
360.830, either party may submit to the Executive Director its proposal for
the terms of an interlocal agreement, together with any information it deems
appropriate relating to such an agreement. Within 30 days after the receipt of
that proposal, the Executive Director shall:
(a) Provide to the other party:
(1) A copy of the proposal and any
information received with the proposal; and
(2) An opportunity to submit its proposal
for the terms of an interlocal agreement and any information that party deems
appropriate relating to such an agreement;
(b) Review each proposal and any other
information submitted by the parties; and
(c) Submit to the Committee on Local Government
Finance his or her findings regarding the terms of a fair and equitable
interlocal agreement.
2. Within 30 days after the receipt of the
findings of the Executive Director pursuant to subsection 1, the Committee on
Local Government Finance shall:
(a) Review those findings; and
(b) Submit to the Nevada Tax Commission its
recommendations for the terms of a fair and equitable interlocal agreement.
3. The Nevada Tax Commission shall
schedule a public hearing within 30 days after the Committee on Local
Government Finance submits its recommendations pursuant to subsection 2. The
Nevada Tax Commission shall provide public notice of the hearing at least 10
days before the date on which the hearing will be held. The Executive Director
shall provide copies of all documents relevant to the recommendations of the
Committee on Local Government Finance to each of the parties. After the
hearing, the Nevada Tax Commission shall notify the parties of its
determination of the terms of a fair and equitable interlocal agreement.
4. Within 30 days after the parties
receive notification of the determination of the Nevada Tax Commission pursuant
to subsection 3, the parties shall enter into an interlocal agreement in
accordance with that determination.
(Added to NRS by 2003, 970)
NRS 360.840 Adoption of regulations by Nevada Tax Commission. The Nevada Tax Commission shall adopt such
regulations as it deems appropriate to carry out the provisions of NRS 360.800 to 360.840,
inclusive.
(Added to NRS by 2003, 971)
MONEY PLEDGED FOR CERTAIN LOCAL IMPROVEMENTS
NRS 360.850 Distribution of money pledged pursuant to NRS 271.650; distribution and use
of excess amounts; adoption of regulations by Nevada Tax Commission for
collection and distribution of pledged money.
1. The State Controller, acting upon the
collection data furnished by the Department, shall remit to the governing body
of a municipality that adopts an assessment ordinance in accordance with NRS 271.650 in the manner provided
pursuant to an agreement made pursuant to NRS
271.660:
(a) From the State General Fund, the amount of
money pledged pursuant to the ordinance in accordance with paragraph (a) of
subsection 1 of NRS 271.650 which
amount is hereby appropriated for that purpose; and
(b) From the Sales and Use Tax Account in the
State General Fund, the amount of the proceeds pledged pursuant to the
ordinance in accordance with paragraphs (b) and (c) of subsection 1 of NRS 271.650.
2. The governing body of a municipality
that adopts an assessment ordinance in accordance with NRS 271.650 shall promptly remit to the
State Controller any amount received pursuant to this section in excess of the
amount required to carry out the provisions of NRS 271.4315 with regard to the project
for which the assessment ordinance was adopted. The State Controller shall
deposit any money received from a governing body of a municipality pursuant to
this subsection in the appropriate account in the State General Fund for
distribution and use as if the money had not been pledged pursuant to an
assessment ordinance adopted in accordance with NRS 271.650 in the following order of
priority:
(a) First, to the credit of the county school
district fund for the county in which the improvement district is located to
the extent that the money would have been transferred to that fund, if not for
the pledge of the money pursuant to the assessment ordinance, pursuant to
paragraph (e) of subsection 3 of NRS
374.785 for the fiscal year in which the State Controller receives the
money;
(b) Second, to the State General Fund to the
extent that the money would not have been appropriated, if not for the pledge
of the money pursuant to the assessment ordinance, pursuant to paragraph (a) of
subsection 1 for the fiscal year in which the State Controller receives the
money; and
(c) Third, to the credit of any other funds and
accounts to which the money would have been distributed, if not for the pledge
of the money pursuant to the assessment ordinance, for the fiscal year in which
the State Controller receives the money.
3. The Nevada Tax Commission may adopt
such regulations as it deems appropriate to ensure the proper collection and
distribution of any money pledged pursuant to an assessment ordinance adopted
in accordance with NRS 271.650.
(Added to NRS by 2003, 2937; A 2009, 2083)
NRS 360.855 Distribution of money pledged pursuant to NRS 271A.070; distribution and
use of excess amounts; adoption of regulations by Nevada Tax Commission for
collection and distribution of pledged money.
1. The State Controller, acting upon the
collection data furnished by the Department, shall remit to the governing body
of a municipality that adopts an ordinance pursuant to NRS 271A.070, in the manner provided
pursuant to an agreement made pursuant to NRS
271A.100:
(a) From the State General Fund the amount of
money pledged pursuant to the ordinance in accordance with subparagraph (1) of
paragraph (c) of subsection 1 of NRS
271A.070, which amount is hereby appropriated for that purpose; and
(b) From the Sales and Use Tax Account in the
State General Fund the amount of the proceeds pledged pursuant to the ordinance
in accordance with subparagraphs (2) and (3) of paragraph (c) of subsection 1
of NRS 271A.070.
2. Except as otherwise provided in
subsection 3, the governing body of a municipality that adopts an ordinance
pursuant to NRS 271A.070 shall at the
end of each fiscal year remit to the State Controller any amount received
pursuant to this section in excess of the amount required to make payments due
during that fiscal year of the principal of, interest on, and other payments or
security-related costs with respect to, any bonds or notes issued pursuant to NRS 271A.120 and payments due during
that fiscal year under any agreements made pursuant to NRS 271A.120. The State Controller shall
deposit any money received from a governing body of a municipality pursuant to
this subsection in the appropriate account in the State General Fund for
distribution and use as if the money had not been pledged by an ordinance
adopted pursuant to NRS 271A.070, in
the following order of priority:
(a) First, to the credit of the county school
district fund for the county in which the improvement district is located to
the extent that the money would have been transferred to that fund, if not for
the pledge of the money pursuant to that ordinance, pursuant to paragraph (e)
of subsection 3 of NRS 374.785 for the
fiscal year in which the State Controller receives the money;
(b) Second, to the State General Fund to the
extent that the money would not have been appropriated, if not for the pledge
of the money pursuant to that ordinance, pursuant to paragraph (a) of
subsection 1 for the fiscal year in which the State Controller receives the
money; and
(c) Third, to the credit of any other funds and
accounts to which the money would have been distributed, if not for the pledge
of the money pursuant to that ordinance, for the fiscal year in which the State
Controller receives the money.
3. The provisions of subsection 2 do not
require a governing body to remit to the State Controller any money received
pursuant to this section and expended for the purpose of prepaying, defeasing
or otherwise retiring all or a portion of any bonds or notes issued pursuant to
NRS 271A.120 or of prepaying amounts
due under any agreements entered into pursuant to NRS 271A.120, or any combination
thereof, with respect to a tourism improvement district if that use of the
money has been:
(a) Authorized by the governing body in the
ordinance creating the district pursuant to NRS 271A.070, or in an amendment
thereto; and
(b) Approved by the governing body and the
Commission on Tourism in the manner required to satisfy the requirements of
subsections 5 and 6 of NRS 271A.080,
Ê and after
the provision of notice to and an opportunity to make comments by the board of
county commissioners of the county in which the tourism improvement district is
located in accordance with subsection 4 of NRS
271A.080.
4. The Nevada Tax Commission may adopt
such regulations as it deems appropriate to ensure the proper collection and
distribution of any money pledged by an ordinance adopted pursuant to NRS 271A.070.
(Added to NRS by 2005, 2371; A 2009, 2084;
2013, 2791)
TRANSFERABLE TAX CREDITS FOR AND ABATEMENT OF TAXES ON
QUALIFIED PROJECTS
NRS 360.900 Definitions. [Effective through June 30, 2036.] As used in NRS 360.900
to 360.980, inclusive, unless the context otherwise
requires, the words and terms defined in NRS 360.905
to 360.940, inclusive, have the meanings ascribed
to them in those sections.
(Added to NRS by 2014, 28th Special Session, 12)
NRS 360.905 “Capital investment” defined. [Effective through June 30, 2036.] “Capital investment” means all costs and
expenses incurred by the participants in a qualified project in connection with
the acquisition, construction, installation and equipping of the qualified
project.
(Added to NRS by 2014, 28th Special Session, 12)
NRS 360.910 “Employer excise taxes” defined. [Effective through June 30,
2036.] “Employer excise taxes”
means the taxes imposed on the wages paid by an employer pursuant to chapter 363A or 363B
of NRS.
(Added to NRS by 2014, 28th Special Session, 12)
NRS 360.915 “Lead participant” defined. [Effective through June 30, 2036.] “Lead participant” means the participant
designated by the participants in a project as the lead participant in an
application submitted pursuant to NRS 360.945.
(Added to NRS by 2014, 28th Special Session, 12)
NRS 360.920 “Local sales and use taxes” defined. [Effective through June 30,
2036.] “Local sales and use taxes”
means only the taxes imposed pursuant to chapters
374 and 377 of NRS on the gross receipts
of any retailer from the sale of tangible personal property sold at retail, or
stored, used or otherwise consumed, in the county in which the qualified
project is located. The term does not include the taxes imposed by the Sales
and Use Tax Act.
(Added to NRS by 2014, 28th Special Session, 12)
NRS 360.925 “Participant” defined. [Effective through June 30, 2036.] “Participant” means a business which operates
within the geographic boundaries of a project site and which contributes to or
participates in the project.
(Added to NRS by 2014, 28th Special Session, 13)
NRS 360.930 “Project” defined. [Effective through June 30, 2036.] “Project” means a project undertaken by a
business or group of businesses:
1. Located within the geographic
boundaries of a single project site in this State; and
2. Engaged in a common purpose or business
endeavor.
(Added to NRS by 2014, 28th Special Session, 13)
NRS 360.935 “Property taxes” defined. [Effective through June 30, 2036.] “Property taxes” means any taxes levied by the
State or a local government pursuant to the provisions of chapter 361 of NRS.
(Added to NRS by 2014, 28th Special Session, 13)
NRS 360.940 “Qualified project” defined. [Effective through June 30, 2036.] “Qualified project” means a project which the
Office of Economic Development determines meets all the requirements set forth
in subsections 2, 3 and 4 of NRS 360.945.
(Added to NRS by 2014, 28th Special Session, 13)
NRS 360.945 Submittal of application on behalf of project; contents of
application; provision of additional documentation. [Effective through June 30,
2036.]
1. On behalf of a project, the lead
participant in the project may apply to the Office of Economic Development for:
(a) A certificate of eligibility for transferable
tax credits which may be applied to:
(1) Any tax imposed by chapters 363A and 363B of NRS;
(2) The gaming license fees imposed by the
provisions of NRS 463.370;
(3) Any tax imposed by chapter 680B of NRS; or
(4) Any combination of the fees and taxes
described in subparagraphs (1), (2) and (3).
(b) An abatement of property taxes, employer
excise taxes or local sales and use taxes, or any combination of any of those
taxes.
2. For a project to be eligible for the
transferable tax credits described in paragraph (a) of subsection 1 and
abatement of the taxes described in paragraph (b) of subsection 1, the lead
participant in the project must, on behalf of the project:
(a) Submit an application that meets the
requirements of subsection 3;
(b) Provide documentation satisfactory to the
Office that approval of the application would promote the economic development
of this State and aid the implementation of the State Plan for Economic
Development developed by the Executive Director of the Office pursuant to
subsection 2 of NRS 231.053;
(c) Provide documentation satisfactory to the
Office that the participants in the project collectively will make a total new
capital investment of at least $3.5 billion in this State within the 10-year
period immediately following approval of the application;
(d) Provide documentation satisfactory to the
Office that the participants in the project are engaged in a common purpose or
business endeavor;
(e) Provide documentation satisfactory to the
Office that the place of business of each participant is or will be located
within the geographic boundaries of the project site;
(f) Provide documentation satisfactory to the
Office that each participant in the project is registered pursuant to the laws
of this State or commits to obtaining a valid business license and all other
permits required by the county, city or town in which the project operates;
(g) Provide documentation satisfactory to the
Office of the number of employees engaged or anticipated to be engaged in the
construction of the project;
(h) Provide documentation satisfactory to the
Office of the number of qualified employees employed or anticipated to be
employed at the project by the participants;
(i) Provide documentation satisfactory to the
Office that each employer engaged in the construction of the project provides a
plan of health insurance and that each employee engaged in the construction of
the project is offered coverage under the plan of health insurance provided by
his or her employer;
(j) Provide documentation satisfactory to the
Office that each participant in the project provides a plan of health insurance
and that each employee employed at the project by each participant is offered
coverage under the plan of health insurance provided by his or her employer;
(k) Provide documentation satisfactory to the
Office that at least 50 percent of the employees engaged or anticipated to be
engaged in construction of the project and 50 percent of the employees employed
at the project are residents of Nevada, unless waived by the Executive Director
of the Office upon proof satisfactory to the Executive Director of the Office
that there is an insufficient number of Nevada residents available and
qualified for such employment;
(l) Agree to provide the Office with a full
compliance audit of the participants in the project at the end of each fiscal
year which:
(1) Shows the amount of money invested in
this State by each participant in the project;
(2) Shows the number of employees engaged
in the construction of the project and the number of those employees who are
residents of Nevada;
(3) Shows the number of employees employed
at the project by each participant and the number of those employees who are
residents of Nevada; and
(4) Is certified by an independent
certified public accountant in this State who is approved by the Office;
(m) Pay the cost of the audit required by
paragraph (l); and
(n) Meet any other requirements prescribed by the
Office.
3. An application submitted pursuant to
subsection 2 must include:
(a) A detailed description of the project,
including a description of the common purpose or business endeavor in which the
participants in the project are engaged;
(b) A detailed description of the location of the
project, including a precise description of the geographic boundaries of the
project site;
(c) The name and business address of each
participant in the project, which must be an address in this State;
(d) A detailed description of the plan by which
the participants in the project intend to comply with the requirement that the
participants collectively make a total new capital investment of at least $3.5
billion in this State in the 10-year period immediately following approval of
the application;
(e) If the application includes one or more
abatements, an agreement executed by the Office with the lead participant in
the project which:
(1) Complies with the requirements of NRS 360.755;
(2) States that the project will, after
the date on which a certificate of eligibility for the abatement is approved
pursuant to NRS 360.965, continue in operation in
this State for a period specified by the Office; and
(3) Binds successors in interest of the
lead participant for the specified period; and
(f) Any other information required by the Office.
4. For an employee to be considered a
resident of Nevada for the purposes of this section, each participant in the
project must maintain the following documents in the personnel file of the
employee:
(a) A copy of the current and valid Nevada
driver’s license of the employee or a current and valid identification card for
the employee issued by the Department of Motor Vehicles;
(b) If the employee is a registered owner of one
or more motor vehicles in Nevada, a copy of the current motor vehicle
registration of at least one of those vehicles;
(c) Proof that the employee is employed full-time
and scheduled to work for an average minimum of 30 hours per week; and
(d) Proof that the employee is offered coverage
under a plan of health insurance provided by his or her employer.
5. For the purpose of obtaining from the
Executive Director of the Office any waiver of the requirement set forth in
paragraph (k) of subsection 2, the lead participant in the project must submit
to the Executive Director of the Office written documentation of the efforts to
meet the requirement and documented proof that an insufficient number of Nevada
residents is available and qualified for employment.
6. The Executive Director of the Office
shall make available to the public and post on the Internet website for the
Office:
(a) Any request for a waiver of the requirements
set forth in paragraph (k) of subsection 2; and
(b) Any approval of such a request for a waiver
that is granted by the Executive Director of the Office.
7. The Executive Director of the Office
shall post a request for a waiver of the requirements set forth in paragraph
(k) of subsection 2 on the Internet website of the Office within 3 days after
receiving the request and shall keep the request posted on the Internet website
for not less than 5 days. The Executive Director of the Office shall ensure
that the Internet website allows members of the public to post comments
regarding the request.
8. The Executive Director of the Office
shall consider any comments posted on the Internet website concerning any
request for a waiver of the requirements set forth in paragraph (k) of
subsection 2 before making a decision regarding whether to approve the request.
If the Executive Director of the Office approves the request for a waiver, the
Executive Director of the Office must post the approval on the Internet website
of the Office within 3 days and ensure that the Internet website allows members
of the public to post comments regarding the approval.
(Added to NRS by 2014, 28th Special Session, 13)
NRS 360.950 Consideration of application by Office of Economic Development;
public meeting required; requirements for notice of public meeting; approval of
application; submission of information to Office; confidentiality of
information contained in application. [Effective through June 30, 2036.]
1. If the Office of Economic Development
receives an application pursuant to NRS 360.945,
the Office:
(a) Shall not consider the application unless the
Office has requested a letter of acknowledgment of the request for an abatement
from any county, school district, city or town which the Office determines may
experience a direct economic effect as a result of the abatement.
(b) Shall not take any action on the application
unless the Office takes that action at a public meeting conducted for that
purpose.
(c) Shall, at least 30 days before any public
meeting conducted for the purpose of taking any action on the application,
provide notice of the application and the date, time and location of the public
meeting at which the Office will consider the application to:
(1) Each participant in the project;
(2) The Department;
(3) The State Gaming Control Board;
(4) The governing body of the county, the
board of trustees of the school district and the governing body of the city or
town, if any, in which the project will be located;
(5) The governing body of any other
political subdivision that the Office determines could experience a direct
economic effect as a result of the abatement; and
(6) The general public.
2. The date of the public meeting to
consider an application submitted pursuant to NRS
360.945 must be not later than 60 days after the date on which the Office
receives the completed application.
3. The Office shall approve an application
submitted pursuant to NRS 360.945 if the Office
finds that the project is a qualified project. The Office shall issue a
decision on the application not later than 30 days after the conclusion of the
public meeting on the application.
4. The lead participant in a qualified
project shall submit all accountings and other required information to the
Office and the Department not later than 30 days after a date specified in the
decision issued by the Office. If the Office or the Department determines that
information submitted pursuant to this subsection is incomplete, the lead
participant shall, not later than 30 days after receiving notice that the
information is incomplete, provide to the Office or the Department, as
applicable, all additional information required by the Office or the
Department.
5. Until the Office of Economic
Development provides notice of the application and the public meeting pursuant
to paragraph (c) of subsection 1, the information contained in the application
provided to the Office of Economic Development:
(a) Is confidential proprietary information of
the business;
(b) Is not a public record; and
(c) Must not be disclosed to any person who is
not an officer or employee of the Office of Economic Development unless the
lead participant consents to the disclosure.
6. After the Office provides notice of the
application and the public meeting pursuant to paragraph (c) of subsection 1:
(a) The application is a public record; and
(b) Upon request by any person, the Executive
Director of the Office shall disclose the application to the person who made
the request, except for any information in the application that is protected
from disclosure pursuant to subsection 7.
7. Before the Executive Director of the
Office discloses the application to the public, the lead participant may submit
a request to the Executive Director of the Office to protect from disclosure
any information in the application which, under generally accepted business
practices, would be considered a trade secret or other confidential proprietary
information of the business. After consulting with the business, the Executive
Director of the Office shall determine whether to protect the information from
disclosure. The decision of the Executive Director of the Office is final and
is not subject to judicial review. If the Executive Director of the Office
determines to protect the information from disclosure, the protected
information:
(a) Is confidential proprietary information of
the business;
(b) Is not a public record;
(c) Must be redacted by the Executive Director of
the Office from any copy of the application that is disclosed to the public;
and
(d) Must not be disclosed to any person who is
not an officer or employee of the Office of Economic Development unless the
lead participant consents to the disclosure.
(Added to NRS by 2014, 28th Special Session, 15)
NRS 360.955 Approval of application for certificate of eligibility for
transferable tax credits; issuance of certificate; computation of amount of
transferable tax credits which may be approved for qualified project.
[Effective through June 30, 2036.]
1. If the Office of Economic Development
approves an application for a certificate of eligibility for transferable tax
credits submitted pursuant to paragraph (a) of subsection 1 of NRS 360.945, the Office shall immediately forward a
copy of the certificate of eligibility which identifies the estimated amount of
the tax credits available pursuant to this section to:
(a) The lead participant in the qualified
project;
(b) The Department; and
(c) The State Gaming Control Board.
2. Within 14 business days after receipt
of an audit provided by the lead participant in the qualified project pursuant
to paragraph (l) of subsection 2 of NRS 360.945 and
any other accountings or other information required by the Office, the Office
shall determine whether to certify the audit and make a final determination of
whether a certificate of transferable tax credits will be issued. If the Office
certifies the audit and determines that all other requirements for the
transferable tax credits have been met, the Office shall notify the lead
participant in the qualified project that the transferable tax credits will be
issued. Within 30 days after the receipt of the notice, the lead participant in
the qualified project shall make an irrevocable declaration of the amount of
transferable tax credits that will be applied to each fee or tax set forth in
subparagraphs (1), (2) and (3) of paragraph (a) of subsection 1 of NRS 360.945, thereby accounting for all of the credits
which will be issued. Upon receipt of the declaration, the Office shall issue
to the lead participant a certificate of transferable tax credits in the amount
approved by the Office for the fees or taxes included in the declaration. The
lead participant shall notify the Department upon transferring any of the
transferable tax credits. The Office shall notify the Department and the State
Gaming Control Board of all transferable tax credits issued, segregated by each
fee or tax set forth in subparagraphs (1), (2) and (3) of paragraph (a) of
subsection 1 of NRS 360.945. The Department shall
notify the Office and the State Gaming Control Board of the amount of any
transferable tax credits transferred.
3. A qualified project may be approved for
a certificate of eligibility for transferable tax credits:
(a) In the amount of $12,500 for each qualified
employee, up to a maximum of 6,000 qualified employees.
(b) In an amount equal to 5 percent of the first
$1 billion of new capital investment in this State made collectively by the
participants in the qualified project.
(c) In an amount equal to 2.8 percent of the next
$2.5 billion of new capital investment in this State made collectively by the
participants in the qualified project.
4. For the purpose of computing the amount
of transferable tax credits for which a qualified project is eligible pursuant
to paragraph (a) of subsection 3:
(a) Each qualified employee must be:
(1) Employed by a participant at the site
of the qualified project.
(2) Employed full-time and scheduled to
work for an average minimum of 30 hours per week.
(3) Employed for at least the last 3
consecutive months of the fiscal year.
(4) Offered coverage under a plan of
health insurance provided by his or her employer.
(b) The wages for federal income tax purposes
reported or required to be reported on Form W-2 of the qualified employees of
the qualified project must be paid at an average rate of $22 per hour.
(c) An employee engaged solely in the
construction of the qualified project is deemed not to be a qualified employee.
(Added to NRS by 2014, 28th Special Session, 17)
NRS 360.960 Limitations on amounts of transferable tax credits which may be
issued by Office of Economic Development. [Effective through June 30, 2036.]
1. Except as otherwise provided in this
section, the Office of Economic Development shall not approve transferable tax
credits:
(a) For Fiscal Year 2015-2016, 2016-2017,
2017-2018, 2018-2019, 2019-2020, 2020-2021 or 2021-2022, if approval of the
transferable tax credits would cause the total amount of transferable tax
credits issued pursuant to NRS 360.900 to 360.975, inclusive, in that Fiscal Year to exceed
$45,000,000.
(b) For a fiscal year beginning on or after July
1, 2022.
2. The total amount of transferable tax
credits issued pursuant to NRS 360.900 to 360.975, inclusive, to all qualified projects in this
State must not exceed $195,000,000.
3. If in any fiscal year the Office does
not approve an amount of transferable tax credits equal to the total amount
authorized by paragraph (a) or (b) of subsection 1, the remaining amount of
transferable tax credits must be carried forward and made available for
approval during subsequent fiscal years ending on or before June 30, 2022.
4. Each transferable tax credit issued
pursuant to NRS 360.900 to 360.975,
inclusive, expires 4 years after the date on which the transferable tax credit
is issued to the lead participant. A transferable tax credit issued pursuant to
NRS 360.900 to 360.975,
inclusive, may be transferred only once.
(Added to NRS by 2014, 28th Special Session, 18)
NRS 360.965 Approval of application for abatement of taxes; duration of
abatement; issuance of document certifying abatement of sales and use taxes.
[Effective through June 30, 2036.]
1. If the Office of Economic Development
approves an application for an abatement of property taxes, employer excise
taxes or local sales and use taxes submitted pursuant to paragraph (b) of
subsection 1 of NRS 360.945, the Office shall
immediately forward a certificate of eligibility for the abatement of the taxes
described in that paragraph to:
(a) The Department;
(b) The Nevada Tax Commission; and
(c) The county treasurer of the county in which
the qualified project will be located.
2. The abatement for the lead participant
in the qualified project must:
(a) For property taxes, be for a duration of not
more than 10 years after the date on which the application is submitted and in
an amount that equals the amount of the property taxes that would otherwise be
owed by each participant for the qualified project;
(b) For employer excise taxes, be for a duration
of not more than 10 years after the date on which the application is submitted
and in an amount that equals the amount of the employer excise taxes that would
otherwise be owed by each participant for employees employed by the participant
for the qualified project; and
(c) For local sales and use tax, be for a
duration of not more than 20 years after the date on which the application is
submitted and in an amount that equals the amount of the local sales and use
taxes that would otherwise be owed by each participant in the qualified
project.
3. If the Office approves an abatement of
local sales and use taxes, the Office shall issue to the lead participant in
the qualified project a document certifying the abatement which can be
presented to retailers at the time of sale. The document must clearly state the
rate of sales and use taxes which the purchaser is required to pay in the
county in which the abatement is effective.
(Added to NRS by 2014, 28th Special Session, 18)
NRS 360.970 Duty of lead participant to provide records to verify
eligibility for transferable tax credits and abatements of taxes; repayment of
tax credits to which lead participant is not entitled; repayment of amount of
taxes abated if qualified project becomes ineligible or ceases operation.
[Effective through June 30, 2036.]
1. The lead participant in a qualified
project shall, upon the request of the Office of Economic Development, furnish
the Office with copies of all records necessary to verify that the qualified
project meets the eligibility requirements for any transferable tax credits
issued pursuant to NRS 360.955 and the abatement of
any taxes pursuant to NRS 360.965.
2. The lead participant shall repay to the
Department or the State Gaming Control Board, as applicable, any portion of the
transferable tax credits to which the lead participant is not entitled if:
(a) The participants in the qualified project
collectively fail to make the investment in this State necessary to support the
determination by the Executive Director of the Office of Economic Development
that the project is a qualified project;
(b) The participants in the qualified project
collectively fail to employ the number of qualified employees identified in the
certificate of eligibility approved for the qualified project;
(c) The lead participant submits any false
statement, representation or certification in any document submitted for the
purpose of obtaining transferable tax credits; or
(d) The lead participant otherwise becomes
ineligible for transferable tax credits after receiving the transferable tax
credits pursuant to NRS 360.900 to 360.975, inclusive.
3. Transferable tax credits purchased in
good faith are not subject to forfeiture unless the transferee submitted
fraudulent information in connection with the purchase.
4. Notwithstanding any provision of this
chapter or chapter 361 of NRS, if the lead
participant in a qualified project for which an abatement has been approved
pursuant to NRS 360.965 and is in effect:
(a) Fails to meet the requirements for
eligibility pursuant to that section; or
(b) Ceases operation before the time specified in
the agreement described in paragraph (e) of subsection 3 of NRS 360.945,
Ê the lead
participant shall repay to the Department or, if the abatement is from the
property tax imposed by chapter 361 of NRS,
to the appropriate county treasurer, the amount of the abatement that was
allowed to the lead participant pursuant to NRS 360.965
before the failure of the lead participant to meet the requirements for
eligibility. Except as otherwise provided in NRS
360.232 and 360.320, the lead participant
shall, in addition to the amount of the abatement required to be repaid by the
lead participant pursuant to this subsection, pay interest on the amount due
from the lead participant at the rate most recently established pursuant to NRS 99.040 for each month, or portion
thereof, from the last day of the month following the period for which the
payment would have been made had the abatement not been approved until the date
of payment of the tax.
5. The Secretary of State may, upon
application by the Executive Director of the Office, revoke or suspend the
state business license of the lead participant in a qualified project which is
required to repay any portion of transferable tax credits pursuant to
subsection 2 or the amount of any abatement pursuant to subsection 4 and which
the Office determines is not in compliance with the provisions of this section
governing repayment. If the state business license of the lead participant in a
qualified project is suspended or revoked pursuant to this subsection, the
Secretary of State shall provide written notice of the action to the lead
participant. The Secretary of State shall not reinstate a state business
license suspended pursuant to this subsection or issue a new state business
license to the lead participant whose state business license has been revoked
pursuant to this subsection unless the Executive Director of the Office
provides proof satisfactory to the Secretary of State that the lead participant
is in compliance with the requirements of this section governing repayment.
(Added to NRS by 2014, 28th Special Session, 19)
NRS 360.975 Duty of Office of Economic Development to prepare and submit
certain reports; content of reports. [Effective through June 30, 2036.]
1. The Office of Economic Development
shall, on or before October 1 of each year, prepare and submit to the Governor
and to the Director of the Legislative Counsel Bureau for transmittal to the
Legislature an annual report which includes:
(a) For the immediately preceding fiscal year:
(1) The number of applications submitted
pursuant to NRS 360.945;
(2) The number of qualified projects for
which an application was approved;
(3) The amount of transferable tax credits
approved;
(4) The amount of transferable tax credits
used;
(5) The amount of transferable tax credits
transferred;
(6) The amount of transferable tax credits
taken against each allowable fee or tax, including the actual amount used and
outstanding, in total and for each qualified project;
(7) The number of abatements approved;
(8) The dollar amount of the abatements;
(9) The number of employees engaged in
construction of each qualified project who are residents of Nevada and the
number of employees employed by each participant in a qualified project who are
residents of Nevada;
(10) The number of qualified employees
employed by each participant in a qualified project and the total amount of
wages paid to those persons; and
(11) For each qualified project, an
assessment of whether the participants in the qualified project are making
satisfactory progress towards meeting the investment requirements necessary to
support the determination by the Office that the project is a qualified
project.
(b) For each abatement from taxation that the
Office approved during the fiscal years which are 3 fiscal years, 6 fiscal
years, 10 fiscal years and 20 fiscal years immediately preceding the submission
of the report:
(1) The dollar amount of the abatement;
(2) The value of infrastructure included
as an incentive for the qualified project;
(3) The economic sector in which each
participant in the qualified project operates, the number of primary jobs
related to the qualified project, the average wage paid to employees employed
by the participants in the qualified project and the assessed values of
personal property and real property of the qualified project; and
(4) Any other information that the Office
determines to be useful.
2. In addition to the annual reports
required to be prepared and submitted pursuant to subsection 1, for the period
beginning on September 11, 2014, and ending on July 1, 2016, the Office shall,
not less frequently than every calendar quarter, prepare and submit to the
Governor and the Director of the Legislative Counsel Bureau for transmittal to
the Legislature a report which includes, for the immediately preceding calendar
quarter:
(a) The dollar amount of the abatements approved
for the lead participant in each qualified project;
(b) The number of employees engaged in construction
of each qualified project who are residents of Nevada and the number of
employees employed by each participant in each qualified project who are
residents of Nevada;
(c) The number of qualified employees employed by
each participant in each qualified project and the total amount of wages paid
to those persons;
(d) For each qualified project an assessment of
whether the participants in the qualified project are making satisfactory
progress towards meeting the investment requirements necessary to support the
determination by the Office that the project is a qualified project; and
(e) Any other information requested by the
Legislature.
3. In addition to the reports required to
be prepared and submitted pursuant to subsections 1 and 2, the Office shall,
upon request, make available to the Legislature any information concerning a
qualified project or any participant in a qualified project. The Office shall
make available any information requested pursuant to this subsection within the
period specified in the request.
4. The Office shall provide to the Fiscal
Analysis Division of the Legislative Counsel Bureau a copy of any agreement
entered into by the Office and the lead participant not later than 30 days
after the agreement is executed.
5. Notwithstanding the provisions of any
other specific statute, the information requested by the Legislature pursuant
to this section may include information considered confidential for other
purposes. If such confidential information is requested, the Office shall make
the information available to the Fiscal Analysis Division of the Legislative
Counsel Bureau for confidential examination.
(Added to NRS by 2014, 28th Special Session, 20)
NRS 360.980 Governing body of county or city authorized to grant abatements
of permitting fees or licensing fees to participants in qualified project
located in county or city. [Effective through June 30, 2036.]
1. For the purpose of encouraging local
economic development, the governing body of a city or county in which a
qualified project is located may grant to any participant in a qualified
project an abatement of all or any percentage of the amount of any permitting
fee or licensing fee which the local government is authorized to impose or
charge pursuant to chapter 244 or 268 of NRS.
2. Before granting any abatement pursuant
to subsection 1, the governing body of the city or county must provide by
ordinance for a pilot project for granting abatements to participants in a
qualified project.
3. A governing body of a city or county
that grants an abatement pursuant to subsection 1 shall, on or before October 1
of each year in which such an abatement is granted, prepare and submit to the
Governor and to the Director of the Legislative Counsel Bureau for transmittal
to the Legislature an annual report which includes, for the immediately
preceding fiscal year:
(a) The number of qualified projects located
within the jurisdiction of the governing body for which a certificate of
eligibility for transferable tax credits was approved;
(b) If applicable, the number and dollar amount
of the abatements granted by the governing body pursuant to subsection 1; and
(c) The number of persons within the jurisdiction
of the governing body that were employed by each participant in a qualified
project and the amount of wages paid to those persons.
(Added to NRS by 2014, 28th Special Session, 22)