Nevada Chapter 372B — Taxes on Passenger Carriers
28 sections hosted, reproduced from the official public-domain source.
- NRS 372B.010— Definitions
- NRS 372B.015— “Autonomous vehicle network company” defined
- NRS 372B.020— “Certificate holder” defined
- NRS 372B.030— “Common motor carrier of passengers” defined
- NRS 372B.040— “Driver” defined
- NRS 372B.050— “Operator” defined
- NRS 372B.060— “Taxicab” defined
- NRS 372B.070— “Taxpayer” defined
- NRS 372B.080— “Transportation network company” defined
- NRS 372B.090— “Transportation services” defined
- NRS 372B.100— Applicability of chapter 360
- NRS 372B.110— Regulations
- NRS 372B.120— Maintenance and availability of records of taxpayer; penalty
- NRS 372B.130— Examination of records by Department
- NRS 372B.140— Imposition and amount of tax on transportation network companies
- NRS 372B.145— Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer
- NRS 372B.150— Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer
- NRS 372B.160— Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer
- NRS 372B.170— Deposit of amounts received by State Treasurer
- NRS 372B.180— Certification of excess amount collected; credit and refund
- NRS 372B.190— Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver
- NRS 372B.200— Interest on overpayments; disallowance of interest
- NRS 372B.210— Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review
- NRS 372B.220— Standing to file petition for judicial review; failure to file petition constitutes waiver
- NRS 372B.230— Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected
- NRS 372B.240— Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund
- NRS 372B.250— Prohibited acts; penalty
- NRS 372B.260— Remedies of State are cumulative