GroundRules
Browse Nevada
Read the original sections, or search by topic.
- NRS 372.765 · Other violations of chapter.
- NRS 372.770 · Statute of limitations.
- NRS 372.775 · Application of doctrine of res judicata.
- NRS 372.780 · Sales and Use Tax Account: Remittances; deposits.
- NRS 372.785 · Sales and Use Tax Account: Refunds.
- NRS 372.790 · Remedies of State are cumulative.
- NRS 372.795 · Authority of Department to act for people of State.
- NRS 372.800 · Indian reservations and colonies: Imposition and collection of sales tax.
- NRS 372.805 · Indian reservations and colonies: Restriction on collection of tax by Department.
- NRS 372.810 · Rights of Indians not abridged.
- NRS 372.815 · Strict construction of certain provisions of chapter.
- NRS 372A.010 · Definitions.
- NRS 372A.015 · “Cannabis” defined.
- NRS 372A.020 · “Controlled substance” defined.
- NRS 372A.040 · “Sell” defined.
- NRS 372A.050 · Department to adopt regulations.
- NRS 372A.060 · Applicability; no immunity from criminal prosecution.
- NRS 372A.070 · Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement.
- NRS 372A.080 · Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure.
- NRS 372A.090 · Revenue stamps: Design, printing and sale; record of stamps sold.
- NRS 372A.100 · Destruction of spoiled or unusable revenue stamps.
- NRS 372A.110 · Deposit and allocation of taxes, fees and penalties collected.
- NRS 372A.120 · Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance.
- NRS 372A.130 · Action to enjoin assessment or collection of tax, interest or penalty barred.
- NRS 372A.200 · Definitions.
- NRS 372A.205 · “Adult-use cannabis retail store” defined.
- NRS 372A.207 · “Cannabis consumption lounge” defined.
- NRS 372A.210 · “Cannabis cultivation facility” defined.
- NRS 372A.220 · “Excise tax on cannabis” defined.
- NRS 372A.247 · “Sales price” defined.
- NRS 372A.250 · “Taxpayer” defined.
- NRS 372A.260 · Applicability of chapter 360
- NRS 372A.270 · Maintenance and availability of records of taxpayer; penalty.
- NRS 372A.280 · Examination of records by Department; payment of expenses of Department for examination of records outside State.
- NRS 372A.285 · Submission of reports to Department concerning production, purchases and sales of cannabis and cannabis products; regulations.
- NRS 372A.2855 · Definitions. [Effective January 1, 2027.]
- NRS 372A.2857 · “Board” defined. [Effective January 1, 2027.]
- NRS 372A.2858 · “Business” defined. [Effective January 1, 2027.]
- NRS 372A.286 · “Person” defined. [Effective January 1, 2027.]
- NRS 372A.2862 · “Seller” defined. [Effective January 1, 2027.]
- NRS 372A.2864 · Registration with Department and cannabis tax permit required to engage in or conduct business as seller; application for permit. [Effective January 1, 2027.]
- NRS 372A.2865 · Issuance, assignability and display of cannabis tax permit; explanation of liability for collection and payment of taxes. [Effective January 1, 2027.]
- NRS 372A.2867 · Revocation or suspension of cannabis tax permit: Procedure; limitation on issuance of new permit; seller authorized to operate until final decision. [Effective January 1, 2027.]
- NRS 372A.2868 · Prerequisites to judicial review of final order; credit or refund. [Effective January 1, 2027.]
- NRS 372A.2869 · Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.]
- NRS 372A.290 · Imposition and amount of tax on wholesale sales and retail sales; distribution of revenue collected; manner of payment of costs of Cannabis Compliance Board and local governments from revenue collected; regulations; certain retail sales exempt.
- NRS 372A.300 · Certification of excess amount collected; credit and refund.
- NRS 372A.310 · Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.
- NRS 372A.320 · Interest on overpayments; disallowance of interest.
- NRS 372A.330 · Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.
- NRS 372A.340 · Standing to file petition for judicial review; failure to file petition constitutes waiver.
- NRS 372A.350 · Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.
- NRS 372A.360 · Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
- NRS 372A.370 · Prohibited acts; penalty.
- NRS 372A.380 · Remedies of State are cumulative.
- NRS 372B.010 · Definitions.
- NRS 372B.015 · “Autonomous vehicle network company” defined.
- NRS 372B.020 · “Certificate holder” defined.
- NRS 372B.030 · “Common motor carrier of passengers” defined.
- NRS 372B.040 · “Driver” defined.
- NRS 372B.050 · “Operator” defined.
- NRS 372B.060 · “Taxicab” defined.
- NRS 372B.070 · “Taxpayer” defined.
- NRS 372B.080 · “Transportation network company” defined.
- NRS 372B.090 · “Transportation services” defined.
- NRS 372B.100 · Applicability of chapter 360
- NRS 372B.110 · Regulations.
- NRS 372B.120 · Maintenance and availability of records of taxpayer; penalty.
- NRS 372B.130 · Examination of records by Department.
- NRS 372B.140 · Imposition and amount of tax on transportation network companies.
- NRS 372B.145 · Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer.
- NRS 372B.150 · Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer.
- NRS 372B.160 · Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.
- NRS 372B.170 · Deposit of amounts received by State Treasurer.
- NRS 372B.180 · Certification of excess amount collected; credit and refund.
- NRS 372B.190 · Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.
- NRS 372B.200 · Interest on overpayments; disallowance of interest.
- NRS 372B.210 · Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.
- NRS 372B.220 · Standing to file petition for judicial review; failure to file petition constitutes waiver.
- NRS 372B.230 · Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.
- NRS 372B.240 · Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund.
- NRS 372B.250 · Prohibited acts; penalty.
- NRS 372B.260 · Remedies of State are cumulative.
- NRS 373.010 · Short title.
- NRS 373.020 · Definitions.
- NRS 373.0205 · “Acquisition” and “acquire” defined.
- NRS 373.021 · “Board” defined.
- NRS 373.022 · “City” defined.
- NRS 373.023 · “Commission” defined.
- NRS 373.024 · “Cost of the project” defined.
- NRS 373.0245 · “Department” defined.
- NRS 373.0246 · “Diesel fuel” defined.
- NRS 373.0249 · “Highway truck parking” defined.
- NRS 373.027 · “Improvement” and “improve” defined.
- NRS 373.028 · “Project” defined.
- NRS 373.029 · “Town” defined.
- NRS 373.030 · Imposition of tax in certain counties.
- NRS 373.060 · Effective date of tax imposed pursuant to NRS 373.030
- NRS 373.062 · Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption.
- NRS 373.065 · Additional taxes in counties whose population is less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates; annual review; distribution and use of proceeds.