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a citizen's law index

All sources · 50,308 documents · Table of contents · BUSINESS TAX · CHAPTER 363B - BUSINESS TAX

Nevada

CHAPTER 363B - BUSINESS TAX

27 entries

NRS 363B.010 Definitions.

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.