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Nevada Chapter 363C — Commerce Tax

66 sections hosted, reproduced from the official public-domain source.

  • NRS 363C.010— Definitions
  • NRS 363C.015— “Business” defined
  • NRS 363C.020— “Business entity” defined
  • NRS 363C.025— “Commerce tax” defined
  • NRS 363C.030— “Credit sales” defined
  • NRS 363C.035— “Engaging in a business” defined
  • NRS 363C.040— “Governmental entity” defined
  • NRS 363C.045— “Gross revenue” defined
  • NRS 363C.050— “Loan” defined
  • NRS 363C.055— “Nevada gross revenue” defined
  • NRS 363C.060— “North American Industry Classification System” and “NAICS” defined
  • NRS 363C.065— “Pass-through entity” defined
  • NRS 363C.070— “Pass-through revenue” defined
  • NRS 363C.075— “Securities” defined
  • NRS 363C.080— “Taxable year” defined
  • NRS 363C.085— “Wages” defined
  • NRS 363C.090— References to Internal Revenue Code
  • NRS 363C.091— References to North American Industry Classification System or NAICS
  • NRS 363C.093— Businesses constituting passive entities
  • NRS 363C.097— Determination of business category
  • NRS 363C.100— Duties of Department
  • NRS 363C.110— Maintenance and availability of records of taxpayer; regulations
  • NRS 363C.120— Examination of records by Department; payment of expenses of Department for examination of records outside this State
  • NRS 363C.130— Authority of Executive Director to request information from other agencies and officers; confidentiality
  • NRS 363C.140— Method of accounting
  • NRS 363C.200— Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension
  • NRS 363C.210— Deductions from gross revenue
  • NRS 363C.220— Situsing
  • NRS 363C.300— Rate of tax based on business category in which business entity is primarily engaged
  • NRS 363C.310— Agriculture, forestry, fishing and hunting (NAICS 11)
  • NRS 363C.320— Mining, quarrying and oil and gas extraction (NAICS 21)
  • NRS 363C.330— Utilities and telecommunications (NAICS 22 and 517)
  • NRS 363C.340— Construction (NAICS 23)
  • NRS 363C.350— Manufacturing (NAICS 31, 32 and 33)
  • NRS 363C.360— Wholesale trade (NAICS 42)
  • NRS 363C.370— Retail trade (NAICS 44 and 45)
  • NRS 363C.380— Air transportation (NAICS 481)
  • NRS 363C.390— Rail transportation (NAICS 482)
  • NRS 363C.400— Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492)
  • NRS 363C.410— Truck transportation (NAICS 484)
  • NRS 363C.420— Warehousing and storage (NAICS 493)
  • NRS 363C.430— Publishing, software and data processing (NAICS 512, 513, 516 and 518)
  • NRS 363C.440— Finance and insurance (NAICS 52)
  • NRS 363C.450— Real estate and rental and leasing (NAICS 53)
  • NRS 363C.460— Professional, scientific and technical services (NAICS 54)
  • NRS 363C.470— Management of companies and enterprises (NAICS 55)
  • NRS 363C.480— Administrative and support services (NAICS 561)
  • NRS 363C.490— Waste management and remediation services (NAICS 562)
  • NRS 363C.500— Educational services (NAICS 61)
  • NRS 363C.510— Health care and social assistance (NAICS 62)
  • NRS 363C.520— Arts, entertainment and recreation (NAICS 71)
  • NRS 363C.530— Accommodation (NAICS 721)
  • NRS 363C.540— Food services and drinking places (NAICS 722)
  • NRS 363C.550— Other services (NAICS 81)
  • NRS 363C.560— Unclassified business entities
  • NRS 363C.600— Certification of excess amount collected; credit and refund
  • NRS 363C.610— 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 363C.620— Interest on overpayments; disallowance of interest
  • NRS 363C.630— Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
  • NRS 363C.640— Action for refund: Period for commencement; venue; waiver
  • NRS 363C.650— Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
  • NRS 363C.660— Allowance of interest in judgment for amount illegally collected
  • NRS 363C.670— Standing to recover
  • NRS 363C.680— Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
  • NRS 363C.690— Cancellation of illegal determination
  • NRS 363C.700— Remedies of State are cumulative