Nev. Rev. Stat. ch. 363C – Commerce Tax | Midpage363C.010Definitions363C.015“Business” defined363C.020“Business entity” defined363C.025“Commerce tax” defined363C.030“Credit sales” defined363C.035“Engaging in a business” defined363C.040“Governmental entity” defined363C.045“Gross revenue” defined363C.050“Loan” defined363C.055“Nevada gross revenue” defined363C.060“North American Industry Classification System” and “NAICS” defined363C.065“Pass-through entity” defined363C.070“Pass-through revenue” defined363C.075“Securities” defined363C.080“Taxable year” defined363C.085“Wages” defined363C.090References to Internal Revenue Code363C.091References to North American Industry Classification System or NAICS363C.093Businesses constituting passive entities363C.097Determination of business category363C.100Duties of Department363C.110Maintenance and availability of records of taxpayer; regulations363C.120Examination of records by Department; payment of expenses of Department for examination of records outside this State363C.130Authority of Executive Director to request information from other agencies and officers; confidentiality363C.140Method of accounting363C.200Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension363C.210Deductions from gross revenue363C.220Situsing363C.300Rate of tax based on business category in which business entity is primarily engaged363C.310Agriculture, forestry, fishing and hunting (NAICS 11)363C.320Mining, quarrying and oil and gas extraction (NAICS 21)363C.330Utilities and telecommunications (NAICS 22 and 517)363C.340Construction (NAICS 23)363C.350Manufacturing (NAICS 31, 32 and 33)363C.360Wholesale trade (NAICS 42)363C.370Retail trade (NAICS 44 and 45)363C.380Air transportation (NAICS 481)363C.390Rail transportation (NAICS 482)363C.400Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492)363C.410Truck transportation (NAICS 484)363C.420Warehousing and storage (NAICS 493)363C.430Publishing, software and data processing (NAICS 512, 513, 516 and 518)363C.440Finance and insurance (NAICS 52)363C.450Real estate and rental and leasing (NAICS 53)363C.460Professional, scientific and technical services (NAICS 54)363C.470Management of companies and enterprises (NAICS 55)363C.480Administrative and support services (NAICS 561)363C.490Waste management and remediation services (NAICS 562)363C.500Educational services (NAICS 61)363C.510Health care and social assistance (NAICS 62)363C.520Arts, entertainment and recreation (NAICS 71)363C.530Accommodation (NAICS 721)363C.540Food services and drinking places (NAICS 722)363C.550Other services (NAICS 81)363C.560Unclassified business entities363C.600Certification of excess amount collected; credit and refund363C.610Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim363C.620Interest on overpayments; disallowance of interest363C.630Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund363C.640Action for refund: Period for commencement; venue; waiver363C.650Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant363C.660Allowance of interest in judgment for amount illegally collected363C.670Standing to recover363C.680Action for recovery of erroneous refund: Jurisdiction; venue; prosecution363C.690Cancellation of illegal determination363C.700Remedies of State are cumulative