Nev. Rev. Stat. ch. 363B – Business Tax | Midpage

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Nevada Revised Statutes

Chapter 363B

Nev. Rev. Stat. ch. 363B

Business Tax

363B.010Definitions 363B.015“Business activity” defined 363B.020“Commission” defined 363B.030“Employer” defined 363B.040“Employment” defined 363B.050“Taxpayer” defined 363B.060Duties of Department 363B.070Maintenance and availability of records of taxpayer; penalty 363B.080Examination of records by Department; payment of expenses of Department for examination of records outside State 363B.110Imposition, amount and payment of tax; filing of return; credits 363B.115Deduction of certain amounts paid for health insurance or health benefit plan for employees 363B.117Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts 363B.119Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program 363B.120Partial abatement of tax during initial period of operation of employer 363B.130Extension of time for payment; payment of interest during period of extension 363B.140Certification of excess amount collected; credit and refund 363B.150Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim 363B.160Interest on overpayments; disallowance of interest 363B.170Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund 363B.180Action for refund: Period for commencement; venue; waiver 363B.190Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant 363B.200Allowance of interest in judgment for amount illegally collected 363B.210Standing to recover 363B.220Action for recovery of erroneous refund: Jurisdiction; venue; prosecution 363B.230Cancellation of illegal determination 363B.240Prohibited acts; penalty 363B.250Remedies of State are cumulative