ADMINISTRATION

Section 360.010 - Nevada Tax Commission: Creation; composition; Chair
Section 360.020 - Qualifications of commissioners
Section 360.030 - Limitations on appointment of commissioners; terms; removal from office
Section 360.050 - Compensation of commissioners
Section 360.070 - Location of office of Nevada Tax Commission
Section 360.080 - Quorum; voting by commissioners
Section 360.090 - Adoption of regulations by Nevada Tax Commission governing business of Commission and Department
Section 360.092 - Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money
Section 360.093 - Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties
Section 360.095 - Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission
Section 360.100 - Annual report by Department; statements to be furnished to Governor
Section 360.105 - Submission of proposed budget and legislation of Department to Nevada Tax Commission
Section 360.120 - Department of Taxation: Creation; head of Department; Executive Director
Section 360.130 - Duties of Executive Director; power of Nevada Tax Commission to authorize hearings and investigations; related powers
Section 360.133 - Duty of Executive Director to prepare technical bulletins; requirements for technical bulletins
Section 360.137 - Duty of Executive Director to submit tax expenditure report; contents; requests for information
Section 360.140 - Organization of Department; hiring and assignment of employees
Section 360.142 - Investigation of background and personal history of employees and contractors of Department
Section 360.145 - Employees of Department: Evaluation on basis of assessments or collections prohibited
Section 360.200 - General powers of Department
Section 360.203 - Reduction of rate of certain taxes on business under certain circumstances; duties of Department
Section 360.205 - Power of Department to deny license, registration or permit to applicant who is liable to Department
Section 360.210 - Power of Department to appraise and assess property
Section 360.215 - Powers and duties of Department regarding county assessors, assessment procedures and equalization
Section 360.217 - Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts
Section 360.220 - Duty of Department to require local governments to submit fiscal information
Section 360.225 - Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development
Section 360.230 - Duty of Department to investigate property escaping taxation and require placement on tax roll
Section 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion
Section 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
Section 360.235 - Refund or credit to taxpayer after audit
Section 360.236 - Overpayments: Credit against other amounts due required before any refund
Section 360.238 - Department may charge fee for returned checks
Section 360.240 - Power of Department to summon witnesses and issue and seek enforcement of subpoenas; administration of oaths to witnesses
Section 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
Section 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
Section 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
Section 360.255 - Confidentiality of records and files of Department; disclosure of information; requests for information from other governmental entities
Section 360.260 - Power of Nevada Tax Commission to institute and instigate action and prosecution
Section 360.261 - Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes
Section 360.262 - Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due
Section 360.263 - Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances; regulations
Section 360.264 - Delinquent taxes: Annual reports; designation as bad debt and removal from state books of account; master file of bad debts
Section 360.265 - Power of Nevada Tax Commission regarding uncollectible debts
Section 360.270 - Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department
Section 360.271 - Deposit of money received by Department in lieu of surety bond
Section 360.278 - Authority to engage service of armored car
Section 360.279 - Disposition of security for payment of sales and use taxes which remains unclaimed after account closed
Section 360.280 - Duties of county assessor and board of county commissioners
Section 360.283 - Annual determination of population of towns, townships, cities and counties; employment of demographer
Section 360.285 - Certification of population by Governor
Section 360.287 - Apportionment of tax receipts to cities
Section 360.288 - Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration
Section 360.289 - Annual reports of projected population of counties