USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 360 - GENERAL PROVISIONS
As
used in this title, except as otherwise provided in chapters 360A , 365 , 366 , 371 and 373 of NRS and unless the context requires otherwise:
1. “Department” means the Department of Taxation.
2. “Executive Director” means the Executive Director of the
Department of Taxation.
(Added to NRS by 1975, 1643; A 1999, 1000 )
As used in this chapter,
“retailer” has the meaning ascribed to it in NRS 372.055 .
(Added to NRS by 1995, 1058)
ADMINISTRATION
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 Chairman of the Commission.
3. The Governor is an ex officio, nonvoting member of the
Commission. He is not entitled to receive compensation for his 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)
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)
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
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)
1. The Chairman 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 )
The Nevada Tax Commission shall:
1. Keep its office at Carson City, Nevada; and
2. Be in general session and open for the transaction of business
during the usual hours and days in which public offices are kept open.
[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]
1. Five members shall constitute a quorum for the transaction of
business.
2. The Chairman 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)
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)
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 )
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 )
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
)
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)
1. The Department shall:
(a) 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.
(b) Prepare a report for each biennium which details:
(1) The problem areas of compliance and collection;
(2) Methods for improving taxpayer compliance and tax
collections; and
(3) Complaints received from taxpayers, including a
description of the type and number of complaints received.
(c) Submit a copy of the report to:
(1) The Nevada Tax Commission, at its first meeting in each
odd-numbered year; and
(2) The Legislature on or before January 31 of each
odd-numbered year.
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)
Repealed. (See chapter 318, Statutes of Nevada 2005, at
page 1094 .)
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 entire time and
attention to the business of his 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 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)
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 )
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 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 him away from the
particular station, office or location to which he is assigned.
[Part 2:177:1917; 1919 RL p. 3196; NCL § 6543]—(NRS A 1965, 308;
1975, 1646)
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)
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)
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 )
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)
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 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)
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)
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 capital goods
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
Commission on Economic Development and take any other necessary actions.
(Added to by 1997, 3309; A 2003, 20th Special Session, 158 )
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)
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 )
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 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 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 may be credited against any
amount due from the taxpayer; or
(b) Instructions indicating the manner in which the taxpayer may
petition for a refund of any overpayment.
(Added to NRS by 1999, 2480 )
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 )
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 )
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 consent, at a
place other than the county seat or at the nearest town to his 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 agent or by the sheriff of the county, who shall certify
to such service without compensation therefor.
3. 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. Any member of the Nevada Tax Commission, the Executive Director
or any officer of the Department designated by them may administer oaths
to witnesses.
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]—(NRS A 1975, 1649;
1977, 1046)
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 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 )
Except as
otherwise provided in this section, any appeal to the Nevada Tax
Commission which is taken by a taxpayer concerning his liability for tax
must be heard during a session of the Commission which is open to the
public. A hearing on such an appeal may be closed to the public if the
taxpayer requests that it be closed.
(Added to NRS by 1983, 316)
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 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 )
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]
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 )
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 him, 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)
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)
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)
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 )
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 account has
been closed and his 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)
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)
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 issue an annual report of the estimated
population of each town, township, city and county in this State.
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 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)
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 from the determination submitted
to him by the Department.
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 before that date must be based upon the earlier
certification and every payment on or after that date must be based upon
the later certification.
(Added to NRS by 1969, 1163; A 1975, 1648; 1983, 388; 1987, 1156;
1989, 1086; 1991, 329, 2090, 2108; 1999, 1096 )
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)
RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
291 . NRS 360.291 may be cited as the Taxpayers’ Bill of Rights.
(Added to NRS by 1991, 1579)
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 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 anyone who is otherwise
authorized by law to represent him 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 )
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 payments.
(Added to NRS by 1991, 1580)
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 )
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)
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)
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 )
1. Except as otherwise provided in subsection 2, upon proof that a
taxpayer has relied to his detriment on written advice provided to him 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 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 collected or remitted were deficient.
(Added to NRS by 1991, 1581; A 1999, 2483 )
PAYMENT OF TAXES AND FEES
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 1 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)
1. A responsible person who fails to collect or pay to the
Department any tax or fee imposed by this chapter, chapter 363A , 363B , 368A , 369 , 370 , 372 or 374 of NRS, 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 imposed by this chapter, chapter 363A , 363B , 368A , 369 , 370 , 372 or 374 of NRS, NRS 444A.090 or 482.313 , or chapter 680B
of NRS.
(Added to NRS by 2005, 571 )
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.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 his
agent or designee.
(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.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 )—(Substituted in revision for NRS 360.489)
DETERMINATION OF DEFICIENT PAYMENT
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 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 )
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 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 )
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)
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)
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 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)
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)
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 )
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 he 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 his 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)
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)
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 his petition, grant the person an oral hearing
and give him 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)
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)
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)
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, he 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 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 )
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
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)
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)
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
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 , 444A or 585 of NRS, or any fee provided for in NRS 482.313
, 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 1 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 )
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 a tax
imposed pursuant to NRS 361.320 or
chapter 361A , 362 , 363A , 363B , 369 , 370 , 372 , 372A , 374 , 375A , 375B , 376A , 377 or 377A of NRS, is the result of circumstances beyond his
control and occurred despite the exercise of ordinary care and without
intent, the Department may relieve him of all or part of any interest or
penalty, or both.
2. A person seeking this relief must file with the Department a
statement under oath setting forth the facts upon which he bases his
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 )
PROCEDURES FOR COLLECTION AND ENFORCEMENT
Action for Collection
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 )
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 principal or home office.
(Added to NRS by 1995, 1059)
Summary Judgment for Amount Due
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 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 3 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)
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 last known address as it appears in the
records of the Department.
(Added to NRS by 1997, 1414)
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)
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 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)
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)
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
1. If any tax or fee administered by the Department is not paid
when due, the Department may, within 3 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 him
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 him
afterwards for 5 years, unless sooner released or otherwise discharged.
(Added to NRS by 1995, 1059)
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
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 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
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 3 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)
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
365 to certain retailers. [Replaced in revision
by NRS 360.299 .]
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 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 address as it appears in the
records of the Department.
(Added to NRS by 1983, 280)
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)
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 him 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 possession or under
his 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 possession or under his control at the
time he 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 possession, under his control or owing by him 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, 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 to continue to transmit
payments to the Department or that his 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, he is liable to the
State for any indebtedness due pursuant to this chapter, or chapter 360B
, 362 , 363A
, 363B , 369
, 370 , 372 , 372A , 374 , 377 , 377A 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 )
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)
1. If a person who is liable for any tax or fee administered by
the Department sells any portion of his business or stock of goods not in
the ordinary course of business or quits the business, his successors or
assignees 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 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 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 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)
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)
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)
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 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)
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)
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 receipt.
2. If any person having an interest in or lien upon the property
files with the Department, before the sale, notice of his 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 heirs, successors or assigns.
(Added to NRS by 1983, 282)
DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENTS
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 )
“Account” means the Local
Government Tax Distribution Account created pursuant to NRS 360.660
.
(Added to NRS by 1999, 9 )
“County” includes Carson City.
(Added to NRS by 1997, 3278)
“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 )
“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 )
“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 )
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 )
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 )
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, minus any excess amount allocated pursuant to
subsection 4, 5, 6 or 7 of NRS 360.690 ,
multiplied by 1 plus the percentage change in the Consumer Price Index
(All Items) for the year ending on December 31 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 )
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 8, 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 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 5 to 8, inclusive,
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 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 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 9; 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 pursuant
to NRS 361.390 , 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 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
pursuant to NRS 361.390 , 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 6 or 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 and that the average
amount over the 5 fiscal years immediately preceding the year in which
the allocation is made of the assessed valuation of taxable property
which is attributable to the net proceeds of minerals in the county is
equal to at least $50,000,000 or that the average percentage of change in
population of the county 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 9, is a negative figure or that the
average amount over the 5 fiscal years immediately preceding the year in
which the allocation is made of the assessed valuation of taxable
property which is attributable to the net proceeds of minerals in the
county is equal to at least $50,000,000 and the average percentage of
change in population of the county 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 9, is a negative figure, he
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 9; 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 pursuant
to NRS 361.390 , 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 pursuant to NRS 361.390 ,
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 8, 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, that the sum of the average
percentage of change in population and the average percentage of change
in the assessed valuation of taxable property, as calculated pursuant to
subparagraph (1) of paragraph (a) of subsection 4 for each of those local
governments, is a negative figure, and that the average change in the
assessed valuation of the taxable property in each of those special
districts, as calculated pursuant to subparagraph (1) of paragraph (b) of
subsection 4, is a negative figure, he 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 9; 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 pursuant
to NRS 361.390 , 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 pursuant to NRS 361.390 ,
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.
7. Except as otherwise provided in subsection 8, 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, that the sum of the average
percentage of change in population and the average percentage of change
in the assessed valuation of taxable property, as calculated pursuant to
subparagraph (1) of paragraph (a) of subsection 4 for each of those local
governments, is a negative figure, and that the average change in the
assessed valuation of the taxable property in any of those special
districts, as calculated pursuant to subparagraph (1) of paragraph (b) of
subsection 4, is a positive figure, he 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 9; 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 pursuant
to NRS 361.390 , 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 sum of the:
(I) Average percentage of change in the population of
the county 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 9; and
(II) 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 pursuant to NRS
361.390 , 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.
8. The Executive Director shall not allocate any amount to a local
government or special district pursuant to subsection 4, 5, 6 or 7 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 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 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 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, 6 or 7, as appropriate.
9. The percentage changes in population calculated pursuant to
subsections 4 to 7, inclusive, 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, 6 or 7, 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, 6 or 7, 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.
10. 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.
11. 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.
12. A local government, special district or enterprise district
may use the estimate provided by the Executive Director pursuant to
subsection 11 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 )
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 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 )
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)
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 )
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)
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) “Fire protection” has the meaning ascribed to it in NRS 360.740
.
(b) “Parks and recreation” has the meaning ascribed to it in NRS
360.740 .
(c) “Police protection” has the meaning ascribed to it in NRS
360.740 .
(d) “Construction, maintenance and repair of roads” has the meaning
ascribed to it in NRS 360.740 .
(Added to NRS by 1997, 3282; A 1999, 13 )
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. 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 December 31 of the year immediately preceding
the initial year of distribution that will be governed by the cooperative
agreement.
3. 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.
4. 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.
5. 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 .
6. 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.
7. 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.
8. 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 .
9. If the governing bodies of the local governments or special
districts that are parties to a cooperative agreement terminate the
agreement pursuant to subsection 7, 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 8.
(Added to NRS by 1997, 3282; A 1999, 13 )
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 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) “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.
(b) “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.
(c) “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.
(d) “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.
(Added to NRS by 1997, 3283; A 1999, 15 )
ABATEMENT OF TAXES ON NEW OR EXPANDED BUSINESS
1. A person who intends to locate or expand a business in this
State may apply to the Commission on Economic Development 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 Commission on Economic Development shall approve an
application for a partial abatement if the Commission makes the following
determinations:
(a) The business is consistent with:
(1) The State Plan for Industrial Development and
Diversification that is developed by the Commission pursuant to NRS
231.067 ; and
(2) Any guidelines adopted pursuant to the State Plan.
(b) The applicant has executed an agreement with the Commission
which states 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 Commission, which must be at least 5 years, and will continue to
meet the eligibility requirements set forth in this subsection. The
agreement must 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 benefits the
business provides to its employees in this State will meet the minimum
requirements for benefits established by the Commission by regulation
pursuant to subsection 9.
(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 benefits the
business provides to its employees in this State will meet the minimum
requirements for benefits established by the Commission by regulation
pursuant to subsection 9.
(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 benefits the
business provides to its new employees in this State will meet the
minimum requirements for benefits established by the Commission by
regulation pursuant to subsection 9.
(g) In lieu of meeting the requirements of paragraph (d), (e) or
(f), if the business furthers the development and refinement of
intellectual property, a patent or a copyright into a commercial product,
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 quarter that it is in operation.
(2) Establishing the business will require the business to
make a capital investment of at least $500,000 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 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 employees that includes an option for health insurance coverage
for dependents of the employees; and
(II) The cost to the business for the benefits the
business provides to its employees in this State will meet with minimum
requirements established by the Commission by regulation pursuant to
subsection 9.
3. Notwithstanding the provisions of subsection 2, the Commission
on Economic Development:
(a) Shall not consider an application for a partial abatement
unless the Commission has requested a letter of acknowledgment of the
request for the abatement from any affected county, school district, city
or town.
(b) May, if the Commission determines that such action is necessary:
(1) Approve an application for a partial abatement by a
business that does not meet the requirements set forth in paragraph (d),
(e), (f) or (g) of subsection 2;
(2) Make the requirements set forth in paragraph (d), (e),
(f) or (g) of subsection 2 more stringent; or
(3) Add additional requirements that a business must meet to
qualify for a partial abatement.
4. If a person submits an application to the Commission on
Economic Development pursuant to subsection 1, the Commission shall
provide notice to 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 person intends to locate or expand a business. The
notice required pursuant to this subsection must set forth the date, time
and location of the hearing at which the Commission will consider the
application.
5. If the Commission on Economic Development approves an
application for a partial abatement, the Commission 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.
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 Commission on 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:
(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.
8. A county treasurer:
(a) Shall deposit any money that he 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 Commission on Economic Development:
(a) Shall adopt regulations relating to:
(1) The minimum level of benefits that a business must
provide to its employees if the business is going to use benefits paid to
employees as a basis to qualify for a partial abatement; and
(2) The notice that must be provided pursuant to subsection
4.
(b) May adopt such other regulations as the Commission on Economic
Development determines to be necessary to carry out the provisions of
this section.
10. 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), (e) or (g) 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.
11. An applicant for an abatement who is aggrieved by a final
decision of the Commission on 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 )
STATE BUSINESS LICENSES
As used in NRS 360.760 to 360.798 ,
inclusive, unless the context otherwise requires, the words and terms
defined in NRS 360.765 to 360.775
, inclusive, 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 )
1. Except as otherwise provided in subsection 2, “business” means:
(a) Any person, except a natural person, that performs a service or
engages in a trade for profit; or
(b) Any natural person who performs a service or engages in a trade
for profit if the person is required to file with the Internal Revenue
Service a Schedule C (Form 1040), Profit or Loss From Business Form, or
its equivalent or successor form, a Schedule E (Form 1040), Supplemental
Income and Loss Form, or its equivalent or successor form, or a Schedule
F (Form 1040), Profit or Loss From Farming Form, or its equivalent or
successor form, for that activity.
2. The term does not include:
(a) A governmental entity.
(b) A nonprofit religious, charitable, fraternal or other
organization that qualifies as a tax-exempt organization pursuant to 26
U.S.C. § 501(c).
(c) A person who operates a business from his home and whose net
earnings from that business are not more than 66 2/3 percent of the
average annual wage, as computed for the preceding calendar year pursuant
to chapter 612 of NRS and rounded to the
nearest hundred dollars.
(d) A natural person whose sole business is the rental of four or
fewer dwelling units to others.
(e) A business whose primary purpose is to create or produce motion
pictures. As used in this paragraph, “motion pictures” has the meaning
ascribed to it in NRS 231.020 .
(Added to NRS by 2003, 20th Special Session, 156 ; A 2005, 22nd Special Session,
128 )
“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 )
Repealed. (See chapter 9,
Statutes of Nevada 2005, 22nd Special Session, at page 146 .)
“State business
license” means the business license required pursuant to NRS 360.780
.
(Added to NRS by 2005, 22nd Special Session, 124 )
“Wages” means any remuneration paid
for personal services, including commissions, and bonuses and
remuneration payable in any medium other than cash.
(Added to NRS by 2003, 20th Special Session, 156 )
1. Except as otherwise provided in subsection 7, a person shall
not conduct a business in this State unless he has a state business
license issued by the Department.
2. An application for a state business license must:
(a) Be made upon a form prescribed by the Department;
(b) Set forth the name under which the applicant transacts or
intends to transact business and the location of his place or places of
business;
(c) Be accompanied by a fee of $100; and
(d) Include any other information that the Department deems
necessary.
3. The application must be signed by:
(a) The owner, if the business is owned by a natural person;
(b) A member or partner, if the business is owned by an association
or partnership; or
(c) An officer or some other person specifically authorized to sign
the application, if the business is owned by a corporation.
4. If the application is signed pursuant to paragraph (c) of
subsection 3, written evidence of the signer’s authority must be attached
to the application.
5. The state business license required to be obtained pursuant to
this section is in addition to any license to conduct business that must
be obtained from the local jurisdiction in which the business is being
conducted.
6. For the purposes of NRS 360.760 to 360.798 ,
inclusive, a person shall be deemed to conduct a business in this State
if a business for which the person is responsible:
(a) Is organized pursuant to title 7 of NRS, other than a business
organized pursuant to chapter 82 or 84 of NRS;
(b) Has an office or other base of operations in this State; or
(c) Pays wages or other remuneration to a natural person who
performs in this State any of the duties for which he is paid.
7. 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
)
1. A natural person is not required to obtain more than one state
business license for any combination of activities conducted by that
person which are reported to the Internal Revenue Service for any federal
tax year on two or more of the forms described in paragraph (b) of
subsection 1 of NRS 360.765 .
2. As used in this section, “federal tax year” means any period of
12 months for which a person is required to report income, tax deductions
and tax credits pursuant to the provisions of the Internal Revenue Code
and any regulations adopted pursuant thereto.
(Added to NRS by 2005, 22nd Special Session, 124 )
1. Except as otherwise provided in subsection 2, a person who has
been issued a state business license shall submit a fee of $100 to the
Department on or before:
(a) The last day of the month in which the anniversary date of
issuance of the state business license occurs in each year; or
(b) Such other annual date as the Department and person may
mutually agree,
Ê unless the person submits a written statement to the Department, at
least 10 days before that date, indicating that the person will not be
conducting business in this State after that date.
2. The Department may reduce the amount of any initial fee
required pursuant to paragraph (b) of subsection 1 to allow credit for
the remaining portion of a year for which the fee has been paid for the
state business license pursuant to paragraph (a) of subsection 1 or NRS
360.780 .
3. A person who fails to submit the annual fee required pursuant
to this section in a timely manner shall pay a penalty in the amount of
$100 in addition to the annual fee.
(Added to NRS by 2005, 22nd Special Session, 125 )
Repealed. (See chapter 9, Statutes of Nevada 2005, 22nd Special Session,
at page 146 .)
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 )
The
Department shall deposit all money it receives pursuant to NRS 360.760
to 360.798 , inclusive, in the State Treasury for credit
to the State General Fund.
(Added to NRS by 2003, 20th Special Session, 157 )
1. Except as otherwise provided in this section and NRS 360.250
, the records and files of the
Department concerning the administration of NRS 360.760 to 360.798 ,
inclusive, are confidential and privileged. The Department, and any
employee of the Department engaged in the administration of NRS 360.760
to 360.798 , inclusive, or charged with the custody of any
such records or files, shall not disclose any information obtained from
those records or files. Neither the Department nor any employee of the
Department may be required to produce any of the records, files and
information for the inspection of any person or for use in any action or
proceeding.
2. The records and files of the Department concerning the
administration of NRS 360.760 to
360.798 , inclusive, 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 pursuant to the provisions of
this chapter 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 authorized representative of a copy
of any document filed by the person pursuant to NRS 360.760 to 360.798 ,
inclusive.
(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.
(e) Disclosure in confidence to the Governor or his 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 pursuant to this
chapter, 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 subsection 3.
(g) Disclosure of information concerning whether or not a person
conducting a business in this State has a state business license.
3. The Nevada Tax Commission may agree with any county fair and
recreation board or the governing body of any county, city or town for
the continuing exchange of information concerning taxpayers.
4. The Executive Director shall periodically, as he 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 he has a
record. The list must include the mailing address of the business as
reported to the Department.
(Added to NRS by 2003, 1315 ; A 2005, 22nd Special Session, 129 )
1. If a person who holds a state business license fails to comply
with a provision of NRS 360.760 to
360.798 , inclusive, or a regulation of
the Department adopted pursuant thereto, the Department may revoke or
suspend the state business license of the person. Before so doing, the
Department must hold a hearing after 10 days’ written notice to the
licensee. The notice must specify the time and place of the hearing and
require the licensee to show cause why his license should not be revoked.
2. If the license is suspended or revoked, the Department shall
give written notice of the action to the person who holds the state
business license.
3. The notices required by this section may be served personally
or by mail in the manner provided in NRS 360.350 for the service of a notice of the
determination of a deficiency.
4. The Department shall not issue a new license to the former
holder of a revoked state business license unless the Department is
satisfied that the person will comply with the provisions of this chapter
and the regulations of the Department adopted pursuant thereto.
(Added to NRS by 2005, 294 )
ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCAL GOVERNMENTS
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 )
“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 )
“Local government” means
any city, county, district or other political subdivision of this state.
(Added to NRS by 2003, 968 )
“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 )
“Telecommunications service” has the meaning ascribed to it in 47 U.S.C.
§ 153(46), as that section existed on July 1, 2003.
(Added to NRS by 2003, 968 )
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,
telecommunications service or community antenna television 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 )
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, telecommunications
service or community antenna television 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 )
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
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 )
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
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 paragraph (b) 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 )
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 subparagraph (2) 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, Commission on Tourism and
Governor in the manner required to satisfy the requirements of
subsections 6, 7 and 8 of NRS 271A.080 ,
Ê and after the provision of notice to and an opportunity to make
comments by the board of trustees of the school district in which the
tourism improvement district is located in accordance with subsection 4
of NRS 271A.080 and, if applicable,
by the board of county commissioners of the county in which the tourism
improvement district is located in accordance with subsection 5 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 )
