Nev. Rev. Stat. ch. 360A – Administration of Certain Taxes and Fees on Fuels | Midpage

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Nevada Revised Statutes

Chapter 360A

Nev. Rev. Stat. ch. 360A

Administration of Certain Taxes and Fees on Fuels

360A.010“Department” defined 360A.020Adoption of regulations by Department 360A.032Citation of NRS 360A.034 360A.034Taxpayers’ Bill of Rights for Taxes on Fuels 360A.036Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels 360A.040Submission of dishonored method of payment 360A.050Extension of time for payment: Interest on amount due 360A.055Joint and several liability of responsible persons 360A.060Penalty for failure to pay within required time 360A.070Waiver or reduction of interest or penalty 360A.080Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department 360A.090Priority of right to receive payments in satisfaction of amounts due 360A.100Determination of amount due by Department; imposition of penalty and interest 360A.110Offsetting of overpayments 360A.120Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation 360A.130Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations 360A.140Notice of determination required; method and effect of service 360A.150Time for provision of notice of determination; service by electronic mail 360A.160Redetermination: Filing of petition with Department 360A.170Redetermination: Contents of petition; payment of uncontested amount; supportive evidence 360A.180Redetermination: Consideration by Department; administrative hearing; appeal 360A.190Redetermination: Authority of Department to change determined amount 360A.200Redetermination: Finality of order by officer of Department 360A.210Redetermination: Prerequisites to judicial review of final order; credit or refund 360A.220Time for payment of determined amount; penalty for delinquency in payment 360A.230Notice of determination by Department 360A.240Time for payment of amount specified; finality of determination; penalty for delinquent payment 360A.250Petition for redetermination; deposit of security 360A.260Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency 360A.270Application for entry of judgment: Authority of Department; certificate of delinquency 360A.280Entry of judgment; service of copy of judgment, application and certificate 360A.290Execution: Issuance; sales 360A.300Recordation of abstract or copy of judgment; effect and duration of resulting lien 360A.310Extension of lien 360A.320Remedies supplemental; additional requirements unimpaired 360A.330Recordation of certificate of delinquency; effect, duration and extension of resulting lien 360A.340Release or subordination of lien by Department; effect of certificate for release or subordination 360A.350Issuance; effect; levy and sale 360A.360Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses 360A.365Order to lock and seal business: Grounds for issuance; service; enforcement 360A.370Notice of delinquency and demand to transmit certain assets: Issuance and effect 360A.380Limitation on withholding or transmitting assets 360A.390Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release 360A.400Seizure and sale of property by Department 360A.410Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department 360A.420Sale of seized property: Service and contents of notice 360A.430Sale of seized property: Procedure 360A.440Sale of seized property: Disposition of excess proceeds