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Nevada Chapter 363D — Tax on Gross Revenue of Gold and Silver Mining Businesses

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

  • NRS 363D.010— Definitions
  • NRS 363D.015— “Business” defined
  • NRS 363D.020— “Business entity” defined
  • NRS 363D.025— “Commission” defined
  • NRS 363D.030— “Credit sales” defined
  • NRS 363D.035— “Engaging in a business” defined
  • NRS 363D.040— “Gold” and “silver” defined
  • NRS 363D.045— “Governmental entity” defined
  • NRS 363D.050— “Gross revenue” defined
  • NRS 363D.055— “Loan” defined
  • NRS 363D.060— “Nevada gross revenue” defined
  • NRS 363D.065— “Pass-through entity” defined
  • NRS 363D.070— “Pass-through revenue” defined
  • NRS 363D.075— “Sale of gold or silver” defined
  • NRS 363D.080— “Securities” defined
  • NRS 363D.085— “Taxable year” defined
  • NRS 363D.090— “Taxpayer” defined
  • NRS 363D.100— “Wages” defined
  • NRS 363D.110— References to Internal Revenue Code
  • NRS 363D.120— Businesses constituting passive entities
  • NRS 363D.130— Duties of Department
  • NRS 363D.140— Maintenance and availability of records of taxpayer; regulations; penalty
  • NRS 363D.150— Examination of records by Department; payment of expenses of Department for examination of records outside this State
  • NRS 363D.160— Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension
  • NRS 363D.170— Deductions from gross revenue
  • NRS 363D.180— Situsing
  • NRS 363D.190— Certification of excess amount collected; credit and refund
  • NRS 363D.200— 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 363D.210— Interest on overpayments; disallowance of interest
  • NRS 363D.220— Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
  • NRS 363D.230— Action for refund: Period for commencement; venue; waiver
  • NRS 363D.240— Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
  • NRS 363D.250— Allowance of interest in judgment for amount illegally collected
  • NRS 363D.260— Standing to recover
  • NRS 363D.270— Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
  • NRS 363D.280— Cancellation of illegal determination
  • NRS 363D.290— Remittance of tax; deposit for credit to State Education Fund
  • NRS 363D.300— Prohibited acts; penalty
  • NRS 363D.310— Remedies of State are cumulative