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