Nevada Chapter 363B — Business Tax
27 sections hosted, reproduced from the official public-domain source.
- NRS 363B.010— Definitions
- NRS 363B.015
- NRS 363B.020— “Commission” defined
- NRS 363B.030— “Employer” defined
- NRS 363B.040— “Employment” defined
- NRS 363B.050— “Taxpayer” defined
- NRS 363B.060— Duties of Department
- NRS 363B.070— Maintenance and availability of records of taxpayer; penalty
- NRS 363B.080— Examination of records by Department; payment of expenses of Department for examination of records outside State
- NRS 363B.110— Imposition, amount and payment of tax; filing of return; credits
- NRS 363B.115— Deduction of certain amounts paid for health insurance or health benefit plan for employees
- NRS 363B.117— Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts
- NRS 363B.119— Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program
- NRS 363B.120— Partial abatement of tax during initial period of operation of employer
- NRS 363B.130— Extension of time for payment; payment of interest during period of extension
- NRS 363B.140— Certification of excess amount collected; credit and refund
- NRS 363B.150— 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 363B.160— Interest on overpayments; disallowance of interest
- NRS 363B.170— Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
- NRS 363B.180— Action for refund: Period for commencement; venue; waiver
- NRS 363B.190— Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
- NRS 363B.200— Allowance of interest in judgment for amount illegally collected
- NRS 363B.210— Standing to recover
- NRS 363B.220— Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
- NRS 363B.230— Cancellation of illegal determination
- NRS 363B.240— Prohibited acts; penalty
- NRS 363B.250— Remedies of State are cumulative