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Nevada Revised Statutes

Chapter 372B

Nev. Rev. Stat. ch. 372B

Taxes on Passenger Carriers

372B.010Definitions 372B.015“Autonomous vehicle network company” defined 372B.020“Certificate holder” defined 372B.030“Common motor carrier of passengers” defined 372B.040“Driver” defined 372B.050“Operator” defined 372B.060“Taxicab” defined 372B.070“Taxpayer” defined 372B.080“Transportation network company” defined 372B.090“Transportation services” defined 372B.100Applicability of chapter 360 of NRS 372B.110Regulations 372B.120Maintenance and availability of records of taxpayer; penalty 372B.130Examination of records by Department 372B.140Imposition and amount of tax on transportation network companies 372B.145Imposition and amount of tax on autonomous vehicle network companies; deposit of proceeds with State Treasurer 372B.150Imposition and amount of tax on common motor carriers of passengers; deposit of proceeds with State Treasurer 372B.160Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer 372B.170Deposit of amounts received by State Treasurer 372B.180Certification of excess amount collected; credit and refund 372B.190Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver 372B.200Interest on overpayments; disallowance of interest 372B.210Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review 372B.220Standing to file petition for judicial review; failure to file petition constitutes waiver 372B.230Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected 372B.240Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund 372B.250Prohibited acts; penalty 372B.260Remedies of State are cumulative