1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department. 2. The Department shall deposit the payments in the State Treasury to the credit of the Sales […]
The money in the Sales and Use Tax Account may, upon order of the State Controller, be used for refunds under this chapter. (Added to NRS by 1979, 431; A 1981, 259)
The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter. (Added to NRS by 1979, 431)
In all proceedings under this chapter the Department may act for and on behalf of the people of the State of Nevada. (Added to NRS by 1979, 431)
1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony. 2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on […]
The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 372.800 if: 1. The tax is equal to or greater than the tax imposed by this chapter; and […]
Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act (25 U.S.C. §§ 476 et seq.). (Added to NRS by 1989, 1109)
The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable […]
