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- NRS 361.7388 · Accrual of interest on amounts postponed.
- NRS 361.739 · Attachment of liens for postponed amounts; collection of postponed amounts.
- NRS 361.7392 · Submission of request for statement of amount postponed; preparation and provision of statement.
- NRS 361.7394 · Time when postponed amounts become due; payments authorized before amounts become due.
- NRS 361.7396 · Denial or revocation of claims; penalty and assessment upon revocation.
- NRS 361.7398 · Criminal penalty.
- NRS 361.745 · Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.
- NRS 361.755 · Apportionment of taxes by county treasurers.
- NRS 361.765 · Correction of clerical and typographical errors on tax rolls.
- NRS 361.767 · Assessment of personal property that was not assessed or was underassessed.
- NRS 361.768 · Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.
- NRS 361.769 · Assessment of real property not on secured roll.
- NRS 361.770 · Assessment of newly constructed real property as personal property when not assessed for current tax year.
- NRS 361.773 · Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.
- NRS 361.777 · Priority of partial abatements and partial exemptions from taxation.
- NRS 361.780 · Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.
- NRS 361.790 · Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt.
- NRS 361.797 · Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.
- NRS 361.802 · Definitions.
- NRS 361.804 · “Affiliate” defined.
- NRS 361.806 · “Heavy equipment rental company” defined.
- NRS 361.808 · “Heavy equipment rental property” defined.
- NRS 361.811 · “North American Industry Classification System” and “NAICS” defined.
- NRS 361.814 · “Rent,” “rental” and “renting” defined.
- NRS 361.816 · “Rental charge” defined.
- NRS 361.818 · “Renter” defined.
- NRS 361.821 · Maintenance and availability of records; regulations.
- NRS 361.822 · Examination of records by Department.
- NRS 361.826 · Maximum amount; separately stated on invoices; authorized use.
- NRS 361.828 · Prohibition against charging certain persons and entities.
- NRS 361.831 · Filing and contents of report.
- NRS 361.834 · Prohibited acts; penalty.
- NRS 361.900 · Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments.
- NRS 361.905 · Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.
- NRS 361.910 · Duration of validity.
- NRS 361.915 · Relinquishment.
- NRS 361.920 · Allodial Title Trust Account; regulations of State Treasurer.
- NRS 361A.010 · Definitions.
- NRS 361A.020 · “Agricultural real property” defined.
- NRS 361A.030 · “Agricultural use” defined.
- NRS 361A.0305 · “Agrivoltaic purposes” defined.
- NRS 361A.031 · “Converted to a higher use” defined.
- NRS 361A.0315 · “Golf course” defined.
- NRS 361A.032 · “Higher use” defined.
- NRS 361A.040 · “Open-space real property” defined.
- NRS 361A.050 · “Open-space use” defined.
- NRS 361A.060 · “Owner” defined.
- NRS 361A.065 · “Parcel” defined.
- NRS 361A.090 · Legislative declaration.
- NRS 361A.100 · Application by owner.
- NRS 361A.110 · Filing, contents and execution of application.
- NRS 361A.120 · Independent determination of use; regulations; notice of determination; recording of approved applications.
- NRS 361A.130 · Determination of value for agricultural use; notification of assessment.
- NRS 361A.140 · Classification of agricultural property; valuations for each classification.
- NRS 361A.150 · Disqualification of property.
- NRS 361A.160 · Appeal of determination.
- NRS 361A.170 · Designations or classifications of property for open-space use; procedures and criteria.
- NRS 361A.180 · Application by owner.
- NRS 361A.190 · Filing, contents and execution of application.
- NRS 361A.200 · Action on application by governing bodies of county and city: Procedure.
- NRS 361A.210 · Orders of approval or denial by board of county commissioners.
- NRS 361A.220 · Determination of value for open-space use; notification of assessment.
- NRS 361A.225 · Determination of value for open-space use of real property used as golf course.
- NRS 361A.230 · Disqualification of property.
- NRS 361A.240 · Appeal from determination; equalization of assessment.
- NRS 361A.250 · Redetermination of use: Complaint; hearing; order; judicial review.
- NRS 361A.265 · Prepayment of deferred taxes; estimate of taxes due; appeal by owner; conversion to higher use after secured tax roll has been closed.
- NRS 361A.270 · Owner to notify assessor of cessation of agricultural or open-space use or conversion to higher use; survey of portion of parcel converted to higher use.
- NRS 361A.271 · Assessor to give owner notice of determination; contents of notice.
- NRS 361A.273 · Appeal from determination or valuations.
- NRS 361A.277 · Determination of taxable value when property converted to higher use.
- NRS 361A.280 · Payment of deferred tax when property converted to higher use.
- NRS 361A.283 · Period for assessment of deferred tax; penalty for failure of owner to provide assessor with required notice.
- NRS 361A.286 · Lien for deferred tax and penalty.
- NRS 361A.290 · Seller to notify buyer of lien for deferred taxes; personal liability for deferred taxes.
- NRS 362.010 · Definitions.
- NRS 362.030 · County assessor to assess surface of patented mines and mining claims; exceptions.
- NRS 362.040 · Exclusion of assessment from roll.
- NRS 362.050 · Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents.
- NRS 362.060 · Who may make affidavit.
- NRS 362.070 · Contiguous patented mines or mining claims: Performance of work on one mine.
- NRS 362.090 · One affidavit may be recorded for labor on several patented mines or mining claims.
- NRS 362.095 · Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture.
- NRS 362.100 · Duties of Department.
- NRS 362.105 · “Royalty” defined.
- NRS 362.110 · Annual statement of gross yield and claimed net proceeds; annual list of lessees.
- NRS 362.115 · Annual statement of estimated gross yield, net proceeds and royalties; use of statement.
- NRS 362.120 · Computation of gross yield and net proceeds; required reports.
- NRS 362.130 · Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments.
- NRS 362.135 · Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.
- NRS 362.140 · Rate of tax upon net proceeds.
- NRS 362.150 · Liens for taxes on proceeds of minerals.
- NRS 362.160 · When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest.
- NRS 362.170 · Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; deposit of certain amount of tax, penalties and interest to credit of State Education Fund; Department to report amount received as tax upon net proceeds of geothermal resources.
- NRS 362.171 · Establishment and use of county fund for mitigation; certain school districts authorized to use money apportioned to school district to retire bonds or other obligations of school district.
- NRS 362.175 · Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect.
- NRS 362.180 · Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid.
- NRS 362.200 · Powers of Department: Examination of records; hearings.
- NRS 362.230 · Penalty for failure to file statements.
- NRS 362.240 · Penalty for false statements.