Nevada Chapter 363A — Business Tax: Financial Institutions and Mining
28 sections hosted, reproduced from the official public-domain source.
- 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