Nevada Chapter 360A — Administration of Certain Taxes and Fees on Fuels
48 sections hosted, reproduced from the official public-domain source.
- NRS 360A.010— “Department” defined
- NRS 360A.020— Adoption of regulations by Department
- NRS 360A.032— Citation of NRS 360A.034
- NRS 360A.034— Taxpayers’ Bill of Rights for Taxes on Fuels
- NRS 360A.036— Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels
- NRS 360A.040— Submission of dishonored method of payment
- NRS 360A.050— Extension of time for payment: Interest on amount due
- NRS 360A.055— Joint and several liability of responsible persons
- NRS 360A.060— Penalty for failure to pay within required time
- NRS 360A.070— Waiver or reduction of interest or penalty
- NRS 360A.080— Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department
- NRS 360A.090— Priority of right to receive payments in satisfaction of amounts due
- NRS 360A.100— Determination of amount due by Department; imposition of penalty and interest
- NRS 360A.110— Offsetting of overpayments
- NRS 360A.120— Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation
- NRS 360A.130— Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations
- NRS 360A.140— Notice of determination required; method and effect of service
- NRS 360A.150— Time for provision of notice of determination; service by electronic mail
- NRS 360A.160— Redetermination: Filing of petition with Department
- NRS 360A.170— Redetermination: Contents of petition; payment of uncontested amount; supportive evidence
- NRS 360A.180— Redetermination: Consideration by Department; administrative hearing; appeal
- NRS 360A.190— Redetermination: Authority of Department to change determined amount
- NRS 360A.200— Redetermination: Finality of order by officer of Department
- NRS 360A.210— Redetermination: Prerequisites to judicial review of final order; credit or refund
- NRS 360A.220— Time for payment of determined amount; penalty for delinquency in payment
- NRS 360A.230— Notice of determination by Department
- NRS 360A.240— Time for payment of amount specified; finality of determination; penalty for delinquent payment
- NRS 360A.250— Petition for redetermination; deposit of security
- NRS 360A.260— Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency
- NRS 360A.270— Application for entry of judgment: Authority of Department; certificate of delinquency
- NRS 360A.280— Entry of judgment; service of copy of judgment, application and certificate
- NRS 360A.290— Execution: Issuance; sales
- NRS 360A.300— Recordation of abstract or copy of judgment; effect and duration of resulting lien
- NRS 360A.310— Extension of lien
- NRS 360A.320— Remedies supplemental; additional requirements unimpaired
- NRS 360A.330— Recordation of certificate of delinquency; effect, duration and extension of resulting lien
- NRS 360A.340— Release or subordination of lien by Department; effect of certificate for release or subordination
- NRS 360A.350— Issuance; effect; levy and sale
- NRS 360A.360— Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses
- NRS 360A.365— Order to lock and seal business: Grounds for issuance; service; enforcement
- NRS 360A.370— Notice of delinquency and demand to transmit certain assets: Issuance and effect
- NRS 360A.380— Limitation on withholding or transmitting assets
- NRS 360A.390— Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release
- NRS 360A.400— Seizure and sale of property by Department
- NRS 360A.410— Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department
- NRS 360A.420— Sale of seized property: Service and contents of notice
- NRS 360A.430— Sale of seized property: Procedure
- NRS 360A.440— Sale of seized property: Disposition of excess proceeds