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- NRS 360.210 · Power of Department to appraise and assess property.
- NRS 360.215 · Powers and duties of Department regarding county assessors, assessment procedures and equalization.
- NRS 360.217 · Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts.
- NRS 360.220 · Duty of Department to require local governments to submit fiscal information.
- NRS 360.225 · Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development.
- NRS 360.230 · Duty of Department to investigate property escaping taxation and require placement on tax roll.
- NRS 360.231 · Authority of Department to deliver notices, decisions and other written communications by electronic means; delivery by mail to person who opts out of delivery by electronic means.
- NRS 360.232 · Audits by Department: Notification of taxpayer and extension of date for completion.
- NRS 360.233 · Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.
- NRS 360.235 · Refund or credit to taxpayer after audit.
- NRS 360.236 · Overpayments: Credit against other amounts due required before any refund.
- NRS 360.238 · Department may charge fee for returned checks.
- NRS 360.240 · Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses.
- NRS 360.245 · Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decisions on appeal.
- NRS 360.247 · Hearing on appeal concerning liability for tax must be open to public; consideration of proprietary or confidential information in closed hearing; abstracts of certain decisions; protection of confidentiality and liability for disclosure of information.
- NRS 360.250 · Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections.
- NRS 360.255 · Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities.
- NRS 360.260 · Power of Nevada Tax Commission to institute and instigate action and prosecution.
- NRS 360.261 · Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes.
- NRS 360.262 · Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due.
- NRS 360.263 · Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations.
- NRS 360.264 · Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts.
- NRS 360.265 · Power of Nevada Tax Commission regarding uncollectible debts.
- NRS 360.270 · Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department.
- NRS 360.271 · Deposit of money received by Department in lieu of surety bond.
- NRS 360.278 · Authority to engage service of armored car.
- NRS 360.279 · Disposition of security for payment of sales and use taxes which remains unclaimed after account closed.
- NRS 360.280 · Duties of county assessor and board of county commissioners.
- NRS 360.283 · Annual determination of population of towns, townships, cities and counties; employment of demographer.
- NRS 360.285 · Certification of population by Governor.
- NRS 360.287 · Apportionment of tax receipts to cities.
- NRS 360.288 · Department of Corrections required to provide certain information concerning inmates to State Demographer; revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration; manner of counting inmates whose last residence unknown.
- NRS 360.289 · Annual reports of projected population of counties.
- NRS 360.2905 · Citation of NRS 360.291
- NRS 360.291 · Taxpayers’ Bill of Rights.
- NRS 360.2915 · Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.
- NRS 360.292 · Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights.
- NRS 360.2925 · Provision of instructions and information to taxpayer liable for first time for taxes on business.
- NRS 360.293 · Provision of response to request submitted by taxpayer.
- NRS 360.2935 · Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.
- NRS 360.2937 · Amount of interest required on overpayment of certain taxes, fees and assessments.
- NRS 360.294 · Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits.
- NRS 360.295 · Extension of time for payment: Interest on amount due.
- NRS 360.297 · Joint and several liability of responsible persons.
- NRS 360.299 · Determination of amount of sales or use tax due; transmission of notice regarding NRS 372.365
- NRS 360.300 · Computation of tax, contribution or premium by Department; penalty for failure to file return.
- NRS 360.320 · Offsetting of certain overpayments; calculation of penalties and interest.
- NRS 360.330 · Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.
- NRS 360.340 · Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.
- NRS 360.350 · Notice of determination required; method and effect of service.
- NRS 360.355 · Time for provision of notice of determination.
- NRS 360.357 · Tolling of period for issuance of notice of determination when taxpayer files claim for refund.
- NRS 360.360 · Redetermination: Petition; time for filing.
- NRS 360.365 · Redetermination: Contents of petition and accompanying materials.
- NRS 360.370 · Redetermination: Oral hearing; notice; continuances.
- NRS 360.380 · Redetermination: Change in determined amount; limitations.
- NRS 360.390 · Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.
- NRS 360.395 · Redetermination: Prerequisites to judicial review of final order; credit or refund.
- NRS 360.400 · Time for payment of determined amount; penalty for delinquency in payment.
- NRS 360.412 · Duty of Department to make determination; service of notice.
- NRS 360.414 · When payment due; finality of determination; penalty for delinquent payment.
- NRS 360.416 · Petition for redetermination; deposit of security.
- NRS 360.417 · Penalty for failure to pay tax or fee.
- NRS 360.419 · Waiver or reduction of interest or penalty.
- NRS 360.4193 · Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.
- NRS 360.4195 · Action for use tax: Manner of service of process.
- NRS 360.420 · Application for entry of judgment: Authority of Department; certificate of delinquency.
- NRS 360.425 · Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.
- NRS 360.440 · Execution: Issuance; sale.
- NRS 360.450 · Recordation of abstract or copy of judgment; effect and duration of resulting lien.
- NRS 360.460 · Extension of lien.
- NRS 360.470 · Remedies of State are supplemental; additional requirements unimpaired.
- NRS 360.473 · Recordation of certificate of delinquency; resulting lien; duration and extension of lien.
- NRS 360.475 · Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.
- NRS 360.480 · Cases of priority; subordination to prior recorded liens and certain other debts.
- NRS 360.483 · Issuance; effect; levy and sale.
- NRS 360.485 · Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.
- NRS 360.490 · Penalty for operation of business without permit or license; issuance of order to lock and seal business.
- NRS 360.500 · Delivery of order to lock and seal business to sheriff for enforcement.
- NRS 360.510 · Notice of delinquency and demand to transmit certain assets: Issuance and effect.
- NRS 360.520 · Limitation on withholding or transmitting assets.
- NRS 360.525 · Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.
- NRS 360.530 · Seizure of property by Department for payment of sales or use tax or other excise tax due.
- NRS 360.535 · Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.
- NRS 360.540 · Service and contents of notice of sale of property seized to pay taxes.
- NRS 360.550 · Sale of property for delinquent taxes.
- NRS 360.560 · Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.
- NRS 360.597 · Definitions.
- NRS 360.5971 · Registration or permit required to engage in or conduct business as seller; application for permit.
- NRS 360.5972 · Fee for permit; distribution.
- NRS 360.5973 · Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.
- NRS 360.5974 · Fee for reinstatement of suspended or revoked permit.
- NRS 360.5975 · Revocation or suspension of permit: Procedure; manner of serving notice; limitation on issuance of new permit.
- NRS 360.600 · Definitions.
- NRS 360.605 · “Account” defined.
- NRS 360.610 · “County” defined.
- NRS 360.620 · “Enterprise district” defined.
- NRS 360.640 · “Local government” defined.
- NRS 360.650 · “Special district” defined.
- NRS 360.660 · Local Government Tax Distribution Account: Creation; administration by Executive Director.