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Nev. Rev. Stat. ch. 363D – Tax on Gross Revenue of Gold and Silver Mining Businesses | Midpage
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Nevada Revised Statutes
Title 32
Chapter 363D
Nev. Rev. Stat. ch. 363D
Tax on Gross Revenue of Gold and Silver Mining Businesses
363D.010
Definitions
363D.015
“Business” defined
363D.020
“Business entity” defined
363D.025
“Commission” defined
363D.030
“Credit sales” defined
363D.035
“Engaging in a business” defined
363D.040
“Gold” and “silver” defined
363D.045
“Governmental entity” defined
363D.050
“Gross revenue” defined
363D.055
“Loan” defined
363D.060
“Nevada gross revenue” defined
363D.065
“Pass-through entity” defined
363D.070
“Pass-through revenue” defined
363D.075
“Sale of gold or silver” defined
363D.080
“Securities” defined
363D.085
“Taxable year” defined
363D.090
“Taxpayer” defined
363D.100
“Wages” defined
363D.110
References to Internal Revenue Code
363D.120
Businesses constituting passive entities
363D.130
Duties of Department
363D.140
Maintenance and availability of records of taxpayer; regulations; penalty
363D.150
Examination of records by Department; payment of expenses of Department for examination of records outside this State
363D.160
Imposition; payment of tax; filing of return; extension of time for payment; payment of interest during period of extension
363D.170
Deductions from gross revenue
363D.180
Situsing
363D.190
Certification of excess amount collected; credit and refund
363D.200
Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim
363D.210
Interest on overpayments; disallowance of interest
363D.220
Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
363D.230
Action for refund: Period for commencement; venue; waiver
363D.240
Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
363D.250
Allowance of interest in judgment for amount illegally collected
363D.260
Standing to recover
363D.270
Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
363D.280
Cancellation of illegal determination
363D.290
Remittance of tax; deposit for credit to State Education Fund
363D.300
Prohibited acts; penalty
363D.310
Remedies of State are cumulative