NRS 363A.190 – Action for refund: Period for commencement; venue; waiver.
1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this state where the claimant […]
NRS 363A.200 – Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of […]
NRS 363A.070 – Duties of Department.
The Department shall: 1. Administer and enforce the provisions of this chapter, and may adopt such regulations as it deems appropriate for those purposes. 2. Deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund. (Added to NRS by 2003, 20th Special […]
NRS 363A.080 – Maintenance and availability of records of taxpayer; penalty.
1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter; (b) Preserve those records for 4 years or until any litigation or prosecution pursuant to this chapter is […]
NRS 363A.090 – Examination of records by Department; payment of expenses of Department for examination of records outside State.
1. To verify the accuracy of any return filed or, if no return is filed by a taxpayer, to determine the amount required to be paid, the Department, or any person authorized in writing by the Department, may examine the books, papers and records of any person who may be liable for a tax imposed […]
NRS 363A.120 – Excise tax on banks: Imposition, amount and payment; filing of return.
1. There is hereby imposed an excise tax on each bank at the rate of $1,750 for each branch office maintained by the bank in this State in excess of one branch office maintained by the bank in each county in this State on the first day of each calendar quarter. 2. Each bank that […]
NRS 363A.130 – Payroll tax: Imposition, amount and payment; filing of return; credits.
1. Except as otherwise provided in NRS 360.203, there is hereby imposed an excise tax on each employer at the rate of 2 percent of the wages, as defined in NRS 612.190, paid by the employer during a calendar quarter with respect to employment in connection with the business activities of the employer. 2. The […]
NRS 363A.133 – Payroll tax: Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]
1. An employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant to NRS 363A.130 all wages paid by the employer to an employee during the first 4 full calendar quarters next following the hiring of the employee, and 50 percent of all wages paid by […]
NRS 363A.135 – Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees.
1. Except as otherwise provided in subsection 2, an employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant to NRS 363A.130 any amount authorized pursuant to this section that is paid by the employer for health insurance or a health benefit plan for its employees […]
NRS 363A.137 – Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.
1. An employer is entitled to a credit against the excise tax imposed on the employer pursuant to NRS 363A.130 if: (a) The employer makes a contribution to the Nevada Higher Education Prepaid Trust Fund created by NRS 353B.140 on behalf of a qualified beneficiary on whose behalf a prepaid tuition contract is drawn pursuant […]