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- NRS 363A.010 · Definitions.
- NRS 363A.015 · “Business activity” defined.
- NRS 363A.020 · “Commission” defined.
- NRS 363A.030 · “Employer” defined.
- NRS 363A.040 · “Employment” defined.
- NRS 363A.050 · “Financial institution” defined.
- NRS 363A.060 · “Taxpayer” defined.
- NRS 363A.070 · Duties of Department.
- NRS 363A.080 · Maintenance and availability of records of taxpayer; penalty.
- NRS 363A.090 · Examination of records by Department; payment of expenses of Department for examination of records outside State.
- NRS 363A.120 · Excise tax on banks: Imposition, amount and payment; filing of return.
- NRS 363A.130 · Payroll tax: Imposition, amount and payment; filing of return; credits.
- NRS 363A.135 · Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees.
- NRS 363A.137 · Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.
- NRS 363A.139 · Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.
- NRS 363A.140 · Extension of time for payment; payment of interest during period of extension.
- NRS 363A.150 · Certification of excess amount collected; credit and refund.
- NRS 363A.160 · Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.
- NRS 363A.170 · Interest on overpayments; disallowance of interest.
- NRS 363A.180 · Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- NRS 363A.190 · Action for refund: Period for commencement; venue; waiver.
- NRS 363A.200 · Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
- NRS 363A.210 · Allowance of interest in judgment for amount illegally collected.
- NRS 363A.220 · Standing to recover.
- NRS 363A.230 · Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
- NRS 363A.240 · Cancellation of illegal determination.
- NRS 363A.250 · Prohibited acts; penalty.
- NRS 363A.260 · Remedies of State are cumulative.
- NRS 363B.010 · Definitions.
- NRS 363B.015 · “Business activity” defined.
- NRS 363B.020 · “Commission” defined.
- NRS 363B.030 · “Employer” defined.
- NRS 363B.040 · “Employment” defined.
- NRS 363B.050 · “Taxpayer” defined.
- NRS 363B.060 · Duties of Department.
- NRS 363B.070 · Maintenance and availability of records of taxpayer; penalty.
- NRS 363B.080 · Examination of records by Department; payment of expenses of Department for examination of records outside State.
- NRS 363B.110 · Imposition, amount and payment of tax; filing of return; credits.
- NRS 363B.115 · Deduction of certain amounts paid for health insurance or health benefit plan for employees.
- NRS 363B.117 · Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.
- NRS 363B.119 · Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.
- NRS 363B.120 · Partial abatement of tax during initial period of operation of employer.
- NRS 363B.130 · Extension of time for payment; payment of interest during period of extension.
- NRS 363B.140 · Certification of excess amount collected; credit and refund.
- NRS 363B.150 · Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.
- NRS 363B.160 · Interest on overpayments; disallowance of interest.
- NRS 363B.170 · Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- NRS 363B.180 · Action for refund: Period for commencement; venue; waiver.
- NRS 363B.190 · Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
- NRS 363B.200 · Allowance of interest in judgment for amount illegally collected.
- NRS 363B.210 · Standing to recover.
- NRS 363B.220 · Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
- NRS 363B.230 · Cancellation of illegal determination.
- NRS 363B.240 · Prohibited acts; penalty.
- NRS 363B.250 · Remedies of State are cumulative.
- NRS 363C.010 · Definitions.
- NRS 363C.015 · “Business” defined.
- NRS 363C.020 · “Business entity” defined.
- NRS 363C.025 · “Commerce tax” defined.
- NRS 363C.030 · “Credit sales” defined.
- NRS 363C.035 · “Engaging in a business” defined.
- NRS 363C.040 · “Governmental entity” defined.
- NRS 363C.045 · “Gross revenue” defined.
- NRS 363C.050 · “Loan” defined.
- NRS 363C.055 · “Nevada gross revenue” defined.
- NRS 363C.060 · “North American Industry Classification System” and “NAICS” defined.
- NRS 363C.065 · “Pass-through entity” defined.
- NRS 363C.070 · “Pass-through revenue” defined.
- NRS 363C.075 · “Securities” defined.
- NRS 363C.080 · “Taxable year” defined.
- NRS 363C.085 · “Wages” defined.
- NRS 363C.090 · References to Internal Revenue Code.
- NRS 363C.091 · References to North American Industry Classification System or NAICS.
- NRS 363C.093 · Businesses constituting passive entities.
- NRS 363C.097 · Determination of business category.
- NRS 363C.100 · Duties of Department.
- NRS 363C.110 · Maintenance and availability of records of taxpayer; regulations.
- NRS 363C.120 · Examination of records by Department; payment of expenses of Department for examination of records outside this State.
- NRS 363C.130 · Authority of Executive Director to request information from other agencies and officers; confidentiality.
- NRS 363C.140 · Method of accounting.
- NRS 363C.200 · Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension.
- NRS 363C.210 · Deductions from gross revenue.
- NRS 363C.220 · Situsing.
- NRS 363C.300 · Rate of tax based on business category in which business entity is primarily engaged.
- NRS 363C.310 · Agriculture, forestry, fishing and hunting (NAICS 11).
- NRS 363C.320 · Mining, quarrying and oil and gas extraction (NAICS 21).
- NRS 363C.330 · Utilities and telecommunications (NAICS 22 and 517).
- NRS 363C.340 · Construction (NAICS 23).
- NRS 363C.350 · Manufacturing (NAICS 31, 32 and 33).
- NRS 363C.360 · Wholesale trade (NAICS 42).
- NRS 363C.370 · Retail trade (NAICS 44 and 45).
- NRS 363C.380 · Air transportation (NAICS 481).
- NRS 363C.390 · Rail transportation (NAICS 482).
- NRS 363C.400 · Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492).
- NRS 363C.410 · Truck transportation (NAICS 484).
- NRS 363C.420 · Warehousing and storage (NAICS 493).
- NRS 363C.430 · Publishing, software and data processing (NAICS 512, 513, 516 and 518).
- NRS 363C.440 · Finance and insurance (NAICS 52).
- NRS 363C.450 · Real estate and rental and leasing (NAICS 53).
- NRS 363C.460 · Professional, scientific and technical services (NAICS 54).