NRS 374.800 – Indian reservations and colonies: Imposition and collection of sales tax.
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 […]
NRS 374.805 – Indian reservations and colonies: Restriction on collection of tax by Department.
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 374.800 if: 1. The tax is equal to or greater than the tax imposed by this chapter; and […]
NRS 374.810 – Rights of Indians not abridged.
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)
NRS 374.815 – Strict construction of certain provisions of chapter.
The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Nevada 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 […]
NRS 374.770 – Other violations of chapter.
Any violation of this chapter, except as otherwise provided, is a misdemeanor. (Added to NRS by 1967, 920)
NRS 374.775 – Statute of limitations.
Any prosecution for violation of any of the penal provisions of this chapter shall be instituted within 3 years after the commission of the offense. (Added to NRS by 1967, 920)
NRS 374.780 – Application of doctrine of res judicata.
In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same period as was involved in another case previously determined. (Added to NRS by 1967, 920; A 1981, 293)
NRS 374.785 – Sales and Use Tax Account: Remittances; deposits; transfers.
1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties 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 and […]
NRS 374.790 – Remedies of county are cumulative.
The remedies of a county provided for in this chapter are cumulative, and no action taken by the Department, the Attorney General or a district attorney constitutes an election by the county to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter. (Added to NRS by […]
NRS 374.795 – Department’s authority to act for counties.
In all proceedings under this chapter the Department may act for and on behalf of the counties of the State of Nevada. (Added to NRS by 1967, 920; A 1975, 1740)