Nev. Rev. Stat. ch. 363A – Business Tax: Financial Institutions and Mining | Midpage

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Nevada Revised Statutes

Chapter 363A

Nev. Rev. Stat. ch. 363A

Business Tax: Financial Institutions and Mining

363A.010Definitions 363A.015“Business activity” defined 363A.020“Commission” defined 363A.030“Employer” defined 363A.040“Employment” defined 363A.050“Financial institution” defined 363A.060“Taxpayer” defined 363A.070Duties of Department 363A.080Maintenance and availability of records of taxpayer; penalty 363A.090Examination of records by Department; payment of expenses of Department for examination of records outside State 363A.120Excise tax on banks: Imposition, amount and payment; filing of return 363A.130Payroll tax: Imposition, amount and payment; filing of return; credits 363A.135Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees 363A.137Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts 363A.139Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program 363A.140Extension of time for payment; payment of interest during period of extension 363A.150Certification of excess amount collected; credit and refund 363A.160Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim 363A.170Interest on overpayments; disallowance of interest 363A.180Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund 363A.190Action for refund: Period for commencement; venue; waiver 363A.200Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant 363A.210Allowance of interest in judgment for amount illegally collected 363A.220Standing to recover 363A.230Action for recovery of erroneous refund: Jurisdiction; venue; prosecution 363A.240Cancellation of illegal determination 363A.250Prohibited acts; penalty 363A.260Remedies of State are cumulative