GENERAL PROVISIONS

NAC 360.010. Definitions.

NAC 360.015. “Board” defined.

NAC 360.020. “Commission” defined.

NAC 360.025. “Department” defined.

NAC 360.030. “Director” defined.

NAC 360.035. “Hearing officer” defined.

NAC 360.040. “Staff” defined.

NAC 360.042. Taxpayers’ Bill of Rights: Publication and distribution of informational pamphlet; written instructions concerning rights and responsibilities of taxpayers; periodical newsletter with information on common errors; timely response to request of taxpayer; agreements for payment of tax in installments.

PRACTICE BEFORE THE NEVADA TAX COMMISSION

General Provisions

Parties; Legal Representation

Hearings on Petitions for Redetermination

Appeals

Other Hearings and Decisions

Advisory Opinions

ESTIMATION OF POPULATION

NAC 360.300. Definitions.

NAC 360.305. “Average household size” defined.

NAC 360.311. “Census” defined.

NAC 360.315. “City-county ratio” defined.

NAC 360.317. “Decennial census ratio” defined.

NAC 360.320. “Group quarters” defined.

NAC 360.325. “Household” defined.

NAC 360.330. “Housing unit” defined.

NAC 360.335. “Housing unit model” defined.

NAC 360.340. “Nevada regression model” defined.

NAC 360.345. “On-site count” defined.

NAC 360.350. “Separate living quarters” defined.

NAC 360.352. “Town-county ratio” defined.

NAC 360.355. “Vacancy rate” defined.

NAC 360.360. Use of table of residence rules issued by Bureau of the Census.

NAC 360.365. Determination of estimates for State and counties.

NAC 360.367. Determination of estimates for townships.

NAC 360.368. Determination of estimates for unincorporated towns.

NAC 360.370. Determination of estimates for incorporated cities.

NAC 360.373. Use of population count from decennial census.

NAC 360.375. Use of on-site count.

NAC 360.377. Use of population count from special census.

NAC 360.380. Accommodations included in inventory of housing units.

NAC 360.385. Classification of housing units as occupied or vacant.

NAC 360.390. Estimate for county, incorporated city or unincorporated town: Distribution by demographer; appeal; revised estimates.

PAYMENT AND COLLECTION OF TAXES AND FEES

NAC 360.395. Amount of penalty for late payment.

NAC 360.396. Waiver or reduction of penalty or interest for late payment.

NAC 360.397. Request for waiver or reduction of penalty or interest: Generally.

NAC 360.398. Request for waiver or reduction of penalty or interest in conjunction with petition for redetermination.

NAC 360.401. Acceptance of late return filed after deficiency determination is proposed.

NAC 360.410. Dishonored checks; returned checks.

NAC 360.425. Application by minor for business license or seller’s permit: Documentation of responsibility.

NAC 360.430. Liability of successor or purchaser of business or stock of goods.

NAC 360.432. Contract with private debt collector: Authorization by Commission; prior notification of debtor by Department.

NAC 360.435. Sales and use taxes: Failure to file return or filing of incorrect, false or fraudulent return.

COMPROMISE OF LIABILITY OF TAXPAYER

NAC 360.437. Interpretation of certain statutory terms.

NAC 360.438. Submission and withdrawal of offer to compromise; action by Department and Commission; effect of compromise.

VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN

NAC 360.440. Application for voluntary disclosure.

NAC 360.444. Circumstances under which Commission will not consider tax liability as being voluntarily disclosed.

NAC 360.446. Assessment of penalty and interest on tax liability; appeal of assessment.

NAC 360.448. Rights retained by Department.

AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS

NAC 360.450. Agreement for payment over period of 12 months or less.

NAC 360.452. Requirements for agreement; personal guaranty.

NAC 360.454. Determination of maximum amount of tax liability.

NAC 360.456. Agreement for payment over period of more than 12 months.

NAC 360.458. Review by Commission.

NAC 360.460. Request when tax liability or period of payment excessive; decision by Commission.

NAC 360.462. Termination, alteration or modification of agreement.

NAC 360.464. Applicability.

PARTIAL ABATEMENT OF CERTAIN TAXES

Abatements for New or Expanded Business

Miscellaneous Abatements

OVERPAYMENTS, CREDITS AND REFUNDS

General Provisions

Sales and Use Taxes

ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS

NAC 360.550. Definitions.

NAC 360.552. “Authorized user” defined.

NAC 360.554. “Automated clearinghouse” and “ACH” defined.

NAC 360.556. “Automated clearinghouse credit” defined.

NAC 360.558. “Automated clearinghouse debit” defined.

NAC 360.560. “Electronic return” defined.

NAC 360.562. “Electronic signature” defined.

NAC 360.564. “Electronic transfer of money” defined.

NAC 360.566. “Financial institution” defined.

NAC 360.568. “NevadaTax access code” defined.

NAC 360.570. “Permit” defined.

NAC 360.572. “Security access” defined.

NAC 360.574. “Signature” defined.

NAC 360.576. “Sole proprietor” defined.

NAC 360.578. “Taxpayer account security administrator” defined.

NAC 360.580. “Transaction fee” defined.

NAC 360.582. “Website user” defined.

NAC 360.584. Applicability of provisions.

NAC 360.586. Taxpayer service center website.

NAC 360.588. Online registration with Department.

NAC 360.590. Taxpayer account security administrator: Responsibility for authorized user.

NAC 360.592. Electronic filing of documents: Signature.

NAC 360.594. Electronic returns; zero returns.

NAC 360.596. Electronic transfers of money.

NAC 360.598. Maintenance of records by taxpayers.

CLAIMS OF OWNERSHIP INTEREST IN PROPERTY TRANSMITTED TO OR SEIZED BY DEPARTMENT

NAC 360.610. Written claim: Executed under oath; contents; action of Department on filing.

NAC 360.612. Administrative hearing: Date of hearing; notice; procedure; notice of findings of fact, conclusions of law and decision; appeal.

DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENT

NAC 360.650. Determination of need for adjustment: Requirements for review; notification of local government or special district; annual report of findings.

AUDITS

Audits of Taxpayers

Performance Audits of Certain County Officers

TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS

NAC 360.800. Definitions.

NAC 360.805. “Certificate of eligibility” defined.

NAC 360.810. “Executive Director” defined.

NAC 360.815. “Office” defined.

NAC 360.820. “Transferable tax credits” defined.

NAC 360.825. “Other visible media productions” interpreted.

NAC 360.830. Certificate of eligibility: Application; priorities for approval; reasons for denial.

NAC 360.835. Certificate of eligibility: Duties of Office; hearing; order approving application; factors for determining whether qualified production is in economic interest of State.

NAC 360.840. Certificate of eligibility: Executive Director may request additional records; certification of audit.

NAC 360.845. Issuance of transferable tax credits; notice of transfer.

NAC 360.850. Apportionment of transferable tax credits.

NAC 360.855. Calculation of amount of transferable tax credits: Qualified expenditures and production costs eligible to serve as basis for calculation.

NAC 360.860. Calculation of amount of transferable tax credits: Expenditures for wages and salaries.

NAC 360.865. Reduction or withholding of credits under certain circumstances; repayment of amount of credits under certain circumstances; circumstances under which Office will not require forfeiture of credits purchased in good faith.