NRS 575.080 – Definitions.

As used in NRS 575.080 to 575.230, inclusive, unless the context otherwise requires: 1. “Board” means the State Board of Agriculture. 2. “Department” means the State Department of Agriculture. 3. “Livestock” means the animals subject to the taxes levied pursuant to NRS 575.185. 4. “Sheep” means the animals subject to the taxes levied pursuant to […]

NRS 575.120 – Declaration of average number, kind and classification of livestock and sheep.

The Department shall provide a declaration of livestock and sheep on which an owner of livestock or sheep shall declare the average number, kind and classification of all livestock and sheep in the State owned by him or her during the year immediately preceding the date the declaration is made. (Added to NRS by 1985, […]

NRS 575.130 – Provision of declaration to owners of livestock or sheep; administrative penalty for failure to complete declaration.

1. The Department shall provide the declaration to each owner of livestock or sheep listed in its most current report of such owners. 2. An owner of livestock or sheep who fails to complete a declaration within 30 days after the date it was provided to him or her is subject to a penalty of […]

NRS 575.150 – Estimation of livestock and sheep owned by persons failing to return declarations; review of completed declarations to determine accuracy; changes; notification of changes and of right to challenge accuracy.

1. Upon receipt of the declaration of livestock and sheep and the report of owners of livestock and sheep, the Department shall: (a) Make an estimate of the number, kind and classification of all livestock and sheep owned by any person failing to return the declaration of livestock and sheep and include that information on […]

NRS 575.160 – Exemption from tax if less than cost of collection.

If the Department determines that the amount of tax to be collected from an owner of livestock or sheep is less than the cost of collecting the tax, it may exempt that owner from the tax. (Added to NRS by 1985, 743; A 2001, 1569)

NRS 575.170 – Challenge of report as changed: Filing of statement; review; appeal to State Board of Agriculture.

1. An owner of sheep or livestock who wishes to challenge the accuracy of the report as changed by the Department may, within 15 days after receiving notice of the change, file a statement with the Department for assessing livestock for the owner’s county specifying the alleged inaccuracy. 2. Upon receipt of the statement under […]

NRS 575.180 – Approval of report; copy; notification of change resulting from challenge of accuracy.

1. When the report of owners of livestock and sheep is approved by the Department as complete and accurate, the approval must be noted on the report. A copy of the approved report must be sent to the Board. 2. If, as the result of a challenge of the accuracy of the report, any change […]

NRS 575.185 – Maximum rate of tax; minimum tax; deposit in Livestock Inspection Account.

1. Upon approval of the report of owners of livestock and sheep pursuant to NRS 575.180, the Department shall fix the amount of the annual special tax on each head of the following specified classes of livestock, which, except as otherwise provided in subsection 2, must not exceed the following rates per head for each […]

NRS 575.190 – Calculation of total taxes due.

Using the tax levies from the Board and from the Department, the Department shall calculate the total taxes due from each owner of livestock or sheep based on the report of owners of livestock or sheep approved by the Department. (Added to NRS by 1985, 744; A 1993, 1762; 1999, 2782, 3702; 2001, 279, 1569; […]

NRS 575.200 – Billing of owners; failure to receive bill not excuse from payment.

The Department shall mail to each owner of livestock or sheep a bill for the total taxes due from that owner. Failure to receive a tax bill does not excuse the taxpayer from the timely payment of his or her taxes. (Added to NRS by 1985, 744; A 1999, 2782; 2001, 1569)

NRS 575.205 – Assessment of certain past due special taxes on specified livestock; penalty and interest for failure to pay such taxes; waiver or reduction of interest or penalty; disclosure of waiver or reduction; taxes, penalties and interest constitute lien until paid; inspection and other services not provided when certain special taxes delinquent.

1. If the Department determines that an owner of livestock was not assessed the tax required pursuant to NRS 575.185 in any year in which the tax became due, the Department may assess the tax at any time within 5 years after the date on which the tax became due. 2. Except as otherwise provided […]

NRS 575.210 – Department to transmit revenue from taxes, penalties and interest to State Controller.

Whenever any taxes, or penalties or interest for delinquencies pursuant to NRS 562.175, 575.130 or 575.205 are paid to the Department, the Department shall record the payment and the date thereof with the name of the person liable therefor, and the amount of taxes, penalties and interest collected pursuant to NRS 562.170, 562.175, 567.110, 575.130, […]

NRS 575.220 – Report of certain delinquent taxes.

The Department shall report to the Board any taxes delinquent, if the taxes were levied pursuant to NRS 562.170 and 567.110. (Added to NRS by 1985, 744; A 1993, 1762; 1999, 3702; 2001, 1570; 2003, 2164)

NRS 575.230 – Payment of delinquent tax required for issuance of brand inspection clearance certificate; notification of collection.

A brand inspection clearance certificate described in NRS 562.460 or 565.120 must not be issued for the movement of any sheep or livestock owned by a person delinquent in the payment of a tax. The Department may collect any delinquent tax and the penalty and interest thereon at the time of a brand or health […]