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- NRS 370A.020 · “Adjusted for inflation” defined.
- NRS 370A.030 · “Affiliate” defined.
- NRS 370A.040 · “Allocable share” defined.
- NRS 370A.050 · “Cigarette” defined.
- NRS 370A.060 · “Manufacturer of tobacco products” defined.
- NRS 370A.070 · “Master Settlement Agreement” defined.
- NRS 370A.080 · “Participating manufacturer” defined.
- NRS 370A.090 · “Qualified escrow fund” defined.
- NRS 370A.095 · “Qualified tribal land” defined.
- NRS 370A.100 · “Released claims” defined.
- NRS 370A.110 · “Releasing parties” defined.
- NRS 370A.120 · “Units sold” defined.
- NRS 370A.130 · Adoption of regulations to ascertain amount of excise tax collected from each manufacturer.
- NRS 370A.140 · Participation in Master Settlement Agreement or deposits into qualified escrow fund required.
- NRS 370A.150 · Deposits into escrow: Disposition of interest; release of principal. [Effective until the date upon which a court of competent jurisdiction enters a judgment determining that subsection 2 of this section is unconstitutional.]
- NRS 370A.153 · Assignment of money deposited into escrow; use of money assigned to this State.
- NRS 370A.157 · Release of money deposited into escrow to Indian tribes.
- NRS 370A.160 · Compliance by manufacturer: Annual certification; enforcement; penalties for violations.
- NRS 370A.170 · Provisions void under certain circumstances.
- NRS 371.010 · Short title.
- NRS 371.020 · Definitions.
- NRS 371.030 · Basic governmental services tax: Imposition.
- NRS 371.040 · Basic governmental services tax: Annual amount.
- NRS 371.043 · Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000.
- NRS 371.045 · Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more.
- NRS 371.047 · Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.
- NRS 371.050 · Valuation of vehicles.
- NRS 371.060 · Schedules for depreciation; minimum amount of tax.
- NRS 371.070 · Reduction for initial registration of certain vehicles after beginning of period of registration.
- NRS 371.080 · Reduction on cessation of exemption of certain vehicles because of change of ownership.
- NRS 371.085 · Proration of tax by interstate motor carrier.
- NRS 371.090 · Computation of tax and penalty.
- NRS 371.100 · Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions.
- NRS 371.101 · Exemption of vehicle registered by surviving spouse.
- NRS 371.102 · Exemption of vehicle registered by person who is blind.
- NRS 371.103 · Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse.
- NRS 371.1035 · Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for the Veterans Home in Southern Nevada or Gift Account for the Veterans Home in Northern Nevada.
- NRS 371.104 · Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse.
- NRS 371.105 · Time for claiming exemption and making designation; limitation on total exemption per fiscal year.
- NRS 371.106 · Owner to notify Department of cessation of exemption; penalty.
- NRS 371.107 · Duties of county assessor in county whose population is 55,000 or more.
- NRS 371.110 · Due date.
- NRS 371.120 · Collection; issuance of receipt.
- NRS 371.125 · Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions.
- NRS 371.130 · Delinquency.
- NRS 371.140 · Penalty for delinquency; proof of nonoperation; exceptions.
- NRS 371.150 · Collection of current tax; circumstances precluding imposition of penalty.
- NRS 371.160 · Effect of failure of bank to pay check in payment of tax or penalty on first presentation.
- NRS 371.170 · Exemption from penalty when vehicle repossessed; conditions.
- NRS 371.180 · Waiver of penalties accruing before transfer of vehicle.
- NRS 371.190 · Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale.
- NRS 371.200 · Notice to legal owner before sale of vehicle.
- NRS 371.210 · Payment of tax, penalties and costs by legal owner before sale; return of vehicle.
- NRS 371.220 · Refund of tax or penalty erroneously collected.
- NRS 371.230 · Deposit of money collected to credit of Motor Vehicle Fund.
- NRS 372.010 · Short title.
- NRS 372.015 · Definitions.
- NRS 372.020 · “Business” defined.
- NRS 372.025 · “Gross receipts” defined.
- NRS 372.030 · “In this State” and “in the State” defined.
- NRS 372.035 · “Occasional sale” defined.
- NRS 372.040 · “Person” defined.
- NRS 372.045 · “Purchase” defined.
- NRS 372.050 · “Retail sale” and “sale at retail” defined.
- NRS 372.055 · “Retailer” defined.
- NRS 372.060 · “Sale” defined.
- NRS 372.065 · “Sales price” defined.
- NRS 372.070 · “Seller” defined.
- NRS 372.075 · “Storage” defined.
- NRS 372.080 · “Storage” and “use”: Exclusion.
- NRS 372.085 · “Tangible personal property” defined.
- NRS 372.090 · “Tax Commission” defined.
- NRS 372.095 · “Taxpayer” defined.
- NRS 372.102 · “Vehicle” defined.
- NRS 372.105 · Imposition and rate.
- NRS 372.110 · Method of collection.
- NRS 372.115 · Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
- NRS 372.120 · Display of tax separately from price.
- NRS 372.123 · Provisions required in certain purchasing contracts of State or political subdivision.
- NRS 372.155 · Presumption of taxability; purchase for resale; sale by drop shipment.
- NRS 372.165 · Form and contents of resale certificate.
- NRS 372.170 · Liability of purchaser who gives and seller who takes resale certificate.
- NRS 372.175 · Improper use of resale certificate; penalty.
- NRS 372.180 · Resale certificate: Commingled fungible goods.
- NRS 372.185 · Imposition and rate.
- NRS 372.190 · Liability for tax; extinguishment of liability.
- NRS 372.195 · Collection by retailer; purchaser’s receipt.
- NRS 372.200 · Tax as debt to State.
- NRS 372.205 · Advertisement of assumption or absorption of tax by retailer unlawful.
- NRS 372.210 · Tax must be displayed separately from price.
- NRS 372.215 · Unlawful acts.
- NRS 372.220 · Registration of retailers; registration of certain businesses when obtaining state business license.
- NRS 372.225 · Presumption of purchase for use; purchase for resale; sale by drop shipment.
- NRS 372.235 · Form and contents of resale certificate.
- NRS 372.240 · Liability of purchaser giving resale certificate: Use of article bought for resale.
- NRS 372.245 · Resale certificate: Commingled fungible goods.
- NRS 372.250 · Presumption of purchase for use in this State.
- NRS 372.255 · Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
- NRS 372.258 · Presumption that certain property delivered outside this State was not purchased for use in this State.
- NRS 372.260 · “Exempted from the taxes imposed by this chapter” defined.