Assembly Bill No. 3–Committee of the Whole

 

July 18, 2003

____________

 

Referred to Committee of the Whole

 

SUMMARY—Makes various changes concerning state financial administration. (BDR 32‑48)

 

FISCAL NOTE:  Effect on Local Government: Yes.

                          Effect on the State: Yes.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to state financial administration; providing for the imposition and administration of a franchise tax on business entities based on the amount of their Nevada taxable income; providing for the imposition and administration of an excise tax on employers based on wages paid to their employees; replacing the casino entertainment tax with a tax on all live entertainment; eliminating the tax imposed on the privilege of conducting business in this state; imposing a state tax on the transfer of real property and revising the provisions governing the existing tax; revising the fees charged for a state license for the restricted operation of slot machines; establishing the Legislative Committee on Taxation, Public Revenue and Tax Policy; making an additional appropriation; providing penalties; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. Title 32 of NRS is hereby amended by adding

1-2  thereto a new chapter to consist of the provisions set forth as

1-3  sections 2 to 38, inclusive, of this act.

1-4  Sec. 2.  As used in this chapter, unless the context otherwise

1-5  requires, the words and terms defined in sections 3 to 13,

2-1  inclusive, of this act have the meanings ascribed to them in those

2-2  sections.

2-3  Sec. 3.  “Business” means any activity engaged in or caused

2-4  to be engaged in with the object of gain, benefit or advantage,

2-5  either direct or indirect, to any person or governmental entity.

2-6  Sec. 4.  1.  “Business entity” includes:

2-7  (a) A corporation, partnership, proprietorship, limited-liability

2-8  company, business association, joint venture, limited-liability

2-9  partnership, business trust and their equivalents organized under

2-10  the laws of this state or another jurisdiction and any other type of

2-11  entity engaging in a business; and

2-12      (b) A natural person engaging in a business if he is deemed to

2-13  be a business entity pursuant to section 19 of this act.

2-14      2.  The term does not include:

2-15      (a) A governmental entity;

2-16      (b) A nonprofit religious, charitable, fraternal or other

2-17  organization that qualifies as a tax-exempt organization pursuant

2-18  to 26 U.S.C. § 501(c);

2-19      (c) A person who operates a business from his home and earns

2-20  from that business not more than 66 2/3 percent of the average

2-21  annual wage, as computed for the preceding calendar year

2-22  pursuant to chapter 612 of NRS and rounded to the nearest

2-23  hundred dollars; or

2-24      (d) A financial institution.

2-25      Sec. 5.  “Commission” means the Nevada Tax Commission.

2-26      Sec. 6.  “Engaging in a business” means commencing,

2-27  conducting or continuing a business, the exercise of corporate or

2-28  franchise powers regarding a business, or the liquidation of a

2-29  business entity which is or was engaging in a business when the

2-30  liquidator holds itself out to the public as conducting that

2-31  business.

2-32      Sec. 7.  “Federal taxable income” means the taxable income

2-33  of a business entity for a taxable year, as set forth in the federal

2-34  income tax return filed by the business entity for that year with the

2-35  Internal Revenue Service, and any other taxable income of a

2-36  business entity for a taxable year under federal law, regardless of

2-37  whether it is actually reported.

2-38      Sec. 8.  “Financial institution” means:

2-39      1.  An institution licensed, registered or otherwise authorized

2-40  to do business in this state pursuant to the provisions of chapter

2-41  604, 645B, 645E or 649 of NRS or title 55 or 56 of NRS, or a

2-42  similar institution chartered or licensed pursuant to federal law;

2-43      2.  Any other person conducting loan or credit card

2-44  processing activities; and

3-1  3.  Any other bank, bank holding company, national bank,

3-2  savings association, federal savings bank, trust company, credit

3-3  union, building and loan association, investment company,

3-4  registered broker or dealer in securities or commodities, finance

3-5  company, dealer in commercial paper or other business entity

3-6  engaged in the business of lending money, providing credit,

3-7  securitizing receivables or fleet leasing, or any related business

3-8  entity.

3-9  Sec. 9. “Gross revenue” means the total amount received or

3-10  receivable on the use, sale or exchange of property or capital or

3-11  for the performance of services, from any transaction involving a

3-12  business entity, without any reduction for the basis of property

3-13  sold, the cost of goods or services sold, or any other expense of the

3-14  business entity.

3-15      Sec. 10. “Nevada taxable income” means the amount of the

3-16  federal taxable income of a business entity, as adjusted pursuant

3-17  to section 23 of this act.

3-18      Sec. 11. “Taxable year” means the taxable year used by a

3-19  business entity for the purposes of federal income taxation.

3-20      Sec. 12. “Taxpayer” means any person liable for a tax

3-21  imposed pursuant to this chapter.

3-22      Sec. 13. “Total amount received or receivable” means the

3-23  total sum of any money and the fair market value of any other

3-24  property or services received or receivable, including, without

3-25  limitation, rents, royalties, interest and dividends, and aggregate

3-26  net gains realized from the sale or exchange of stocks, bonds,

3-27  asset-backed securities, investment and trading assets and other

3-28  evidence of indebtedness.

3-29      Sec. 14.  The Department shall:

3-30      1.  Administer and enforce the provisions of this chapter, and

3-31  may adopt such regulations as it deems appropriate for that

3-32  purpose.

3-33      2.  Deposit all taxes, interest and penalties it receives pursuant

3-34  to this chapter in the State Treasury for credit to the State General

3-35  Fund.

3-36      Sec. 15.  1.  Each person responsible for maintaining the

3-37  records of a business entity shall:

3-38      (a) Keep such records as may be necessary to determine the

3-39  amount of its liability pursuant to the provisions of this chapter;

3-40      (b) Preserve those records for 4 years or until any litigation or

3-41  prosecution pursuant to this chapter is finally determined,

3-42  whichever is longer; and

3-43      (c) Make the records available for inspection by the

3-44  Department upon demand at reasonable times during regular

3-45  business hours.

4-1  2.  For the purposes of this section, “record” includes any

4-2  federal income tax return filed by a business entity with the

4-3  Internal Revenue Service.

4-4  3.  Any person who violates the provisions of subsection 1 is

4-5  guilty of a misdemeanor.

4-6  Sec. 16.  1.  To verify the accuracy of any return filed or, if

4-7  no return is filed by a business entity, to determine the amount

4-8  required to be paid, the Department, or any person authorized in

4-9  writing by the Department, may examine the books, papers and

4-10  records of any person or business entity that may be liable for the

4-11  tax imposed by this chapter.

4-12      2.  Any person or business entity which may be liable for the

4-13  tax imposed by this chapter and which keeps outside of this state

4-14  its books, papers and records relating thereto shall pay to the

4-15  Department an amount equal to the allowance provided for state

4-16  officers and employees generally while traveling outside of the

4-17  State for each day or fraction thereof during which an employee

4-18  of the Department is engaged in examining those documents, plus

4-19  any other actual expenses incurred by the employee while he is

4-20  absent from his regular place of employment to examine those

4-21  documents.

4-22      Sec. 17. The Executive Director may request from any other

4-23  governmental agency or officer such information as he deems

4-24  necessary to carry out the provisions of this chapter. If the

4-25  Executive Director obtains any confidential information pursuant

4-26  to such a request, he shall maintain the confidentiality of that

4-27  information in the same manner and to the same extent as

4-28  provided by law for the agency or officer from whom the

4-29  information was obtained.

4-30      Sec. 18. 1.  Except as otherwise provided in this section and

4-31  NRS 360.250, the records and files of the Department concerning

4-32  the administration of this chapter are confidential and privileged.

4-33  The Department, and any employee engaged in the administration

4-34  of this chapter or charged with the custody of any such records or

4-35  files, shall not disclose any information obtained from the

4-36  Department’s records or files or from any examination,

4-37  investigation or hearing authorized by the provisions of this

4-38  chapter. Neither the Department nor any employee of the

4-39  Department may be required to produce any of the records, files

4-40  and information for the inspection of any person or for use in any

4-41  action or proceeding.

4-42      2.  The records and files of the Department concerning the

4-43  administration of this chapter are not confidential and privileged

4-44  in the following cases:

5-1  (a) Testimony by a member or employee of the Department

5-2  and production of records, files and information on behalf of the

5-3  Department or a taxpayer in any action or proceeding pursuant to

5-4  the provisions of this chapter if that testimony or the records, files

5-5  or information, or the facts shown thereby, are directly involved in

5-6  the action or proceeding.

5-7  (b) Delivery to a taxpayer or his authorized representative of a

5-8  copy of any return or other document filed by the taxpayer

5-9  pursuant to this chapter.

5-10      (c) Publication of statistics so classified as to prevent the

5-11  identification of a particular business entity or document.

5-12      (d) Exchanges of information with the Internal Revenue

5-13  Service in accordance with compacts made and provided for in

5-14  such cases.

5-15      (e) Disclosure in confidence to the Governor or his agent in

5-16  the exercise of the Governor’s general supervisory powers, or to

5-17  any person authorized to audit the accounts of the Department in

5-18  pursuance of an audit, or to the Attorney General or other legal

5-19  representative of the State in connection with an action or

5-20  proceeding pursuant to this chapter, or to any agency of this or

5-21  any other state charged with the administration or enforcement of

5-22  laws relating to taxation.

5-23      (f) Exchanges of information pursuant to subsection 3.

5-24      3.  The Commission may agree with any county fair and

5-25  recreation board or the governing body of any county, city or town

5-26  for the continuing exchange of information concerning taxpayers.

5-27      Sec. 19.  A natural person engaging in a business shall be

5-28  deemed to be a business entity that is subject to the provisions of

5-29  this chapter if the person is required to file with the Internal

5-30  Revenue Service a Schedule C (Form 1040), Profit or Loss From

5-31  Business Form, or its equivalent or successor form, a Schedule E

5-32  (Form 1040), Supplemental Income and Loss Form, or its

5-33  equivalent or successor form, or a Schedule F (Form 1040), Profit

5-34  or Loss From Farming Form, or its equivalent or successor form,

5-35  for the business.

5-36      Sec. 20. 1.  A franchise tax is hereby imposed upon each

5-37  business entity for the privilege of engaging in a business in this

5-38  state at the rate of 3 percent of the amount of the Nevada taxable

5-39  income of the business entity for each taxable year. The tax for

5-40  each taxable year is due on the last day of that taxable year.

5-41      2.  Each business entity engaging in a business in this state

5-42  during a taxable year shall file with the Department a return on a

5-43  form prescribed by the Department, together with the remittance

5-44  of any tax due pursuant to this chapter for that taxable year, not

5-45  later than the date the business entity is required to file its federal

6-1  income tax return for that taxable year with the Internal Revenue

6-2  Service. The return required by this subsection must include:

6-3  (a) A statement that the return is made under penalty of

6-4  perjury; and

6-5  (b) Such information as is required by the Department.

6-6  Sec. 21.  1.  In addition to the returns required by section 20

6-7  of this act, a business entity that is a member of an affiliated group

6-8  and is engaged in a unitary business in this state with one or more

6-9  other members of the affiliated group shall file with the

6-10  Department such reports regarding the unitary business as the

6-11  Department determines appropriate for the administration and

6-12  enforcement of the provisions of this chapter.

6-13      2.  The Department may allow two or more business entities

6-14  that are members of an affiliated group to file a consolidated

6-15  return for the purposes of this chapter if the business entities are

6-16  allowed to file a consolidated return for the purposes of federal

6-17  income taxation.

6-18      3.  As used in this section:

6-19      (a) “Affiliated group” means a group of two or more business

6-20  entities, each of which is controlled by a common owner or by one

6-21  or more of the members of the group.

6-22      (b) “Controlled by” means the possession, directly or

6-23  indirectly, of the power to direct or cause the direction of the

6-24  management and policies of a business entity, whether through

6-25  the ownership of voting securities, by contract or otherwise.

6-26      (c) “Unitary business” means a business characterized by

6-27  unity of ownership, functional integration, centralization of

6-28  management and economy of scale.

6-29      Sec. 22. 1.  If a business entity files an amended federal

6-30  income tax return that reflects a change in income required to be

6-31  reported pursuant to this chapter, the business entity shall file an

6-32  amended return with the Department not later than the date it files

6-33  the amended federal return.

6-34      2.  If a final determination of federal taxable income is made

6-35  under federal law and, pursuant to that determination, the federal

6-36  taxable income of a business entity is found to differ from that

6-37  initially reported to the Internal Revenue Service, the business

6-38  entity shall, within 30 days after the date of that determination,

6-39  report the determination to the Department in writing, together

6-40  with such information as the Department deems appropriate.

6-41      3.  If, based upon an amended return or report filed pursuant

6-42  to this section, it appears that the tax imposed by this chapter has

6-43  not been fully assessed, the Department shall assess the deficiency,

6-44  with interest calculated at the rate and in the manner set forth in

6-45  NRS 360.417. Any assessment required by this subsection must be

7-1  made within 1 year after the Department receives the amended

7-2  return or report.

7-3  Sec. 23. 1.  In computing the Nevada taxable income of a

7-4  business entity, its federal taxable income must be:

7-5  (a) Increased by:

7-6       (1) The amount of any deduction for the tax imposed by

7-7  section 20 of this act or the equivalent taxing statute of another

7-8  state;

7-9       (2) The amount of any net operating loss in the taxable

7-10  year that is carried back to previous taxable years pursuant to 26

7-11  U.S.C. § 172;

7-12          (3) The amount of any deduction claimed for the taxable

7-13  year pursuant to 26 U.S.C. § 172 which was previously used to

7-14  offset any increase required by this subsection; and

7-15          (4) Any interest or dividends on the obligations or securities

7-16  of any state or political subdivision of a state, other than this state

7-17  or a political subdivision of this state; and

7-18      (b) Decreased by:

7-19          (1) Any income that is exempt from taxation by this state

7-20  under the Constitution, laws or treaties of the United States or the

7-21  Nevada Constitution;

7-22          (2) Any interest income received on obligations of the

7-23  United States; and

7-24          (3) The amount of any refund of income tax received from

7-25  another state which has been included as income in computing

7-26  federal taxable income.

7-27      2.  After making the calculations required by subsection 1, the

7-28  resulting amount must be allocated or apportioned to this state in

7-29  accordance with the regulations adopted pursuant to section 24 of

7-30  this act to determine the amount of the tax liability of the business

7-31  entity. Except as otherwise provided in subsection 3, the Nevada

7-32  taxable income of the business entity consists of the amount of the

7-33  tax liability of the business entity determined pursuant to this

7-34  subsection.

7-35      3.  If a business entity is required to pay:

7-36      (a) A tax on the net proceeds of minerals pursuant to chapter

7-37  362 of NRS, the Nevada taxable income of the business entity

7-38  consists of the amount of the tax liability of the business entity

7-39  determined pursuant to subsection 2, less the amount of the

7-40  exempt mining revenue of the business entity for the taxable year.

7-41      (b) A license fee pursuant to NRS 463.370, the Nevada taxable

7-42  income of the business entity consists of the amount of the tax

7-43  liability of the business entity determined pursuant to subsection 2,

7-44  less the amount of the exempt gaming revenue of the business

7-45  entity for the taxable year.

8-1  (c) A tax on premiums pursuant to title 57 of NRS, the Nevada

8-2  taxable income of the business entity consists of the amount of the

8-3  tax liability of the business entity determined pursuant to

8-4  subsection 2, less the amount of the exempt insurance revenue of

8-5  the business entity for the taxable year.

8-6  4.  The Department shall adopt regulations for the

8-7  administration of this section.

8-8  5.  For the purposes of this section:

8-9  (a) “Exempt gaming revenue” means a percentage of the

8-10  amount of the tax liability of a business entity, as determined

8-11  pursuant to subsection 2, which is equal to the percentage

8-12  obtained by dividing the amount of the gross gaming revenue of

8-13  the business entity for the taxable year by the amount of the gross

8-14  revenue of the business entity for the taxable year.

8-15      (b) “Exempt insurance revenue” means a percentage of the

8-16  amount of the tax liability of a business entity, as determined

8-17  pursuant to subsection 2, which is equal to the percentage

8-18  obtained by dividing the amount of the gross revenue of the

8-19  business entity for the taxable year derived from direct premiums

8-20  written, by the amount of the gross revenue of the business entity

8-21  for the taxable year.

8-22      (c) “Exempt mining revenue” means a percentage of the

8-23  amount of the tax liability of a business entity, as determined

8-24  pursuant to subsection 2, which is equal to the percentage

8-25  obtained by dividing the amount of the gross proceeds used to

8-26  determine the amount of the tax due pursuant to chapter 362 of

8-27  NRS from the business entity for the taxable year, by the amount

8-28  of the gross revenue of the business entity for the taxable year.

8-29      (d) “Gross gaming revenue” means the total sum of all

8-30  amounts specifically included by statute in and all amounts

8-31  specifically excluded by statute from the calculation of the license

8-32  fee required by NRS 463.370.

8-33      (e) “Gross revenue” means the amount of the gross revenue of

8-34  a business entity which is allocated or apportioned to this state in

8-35  accordance with the regulations adopted pursuant to section 24 of

8-36  this act.

8-37      Sec. 24. The Department shall adopt regulations providing

8-38  for the allocation or apportionment to this state of the tax liability

8-39  pursuant to this chapter of a business entity engaging in a

8-40  business in this state. The regulations must be consistent with

8-41  the methods of dividing income contained in the provisions of the

8-42  Uniform Division of Income for Tax Purposes Act approved by the

8-43  National Conference of Commissioners on Uniform State Laws,

8-44  as those provisions existed on July 1, 2003.

9-1  Sec. 25. 1.  For the purposes of this chapter, the method of

9-2  accounting and the taxable year used by a business entity must be

9-3  the same as those used by the business entity for the purposes of

9-4  federal income taxation. If the business entity does not regularly

9-5  use a single method of accounting, the taxable income of the

9-6  business entity must be computed under such a method as the

9-7  Department determines will fairly reflect that income.

9-8  2.  If there is any change in the method of accounting or the

9-9  taxable year used by a business entity for the purposes of federal

9-10  income taxation, the same change must be implemented for the

9-11  purposes of this chapter.

9-12      Sec. 26.  Upon written application made before the date on

9-13  which a business entity is otherwise required to file a return and

9-14  pay the tax imposed by this chapter, the Department may:

9-15      1.  If the business entity is granted an extension of time by the

9-16  Federal Government for the filing of its federal income tax return,

9-17  extend the time for filing the return required by this chapter until

9-18  not later than the date the business entity is required to file its

9-19  federal income tax return pursuant to the extension of time

9-20  granted by the Federal Government. The Department shall

9-21  require, as a condition to the granting of any extension pursuant

9-22  to this subsection, the payment of the tax estimated to be due

9-23  pursuant to this chapter.

9-24      2.  For good cause, extend by 30 days the time within which

9-25  the business entity is required to pay the tax. If the tax is paid

9-26  during a period of extension granted pursuant to this subsection,

9-27  no penalty or late charge may be imposed for failure to pay at the

9-28  time required, but the business entity shall pay interest at the rate

9-29  of 1 percent per month from the date on which the amount would

9-30  have been due without the extension until the date of payment,

9-31  unless otherwise provided in NRS 360.232 or 360.320.

9-32      Sec. 27.  The remedies of the State provided for in this

9-33  chapter are cumulative, and no action taken by the Department or

9-34  the Attorney General constitutes an election by the State to pursue

9-35  any remedy to the exclusion of any other remedy for which

9-36  provision is made in this chapter.

9-37      Sec. 28. If the Department determines that any tax, penalty

9-38  or interest has been paid more than once or has been erroneously

9-39  or illegally collected or computed, the Department shall set forth

9-40  that fact in the records of the Department and shall certify to the

9-41  State Board of Examiners the amount collected in excess of the

9-42  amount legally due and the business entity or person from which it

9-43  was collected or by whom it was paid. If approved by the State

9-44  Board of Examiners, the excess amount collected or paid must be

9-45  credited on any amounts then due from the person or business

10-1  entity under this chapter, and the balance refunded to the person

10-2  or business entity, or its successors, administrators or executors.

10-3      Sec. 29. 1.  Except as otherwise provided in NRS 360.235

10-4  and 360.395:

10-5      (a) No refund may be allowed unless a claim for it is filed with

10-6  the Department within 3 years after the last day of the month

10-7  immediately following the close of the taxable year for which the

10-8  overpayment was made.

10-9      (b) No credit may be allowed after the expiration of the period

10-10  specified for filing claims for refund unless a claim for credit is

10-11  filed with the Department within that period.

10-12     2.  Each claim must be in writing and must state the specific

10-13  grounds upon which the claim is founded.

10-14     3.  Failure to file a claim within the time prescribed in this

10-15  chapter constitutes a waiver of any demand against the State on

10-16  account of overpayment.

10-17     4.  Within 30 days after rejecting any claim in whole or in

10-18  part, the Department shall serve notice of its action on the

10-19  claimant in the manner prescribed for service of notice of a

10-20  deficiency determination.

10-21     Sec. 30.  1.  Except as otherwise provided in this section and

10-22  NRS 360.320, interest must be paid upon any overpayment of any

10-23  amount of the tax imposed by this chapter at the rate of 0.5

10-24  percent per month, or fraction thereof, from the last day of the

10-25  calendar month immediately following the calendar month in

10-26  which the overpayment was made. No refund or credit may be

10-27  made of any interest imposed upon the person or business entity

10-28  making the overpayment with respect to the amount being

10-29  refunded or credited.

10-30     2.  The interest must be paid:

10-31     (a) In the case of a refund, to the last day of the calendar

10-32  month following the date upon which the person making the

10-33  overpayment, if he has not already filed a claim, is notified by

10-34  the Department that a claim may be filed or the date upon which

10-35  the claim is certified to the State Board of Examiners, whichever is

10-36  earlier.

10-37     (b) In the case of a credit, to the same date as that to which

10-38  interest is computed on the tax or the amount against which the

10-39  credit is applied.

10-40     3.  If the Department determines that any overpayment has

10-41  been made intentionally or by reason of carelessness, it shall not

10-42  allow any interest on the overpayment.

10-43     Sec. 31.  1.  No injunction, writ of mandate or other legal or

10-44  equitable process may issue in any suit, action or proceeding in

10-45  any court against this state or against any officer of the State to

11-1  prevent or enjoin the collection under this chapter of the tax

11-2  imposed by this chapter or any amount of tax, penalty or interest

11-3  required to be collected.

11-4      2.  No suit or proceeding may be maintained in any court for

11-5  the recovery of any amount alleged to have been erroneously or

11-6  illegally determined or collected unless a claim for refund or credit

11-7  has been filed.

11-8      Sec. 32.  1.  Within 90 days after a final decision upon a

11-9  claim filed pursuant to this chapter is rendered by the

11-10  Commission, the claimant may bring an action against the

11-11  Department on the grounds set forth in the claim in a court of

11-12  competent jurisdiction in Carson City, the county of this state

11-13  where the claimant resides or maintains his principal place of

11-14  business or a county in which any relevant proceedings were

11-15  conducted by the Department, for the recovery of the whole or any

11-16  part of the amount with respect to which the claim has been

11-17  disallowed.

11-18     2.  Failure to bring an action within the time specified

11-19  constitutes a waiver of any demand against the State on account of

11-20  alleged overpayments.

11-21     Sec. 33.  1.  If the Department fails to mail notice of action

11-22  on a claim within 6 months after the claim is filed, the claimant

11-23  may consider the claim disallowed and file an appeal with the

11-24  Commission within 30 days after the last day of the 6-month

11-25  period. If the claimant is aggrieved by the decision of the

11-26  Commission rendered on appeal, the claimant may, within 90 days

11-27  after the decision is rendered, bring an action against the

11-28  Department on the grounds set forth in the claim for the recovery

11-29  of the whole or any part of the amount claimed as an

11-30  overpayment.

11-31     2.  If judgment is rendered for the plaintiff, the amount of the

11-32  judgment must first be credited towards any tax due from the

11-33  plaintiff.

11-34     3.  The balance of the judgment must be refunded to the

11-35  plaintiff.

11-36     Sec. 34.  In any judgment, interest must be allowed at the rate

11-37  of 6 percent per annum upon the amount found to have been

11-38  illegally collected from the date of payment of the amount to the

11-39  date of allowance of credit on account of the judgment, or to a

11-40  date preceding the date of the refund warrant by not more than 30

11-41  days. The date must be determined by the Department.

11-42     Sec. 35. A judgment may not be rendered in favor of the

11-43  plaintiff in any action brought against the Department to recover

11-44  any amount paid when the action is brought by or in the name of

11-45  an assignee of the business entity paying the amount or by any

12-1  person other than the person or business entity which paid the

12-2  amount.

12-3      Sec. 36. 1.  The Department may recover a refund or any

12-4  part thereof which is erroneously made and any credit or part

12-5  thereof which is erroneously allowed in an action brought in a

12-6  court of competent jurisdiction in Carson City or Clark County in

12-7  the name of the State of Nevada.

12-8      2.  The action must be tried in Carson City or Clark County

12-9  unless the court, with the consent of the Attorney General, orders

12-10  a change of place of trial.

12-11     3.  The Attorney General shall prosecute the action, and the

12-12  provisions of NRS, the Nevada Rules of Civil Procedure and the

12-13  Nevada Rules of Appellate Procedure relating to service of

12-14  summons, pleadings, proofs, trials and appeals are applicable to

12-15  the proceedings.

12-16     Sec. 37.  1.  If any amount in excess of $25 has been

12-17  illegally determined, either by the Department or by the person

12-18  filing the return, the Department shall certify this fact to the State

12-19  Board of Examiners, and the latter shall authorize the

12-20  cancellation of the amount upon the records of the Department.

12-21     2.  If an amount not exceeding $25 has been illegally

12-22  determined, either by the Department or by the person or business

12-23  entity filing the return, the Department, without certifying this fact

12-24  to the State Board of Examiners, shall authorize the cancellation

12-25  of the amount upon the records of the Department.

12-26     Sec. 38.  1.  A person shall not:

12-27     (a) Make, cause to be made or permit to be made any false or

12-28  fraudulent return or declaration or false statement in any return

12-29  or declaration with intent to defraud the State or to evade payment

12-30  of the tax or any part of the tax imposed by this chapter.

12-31     (b) Make, cause to be made or permit to be made any false

12-32  entry in books, records or accounts with intent to defraud the State

12-33  or to evade the payment of the tax or any part of the tax imposed

12-34  by this chapter.

12-35     (c) Keep, cause to be kept or permit to be kept more than one

12-36  set of books, records or accounts with intent to defraud the State

12-37  or to evade the payment of the tax or any part of the tax imposed

12-38  by this chapter.

12-39     2.  Any person who violates the provisions of subsection 1 is

12-40  guilty of a gross misdemeanor.

12-41     Sec. 39.  Title 32 of NRS is hereby amended by adding thereto

12-42  a new chapter to consist of the provisions set forth as sections 40 to

12-43  63, inclusive, of this act.

12-44     Sec. 40.  As used in this chapter, unless the context otherwise

12-45  requires, the words and terms defined in sections 41 to 44,

13-1  inclusive, of this act have the meanings ascribed to them in those

13-2  sections.

13-3      Sec. 41.  “Commission” means the Nevada Tax Commission.

13-4      Sec. 42.  “Employer” means any employer who is required to

13-5  pay a contribution pursuant to NRS 612.535 for any calendar

13-6  quarter, except an Indian tribe, nonprofit organization or political

13-7  subdivision. For the purposes of this section:

13-8      1.  “Indian tribe” includes any entity described in subsection

13-9  10 of NRS 612.055.

13-10     2.  “Nonprofit organization” means a nonprofit religious,

13-11  charitable, fraternal or other organization that qualifies as a tax-

13-12  exempt organization pursuant to 26 U.S.C. § 501(c).

13-13     3.  “Political subdivision” means any entity described in

13-14  subsection 9 of NRS 612.055.

13-15     Sec. 43.  “Employment” has the meaning ascribed to it in

13-16  NRS 612.065 to 612.145, inclusive.

13-17     Sec. 44.  “Taxpayer” means any person liable for the tax

13-18  imposed by this chapter.

13-19     Sec. 45.  The Department shall:

13-20     1.  Administer and enforce the provisions of this chapter, and

13-21  may adopt such regulations as it deems appropriate for those

13-22  purposes.

13-23     2.  Deposit all taxes, interest and penalties it receives pursuant

13-24  to this chapter in the State Treasury for credit to the State General

13-25  Fund.

13-26     Sec. 46.  1.  Each person responsible for maintaining the

13-27  records of a taxpayer shall:

13-28     (a) Keep such records as may be necessary to determine the

13-29  amount of the liability of the taxpayer pursuant to the provisions

13-30  of this chapter;

13-31     (b) Preserve those records for 4 years or until any litigation or

13-32  prosecution pursuant to this chapter is finally determined,

13-33  whichever is longer; and

13-34     (c) Make the records available for inspection by the

13-35  Department upon demand at reasonable times during regular

13-36  business hours.

13-37     2.  The Department may by regulation specify the types of

13-38  records which must be kept to determine the amount of the

13-39  liability of a taxpayer pursuant to the provisions of this chapter.

13-40     3.  Any person who violates the provisions of subsection 1 is

13-41  guilty of a misdemeanor.

13-42     Sec. 47.  1.  To verify the accuracy of any return filed or, if

13-43  no return is filed by a taxpayer, to determine the amount required

13-44  to be paid, the Department, or any person authorized in writing by

14-1  the Department, may examine the books, papers and records of

14-2  any person who may be liable for the tax imposed by this chapter.

14-3      2.  Any person who may be liable for the tax imposed by this

14-4  chapter and who keeps outside of this state any books, papers and

14-5  records relating thereto shall pay to the Department an amount

14-6  equal to the allowance provided for state officers and employees

14-7  generally while traveling outside of the State for each day or

14-8  fraction thereof during which an employee of the Department is

14-9  engaged in examining those documents, plus any other actual

14-10  expenses incurred by the employee while he is absent from his

14-11  regular place of employment to examine those documents.

14-12     Sec. 48.  The Executive Director may request from any other

14-13  governmental agency or officer such information as he deems

14-14  necessary to carry out the provisions of this chapter. If the

14-15  Executive Director obtains any confidential information pursuant

14-16  to such a request, he shall maintain the confidentiality of that

14-17  information in the same manner and to the same extent as

14-18  provided by law for the agency or officer from whom the

14-19  information was obtained.

14-20     Sec. 49.  1.  Except as otherwise provided in this section and

14-21  NRS 360.250, the records and files of the Department concerning

14-22  the administration of this chapter are confidential and privileged.

14-23  The Department, and any employee engaged in the administration

14-24  of this chapter or charged with the custody of any such records or

14-25  files, shall not disclose any information obtained from the

14-26  Department’s records or files or from any examination,

14-27  investigation or hearing authorized by the provisions of this

14-28  chapter. Neither the Department nor any employee of the

14-29  Department may be required to produce any of the records, files

14-30  and information for the inspection of any person or for use in any

14-31  action or proceeding.

14-32     2.  The records and files of the Department concerning the

14-33  administration of this chapter are not confidential and privileged

14-34  in the following cases:

14-35     (a) Testimony by a member or employee of the Department

14-36  and production of records, files and information on behalf of the

14-37  Department or a taxpayer in any action or proceeding pursuant to

14-38  the provisions of this chapter if that testimony or the records, files

14-39  or information, or the facts shown thereby are directly involved in

14-40  the action or proceeding.

14-41     (b) Delivery to a taxpayer or his authorized representative of a

14-42  copy of any return or other document filed by the taxpayer

14-43  pursuant to this chapter.

14-44     (c) Publication of statistics so classified as to prevent the

14-45  identification of a particular person or document.

15-1      (d) Exchanges of information with the Internal Revenue

15-2  Service in accordance with compacts made and provided for in

15-3  such cases.

15-4      (e) Disclosure in confidence to the Governor or his agent in

15-5  the exercise of the Governor’s general supervisory powers, or to

15-6  any person authorized to audit the accounts of the Department in

15-7  pursuance of an audit, or to the Attorney General or other legal

15-8  representative of the State in connection with an action or

15-9  proceeding pursuant to this chapter, or to any agency of this or

15-10  any other state charged with the administration or enforcement of

15-11  laws relating to taxation.

15-12     (f) Exchanges of information pursuant to subsection 3.

15-13     3.  The Commission may agree with any county fair and

15-14  recreation board or the governing body of any county, city or town

15-15  for the continuing exchange of information concerning taxpayers.

15-16     Sec. 50.  1.  There is hereby imposed an excise tax on each

15-17  employer at the rate of 0.6 percent of the wages, as determined

15-18  pursuant to NRS 612.545, paid by the employer during a calendar

15-19  quarter with respect to employment.

15-20     2.  The tax imposed by this section must not be deducted, in

15-21  whole or in part, from any wages of persons in the employment of

15-22  the employer.

15-23     3.  Each employer shall, on or before the last day of the month

15-24  immediately following each calendar quarter for which the

15-25  employer is required to pay a contribution pursuant to

15-26  NRS 612.535:

15-27     (a) File with the Department:

15-28         (1) A return on a form prescribed by the Department; and

15-29         (2) A copy of any report required by the Employment

15-30  Security Division of the Department of Employment, Training and

15-31  Rehabilitation for determining the amount of the contribution

15-32  required pursuant to NRS 612.535 for any wages paid by the

15-33  employer during that calendar quarter; and

15-34     (b) Remit to the Department any tax due pursuant to this

15-35  chapter for that calendar quarter.

15-36     Sec. 51.  Upon written application made before the date on

15-37  which payment must be made, the Department may for good cause

15-38  extend by 30 days the time within which a taxpayer is required to

15-39  pay the tax imposed by this chapter. If the tax is paid during the

15-40  period of extension, no penalty or late charge may be imposed for

15-41  failure to pay at the time required, but the taxpayer shall pay

15-42  interest at the rate of 1 percent per month from the date on which

15-43  the amount would have been due without the extension until the

15-44  date of payment, unless otherwise provided in NRS 360.232 or

15-45  360.320.

16-1      Sec. 52.  The remedies of the State provided for in this

16-2  chapter are cumulative, and no action taken by the Department or

16-3  the Attorney General constitutes an election by the State to pursue

16-4  any remedy to the exclusion of any other remedy for which

16-5  provision is made in this chapter.

16-6      Sec. 53.  If the Department determines that any tax, penalty

16-7  or interest has been paid more than once or has been erroneously

16-8  or illegally collected or computed, the Department shall set forth

16-9  that fact in the records of the Department and certify to the State

16-10  Board of Examiners the amount collected in excess of the amount

16-11  legally due and the person from whom it was collected or by whom

16-12  it was paid. If approved by the State Board of Examiners, the

16-13  excess amount collected or paid must be credited on any amounts

16-14  then due from the person under this chapter, and the balance

16-15  refunded to the person or his successors in interest.

16-16     Sec. 54.  1.  Except as otherwise provided in NRS 360.235

16-17  and 360.395:

16-18     (a) No refund may be allowed unless a claim for it is filed with

16-19  the Department within 3 years after the last day of the month

16-20  following the calendar quarter for which the overpayment was

16-21  made.

16-22     (b) No credit may be allowed after the expiration of the period

16-23  specified for filing claims for refund unless a claim for credit is

16-24  filed with the Department within that period.

16-25     2.  Each claim must be in writing and must state the specific

16-26  grounds upon which the claim is founded.

16-27     3.  Failure to file a claim within the time prescribed in this

16-28  chapter constitutes a waiver of any demand against the State on

16-29  account of overpayment.

16-30     4.  Within 30 days after rejecting any claim in whole or in

16-31  part, the Department shall serve notice of its action on the

16-32  claimant in the manner prescribed for service of notice of a

16-33  deficiency determination.

16-34     Sec. 55.  1.  Except as otherwise provided in this section and

16-35  NRS 360.320, interest must be paid upon any overpayment of any

16-36  amount of the taxes imposed by this chapter at the rate of 0.5

16-37  percent per month, or fraction thereof, from the last day of the

16-38  calendar month following the calendar quarter for which the

16-39  overpayment was made. No refund or credit may be made of any

16-40  interest imposed upon the person making the overpayment with

16-41  respect to the amount being refunded or credited.

16-42     2.  The interest must be paid:

16-43     (a) In the case of a refund, to the last day of the calendar

16-44  month following the date upon which the person making the

16-45  overpayment, if he has not already filed a claim, is notified by the

17-1  Department that a claim may be filed or the date upon which the

17-2  claim is certified to the State Board of Examiners, whichever is

17-3  earlier.

17-4      (b) In the case of a credit, to the same date as that to which

17-5  interest is computed on the tax or the amount against which the

17-6  credit is applied.

17-7      3.  If the Department determines that any overpayment has

17-8  been made intentionally or by reason of carelessness, the

17-9  Department shall not allow any interest on the overpayment.

17-10     Sec. 56.  1.  No injunction, writ of mandate or other legal or

17-11  equitable process may issue in any suit, action or proceeding in

17-12  any court against this state or against any officer of the State to

17-13  prevent or enjoin the collection under this chapter of the tax

17-14  imposed by this chapter or any amount of tax, penalty or interest

17-15  required to be collected.

17-16     2.  No suit or proceeding may be maintained in any court for

17-17  the recovery of any amount alleged to have been erroneously or

17-18  illegally determined or collected unless a claim for refund or credit

17-19  has been filed.

17-20     Sec. 57.  1.  Within 90 days after a final decision upon a

17-21  claim filed pursuant to this chapter is rendered by the

17-22  Commission, the claimant may bring an action against the

17-23  Department on the grounds set forth in the claim in a court of

17-24  competent jurisdiction in Carson City, the county of this state

17-25  where the claimant resides or maintains his principal place of

17-26  business or a county in which any relevant proceedings were

17-27  conducted by the Department, for the recovery of the whole or any

17-28  part of the amount with respect to which the claim has been

17-29  disallowed.

17-30     2.  Failure to bring an action within the time specified

17-31  constitutes a waiver of any demand against the State on account of

17-32  alleged overpayments.

17-33     Sec. 58.  1.  If the Department fails to mail notice of action

17-34  on a claim within 6 months after the claim is filed, the claimant

17-35  may consider the claim disallowed and file an appeal with the

17-36  Commission within 30 days after the last day of the 6-month

17-37  period. If the claimant is aggrieved by the decision of the

17-38  Commission rendered on appeal, the claimant may, within 90 days

17-39  after the decision is rendered, bring an action against the

17-40  Department on the grounds set forth in the claim for the recovery

17-41  of the whole or any part of the amount claimed as an

17-42  overpayment.

17-43     2.  If judgment is rendered for the plaintiff, the amount of the

17-44  judgment must first be credited towards any tax due from the

17-45  plaintiff.

18-1      3.  The balance of the judgment must be refunded to the

18-2  plaintiff.

18-3      Sec. 59.  In any judgment, interest must be allowed at the rate

18-4  of 6 percent per annum upon the amount found to have been

18-5  illegally collected from the date of payment of the amount to the

18-6  date of allowance of credit on account of the judgment, or to a

18-7  date preceding the date of the refund warrant by not more than 30

18-8  days. The date must be determined by the Department.

18-9      Sec. 60.  A judgment may not be rendered in favor of the

18-10  plaintiff in any action brought against the Department to recover

18-11  any amount paid when the action is brought by or in the name of

18-12  an assignee of the person paying the amount or by any person

18-13  other than the person who paid the amount.

18-14     Sec. 61.  1.  The Department may recover a refund or any

18-15  part thereof which is erroneously made and any credit or part

18-16  thereof which is erroneously allowed in an action brought in a

18-17  court of competent jurisdiction in Carson City or Clark County in

18-18  the name of the State of Nevada.

18-19     2.  The action must be tried in Carson City or Clark County

18-20  unless the court, with the consent of the Attorney General, orders

18-21  a change of place of trial.

18-22     3.  The Attorney General shall prosecute the action, and the

18-23  provisions of NRS, the Nevada Rules of Civil Procedure and the

18-24  Nevada Rules of Appellate Procedure relating to service of

18-25  summons, pleadings, proofs, trials and appeals are applicable to

18-26  the proceedings.

18-27     Sec. 62.  1.  If any amount in excess of $25 has been

18-28  illegally determined, either by the Department or by the person

18-29  filing the return, the Department shall certify this fact to the State

18-30  Board of Examiners, and the latter shall authorize the

18-31  cancellation of the amount upon the records of the Department.

18-32     2.  If an amount not exceeding $25 has been illegally

18-33  determined, either by the Department or by the person filing the

18-34  return, the Department, without certifying this fact to the State

18-35  Board of Examiners, shall authorize the cancellation of the

18-36  amount upon the records of the Department.

18-37     Sec. 63.  1.  A person shall not:

18-38     (a) Make, cause to be made or permit to be made any false or

18-39  fraudulent return or declaration or false statement in any return

18-40  or declaration with intent to defraud the State or to evade payment

18-41  of the tax or any part of the tax imposed by this chapter.

18-42     (b) Make, cause to be made or permit to be made any false

18-43  entry in books, records or accounts with intent to defraud the State

18-44  or to evade the payment of the tax or any part of the tax imposed

18-45  by this chapter.

19-1      (c) Keep, cause to be kept or permit to be kept more than one

19-2  set of books, records or accounts with intent to defraud the State

19-3  or to evade the payment of the tax or any part of the tax imposed

19-4  by this chapter.

19-5      2.  Any person who violates the provisions of subsection 1 is

19-6  guilty of a gross misdemeanor.

19-7      Sec. 64.  Title 32 of NRS is hereby amended by adding thereto

19-8  a new chapter to consist of the provisions set forth as sections 65 to

19-9  100,inclusive, of this act.

19-10     Sec. 65.  As used in this chapter, unless the context otherwise

19-11  requires, the words and terms defined in sections 66 to 75,

19-12  inclusive, of this act have the meanings ascribed to them in those

19-13  sections.

19-14     Sec. 66.  “Admission charge” means the total amount,

19-15  expressed in terms of money, of consideration paid for the right or

19-16  privilege to have access to a facility where live entertainment is

19-17  provided.

19-18     Sec. 67.  “Board” means the State Gaming Control Board.

19-19     Sec. 68.  “Business” means any activity engaged in or caused

19-20  to be engaged in by a business entity with the object of gain,

19-21  benefit or advantage, either direct or indirect, to any person or

19-22  governmental entity.

19-23     Sec. 69.  1.  “Business entity” includes:

19-24     (a) A corporation, partnership, proprietorship, limited-liability

19-25  company, business association, joint venture, limited-liability

19-26  partnership, business trust and their equivalents organized under

19-27  the laws of this state or another jurisdiction and any other type of

19-28  entity that engages in business.

19-29     (b) A natural person engaging in a business if he is deemed to

19-30  be a business entity pursuant to section 76 of this act.

19-31     (c) A brothel authorized to conduct business in this state.

19-32     2.  The term does not include a governmental entity.

19-33     Sec. 70.  “Facility” means:

19-34     1.  Any area or premises where live entertainment is provided

19-35  and for which consideration is collected for the right or privilege

19-36  of entering that area or those premises if the live entertainment is

19-37  provided at:

19-38     (a) An establishment that is not a licensed gaming

19-39  establishment; or

19-40     (b) A licensed gaming establishment that is licensed for less

19-41  than 51 slot machines, less than six games, or any combination of

19-42  slot machines and games within those respective limits.

19-43     2.  Any area or premises where live entertainment is provided

19-44  if the live entertainment is provided at any other licensed gaming

19-45  establishment.

20-1      Sec. 71.  “Game” has the meaning ascribed to it in

20-2  NRS 463.0152.

20-3      Sec. 72.  “Licensed gaming establishment” has the meaning

20-4  ascribed to it in NRS 463.0169.

20-5      Sec. 73.  “Live entertainment” means any activity provided

20-6  for pleasure, enjoyment, recreation, relaxation, diversion or other

20-7  similar purpose by a person or persons who are physically present

20-8  when providing that activity to a patron or group of patrons who

20-9  are physically present.

20-10     Sec. 74.  “Slot machine” has the meaning ascribed to it in

20-11  NRS 463.0191.

20-12     Sec. 75.  “Taxpayer” means:

20-13     1.  If live entertainment that is taxable under this chapter is

20-14  provided at a licensed gaming establishment, the person licensed

20-15  to conduct gaming at that establishment.

20-16     2.  Except as otherwise provided in subsection 3, if live

20-17  entertainment that is taxable under this chapter is not provided at

20-18  a licensed gaming establishment, the owner or operator of the

20-19  facility where the live entertainment is provided.

20-20     3.  If live entertainment that is taxable under this chapter is

20-21  provided at a publicly owned facility or on public land, the person

20-22  who collects the taxable receipts.

20-23     Sec. 76.  A natural person engaging in a business shall be

20-24  deemed to be a business entity that is subject to the provisions of

20-25  this chapter if the person is required to file with the Internal

20-26  Revenue Service a Schedule C (Form 1040), Profit or Loss From

20-27  Business Form, or its equivalent or successor form, or a Schedule

20-28  E (Form 1040), Supplemental Income and Loss Form, or its

20-29  equivalent or successor form, for the business.

20-30     Sec. 77.  The Department shall provide by regulation for a

20-31  more detailed definition of “live entertainment” consistent with

20-32  the general definition set forth in section 73 of this act for use by

20-33  the Board and the Department in determining whether an activity

20-34  is a taxable activity under the provisions of this chapter.

20-35     Sec. 78.  1.  Except as otherwise provided in this section,

20-36  there is hereby imposed an excise tax on admission to any facility

20-37  in this state where live entertainment is provided. If the live

20-38  entertainment is provided at a facility with a maximum seating

20-39  capacity of:

20-40     (a) Less than 7,500, the rate of the tax is 10 percent of the

20-41  admission charge to the facility plus 10 percent of any amounts

20-42  paid for food, refreshments and merchandise purchased at the

20-43  facility.

20-44     (b) At least 7,500, the rate of the tax is 5 percent of the

20-45  admission charge to the facility.

21-1      2.  Amounts paid for gratuities directly or indirectly remitted

21-2  to persons employed at a facility where live entertainment is

21-3  provided or for service charges, including those imposed in

21-4  connection with the use of credit cards or debit cards, which are

21-5  collected and retained by persons other than the taxpayer are not

21-6  taxable pursuant to this section.

21-7      3.  A business entity that collects any amount that is taxable

21-8  pursuant to subsection 1 is liable for the tax imposed, but is

21-9  entitled to collect reimbursement from any person paying that

21-10  amount.

21-11     4.  Any ticket for live entertainment must state whether the tax

21-12  imposed by this section is included in the price of the ticket. If the

21-13  ticket does not include such a statement, the taxpayer shall pay the

21-14  tax based on the face amount of the ticket.

21-15     5.  The tax imposed by subsection 1 does not apply to:

21-16     (a) Live entertainment that this state is prohibited from taxing

21-17  under the Constitution, laws or treaties of the United States or the

21-18  Nevada Constitution.

21-19     (b) Live entertainment that is provided by or entirely for the

21-20  benefit of a nonprofit religious, charitable, fraternal or other

21-21  organization that qualifies as a tax-exempt organization pursuant

21-22  to 26 U.S.C. § 501(c).

21-23     (c) Any boxing contest or exhibition governed by the

21-24  provisions of chapter 467 of NRS.

21-25     (d) Live entertainment that is not provided at a licensed

21-26  gaming establishment if the facility in which the live

21-27  entertainment is provided has a maximum seating capacity of less

21-28  than 300.

21-29     (e) Live entertainment that is provided at a licensed gaming

21-30  establishment that is licensed for less than 51 slot machines, less

21-31  than six games, or any combination of slot machines and games

21-32  within those respective limits, if the facility in which the live

21-33  entertainment is provided has a maximum seating capacity of less

21-34  than 300.

21-35     (f) Merchandise sold outside the facility in which the live

21-36  entertainment is provided, unless the purchase of the merchandise

21-37  entitles the purchaser to admission to the entertainment.

21-38     (g) Live entertainment that is provided at a trade show.

21-39     (h) Music performed by musicians who move constantly

21-40  through the audience if no other form of live entertainment is

21-41  afforded to the patrons.

21-42     (i) Live entertainment that is provided at a licensed gaming

21-43  establishment at private meetings or dinners attended by members

21-44  of a particular organization or by a casual assemblage if the

21-45  purpose of the event is not primarily for entertainment.

22-1      (j) Live entertainment that is provided in the common area of a

22-2  shopping mall, unless the entertainment is provided in a facility

22-3  located within the mall.

22-4      6.  As used in this section, “maximum seating capacity”

22-5  means, in the following order of priority:

22-6      (a) The maximum occupancy of the facility in which live

22-7  entertainment is provided, as determined by the State Fire

22-8  Marshal or the local governmental agency that has the authority

22-9  to determine the maximum occupancy of the facility;

22-10     (b) If such a maximum occupancy has not been determined,

22-11  the maximum occupancy of the facility designated in any permit

22-12  required to be obtained in order to provide the live entertainment;

22-13  or

22-14     (c) If such a permit does not designate the maximum

22-15  occupancy of the facility, the actual seating capacity of the facility

22-16  in which the live entertainment is provided.

22-17     Sec. 79.  A taxpayer shall hold the amount of all taxes for

22-18  which he is liable pursuant to this chapter in a separate account in

22-19  trust for the State.

22-20     Sec. 80.  1.  The Board shall:

22-21     (a) Collect the tax imposed by this chapter from taxpayers who

22-22  are licensed gaming establishments; and

22-23     (b) Adopt such regulations as are necessary to carry out the

22-24  provisions of paragraph (a). The regulations must be adopted in

22-25  accordance with the provisions of chapter 233B of NRS and must

22-26  be codified in the Nevada Administrative Code.

22-27     2.  The Department shall:

22-28     (a) Collect the tax imposed by this chapter from all other

22-29  taxpayers; and

22-30     (b) Adopt such regulations as are necessary to carry out the

22-31  provisions of paragraph (a).

22-32     3.  For the purposes of:

22-33     (a) Subsection 1, the provisions of chapter 463 of NRS relating

22-34  to the payment, collection, administration and enforcement of

22-35  gaming license fees and taxes, including, without limitation, any

22-36  provisions relating to the imposition of penalties and interest, shall

22-37  be deemed to apply to the payment, collection, administration and

22-38  enforcement of the taxes imposed by this chapter to the extent that

22-39  those provisions do not conflict with the provisions of this chapter.

22-40     (b) Subsection 2, the provisions of chapter 360 of NRS relating

22-41  to the payment, collection, administration and enforcement of

22-42  taxes, including, without limitation, any provisions relating to the

22-43  imposition of penalties and interest, shall be deemed to apply to

22-44  the payment, collection, administration and enforcement of the

23-1  taxes imposed by this chapter to the extent that those provisions do

23-2  not conflict with the provisions of this chapter.

23-3      4.  To ensure that the tax imposed by section 78 of this act is

23-4  collected fairly and equitably, the Board and the Department

23-5  shall:

23-6      (a) Jointly, coordinate the administration and collection of

23-7  that tax and the regulation of taxpayers who are liable for the

23-8  payment of the tax.

23-9      (b) Upon request, assist the other agency in the collection of

23-10  that tax.

23-11     Sec. 81.  1.  Except as otherwise provided in this section:

23-12     (a) Each taxpayer who is a licensed gaming establishment

23-13  shall file with the Board, on or before the 24th day of each month,

23-14  a report showing the amount of all taxable receipts for the

23-15  preceding month. The report must be in a form prescribed by the

23-16  Board.

23-17     (b) All other taxpayers shall file with the Department, on or

23-18  before the 24th day of each month, a report showing the amount

23-19  of all taxable receipts for the preceding month. The report must be

23-20  in a form prescribed by the Department.

23-21     2.  The Board or the Department, if it deems it necessary to

23-22  ensure payment to or facilitate the collection by the State of the tax

23-23  imposed by section 78 of this act, may require reports to be filed

23-24  not later than 10 days after the end of each calendar quarter.

23-25     3.  Each report required to be filed by this section must be

23-26  accompanied by the amount of the tax that is due for the period

23-27  covered by the report.

23-28     4.  The Board and the Department shall deposit all taxes,

23-29  interest and penalties it receives pursuant to this chapter in the

23-30  State Treasury for credit to the State General Fund.

23-31     Sec. 82.  Upon written application made before the date on

23-32  which payment must be made, the Board or the Department may,

23-33  for good cause, extend by 30 days the time within which a

23-34  taxpayer is required to pay the tax imposed by this chapter. If the

23-35  tax is paid during the period of extension, no penalty or late

23-36  charge may be imposed for failure to pay at the time required, but

23-37  the taxpayer shall pay interest at the rate of 1 percent per month

23-38  from the date on which the amount would have been due without

23-39  the extension until the date of payment, unless otherwise provided

23-40  in NRS 360.232 or 360.320.

23-41     Sec. 83.  1.  Each person responsible for maintaining the

23-42  records of a taxpayer shall:

23-43     (a) Keep such records as may be necessary to determine the

23-44  amount of the liability of the taxpayer pursuant to the provisions

23-45  of this chapter;

24-1      (b) Preserve those records for:

24-2          (1) At least 5 years if the taxpayer is a licensed gaming

24-3  establishment or until any litigation or prosecution pursuant to

24-4  this chapter is finally determined, whichever is longer; or

24-5          (2) At least 4 years if the taxpayer is not a licensed gaming

24-6  establishment or until any litigation or prosecution pursuant to

24-7  this chapter is finally determined, whichever is longer; and

24-8      (c) Make the records available for inspection by the Board or

24-9  the Department upon demand at reasonable times during regular

24-10  business hours.

24-11     2.  The Board and the Department may by regulation specify

24-12  the types of records which must be kept to determine the amount

24-13  of the liability of a taxpayer from whom they are required to

24-14  collect the tax imposed by this chapter.

24-15     3.  Any agreement that is entered into, modified or extended

24-16  after January 1, 2004, for the lease, assignment or transfer of any

24-17  premises upon which any activity subject to the tax imposed by this

24-18  chapter is, or thereafter may be, conducted shall be deemed to

24-19  include a provision that the taxpayer required to pay the tax must

24-20  be allowed access to, upon demand, all books, records and

24-21  financial papers held by the lessee, assignee or transferee which

24-22  must be kept pursuant to this section. Any person conducting

24-23  activities subject to the tax imposed by section 78 of this act who

24-24  fails to maintain or disclose his records pursuant to this subsection

24-25  is liable to the taxpayer for any penalty paid by the taxpayer for

24-26  the late payment or nonpayment of the tax caused by the failure to

24-27  maintain or disclose records.

24-28     4.  A person who violates any provision of this section is guilty

24-29  of a misdemeanor.

24-30     Sec. 84.  1.  To verify the accuracy of any report filed or, if

24-31  no report is filed by a taxpayer, to determine the amount of tax

24-32  required to be paid:

24-33     (a) The Board, or any person authorized in writing by the

24-34  Board, may examine the books, papers and records of any licensed

24-35  gaming establishment that may be liable for the tax imposed by

24-36  this chapter.

24-37     (b) The Department, or any person authorized in writing by

24-38  the Department, may examine the books, papers and records of

24-39  any other person who may be liable for the tax imposed by this

24-40  chapter.

24-41     2.  Any person who may be liable for the tax imposed by this

24-42  chapter and who keeps outside of this state any books, papers and

24-43  records relating thereto shall pay to the Board or the Department

24-44  an amount equal to the allowance provided for state officers and

24-45  employees generally while traveling outside of the State for each

25-1  day or fraction thereof during which an employee of the Board or

25-2  the Department is engaged in examining those documents, plus

25-3  any other actual expenses incurred by the employee while he is

25-4  absent from his regular place of employment to examine those

25-5  documents.

25-6      Sec. 85.  1.  Except as otherwise provided in this section and

25-7  NRS 360.250, the records and files of the Board and the

25-8  Department concerning the administration of this chapter are

25-9  confidential and privileged. The Board, the Department and any

25-10  employee of the Board or the Department engaged in the

25-11  administration of this chapter or charged with the custody of any

25-12  such records or files shall not disclose any information obtained

25-13  from the records or files of the Board or the Department or from

25-14  any examination, investigation or hearing authorized by the

25-15  provisions of this chapter. The Board, the Department and any

25-16  employee of the Board or the Department may not be required to

25-17  produce any of the records, files and information for the

25-18  inspection of any person or for use in any action or proceeding.

25-19     2.  The records and files of the Board and the Department

25-20  concerning the administration of this chapter are not confidential

25-21  and privileged in the following cases:

25-22     (a) Testimony by a member or employee of the Board or the

25-23  Department and production of records, files and information on

25-24  behalf of the Board or the Department or a taxpayer in any action

25-25  or proceeding pursuant to the provisions of this chapter, if that

25-26  testimony or the records, files or information, or the facts shown

25-27  thereby, are directly involved in the action or proceeding.

25-28     (b) Delivery to a taxpayer or his authorized representative of a

25-29  copy of any report or other document filed by the taxpayer

25-30  pursuant to this chapter.

25-31     (c) Publication of statistics so classified as to prevent the

25-32  identification of a particular person or document.

25-33     (d) Exchanges of information with the Internal Revenue

25-34  Service in accordance with compacts made and provided for in

25-35  such cases.

25-36     (e) Disclosure in confidence to the Governor or his agent in

25-37  the exercise of the Governor’s general supervisory powers, or to

25-38  any person authorized to audit the accounts of the Board or the

25-39  Department in pursuance of an audit, or to the Attorney General

25-40  or other legal representative of the State in connection with an

25-41  action or proceeding pursuant to this chapter, or to any agency of

25-42  this or any other state charged with the administration or

25-43  enforcement of laws relating to taxation.

25-44     Sec. 86.  1.  If:

26-1      (a) The Board determines that a taxpayer who is a licensed

26-2  gaming establishment is taking any action with intent to defraud

26-3  the State or to evade the payment of the tax or any part of the tax

26-4  imposed by this chapter, the Board shall establish an amount upon

26-5  which the tax imposed by this chapter must be based.

26-6      (b) The Department determines that a taxpayer who is not a

26-7  licensed gaming establishment is taking any action with intent to

26-8  defraud the State or to evade the payment of the tax or any part of

26-9  the tax imposed by this chapter, the Department shall establish an

26-10  amount upon which the tax imposed by this chapter must be

26-11  based.

26-12     2.   The amount established by the Board or the Department

26-13  pursuant to subsection 1 must be based upon the tax liability of

26-14  business entities that are deemed comparable by the Board or the

26-15  Department to that of the taxpayer.

26-16     Sec. 87.  1.  If a taxpayer:

26-17     (a) Is unable to collect all or part of an admission charge or

26-18  charges for food, refreshments and merchandise which were

26-19  included in the taxable receipts reported for a previous reporting

26-20  period; and

26-21     (b) Has taken a deduction on his federal income tax return

26-22  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

26-23  to collect,

26-24  he is entitled to receive a credit for the amount of tax paid on

26-25  account of that uncollected amount. The credit may be used

26-26  against the amount of tax that the taxpayer is subsequently

26-27  required to pay pursuant to this chapter.

26-28     2.  If the Internal Revenue Service disallows a deduction

26-29  described in paragraph (b) of subsection 1 and the taxpayer

26-30  claimed a credit on a return for a previous reporting period

26-31  pursuant to subsection 1, the taxpayer shall include the amount of

26-32  that credit in the amount of taxes reported pursuant to this chapter

26-33  in the first return filed with the Board or the Department after the

26-34  deduction is disallowed.

26-35     3.  If a taxpayer collects all or part of an admission charge or

26-36  charges for food, refreshments and merchandise for which he

26-37  claimed a credit on a return for a previous reporting period

26-38  pursuant to subsection 2, he shall include:

26-39     (a) The amount collected in the charges reported pursuant to

26-40  paragraph (a) of subsection 1; and

26-41     (b) The tax payable on the amount collected in the amount of

26-42  taxes reported,

26-43  in the first return filed with the Board or the Department after that

26-44  collection.

27-1      4.  Except as otherwise provided in subsection 5, upon

27-2  determining that a taxpayer has filed a return which contains one

27-3  or more violations of the provisions of this section, the Board or

27-4  the Department shall:

27-5      (a) For the first return of any taxpayer that contains one or

27-6  more violations, issue a letter of warning to the taxpayer which

27-7  provides an explanation of the violation or violations contained in

27-8  the return.

27-9      (b) For the first or second return, other than a return

27-10  described in paragraph (a), in any calendar year which contains

27-11  one or more violations, assess a penalty equal to the amount of the

27-12  tax which was not reported.

27-13     (c) For the third and each subsequent return in any calendar

27-14  year which contains one or more violations, assess a penalty of

27-15  three times the amount of the tax which was not reported.

27-16     5.  For the purposes of subsection 4, if the first violation of

27-17  this section by any taxpayer was determined by the Board or the

27-18  Department through an audit which covered more than one return

27-19  of the taxpayer, the Board or the Department shall treat all returns

27-20  which were determined through the same audit to contain a

27-21  violation or violations in the manner provided in paragraph (a) of

27-22  subsection 4.

27-23     Sec. 88.  The remedies of the State provided for in this

27-24  chapter are cumulative, and no action taken by the Board, the

27-25  Department or the Attorney General constitutes an election by the

27-26  State to pursue any remedy to the exclusion of any other remedy

27-27  for which provision is made in this chapter.

27-28     Sec. 89.  If the Board or the Department determines that any

27-29  tax, penalty or interest has been paid more than once or has been

27-30  erroneously or illegally collected or computed, the Board or the

27-31  Department shall set forth that fact in its records and shall certify

27-32  to the State Board of Examiners the amount collected in excess of

27-33  the amount legally due and the person from whom it was collected

27-34  or by whom it was paid. If approved by the State Board of

27-35  Examiners, the excess amount collected or paid must be credited

27-36  on any amounts then due from the person under this chapter, and

27-37  the balance refunded to the person or his successors in interest.

27-38     Sec. 90.  1.  Except as otherwise provided in NRS 360.235

27-39  and 360.395:

27-40     (a) No refund may be allowed unless a claim for it is filed

27-41  with:

27-42         (1) The Board, if the taxpayer is a licensed gaming

27-43  establishment; or

27-44         (2) The Department, if the taxpayer is not a licensed

27-45  gaming establishment.

28-1  A claim must be filed within 3 years after the last day of the month

28-2  following the reporting period for which the overpayment was

28-3  made.

28-4      (b) No credit may be allowed after the expiration of the period

28-5  specified for filing claims for refund unless a claim for credit is

28-6  filed with the Board or the Department within that period.

28-7      2.  Each claim must be in writing and must state the specific

28-8  grounds upon which the claim is founded.

28-9      3.  Failure to file a claim within the time prescribed in this

28-10  chapter constitutes a waiver of any demand against the State on

28-11  account of overpayment.

28-12     4.  Within 30 days after rejecting any claim in whole or in

28-13  part, the Board or the Department shall serve notice of its action

28-14  on the claimant in the manner prescribed for service of notice of a

28-15  deficiency determination.

28-16     Sec. 91.  1.  Except as otherwise provided in this section and

28-17  NRS 360.320, interest must be paid upon any overpayment of any

28-18  amount of the tax imposed by this chapter in accordance with the

28-19  provisions of section 80 of this act.

28-20     2.  If the overpayment is paid to the Department, the interest

28-21  must be paid:

28-22     (a) In the case of a refund, to the last day of the calendar

28-23  month following the date upon which the person making the

28-24  overpayment, if he has not already filed a claim, is notified by

28-25  the Department that a claim may be filed or the date upon which

28-26  the claim is certified to the State Board of Examiners, whichever is

28-27  earlier.

28-28     (b) In the case of a credit, to the same date as that to which

28-29  interest is computed on the tax or amount against which the credit

28-30  is applied.

28-31     3.  If the Board or the Department determines that any

28-32  overpayment has been made intentionally or by reason of

28-33  carelessness, the Board or the Department shall not allow any

28-34  interest on the overpayment.

28-35     Sec. 92.  1.  No injunction, writ of mandate or other legal or

28-36  equitable process may issue in any suit, action or proceeding in

28-37  any court against this state or against any officer of the State to

28-38  prevent or enjoin the collection under this chapter of the tax

28-39  imposed by this chapter or any amount of tax, penalty or interest

28-40  required to be collected.

28-41     2.  No suit or proceeding may be maintained in any court for

28-42  the recovery of any amount alleged to have been erroneously or

28-43  illegally determined or collected unless a claim for refund or credit

28-44  has been filed.

29-1      Sec. 93.  1.  Within 90 days after a final decision upon a

29-2  claim filed pursuant to this chapter is rendered by:

29-3      (a) The Nevada Gaming Commission, the claimant may bring

29-4  an action against the Board on the grounds set forth in the claim.

29-5      (b) The Nevada Tax Commission, the claimant may bring an

29-6  action against the Department on the grounds set forth in the

29-7  claim.

29-8      2.  An action brought pursuant to subsection 1 must be

29-9  brought in a court of competent jurisdiction in Carson City, the

29-10  county of this state where the claimant resides or maintains his

29-11  principal place of business or a county in which any relevant

29-12  proceedings were conducted by the Board or the Department, for

29-13  the recovery of the whole or any part of the amount with respect to

29-14  which the claim has been disallowed.

29-15     3.  Failure to bring an action within the time specified

29-16  constitutes a waiver of any demand against the State on account of

29-17  alleged overpayments.

29-18     Sec. 94.  1.  If the Board fails to mail notice of action on a

29-19  claim within 6 months after the claim is filed, the claimant may

29-20  consider the claim disallowed and file an appeal with the Nevada

29-21  Gaming Commission within 30 days after the last day of the

29-22  6-month period.

29-23     2.  If the Department fails to mail notice of action on a claim

29-24  within 6 months after the claim is filed, the claimant may consider

29-25  the claim disallowed and file an appeal with the Nevada Tax

29-26  Commission within 30 days after the last day of the 6-month

29-27  period.

29-28     3.  If the claimant is aggrieved by the decision of:

29-29     (a) The Nevada Gaming Commission rendered on appeal, the

29-30  claimant may, within 90 days after the decision is rendered, bring

29-31  an action against the Board on the grounds set forth in the claim

29-32  for the recovery of the whole or any part of the amount claimed as

29-33  an overpayment.

29-34     (b) The Nevada Tax Commission rendered on appeal, the

29-35  claimant may, within 90 days after the decision is rendered, bring

29-36  an action against the Department on the grounds set forth in the

29-37  claim for the recovery of the whole or any part of the amount

29-38  claimed as an overpayment.

29-39     4.  If judgment is rendered for the plaintiff, the amount of the

29-40  judgment must first be credited towards any tax due from the

29-41  plaintiff.

29-42     5.  The balance of the judgment must be refunded to the

29-43  plaintiff.

29-44     Sec. 95.  In any judgment, interest must be allowed at the rate

29-45  of 6 percent per annum upon the amount found to have been

30-1  illegally collected from the date of payment of the amount to the

30-2  date of allowance of credit on account of the judgment, or to a

30-3  date preceding the date of the refund warrant by not more than 30

30-4  days. The date must be determined by the Board or the

30-5  Department.

30-6      Sec. 96.  A judgment may not be rendered in favor of the

30-7  plaintiff in any action brought against the Board or the

30-8  Department to recover any amount paid when the action is

30-9  brought by or in the name of an assignee of the person paying the

30-10  amount or by any person other than the person who paid the

30-11  amount.

30-12     Sec. 97.  1.  The Board or the Department may recover a

30-13  refund or any part thereof which is erroneously made and any

30-14  credit or part thereof which is erroneously allowed in an action

30-15  brought in a court of competent jurisdiction in Carson City or

30-16  Clark County in the name of the State of Nevada.

30-17     2.  The action must be tried in Carson City or Clark County

30-18  unless the court, with the consent of the Attorney General, orders

30-19  a change of place of trial.

30-20     3.  The Attorney General shall prosecute the action, and the

30-21  provisions of NRS, the Nevada Rules of Civil Procedure and the

30-22  Nevada Rules of Appellate Procedure relating to service of

30-23  summons, pleadings, proofs, trials and appeals are applicable to

30-24  the proceedings.

30-25     Sec. 98.  1.  If any amount in excess of $25 has been

30-26  illegally determined, either by the person filing the return or by the

30-27  Board or the Department, the Board or the Department shall

30-28  certify this fact to the State Board of Examiners, and the latter

30-29  shall authorize the cancellation of the amount upon the records of

30-30  the Board or the Department.

30-31     2.  If an amount not exceeding $25 has been illegally

30-32  determined, either by the person filing a return or by the Board or

30-33  the Department, the Board or the Department, without certifying

30-34  this fact to the State Board of Examiners, shall authorize the

30-35  cancellation of the amount upon the records of the Board or the

30-36  Department.

30-37     Sec. 99.  Any licensed gaming establishment liable for the

30-38  payment of the tax imposed by section 78 of this act who willfully

30-39  fails to report, pay or truthfully account for the tax is subject to the

30-40  revocation of his gaming license by the Nevada Gaming

30-41  Commission.

30-42     Sec. 100.  1.  A person shall not:

30-43     (a) Make, cause to be made or permit to be made any false or

30-44  fraudulent return or declaration or false statement in any report

30-45  or declaration, with intent to defraud the State or to evade

31-1  payment of the tax or any part of the tax imposed by this chapter.

31-2      (b) Make, cause to be made or permit to be made any false

31-3  entry in books, records or accounts with intent to defraud the State

31-4  or to evade the payment of the tax or any part of the tax imposed

31-5  by this chapter.

31-6      (c) Keep, cause to be kept or permit to be kept more than one

31-7  set of books, records or accounts with intent to defraud the State

31-8  or to evade the payment of the tax or any part of the tax imposed

31-9  by this chapter.

31-10     2.  Any person who violates the provisions of subsection 1 is

31-11  guilty of a gross misdemeanor.

31-12     Sec. 101.  Chapter 360 of NRS is hereby amended by adding

31-13  thereto the provisions set forth as sections 102 to 108, inclusive, of

31-14  this act.

31-15     Sec. 102.  As used in sections 102 to 108, inclusive, of this

31-16  act, unless the context otherwise requires, the words and terms

31-17  defined in sections 103, 104 and 105 of this act have the meanings

31-18  ascribed to them in those sections.

31-19     Sec. 103.  1.  “Business” includes:

31-20     (a) A corporation, partnership, proprietorship, limited-liability

31-21  company, business association, joint venture, limited-liability

31-22  partnership, business trust and their equivalents organized under

31-23  the laws of this state or another jurisdiction and any other person

31-24  that conducts an activity for profit; and

31-25     (b) The activities of a natural person which are deemed to be a

31-26  business pursuant to section 107 of this act.

31-27     2.  The term does not include:

31-28     (a) A governmental entity.

31-29     (b) A nonprofit religious, charitable, fraternal or other

31-30  organization that qualifies as a tax-exempt organization pursuant

31-31  to 26 U.S.C. § 501(c).

31-32     (c) A person who operates a business from his home and earns

31-33  from that business not more than 66 2/3 percent of the average

31-34  annual wage, as computed for the preceding calendar year

31-35  pursuant to chapter 612 of NRS and rounded to the nearest

31-36  hundred dollars.

31-37     (d) A business whose primary purpose is to create or produce

31-38  motion pictures. As used in this paragraph, “motion pictures” has

31-39  the meaning ascribed to it in NRS 231.020.

31-40     Sec. 104.  1.  “Employee” includes:

31-41     (a) A natural person who receives wages or other

31-42  remuneration from a business for personal services, including

31-43  commissions and bonuses and remuneration payable in a medium

31-44  other than cash; and

31-45     (b) A natural person engaged in the operation of a business.

32-1      2.  The term includes:

32-2      (a) A partner or other co-owner of a business; and

32-3      (b) Except as otherwise provided in subsection 3, a natural

32-4  person reported as an employee to the:

32-5          (1) Employment Security Division of the Department of

32-6  Employment, Training and Rehabilitation;

32-7          (2) Administrator of the Division of Industrial Relations of

32-8  the Department of Business and Industry; or

32-9          (3) Internal Revenue Service on an Employer’s Quarterly

32-10  Federal Tax Return (Form 941), Employer’s Monthly Federal

32-11  Tax Return (Form 941-M), Employer’s Annual Tax Return for

32-12  Agricultural Employees (Form 943) or any equivalent or

32-13  successor form.

32-14     3.  The term does not include:

32-15     (a) A business or an independent contractor that performs

32-16  services on behalf of another business.

32-17     (b) A natural person who is retired or otherwise receiving

32-18  remuneration solely because of past service to the business.

32-19     (c) A newspaper carrier or the immediate supervisor of a

32-20  newspaper carrier who is an independent contractor of the

32-21  newspaper.

32-22     (d) A natural person who performs all of his duties for the

32-23  business outside of this state.

32-24     4.  An independent contractor is not an employee of a

32-25  business with which he contracts.

32-26     Sec. 105.  “Wages” means any remuneration paid for

32-27  personal services, including commissions, and bonuses and

32-28  remuneration payable in any medium other than cash.

32-29     Sec. 106.  The Department shall deposit all money it receives

32-30  pursuant to sections 102 to 108, inclusive, of this act in the State

32-31  Treasury for credit to the State General Fund.

32-32     Sec. 107.  The activity or activities conducted by a natural

32-33  person shall be deemed to be a business that is subject to the

32-34  provisions of sections 102 to 108, inclusive, of this act if the person

32-35  is required to file with the Internal Revenue Service a Schedule C

32-36  (Form 1040), Profit or Loss From Business Form, or its

32-37  equivalent or successor form, a Schedule E (Form 1040),

32-38  Supplemental Income and Loss Form, or its equivalent or

32-39  successor form, or a Schedule F (Form 1040), Profit or Loss

32-40  From Farming Form, or its equivalent or successor form, for the

32-41  business.

32-42     Sec. 108.  1.  Except as otherwise provided in subsection 8, a

32-43  person shall not conduct a business in this state unless he has a

32-44  business license issued by the Department.

32-45     2.  An application for a business license must:

33-1      (a) Be made upon a form prescribed by the Department;

33-2      (b) Set forth the name under which the applicant transacts or

33-3  intends to transact business and the location of his place or places

33-4  of business;

33-5      (c) Declare the estimated number of employees for the

33-6  previous calendar quarter;

33-7      (d) Be accompanied by a fee of $100; and

33-8      (e) Include any other information that the Department deems

33-9  necessary.

33-10     3.  The application must be signed by:

33-11     (a) The owner, if the business is owned by a natural person;

33-12     (b) A member or partner, if the business is owned by an

33-13  association or partnership; or

33-14     (c) An officer or some other person specifically authorized to

33-15  sign the application, if the business is owned by a corporation.

33-16     4.  If the application is signed pursuant to paragraph (c) of

33-17  subsection 3, written evidence of the signer’s authority must be

33-18  attached to the application.

33-19     5.  A person who has been issued a business license by the

33-20  Department shall submit a fee of $100 to the Department on or

33-21  before the last day of the month in which the anniversary date of

33-22  issuance of the business license occurs in each year, unless the

33-23  person submits a written statement to the Department, at least 10

33-24  days before the anniversary date, indicating that the person will

33-25  not be conducting business in this state after the anniversary date.

33-26     6.  The business license required to be obtained pursuant to

33-27  this section is in addition to any license to conduct business that

33-28  must be obtained from the local jurisdiction in which the business

33-29  is being conducted.

33-30     7.  For the purposes of sections 102 to 108, inclusive, of this

33-31  act, a person shall be deemed to conduct a business in this state if

33-32  a business for which the person is responsible:

33-33     (a) Is organized pursuant to title 7 of NRS, other than a

33-34  business organized pursuant to chapter 82 or 84 of NRS;

33-35     (b) Has an office or other base of operations in this state; or

33-36     (c) Pays wages or other remuneration to a natural person who

33-37  performs in this state any of the duties for which he is paid.

33-38     8.  A person who takes part in a trade show or convention

33-39  held in this state for a purpose related to the conduct of a business

33-40  is not required to obtain a business license specifically for that

33-41  event.

33-42     Sec. 109.  NRS 360.225 is hereby amended to read as follows:

33-43     360.225  1.  During the course of an investigation undertaken

33-44  pursuant to NRS 360.130 of a person claiming:

34-1      (a) A partial abatement of property taxes pursuant to

34-2  NRS 361.0687;

34-3      (b) [An exemption from taxes upon the privilege of doing

34-4  business in this state pursuant to NRS 364A.170;

34-5      (c)] A deferral of the payment of taxes on the sale of capital

34-6  goods pursuant to NRS 372.397 or 374.402; or

34-7      [(d)] (c) An abatement of taxes on the gross receipts from the

34-8  sale, storage, use or other consumption of eligible machinery or

34-9  equipment pursuant to NRS 374.357,

34-10  the Department shall investigate whether the person meets the

34-11  eligibility requirements for the abatement, partial abatement[,

34-12  exemption] or deferral that the person is claiming.

34-13     2.  If the Department finds that the person does not meet the

34-14  eligibility requirements for the abatement[, exemption] or deferral

34-15  which the person is claiming, the Department shall report its

34-16  findings to the Commission on Economic Development and take

34-17  any other necessary actions.

34-18     Sec. 110.  NRS 360.2935 is hereby amended to read as

34-19  follows:

34-20     360.2935  Except as otherwise provided in [NRS 361.485,] this

34-21  title, a taxpayer is entitled to receive on any overpayment of taxes,

34-22  after the offset required by NRS 360.320 has been made, a refund

34-23  together with interest at a rate determined pursuant to NRS 17.130.

34-24  No interest is allowed on a refund of any penalties or interest paid

34-25  by a taxpayer.

34-26     Sec. 111.  NRS 360.300 is hereby amended to read as follows:

34-27     360.300  1.  If a person fails to file a return or the Department

34-28  is not satisfied with the return or returns of any tax, contribution or

34-29  premium or amount of tax, contribution or premium required to be

34-30  paid to the State by any person, in accordance with the applicable

34-31  provisions of this chapter, chapter 362, 364A, 369, 370, 372, 372A,

34-32  374, 377, 377A or 444A of NRS, NRS 482.313, or chapter 585 or

34-33  680B of NRS , or sections 2 to 38, inclusive, or 40 to 63, inclusive,

34-34  of this act, as administered or audited by the Department, it may

34-35  compute and determine the amount required to be paid upon the

34-36  basis of:

34-37     (a) The facts contained in the return;

34-38     (b) Any information within its possession or that may come into

34-39  its possession; or

34-40     (c) Reasonable estimates of the amount.

34-41     2.  One or more deficiency determinations may be made with

34-42  respect to the amount due for one or for more than one period.

34-43     3.  In making its determination of the amount required to be

34-44  paid, the Department shall impose interest on the amount of tax

34-45  determined to be due, calculated at the rate and in the manner set

35-1  forth in NRS 360.417, unless a different rate of interest is

35-2  specifically provided by statute.

35-3      4.  The Department shall impose a penalty of 10 percent in

35-4  addition to the amount of a determination that is made in the case of

35-5  the failure of a person to file a return with the Department.

35-6      5.  When a business is discontinued, a determination may be

35-7  made at any time thereafter within the time prescribed in NRS

35-8  360.355 as to liability arising out of that business, irrespective of

35-9  whether the determination is issued before the due date of the

35-10  liability.

35-11     Sec. 112.  NRS 360.300 is hereby amended to read as follows:

35-12     360.300  1.  If a person fails to file a return or the Department

35-13  is not satisfied with the return or returns of any tax, contribution or

35-14  premium or amount of tax, contribution or premium required to be

35-15  paid to the State by any person, in accordance with the applicable

35-16  provisions of this chapter, chapter 362, [364A,] 369, 370, 372,

35-17  372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter

35-18  585 or 680B of NRS, or sections 2 to 38, inclusive, or 40 to 63,

35-19  inclusive, of this act, as administered or audited by the Department,

35-20  it may compute and determine the amount required to be paid upon

35-21  the basis of:

35-22     (a) The facts contained in the return;

35-23     (b) Any information within its possession or that may come into

35-24  its possession; or

35-25     (c) Reasonable estimates of the amount.

35-26     2.  One or more deficiency determinations may be made with

35-27  respect to the amount due for one or for more than one period.

35-28     3.  In making its determination of the amount required to be

35-29  paid, the Department shall impose interest on the amount of tax

35-30  determined to be due, calculated at the rate and in the manner set

35-31  forth in NRS 360.417, unless a different rate of interest is

35-32  specifically provided by statute.

35-33     4.  The Department shall impose a penalty of 10 percent in

35-34  addition to the amount of a determination that is made in the case of

35-35  the failure of a person to file a return with the Department.

35-36     5.  When a business is discontinued, a determination may be

35-37  made at any time thereafter within the time prescribed in NRS

35-38  360.355 as to liability arising out of that business, irrespective of

35-39  whether the determination is issued before the due date of the

35-40  liability.

35-41     Sec. 113.  NRS 360.417 is hereby amended to read as follows:

35-42     360.417  Except as otherwise provided in NRS 360.232 and

35-43  360.320, and unless a different penalty or rate of interest is

35-44  specifically provided by statute, any person who fails to pay any tax

35-45  provided for in chapter 362, 364A, 369, 370, 372, 374, 377, 377A,

36-1  444A or 585 of NRS, or sections 2 to 38, inclusive, or 40 to 63,

36-2  inclusive, of this act, or the fee provided for in NRS 482.313, to the

36-3  State or a county within the time required, shall pay a penalty of not

36-4  more than 10 percent of the amount of the tax or fee which is owed,

36-5  as determined by the Department, in addition to the tax or fee, plus

36-6  interest at the rate of 1 percent per month, or fraction of a month,

36-7  from the last day of the month following the period for which the

36-8  amount or any portion of the amount should have been reported

36-9  until the date of payment. The amount of any penalty imposed must

36-10  be based on a graduated schedule adopted by the Nevada Tax

36-11  Commission which takes into consideration the length of time the

36-12  tax or fee remained unpaid.

36-13     Sec. 114.  NRS 360.417 is hereby amended to read as follows:

36-14     360.417  Except as otherwise provided in NRS 360.232 and

36-15  360.320, and unless a different penalty or rate of interest is

36-16  specifically provided by statute, any person who fails to pay any tax

36-17  provided for in chapter 362, [364A,] 369, 370, 372, 374, 377, 377A,

36-18  444A or 585 of NRS, or sections 2 to 38, inclusive, or 40 to 63,

36-19  inclusive, of this act, or the fee provided for in NRS 482.313, to the

36-20  State or a county within the time required, shall pay a penalty of not

36-21  more than 10 percent of the amount of the tax or fee which is owed,

36-22  as determined by the Department, in addition to the tax or fee, plus

36-23  interest at the rate of 1 percent per month, or fraction of a month,

36-24  from the last day of the month following the period for which the

36-25  amount or any portion of the amount should have been reported

36-26  until the date of payment. The amount of any penalty imposed must

36-27  be based on a graduated schedule adopted by the Nevada Tax

36-28  Commission which takes into consideration the length of time the

36-29  tax or fee remained unpaid.

36-30     Sec. 115.  NRS 360.419 is hereby amended to read as follows:

36-31     360.419  1.  If the Executive Director or a designated hearing

36-32  officer finds that the failure of a person to make a timely return or

36-33  payment of a tax imposed pursuant to NRS 361.320 or [chapter

36-34  361A, 376A, 377 or 377A of NRS, or by] chapter 361A, 362, 364A,

36-35  369, 370, 372, 372A, 374, 375A , [or] 375B , 376A, 377 or 377A of

36-36  NRS, or sections 2 to 38, inclusive, or 40 to 63, inclusive, of this

36-37  act, is the result of circumstances beyond his control and occurred

36-38  despite the exercise of ordinary care and without intent, the

36-39  Department may relieve him of all or part of any interest or penalty ,

36-40  or both.

36-41     2.  A person seeking this relief must file with the Department a

36-42  statement under oath setting forth the facts upon which he bases his

36-43  claim.

36-44     3.  The Department shall disclose, upon the request of any

36-45  person:

37-1      (a) The name of the person to whom relief was granted; and

37-2      (b) The amount of the relief.

37-3      4.  The Executive Director or a designated hearing officer shall

37-4  act upon the request of a taxpayer seeking relief pursuant to NRS

37-5  361.4835 which is deferred by a county treasurer or county assessor.

37-6      Sec. 116.  NRS 360.419 is hereby amended to read as follows:

37-7      360.419  1.  If the Executive Director or a designated hearing

37-8  officer finds that the failure of a person to make a timely return or

37-9  payment of a tax imposed pursuant to NRS 361.320 or chapter

37-10  361A, 362, [364A,] 369, 370, 372, 372A, 374, 375A, 375B, 376A,

37-11  377 or 377A of NRS, or sections 2 to 38, inclusive, or 40 to 63,

37-12  inclusive, of this act, is the result of circumstances beyond his

37-13  control and occurred despite the exercise of ordinary care and

37-14  without intent, the Department may relieve him of all or part of any

37-15  interest or penalty , or both.

37-16     2.  A person seeking this relief must file with the Department a

37-17  statement under oath setting forth the facts upon which he bases his

37-18  claim.

37-19     3.  The Department shall disclose, upon the request of any

37-20  person:

37-21     (a) The name of the person to whom relief was granted; and

37-22     (b) The amount of the relief.

37-23     4.  The Executive Director or a designated hearing officer shall

37-24  act upon the request of a taxpayer seeking relief pursuant to NRS

37-25  361.4835 which is deferred by a county treasurer or county assessor.

37-26     Sec. 117.  NRS 360.510 is hereby amended to read as follows:

37-27     360.510  1.  If any person is delinquent in the payment of any

37-28  tax or fee administered by the Department or if a determination has

37-29  been made against him which remains unpaid, the Department may:

37-30     (a) Not later than 3 years after the payment became delinquent

37-31  or the determination became final; or

37-32     (b) Not later than 6 years after the last recording of an abstract

37-33  of judgment or of a certificate constituting a lien for tax

37-34  owed,

37-35  give a notice of the delinquency and a demand to transmit

37-36  personally or by registered or certified mail to any person,

37-37  including, without limitation, any officer or department of this state

37-38  or any political subdivision or agency of this state, who has in his

37-39  possession or under his control any credits or other personal

37-40  property belonging to the delinquent, or owing any debts to the

37-41  delinquent or person against whom a determination has been made

37-42  which remains unpaid, or owing any debts to the delinquent or that

37-43  person. In the case of any state officer, department or agency, the

37-44  notice must be given to the officer, department or agency before

 

38-1  the Department presents the claim of the delinquent taxpayer to the

38-2  State Controller.

38-3      2.  A state officer, department or agency which receives such a

38-4  notice may satisfy any debt owed to it by that person before it

38-5  honors the notice of the Department.

38-6      3.  After receiving the demand to transmit, the person notified

38-7  by the demand may not transfer or otherwise dispose of the credits,

38-8  other personal property, or debts in his possession or under his

38-9  control at the time he received the notice until the Department

38-10  consents to a transfer or other disposition.

38-11     4.  Every person notified by a demand to transmit shall, within

38-12  10 days after receipt of the demand to transmit, inform the

38-13  Department of[,] and transmit to the Department all such credits,

38-14  other personal property[,] or debts in his possession, under his

38-15  control or owing by him within the time and in the manner

38-16  requested by the Department. Except as otherwise provided in

38-17  subsection 5, no further notice is required to be served to that

38-18  person.

38-19     5.  If the property of the delinquent taxpayer consists of a series

38-20  of payments owed to him, the person who owes or controls the

38-21  payments shall transmit the payments to the Department until

38-22  otherwise notified by the Department. If the debt of the delinquent

38-23  taxpayer is not paid within 1 year after the Department issued the

38-24  original demand to transmit, the Department shall issue another

38-25  demand to transmit to the person responsible for making the

38-26  payments informing him to continue to transmit payments to

38-27  the Department or that his duty to transmit the payments to the

38-28  Department has ceased.

38-29     6.  If the notice of the delinquency seeks to prevent the transfer

38-30  or other disposition of a deposit in a bank or credit union or other

38-31  credits or personal property in the possession or under the control of

38-32  a bank, credit union or other depository institution, the notice must

38-33  be delivered or mailed to any branch or office of the bank, credit

38-34  union or other depository institution at which the deposit is carried

38-35  or at which the credits or personal property is held.

38-36     7.  If any person notified by the notice of the delinquency

38-37  makes any transfer or other disposition of the property or debts

38-38  required to be withheld or transmitted, to the extent of the value of

38-39  the property or the amount of the debts thus transferred or paid, he is

38-40  liable to the State for any indebtedness due pursuant to this chapter,

38-41  or chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A

38-42  of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections

38-43  2 to 38, inclusive, or 40 to 63, inclusive, of this act from the person

38-44  with respect to whose obligation the notice was given if solely by

38-45  reason of the transfer or other disposition the State is unable to

39-1  recover the indebtedness of the person with respect to whose

39-2  obligation the notice was given.

39-3      Sec. 118.  NRS 360.510 is hereby amended to read as follows:

39-4      360.510  1.  If any person is delinquent in the payment of any

39-5  tax or fee administered by the Department or if a determination has

39-6  been made against him which remains unpaid, the Department may:

39-7      (a) Not later than 3 years after the payment became delinquent

39-8  or the determination became final; or

39-9      (b) Not later than 6 years after the last recording of an abstract

39-10  of judgment or of a certificate constituting a lien for tax

39-11  owed,

39-12  give a notice of the delinquency and a demand to transmit

39-13  personally or by registered or certified mail to any person,

39-14  including, without limitation, any officer or department of this state

39-15  or any political subdivision or agency of this state, who has in his

39-16  possession or under his control any credits or other personal

39-17  property belonging to the delinquent, or owing any debts to the

39-18  delinquent or person against whom a determination has been made

39-19  which remains unpaid, or owing any debts to the delinquent or that

39-20  person. In the case of any state officer, department or agency, the

39-21  notice must be given to the officer, department or agency before

39-22  the Department presents the claim of the delinquent taxpayer to the

39-23  State Controller.

39-24     2.  A state officer, department or agency which receives such a

39-25  notice may satisfy any debt owed to it by that person before it

39-26  honors the notice of the Department.

39-27     3.  After receiving the demand to transmit, the person notified

39-28  by the demand may not transfer or otherwise dispose of the credits,

39-29  other personal property, or debts in his possession or under his

39-30  control at the time he received the notice until the Department

39-31  consents to a transfer or other disposition.

39-32     4.  Every person notified by a demand to transmit shall, within

39-33  10 days after receipt of the demand to transmit, inform the

39-34  Department of and transmit to the Department all such credits, other

39-35  personal property or debts in his possession, under his control or

39-36  owing by him within the time and in the manner requested by the

39-37  Department. Except as otherwise provided in subsection 5, no

39-38  further notice is required to be served to that person.

39-39     5.  If the property of the delinquent taxpayer consists of a series

39-40  of payments owed to him, the person who owes or controls the

39-41  payments shall transmit the payments to the Department until

39-42  otherwise notified by the Department. If the debt of the delinquent

39-43  taxpayer is not paid within 1 year after the Department issued the

39-44  original demand to transmit, the Department shall issue another

39-45  demand to transmit to the person responsible for making the

40-1  payments informing him to continue to transmit payments to

40-2  the Department or that his duty to transmit the payments to the

40-3  Department has ceased.

40-4      6.  If the notice of the delinquency seeks to prevent the transfer

40-5  or other disposition of a deposit in a bank or credit union or other

40-6  credits or personal property in the possession or under the control of

40-7  a bank, credit union or other depository institution, the notice must

40-8  be delivered or mailed to any branch or office of the bank, credit

40-9  union or other depository institution at which the deposit is carried

40-10  or at which the credits or personal property is held.

40-11     7.  If any person notified by the notice of the delinquency

40-12  makes any transfer or other disposition of the property or debts

40-13  required to be withheld or transmitted, to the extent of the value of

40-14  the property or the amount of the debts thus transferred or paid, he is

40-15  liable to the State for any indebtedness due pursuant to this chapter,

40-16  or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or

40-17  444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or

40-18  sections 2 to 38, inclusive, or 40 to 63, inclusive, of this act from the

40-19  person with respect to whose obligation the notice was given if

40-20  solely by reason of the transfer or other disposition the State is

40-21  unable to recover the indebtedness of the person with respect to

40-22  whose obligation the notice was given.

40-23     Sec. 119.  NRS 360.750 is hereby amended to read as follows:

40-24     360.750  1.  A person who intends to locate or expand a

40-25  business in this state may apply to the Commission on Economic

40-26  Development for a partial abatement of one or more of the taxes

40-27  imposed on the new or expanded business pursuant to chapter 361[,

40-28  364A] or 374 of NRS.

40-29     2.  The Commission on Economic Development shall approve

40-30  an application for a partial abatement if the Commission makes the

40-31  following determinations:

40-32     (a) The business is consistent with:

40-33         (1) The State Plan for Industrial Development and

40-34  Diversification that is developed by the Commission pursuant to

40-35  NRS 231.067; and

40-36         (2) Any guidelines adopted pursuant to the State Plan.

40-37     (b) The applicant has executed an agreement with the

40-38  Commission which states that the business will, after the date on

40-39  which a certificate of eligibility for the abatement is issued pursuant

40-40  to subsection 5, continue in operation in this state for a period

40-41  specified by the Commission, which must be at least 5 years, and

40-42  will continue to meet the eligibility requirements set forth in this

40-43  subsection. The agreement must bind the successors in interest of

40-44  the business for the specified period.

41-1      (c) The business is registered pursuant to the laws of this state or

41-2  the applicant commits to obtain a valid business license and all other

41-3  permits required by the county, city or town in which the business

41-4  operates.

41-5      (d) Except as otherwise provided in NRS 361.0687, if the

41-6  business is a new business in a county whose population is 100,000

41-7  or more or a city whose population is 60,000 or more, the business

41-8  meets at least two of the following requirements:

41-9          (1) The business will have 75 or more full-time employees

41-10  on the payroll of the business by the fourth quarter that it is in

41-11  operation.

41-12         (2) Establishing the business will require the business to

41-13  make a capital investment of at least $1,000,000 in this state.

41-14         (3) The average hourly wage that will be paid by the new

41-15  business to its employees in this state is at least 100 percent of the

41-16  average statewide hourly wage as established by the Employment

41-17  Security Division of the Department of Employment, Training and

41-18  Rehabilitation on July 1 of each fiscal year and:

41-19             (I) The business will provide a health insurance plan for

41-20  all employees that includes an option for health insurance coverage

41-21  for dependents of the employees; and

41-22             (II) The cost to the business for the benefits the business

41-23  provides to its employees in this state will meet the minimum

41-24  requirements for benefits established by the Commission by

41-25  regulation pursuant to subsection 9.

41-26     (e) Except as otherwise provided in NRS 361.0687, if the

41-27  business is a new business in a county whose population is less than

41-28  100,000 or a city whose population is less than 60,000, the business

41-29  meets at least two of the following requirements:

41-30         (1) The business will have 25 or more full-time employees

41-31  on the payroll of the business by the fourth quarter that it is in

41-32  operation.

41-33         (2) Establishing the business will require the business to

41-34  make a capital investment of at least $250,000 in this state.

41-35         (3) The average hourly wage that will be paid by the new

41-36  business to its employees in this state is at least 100 percent of the

41-37  average statewide hourly wage as established by the Employment

41-38  Security Division of the Department of Employment, Training and

41-39  Rehabilitation on July 1 of each fiscal year and:

41-40             (I) The business will provide a health insurance plan for

41-41  all employees that includes an option for health insurance coverage

41-42  for dependents of the employees; and

41-43             (II) The cost to the business for the benefits the business

41-44  provides to its employees in this state will meet the minimum

42-1  requirements for benefits established by the Commission by

42-2  regulation pursuant to subsection 9.

42-3      (f) If the business is an existing business, the business meets at

42-4  least two of the following requirements:

42-5          (1) The business will increase the number of employees on

42-6  its payroll by 10 percent more than it employed in the immediately

42-7  preceding fiscal year or by six employees, whichever is greater.

42-8          (2) The business will expand by making a capital investment

42-9  in this state in an amount equal to at least 20 percent of the value of

42-10  the tangible property possessed by the business in the immediately

42-11  preceding fiscal year. The determination of the value of the tangible

42-12  property possessed by the business in the immediately preceding

42-13  fiscal year must be made by the:

42-14             (I) County assessor of the county in which the business

42-15  will expand, if the business is locally assessed; or

42-16             (II) Department, if the business is centrally assessed.

42-17         (3) The average hourly wage that will be paid by the existing

42-18  business to its new employees in this state is at least 100 percent of

42-19  the average statewide hourly wage as established by the

42-20  Employment Security Division of the Department of Employment,

42-21  Training and Rehabilitation on July 1 of each fiscal year and:

42-22             (I) The business will provide a health insurance plan for

42-23  all new employees that includes an option for health insurance

42-24  coverage for dependents of the employees; and

42-25             (II) The cost to the business for the benefits the business

42-26  provides to its new employees in this state will meet the minimum

42-27  requirements for benefits established by the Commission by

42-28  regulation pursuant to subsection 9.

42-29     3.  Notwithstanding the provisions of subsection 2, the

42-30  Commission on Economic Development may:

42-31     (a) Approve an application for a partial abatement by a business

42-32  that does not meet the requirements set forth in paragraph (d), (e) or

42-33  (f) of subsection 2;

42-34     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

42-35  subsection 2 more stringent; or

42-36     (c) Add additional requirements that a business must meet to

42-37  qualify for a partial abatement,

42-38  if the Commission determines that such action is necessary.

42-39     4.  If a person submits an application to the Commission on

42-40  Economic Development pursuant to subsection 1, the Commission

42-41  shall provide notice to the governing body of the county and the city

42-42  or town, if any, in which the person intends to locate or expand a

42-43  business. The notice required pursuant to this subsection must set

42-44  forth the date, time and location of the hearing at which the

42-45  Commission will consider the application.

43-1      5.  If the Commission on Economic Development approves an

43-2  application for a partial abatement, the Commission shall

43-3  immediately forward a certificate of eligibility for the abatement to:

43-4      (a) The Department;

43-5      (b) The Nevada Tax Commission; and

43-6      (c) If the partial abatement is from the property tax imposed

43-7  pursuant to chapter 361 of NRS, the county treasurer.

43-8      6.  An applicant for a partial abatement pursuant to this section

43-9  or an existing business whose partial abatement is in effect shall,

43-10  upon the request of the Executive Director of the Commission on

43-11  Economic Development, furnish the Executive Director with copies

43-12  of all records necessary to verify that the applicant meets the

43-13  requirements of subsection 2.

43-14     7.  If a business whose partial abatement has been approved

43-15  pursuant to this section and is in effect ceases:

43-16     (a) To meet the requirements set forth in subsection 2; or

43-17     (b) Operation before the time specified in the agreement

43-18  described in paragraph (b) of subsection 2,

43-19  the business shall repay to the Department or, if the partial

43-20  abatement was from the property tax imposed pursuant to chapter

43-21  361 of NRS, to the county treasurer, the amount of the exemption

43-22  that was allowed pursuant to this section before the failure of the

43-23  business to comply unless the Nevada Tax Commission determines

43-24  that the business has substantially complied with the requirements of

43-25  this section. Except as otherwise provided in NRS 360.232 and

43-26  360.320, the business shall, in addition to the amount of the

43-27  exemption required to be paid pursuant to this subsection, pay

43-28  interest on the amount due at the rate most recently established

43-29  pursuant to NRS 99.040 for each month, or portion thereof, from the

43-30  last day of the month following the period for which the payment

43-31  would have been made had the partial abatement not been approved

43-32  until the date of payment of the tax.

43-33     8.  A county treasurer:

43-34     (a) Shall deposit any money that he receives pursuant to

43-35  subsection 7 in one or more of the funds established by a local

43-36  government of the county pursuant to NRS 354.6113 or 354.6115;

43-37  and

43-38     (b) May use the money deposited pursuant to paragraph (a) only

43-39  for the purposes authorized by NRS 354.6113 and 354.6115.

43-40     9.  The Commission on Economic Development:

43-41     (a) Shall adopt regulations relating to:

43-42         (1) The minimum level of benefits that a business must

43-43  provide to its employees if the business is going to use benefits paid

43-44  to employees as a basis to qualify for a partial abatement; and

44-1          (2) The notice that must be provided pursuant to

44-2  subsection 4.

44-3      (b) May adopt such other regulations as the Commission on

44-4  Economic Development determines to be necessary to carry out the

44-5  provisions of this section.

44-6      10.  The Nevada Tax Commission:

44-7      (a) Shall adopt regulations regarding:

44-8          (1) The capital investment that a new business must make to

44-9  meet the requirement set forth in paragraph (d) or (e) of subsection

44-10  2; and

44-11         (2) Any security that a business is required to post to qualify

44-12  for a partial abatement pursuant to this section.

44-13     (b) May adopt such other regulations as the Nevada Tax

44-14  Commission determines to be necessary to carry out the provisions

44-15  of this section.

44-16     11.  An applicant for an abatement who is aggrieved by a final

44-17  decision of the Commission on Economic Development may

44-18  petition for judicial review in the manner provided in chapter 233B

44-19  of NRS.

44-20     Sec. 120.  NRS 364A.020 is hereby amended to read as

44-21  follows:

44-22     364A.020  1.  “Business” includes:

44-23     (a) A corporation, partnership, proprietorship, limited-liability

44-24  company, business association , joint venture, limited-liability

44-25  partnership, business trust and their equivalents organized under

44-26  the laws of this state or another jurisdiction and any other [similar]

44-27  organization that conducts an activity for profit;

44-28     (b) The activities of a natural person which are deemed to be a

44-29  business pursuant to NRS 364A.120; and

44-30     (c) A trade show or convention held in this state in which a

44-31  business described in paragraph (a) or (b) takes part, or which a

44-32  person who conducts such a business attends, for a purpose related

44-33  to the conduct of the business.

44-34     2.  [The term includes an independent contractor.

44-35     3.] The term does not include:

44-36     (a) A nonprofit religious, charitable, fraternal or other

44-37  organization that qualifies as a tax-exempt organization pursuant to

44-38  26 U.S.C. § 501(c);

44-39     (b) A governmental entity; [or]

44-40     (c) A person who operates a business from his home and earns

44-41  from that business not more than 66 2/3 percent of the average

44-42  annual wage, as computed for the preceding calendar year

44-43  pursuant to chapter 612 of NRS and rounded to the nearest

44-44  hundred dollars; or

45-1      (d) A business that creates or produces motion pictures. As used

45-2  in this paragraph, “motion pictures” has the meaning ascribed to it

45-3  in NRS 231.020.

45-4      Sec. 121.  NRS 364A.120 is hereby amended to read as

45-5  follows:

45-6      364A.120  The activity or activities conducted by a natural

45-7  person shall be deemed to be a business that is subject to the

45-8  provisions of this chapter if the person files with the Internal

45-9  Revenue Service a Schedule C (Form 1040), Profit or Loss from

45-10  Business Form, or its equivalent or successor form, a Schedule E

45-11  (Form 1040), Supplemental Income and Loss Form, or its

45-12  equivalent or successor form, or a Schedule F (Form 1040), Farm

45-13  Income and Expenses Form, or its equivalent or successor form, for

45-14  the activity or activities.

45-15     Sec. 122.  NRS 364A.130 is hereby amended to read as

45-16  follows:

45-17     364A.130  1.  Except as otherwise provided in subsection [6,]

45-18  8, a person shall not conduct a business in this state unless he has a

45-19  business license issued by the Department.

45-20     2.  [The] An application for a business license must:

45-21     (a) Be made upon a form prescribed by the Department;

45-22     (b) Set forth the name under which the applicant transacts or

45-23  intends to transact business and the location of his place or places of

45-24  business;

45-25     (c) Declare the estimated number of employees for the previous

45-26  calendar quarter;

45-27     (d) Be accompanied by a fee of [$25;] $100; and

45-28     (e) Include any other information that the Department deems

45-29  necessary.

45-30     3.  The application must be signed by:

45-31     (a) The owner, if the business is owned by a natural person;

45-32     (b) A member or partner, if the business is owned by an

45-33  association or partnership; or

45-34     (c) An officer or some other person specifically authorized to

45-35  sign the application, if the business is owned by a corporation.

45-36     4.  If the application is signed pursuant to paragraph (c) of

45-37  subsection 3, written evidence of the signer’s authority must be

45-38  attached to the application.

45-39     5.  A person who has been issued a business license by the

45-40  Department shall submit a fee of $100 to the Department on or

45-41  before the last day of the month in which the anniversary date of

45-42  issuance of the business license occurs in each year, unless the

45-43  person submits a written statement to the Department, at least 10

45-44  days before the anniversary date, indicating that the person will

45-45  not be conducting business in this state after the anniversary date.

46-1      6.  The business license required to be obtained pursuant to

46-2  this section is in addition to any license to conduct business that

46-3  must be obtained from the local jurisdiction in which the business

46-4  is being conducted.

46-5      7.  For the purposes of this chapter, a person shall be deemed to

46-6  conduct a business in this state if a business for which the person is

46-7  responsible:

46-8      (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

46-9  title 7 of NRS[;] , other than a business organized pursuant to

46-10  chapter 82 or 84 of NRS;

46-11     (b) Has an office or other base of operations in this state; or

46-12     (c) Pays wages or other remuneration to a natural person who

46-13  performs in this state any of the duties for which he is paid.

46-14     [6.] 8.  A person who takes part in a trade show or convention

46-15  held in this state for a purpose related to the conduct of a business is

46-16  not required to obtain a business license specifically for that event.

46-17     Sec. 123.  Chapter 375 of NRS is hereby amended by adding

46-18  thereto the provisions set forth as sections 124 and 125 of this act.

46-19     Sec. 124.  1.  In addition to all other taxes imposed on

46-20  transfers of real property, a tax, at the rate of $1.30 on each $500

46-21  of value or fraction thereof, is hereby imposed on each deed by

46-22  which any lands, tenements or other realty is granted, assigned,

46-23  transferred or otherwise conveyed to, or vested in, another person,

46-24  if the consideration or value of the interest or property conveyed

46-25  exceeds $100.

46-26     2.  The amount of the tax must be computed on the basis of

46-27  the value of the transferred property as declared pursuant to

46-28  NRS 375.060.

46-29     3.  The county recorder of each county shall collect the tax in

46-30  the manner provided in NRS 375.030, except that the amount

46-31  collected must be transmitted to the State Controller for deposit in

46-32  the State General Fund within 30 days after the end of the

46-33  calendar quarter during which the tax was collected.

46-34     4.  The county recorder of a county:

46-35     (a) Whose population is 100,000 or more may deduct and

46-36  withhold from the taxes collected 0.2 percent of those taxes to

46-37  reimburse the county for the cost of collecting the tax.

46-38     (b) Whose population is less than 100,000 may deduct and

46-39  withhold from the taxes collected 1 percent of those taxes to

46-40  reimburse the county for the cost of collecting the tax.

46-41     Sec. 125.  1.  The Department shall, to ensure that the tax

46-42  imposed by section 124 of this act is collected fairly and equitably

46-43  in all counties, coordinate the collection and administration of

46-44  that tax. For this purpose, the Department may conduct such

47-1  audits of the records of the various counties as are necessary to

47-2  carry out the provisions of section 124 of this act.

47-3      2.  When requested, the Department shall render assistance to

47-4  the county recorder of a county whose population is less than

47-5  30,000 relating to the imposition and collection of the tax imposed

47-6  by section 124 of this act.

47-7      3.  The Department is not entitled to receive any fee for

47-8  rendering any assistance pursuant to subsection 2.

47-9      Sec. 126.  NRS 375.018 is hereby amended to read as follows:

47-10     375.018  With regard to the administration of [the real property

47-11  transfer tax,] any tax imposed by this chapter, the county recorder

47-12  shall apply the following principles:

47-13     1.  Forms, instructions and regulations governing the

47-14  computation of the amount of tax due must be brief and easily

47-15  understood.

47-16     2.  In cases where another authority, such as the United States

47-17  or this state, also imposes a tax upon the same property or revenue,

47-18  the mechanism for collecting the tax imposed by the county must be

47-19  as nearly compatible with the collection of the other taxes as is

47-20  feasible.

47-21     3.  Unless a change is made necessary by statute or to preserve

47-22  compatibility with a tax imposed by another authority, the forms,

47-23  instructions and regulations must remain the same from year to year,

47-24  to make the taxpayer’s liability as predictable as is feasible.

47-25     4.  Exemptions or waivers, where permitted by statute, must be

47-26  granted:

47-27     (a) Equitably among eligible taxpayers; and

47-28     (b) As sparingly as is consistent with the legislative intent, to

47-29  retain the broadest feasible base for the tax.

47-30     Sec. 127.  NRS 375.030 is hereby amended to read as follows:

47-31     375.030  1.  If any deed evidencing a transfer of title subject to

47-32  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

47-33  is offered for recordation, the county recorder shall compute the

47-34  amount of the tax due and shall collect that amount before

47-35  acceptance of the deed for recordation.

47-36     2.  The buyer and seller are jointly and severally liable for the

47-37  payment of the taxes imposed by NRS 375.020 [and 375.025] and

47-38  any penalties and interest imposed pursuant to subsection 3. The

47-39  escrow holder is not liable for the payment of the taxes imposed by

47-40  NRS 375.020 [and 375.025] or any penalties or interest imposed

47-41  pursuant to subsection 3.

47-42     3.  If , after recordation of the deed, the county recorder

47-43  disallows an exemption that was claimed at the time the deed was

47-44  recorded or through audit or otherwise determines that an additional

47-45  amount of tax is due, the county recorder shall promptly notify the

48-1  person who requested the recording of the deed and the buyer and

48-2  seller of the additional amount of tax due. If the additional amount

48-3  of tax is not paid within 30 days after the date the buyer and seller

48-4  are notified, the county recorder shall impose a penalty of 10

48-5  percent of the additional amount due in addition to interest at the

48-6  rate of 1 percent per month, or portion thereof, of the additional

48-7  amount due calculated from the date of the original recordation of

48-8  the deed on which the additional amount is due through the date on

48-9  which the additional amount due, penalty and interest are paid to the

48-10  county recorder.

48-11     4.  This section does not prohibit a buyer and seller from

48-12  agreeing by contract or otherwise that one party or the other will be

48-13  responsible for the payment of the tax due pursuant to this chapter,

48-14  but such an agreement does not affect the ability of the county

48-15  recorder to collect the tax and any penalties and interest from either

48-16  the buyer or the seller.

48-17     Sec. 128.  NRS 375.030 is hereby amended to read as follows:

48-18     375.030  1.  If any deed evidencing a transfer of title subject to

48-19  the tax imposed by NRS 375.020 and section 124 of this act is

48-20  offered for recordation, the county recorder shall compute the

48-21  amount of the tax due and shall collect that amount before

48-22  acceptance of the deed for recordation.

48-23     2.  The buyer and seller are jointly and severally liable for the

48-24  payment of the taxes imposed by NRS 375.020 and section 124 of

48-25  this act and any penalties and interest imposed pursuant to

48-26  subsection 3. The escrow holder is not liable for the payment of the

48-27  taxes imposed by NRS 375.020 and section 124 of this act or any

48-28  penalties or interest imposed pursuant to subsection 3.

48-29     3.  If, after recordation of the deed, the county recorder

48-30  disallows an exemption that was claimed at the time the deed was

48-31  recorded or through audit or otherwise determines that an additional

48-32  amount of tax is due, the county recorder shall promptly notify the

48-33  person who requested the recording of the deed and the buyer and

48-34  seller of the additional amount of tax due. If the additional amount

48-35  of tax is not paid within 30 days after the date the buyer and seller

48-36  are notified, the county recorder shall impose a penalty of 10

48-37  percent of the additional amount due in addition to interest at the

48-38  rate of 1 percent per month, or portion thereof, of the additional

48-39  amount due calculated from the date of the original recordation of

48-40  the deed on which the additional amount is due through the date on

48-41  which the additional amount due, penalty and interest are paid to the

48-42  county recorder.

48-43     4.  This section does not prohibit a buyer and seller from

48-44  agreeing by contract or otherwise that one party or the other will be

48-45  responsible for the payment of the tax due pursuant to this chapter,

49-1  but such an agreement does not affect the ability of the county

49-2  recorder to collect the tax and any penalties and interest from either

49-3  the buyer or the seller.

49-4      Sec. 129.  NRS 375.070 is hereby amended to read as follows:

49-5      375.070  1.  The county recorder shall transmit the proceeds of

49-6  the [real property transfer] tax imposed by NRS 375.020 at the end

49-7  of each quarter in the following manner:

49-8      (a) An amount equal to that portion of the proceeds which is

49-9  equivalent to 10 cents for each $500 of value or fraction thereof

49-10  must be transmitted to the State Controller who shall deposit that

49-11  amount in the Account for Low-Income Housing created pursuant to

49-12  NRS 319.500.

49-13     (b) In a county whose population is more than 400,000, an

49-14  amount equal to that portion of the proceeds which is equivalent to

49-15  60 cents for each $500 of value or fraction thereof must be

49-16  transmitted to the county treasurer for deposit in the county school

49-17  district’s fund for capital projects established pursuant to NRS

49-18  387.328, to be held and expended in the same manner as other

49-19  money deposited in that fund.

49-20     (c) The remaining proceeds must be transmitted to the State

49-21  Controller for deposit in the Local Government Tax Distribution

49-22  Account created by NRS 360.660 for credit to the respective

49-23  accounts of Carson City and each county.

49-24     2.  In addition to any other authorized use of the proceeds it

49-25  receives pursuant to subsection 1, a county or city may use the

49-26  proceeds to pay expenses related to or incurred for the development

49-27  of affordable housing for families whose income does not exceed 80

49-28  percent of the median income for families residing in the same

49-29  county, as that percentage is defined by the United States

49-30  Department of Housing and Urban Development. A county or city

49-31  that uses the proceeds in that manner must give priority to the

49-32  development of affordable housing for persons who are disabled or

49-33  elderly.

49-34     3.  The expenses authorized by subsection 2 include, but are not

49-35  limited to:

49-36     (a) The costs to acquire land and developmental rights;

49-37     (b) Related predevelopment expenses;

49-38     (c) The costs to develop the land, including the payment of

49-39  related rebates;

49-40     (d) Contributions toward down payments made for the purchase

49-41  of affordable housing; and

49-42     (e) The creation of related trust funds.

49-43     Sec. 130.  NRS 375.090 is hereby amended to read as follows:

49-44     375.090  The tax imposed by NRS 375.020 [and 375.025] does

49-45  not apply to:

50-1      1.  A mere change in identity, form or place of organization,

50-2  such as a transfer between a corporation and its parent corporation, a

50-3  subsidiary or an affiliated corporation if the affiliated corporation

50-4  has identical common ownership.

50-5      2.  A transfer of title to the United States, any territory or state

50-6  or any agency, department, instrumentality or political subdivision

50-7  thereof.

50-8      3.  A transfer of title recognizing the true status of ownership of

50-9  the real property.

50-10     4.  A transfer of title without consideration from one joint

50-11  tenant or tenant in common to one or more remaining joint tenants

50-12  or tenants in common.

50-13     5.  A transfer of title to community property without

50-14  consideration when held in the name of one spouse to both spouses

50-15  as joint tenants or tenants in common, or as community property.

50-16     6.  A transfer of title between spouses, including gifts.

50-17     7.  A transfer of title between spouses to effect a property

50-18  settlement agreement or between former spouses in compliance with

50-19  a decree of divorce.

50-20     8.  A transfer of title to or from a trust, if the transfer is made

50-21  without consideration, and is made to or from:

50-22     (a) The trustor of the trust;

50-23     (b) The trustor’s legal representative; or

50-24     (c) A person related to the trustor in the first degree of

50-25  consanguinity.

50-26  As used in this subsection, “legal representative” has the meaning

50-27  ascribed to it in NRS 167.020.

50-28     9.  Transfers, assignments or conveyances of unpatented mines

50-29  or mining claims.

50-30     10.  A transfer, assignment or other conveyance of real property

50-31  to a corporation or other business organization if the person

50-32  conveying the property owns 100 percent of the corporation or

50-33  organization to which the conveyance is made.

50-34     11.  A transfer, assignment or other conveyance of real property

50-35  if the owner of the property is related to the person to whom it is

50-36  conveyed within the first degree of consanguinity.

50-37     12.  The making, delivery or filing of conveyances of real

50-38  property to make effective any plan of reorganization or adjustment:

50-39     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

50-40  §§ 101 et seq.;

50-41     (b) Approved in an equity receivership proceeding involving a

50-42  railroad, as defined in the Bankruptcy Act; or

50-43     (c) Approved in an equity receivership proceeding involving a

50-44  corporation, as defined in the Bankruptcy Act,

51-1  if the making, delivery or filing of instruments of transfer or

51-2  conveyance occurs within 5 years after the date of the confirmation,

51-3  approval or change.

51-4      13.  The making or delivery of conveyances of real property to

51-5  make effective any order of the Securities and Exchange

51-6  Commission if:

51-7      (a) The order of the Securities and Exchange Commission in

51-8  obedience to which the transfer or conveyance is made recites that

51-9  the transfer or conveyance is necessary or appropriate to effectuate

51-10  the provisions of section 11 of the Public Utility Holding Company

51-11  Act of 1935, 15 U.S.C. § 79k;

51-12     (b) The order specifies and itemizes the property which is

51-13  ordered to be transferred or conveyed; and

51-14     (c) The transfer or conveyance is made in obedience to the

51-15  order.

51-16     14.  A transfer to an educational foundation. As used in this

51-17  subsection, “educational foundation” has the meaning ascribed to it

51-18  in subsection 3 of NRS 388.750.

51-19     15.  A transfer to a university foundation. As used in this

51-20  subsection, “university foundation” has the meaning ascribed to it in

51-21  subsection 3 of NRS 396.405.

51-22     16.  A transfer, assignment or other conveyance of real property

51-23  to a corporation sole from another corporation sole. As used in this

51-24  subsection, “corporation sole” means a corporation which is

51-25  organized pursuant to the provisions of chapter 84 of NRS.

51-26     Sec. 131.  NRS 375.090 is hereby amended to read as follows:

51-27     375.090  The [tax] taxes imposed by NRS 375.020 [does] and

51-28  section 124 this act do not apply to:

51-29     1.  A mere change in [identity, form or place of organization,

51-30  such as a transfer between a corporation and its parent corporation, a

51-31  subsidiary or an affiliated corporation if the affiliated corporation

51-32  has identical common ownership.] the name of the owner of the

51-33  property without a change in the ownership interest of the

51-34  property.

51-35     2.  A transfer of title to the United States, any territory or state

51-36  or any agency, department, instrumentality or political subdivision

51-37  thereof.

51-38     3.  A transfer of title recognizing the true status of ownership of

51-39  the real property.

51-40     4.  A transfer of title without consideration from one joint

51-41  tenant or tenant in common to one or more remaining joint tenants

51-42  or tenants in common.

51-43     5.  [A transfer of title to community property without

51-44  consideration when held in the name of one spouse to both spouses

51-45  as joint tenants or tenants in common, or as community property.

52-1      6.] A transfer of title between spouses, including gifts [.

52-2      7.  A transfer of title between spouses] , or to effect a property

52-3  settlement agreement or between former spouses in compliance with

52-4  a decree of divorce.

52-5      [8.] 6.  A transfer of title to or from a trust [, if the transfer is

52-6  made] without consideration [, and is made to or from:

52-7      (a) The trustor of the trust;

52-8      (b) The trustor’s legal representative; or

52-9      (c) A person related to the trustor in the first degree of

52-10  consanguinity.

52-11  As used in this subsection, “legal representative” has the meaning

52-12  ascribed to it in NRS 167.020.

52-13     9.] if a certificate of trust is presented at the time of transfer.

52-14     7.  Transfers, assignments or conveyances of unpatented mines

52-15  or mining claims.

52-16     [10.  A transfer, assignment or other conveyance of real

52-17  property to a corporation or other business organization if the person

52-18  conveying the property owns 100 percent of the corporation or

52-19  organization to which the conveyance is made.

52-20     11.] 8.  A transfer, assignment or other conveyance of real

52-21  property if the owner of the property is related to the person to

52-22  whom it is conveyed within the first degree of consanguinity.

52-23     [12.] 9.  The making, delivery or filing of conveyances of real

52-24  property to make effective any plan of reorganization or adjustment:

52-25     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

52-26  §§ 101 et seq.;

52-27     (b) Approved in an equity receivership proceeding involving a

52-28  railroad, as defined in the Bankruptcy Act; or

52-29     (c) Approved in an equity receivership proceeding involving a

52-30  corporation, as defined in the Bankruptcy Act,

52-31  if the making, delivery or filing of instruments of transfer or

52-32  conveyance occurs within 5 years after the date of the confirmation,

52-33  approval or change.

52-34     [13.] 10.  The making or delivery of conveyances of real

52-35  property to make effective any order of the Securities and Exchange

52-36  Commission if:

52-37     (a) The order of the Securities and Exchange Commission in

52-38  obedience to which the transfer or conveyance is made recites that

52-39  the transfer or conveyance is necessary or appropriate to effectuate

52-40  the provisions of section 11 of the Public Utility Holding Company

52-41  Act of 1935, 15 U.S.C. § 79k;

52-42     (b) The order specifies and itemizes the property which is

52-43  ordered to be transferred or conveyed; and

52-44     (c) The transfer or conveyance is made in obedience to the

52-45  order.

53-1      [14.] 11.  A transfer to an educational foundation. As used in

53-2  this subsection, “educational foundation” has the meaning ascribed

53-3  to it in subsection 3 of NRS 388.750.

53-4      [15.] 12.  A transfer to a university foundation. As used in this

53-5  subsection, “university foundation” has the meaning ascribed to it in

53-6  subsection 3 of NRS 396.405.

53-7      [16.  A transfer, assignment or other conveyance of real

53-8  property to a corporation sole from another corporation sole. As

53-9  used in this subsection, “corporation sole” means a corporation

53-10  which is organized pursuant to the provisions of chapter 84 of

53-11  NRS.]

53-12     Sec. 132.  NRS 375.120 is hereby amended to read as follows:

53-13     375.120  The county recorder shall:

53-14     1.  Conduct and apply audits and other procedures for

53-15  enforcement as uniformly as is feasible.

53-16     2.  Collect [real property transfer] any tax that is due pursuant

53-17  to the provisions of this chapter in an equitable manner[,] so that

53-18  every taxpayer pays the full amount imposed by law.

53-19     Sec. 133.  NRS 375.130 is hereby amended to read as follows:

53-20     375.130  1.  The county recorder may audit all records relating

53-21  to the collection and calculation of [the real property transfer tax.]

53-22  any tax imposed by this chapter. If the county recorder deems it

53-23  necessary to conduct an audit, the audit must be completed within 3

53-24  years after the date of the original recording of the document that

53-25  evidences the transfer of property for which the tax was imposed.

53-26     2.  The county recorder may issue subpoenas to require the

53-27  production of documents necessary for him to determine the amount

53-28  of [real property transfer] the tax due pursuant to this chapter or to

53-29  determine whether a person qualifies for an exemption from taxes

53-30  pursuant to this chapter. The county recorder may have the

53-31  subpoenas served, and upon application of the district attorney, to

53-32  any court of competent jurisdiction, enforced in the manner

53-33  provided by law for the service and enforcement of subpoenas in a

53-34  civil action.

53-35     Sec. 134.  NRS 375.160 is hereby amended to read as follows:

53-36     375.160  1.  If any [real property transfer] tax imposed

53-37  pursuant to this chapter is not paid when due, the county may,

53-38  within 3 years after the date that the tax was due, record a certificate

53-39  in the office of the county recorder which states:

53-40     (a) The amount of the [real property transfer] tax and any

53-41  interest or penalties due;

53-42     (b) The name and address of the person who is liable for the

53-43  amount due as they appear on the records of the county; and

53-44     (c) That the county recorder has complied with all procedures

53-45  required by law for determining the amount due.

54-1      2.  From the time of the recording of the certificate, the amount

54-2  due, including interest and penalties, constitutes:

54-3      (a) A lien upon the real property for which the tax was due if the

54-4  person who owes the tax still owns the property; or

54-5      (b) A demand for payment if the property has been sold or

54-6  otherwise transferred to another person.

54-7      3.  The lien has the effect and priority of a judgment lien and

54-8  continues for 5 years after the time of the recording of the certificate

54-9  unless sooner released or otherwise discharged.

54-10     4.  Within 5 years after the date of recording the certificate or

54-11  within 5 years after the date of the last extension of the lien pursuant

54-12  to this subsection, the lien may be extended by recording a new

54-13  certificate in the office of the county recorder. From the time of

54-14  recording the new certificate, the lien is extended for 5 years, unless

54-15  sooner released or otherwise discharged.

54-16     Sec. 135.  NRS 375.170 is hereby amended to read as follows:

54-17     375.170  1.  If a person is delinquent in the payment of [the

54-18  real property transfer] any tax imposed by this chapter or has not

54-19  paid the amount of a deficiency determination, the county may bring

54-20  an action in a court of this state, a court of any other state or a court

54-21  of the United States that has competent jurisdiction to collect the

54-22  delinquent or deficient amount, penalties and interest. The action:

54-23     (a) May not be brought if the decision that the payment is

54-24  delinquent or that there is a deficiency determination is on appeal to

54-25  a hearing officer pursuant to NRS 375.320.

54-26     (b) Must be brought not later than 3 years after the payment

54-27  became delinquent or the determination became final.

54-28     2.  The district attorney shall prosecute the action. The

54-29  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

54-30  Procedure and Nevada Rules of Appellate Procedure relating to

54-31  service of summons, pleadings, proofs, trials and appeals are

54-32  applicable to the proceedings. In the action, a writ of attachment

54-33  may issue. A bond or affidavit is not required before an attachment

54-34  may be issued.

54-35     3.  In an action, a certificate by the county recorder showing the

54-36  delinquency is prima facie evidence of:

54-37     (a) The determination of the tax or the amount of the tax;

54-38     (b) The delinquency of the amounts; and

54-39     (c) The compliance by the county recorder with all the

54-40  procedures required by law relating to the computation and

54-41  determination of the amounts.

54-42     Sec. 136.  NRS 375.250 is hereby amended to read as follows:

54-43     375.250  1.  The Legislature hereby declares that each

54-44  taxpayer has the right:

55-1      (a) To be treated by officers and employees of the county

55-2  recorder with courtesy, fairness, uniformity, consistency and

55-3  common sense.

55-4      (b) To a prompt response from the county recorder to each

55-5  communication from the taxpayer.

55-6      (c) To provide the minimum documentation and other

55-7  information as may reasonably be required by the county recorder to

55-8  carry out his duties.

55-9      (d) To be notified, in writing, by the county recorder whenever

55-10  an officer or employee of the county recorder determines that the

55-11  taxpayer is entitled to an exemption or has been taxed more than is

55-12  required pursuant to this chapter.

55-13     (e) To written instructions indicating how the taxpayer may

55-14  petition for a refund for overpayment of [real property transfer] any

55-15  tax, interest or penalties.

55-16     (f) To recover an overpayment of [real property transfer] any tax

55-17  promptly upon the final determination of such an overpayment.

55-18     (g) To obtain specific advice from the county recorder

55-19  concerning [real property transfer] any tax.

55-20     (h) In any meeting with the county recorder, including an audit,

55-21  conference, interview or hearing:

55-22         (1) To an explanation by an officer, agent or employee of the

55-23  county recorder that describes the procedures to be followed and the

55-24  rights of the taxpayer thereunder;

55-25         (2) To be represented by himself or anyone who is otherwise

55-26  authorized by law to represent him before the county recorder;

55-27         (3) To make an audio recording using the taxpayer’s

55-28  equipment and at the taxpayer’s expense; and

55-29         (4) To receive a copy of any document or audio recording

55-30  made by or in the possession of the county recorder relating to the

55-31  determination or collection of any tax for which the taxpayer is

55-32  assessed pursuant to this chapter, upon payment of the actual cost to

55-33  the county recorder of making the copy.

55-34     (i) To a full explanation of the authority of the county recorder

55-35  to collect the [real property transfer] tax or to collect a delinquent

55-36  [real property transfer] tax, including, without limitation, the

55-37  procedures and notices for review and appeal that are required for

55-38  the protection of the taxpayer. An explanation which meets the

55-39  requirements of this section must also be included with each notice

55-40  to a taxpayer that an audit will be conducted by the county.

55-41     (j) To the immediate release of any lien which the county

55-42  recorder has placed on real property for the nonpayment of [the real

55-43  property transfer] a tax when:

55-44         (1) The tax is paid;

55-45         (2) The period of limitation for collecting the tax expires;

56-1          (3) The lien is the result of an error by the county recorder;

56-2          (4) The county recorder determines that the taxes, interest

56-3  and penalties are secured sufficiently by a lien on other real

56-4  property;

56-5          (5) The release or subordination of the lien will not

56-6  jeopardize the collection of the taxes, interest and penalties; or

56-7          (6) The release of the lien will facilitate the collection of the

56-8  taxes, interest and penalties.

56-9      (k) To be free from harassment and intimidation by an officer or

56-10  employee of the county recorder for any reason.

56-11     2.  The provisions of this chapter governing the administration

56-12  and collection of taxes by the county recorder must not be construed

56-13  in such a manner as to interfere or conflict with the provisions of

56-14  this section or any applicable regulations.

56-15     3.  The provisions of this section apply to the administration

56-16  and collection of taxes pursuant to this chapter.

56-17     Sec. 137.  NRS 375.270 is hereby amended to read as follows:

56-18     375.270  The county recorder shall provide each taxpayer who

56-19  it determines may be liable for taxes pursuant to this chapter with

56-20  simplified written instructions concerning the rights and

56-21  responsibilities of the taxpayer, including the:

56-22     1.  Keeping of records sufficient for audit purposes;

56-23     2.  Procedures for paying [the real property transfer tax;] any

56-24  taxes that are due; and

56-25     3.  Procedures for challenging any liability for [real property

56-26  transfer] any tax, penalties or interest and for requesting refunds of

56-27  any erroneously paid [real property transfer] tax, including the steps

56-28  for appealing a denial thereof.

56-29     Sec. 138.  NRS 375.290 is hereby amended to read as follows:

56-30     375.290  A taxpayer is entitled to receive on any overpayment

56-31  of [the real property transfer] any tax imposed by this chapter a

56-32  refund together with interest at a rate determined pursuant to NRS

56-33  17.130. No interest is allowed on a refund of any penalties or

56-34  interest on the [real property transfer] tax that is paid by a taxpayer.

56-35     Sec. 139.  NRS 375.300 is hereby amended to read as follows:

56-36     375.300  The county recorder shall provide a taxpayer with a

56-37  response to any written request submitted by the taxpayer that

56-38  relates to a [real property transfer] tax imposed by this chapter

56-39  within 30 days after the county treasurer receives the request.

56-40     Sec. 140.  NRS 375.330 is hereby amended to read as follows:

56-41     375.330  1.  The county recorder may waive any [real property

56-42  transfer] tax, penalty and interest owed by the taxpayer pursuant to

56-43  this chapter, other than the tax imposed by section 124 of this act,

56-44  if the taxpayer meets the criteria adopted by regulation. If a waiver

57-1  is granted pursuant to this subsection, the county shall prepare and

57-2  maintain on file a statement that contains:

57-3      (a) The reason for the waiver;

57-4      (b) The amount of the tax, penalty and interest owed by the

57-5  taxpayer; and

57-6      (c) The amount of the tax, penalty and interest waived by the

57-7  county.

57-8      2.  If the county recorder or a designated hearing officer finds

57-9  that the failure of a person to make a timely payment of [the real

57-10  property transfer] any tax imposed is the result of circumstances

57-11  beyond his control and occurred despite the exercise of ordinary

57-12  care and without intent to avoid such payment, the county recorder

57-13  may relieve him of all or part of any interest or penalty , or both.

57-14     3.  If a person proves to the satisfaction of the county recorder

57-15  that he has in good faith remitted the [real property transfer] tax in

57-16  reliance upon written advice provided by an officer or employee of

57-17  the county recorder, an opinion of the district attorney or Attorney

57-18  General, or the written results of an audit of his records conducted

57-19  by the county recorder, the county recorder may not require the

57-20  taxpayer to pay delinquent taxes, penalties or interest if the county

57-21  recorder determines after the completion of a subsequent audit that

57-22  the taxes the taxpayer remitted were deficient.

57-23     Sec. 141.  NRS 376A.040 is hereby amended to read as

57-24  follows:

57-25     376A.040  1.  In addition to all other taxes imposed on the

57-26  revenues from retail sales, a board of county commissioners of a

57-27  county whose population is less than 400,000 may by ordinance, but

57-28  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

57-29  1 percent of the gross receipts of any retailer from the sale of all

57-30  tangible personal property sold at retail, or stored, used or otherwise

57-31  consumed in the county, after receiving the approval of a majority

57-32  of the registered voters of the county voting on the question at a

57-33  primary, general or special election. The question may be combined

57-34  with questions submitted pursuant to NRS [375.025, 376A.050 and

57-35  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

57-36  both.

57-37     2.  If a county imposes a sales tax pursuant to this section and

57-38  NRS 376A.050, the combined additional sales tax must not exceed

57-39  1/4 of 1 percent. A tax imposed pursuant to this section applies

57-40  throughout the county, including incorporated cities in the county.

57-41     3.  Before the election may occur, an open-space plan must be

57-42  adopted by the board of county commissioners pursuant to NRS

57-43  376A.020 and the adopted open-space plan must be endorsed by

57-44  resolution by the city council of each incorporated city within the

57-45  county.

58-1      4.  All fees, taxes, interest and penalties imposed and all

58-2  amounts of tax required to be paid pursuant to this section must be

58-3  paid to the Department of Taxation in the form of remittances

58-4  payable to the Department of Taxation. The Department of Taxation

58-5  shall deposit the payments with the State Treasurer for credit to the

58-6  Sales and Use Tax Account in the State General Fund. The State

58-7  Controller, acting upon the collection data furnished by the

58-8  Department of Taxation, shall transfer monthly all fees, taxes,

58-9  interest and penalties collected during the preceding month to the

58-10  Intergovernmental Fund and remit the money to the county

58-11  treasurer.

58-12     5.  The money received from the tax imposed pursuant to

58-13  subsection 4 must be retained by the county, or remitted to a city or

58-14  general improvement district in the county. The money received by

58-15  a county, city or general improvement district pursuant to this

58-16  section must only be used to pay the cost of:

58-17     (a) The acquisition of land in fee simple for development and

58-18  use as open-space land;

58-19     (b) The acquisition of the development rights of land identified

58-20  as open-space land;

58-21     (c) The creation of a trust fund for the acquisition of land or

58-22  development rights of land pursuant to paragraphs (a) and (b);

58-23     (d) The principal and interest on notes, bonds or other

58-24  obligations issued by the county, city or general improvement

58-25  district for the acquisition of land or development rights of land

58-26  pursuant to paragraphs (a) and (b); or

58-27     (e) Any combination of the uses set forth in paragraphs (a) to

58-28  (d), inclusive.

58-29     6.  The money received from the tax imposed pursuant to this

58-30  section and any applicable penalty or interest must not be used for

58-31  any neighborhood or community park or facility.

58-32     7.  Any money used for the purposes described in this section

58-33  must be used in a manner:

58-34     (a) That is consistent with the provisions of the open-space plan

58-35  adopted pursuant to NRS 376A.020; and

58-36     (b) That provides an equitable allocation of the money among

58-37  the county and the incorporated cities within the county.

58-38     Sec. 142.  NRS 376A.040 is hereby amended to read as

58-39  follows:

58-40     376A.040  1.  In addition to all other taxes imposed on the

58-41  revenues from retail sales, a board of county commissioners of a

58-42  county whose population is 100,000 or more but less than 400,000,

58-43  may by ordinance, but not as in a case of emergency, impose a tax at

58-44  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

58-45  from the sale of all tangible personal property sold at retail, or

59-1  stored, used or otherwise consumed in the county, after receiving

59-2  the approval of a majority of the registered voters of the county

59-3  voting on the question at a primary, general or special election. The

59-4  question may be combined with questions submitted pursuant to

59-5  NRS [375.025, 376A.050 and 376A.070 or any combination

59-6  thereof.] 376A.050 or 376A.070, or both.

59-7      2.  If a county imposes a sales tax pursuant to this section and

59-8  NRS 376A.050, the combined additional sales tax must not exceed

59-9  1/4 of 1 percent. A tax imposed pursuant to this section applies

59-10  throughout the county, including incorporated cities in the county.

59-11     3.  Before the election may occur, an open-space plan must be

59-12  adopted by the board of county commissioners pursuant to NRS

59-13  376A.020 and the adopted open-space plan must be endorsed by

59-14  resolution by the city council of each incorporated city within the

59-15  county.

59-16     4.  All fees, taxes, interest and penalties imposed and all

59-17  amounts of tax required to be paid pursuant to this section must be

59-18  paid to the Department of Taxation in the form of remittances

59-19  payable to the Department of Taxation. The Department of Taxation

59-20  shall deposit the payments with the State Treasurer for credit to the

59-21  Sales and Use Tax Account in the State General Fund. The State

59-22  Controller, acting upon the collection data furnished by the

59-23  Department of Taxation, shall transfer monthly all fees, taxes,

59-24  interest and penalties collected during the preceding month to the

59-25  Intergovernmental Fund and remit the money to the county

59-26  treasurer.

59-27     5.  The money received from the tax imposed pursuant to

59-28  subsection 4 must be retained by the county, or remitted to a city or

59-29  general improvement district in the county. The money received by

59-30  a county, city or general improvement district pursuant to this

59-31  section must only be used to pay the cost of:

59-32     (a) The acquisition of land in fee simple for development and

59-33  use as open-space land;

59-34     (b) The acquisition of the development rights of land identified

59-35  as open-space land;

59-36     (c) The creation of a trust fund for the acquisition of land or

59-37  development rights of land pursuant to paragraphs (a) and (b);

59-38     (d) The principal and interest on notes, bonds or other

59-39  obligations issued by the county, city or general improvement

59-40  district for the acquisition of land or development rights of land

59-41  pursuant to paragraphs (a) and (b); or

59-42     (e) Any combination of the uses set forth in paragraphs (a) to

59-43  (d), inclusive.

60-1      6.  The money received from the tax imposed pursuant to this

60-2  section and any applicable penalty or interest must not be used for

60-3  any neighborhood or community park or facility.

60-4      7.  Any money used for the purposes described in this section

60-5  must be used in a manner:

60-6      (a) That is consistent with the provisions of the open-space plan

60-7  adopted pursuant to NRS 376A.020; and

60-8      (b) That provides an equitable allocation of the money among

60-9  the county and the incorporated cities within the county.

60-10     Sec. 143.  NRS 376A.050 is hereby amended to read as

60-11  follows:

60-12     376A.050  1.  Except as otherwise provided in subsection 2, in

60-13  addition to all other taxes imposed on the revenues from retail sales,

60-14  a board of county commissioners in each county whose population

60-15  is less than 400,000 may by ordinance, but not as in a case of

60-16  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

60-17  gross receipts of any retailer from the sale of all tangible personal

60-18  property sold at retail, or stored, used or otherwise consumed in the

60-19  county, after receiving the approval of a majority of the registered

60-20  voters of the county voting on the question at a primary, general or

60-21  special election. The question may be combined with questions

60-22  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

60-23  any combination thereof.] 376A.040 or 376A.070, or both.

60-24     2.  If a county imposes a sales tax pursuant to this section and

60-25  NRS 376A.040, the combined additional sales tax must not exceed

60-26  1/4 of 1 percent. A tax imposed pursuant to this section applies

60-27  throughout the county, including incorporated cities in the county.

60-28     3.  Before the election occurs, an open-space plan must be

60-29  adopted by the board of county commissioners pursuant to NRS

60-30  376A.020 and the adopted open-space plan must be endorsed by

60-31  resolution by the city council of each incorporated city in the

60-32  county.

60-33     4.  All fees, taxes, interest and penalties imposed and all

60-34  amounts of tax required to be paid pursuant to this section must be

60-35  paid to the Department of Taxation in the form of remittances

60-36  payable to the Department of Taxation. The Department of Taxation

60-37  shall deposit the payments with the State Treasurer for credit to the

60-38  Sales and Use Tax Account in the State General Fund. The State

60-39  Controller, acting upon the collection data furnished by the

60-40  Department of Taxation, shall transfer monthly all fees, taxes,

60-41  interest and penalties collected during the preceding month to the

60-42  Intergovernmental Fund and remit the money to the county

60-43  treasurer.

 

61-1      Sec. 144.  NRS 376A.050 is hereby amended to read as

61-2  follows:

61-3      376A.050  1.  Except as otherwise provided in subsection 2, in

61-4  addition to all other taxes imposed on the revenues from retail sales,

61-5  a board of county commissioners in each county whose population

61-6  is 100,000 or more but less than 400,000, may by ordinance, but not

61-7  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

61-8  percent of the gross receipts of any retailer from the sale of all

61-9  tangible personal property sold at retail, or stored, used or otherwise

61-10  consumed in the county, after receiving the approval of a majority

61-11  of the registered voters of the county voting on the question at a

61-12  primary, general or special election. The question may be combined

61-13  with questions submitted pursuant to NRS [375.025, 376A.040 and

61-14  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

61-15  both.

61-16     2.  If a county imposes a sales tax pursuant to this section and

61-17  NRS 376A.040, the combined additional sales tax must not exceed

61-18  1/4 of 1 percent. A tax imposed pursuant to this section applies

61-19  throughout the county, including incorporated cities in the county.

61-20     3.  Before the election occurs, an open-space plan must be

61-21  adopted by the board of county commissioners pursuant to NRS

61-22  376A.020 and the adopted open-space plan must be endorsed by

61-23  resolution by the city council of each incorporated city in the

61-24  county.

61-25     4.  All fees, taxes, interest and penalties imposed and all

61-26  amounts of tax required to be paid pursuant to this section must be

61-27  paid to the Department of Taxation in the form of remittances

61-28  payable to the Department of Taxation. The Department of Taxation

61-29  shall deposit the payments with the State Treasurer for credit to the

61-30  Sales and Use Tax Account in the State General Fund. The State

61-31  Controller, acting upon the collection data furnished by the

61-32  Department of Taxation, shall transfer monthly all fees, taxes,

61-33  interest and penalties collected during the preceding month to the

61-34  Intergovernmental Fund and remit the money to the county

61-35  treasurer.

61-36     Sec. 145.  NRS 376A.070 is hereby amended to read as

61-37  follows:

61-38     376A.070  1.  The board of county commissioners in a county

61-39  whose population is less than 400,000 may levy an ad valorem tax at

61-40  the rate of up to 1 cent on each $100 of assessed valuation upon all

61-41  taxable property in the county after receiving the approval of a

61-42  majority of the registered voters of the county voting on the question

61-43  at a primary, general or special election. The question may be

61-44  combined with questions submitted pursuant to NRS [375.025,

61-45  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

62-1  376A.050, or both. A tax imposed pursuant to this section applies

62-2  throughout the county, including incorporated cities in the county.

62-3      2.  The Department of Taxation shall add an amount equal to

62-4  the rate of any tax imposed pursuant to this section multiplied by the

62-5  total assessed valuation of the county to the allowed revenue from

62-6  taxes ad valorem of the county.

62-7      3.  Before the tax is imposed, an open-space plan must be

62-8  adopted by the board of county commissioners pursuant to NRS

62-9  376A.020 and the adopted open-space plan must be endorsed by

62-10  resolution by the city council of each incorporated city within the

62-11  county.

62-12     Sec. 146.  NRS 376A.070 is hereby amended to read as

62-13  follows:

62-14     376A.070  1.  The board of county commissioners in a county

62-15  whose population is 100,000 or more but less than 400,000, may

62-16  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

62-17  assessed valuation upon all taxable property in the county after

62-18  receiving the approval of a majority of the registered voters of the

62-19  county voting on the question at a primary, general or special

62-20  election. The question may be combined with questions submitted

62-21  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

62-22  combination thereof.] 376A.040 or 376A.050, or both. A tax

62-23  imposed pursuant to this section applies throughout the county,

62-24  including incorporated cities in the county.

62-25     2.  The Department of Taxation shall add an amount equal to

62-26  the rate of any tax imposed pursuant to this section multiplied by the

62-27  total assessed valuation of the county to the allowed revenue from

62-28  taxes ad valorem of the county.

62-29     3.  Before the tax is imposed, an open-space plan must be

62-30  adopted by the board of county commissioners pursuant to NRS

62-31  376A.020 and the adopted open-space plan must be endorsed by

62-32  resolution by the city council of each incorporated city within the

62-33  county.

62-34     Sec. 147.  NRS 78.150 is hereby amended to read as follows:

62-35     78.150  1.  A corporation organized pursuant to the laws of

62-36  this state shall, on or before the first day of the second month after

62-37  the filing of its articles of incorporation with the Secretary of State,

62-38  file with the Secretary of State a list, on a form furnished by him,

62-39  containing:

62-40     (a) The name of the corporation;

62-41     (b) The file number of the corporation, if known;

62-42     (c) The names and titles of the president, secretary, treasurer and

62-43  of all the directors of the corporation;

63-1      (d) The mailing or street address, either residence or business, of

63-2  each officer and director listed, following the name of the officer or

63-3  director;

63-4      (e) The name and street address of the resident agent of the

63-5  corporation; and

63-6      (f) The signature of an officer of the corporation certifying that

63-7  the list is true, complete and accurate.

63-8      2.  The corporation shall annually thereafter, on or before the

63-9  last day of the month in which the anniversary date of incorporation

63-10  occurs in each year, file with the Secretary of State, on a form

63-11  furnished by him, an annual list containing all of the information

63-12  required in subsection 1.

63-13     3.  Each list required by subsection 1 or 2 must be accompanied

63-14  by a declaration under penalty of perjury that the corporation has

63-15  complied with the provisions of [chapter 364A of NRS.] section 108

63-16  of this act.

63-17     4.  Upon filing the list required by:

63-18     (a) Subsection 1, the corporation shall pay to the Secretary of

63-19  State a fee of $165.

63-20     (b) Subsection 2, the corporation shall pay to the Secretary of

63-21  State a fee of $85.

63-22     5.  The Secretary of State shall, 60 days before the last day for

63-23  filing each annual list required by subsection 2, cause to be mailed

63-24  to each corporation which is required to comply with the provisions

63-25  of NRS 78.150 to 78.185, inclusive, and which has not become

63-26  delinquent, a notice of the fee due pursuant to subsection 4 and a

63-27  reminder to file the annual list required by subsection 2. Failure of

63-28  any corporation to receive a notice or form does not excuse it from

63-29  the penalty imposed by law.

63-30     6.  If the list to be filed pursuant to the provisions of subsection

63-31  1 or 2 is defective in any respect or the fee required by subsection 4

63-32  or 8 is not paid, the Secretary of State may return the list for

63-33  correction or payment.

63-34     7.  An annual list for a corporation not in default which is

63-35  received by the Secretary of State more than 60 days before its due

63-36  date shall be deemed an amended list for the previous year and must

63-37  be accompanied by a fee of $85 for filing. A payment submitted

63-38  pursuant to this subsection does not satisfy the requirements of

63-39  subsection 2 for the year to which the due date is applicable.

63-40     8.  If the corporation is an association as defined in NRS

63-41  116.110315, the Secretary of State shall not accept the filing

63-42  required by this section unless it is accompanied by evidence of the

63-43  payment of the fee required to be paid pursuant to NRS 116.31155

63-44  that is provided to the association pursuant to subsection 4 of that

63-45  section.

64-1      Sec. 148.  NRS 80.110 is hereby amended to read as follows:

64-2      80.110  1.  Each foreign corporation doing business in this

64-3  state shall, on or before the first day of the second month after the

64-4  filing of its certificate of corporate existence with the Secretary of

64-5  State, and annually thereafter on or before the last day of the month

64-6  in which the anniversary date of its qualification to do business in

64-7  this state occurs in each year, file with the Secretary of State a list,

64-8  on a form furnished by him, that contains:

64-9      (a) The names of its president, secretary and treasurer or their

64-10  equivalent, and all of its directors;

64-11     (b) A designation of its resident agent in this state; and

64-12     (c) The signature of an officer of the corporation.

64-13  Each list filed pursuant to this subsection must be accompanied by a

64-14  declaration under penalty of perjury that the foreign corporation has

64-15  complied with the provisions of [chapter 364A of NRS.] section 108

64-16  of this act.

64-17     2.  Upon filing:

64-18     (a) The initial list required by subsection 1, the corporation shall

64-19  pay to the Secretary of State a fee of $165.

64-20     (b) Each annual list required by subsection 1, the corporation

64-21  shall pay to the Secretary of State a fee of $85.

64-22     3.  The Secretary of State shall, 60 days before the last day for

64-23  filing each annual list required by subsection 1, cause to be mailed

64-24  to each corporation required to comply with the provisions of NRS

64-25  80.110 to 80.170, inclusive, which has not become delinquent, the

64-26  blank forms to be completed and filed with him. Failure of any

64-27  corporation to receive the forms does not excuse it from the penalty

64-28  imposed by the provisions of NRS 80.110 to 80.170, inclusive.

64-29     4.  An annual list for a corporation not in default which is

64-30  received by the Secretary of State more than 60 days before its due

64-31  date shall be deemed an amended list for the previous year and does

64-32  not satisfy the requirements of subsection 1 for the year to which the

64-33  due date is applicable.

64-34     Sec. 149.  NRS 86.263 is hereby amended to read as follows:

64-35     86.263  1.  A limited-liability company shall, on or before the

64-36  first day of the second month after the filing of its articles of

64-37  organization with the Secretary of State, file with the Secretary of

64-38  State, on a form furnished by him, a list that contains:

64-39     (a) The name of the limited-liability company;

64-40     (b) The file number of the limited-liability company, if known;

64-41     (c) The names and titles of all of its managers or, if there is no

64-42  manager, all of its managing members;

64-43     (d) The mailing or street address, either residence or business, of

64-44  each manager or managing member listed, following the name of

64-45  the manager or managing member;

65-1      (e) The name and street address of the resident agent of the

65-2  limited-liability company; and

65-3      (f) The signature of a manager or managing member of the

65-4  limited-liability company certifying that the list is true, complete

65-5  and accurate.

65-6      2.  The limited-liability company shall annually thereafter, on

65-7  or before the last day of the month in which the anniversary date of

65-8  its organization occurs, file with the Secretary of State, on a form

65-9  furnished by him, an amended list containing all of the information

65-10  required in subsection 1. If the limited-liability company has had no

65-11  changes in its managers or, if there is no manager, its managing

65-12  members, since its previous list was filed, no amended list need be

65-13  filed if a manager or managing member of the limited-liability

65-14  company certifies to the Secretary of State as a true and accurate

65-15  statement that no changes in the managers or managing members

65-16  have occurred.

65-17     3.  Each list required by subsection 1 and each list or

65-18  certification required by subsection 2 must be accompanied by a

65-19  declaration under penalty of perjury that the limited-liability

65-20  company has complied with the provisions of [chapter 364A of

65-21  NRS.] section 108 of this act.

65-22     4.  Upon filing:

65-23     (a) The initial list required by subsection 1, the limited-liability

65-24  company shall pay to the Secretary of State a fee of $165.

65-25     (b) Each annual list required by subsection 2 or certifying that

65-26  no changes have occurred, the limited-liability company shall pay to

65-27  the Secretary of State a fee of $85.

65-28     5.  The Secretary of State shall, 60 days before the last day for

65-29  filing each list required by subsection 2, cause to be mailed to each

65-30  limited-liability company required to comply with the provisions of

65-31  this section, which has not become delinquent, a notice of the fee

65-32  due under subsection 4 and a reminder to file a list required by

65-33  subsection 2 or a certification of no change. Failure of any company

65-34  to receive a notice or form does not excuse it from the penalty

65-35  imposed by law.

65-36     6.  If the list to be filed pursuant to the provisions of subsection

65-37  1 or 2 is defective or the fee required by subsection 4 is not paid, the

65-38  Secretary of State may return the list for correction or payment.

65-39     7.  An annual list for a limited-liability company not in default

65-40  received by the Secretary of State more than 60 days before its due

65-41  date shall be deemed an amended list for the previous year.

65-42     Sec. 150.  NRS 87.510 is hereby amended to read as follows:

65-43     87.510  1.  A registered limited-liability partnership shall, on

65-44  or before the first day of the second month after the filing of its

65-45  certificate of registration with the Secretary of State, and annually

66-1  thereafter on or before the last day of the month in which the

66-2  anniversary date of the filing of its certificate of registration with the

66-3  Secretary of State occurs, file with the Secretary of State, on a form

66-4  furnished by him, a list that contains:

66-5      (a) The name of the registered limited-liability partnership;

66-6      (b) The file number of the registered limited-liability

66-7  partnership, if known;

66-8      (c) The names of all of its managing partners;

66-9      (d) The mailing or street address, either residence or business, of

66-10  each managing partner;

66-11     (e) The name and street address of the resident agent of the

66-12  registered limited-liability partnership; and

66-13     (f) The signature of a managing partner of the registered limited-

66-14  liability partnership certifying that the list is true, complete and

66-15  accurate.

66-16  Each list filed pursuant to this subsection must be accompanied by a

66-17  declaration under penalty of perjury that the registered limited-

66-18  liability partnership has complied with the provisions of [chapter

66-19  364A of NRS.] section 108 of this act.

66-20     2.  Upon filing:

66-21     (a) The initial list required by subsection 1, the registered

66-22  limited-liability partnership shall pay to the Secretary of State a fee

66-23  of $165.

66-24     (b) Each annual list required by subsection 1, the registered

66-25  limited-liability partnership shall pay to the Secretary of State a fee

66-26  of $85.

66-27     3.  The Secretary of State shall, at least 60 days before the last

66-28  day for filing each annual list required by subsection 1, cause to be

66-29  mailed to the registered limited-liability partnership a notice of the

66-30  fee due pursuant to subsection 2 and a reminder to file the annual

66-31  list required by subsection 1. The failure of any registered limited-

66-32  liability partnership to receive a notice or form does not excuse it

66-33  from complying with the provisions of this section.

66-34     4.  If the list to be filed pursuant to the provisions of subsection

66-35  1 is defective, or the fee required by subsection 2 is not paid, the

66-36  Secretary of State may return the list for correction or payment.

66-37     5.  An annual list that is filed by a registered limited-liability

66-38  partnership which is not in default more than 60 days before it is due

66-39  shall be deemed an amended list for the previous year and does not

66-40  satisfy the requirements of subsection 1 for the year to which the

66-41  due date is applicable.

66-42     Sec. 151.  NRS 88.395 is hereby amended to read as follows:

66-43     88.395  1.  A limited partnership shall, on or before the first

66-44  day of the second month after the filing of its certificate of limited

66-45  partnership with the Secretary of State, and annually thereafter on or

67-1  before the last day of the month in which the anniversary date of the

67-2  filing of its certificate of limited partnership occurs, file with the

67-3  Secretary of State, on a form furnished by him, a list that contains:

67-4      (a) The name of the limited partnership;

67-5      (b) The file number of the limited partnership, if known;

67-6      (c) The names of all of its general partners;

67-7      (d) The mailing or street address, either residence or business, of

67-8  each general partner;

67-9      (e) The name and street address of the resident agent of the

67-10  limited partnership; and

67-11     (f) The signature of a general partner of the limited partnership

67-12  certifying that the list is true, complete and accurate.

67-13  Each list filed pursuant to this subsection must be accompanied by a

67-14  declaration under penalty of perjury that the limited partnership has

67-15  complied with the provisions of [chapter 364A of NRS.] section 108

67-16  of this act.

67-17     2.  Upon filing:

67-18     (a) The initial list required by subsection 1, the limited

67-19  partnership shall pay to the Secretary of State a fee of $165.

67-20     (b) Each annual list required by subsection 1, the limited

67-21  partnership shall pay to the Secretary of State a fee of $85.

67-22     3.  The Secretary of State shall, 60 days before the last day for

67-23  filing each annual list required by subsection 1, cause to be mailed

67-24  to each limited partnership required to comply with the provisions

67-25  of this section which has not become delinquent a notice of the fee

67-26  due pursuant to the provisions of subsection 2 and a reminder to file

67-27  the annual list. Failure of any limited partnership to receive a notice

67-28  or form does not excuse it from the penalty imposed by

67-29  NRS 88.400.

67-30     4.  If the list to be filed pursuant to the provisions of subsection

67-31  1 is defective or the fee required by subsection 2 is not paid, the

67-32  Secretary of State may return the list for correction or payment.

67-33     5.  An annual list for a limited partnership not in default that is

67-34  received by the Secretary of State more than 60 days before its due

67-35  date shall be deemed an amended list for the previous year and does

67-36  not satisfy the requirements of subsection 1 for the year to which the

67-37  due date is applicable.

67-38     6.  A filing made pursuant to this section does not satisfy the

67-39  provisions of NRS 88.355 and may not be substituted for filings

67-40  submitted pursuant to NRS 88.355.

67-41     Sec. 152.  NRS 88A.600 is hereby amended to read as follows:

67-42     88A.600  1.  A business trust formed pursuant to this chapter

67-43  shall, on or before the first day of the second month after the filing

67-44  of its certificate of trust with the Secretary of State, and annually

67-45  thereafter on or before the last day of the month in which the

68-1  anniversary date of the filing of its certificate of trust with the

68-2  Secretary of State occurs, file with the Secretary of State, on a form

68-3  furnished by him, a list signed by at least one trustee that contains

68-4  the name and mailing address of its resident agent and at least one

68-5  trustee. Each list filed pursuant to this subsection must be

68-6  accompanied by a declaration under penalty of perjury that the

68-7  business trust has complied with the provisions of [chapter 364A of

68-8  NRS.] section 108 of this act.

68-9      2.  Upon filing:

68-10     (a) The initial list required by subsection 1, the business trust

68-11  shall pay to the Secretary of State a fee of $165.

68-12     (b) Each annual list required by subsection 1, the business trust

68-13  shall pay to the Secretary of State a fee of $85.

68-14     3.  The Secretary of State shall, 60 days before the last day for

68-15  filing each annual list required by subsection 1, cause to be mailed

68-16  to each business trust which is required to comply with the

68-17  provisions of NRS 88A.600 to 88A.660, inclusive, and which has

68-18  not become delinquent, the blank forms to be completed and filed

68-19  with him. Failure of a business trust to receive the forms does not

68-20  excuse it from the penalty imposed by law.

68-21     4.  An annual list for a business trust not in default which is

68-22  received by the Secretary of State more than 60 days before its due

68-23  date shall be deemed an amended list for the previous year.

68-24     Sec. 153. NRS 89.250 is hereby amended to read as follows:

68-25     89.250  1.  Except as otherwise provided in subsection 2, a

68-26  professional association shall, on or before the first day of the

68-27  second month after the filing of its articles of association with the

68-28  Secretary of State, and annually thereafter on or before the last day

68-29  of the month in which the anniversary date of its organization occurs

68-30  in each year, furnish a statement to the Secretary of State showing

68-31  the names and residence addresses of all members and employees in

68-32  the association and certifying that all members and employees are

68-33  licensed to render professional service in this state.

68-34     2.  A professional association organized and practicing pursuant

68-35  to the provisions of this chapter and NRS 623.349 shall, on or

68-36  before the first day of the second month after the filing of its articles

68-37  of association with the Secretary of State, and annually thereafter on

68-38  or before the last day of the month in which the anniversary date of

68-39  its organization occurs in each year, furnish a statement to the

68-40  Secretary of State:

68-41     (a) Showing the names and residence addresses of all members

68-42  and employees of the association who are licensed or otherwise

68-43  authorized by law to render professional service in this state;

69-1      (b) Certifying that all members and employees who render

69-2  professional service are licensed or otherwise authorized by law to

69-3  render professional service in this state; and

69-4      (c) Certifying that all members who are not licensed to render

69-5  professional service in this state do not render professional service

69-6  on behalf of the association except as authorized by law.

69-7      3.  Each statement filed pursuant to this section must be:

69-8      (a) Made on a form prescribed by the Secretary of State and

69-9  must not contain any fiscal or other information except that

69-10  expressly called for by this section.

69-11     (b) Signed by the chief executive officer of the association.

69-12     (c) Accompanied by a declaration under penalty of perjury that

69-13  the professional association has complied with the provisions of

69-14  [chapter 364A of NRS.] section 108 of this act.

69-15     4.  Upon filing:

69-16     (a) The initial statement required by this section, the association

69-17  shall pay to the Secretary of State a fee of $165.

69-18     (b) Each annual statement required by this section, the

69-19  association shall pay to the Secretary of State a fee of $85.

69-20     5.  As used in this section, “signed” means to have executed or

69-21  adopted a name, word or mark, including, without limitation, an

69-22  electronic signature as defined in NRS 719.100, with the present

69-23  intention to authenticate a document.

69-24     Sec. 154.  Chapter 218 of NRS is hereby amended by adding

69-25  thereto the provisions set forth as sections 155 to 160, inclusive, of

69-26  this act.

69-27     Sec. 155.  As used in sections 155 to 160, inclusive, of this

69-28  act, “Committee” means the Legislative Committee on Taxation,

69-29  Public Revenue and Tax Policy.

69-30     Sec. 156.  1.  There is hereby established a Legislative

69-31  Committee on Taxation, Public Revenue and Tax Policy

69-32  consisting of:

69-33     (a) The Speaker of the Assembly, or a member of the Assembly

69-34  designated by the Speaker of the Assembly;

69-35     (b) The Minority Leader of the Assembly, or a member of the

69-36  Assembly designated by the Minority Leader of the Assembly;

69-37     (c) The Majority Leader of the Senate, or a member of the

69-38  Senate designated by the Majority Leader of the Senate;

69-39     (d) The Minority Leader of the Senate, or a member of the

69-40  Senate designated by the Minority Leader of the Senate;

69-41     (e) Two members appointed by the Speaker of the Assembly

69-42  who were members of the Assembly Committee on Taxation

69-43  during the immediately preceding legislative session; and

70-1      (f) Two members appointed by the Majority Leader of the

70-2  Senate who were members of the Senate Committee on Taxation

70-3  during the immediately preceding legislative session.

70-4      2.  The members of the Committee shall elect a Chairman and

70-5  Vice Chairman from among their members. The Chairman must

70-6  be elected from one house of the Legislature and the Vice

70-7  Chairman from the other house. After the initial election of a

70-8  Chairman and Vice Chairman, each of those officers holds office

70-9  for a term of 2 years commencing on July 1 of each odd-numbered

70-10  year. If a vacancy occurs in the Chairmanship or Vice

70-11  Chairmanship, the members of the Committee shall elect a

70-12  replacement for the remainder of the unexpired term.

70-13     3.  Any member of the Committee who is not a candidate for

70-14  reelection or who is defeated for reelection continues to serve until

70-15  the convening of the next session of the Legislature.

70-16     4.  Vacancies on the Committee must be filled in the same

70-17  manner as the original appointments.

70-18     Sec. 157.  1.  The members of the Committee shall meet

70-19  throughout each year at the times and places specified by a call of

70-20  the Chairman or a majority of the Committee.

70-21     2.  The Director of the Legislative Counsel Bureau or his

70-22  designee shall act as the nonvoting recording Secretary.

70-23     3.  The Committee shall prescribe regulations for its own

70-24  management and government.

70-25     4.  Except as otherwise provided in subsection 5, five voting

70-26  members of the Committee constitute a quorum.

70-27     5.  Any recommended legislation proposed by the Committee

70-28  must be approved by a majority of the members of the Senate and

70-29  by a majority of the members of the Assembly serving on the

70-30  Committee.

70-31     6.  Except during a regular or special session of the

70-32  Legislature, the members of the Committee are entitled to receive

70-33  the compensation provided for a majority of the members of the

70-34  Legislature during the first 60 days of the preceding regular

70-35  session, the per diem allowance provided for state officers and

70-36  employees generally and the travel expenses provided pursuant to

70-37  NRS 218.2207 for each day or portion of a day of attendance at a

70-38  meeting of the Committee and while engaged in the business of

70-39  the Committee. The salaries and expenses paid pursuant to this

70-40  subsection and the expenses of the Committee must be paid from

70-41  the Legislative Fund.

70-42     Sec. 158.  The Committee may:

70-43     1.  Review and study:

70-44     (a) The specific taxes collected in this state;

71-1      (b) The implementation of any taxes, fees and other methods

71-2  for generating public revenue in this state;

71-3      (c) The impact of any changes to taxes, fees and other methods

71-4  for generating public revenue that result from legislation enacted

71-5  by the Legislature on the residents of this state and on the

71-6  businesses located in this state, doing business in this state or

71-7  considering locating in this state;

71-8      (d) The fiscal effects of any taxes, fees and other methods for

71-9  generating public revenue;

71-10     (e) Broad issues of tax policy and fiscal policy relevant to the

71-11  future of the State of Nevada; and

71-12     (f) Any other issues related to taxation, the generation of

71-13  public revenue, tax policy or fiscal policy which affect this state.

71-14     2.  Conduct investigations and hold hearings in connection

71-15  with its powers pursuant to this section.

71-16     3.  Contract with one or more consultants to obtain technical

71-17  advice concerning its review and study.

71-18     4.  Apply for any available grants and accept any gifts, grants

71-19  or donations and use any such gifts, grants or donations to aid the

71-20  Committee in exercising its powers pursuant to this section.

71-21     5.  Request that the Legislative Counsel Bureau assist in the

71-22  research, investigations, hearings, studies and reviews of the

71-23  Committee.

71-24     6.  Recommend to the Legislature, as a result of its review and

71-25  study, any appropriate legislation.

71-26     Sec. 159.  1.  If the Committee conducts investigations or

71-27  holds hearings pursuant to subsection 2 of section 158 of this act:

71-28     (a) The Secretary of the Committee or, in his absence, a

71-29  member designated by the Committee may administer oaths;

71-30     (b) The Secretary or Chairman of the Committee may cause

71-31  the deposition of witnesses, residing either within or outside of this

71-32  state, to be taken in the manner prescribed by rule of court for

71-33  taking depositions in civil actions in the district courts; and

71-34     (c) The Chairman of the Committee may issue subpoenas to

71-35  compel the attendance of witnesses and the production of books

71-36  and papers.

71-37     2.  If a witness refuses to attend or testify or produce books or

71-38  papers as required by the subpoena, the Chairman of the

71-39  Committee may report to the district court by a petition which sets

71-40  forth that:

71-41     (a) Due notice has been given of the time and place of

71-42  attendance of the witness or the production of the books or papers;

71-43     (b) The witness has been subpoenaed by the Committee

71-44  pursuant to this section; and

72-1      (c) The witness has failed or refused to attend or produce the

72-2  books or papers required by the subpoena before the Committee

72-3  that is named in the subpoena, or has refused to answer questions

72-4  propounded to him.

72-5  The petition may request an order of the court compelling the

72-6  witness to attend and testify or produce the books and papers

72-7  before the Committee.

72-8      3.  Upon such a petition, the court shall enter an order

72-9  directing the witness to appear before the court at a time and place

72-10  to be fixed by the court in its order, the time to be not more than

72-11  10 days after the date of the order, and to show cause why he has

72-12  not attended or testified or produced the books or papers before

72-13  the Committee. A certified copy of the order must be served upon

72-14  the witness.

72-15     4.  If it appears to the court that the subpoena was regularly

72-16  issued by the Committee, the court shall enter an order that the

72-17  witness appear before the Committee at the time and place fixed in

72-18  the order and testify or produce the required books or papers.

72-19  Failure to obey the order constitutes contempt of court.

72-20     Sec. 160.  Each witness who appears before the Committee by

72-21  its order, except a state officer or employee, is entitled to receive

72-22  for his attendance the fees and mileage provided for witnesses in

72-23  civil cases in the courts of record of this state. The fees and

72-24  mileage must be audited and paid upon the presentation of proper

72-25  claims sworn to by the witness and approved by the Secretary and

72-26  Chairman of the Committee.

72-27     Sec. 161.  NRS 218.53883 is hereby amended to read as

72-28  follows:

72-29     218.53883  1.  The Committee shall:

72-30     (a) Review the laws relating to the exemptions from and the

72-31  distribution of revenue generated by state and local taxes. In

72-32  conducting the review, the Committee [may] :

72-33         (1) May consider the purposes for which the various state

72-34  and local taxes were imposed, the actual use of the revenue

72-35  collected from the various state and local taxes , and any relief to the

72-36  taxpayers from the burden of the various state and local taxes that

72-37  may result from any possible recommendations of the Committee.

72-38         (2) Shall consider the purposes for which various

72-39  exemptions from those taxes were adopted, whether any of those

72-40  exemptions have become obsolete or no longer serve their

72-41  intended purpose, and whether any of those exemptions should be

72-42  repealed.

72-43     (b) Study whether removing the authority of the Board of

72-44  County Commissioners of Washoe County to impose a certain

73-1  additional governmental services tax is a prudent act which is in the

73-2  best interests of this state.

73-3      2.  In conducting its review of the laws relating to the

73-4  exemptions from and the distribution of revenue generated by state

73-5  and local taxes, the Committee may review:

73-6      (a) The exemptions and distribution of the revenue from:

73-7          (1) The local school support tax imposed by chapter 374 of

73-8  NRS;

73-9          (2) The tax on aviation fuel and motor vehicle fuel imposed

73-10  by or pursuant to chapter 365 of NRS;

73-11         (3) The tax on intoxicating liquor imposed by chapter 369 of

73-12  NRS;

73-13         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

73-14         (5) The tax on tobacco imposed by chapter 370 of NRS;

73-15         (6) The governmental services tax imposed by or pursuant to

73-16  chapter 371 of NRS;

73-17         (7) The tax imposed on gaming licensees by or pursuant to

73-18  chapter 463 of NRS;

73-19         (8) Property taxes imposed pursuant to chapter 361 of NRS;

73-20         (9) The tax on the transfer of real property imposed by or

73-21  pursuant to chapter 375 of NRS; and

73-22         (10) Any other state or local tax.

73-23     (b) The proper crediting of gasoline tax revenue if the collection

73-24  is moved to the terminal rack level.

73-25     3.  The Committee may:

73-26     (a) Conduct investigations and hold hearings in connection with

73-27  its review and study;

73-28     (b) Contract with one or more consultants to obtain technical

73-29  advice concerning the study conducted pursuant to NRS 218.53884;

73-30     (c) Apply for any available grants and accept any gifts, grants or

73-31  donations and use any such gifts, grants or donations to aid the

73-32  committee in carrying out its duties pursuant to this chapter;

73-33     (d) Direct the Legislative Counsel Bureau to assist in its

73-34  research, investigations, review and study; and

73-35     (e) Recommend to the Legislature, as a result of its review and

73-36  study, any appropriate legislation.

73-37     Sec. 162.  NRS 233B.039 is hereby amended to read as

73-38  follows:

73-39     233B.039  1.  The following agencies are entirely exempted

73-40  from the requirements of this chapter:

73-41     (a) The Governor.

73-42     (b) The Department of Corrections.

73-43     (c) The University and Community College System of Nevada.

73-44     (d) The Office of the Military.

74-1      (e) [The] Except as otherwise provided in section 80 of this act,

74-2  the State Gaming Control Board.

74-3      (f) The Nevada Gaming Commission.

74-4      (g) The Welfare Division of the Department of Human

74-5  Resources.

74-6      (h) The Division of Health Care Financing and Policy of the

74-7  Department of Human Resources.

74-8      (i) The State Board of Examiners acting pursuant to chapter 217

74-9  of NRS.

74-10     (j) Except as otherwise provided in NRS 533.365, the Office of

74-11  the State Engineer.

74-12     (k) The Division of Industrial Relations of the Department of

74-13  Business and Industry acting to enforce the provisions of

74-14  NRS 618.375.

74-15     (l) The Administrator of the Division of Industrial Relations of

74-16  the Department of Business and Industry in establishing and

74-17  adjusting the schedule of fees and charges for accident benefits

74-18  pursuant to subsection 2 of NRS 616C.260.

74-19     (m) The Board to Review Claims in adopting resolutions to

74-20  carry out its duties pursuant to NRS 590.830.

74-21     2.  Except as otherwise provided in subsection 5 and NRS

74-22  391.323, the Department of Education, the Board of the Public

74-23  Employees’ Benefits Program and the Commission on Professional

74-24  Standards in Education are subject to the provisions of this chapter

74-25  for the purpose of adopting regulations but not with respect to any

74-26  contested case.

74-27     3.  The special provisions of:

74-28     (a) Chapter 612 of NRS for the distribution of regulations by

74-29  and the judicial review of decisions of the Employment Security

74-30  Division of the Department of Employment, Training and

74-31  Rehabilitation;

74-32     (b) Chapters 616A to 617, inclusive, of NRS for the

74-33  determination of contested claims;

74-34     (c) Chapter 703 of NRS for the judicial review of decisions of

74-35  the Public Utilities Commission of Nevada;

74-36     (d) Chapter 91 of NRS for the judicial review of decisions of the

74-37  Administrator of the Securities Division of the Office of the

74-38  Secretary of State; and

74-39     (e) NRS 90.800 for the use of summary orders in contested

74-40  cases,

74-41  prevail over the general provisions of this chapter.

74-42     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

74-43  233B.126 do not apply to the Department of Human Resources in

74-44  the adjudication of contested cases involving the issuance of letters

74-45  of approval for health facilities and agencies.

75-1      5.  The provisions of this chapter do not apply to:

75-2      (a) Any order for immediate action, including, but not limited

75-3  to, quarantine and the treatment or cleansing of infected or infested

75-4  animals, objects or premises, made under the authority of the State

75-5  Board of Agriculture, the State Board of Health or any other agency

75-6  of this state in the discharge of a responsibility for the preservation

75-7  of human or animal health or for insect or pest control;

75-8      (b) An extraordinary regulation of the State Board of Pharmacy

75-9  adopted pursuant to NRS 453.2184; or

75-10     (c) A regulation adopted by the State Board of Education

75-11  pursuant to NRS 392.644 or 394.1694.

75-12     6.  The State Board of Parole Commissioners is subject to the

75-13  provisions of this chapter for the purpose of adopting regulations but

75-14  not with respect to any contested case.

75-15     Sec. 163.  NRS 244.335 is hereby amended to read as follows:

75-16     244.335  1.  Except as otherwise provided in subsection 2, the

75-17  board of county commissioners may:

75-18     (a) Regulate all character of lawful trades, callings, industries,

75-19  occupations, professions and business conducted in its county

75-20  outside of the limits of incorporated cities and towns.

75-21     (b) Except as otherwise provided in NRS 244.3359 and 576.128,

75-22  fix, impose and collect a license tax for revenue or for regulation, or

75-23  for both revenue and regulation, on such trades, callings, industries,

75-24  occupations, professions and business.

75-25     2.  The county license boards have the exclusive power in their

75-26  respective counties to regulate entertainers employed by an

75-27  entertainment by referral service and the business of conducting a

75-28  dancing hall, escort service, entertainment by referral service or

75-29  gambling game or device permitted by law, outside of an

75-30  incorporated city. The county license boards may fix, impose and

75-31  collect license taxes for revenue or for regulation, or for both

75-32  revenue and regulation, on such employment and businesses.

75-33     3.  No license to engage in any type of business may be granted

75-34  unless the applicant for the license signs an affidavit affirming that

75-35  the business has complied with the provisions of [chapter 364A of

75-36  NRS.] section 108 of this act. The county license board shall

75-37  provide upon request an application for a business license pursuant

75-38  to [chapter 364A of NRS.] section 108 of this act.

75-39     4.  No license to engage in business as a seller of tangible

75-40  personal property may be granted unless the applicant for the license

75-41  presents written evidence that:

75-42     (a) The Department of Taxation has issued or will issue a permit

75-43  for this activity, and this evidence clearly identifies the business by

75-44  name; or

76-1      (b) Another regulatory agency of the State has issued or will

76-2  issue a license required for this activity.

76-3      5.  Any license tax levied for the purposes of NRS 244.3358 or

76-4  244A.597 to 244A.655, inclusive, constitutes a lien upon the real

76-5  and personal property of the business upon which the tax was levied

76-6  until the tax is paid. The lien has the same priority as a lien for

76-7  general taxes. The lien must be enforced in the following manner:

76-8      (a) By recording in the office of the county recorder, within 6

76-9  months after the date on which the tax became delinquent or was

76-10  otherwise determined to be due and owing, a notice of the tax lien

76-11  containing the following:

76-12         (1) The amount of tax due and the appropriate year;

76-13         (2) The name of the record owner of the property;

76-14         (3) A description of the property sufficient for identification;

76-15  and

76-16         (4) A verification by the oath of any member of the board of

76-17  county commissioners or the county fair and recreation board; and

76-18     (b) By an action for foreclosure against the property in the same

76-19  manner as an action for foreclosure of any other lien, commenced

76-20  within 2 years after the date of recording of the notice of the tax

76-21  lien, and accompanied by appropriate notice to other lienholders.

76-22     6.  The board of county commissioners may delegate the

76-23  authority to enforce liens from taxes levied for the purposes of NRS

76-24  244A.597 to 244A.655, inclusive, to the county fair and recreation

76-25  board. If the authority is so delegated, the board of county

76-26  commissioners shall revoke or suspend the license of a business

76-27  upon certification by the county fair and recreation board that the

76-28  license tax has become delinquent, and shall not reinstate the license

76-29  until the tax is paid. Except as otherwise provided in NRS 244.3357,

76-30  all information concerning license taxes levied by an ordinance

76-31  authorized by this section or other information concerning the

76-32  business affairs or operation of any licensee obtained as a result of

76-33  the payment of such license taxes or as the result of any audit or

76-34  examination of the books by any authorized employee of a county

76-35  fair and recreation board of the county for any license tax levied for

76-36  the purpose of NRS 244A.597 to 244A.655, inclusive, is

76-37  confidential and must not be disclosed by any member, officer or

76-38  employee of the county fair and recreation board or the county

76-39  imposing the license tax unless the disclosure is authorized by the

76-40  affirmative action of a majority of the members of the appropriate

76-41  county fair and recreation board. Continuing disclosure may be so

76-42  authorized under an agreement with the Department of Taxation for

76-43  the exchange of information concerning taxpayers.

 

 

77-1      Sec. 164.  NRS 268.095 is hereby amended to read as follows:

77-2      268.095  1.  The city council or other governing body of each

77-3  incorporated city in this state, whether organized under general law

77-4  or special charter, may:

77-5      (a) Except as otherwise provided in NRS 268.0968 and 576.128,

77-6  fix, impose and collect for revenues or for regulation, or both, a

77-7  license tax on all character of lawful trades, callings, industries,

77-8  occupations, professions and businesses conducted within its

77-9  corporate limits.

77-10     (b) Assign the proceeds of any one or more of such license taxes

77-11  to the county within which the city is situated for the purpose or

77-12  purposes of making the proceeds available to the county:

77-13         (1) As a pledge as additional security for the payment of any

77-14  general obligation bonds issued pursuant to NRS 244A.597 to

77-15  244A.655, inclusive;

77-16         (2) For redeeming any general obligation bonds issued

77-17  pursuant to NRS 244A.597 to 244A.655, inclusive;

77-18         (3) For defraying the costs of collecting or otherwise

77-19  administering any such license tax so assigned, of the county fair

77-20  and recreation board and of officers, agents and employees hired

77-21  thereby, and of incidentals incurred thereby;

77-22         (4) For operating and maintaining recreational facilities

77-23  under the jurisdiction of the county fair and recreation board;

77-24         (5) For improving, extending and bettering recreational

77-25  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

77-26         (6) For constructing, purchasing or otherwise acquiring such

77-27  recreational facilities.

77-28     (c) Pledge the proceeds of any tax imposed on the revenues from

77-29  the rental of transient lodging pursuant to this section for the

77-30  payment of any general or special obligations issued by the city for

77-31  a purpose authorized by the laws of this state.

77-32     (d) Use the proceeds of any tax imposed pursuant to this section

77-33  on the revenues from the rental of transient lodging:

77-34         (1) To pay the principal, interest or any other indebtedness

77-35  on any general or special obligations issued by the city pursuant to

77-36  the laws of this state;

77-37         (2) For the expense of operating or maintaining, or both, any

77-38  facilities of the city; and

77-39         (3) For any other purpose for which other money of the city

77-40  may be used.

77-41     2.  The proceeds of any tax imposed pursuant to this section

77-42  that are pledged for the repayment of general obligations may be

77-43  treated as “pledged revenues” for the purposes of NRS 350.020.

77-44     3.  No license to engage in any type of business may be granted

77-45  unless the applicant for the license signs an affidavit affirming that

78-1  the business has complied with the provisions of [chapter 364A of

78-2  NRS.] section 108 of this act. The city licensing agency shall

78-3  provide upon request an application for a business license pursuant

78-4  to [chapter 364A of NRS.] section 108 of this act.

78-5      4.  No license to engage in business as a seller of tangible

78-6  personal property may be granted unless the applicant for the license

78-7  presents written evidence that:

78-8      (a) The Department of Taxation has issued or will issue a permit

78-9  for this activity, and this evidence clearly identifies the business by

78-10  name; or

78-11     (b) Another regulatory agency of the State has issued or will

78-12  issue a license required for this activity.

78-13     5.  Any license tax levied under the provisions of this section

78-14  constitutes a lien upon the real and personal property of the business

78-15  upon which the tax was levied until the tax is paid. The lien has the

78-16  same priority as a lien for general taxes. The lien must be enforced

78-17  in the following manner:

78-18     (a) By recording in the office of the county recorder, within 6

78-19  months following the date on which the tax became delinquent or

78-20  was otherwise determined to be due and owing, a notice of the tax

78-21  lien containing the following:

78-22         (1) The amount of tax due and the appropriate year;

78-23         (2) The name of the record owner of the property;

78-24         (3) A description of the property sufficient for identification;

78-25  and

78-26         (4) A verification by the oath of any member of the board of

78-27  county commissioners or the county fair and recreation board; and

78-28     (b) By an action for foreclosure against such property in the

78-29  same manner as an action for foreclosure of any other lien,

78-30  commenced within 2 years after the date of recording of the notice

78-31  of the tax lien, and accompanied by appropriate notice to other

78-32  lienholders.

78-33     6.  The city council or other governing body of each

78-34  incorporated city may delegate the power and authority to enforce

78-35  such liens to the county fair and recreation board. If the authority is

78-36  so delegated, the governing body shall revoke or suspend the license

78-37  of a business upon certification by the board that the license tax has

78-38  become delinquent, and shall not reinstate the license until the tax is

78-39  paid. Except as otherwise provided in NRS 268.0966, all

78-40  information concerning license taxes levied by an ordinance

78-41  authorized by this section or other information concerning the

78-42  business affairs or operation of any licensee obtained as a result of

78-43  the payment of those license taxes or as the result of any audit or

78-44  examination of the books of the city by any authorized employee of

78-45  a county fair and recreation board for any license tax levied for the

79-1  purpose of NRS 244A.597 to 244A.655, inclusive, is confidential

79-2  and must not be disclosed by any member, official or employee of

79-3  the county fair and recreation board or the city imposing the license

79-4  tax unless the disclosure is authorized by the affirmative action of a

79-5  majority of the members of the appropriate county fair and

79-6  recreation board. Continuing disclosure may be so authorized under

79-7  an agreement with the Department of Taxation for the exchange of

79-8  information concerning taxpayers.

79-9      7.  The powers conferred by this section are in addition and

79-10  supplemental to, and not in substitution for, and the limitations

79-11  imposed by this section do not affect the powers conferred by, any

79-12  other law. No part of this section repeals or affects any other law or

79-13  any part thereof, it being intended that this section provide a

79-14  separate method of accomplishing its objectives, and not an

79-15  exclusive one.

79-16     Sec. 165.  NRS 388.750 is hereby amended to read as follows:

79-17     388.750  1.  An educational foundation:

79-18     (a) Shall comply with the provisions of chapter 241 of NRS;

79-19     (b) Except as otherwise provided in subsection 2, shall make its

79-20  records public and open to inspection pursuant to NRS 239.010; and

79-21     (c) Is exempt from the tax on transfer of real property pursuant

79-22  to subsection [14] 11 of NRS 375.090.

79-23     2.  An educational foundation is not required to disclose the

79-24  names of the contributors to the foundation or the amount of their

79-25  contributions. The educational foundation shall, upon request, allow

79-26  a contributor to examine, during regular business hours, any record,

79-27  document or other information of the foundation relating to that

79-28  contributor.

79-29     3.  As used in this section, “educational foundation” means a

79-30  nonprofit corporation, association or institution or a charitable

79-31  organization that is:

79-32     (a) Organized and operated exclusively for the purpose of

79-33  supporting one or more kindergartens, elementary schools, junior

79-34  high or middle schools or high schools, or any combination thereof;

79-35     (b) Formed pursuant to the laws of this state; and

79-36     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

79-37     Sec. 166.  NRS 396.405 is hereby amended to read as follows:

79-38     396.405  1.  A university foundation:

79-39     (a) Shall comply with the provisions of chapter 241 of NRS;

79-40     (b) Except as otherwise provided in subsection 2, shall make its

79-41  records public and open to inspection pursuant to NRS 239.010;

79-42     (c) Is exempt from the tax on transfers of real property pursuant

79-43  to subsection [14] 12 of NRS 379.090; and

80-1      (d) May allow a president or an administrator of the university

80-2  or community college which it supports to serve as a member of its

80-3  governing body.

80-4      2.  A university foundation is not required to disclose the name

80-5  of any contributor or potential contributor to the university

80-6  foundation, the amount of his contribution or any information which

80-7  may reveal or lead to the discovery of his identity. The university

80-8  foundation shall, upon request, allow a contributor to examine,

80-9  during regular business hours, any record, document or other

80-10  information of the foundation relating to that contributor.

80-11     3.  As used in this section, “university foundation” means a

80-12  nonprofit corporation, association or institution or a charitable

80-13  organization that is:

80-14     (a) Organized and operated exclusively for the purpose of

80-15  supporting a university or a community college;

80-16     (b) Formed pursuant to the laws of this state; and

80-17     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

80-18     Sec. 167.  NRS 459.3824 is hereby amended to read as

80-19  follows:

80-20     459.3824  1.  The owner of a regulated facility shall pay to the

80-21  Division an annual fee based on the fiscal year. The annual fee for

80-22  each facility is the sum of a base fee set by the State Environmental

80-23  Commission and any additional fee imposed by the Commission

80-24  pursuant to subsection 2. The annual fee must be prorated and may

80-25  not be refunded.

80-26     2.  The State Environmental Commission may impose an

80-27  additional fee upon the owner of a regulated facility in an amount

80-28  determined by the Commission to be necessary to enable the

80-29  Division to carry out its duties pursuant to NRS 459.380 to

80-30  459.3874, inclusive. The additional fee must be based on a

80-31  graduated schedule adopted by the Commission which takes into

80-32  consideration the quantity of hazardous substances located at each

80-33  facility.

80-34     3.  After the payment of the initial annual fee, the Division shall

80-35  send the owner of a regulated facility a bill in July for the annual fee

80-36  for the fiscal year then beginning which is based on the applicable

80-37  reports for the preceding year.

80-38     4.  The owner of a regulated facility shall submit, with any

80-39  payment required by this section, the business license number

80-40  assigned by the Department of Taxation [, for the imposition and

80-41  collection of taxes pursuant to chapter 364A of NRS, to the business

80-42  for which the payment is made.] upon compliance by the owner

80-43  with section 108 of this act.

80-44     5.  All fees collected pursuant to this section and penalties

80-45  collected pursuant to NRS 459.3833, 459.3834 and 459.3874, and

81-1  any interest earned thereon, must be deposited with the State

81-2  Treasurer for credit to the Fund for Precaution Against Chemical

81-3  Accidents, which is hereby created as a special revenue fund.

81-4      Sec. 168.  NRS 463.0136 is hereby amended to read as

81-5  follows:

81-6      463.0136  “Associated equipment” means:

81-7      1.  Any equipment or mechanical, electromechanical or

81-8  electronic contrivance, component or machine used remotely or

81-9  directly in connection with gaming, any game, race book or sports

81-10  pool that would not otherwise be classified as a gaming device,

81-11  including dice, playing cards, links which connect to progressive

81-12  slot machines, equipment which affects the proper reporting of gross

81-13  revenue, computerized systems of betting at a race book or sports

81-14  pool, computerized systems for monitoring slot machines and

81-15  devices for weighing or counting money; or

81-16     2.  A computerized system for recordation of sales for use in an

81-17  area subject to the [casino entertainment] tax imposed pursuant to

81-18  [NRS 463.401.] section 78 of this act.

81-19     Sec. 169.  NRS 463.270 is hereby amended to read as follows:

81-20     463.270  1.  Subject to the power of the Board to deny, revoke,

81-21  suspend, condition or limit licenses, any state license in force may

81-22  be renewed by the Board for the next succeeding license period

81-23  upon proper application for renewal and payment of state license

81-24  fees and taxes as required by law and the regulations of the Board.

81-25     2.  All state gaming licenses are subject to renewal on the [1st]

81-26  first day of each January and all quarterly state gaming licenses on

81-27  the [1st] first day of each calendar quarter thereafter.

81-28     3.  Application for renewal must be filed with the Board , and

81-29  all state license fees and taxes required by law, including , without

81-30  limitation , NRS 463.370, 463.373 to 463.3855, inclusive,

81-31  [463.401,] 463.660, 464.015 and 464.040, and section 78 of this act

81-32  must be paid to the Board on or before the dates respectively

81-33  provided by law for each fee or tax.

81-34     4.  Application for renewal of licenses for slot machines only

81-35  must be made by the operators of the locations where such machines

81-36  are situated.

81-37     5.  Any person failing to pay any state license fees or taxes due

81-38  at the times respectively provided shall pay in addition to such

81-39  license fees or taxes a penalty of not less than $50 or 25 percent of

81-40  the amount due, whichever is the greater, but not more than $1,000

81-41  if the fees or taxes are less than 10 days late and in no case in excess

81-42  of $5,000. The penalty must be collected as are other charges,

81-43  license fees and penalties under this chapter.

81-44     6.  Any person who operates, carries on or exposes for play any

81-45  gambling game, gaming device or slot machine or who

82-1  manufactures, sells or distributes any gaming device, equipment,

82-2  material or machine used in gaming[,] after his license becomes

82-3  subject to renewal, and thereafter fails to apply for renewal as

82-4  provided in this section, is guilty of a misdemeanor and, in addition

82-5  to the penalties provided by law, is liable to the State of Nevada for

82-6  all license fees, taxes and penalties which would have been due

82-7  upon application for renewal.

82-8      7.  If any licensee or other person fails to renew his license as

82-9  provided in this section , the Board may order the immediate closure

82-10  of all his gaming activity until the license is renewed by the

82-11  payment of the necessary fees, taxes, interest and any penalties.

82-12  Except for a license for which fees are based on the gross revenue of

82-13  the licensee, failure to renew a license within 30 days after the date

82-14  required by this chapter shall be deemed a surrender of the license.

82-15     8.  The voluntary surrender of a license by a licensee does not

82-16  become effective until accepted in the manner provided in the

82-17  regulations of the Board. The surrender of a license does not relieve

82-18  the former licensee of any penalties, fines, fees, taxes or interest

82-19  due.

82-20     Sec. 170.  NRS 463.373 is hereby amended to read as follows:

82-21     463.373  1.  Before issuing a state gaming license to an

82-22  applicant for a restricted operation, the Commission shall charge

82-23  and collect from him for each slot machine for each quarter year:

82-24     (a) A license fee of [$61] $81 for each slot machine if he will

82-25  have at least one but not more than five slot machines.

82-26     (b) A license fee of [$305 plus $106] $405 plus $141 for each

82-27  slot machine in excess of five if he will have at least six but not

82-28  more than 15 slot machines.

82-29     2.  The Commission shall charge and collect the fee prescribed

82-30  in subsection 1:

82-31     (a) On or before the last day of the last month in a calendar

82-32  quarter, for the ensuing calendar quarter, from a licensee whose

82-33  operation is continuing.

82-34     (b) In advance from a licensee who begins operation or puts

82-35  additional slot machines into play during a calendar quarter.

82-36     3.  Except as otherwise provided in NRS 463.386, no proration

82-37  of the fee prescribed in subsection 1 may be allowed for any reason.

82-38     4.  The operator of the location where slot machines are situated

82-39  shall pay the fee prescribed in subsection 1 upon the total number of

82-40  slot machines situated in that location, whether or not the machines

82-41  are owned by one or more licensee-owners.

82-42     Sec. 171.  NRS 463.401 is hereby amended to read as follows:

82-43     463.401  1.  In addition to any other license fees and taxes

82-44  imposed by this chapter, a casino entertainment tax equivalent to 10

82-45  percent of all amounts paid for admission, food, refreshments and

83-1  merchandise is hereby levied, except as otherwise provided in

83-2  subsection 2, upon each licensed gaming establishment in this state

83-3  where [music and dancing privileges or any other] live

83-4  entertainment is provided to the patrons [in a cabaret, nightclub,

83-5  cocktail lounge or casino showroom in connection with the serving

83-6  or selling of food or refreshments or the selling of any

83-7  merchandise.] of the licensed gaming establishment. Amounts paid

83-8  for gratuities directly or indirectly remitted to employees of the

83-9  licensee or for service charges, including those imposed in

83-10  connection with use of credit cards or debit cards, that are collected

83-11  and retained by persons other than the licensee are not taxable

83-12  pursuant to this section.

83-13     2.  A licensed gaming establishment is not subject to tax

83-14  pursuant to this section if:

83-15     (a) The establishment is licensed for less than 51 slot machines,

83-16  less than six games, or any combination of slot machines and games

83-17  within those respective limits [;

83-18     (b) The entertainment is presented in a facility that would not

83-19  have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as that

83-20  provision existed in 1965;

83-21     (c) The entertainment is presented in a facility that would have

83-22  been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

83-23  (4) or (5) as those provisions existed in 1965; or

83-24     (d) In other cases, if:

83-25         (1) No distilled spirits, wine or beer is served or permitted to

83-26  be consumed;

83-27         (2) Only light refreshments are served;

83-28         (3) Where space is provided for dancing, no charge is made

83-29  for dancing; and

83-30         (4) Where music is provided or permitted, the music is

83-31  provided without any charge to the owner, lessee or operator of the

83-32  establishment or to any concessionaire.] ; or

83-33     (b) The facility in which the live entertainment is provided has

83-34  a maximum seating capacity that is at least 7,500.

83-35     3. The tax imposed by this section does not apply to

83-36  [merchandise] :

83-37     (a) Live entertainment that this state is prohibited from taxing

83-38  under the Constitution, laws or treaties of the United States or the

83-39  Nevada Constitution.

83-40     (b) Merchandise sold outside the facility in which the live

83-41  entertainment is presented, unless the purchase of the merchandise

83-42  entitles the purchaser to admission to the entertainment.

83-43     (c) Any live entertainment that is provided by or entirely for

83-44  the benefit of a nonprofit organization that is recognized as

83-45  exempt from taxation pursuant to 26 U.S.C. § 501(c).

84-1      (d) Live entertainment that is provided at a trade show.

84-2      (e) Music performed by musicians who move constantly

84-3  through the audience if no other form of live entertainment is

84-4  afforded to the patrons.

84-5      (f) Any boxing contest or exhibition governed by the provisions

84-6  of chapter 467 of NRS.

84-7      (g) Live entertainment that is provided or occurs at private

84-8  meetings or dinners attended by members of a particular

84-9  organization or by a casual assemblage and the purpose of the

84-10  event is not primarily for entertainment.

84-11     (h) Live entertainment presented in a common area of a

84-12  shopping mall, unless the entertainment is provided in a facility

84-13  located within the mall.

84-14     4.  The tax imposed by this section must be paid by the licensee

84-15  of the establishment.

84-16     5.  As used in this section, “live entertainment” means any

84-17  activity provided for pleasure, enjoyment, recreation, relaxation,

84-18  diversion or other similar purpose by a person or persons who are

84-19  physically present when providing that activity to a patron or

84-20  group of patrons who are physically present.

84-21     Sec. 172.  NRS 463.4055 is hereby amended to read as

84-22  follows:

84-23     463.4055  Any ticket for admission to [a cabaret, nightclub,

84-24  cocktail lounge or casino showroom] an activity subject to the tax

84-25  imposed by NRS 463.401 must state whether the casino

84-26  entertainment tax is included in the price of the ticket. If the ticket

84-27  does not include such a statement, the licensed gaming

84-28  establishment shall pay the casino entertainment tax on the face

84-29  amount of the ticket.

84-30     Sec. 173.  NRS 463.408 is hereby amended to read as follows:

84-31     463.408  1.  As used in this section, “holidays or special

84-32  events” refers to periods during which the influx of tourist activity

84-33  in this state or any area thereof may require additional or alternative

84-34  industry accommodation as determined by the Board.

84-35     2.  Any licensee holding a valid license under this chapter may

84-36  apply to the Board, on application forms prescribed by the Board,

84-37  for a holiday or special event permit to:

84-38     (a) Increase the licensee’s game operations during holidays or

84-39  special events; or

84-40     (b) Provide persons who are attending a special event with

84-41  gaming in an area of the licensee’s establishment to which access by

84-42  the general public may be restricted.

84-43     3.  The application must be filed with the Board at least 15 days

84-44  before the date of the holiday or special event.

85-1      4.  If the Board approves the application, it shall issue to the

85-2  licensee a permit to operate presently existing games or any

85-3  additional games in designated areas of the licensee’s establishment.

85-4  The number of additional games must not exceed 50 percent of the

85-5  number of games operated by the licensee at the time the application

85-6  is filed. The permit must state the period for which it is issued and

85-7  the number, if any, of additional games allowed. For purposes of

85-8  computation, any fractional game must be counted as one full game.

85-9  The licensee shall present any such permit on the demand of any

85-10  inspecting agent of the Board or Commission.

85-11     5.  Before issuing any permit, the Board shall charge and collect

85-12  from the licensee a fee of $14 per game per day for each day the

85-13  permit is effective. The fees are in lieu of the fees required under

85-14  NRS 463.380, 463.383 and 463.390.

85-15     6.  The additional games allowed under a permit must not be

85-16  counted in computing the [casino entertainment tax under NRS

85-17  463.401.] tax imposed by section 78 of this act.

85-18     7.  If any such additional games are not removed at the time the

85-19  permit expires, the licensee is immediately subject to the fees

85-20  provided for in this chapter.

85-21     Sec. 174.  NRS 612.265 is hereby amended to read as follows:

85-22     612.265  1.  Except as otherwise provided in this section,

85-23  information obtained from any employing unit or person pursuant to

85-24  the administration of this chapter and any determination as to the

85-25  benefit rights of any person is confidential and may not be disclosed

85-26  or be open to public inspection in any manner which would reveal

85-27  the person’s or employing unit’s identity.

85-28     2.  Any claimant or his legal representative is entitled to

85-29  information from the records of the Division, to the extent necessary

85-30  for the proper presentation of his claim in any proceeding pursuant

85-31  to this chapter. A claimant or an employing unit is not entitled to

85-32  information from the records of the Division for any other purpose.

85-33     3.  Subject to such restrictions as the Administrator may by

85-34  regulation prescribe, the information obtained by the Division may

85-35  be made available to:

85-36     (a) Any agency of this or any other state or any federal agency

85-37  charged with the administration or enforcement of laws relating to

85-38  unemployment compensation, public assistance, workers’

85-39  compensation or labor and industrial relations, or the maintenance

85-40  of a system of public employment offices;

85-41     (b) Any state or local agency for the enforcement of child

85-42  support;

85-43     (c) The Internal Revenue Service of the Department of the

85-44  Treasury;

85-45     (d) The Department of Taxation; and

86-1      (e) The State Contractors’ Board in the performance of its duties

86-2  to enforce the provisions of chapter 624 of NRS.

86-3  Information obtained in connection with the administration of the

86-4  Employment Service may be made available to persons or agencies

86-5  for purposes appropriate to the operation of a public employment

86-6  service or a public assistance program.

86-7      4.  Upon written request made by a public officer of a local

86-8  government, the Administrator shall furnish from the records of the

86-9  Division the name, address and place of employment of any person

86-10  listed in the records of employment of the Division. The request

86-11  must set forth the social security number of the person about whom

86-12  the request is made and contain a statement signed by proper

86-13  authority of the local government certifying that the request is made

86-14  to allow the proper authority to enforce a law to recover a debt or

86-15  obligation owed to the local government. The information obtained

86-16  by the local government is confidential and may not be used or

86-17  disclosed for any purpose other than the collection of a debt or

86-18  obligation owed to that local government. The Administrator may

86-19  charge a reasonable fee for the cost of providing the requested

86-20  information.

86-21     5.  The Administrator may publish or otherwise provide

86-22  information on the names of employers, their addresses, their type

86-23  or class of business or industry, and the approximate number of

86-24  employees employed by each such employer, if the information

86-25  released will assist unemployed persons to obtain employment or

86-26  will be generally useful in developing and diversifying the economic

86-27  interests of this state. Upon request by a state agency which is able

86-28  to demonstrate that its intended use of the information will benefit

86-29  the residents of this state, the Administrator may, in addition to the

86-30  information listed in this subsection, disclose the number of

86-31  employees employed by each employer and the total wages paid by

86-32  each employer. The Administrator may charge a fee to cover the

86-33  actual costs of any administrative expenses relating to the disclosure

86-34  of this information to a state agency. The Administrator may require

86-35  the state agency to certify in writing that the agency will take all

86-36  actions necessary to maintain the confidentiality of the information

86-37  and prevent its unauthorized disclosure.

86-38     6.  Upon request therefor the Administrator shall furnish to any

86-39  agency of the United States charged with the administration of

86-40  public works or assistance through public employment, and may

86-41  furnish to any state agency similarly charged, the name, address,

86-42  ordinary occupation and employment status of each recipient of

86-43  benefits and the recipient’s rights to further benefits pursuant to this

86-44  chapter.

87-1      7.  To further a current criminal investigation, the chief

87-2  executive officer of any law enforcement agency of this state may

87-3  submit a written request to the Administrator that he furnish, from

87-4  the records of the Division, the name, address and place of

87-5  employment of any person listed in the records of employment of

87-6  the Division. The request must set forth the social security number

87-7  of the person about whom the request is made and contain a

87-8  statement signed by the chief executive officer certifying that the

87-9  request is made to further a criminal investigation currently being

87-10  conducted by the agency. Upon receipt of such a request, the

87-11  Administrator shall furnish the information requested. He may

87-12  charge a fee to cover the actual costs of any related administrative

87-13  expenses.

87-14     8.  In addition to the provisions of subsection 5, the

87-15  Administrator shall provide lists containing the names and addresses

87-16  of employers, the number of employees employed by each employer

87-17  and information regarding the [total] wages paid by each employer

87-18  to the Department of Taxation, upon request, for use in verifying

87-19  returns for the [business tax.] taxes imposed pursuant to chapter

87-20  364A of NRS and sections 40 to 63, inclusive, of this act. The

87-21  Administrator may charge a fee to cover the actual costs of any

87-22  related administrative expenses.

87-23     9.  A private carrier that provides industrial insurance in this

87-24  state shall submit to the Administrator a list containing the name of

87-25  each person who received benefits pursuant to chapters 616A to

87-26  616D, inclusive, or 617 of NRS during the preceding month and

87-27  request that he compare the information so provided with the

87-28  records of the Division regarding persons claiming benefits pursuant

87-29  to chapter 612 of NRS for the same period. The information

87-30  submitted by the private carrier must be in a form determined by the

87-31  Administrator and must contain the social security number of each

87-32  such person. Upon receipt of the request, the Administrator shall

87-33  make such a comparison and, if it appears from the information

87-34  submitted that a person is simultaneously claiming benefits under

87-35  chapter 612 of NRS and under chapters 616A to 616D, inclusive, or

87-36  617 of NRS, the Administrator shall notify the Attorney General or

87-37  any other appropriate law enforcement agency. The Administrator

87-38  shall charge a fee to cover the actual costs of any related

87-39  administrative expenses.

87-40     10.  The Administrator may request the Comptroller of the

87-41  Currency of the United States to cause an examination of the

87-42  correctness of any return or report of any national banking

87-43  association rendered pursuant to the provisions of this chapter, and

87-44  may in connection with the request transmit any such report or

88-1  return to the Comptroller of the Currency of the United States as

88-2  provided in Section 3305(c) of the Internal Revenue Code of 1954.

88-3      11.  If any employee or member of the Board of Review, the

88-4  Administrator or any employee of the Administrator, in violation of

88-5  the provisions of this section, discloses information obtained from

88-6  any employing unit or person in the administration of this chapter,

88-7  or if any person who has obtained a list of applicants for work, or of

88-8  claimants or recipients of benefits pursuant to this chapter uses or

88-9  permits the use of the list for any political purpose, he is guilty of a

88-10  gross misdemeanor.

88-11     12.  All letters, reports or communications of any kind, oral or

88-12  written, from the employer or employee to each other or to the

88-13  Division or any of its agents, representatives or employees are

88-14  privileged and must not be the subject matter or basis for any

88-15  lawsuit if the letter, report or communication is written, sent,

88-16  delivered or prepared pursuant to the requirements of this chapter.

88-17     Sec. 175.  NRS 612.265 is hereby amended to read as follows:

88-18     612.265  1.  Except as otherwise provided in this section,

88-19  information obtained from any employing unit or person pursuant to

88-20  the administration of this chapter and any determination as to the

88-21  benefit rights of any person is confidential and may not be disclosed

88-22  or be open to public inspection in any manner which would reveal

88-23  the person’s or employing unit’s identity.

88-24     2.  Any claimant or his legal representative is entitled to

88-25  information from the records of the Division, to the extent necessary

88-26  for the proper presentation of his claim in any proceeding pursuant

88-27  to this chapter. A claimant or an employing unit is not entitled to

88-28  information from the records of the Division for any other purpose.

88-29     3.  Subject to such restrictions as the Administrator may by

88-30  regulation prescribe, the information obtained by the Division may

88-31  be made available to:

88-32     (a) Any agency of this or any other state or any federal agency

88-33  charged with the administration or enforcement of laws relating to

88-34  unemployment compensation, public assistance, workers’

88-35  compensation or labor and industrial relations, or the maintenance

88-36  of a system of public employment offices;

88-37     (b) Any state or local agency for the enforcement of child

88-38  support;

88-39     (c) The Internal Revenue Service of the Department of the

88-40  Treasury;

88-41     (d) The Department of Taxation; and

88-42     (e) The State Contractors’ Board in the performance of its duties

88-43  to enforce the provisions of chapter 624 of NRS.

88-44  Information obtained in connection with the administration of the

88-45  Employment Service may be made available to persons or agencies

89-1  for purposes appropriate to the operation of a public employment

89-2  service or a public assistance program.

89-3      4.  Upon written request made by a public officer of a local

89-4  government, the Administrator shall furnish from the records of the

89-5  Division the name, address and place of employment of any person

89-6  listed in the records of employment of the Division. The request

89-7  must set forth the social security number of the person about whom

89-8  the request is made and contain a statement signed by proper

89-9  authority of the local government certifying that the request is made

89-10  to allow the proper authority to enforce a law to recover a debt or

89-11  obligation owed to the local government. The information obtained

89-12  by the local government is confidential and may not be used or

89-13  disclosed for any purpose other than the collection of a debt or

89-14  obligation owed to that local government. The Administrator may

89-15  charge a reasonable fee for the cost of providing the requested

89-16  information.

89-17     5.  The Administrator may publish or otherwise provide

89-18  information on the names of employers, their addresses, their type

89-19  or class of business or industry, and the approximate number of

89-20  employees employed by each such employer, if the information

89-21  released will assist unemployed persons to obtain employment or

89-22  will be generally useful in developing and diversifying the economic

89-23  interests of this state. Upon request by a state agency which is able

89-24  to demonstrate that its intended use of the information will benefit

89-25  the residents of this state, the Administrator may, in addition to the

89-26  information listed in this subsection, disclose the number of

89-27  employees employed by each employer and the total wages paid by

89-28  each employer. The Administrator may charge a fee to cover the

89-29  actual costs of any administrative expenses relating to the disclosure

89-30  of this information to a state agency. The Administrator may require

89-31  the state agency to certify in writing that the agency will take all

89-32  actions necessary to maintain the confidentiality of the information

89-33  and prevent its unauthorized disclosure.

89-34     6.  Upon request therefor the Administrator shall furnish to any

89-35  agency of the United States charged with the administration of

89-36  public works or assistance through public employment, and may

89-37  furnish to any state agency similarly charged, the name, address,

89-38  ordinary occupation and employment status of each recipient of

89-39  benefits and the recipient’s rights to further benefits pursuant to this

89-40  chapter.

89-41     7.  To further a current criminal investigation, the chief

89-42  executive officer of any law enforcement agency of this state may

89-43  submit a written request to the Administrator that he furnish, from

89-44  the records of the Division, the name, address and place of

89-45  employment of any person listed in the records of employment of

90-1  the Division. The request must set forth the social security number

90-2  of the person about whom the request is made and contain a

90-3  statement signed by the chief executive officer certifying that the

90-4  request is made to further a criminal investigation currently being

90-5  conducted by the agency. Upon receipt of such a request, the

90-6  Administrator shall furnish the information requested. He may

90-7  charge a fee to cover the actual costs of any related administrative

90-8  expenses.

90-9      8.  In addition to the provisions of subsection 5, the

90-10  Administrator shall provide lists containing the names and addresses

90-11  of employers, [the number of employees employed by each

90-12  employer] and information regarding the wages paid by each

90-13  employer to the Department of Taxation, upon request, for use in

90-14  verifying returns for the [taxes] tax imposed pursuant to [chapter

90-15  364A of NRS and] sections 40 to 63, inclusive, of this act. The

90-16  Administrator may charge a fee to cover the actual costs of any

90-17  related administrative expenses.

90-18     9.  A private carrier that provides industrial insurance in this

90-19  state shall submit to the Administrator a list containing the name of

90-20  each person who received benefits pursuant to chapters 616A to

90-21  616D, inclusive, or 617 of NRS during the preceding month and

90-22  request that he compare the information so provided with the

90-23  records of the Division regarding persons claiming benefits pursuant

90-24  to chapter 612 of NRS for the same period. The information

90-25  submitted by the private carrier must be in a form determined by the

90-26  Administrator and must contain the social security number of each

90-27  such person. Upon receipt of the request, the Administrator shall

90-28  make such a comparison and, if it appears from the information

90-29  submitted that a person is simultaneously claiming benefits under

90-30  chapter 612 of NRS and under chapters 616A to 616D, inclusive, or

90-31  617 of NRS, the Administrator shall notify the Attorney General or

90-32  any other appropriate law enforcement agency. The Administrator

90-33  shall charge a fee to cover the actual costs of any related

90-34  administrative expenses.

90-35     10.  The Administrator may request the Comptroller of the

90-36  Currency of the United States to cause an examination of the

90-37  correctness of any return or report of any national banking

90-38  association rendered pursuant to the provisions of this chapter, and

90-39  may in connection with the request transmit any such report or

90-40  return to the Comptroller of the Currency of the United States as

90-41  provided in Section 3305(c) of the Internal Revenue Code of 1954.

90-42     11.  If any employee or member of the Board of Review, the

90-43  Administrator or any employee of the Administrator, in violation of

90-44  the provisions of this section, discloses information obtained from

90-45  any employing unit or person in the administration of this chapter,

91-1  or if any person who has obtained a list of applicants for work, or of

91-2  claimants or recipients of benefits pursuant to this chapter uses or

91-3  permits the use of the list for any political purpose, he is guilty of a

91-4  gross misdemeanor.

91-5      12.  All letters, reports or communications of any kind, oral or

91-6  written, from the employer or employee to each other or to the

91-7  Division or any of its agents, representatives or employees are

91-8  privileged and must not be the subject matter or basis for any

91-9  lawsuit if the letter, report or communication is written, sent,

91-10  delivered or prepared pursuant to the requirements of this chapter.

91-11     Sec. 176.  NRS 616B.012 is hereby amended to read as

91-12  follows:

91-13     616B.012  1.  Except as otherwise provided in this section and

91-14  in NRS 616B.015, 616B.021 and 616C.205, information obtained

91-15  from any insurer, employer or employee is confidential and may not

91-16  be disclosed or be open to public inspection in any manner which

91-17  would reveal the person’s identity.

91-18     2.  Any claimant or his legal representative is entitled to

91-19  information from the records of the insurer, to the extent necessary

91-20  for the proper presentation of a claim in any proceeding under

91-21  chapters 616A to 616D, inclusive, or chapter 617 of NRS.

91-22     3.  The Division and Administrator are entitled to information

91-23  from the records of the insurer which is necessary for the

91-24  performance of their duties. The Administrator may, by regulation,

91-25  prescribe the manner in which otherwise confidential information

91-26  may be made available to:

91-27     (a) Any agency of this or any other state charged with the

91-28  administration or enforcement of laws relating to industrial

91-29  insurance, unemployment compensation, public assistance or labor

91-30  law and industrial relations;

91-31     (b) Any state or local agency for the enforcement of child

91-32  support;

91-33     (c) The Internal Revenue Service of the Department of the

91-34  Treasury;

91-35     (d) The Department of Taxation; and

91-36     (e) The State Contractors’ Board in the performance of its duties

91-37  to enforce the provisions of chapter 624 of NRS.

91-38  Information obtained in connection with the administration of a

91-39  program of industrial insurance may be made available to persons or

91-40  agencies for purposes appropriate to the operation of a program of

91-41  industrial insurance.

91-42     4.  Upon written request made by a public officer of a local

91-43  government, an insurer shall furnish from its records the name,

91-44  address and place of employment of any person listed in its records.

91-45  The request must set forth the social security number of the person

92-1  about whom the request is made and contain a statement signed by

92-2  proper authority of the local government certifying that the request

92-3  is made to allow the proper authority to enforce a law to recover a

92-4  debt or obligation owed to the local government. The information

92-5  obtained by the local government is confidential and may not be

92-6  used or disclosed for any purpose other than the collection of a debt

92-7  or obligation owed to that local government. The insurer may charge

92-8  a reasonable fee for the cost of providing the requested information.

92-9      5.  To further a current criminal investigation, the chief

92-10  executive officer of any law enforcement agency of this state may

92-11  submit to the administrator a written request for the name, address

92-12  and place of employment of any person listed in the records of an

92-13  insurer. The request must set forth the social security number of the

92-14  person about whom the request is made and contain a statement

92-15  signed by the chief executive officer certifying that the request is

92-16  made to further a criminal investigation currently being conducted

92-17  by the agency. Upon receipt of a request, the Administrator shall

92-18  instruct the insurer to furnish the information requested. Upon

92-19  receipt of such an instruction, the insurer shall furnish the

92-20  information requested. The insurer may charge a reasonable fee to

92-21  cover any related administrative expenses.

92-22     6.  Upon request by the Department of Taxation, the

92-23  Administrator shall provide:

92-24     (a) Lists containing the names and addresses of employers; and

92-25     (b) Other information concerning employers collected and

92-26  maintained by the Administrator or the Division to carry out the

92-27  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

92-28  NRS,

92-29  to the Department for its use in verifying returns for the [business

92-30  tax.] taxes imposed pursuant to chapter 364A of NRS and sections

92-31  40 to 63, inclusive, of this act. The Administrator may charge a

92-32  reasonable fee to cover any related administrative expenses.

92-33     7.  Any person who, in violation of this section, discloses

92-34  information obtained from files of claimants or policyholders or

92-35  obtains a list of claimants or policyholders under chapters 616A to

92-36  616D, inclusive, or chapter 617 of NRS and uses or permits the use

92-37  of the list for any political purposes, is guilty of a gross

92-38  misdemeanor.

92-39     8.  All letters, reports or communications of any kind, oral or

92-40  written, from the insurer, or any of its agents, representatives or

92-41  employees are privileged and must not be the subject matter or basis

92-42  for any lawsuit if the letter, report or communication is written, sent,

92-43  delivered or prepared pursuant to the requirements of chapters 616A

92-44  to 616D, inclusive, or chapter 617 of NRS.

93-1      Sec. 177.  NRS 616B.012 is hereby amended to read as

93-2  follows:

93-3      616B.012  1.  Except as otherwise provided in this section and

93-4  in NRS 616B.015, 616B.021 and 616C.205, information obtained

93-5  from any insurer, employer or employee is confidential and may not

93-6  be disclosed or be open to public inspection in any manner which

93-7  would reveal the person’s identity.

93-8      2.  Any claimant or his legal representative is entitled to

93-9  information from the records of the insurer, to the extent necessary

93-10  for the proper presentation of a claim in any proceeding under

93-11  chapters 616A to 616D, inclusive, or chapter 617 of NRS.

93-12     3.  The Division and Administrator are entitled to information

93-13  from the records of the insurer which is necessary for the

93-14  performance of their duties. The Administrator may, by regulation,

93-15  prescribe the manner in which otherwise confidential information

93-16  may be made available to:

93-17     (a) Any agency of this or any other state charged with the

93-18  administration or enforcement of laws relating to industrial

93-19  insurance, unemployment compensation, public assistance or labor

93-20  law and industrial relations;

93-21     (b) Any state or local agency for the enforcement of child

93-22  support;

93-23     (c) The Internal Revenue Service of the Department of the

93-24  Treasury;

93-25     (d) The Department of Taxation; and

93-26     (e) The State Contractors’ Board in the performance of its duties

93-27  to enforce the provisions of chapter 624 of NRS.

93-28  Information obtained in connection with the administration of a

93-29  program of industrial insurance may be made available to persons or

93-30  agencies for purposes appropriate to the operation of a program of

93-31  industrial insurance.

93-32     4.  Upon written request made by a public officer of a local

93-33  government, an insurer shall furnish from its records the name,

93-34  address and place of employment of any person listed in its records.

93-35  The request must set forth the social security number of the person

93-36  about whom the request is made and contain a statement signed by

93-37  proper authority of the local government certifying that the request

93-38  is made to allow the proper authority to enforce a law to recover a

93-39  debt or obligation owed to the local government. The information

93-40  obtained by the local government is confidential and may not be

93-41  used or disclosed for any purpose other than the collection of a debt

93-42  or obligation owed to that local government. The insurer may charge

93-43  a reasonable fee for the cost of providing the requested information.

93-44     5.  To further a current criminal investigation, the chief

93-45  executive officer of any law enforcement agency of this state may

94-1  submit to the administrator a written request for the name, address

94-2  and place of employment of any person listed in the records of an

94-3  insurer. The request must set forth the social security number of the

94-4  person about whom the request is made and contain a statement

94-5  signed by the chief executive officer certifying that the request is

94-6  made to further a criminal investigation currently being conducted

94-7  by the agency. Upon receipt of a request, the Administrator shall

94-8  instruct the insurer to furnish the information requested. Upon

94-9  receipt of such an instruction, the insurer shall furnish the

94-10  information requested. The insurer may charge a reasonable fee to

94-11  cover any related administrative expenses.

94-12     6.  Upon request by the Department of Taxation, the

94-13  Administrator shall provide:

94-14     (a) Lists containing the names and addresses of employers; and

94-15     (b) Other information concerning employers collected and

94-16  maintained by the Administrator or the Division to carry out the

94-17  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

94-18  NRS,

94-19  to the Department for its use in verifying returns for the [taxes] tax

94-20  imposed pursuant to [chapter 364A of NRS and] sections 40 to 63,

94-21  inclusive, of this act. The Administrator may charge a reasonable

94-22  fee to cover any related administrative expenses.

94-23     7.  Any person who, in violation of this section, discloses

94-24  information obtained from files of claimants or policyholders or

94-25  obtains a list of claimants or policyholders under chapters 616A to

94-26  616D, inclusive, or chapter 617 of NRS and uses or permits the use

94-27  of the list for any political purposes, is guilty of a gross

94-28  misdemeanor.

94-29     8.  All letters, reports or communications of any kind, oral or

94-30  written, from the insurer, or any of its agents, representatives or

94-31  employees are privileged and must not be the subject matter or basis

94-32  for any lawsuit if the letter, report or communication is written, sent,

94-33  delivered or prepared pursuant to the requirements of chapters 616A

94-34  to 616D, inclusive, or chapter 617 of NRS.

94-35     Sec. 178.  NRS 616B.679 is hereby amended to read as

94-36  follows:

94-37     616B.679  1.  Each application must include:

94-38     (a) The applicant’s name and title of his position with the

94-39  employee leasing company.

94-40     (b) The applicant’s age, place of birth and social security

94-41  number.

94-42     (c) The applicant’s address.

94-43     (d) The business address of the employee leasing company.

94-44     (e) The business address of the resident agent of the employee

94-45  leasing company, if the applicant is not the resident agent.

95-1      (f) If the applicant is a:

95-2          (1) Partnership, the name of the partnership and the name,

95-3  address, age, social security number and title of each partner.

95-4          (2) Corporation, the name of the corporation and the name,

95-5  address, age, social security number and title of each officer of the

95-6  corporation.

95-7      (g) Proof of:

95-8          (1) [The payment of any taxes required by chapter 364A of

95-9  NRS.] Compliance with the provisions of section 108 of this act.

95-10         (2) The payment of any premiums for industrial insurance

95-11  required by chapters 616A to 617, inclusive, of NRS.

95-12         (3) The payment of contributions or payments in lieu of

95-13  contributions required by chapter 612 of NRS.

95-14         (4) Insurance coverage for any benefit plan from an insurer

95-15  authorized pursuant to title 57 of NRS that is offered by the

95-16  employee leasing company to its employees.

95-17     (h) Any other information the Administrator requires.

95-18     2.  Each application must be notarized and signed under penalty

95-19  of perjury:

95-20     (a) If the applicant is a sole proprietorship, by the sole

95-21  proprietor.

95-22     (b) If the applicant is a partnership, by each partner.

95-23     (c) If the applicant is a corporation, by each officer of the

95-24  corporation.

95-25     3.  An applicant shall submit to the Administrator any change in

95-26  the information required by this section within 30 days after the

95-27  change occurs. The Administrator may revoke the certificate of

95-28  registration of an employee leasing company which fails to comply

95-29  with the provisions of NRS 616B.670 to 616B.697, inclusive.

95-30     4.  If an insurer cancels an employee leasing company’s policy,

95-31  the insurer shall immediately notify the Administrator in writing.

95-32  The notice must comply with the provisions of NRS 687B.310 to

95-33  687B.355, inclusive, and must be served personally on or sent by

95-34  first-class mail or electronic transmission to the Administrator.

95-35     Sec. 179.  NRS 616B.691 is hereby amended to read as

95-36  follows:

95-37     616B.691  1.  For the purposes of chapters 364A, 612 and

95-38  616A to 617, inclusive, of NRS, and sections 40 to 63, inclusive, of

95-39  this act, an employee leasing company which complies with the

95-40  provisions of NRS 616B.670 to 616B.697, inclusive, shall be

95-41  deemed to be the employer of the employees it leases to a client

95-42  company.

95-43     2.  An employee leasing company shall be deemed to be the

95-44  employer of its leased employees for the purposes of sponsoring and

95-45  maintaining any benefit plans.

96-1      3.  An employee leasing company shall not offer its employees

96-2  any self-funded insurance program. An employee leasing company

96-3  shall not act as a self-insured employer or be a member of an

96-4  association of self-insured public or private employers pursuant to

96-5  chapters 616A to 616D, inclusive, or chapter 617 of NRS or

96-6  pursuant to title 57 of NRS.

96-7      4.  If an employee leasing company fails to:

96-8      (a) Pay any contributions, premiums, forfeits or interest due; or

96-9      (b) Submit any reports or other information required,

96-10  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

96-11  NRS, the client company is jointly and severally liable for the

96-12  contributions, premiums, forfeits or interest attributable to the wages

96-13  of the employees leased to it by the employee leasing company.

96-14     Sec. 180.  NRS 616B.691 is hereby amended to read as

96-15  follows:

96-16     616B.691  1.  For the purposes of chapters [364A,] 612 and

96-17  616A to 617, inclusive, of NRS, and sections 40 to 63, inclusive, of

96-18  this act, an employee leasing company which complies with the

96-19  provisions of NRS 616B.670 to 616B.697, inclusive, shall be

96-20  deemed to be the employer of the employees it leases to a client

96-21  company.

96-22     2.  An employee leasing company shall be deemed to be the

96-23  employer of its leased employees for the purposes of sponsoring and

96-24  maintaining any benefit plans.

96-25     3.  An employee leasing company shall not offer its employees

96-26  any self-funded insurance program. An employee leasing company

96-27  shall not act as a self-insured employer or be a member of an

96-28  association of self-insured public or private employers pursuant to

96-29  chapters 616A to 616D, inclusive, or chapter 617 of NRS or

96-30  pursuant to title 57 of NRS.

96-31     4.  If an employee leasing company fails to:

96-32     (a) Pay any contributions, premiums, forfeits or interest due; or

96-33     (b) Submit any reports or other information required,

96-34  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

96-35  NRS, the client company is jointly and severally liable for the

96-36  contributions, premiums, forfeits or interest attributable to the wages

96-37  of the employees leased to it by the employee leasing company.

96-38     Sec. 181.  NRS 680B.037 is hereby amended to read as

96-39  follows:

96-40     680B.037  [Payment]

96-41     1.  Except as otherwise provided in subsection 2, payment by

96-42  an insurer of the tax imposed by NRS 680B.027 is in lieu of all

96-43  taxes imposed by the State or any city, town or county upon

96-44  premiums or upon income of insurers and of franchise, privilege or

96-45  other taxes measured by income of the insurer.

97-1      2.  The provisions of subsection 1 do not apply to the

97-2  franchise tax imposed pursuant to the provisions of sections 2 to

97-3  38, inclusive, of this act.

97-4      Sec. 182.  NRS 687A.130 is hereby amended to read as

97-5  follows:

97-6      687A.130  The Association is exempt from payment of all fees

97-7  and all taxes levied by this state or any of its subdivisions, except

97-8  [taxes] :

97-9      1.  Taxes levied on real or personal property.

97-10     2.  The  franchise tax imposed pursuant to the provisions of

97-11  sections 2 to 38, inclusive, of this act.

97-12     Sec. 183.  NRS 694C.450 is hereby amended to read as

97-13  follows:

97-14     694C.450  1.  Except as otherwise provided in this section, a

97-15  captive insurer shall pay to the Division, not later than March 1 of

97-16  each year, a tax at the rate of:

97-17     (a) Two-fifths of 1 percent on the first $20,000,000 of its net

97-18  direct premiums;

97-19     (b) One-fifth of 1 percent on the next $20,000,000 of its net

97-20  direct premiums; and

97-21     (c) Seventy-five thousandths of 1 percent on each additional

97-22  dollar of its net direct premiums.

97-23     2.  Except as otherwise provided in this section, a captive

97-24  insurer shall pay to the Division, not later than March 1 of each

97-25  year, a tax at a rate of:

97-26     (a) Two hundred twenty-five thousandths of 1 percent on the

97-27  first $20,000,000 of revenue from assumed reinsurance premiums;

97-28     (b) One hundred fifty thousandths of 1 percent on the next

97-29  $20,000,000 of revenue from assumed reinsurance premiums; and

97-30     (c) Twenty-five thousandths of 1 percent on each additional

97-31  dollar of revenue from assumed reinsurance premiums.

97-32  The tax on reinsurance premiums pursuant to this subsection must

97-33  not be levied on premiums for risks or portions of risks which are

97-34  subject to taxation on a direct basis pursuant to subsection 1. A

97-35  captive insurer is not required to pay any reinsurance premium tax

97-36  pursuant to this subsection on revenue related to the receipt of assets

97-37  by the captive insurer in exchange for the assumption of loss

97-38  reserves and other liabilities of another insurer that is under

97-39  common ownership and control with the captive insurer, if the

97-40  transaction is part of a plan to discontinue the operation of the other

97-41  insurer and the intent of the parties to the transaction is to renew or

97-42  maintain such business with the captive insurer.

97-43     3.  If the sum of the taxes to be paid by a captive insurer

97-44  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

98-1  given year, the captive insurer shall pay a tax of $5,000 for that

98-2  year.

98-3      4.  Two or more captive insurers under common ownership and

98-4  control must be taxed as if they were a single captive insurer.

98-5      5.  Notwithstanding any specific statute to the contrary , [and]

98-6  except as otherwise provided in this subsection, the tax provided for

98-7  by this section constitutes all the taxes collectible pursuant to the

98-8  laws of this state from a captive insurer, and no occupation tax or

98-9  other taxes may be levied or collected from a captive insurer by this

98-10  state or by any county, city or municipality within this state, except

98-11  for the franchise tax imposed pursuant to the provisions of

98-12  sections 2 to 38, inclusive, of this act and ad valorem taxes on real

98-13  or personal property located in this state used in the production of

98-14  income by the captive insurer.

98-15     6.  Ten percent of the revenues collected from the tax imposed

98-16  pursuant to this section must be deposited with the State Treasurer

98-17  for credit to the Account for the Regulation and Supervision of

98-18  Captive Insurers created pursuant to NRS 694C.460. The remaining

98-19  90 percent of the revenues collected must be deposited with the

98-20  State Treasurer for credit to the State General Fund.

98-21     7.  As used in this section, unless the context otherwise

98-22  requires:

98-23     (a) “Common ownership and control” means:

98-24         (1) In the case of a stock insurer, the direct or indirect

98-25  ownership of 80 percent or more of the outstanding voting stock of

98-26  two or more corporations by the same member or members.

98-27         (2) In the case of a mutual insurer, the direct or indirect

98-28  ownership of 80 percent or more of the surplus and the voting power

98-29  of two or more corporations by the same member or members.

98-30     (b) “Net direct premiums” means the direct premiums collected

98-31  or contracted for on policies or contracts of insurance written by a

98-32  captive insurer during the preceding calendar year, less the amounts

98-33  paid to policyholders as return premiums, including dividends on

98-34  unabsorbed premiums or premium deposits returned or credited to

98-35  policyholders.

98-36     Sec. 184.  Section 108 of this act is hereby amended to read as

98-37  follows:

98-38  Sec. 108.  1.  Except as otherwise provided in subsection

98-39  8, a person shall not conduct a business in this state unless he

98-40  has a business license issued by the Department.

98-41     2.  An application for a business license must:

98-42     (a) Be made upon a form prescribed by the Department;

98-43     (b) Set forth the name under which the applicant transacts

98-44  or intends to transact business and the location of his place or

98-45  places of business;

99-1      (c) Declare the estimated number of employees for the

99-2  previous calendar quarter;

99-3      (d) Be accompanied by a fee of $100; and

99-4      (e) Include any other information that the Department

99-5  deems necessary.

99-6      3.  The application must be signed by:

99-7      (a) The owner, if the business is owned by a natural

99-8  person;

99-9      (b) A member or partner, if the business is owned by an

99-10  association or partnership; or

99-11     (c) An officer or some other person specifically

99-12  authorized to sign the application, if the business is owned by

99-13  a corporation.

99-14     4.  If the application is signed pursuant to paragraph (c)

99-15  of subsection 3, written evidence of the signer’s authority

99-16  must be attached to the application.

99-17     5.  A person who has been issued a business license by

99-18  the Department shall submit a fee of $100 to the Department

99-19  on or before the last day of the month in which the

99-20  anniversary date of issuance of the business license occurs in

99-21  each year, unless the person submits a written statement to

99-22  the Department, at least 10 days before the anniversary date,

99-23  indicating that the person will not be conducting business in

99-24  this state after the anniversary date. A person who fails to

99-25  submit the annual fee required pursuant to this subsection

99-26  in a timely manner shall pay a penalty in the amount of

99-27  $100 in addition to the annual fee.

99-28     6.  The business license required to be obtained pursuant

99-29  to this section is in addition to any license to conduct business

99-30  that must be obtained from the local jurisdiction in which the

99-31  business is being conducted.

99-32     7.  For the purposes of sections 102 to 108, inclusive, of

99-33  this act, a person shall be deemed to conduct a business in

99-34  this state if a business for which the person is responsible:

99-35     (a) Is organized pursuant to title 7 of NRS, other than a

99-36  business organized pursuant to chapter 82 or 84 of NRS:

99-37     (b) Has an office or other base of operations in this state;

99-38  or

99-39     (c) Pays wages or other remuneration to a natural person

99-40  who performs in this state any of the duties for which he is

99-41  paid.

99-42     8.  A person who takes part in a trade show or convention

99-43  held in this state for a purpose related to the conduct of a

99-44  business is not required to obtain a business license

99-45  specifically for that event.

100-1     Sec. 185.  Section 6 of chapter 458, Statutes of Nevada 1999,

100-2  at page 2133, is hereby amended to read as follows:

100-3  Sec. 6.  The amendatory provisions of sections 2 to 5,

100-4  inclusive, of this act expire by limitation on October 1,

100-5  2029.

100-6     Sec. 186.  1.  NRS 375.025 and 375.075 are hereby repealed.

100-7     2.  NRS 364A.160 is hereby repealed.

100-8     3.  NRS 463.4001, 463.4002, 463.4004, 463.4006, 463.4008,

100-9  463.4009 and 463.4015 are hereby repealed.

100-10    4.  NRS 463.401, 463.402, 463.403, 463.404, 463.4045,

100-11  463.405, 463.4055 and 463.406 are hereby repealed.

100-12    5.  NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

100-13  364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

100-14  364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

100-15  364A.152, 364A.1525, 364A.170, 364A.175, 364A.180, 364A.190,

100-16  364A.230, 364A.240, 364A.250, 364A.260, 364A.270, 364A.280,

100-17  364A.290, 364A.300, 364A.310, 364A.320, 364A.330, 364A.340

100-18  and 364A.350 are hereby repealed.

100-19    Sec. 187.  1.  Notwithstanding the provisions of this act and

100-20  any other provision of law to the contrary, a public utility or local

100-21  government franchisee may increase its previously approved rates

100-22  by an amount which is reasonably estimated to produce an amount

100-23  of revenue equal to the amount of any tax liability incurred by the

100-24  public utility or local government franchisee before January 1, 2005,

100-25  as a result of the provisions of this act.

100-26    2.  For the purposes of this section:

100-27    (a) “Local government franchisee” means a person to whom a

100-28  local government has granted a franchise for the provision of

100-29  services who is required to obtain the approval of a governmental

100-30  entity to increase any of the rates it charges for those services.

100-31    (b) “Public utility” means a public utility that is required to

100-32  obtain the approval of a governmental entity to increase any of the

100-33  rates it charges for a utility service.

100-34    Sec. 188. 1.  The franchise tax imposed by section 20 of this

100-35  act applies to any Nevada taxable income earned by a business

100-36  entity on or after November 1, 2003.

100-37    2.  Notwithstanding the provisions of section 20 of this act, the

100-38  tax return and remittance of the tax required pursuant to section 20

100-39  of this act for any taxable year ending before November 1, 2004, is

100-40  due on January 15, 2005.

100-41    3.  As used in this section:

100-42    (a) “Business entity” has the meaning ascribed to it in section 4

100-43  of this act.

100-44    (b) “Nevada taxable income” has the meaning ascribed to it in

100-45  section 10 of this act.

101-1     (c) “Taxable year” has the meaning ascribed to it in section 11

101-2  of this act.

101-3     Sec. 189.  1.  There is hereby appropriated from the State

101-4  General Fund to the Interim Finance Committee for allocation to the

101-5  Legislative Committee on Taxation, Public Revenue and Tax Policy

101-6  to exercise its powers pursuant to section 156 of this act, including,

101-7  without limitation, to hire a consultant:

 

101-8  For the Fiscal Year 2003-2004$125,000

101-9  For the Fiscal Year 2004-2005$125,000

 

101-10    2.  The Interim Finance Committee may allocate to the

101-11  Legislative Committee on Taxation, Public Revenue and Tax Policy

101-12  all or any portion of the money appropriated by subsection 1.

101-13    3.  The sums appropriated by subsection 1 are available for

101-14  either fiscal year. Any balance of those sums must not be committed

101-15  for expenditure after June 30, 2005, and reverts to the State General

101-16  Fund as soon as all payments of money committed have been made.

101-17    Sec. 190.  1.  Section 170 of this act does not apply to any

101-18  license fees precollected pursuant to chapter 463 of NRS on or

101-19  before the effective date of that section.

101-20    2.  For a licensed gaming establishment that is exempt from the

101-21  payment of the casino entertainment tax imposed by NRS 463.401

101-22  before September 1, 2003, but is required to pay that tax on and

101-23  after that date, sections 171 and 172 of this act apply to any taxable

101-24  receipts that are collected pursuant to those sections on or after

101-25  September 1, 2003, and before January 1, 2004.

101-26    3.  Sections 65 to 100, inclusive, of this act apply to any taxable

101-27  receipts that are collected pursuant to the provisions of those

101-28  sections on or after January 1, 2004.

101-29    Sec. 191.  1.  The provisions of subsection 4 of section 186 of

101-30  this act do not:

101-31     (a) Affect any rights, duties or liability of any person relating to

101-32  any taxes imposed pursuant to NRS 463.401 before January 1, 2004.

101-33    (b) Apply to the administration, collection and enforcement of

101-34  any taxes imposed pursuant to NRS 463.401 before January 1, 2004.

101-35    2.  The provisions of subsection 5 of section 186 of this act do

101-36  not:

101-37    (a) Affect any rights, duties or liability of any person relating to

101-38  any taxes imposed pursuant to chapter 364A of NRS for any period

101-39  ending before July 1, 2004.

101-40    (b) Apply to the administration, collection and enforcement of

101-41  any taxes imposed pursuant to chapter 364A of NRS for any period

101-42  ending before July 1, 2004.

102-1     Sec. 192.  The Legislative Committee on Taxation, Public

102-2  Revenue and Tax Policy established by the provisions of section

102-3  156 of this act shall:

102-4     1.  Review and study:

102-5     (a) The impact, if any, that the imposition of the tax on live

102-6  entertainment imposed pursuant to section 78 of this act has had on

102-7  revenue received by the state and local governments from special

102-8  events conducted in this state.

102-9     (b) Whether promoters of special events are contracting with

102-10  entities in other states to hold the special events in those other states

102-11  as a result of the imposition of the tax.

102-12    (c) The loss of revenue, if any, from special events resulting

102-13  from the imposition of the tax.

102-14    (d) The feasibility and need for exempting such special events

102-15  from the tax.

102-16    (e) Standards and procedures that may be adopted for

102-17  determining whether special events should be exempt from the tax

102-18  and the qualifications for such an exemption.

102-19    2.  Submit a report of the results of its review and any

102-20  recommendations for legislation to the 73rd Session of the Nevada

102-21  Legislature.

102-22    Sec. 193.  1.  This section and sections 110, 127, 130, 141,

102-23  143, 145, 154 to 161, inclusive, 170, 185, 187, 190, 191 and 192 of

102-24  this act and subsection 1 of section 186 of this act become effective

102-25  upon passage and approval.

102-26    2.  Section 189 of this act becomes effective upon passage and

102-27  approval and applies retroactively to July 1, 2003.

102-28    3.  Sections 120, 121 and 122 of this act and subsection 2 of

102-29  section 186 of this act become effective on July 21, 2003.

102-30    4.  Sections 171 and 172 of this act and subsection 3 of section

102-31  186 of this act become effective on September 1, 2003.

102-32    5.  Sections 123 to 126, inclusive, 128, 129, 131 to 140,

102-33  inclusive, 165 and 166 of this act become effective:

102-34    (a) Upon passage and approval for the purpose of adopting

102-35  regulations and performing any other preparatory administrative

102-36  tasks that are necessary to carry out the provisions of this act; and

102-37    (b) On October 1, 2003, for all other purposes.

102-38    6.  Sections 1 to 38, inclusive, 111, 113, 115, 117, 181, 182,

102-39  183 and 188 of this act become effective:

102-40    (a) Upon passage and approval for the purpose of adopting

102-41  regulations and performing any other preparatory administrative

102-42  tasks that are necessary to carry out the provisions of this act; and

102-43    (b) On November 1, 2003, for all other purposes.

103-1     7.  Sections 39 to 100, inclusive, 162, 168, 169, 173, 174, 176

103-2  and 179 of this act and subsection 4 of section 186 of this act

103-3  become effective:

103-4     (a) Upon passage and approval for the purpose of adopting

103-5  regulations and performing any other preparatory administrative

103-6  tasks that are necessary to carry out the provisions of this act; and

103-7     (b) On January 1, 2004, for all other purposes.

103-8     8.  Sections 101 to 109, inclusive, 112, 114, 116, 118, 119, 147

103-9  to 153, inclusive, 163, 164, 167, 175, 177, 178, 180 and 184 of this

103-10  act and subsection 5 of section 186 of this act become effective:

103-11    (a) Upon passage and approval for the purpose of adopting

103-12  regulations and performing any other preparatory administrative

103-13  tasks that are necessary to carry out the provisions of this act; and

103-14    (b) On July 1, 2004, for all other purposes.

103-15    9.  Sections 142, 144 and 146 of this act become effective at

103-16  12:01 a.m. on October 1, 2029.

103-17    10.  Sections 154 to 160, inclusive, of this act expire by

103-18  limitation on June 30, 2005.

103-19    11.  Sections 141, 143 and 145 of this act expire by limitation

103-20  on September 30, 2029.

 

103-21  LEADLINES OF REPEALED SECTIONS

 

103-22    364A.010  Definitions.

103-23    364A.020  “Business” defined.

103-24    364A.030  “Commission” defined.

103-25    364A.040  “Employee” defined.

103-26    364A.050  “Wages” defined.

103-27    364A.060  Regulations of Nevada Tax Commission.

103-28    364A.070  Maintenance and availability of records of

103-29   business; penalty.

103-30    364A.080  Examination of records by Department; payment

103-31   of expenses of Department for examination of records outside

103-32   State.

103-33    364A.090  Authority of Executive Director to request

103-34   information to carry out chapter.

103-35    364A.100  Confidentiality of records and files of

103-36   Department.

103-37    364A.110  Business Tax Account: Deposits; refunds.

103-38    364A.120  Activities constituting business.

103-39    364A.130  Business license required; application for license;

103-40   activities constituting conduct of business.

104-1     364A.135  Revocation or suspension of business license for

104-2  failure to comply with statutes or regulations.

104-3     364A.140  Imposition, payment and amount of tax; filing

104-4   and contents of return.

104-5     364A.150  Calculation of total number of equivalent full

104-6  -time employees; exclusion of hours of certain employees with

104-7   lower incomes who received free child care from business.

104-8     364A.151  Exclusion of hours from calculation for

104-9   employment of pupil as part of program that combines work

104-10   and study.

104-11    364A.152  Responsibility of operator of facility for trade

104-12   shows or conventions to pay tax on behalf of participants who

104-13   do not have business license; exception.

104-14    364A.1525  Requirements to qualify as organization created

104-15   for religious, charitable or educational purposes.

104-16    364A.160  Exemption for natural person with no employees

104-17   during calendar quarter.

104-18    364A.170  Partial abatement of tax on new or expanded

104-19   business.

104-20    364A.175  Exemption for activities conducted pursuant to

104-21   certain contracts executed before July 1, 1991.

104-22    364A.180  Extension of time for payment; payment of

104-23   interest during period of extension.

104-24    364A.190  Payment of penalty or interest not required

104-25   under certain circumstances.

104-26    364A.230  Remedies of state are cumulative.

104-27    364A.240  Certification of excess amount collected; credit

104-28   and refund.

104-29    364A.250  Limitations on claims for refund or credit; form

104-30   and contents of claim; failure to file claim constitutes waiver;

104-31   service of notice of rejection of claim.

104-32    364A.260  Interest on overpayments; disallowance of

104-33   interest.

104-34    364A.270  Injunction or other process to prevent collection

104-35   of tax prohibited; filing of claim condition precedent to

104-36   maintaining action for refund.

104-37    364A.280  Action for refund: Time to sue; venue of action;

104-38   waiver.

104-39    364A.290  Right of appeal on failure of Department to mail

104-40   notice of action on claim; allocation of judgment for claimant.

104-41    364A.300  Allowance of interest in judgment for amount

104-42   illegally collected.

104-43    364A.310  Standing to recover.

104-44    364A.320  Action for recovery of erroneous refund:

104-45   Jurisdiction; venue; prosecution by Attorney General.

105-1     364A.330  Cancellation of illegal determination: Procedure;

105-2  limitation.

105-3     364A.340  Proof of subcontractor’s compliance with

105-4   provisions of chapter.

105-5     364A.350  Penalty for false or fraudulent returns,

105-6   statements or records.

105-7     375.025  Additional tax in certain counties.

105-8     375.075  Additional tax in certain counties: Disposition and

105-9   use of proceeds.

105-10    463.4001  Definitions.

105-11    463.4002  “Auditorium” defined.

105-12    463.4004  “Casino showroom” defined.

105-13    463.4006  “Instrumental music” defined.

105-14    463.4008  “Mechanical music” defined.

105-15    463.4009  “Mechanical speech” defined.

105-16    463.401  Levy; amount; exemptions.

105-17    463.4015  Types of entertainment which are not subject to

105-18   casino entertainment tax.

105-19    463.402  Forms for reports; regulations and standards.

105-20    463.403  Monthly reports and payments; overpayments and

105-21   underpayments; interest.

105-22    463.404  Remittances must be deposited in State General

105-23   Fund; refunds of tax erroneously paid.

105-24    463.4045  Refund of overpayment.

105-25    463.405  Records of receipts: Maintenance; inspection.

105-26    463.4055  Ticket for admission to certain establishments

105-27   must indicate whether tax is included in price of ticket.

105-28    463.406  Penalties.

 

105-29  H