Chapter 363B - Business Tax

Chapter 363B - Business Tax

NRS 363B.010 - Definitions.
NRS 363B.015 - “Business activity” defined.“Business activity” means the performance of a service or engagement in a trade for profit.
NRS 363B.020 - “Commission” defined.
NRS 363B.030 - “Employer” defined.
NRS 363B.040 - “Employment” defined.
NRS 363B.050 - “Taxpayer” defined.
NRS 363B.060 - Duties of Department.
NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty.
NRS 363B.080 - Examination of records by Department; payment of expenses of Department for examination of records outside State.
NRS 363B.110 - Imposition, amount and payment of tax; filing of return; credits.
NRS 363B.113 - Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]
NRS 363B.115 - Deduction of certain amounts paid for health insurance or health benefit plan for employees.
NRS 363B.117 - Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.
NRS 363B.119 - Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.
NRS 363B.120 - Partial abatement of tax during initial period of operation of employer.
NRS 363B.130 - Extension of time for payment; payment of interest during period of extension.
NRS 363B.140 - Certification of excess amount collected; credit and refund.
NRS 363B.150 - 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.
NRS 363B.160 - Interest on overpayments; disallowance of interest.
NRS 363B.170 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
NRS 363B.180 - Action for refund: Period for commencement; venue; waiver.
NRS 363B.190 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
NRS 363B.200 - Allowance of interest in judgment for amount illegally collected.
NRS 363B.210 - Standing to recover.
NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 363B.230 - Cancellation of illegal determination.
NRS 363B.240 - Prohibited acts; penalty.
NRS 363B.250 - Remedies of State are cumulative.

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