Advanced Search

Nrs: Chapter 360 - General Provisions


Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
[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)