REQUIRES TWO-THIRDS MAJORITY VOTE (§§ 9, 11-16, 18, 20, 21, 24.32, 24.38, 24.50, 36-38, 40, 42, 44-49, 58.36, 58.44, 58.56, 66, 67, 69-74, 76-87, 90-93, 95-102, 112-124, 135, 162, 169-178, 180, 181, 184, 185, 186, 187)

   (Reprinted with amendments adopted on June 27, 2003)

 

Senate Bill No. 6–Committee of the Whole

 

June 26, 2003

____________

 

Referred to Committee of the Whole

 

SUMMARY—Makes various changes concerning state financial administration. (BDR 32‑14)

 

FISCAL NOTE:                   Effect on Local Government: Yes.

                   Effect on the State: Yes.

 

~

 

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 an excise tax on employers based on wages paid to their employees; providing for the imposition and administration of a tax on financial institutions for the privilege of doing business in this state; replacing the casino entertainment tax with a tax on all live entertainment; providing for the imposition and administration of a franchise fee on business entities for the privilege of doing business in this state; eliminating the tax imposed on the privilege of conducting business in this state; revising the taxes on liquor and cigarettes; imposing a state tax on the transfer of real property and revising the provisions governing the existing tax; revising the fees charged for certain gaming licenses; establishing the Legislative Committee on Taxation, Public Revenue and Tax Policy; requiring the Legislative Auditor to conduct performance audits
of certain school districts; providing for the formation of Business Advisory Councils; requiring the Department of Education to prescribe a minimum amount of money that each school district must expend each year for textbooks, instructional supplies and instructional hardware; revising provisions governing the purchase of retirement credit for certain educational personnel; apportioning the State Distributive School Account in the State General Fund for

the 2003-2005 biennium; making appropriations to the State Distributive School Account for purposes relating to class-size reduction; making various other changes relating to state financial administration; authorizing certain expenditures; 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 24, 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 6, inclusive,

1-6  of this act have the meanings ascribed to them in those sections.

1-7  Sec. 3.  “Commission” means the Nevada Tax Commission.

1-8  Sec. 4.  “Employer” means any employer who is required to

1-9  pay a contribution pursuant to NRS 612.535 for any calendar

1-10  quarter, except an Indian tribe, nonprofit organization or political

1-11  subdivision. For the purposes of this section:

1-12      1.  “Indian tribe” includes any entity described in subsection

1-13  10 of NRS 612.055.

1-14      2.  “Nonprofit organization” means a nonprofit religious,

1-15  charitable, fraternal or other organization that qualifies as a tax-

1-16  exempt organization pursuant to 26 U.S.C. § 501(c).

1-17      3.  “Political subdivision” means any entity described in

1-18  subsection 9 of NRS 612.055.

1-19      Sec. 5.  “Employment” has the meaning ascribed to it in NRS

1-20  612.065 to 612.145, inclusive.

1-21      Sec. 6.  “Taxpayer” means any person liable for the tax

1-22  imposed by this chapter.

1-23      Sec. 7.  The Department shall:

1-24      1.  Administer and enforce the provisions of this chapter, and

1-25  may adopt such regulations as it deems appropriate for those

1-26  purposes.

1-27      2.  Deposit all taxes, interest and penalties it receives pursuant

1-28  to this chapter in the State Treasury for credit to the State General

1-29  Fund.

1-30      Sec. 8.  1.  Each person responsible for maintaining the

1-31  records of a taxpayer shall:

1-32      (a) Keep such records as may be necessary to determine the

1-33  amount of the liability of the taxpayer pursuant to the provisions

1-34  of this chapter;

2-1  (b) Preserve those records for 4 years or until any litigation or

2-2  prosecution pursuant to this chapter is finally determined,

2-3  whichever is longer; and

2-4  (c) Make the records available for inspection by the

2-5  Department upon demand at reasonable times during regular

2-6  business hours.

2-7  2.  The Department may by regulation specify the types of

2-8  records which must be kept to determine the amount of the

2-9  liability of a taxpayer pursuant to the provisions of this chapter.

2-10      3.  Any person who violates the provisions of subsection 1 is

2-11  guilty of a misdemeanor.

2-12      Sec. 9.  1.  To verify the accuracy of any return filed or, if

2-13  no return is filed by a taxpayer, to determine the amount required

2-14  to be paid, the Department, or any person authorized in writing by

2-15  the Department, may examine the books, papers and records of

2-16  any person who may be liable for the tax imposed by this chapter.

2-17      2.  Any person who may be liable for the tax imposed by this

2-18  chapter and who keeps outside of this state any books, papers and

2-19  records relating thereto shall pay to the Department an amount

2-20  equal to the allowance provided for state officers and employees

2-21  generally while traveling outside of the State for each day or

2-22  fraction thereof during which an employee of the Department is

2-23  engaged in examining those documents, plus any other actual

2-24  expenses incurred by the employee while he is absent from his

2-25  regular place of employment to examine those documents.

2-26      Sec. 9.5. The Executive Director may request from any other

2-27  governmental agency or officer such information as he deems

2-28  necessary to carry out the provisions of this chapter. If the

2-29  Executive Director obtains any confidential information pursuant

2-30  to such a request, he shall maintain the confidentiality of that

2-31  information in the same manner and to the same extent as

2-32  provided by law for the agency or officer from whom the

2-33  information was obtained.

2-34      Sec. 10.  1.  Except as otherwise provided in this section and

2-35  NRS 360.250, the records and files of the Department concerning

2-36  the administration of this chapter are confidential and privileged.

2-37  The Department, and any employee engaged in the administration

2-38  of this chapter or charged with the custody of any such records or

2-39  files, shall not disclose any information obtained from the

2-40  Department’s records or files or from any examination,

2-41  investigation or hearing authorized by the provisions of this

2-42  chapter. Neither the Department nor any employee of the

2-43  Department may be required to produce any of the records, files

2-44  and information for the inspection of any person or for use in any

2-45  action or proceeding.

3-1  2.  The records and files of the Department concerning the

3-2  administration of this chapter are not confidential and privileged

3-3  in the following cases:

3-4  (a) Testimony by a member or employee of the Department

3-5  and production of records, files and information on behalf of the

3-6  Department or a taxpayer in any action or proceeding pursuant to

3-7  the provisions of this chapter if that testimony or the records, files

3-8  or information, or the facts shown thereby are directly involved in

3-9  the action or proceeding.

3-10      (b) Delivery to a taxpayer or his authorized representative of a

3-11  copy of any return or other document filed by the taxpayer

3-12  pursuant to this chapter.

3-13      (c) Publication of statistics so classified as to prevent the

3-14  identification of a particular person or document.

3-15      (d) Exchanges of information with the Internal Revenue

3-16  Service in accordance with compacts made and provided for in

3-17  such cases.

3-18      (e) Disclosure in confidence to the Governor or his agent in

3-19  the exercise of the Governor’s general supervisory powers, or to

3-20  any person authorized to audit the accounts of the Department in

3-21  pursuance of an audit, or to the Attorney General or other legal

3-22  representative of the State in connection with an action or

3-23  proceeding pursuant to this chapter, or to any agency of this or

3-24  any other state charged with the administration or enforcement of

3-25  laws relating to taxation.

3-26      (f) Exchanges of information pursuant to subsection 3.

3-27      3.  The Commission may agree with any county fair and

3-28  recreation board or the governing body of any county, city or town

3-29  for the continuing exchange of information concerning taxpayers.

3-30      Sec. 11.  1.  There is hereby imposed an excise tax on each

3-31  employer at the rate of 0.6 percent of the wages, as determined

3-32  pursuant to NRS 612.545, paid by the employer during a calendar

3-33  quarter with respect to employment.

3-34      2.  The tax imposed by this section must not be deducted, in

3-35  whole or in part, from any wages of persons in the employment of

3-36  the employer.

3-37      3.  Each employer shall, on or before the last day of the month

3-38  immediately following each calendar quarter for which the

3-39  employer is required to pay a contribution pursuant to NRS

3-40  612.535:

3-41      (a) File with the Department:

3-42          (1) A return on a form prescribed by the Department; and

3-43          (2) A copy of any report required by the Employment

3-44  Security Division of the Department of Employment, Training and

3-45  Rehabilitation for determining the amount of the contribution

4-1  required pursuant to NRS 612.535 for any wages paid by the

4-2  employer during that calendar quarter; and

4-3  (b) Remit to the Department any tax due pursuant to this

4-4  chapter for that calendar quarter.

4-5  Sec. 12.  Upon written application made before the date on

4-6  which payment must be made, the Department may for good cause

4-7  extend by 30 days the time within which a taxpayer is required to

4-8  pay the tax imposed by this chapter. If the tax is paid during the

4-9  period of extension, no penalty or late charge may be imposed for

4-10  failure to pay at the time required, but the taxpayer shall pay

4-11  interest at the rate of 1 percent per month from the date on which

4-12  the amount would have been due without the extension until the

4-13  date of payment, unless otherwise provided in NRS 360.232 or

4-14  360.320.

4-15      Sec. 13.  The remedies of the State provided for in this

4-16  chapter are cumulative, and no action taken by the Department or

4-17  the Attorney General constitutes an election by the State to pursue

4-18  any remedy to the exclusion of any other remedy for which

4-19  provision is made in this chapter.

4-20      Sec. 14.  If the Department determines that any tax, penalty

4-21  or interest has been paid more than once or has been erroneously

4-22  or illegally collected or computed, the Department shall set forth

4-23  that fact in the records of the Department and certify to the State

4-24  Board of Examiners the amount collected in excess of the amount

4-25  legally due and the person from whom it was collected or by whom

4-26  it was paid. If approved by the State Board of Examiners, the

4-27  excess amount collected or paid must be credited on any amounts

4-28  then due from the person under this chapter, and the balance

4-29  refunded to the person or his successors in interest.

4-30      Sec. 15.  1.  Except as otherwise provided in NRS 360.235

4-31  and 360.395:

4-32      (a) No refund may be allowed unless a claim for it is filed with

4-33  the Department within 3 years after the last day of the month

4-34  following the calendar quarter for which the overpayment was

4-35  made.

4-36      (b) No credit may be allowed after the expiration of the period

4-37  specified for filing claims for refund unless a claim for credit is

4-38  filed with the Department within that period.

4-39      2.  Each claim must be in writing and must state the specific

4-40  grounds upon which the claim is founded.

4-41      3.  Failure to file a claim within the time prescribed in this

4-42  chapter constitutes a waiver of any demand against the State on

4-43  account of overpayment.

4-44      4.  Within 30 days after rejecting any claim in whole or in

4-45  part, the Department shall serve notice of its action on the

5-1  claimant in the manner prescribed for service of notice of a

5-2  deficiency determination.

5-3  Sec. 16.  1.  Except as otherwise provided in this section and

5-4  NRS 360.320, interest must be paid upon any overpayment of any

5-5  amount of the taxes imposed by this chapter at the rate of 0.5

5-6  percent per month, or fraction thereof, from the last day of the

5-7  calendar month following the calendar quarter for which the

5-8  overpayment was made. No refund or credit may be made of any

5-9  interest imposed upon the person making the overpayment with

5-10  respect to the amount being refunded or credited.

5-11      2.  The interest must be paid:

5-12      (a) In the case of a refund, to the last day of the calendar

5-13  month following the date upon which the person making the

5-14  overpayment, if he has not already filed a claim, is notified by

5-15  the Department that a claim may be filed or the date upon which

5-16  the claim is certified to the State Board of Examiners, whichever is

5-17  earlier.

5-18      (b) In the case of a credit, to the same date as that to which

5-19  interest is computed on the tax or the amount against which the

5-20  credit is applied.

5-21      3.  If the Department determines that any overpayment has

5-22  been made intentionally or by reason of carelessness, the

5-23  Department shall not allow any interest on the overpayment.

5-24      Sec. 17.  1.  No injunction, writ of mandate or other legal or

5-25  equitable process may issue in any suit, action or proceeding in

5-26  any court against this state or against any officer of the State to

5-27  prevent or enjoin the collection under this chapter of the tax

5-28  imposed by this chapter or any amount of tax, penalty or interest

5-29  required to be collected.

5-30      2.  No suit or proceeding may be maintained in any court for

5-31  the recovery of any amount alleged to have been erroneously or

5-32  illegally determined or collected unless a claim for refund or credit

5-33  has been filed.

5-34      Sec. 18.  1.  Within 90 days after a final decision upon a

5-35  claim filed pursuant to this chapter is rendered by the

5-36  Commission, the claimant may bring an action against the

5-37  Department on the grounds set forth in the claim in a court of

5-38  competent jurisdiction in Carson City, the county of this state

5-39  where the claimant resides or maintains his principal place of

5-40  business or a county in which any relevant proceedings were

5-41  conducted by the Department, for the recovery of the whole or any

5-42  part of the amount with respect to which the claim has been

5-43  disallowed.

6-1  2.  Failure to bring an action within the time specified

6-2  constitutes a waiver of any demand against the State on account of

6-3  alleged overpayments.

6-4  Sec. 19.  1.  If the Department fails to mail notice of action

6-5  on a claim within 6 months after the claim is filed, the claimant

6-6  may consider the claim disallowed and file an appeal with the

6-7  Commission within 30 days after the last day of the 6-month

6-8  period. If the claimant is aggrieved by the decision of the

6-9  Commission rendered on appeal, the claimant may, within 90 days

6-10  after the decision is rendered, bring an action against the

6-11  Department on the grounds set forth in the claim for the recovery

6-12  of the whole or any part of the amount claimed as an

6-13  overpayment.

6-14      2.  If judgment is rendered for the plaintiff, the amount of the

6-15  judgment must first be credited towards any tax due from the

6-16  plaintiff.

6-17      3.  The balance of the judgment must be refunded to the

6-18  plaintiff.

6-19      Sec. 20.  In any judgment, interest must be allowed at the rate

6-20  of 6 percent per annum upon the amount found to have been

6-21  illegally collected from the date of payment of the amount to the

6-22  date of allowance of credit on account of the judgment, or to a

6-23  date preceding the date of the refund warrant by not more than 30

6-24  days. The date must be determined by the Department.

6-25      Sec. 21.  A judgment may not be rendered in favor of the

6-26  plaintiff in any action brought against the Department to recover

6-27  any amount paid when the action is brought by or in the name of

6-28  an assignee of the person paying the amount or by any person

6-29  other than the person who paid the amount.

6-30      Sec. 22.  1.  The Department may recover a refund or any

6-31  part thereof which is erroneously made and any credit or part

6-32  thereof which is erroneously allowed in an action brought in a

6-33  court of competent jurisdiction in Carson City or Clark County in

6-34  the name of the State of Nevada.

6-35      2.  The action must be tried in Carson City or Clark County

6-36  unless the court, with the consent of the Attorney General, orders

6-37  a change of place of trial.

6-38      3.  The Attorney General shall prosecute the action, and the

6-39  provisions of NRS, the Nevada Rules of Civil Procedure and the

6-40  Nevada Rules of Appellate Procedure relating to service of

6-41  summons, pleadings, proofs, trials and appeals are applicable to

6-42  the proceedings.

6-43      Sec. 23.  1.  If any amount in excess of $25 has been

6-44  illegally determined, either by the Department or by the person

6-45  filing the return, the Department shall certify this fact to the State

7-1  Board of Examiners, and the latter shall authorize the

7-2  cancellation of the amount upon the records of the Department.

7-3  2.  If an amount not exceeding $25 has been illegally

7-4  determined, either by the Department or by the person filing the

7-5  return, the Department, without certifying this fact to the State

7-6  Board of Examiners, shall authorize the cancellation of the

7-7  amount upon the records of the Department.

7-8  Sec. 24.  1.  A person shall not:

7-9  (a) Make, cause to be made or permit to be made any false or

7-10  fraudulent return or declaration or false statement in any return

7-11  or declaration with intent to defraud the State or to evade payment

7-12  of the tax or any part of the tax imposed by this chapter.

7-13      (b) Make, cause to be made or permit to be made any false

7-14  entry in books, records or accounts with intent to defraud the State

7-15  or to evade the payment of the tax or any part of the tax imposed

7-16  by this chapter.

7-17      (c) Keep, cause to be kept or permit to be kept more than one

7-18  set of books, records or accounts with intent to defraud the State

7-19  or to evade the payment of the tax or any part of the tax imposed

7-20  by this chapter.

7-21      2.  Any person who violates the provisions of subsection 1 is

7-22  guilty of a gross misdemeanor.

7-23      Sec. 24.10. Title 32 of NRS is hereby amended by adding

7-24  thereto a new chapter to consist of the provisions set forth as

7-25  sections 24.12 to 24.74, inclusive, of this act.

7-26      Sec. 24.12.  As used in this chapter, unless the context

7-27  otherwise requires, the words and terms defined in sections 24.14

7-28  to 24.26, inclusive, of this act have the meanings ascribed to them

7-29  in those sections.

7-30      Sec. 24.14.  “Commission” means the Nevada Tax

7-31  Commission.

7-32      Sec. 24.16.  “Federal taxable income” means the taxable

7-33  income of a financial institution for a taxable year, as set forth in

7-34  the federal income tax return filed by the financial institution for

7-35  that year with the Internal Revenue Service, and any other taxable

7-36  income of a financial institution for a taxable year under federal

7-37  law, regardless of whether it is actually reported.

7-38      Sec. 24.18.  “Financial institution” means an institution

7-39  licensed, registered or otherwise authorized to do business in this

7-40  state pursuant to the provisions of chapter 604, 645B, 645E or 649

7-41  of NRS or title 55 or 56 of NRS, a similar institution chartered or

7-42  licensed pursuant to federal law and doing business in this state or

7-43  a person conducting loan or credit card processing activities in

7-44  this state. The term does not include:

8-1  1.  A nonprofit organization that is recognized as exempt from

8-2  taxation pursuant to 26 U.S.C. § 501(c).

8-3  2.  A credit union organized under the provisions of chapter

8-4  678 of NRS or the Federal Credit Union Act.

8-5  Sec. 24.20. “Gross income” means all gains, profits and

8-6  other income earned by a financial institution from its operation

8-7  as a financial institution including, without limitation:

8-8  1.  All rents, compensation for services, commissions and

8-9  brokerage and other fees;

8-10      2.  All gains or profits from the sale or other disposition of

8-11  any real or personal property; and

8-12      3.  All recoveries on losses sustained in the ordinary course of

8-13  business,

8-14  and excluding any income which this state is prohibited from

8-15  taxing pursuant to the laws or Constitution of the United States or

8-16  the Nevada Constitution.

8-17      Sec. 24.22.  “Nevada taxable income” means the amount of

8-18  the federal taxable income of a financial institution, as adjusted

8-19  pursuant to section 24.44 of this act.

8-20      Sec. 24.24.  “Taxable year” means the taxable year used by

8-21  the financial institution for the purposes of federal income

8-22  taxation.

8-23      Sec. 24.26.  “Taxpayer” means any person liable for a tax

8-24  imposed pursuant to this chapter.

8-25      Sec. 24.28.  The Department shall:

8-26      1.  Administer and enforce the provisions of this chapter, and

8-27  may adopt such regulations as it deems appropriate for that

8-28  purpose.

8-29      2.  Deposit all taxes, interest and penalties it receives pursuant

8-30  to this chapter in the State Treasury for credit to the State General

8-31  Fund.

8-32      Sec. 24.30.  1.  Each person responsible for maintaining the

8-33  records of a financial institution shall:

8-34      (a) Keep such records as may be necessary to determine the

8-35  amount of its liability pursuant to the provisions of this chapter;

8-36      (b) Preserve those records for 4 years or until any litigation or

8-37  prosecution pursuant to this chapter is finally determined,

8-38  whichever is longer; and

8-39      (c) Make the records available for inspection by the

8-40  Department upon demand at reasonable times during regular

8-41  business hours.

8-42      2.  For the purposes of this section, “record” includes any

8-43  federal income tax return filed by a financial institution with the

8-44  Internal Revenue Service.

9-1  3.  Any person who violates the provisions of subsection 1 is

9-2  guilty of a misdemeanor.

9-3  Sec. 24.32.  1.  To verify the accuracy of any return filed or,

9-4  if no return is filed by a financial institution, to determine the

9-5  amount required to be paid, the Department, or any person

9-6  authorized in writing by the Department, may examine the books,

9-7  papers and records of any person or financial institution that may

9-8  be liable for the tax imposed by this chapter.

9-9  2.  Any person or financial institution which may be liable for

9-10  the tax imposed by this chapter and which keeps outside of this

9-11  state its books, papers and records relating thereto shall pay to the

9-12  Department an amount equal to the allowance provided for state

9-13  officers and employees generally while traveling outside of the

9-14  State for each day or fraction thereof during which an employee

9-15  of the Department is engaged in examining those documents, plus

9-16  any other actual expenses incurred by the employee while he is

9-17  absent from his regular place of employment to examine those

9-18  documents.

9-19      Sec. 24.34.  The Executive Director may request from any

9-20  other governmental agency or officer such information as he

9-21  deems necessary to carry out the provisions of this chapter. If the

9-22  Executive Director obtains any confidential information pursuant

9-23  to such a request, he shall maintain the confidentiality of that

9-24  information in the same manner and to the same extent as

9-25  provided by law for the agency or officer from whom the

9-26  information was obtained.

9-27      Sec. 24.36.  1.  Except as otherwise provided in this section

9-28  and NRS 360.250, the records and files of the Department

9-29  concerning the administration of this chapter are confidential and

9-30  privileged. The Department, and any employee engaged in the

9-31  administration of this chapter or charged with the custody of any

9-32  such records or files, shall not disclose any information obtained

9-33  from the Department’s records or files or from any examination,

9-34  investigation or hearing authorized by the provisions of this

9-35  chapter. Neither the Department nor any employee of the

9-36  Department may be required to produce any of the records, files

9-37  and information for the inspection of any person or for use in any

9-38  action or proceeding.

9-39      2.  The records and files of the Department concerning the

9-40  administration of this chapter are not confidential and privileged

9-41  in the following cases:

9-42      (a) Testimony by a member or employee of the Department

9-43  and production of records, files and information on behalf of the

9-44  Department or a taxpayer in any action or proceeding pursuant to

9-45  the provisions of this chapter if that testimony or the records, files

10-1  or information, or the facts shown thereby, are directly involved in

10-2  the action or proceeding.

10-3      (b) Delivery to a taxpayer or his authorized representative of a

10-4  copy of any return or other document filed by the taxpayer

10-5  pursuant to this chapter.

10-6      (c) Publication of statistics so classified as to prevent the

10-7  identification of a particular financial institution or document.

10-8      (d) Exchanges of information with the Internal Revenue

10-9  Service in accordance with compacts made and provided for in

10-10  such cases.

10-11     (e) Disclosure in confidence to the Governor or his agent in

10-12  the exercise of the Governor’s general supervisory powers, or to

10-13  any person authorized to audit the accounts of the Department in

10-14  pursuance of an audit, or to the Attorney General or other legal

10-15  representative of the State in connection with an action or

10-16  proceeding pursuant to this chapter, or to any agency of this or

10-17  any other state charged with the administration or enforcement of

10-18  laws relating to taxation.

10-19     (f) Exchanges of information pursuant to subsection 3.

10-20     3.  The Commission may agree with any county fair and

10-21  recreation board or the governing body of any county, city or town

10-22  for the continuing exchange of information concerning taxpayers.

10-23     Sec. 24.38.  1.  A franchise tax is hereby imposed upon each

10-24  financial institution for the privilege of engaging in a business in

10-25  this state at the rate of 3 percent of the Nevada taxable income of

10-26  the financial institution each taxable year. The tax for each

10-27  taxable year is due on the last day of that taxable year.

10-28     2.  Each financial institution engaging in a business in this

10-29  state during a taxable year shall file with the Department a return

10-30  on a form prescribed by the Department, together with the

10-31  remittance of any tax due pursuant to this chapter for that taxable

10-32  year, not later than the date the financial institution is required to

10-33  file its federal income tax return for that taxable year with the

10-34  Internal Revenue Service. The return required by this subsection

10-35  must include:

10-36     (a) A statement that the return is made under penalty of

10-37  perjury; and

10-38     (b) Such information as is required by the Department.

10-39     Sec. 24.40.  1.  In addition to the returns required by section

10-40  24.38 of this act, a financial institution that is a member of an

10-41  affiliated group and is engaged in a unitary business in this state

10-42  with one or more other members of the affiliated group shall file

10-43  with the Department such reports regarding the unitary business

10-44  as the Department determines is appropriate for the

10-45  administration and enforcement of the provisions of this chapter.

11-1      2.  The Department may allow two or more financial

11-2  institutions that are members of an affiliated group to file a

11-3  consolidated return for the purposes of this chapter if the financial

11-4  institutions are allowed to file a consolidated return for the

11-5  purposes of federal income taxation.

11-6      3.  As used in this section:

11-7      (a) “Affiliated group” means a group of two or more financial

11-8  institutions, each of which is controlled by a common owner or by

11-9  one or more of the members of the group.

11-10     (b) “Controlled by” means the possession, directly or

11-11  indirectly, of the power to direct or cause the direction of the

11-12  management and policies of a financial institution, whether

11-13  through the ownership of voting securities, by contract or

11-14  otherwise.

11-15     (c) “Unitary business” means a business characterized by

11-16  unity of ownership, functional integration, centralization of

11-17  management and economy of scale.

11-18     Sec. 24.42.  1.  If a financial institution files an amended

11-19  federal income tax return that reflects a change in income

11-20  required to be reported pursuant to this chapter, the financial

11-21  institution shall file an amended return with the Department not

11-22  later than the date it files the amended federal return.

11-23     2.  If a final determination of federal taxable income is made

11-24  under federal law and, pursuant to that determination, the federal

11-25  taxable income of a financial institution is found to differ from

11-26  that initially reported to the Internal Revenue Service, the

11-27  financial institution shall, within 30 days after the date of that

11-28  determination, report the determination to the Department in

11-29  writing, together with such information as the Department deems

11-30  appropriate.

11-31     3.  If, based upon an amended return or report filed pursuant

11-32  to this section, it appears that the tax imposed by this chapter has

11-33  not been fully assessed, the Department shall assess the deficiency,

11-34  with interest calculated at the rate and in the manner set forth in

11-35  NRS 360.417. Any assessment required by this subsection must be

11-36  made within 1 year after the Department receives the amended

11-37  return or report.

11-38     Sec. 24.44.  1.  In computing the Nevada taxable income of

11-39  a financial institution, its federal taxable income must be:

11-40     (a) Increased by:

11-41         (1) The amount of any deduction for the tax imposed by

11-42  section 24.38 of this act or the equivalent taxing statute of another

11-43  state;

12-1          (2) The amount of any net operating loss in the taxable

12-2  year that is carried back to previous taxable years pursuant to 26

12-3  U.S.C. § 172;

12-4          (3) The amount of any deduction claimed for the taxable

12-5  year pursuant to 26 U.S.C. § 172 which was previously used to

12-6  offset any increase required by this subsection; and

12-7          (4) Any interest or dividends on the obligations or securities

12-8  of any state or political subdivision of a state, other than this state

12-9  or a political subdivision of this state; and

12-10     (b) Decreased by:

12-11         (1) Any income that is exempt from taxation by this state

12-12  under the Constitution, laws or treaties of the United States or the

12-13  Nevada Constitution;

12-14         (2) Any interest income received on obligations of the

12-15  United States; and

12-16         (3) The amount of any refund of income tax received from

12-17  another state which has been included as income in computing

12-18  federal taxable income.

12-19     2.  After making the calculations required by subsection 1, the

12-20  resulting amount must be allocated or apportioned to this state in

12-21  accordance with the regulations adopted pursuant to section 24.46

12-22  of this act to determine the amount of the tax liability of the

12-23  financial institution. The Nevada taxable income of the financial

12-24  institution consists of the amount of the tax liability of the

12-25  financial institution determined pursuant to this subsection.

12-26     3.  The Department shall adopt regulations for the

12-27  administration of this section.

12-28      Sec. 24.46.  The Department shall adopt regulations providing

12-29  for the allocation or apportionment to this state of the tax liability

12-30  of a financial institution pursuant to this chapter. If the federal

12-31  taxable income of a financial institution is derived from business

12-32  conducted both within and outside this state, whether or not the

12-33  financial institution is physically present in another state or is

12-34  subject to another state’s jurisdiction to impose a tax on the

12-35  financial institution, the apportionment factor for determining the

12-36  tax liability of the financial institution derived from business

12-37  conducted by it in this state must consist of a fraction, the

12-38  numerator of which is the gross income of the financial institution

12-39  from customers whose address is within this state, and the

12-40  denominator of which is the gross income of the financial

12-41  institution from its entire operation as a financial institution in

12-42  this state.

12-43     Sec. 24.48.  1.  For the purposes of this chapter, the method

12-44  of accounting and the taxable year used by a financial institution

12-45  must be the same as those used by the financial institution for the

13-1  purposes of federal income taxation. If the financial institution

13-2  does not regularly use a single method of accounting, the taxable

13-3  income of the financial institution must be computed under such a

13-4  method as the Department determines will fairly reflect that

13-5  income.

13-6      2.  If there is any change in the method of accounting or the

13-7  taxable year used by a financial institution for the purposes of

13-8  federal income taxation, the same change must be implemented

13-9  for the purposes of this chapter.

13-10     Sec. 24.50.  Upon written application made before the date on

13-11  which a financial institution is otherwise required to file a return

13-12  and to pay the tax imposed by this chapter, the Department may:

13-13     1.  If the financial institution is granted an extension of time

13-14  by the Federal Government for the filing of its federal income tax

13-15  return, extend the time for filing the return required by this

13-16  chapter until not later than the date the financial institution is

13-17  required to file its federal income tax return pursuant to the

13-18  extension of time granted by the Federal Government. The

13-19  Department shall require, as a condition to the granting of any

13-20  extension pursuant to this subsection, the payment of the tax

13-21  estimated to be due pursuant to this chapter.

13-22     2.  For good cause, extend by 30 days the time within which

13-23  the financial institution is required to pay the tax. If the tax is paid

13-24  during a period of extension granted pursuant to this subsection,

13-25  no penalty or late charge may be imposed for failure to pay at the

13-26  time required, but the financial institution shall pay interest at the

13-27  rate of 1 percent per month from the date on which the amount

13-28  would have been due without the extension until the date of

13-29  payment, unless otherwise provided in NRS 360.232 or 360.320.

13-30     Sec. 24.52.  The remedies of the State provided for in this

13-31  chapter are cumulative, and no action taken by the Department or

13-32  the Attorney General constitutes an election by the State to pursue

13-33  any remedy to the exclusion of any other remedy for which

13-34  provision is made in this chapter.

13-35     Sec. 24.54.  If the Department determines that any tax,

13-36  penalty or interest has been paid more than once or has been

13-37  erroneously or illegally collected or computed, the Department

13-38  shall set forth that fact in the records of the Department and shall

13-39  certify to the State Board of Examiners the amount collected in

13-40  excess of the amount legally due and the financial institution or

13-41  person from which it was collected or by whom it was paid. If

13-42  approved by the State Board of Examiners, the excess amount

13-43  collected or paid must be credited on any amounts then due from

13-44  the person or financial institution under this chapter, and the

14-1  balance refunded to the person or financial institution, or its

14-2  successors, administrators or executors.

14-3      Sec. 24.56.  1.  Except as otherwise provided in NRS 360.235

14-4  and 360.395:

14-5      (a) No refund may be allowed unless a claim for it is filed with

14-6  the Department within 3 years after the last day of the month

14-7  immediately following the close of the taxable year for which the

14-8  overpayment was made.

14-9      (b) No credit may be allowed after the expiration of the period

14-10  specified for filing claims for refund unless a claim for credit is

14-11  filed with the Department within that period.

14-12     2.  Each claim must be in writing and must state the specific

14-13  grounds upon which the claim is founded.

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

14-15  chapter constitutes a waiver of any demand against the State on

14-16  account of overpayment.

14-17     4.  Within 30 days after rejecting any claim in whole or in

14-18  part, the Department shall serve notice of its action on the

14-19  claimant in the manner prescribed for service of notice of a

14-20  deficiency determination.

14-21     Sec. 24.58.  1.  Except as otherwise provided in this section

14-22  and NRS 360.320, interest must be paid upon any overpayment of

14-23  any amount of the tax imposed by this chapter at the rate of 0.5

14-24  percent per month, or fraction thereof, from the last day of the

14-25  calendar month immediately following the calendar month in

14-26  which the overpayment was made. No refund or credit may be

14-27  made of any interest imposed upon the person or financial

14-28  institution making the overpayment with respect to the amount

14-29  being refunded or credited.

14-30     2.  The interest must be paid:

14-31     (a) In the case of a refund, to the last day of the calendar

14-32  month following the date upon which the person making the

14-33  overpayment, if he has not already filed a claim, is notified by

14-34  the Department that a claim may be filed or the date upon which

14-35  the claim is certified to the State Board of Examiners, whichever is

14-36  earlier.

14-37     (b) In the case of a credit, to the same date as that to which

14-38  interest is computed on the tax or the amount against which the

14-39  credit is applied.

14-40     3.  If the Department determines that any overpayment has

14-41  been made intentionally or by reason of carelessness, it shall not

14-42  allow any interest on the overpayment.

14-43     Sec. 24.60.  1.  No injunction, writ of mandate or other legal

14-44  or equitable process may issue in any suit, action or proceeding in

14-45  any court against this state or against any officer of the State to

15-1  prevent or enjoin the collection under this chapter of the tax

15-2  imposed by this chapter or any amount of tax, penalty or interest

15-3  required to be collected.

15-4      2.  No suit or proceeding may be maintained in any court for

15-5  the recovery of any amount alleged to have been erroneously or

15-6  illegally determined or collected unless a claim for refund or credit

15-7  has been filed.

15-8      Sec. 24.62.  1.  Within 90 days after a final decision upon a

15-9  claim filed pursuant to this chapter is rendered by the

15-10  Commission, the claimant may bring an action against the

15-11  Department on the grounds set forth in the claim in a court of

15-12  competent jurisdiction in Carson City, the county of this state

15-13  where the claimant resides or maintains his principal place of

15-14  business or a county in which any relevant proceedings were

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

15-16  part of the amount with respect to which the claim has been

15-17  disallowed.

15-18     2.  Failure to bring an action within the time specified

15-19  constitutes a waiver of any demand against the State on account of

15-20  alleged overpayments.

15-21     Sec. 24.64.  1.  If the Department fails to mail notice of

15-22  action on a claim within 6 months after the claim is filed, the

15-23  claimant may consider the claim disallowed and may file an

15-24  appeal with the Commission within 30 days after the last day of

15-25  the 6-month period. If the claimant is aggrieved by the decision of

15-26  the Commission rendered on appeal, the claimant may, within 90

15-27  days after the decision is rendered, bring an action against the

15-28  Department on the grounds set forth in the claim for the recovery

15-29  of the whole or any part of the amount claimed as an

15-30  overpayment.

15-31     2.  If judgment is rendered for the plaintiff, the amount of the

15-32  judgment must first be credited towards any tax due from the

15-33  plaintiff.

15-34     3.  The balance of the judgment must be refunded to the

15-35  plaintiff.

15-36     Sec. 24.66.  In any judgment, interest must be allowed at the

15-37  rate of 6 percent per annum upon the amount found to have been

15-38  illegally collected from the date of payment of the amount to the

15-39  date of allowance of credit on account of the judgment, or to a

15-40  date preceding the date of the refund warrant by not more than 30

15-41  days. The date must be determined by the Department.

15-42     Sec. 24.68.  A judgment may not be rendered in favor of the

15-43  plaintiff in any action brought against the Department to recover

15-44  any amount paid when the action is brought by or in the name of

15-45  an assignee of the financial institution paying the amount or by

16-1  any person other than the person or financial institution which

16-2  paid the amount.

16-3      Sec. 24.70.  1.  The Department may recover a refund or any

16-4  part thereof which is erroneously made and any credit or part

16-5  thereof which is erroneously allowed in an action brought in a

16-6  court of competent jurisdiction in Carson City or Clark County in

16-7  the name of the State of Nevada.

16-8      2.  The action must be tried in Carson City or Clark County

16-9  unless the court, with the consent of the Attorney General, orders

16-10  a change of place of trial.

16-11     3.  The Attorney General shall prosecute the action, and the

16-12  provisions of NRS, the Nevada Rules of Civil Procedure and the

16-13  Nevada Rules of Appellate Procedure relating to service of

16-14  summons, pleadings, proofs, trials and appeals are applicable to

16-15  the proceedings.

16-16     Sec. 24.72.  1.  If any amount in excess of $25 has been

16-17  illegally determined, either by the Department or by the person

16-18  filing the return, the Department shall certify this fact to the State

16-19  Board of Examiners, and the latter shall authorize the

16-20  cancellation of the amount upon the records of the Department.

16-21     2.  If an amount not exceeding $25 has been illegally

16-22  determined, either by the Department or by the person or financial

16-23  institution filing the return, the Department, without certifying

16-24  this fact to the State Board of Examiners, shall authorize the

16-25  cancellation of the amount upon the records of the Department.

16-26     Sec. 24.74.  1.  A person shall not:

16-27     (a) Make, cause to be made or permit to be made any false or

16-28  fraudulent return or declaration or false statement in any return

16-29  or declaration with intent to defraud the State or to evade payment

16-30  of the tax or any part of the tax imposed by this chapter.

16-31     (b) Make, cause to be made or permit to be made any false

16-32  entry in books, records or accounts with intent to defraud the State

16-33  or to evade the payment of the tax or any part of the tax imposed

16-34  by this chapter.

16-35     (c) Keep, cause to be kept or permit to be kept more than one

16-36  set of books, records or accounts with intent to defraud the State

16-37  or to evade the payment of the tax or any part of the tax imposed

16-38  by this chapter.

16-39     2.  Any person who violates the provisions of subsection 1 is

16-40  guilty of a gross misdemeanor.

16-41     Sec. 25.  Title 32 of NRS is hereby amended by adding thereto

16-42  a new chapter to consist of the provisions set forth as sections 26 to

16-43  58, inclusive, of this act.

16-44     Sec. 26.  As used in this chapter, unless the context otherwise

16-45  requires, the words and terms defined in sections 27 to 33,

17-1  inclusive, of this act have the meanings ascribed to them in those

17-2  sections.

17-3      Sec. 27.  “Amount paid for live entertainment” means:

17-4      1.  If the live entertainment is provided at a facility owned,

17-5  leased or otherwise occupied by a taxable business entity, the

17-6  consideration, expressed in terms of money, paid for the right or

17-7  privilege to have access to that facility. For the purposes of this

17-8  subsection, the term includes all amounts paid for food,

17-9  refreshments and merchandise purchased at the facility if the

17-10  facility has a maximum seating capacity of not more than 5,000

17-11  seats that are permanently mounted and cannot be, or are not

17-12  intended to be, removed temporarily for any single performance of

17-13  live entertainment.

17-14     2.  If the live entertainment is provided at a location other

17-15  than a facility owned, leased or otherwise occupied by the taxable

17-16  business entity providing the live entertainment, the total amount

17-17  of consideration, expressed in terms of money, paid to the business

17-18  entity for providing the live entertainment.

17-19     Sec. 28.  “Board” means the State Gaming Control Board.

17-20     Sec. 29.  “Business” means any activity engaged in or

17-21  caused to be engaged in by a business entity with the object of

17-22  gain, benefit or advantage, either direct or indirect, to any person

17-23  or governmental entity.

17-24     Sec. 30.  1.  “Business entity” includes:

17-25     (a) A corporation, partnership, proprietorship, limited-liability

17-26  company, business association, joint venture, limited-liability

17-27  partnership, business trust and their equivalents organized under

17-28  the laws of this state or another jurisdiction and any other type of

17-29  entity that engages in business.

17-30     (b) A natural person engaging in a business if he is deemed to

17-31  be a business entity pursuant to section 34 of this act.

17-32     (c) A brothel authorized to conduct business in this state.

17-33     2.  The term does not include a governmental entity.

17-34     Sec. 31.  “Licensed gaming establishment” has the meaning

17-35  ascribed to it in NRS 463.0169.

17-36     Sec. 32.  “Live entertainment” means any activity provided

17-37  for pleasure, enjoyment, recreation, relaxation, diversion or other

17-38  similar purpose by a person or persons who are physically present

17-39  when providing that activity to a patron or group of patrons who

17-40  are physically present.

17-41     Sec. 33.  “Taxpayer” means any person liable for the tax

17-42  imposed pursuant to this chapter.

17-43     Sec. 34.  A natural person engaging in a business shall be

17-44  deemed to be a business entity that is subject to the provisions of

17-45  this chapter if the person is required to file with the Internal

18-1  Revenue Service a Schedule C (Form 1040), Profit or Loss From

18-2  Business Form, or its equivalent or successor form, or a Schedule

18-3  E (Form 1040), Supplemental Income and Loss Form, or its

18-4  equivalent or successor form, for the business.

18-5      Sec. 35.  The Department shall provide by regulation for a

18-6  more detailed definition of live entertainment consistent with the

18-7  general definition set forth in section 32 of this act for use by the

18-8  Board and the Department in determining whether an activity is a

18-9  taxable activity under the provisions of this chapter.

18-10     Sec. 36.  1.  There is hereby imposed an excise tax of 10

18-11  percent of all amounts paid for live entertainment. Amounts paid

18-12  for gratuities directly or indirectly remitted to employees of a

18-13  business entity providing live entertainment or for service charges,

18-14  including those imposed in connection with the use of credit cards

18-15  or debit cards, which are collected and retained by persons other

18-16  than the taxpayer, are not taxable pursuant to this section.

18-17     2.  A business entity that collects any amount paid for live

18-18  entertainment is liable for the tax imposed by this section, but is

18-19  entitled to collect reimbursement from any person paying that

18-20  amount.

18-21     3.  Any ticket for live entertainment must state whether the tax

18-22  imposed by this section is included in the price of the ticket. If the

18-23  ticket does not include such a statement, the taxpayer shall pay the

18-24  tax based on the face amount of the ticket.

18-25     4.  The tax imposed by this section does not apply to:

18-26     (a) Any amount paid for live entertainment that this state is

18-27  prohibited from taxing under the Constitution, laws or treaties of

18-28  the United States or the Nevada Constitution.

18-29     (b) Any merchandise sold outside the premises where live

18-30  entertainment is provided, unless the purchase of the merchandise

18-31  entitles the purchaser to admission to the entertainment.

18-32     (c) Any amount paid for live entertainment that is provided by

18-33  or entirely for the benefit of a nonprofit religious, charitable,

18-34  fraternal or other organization that qualifies as a tax-exempt

18-35  organization pursuant to 26 U.S.C. § 501(c).

18-36     (d) Live entertainment that is provided at a trade show.

18-37     (e) Music performed by musicians who move constantly

18-38  through the audience if no other form of live entertainment is

18-39  afforded to the patrons.

18-40     (f) Any boxing contest or exhibition governed by the provisions

18-41  of chapter 467 of NRS.

18-42     Sec. 37.  A taxpayer shall hold the amount of all taxes for

18-43  which he is liable pursuant to this chapter in a separate account in

18-44  trust for the State.

 

19-1      Sec. 38.  1.  The Board shall:

19-2      (a) Collect the tax imposed by this chapter from taxpayers who

19-3  are licensed gaming establishments; and

19-4      (b) Adopt such regulations as are necessary to carry out the

19-5  provisions of paragraph (a). The regulations must be adopted in

19-6  accordance with the provisions of chapter 233B of NRS and must

19-7  be codified in the Nevada Administrative Code.

19-8      2.  The Department shall:

19-9      (a) Collect the tax imposed by this chapter from all other

19-10  taxpayers; and

19-11     (b) Adopt such regulations as are necessary to carry out the

19-12  provisions of paragraph (a).

19-13     3.  For the purposes of:

19-14     (a) Subsection 1, the provisions of chapter 463 of NRS relating

19-15  to the payment, collection, administration and enforcement of

19-16  gaming license fees and taxes, including, without limitation, any

19-17  provisions relating to the imposition of penalties and interest, shall

19-18  be deemed to apply to the payment, collection, administration and

19-19  enforcement of the taxes imposed by this chapter to the extent that

19-20  those provisions do not conflict with the provisions of this chapter.

19-21     (b) Subsection 2, the provisions of chapter 360 of NRS relating

19-22  to the payment, collection, administration and enforcement of

19-23  taxes, including, without limitation, any provisions relating to the

19-24  imposition of penalties and interest, shall be deemed to apply to

19-25  the payment, collection, administration and enforcement of the

19-26  taxes imposed by this chapter to the extent that those provisions do

19-27  not conflict with the provisions of this chapter.

19-28     4.  To ensure that the tax imposed by section 36 of this act is

19-29  collected fairly and equitably, the Board and the Department shall,

19-30  jointly, coordinate the administration and collection of that tax

19-31  and the regulation of taxpayers who are liable for the payment of

19-32  the tax.

19-33     Sec. 39.  1.  Each taxpayer who is a licensed gaming

19-34  establishment shall file with the Board, on or before the 24th day

19-35  of each month, a report showing the amount of all taxable receipts

19-36  for the preceding month. The report must be in a form prescribed

19-37  by the Board.

19-38     2.  All other taxpayers shall file with the Department, on or

19-39  before the 24th day of each month, a report showing the amount

19-40  of all taxable receipts for the preceding month. The report must be

19-41  in a form prescribed by the Department.

19-42     3.  Each report required to be filed by this section must be

19-43  accompanied by the amount of the tax that is due for the month

19-44  covered by the report.

20-1      4.  The Board and the Department shall deposit all taxes,

20-2  interest and penalties it receives pursuant to this chapter in the

20-3  State Treasury for credit to the State General Fund.

20-4      Sec. 40.  Upon written application made before the date on

20-5  which payment must be made, the Board or the Department may,

20-6  for good cause, extend by 30 days the time within which a

20-7  taxpayer is required to pay the tax imposed by this chapter. If the

20-8  tax is paid during the period of extension, no penalty or late

20-9  charge may be imposed for failure to pay at the time required, but

20-10  the taxpayer shall pay interest at the rate of 1 percent per month

20-11  from the date on which the amount would have been due without

20-12  the extension until the date of payment, unless otherwise provided

20-13  in NRS 360.232 or 360.320.

20-14     Sec. 41.  1.  Each person responsible for maintaining the

20-15  records of a taxpayer shall:

20-16     (a) Keep such records as may be necessary to determine the

20-17  amount of the liability of the taxpayer pursuant to the provisions

20-18  of this chapter;

20-19     (b) Preserve those records for at least 4 years or until any

20-20  litigation or prosecution pursuant to this chapter is finally

20-21  determined, whichever is longer; and

20-22     (c) Make the records available for inspection by the Board or

20-23  the Department upon demand at reasonable times during regular

20-24  business hours.

20-25     2.  The Board and the Department may by regulation specify

20-26  the types of records which must be kept to determine the amount

20-27  of the liability of a taxpayer from whom they are required to

20-28  collect the tax imposed by this chapter.

20-29     3.  Any agreement that is entered into, modified or extended

20-30  after January 1, 2004, for the lease, assignment or transfer of any

20-31  premises upon which any activity subject to the tax imposed by this

20-32  chapter is, or thereafter may be, conducted shall be deemed to

20-33  include a provision that the taxpayer required to pay the tax must

20-34  be allowed access to, upon demand, all books, records and

20-35  financial papers held by the lessee, assignee or transferee which

20-36  must be kept pursuant to this section. Any person conducting

20-37  activities subject to the tax imposed by section 36 of this act who

20-38  fails to maintain or disclose his records pursuant to this subsection

20-39  is liable to the taxpayer for any penalty paid by the taxpayer for

20-40  the late payment or nonpayment of the tax caused by the failure to

20-41  maintain or disclose records.

20-42     4.  A person who violates any provision of this section is guilty

20-43  of a misdemeanor.

21-1      Sec. 42.  1.  To verify the accuracy of any report filed or, if

21-2  no report is filed by a taxpayer, to determine the amount of tax

21-3  required to be paid:

21-4      (a) The Board, or any person authorized in writing by the

21-5  Board, may examine the books, papers and records of any licensed

21-6  gaming establishment that may be liable for the tax imposed by

21-7  this chapter.

21-8      (b) The Department, or any person authorized in writing by

21-9  the Department, may examine the books, papers and records of

21-10  any other person who may be liable for the tax imposed by this

21-11  chapter.

21-12     2.  Any person who may be liable for the tax imposed by this

21-13  chapter and who keeps outside of this state any books, papers and

21-14  records relating thereto shall pay to the Board or the Department

21-15  an amount equal to the allowance provided for state officers and

21-16  employees generally while traveling outside of the State for each

21-17  day or fraction thereof during which an employee of the Board or

21-18  the Department is engaged in examining those documents, plus

21-19  any other actual expenses incurred by the employee while he is

21-20  absent from his regular place of employment to examine those

21-21  documents.

21-22     Sec. 43.  1.  Except as otherwise provided in this section and

21-23  NRS 360.250, the records and files of the Board and the

21-24  Department concerning the administration of this chapter are

21-25  confidential and privileged. The Board, the Department and any

21-26  employee of the Board or the Department engaged in the

21-27  administration of this chapter or charged with the custody of any

21-28  such records or files shall not disclose any information obtained

21-29  from the records or files of the Board or the Department or from

21-30  any examination, investigation or hearing authorized by the

21-31  provisions of this chapter. The Board, the Department and any

21-32  employee of the Board or the Department may not be required to

21-33  produce any of the records, files and information for the

21-34  inspection of any person or for use in any action or proceeding.

21-35     2.  The records and files of the Board and the Department

21-36  concerning the administration of this chapter are not confidential

21-37  and privileged in the following cases:

21-38     (a) Testimony by a member or employee of the Board or the

21-39  Department and production of records, files and information on

21-40  behalf of the Board or the Department or a taxpayer in any action

21-41  or proceeding pursuant to the provisions of this chapter, if that

21-42  testimony or the records, files or information, or the facts shown

21-43  thereby, are directly involved in the action or proceeding.

22-1      (b) Delivery to a taxpayer or his authorized representative of a

22-2  copy of any report or other document filed by the taxpayer

22-3  pursuant to this chapter.

22-4      (c) Publication of statistics so classified as to prevent the

22-5  identification of a particular person or document.

22-6      (d) Exchanges of information with the Internal Revenue

22-7  Service in accordance with compacts made and provided for in

22-8  such cases.

22-9      (e) Disclosure in confidence to the Governor or his agent in

22-10  the exercise of the Governor’s general supervisory powers, or to

22-11  any person authorized to audit the accounts of the Board or the

22-12  Department in pursuance of an audit, or to the Attorney General

22-13  or other legal representative of the State in connection with an

22-14  action or proceeding pursuant to this chapter, or to any agency of

22-15  this or any other state charged with the administration or

22-16  enforcement of laws relating to taxation.

22-17     Sec. 44.  1.  If:

22-18     (a) The Board determines that a licensed gaming

22-19  establishment is collecting an amount paid for live entertainment

22-20  with the intent to defraud the State or to evade the payment of the

22-21  tax or any part of the tax imposed by this chapter, the Board shall

22-22  establish an amount upon which the tax imposed by this chapter

22-23  must be based.

22-24     (b) The Department determines that a taxpayer who is not a

22-25  licensed gaming establishment is collecting an amount paid for

22-26  live entertainment with the intent to defraud the State or to evade

22-27  the payment of the tax or any part of the tax imposed by this

22-28  chapter, the Department shall establish an amount upon which the

22-29  tax imposed by this chapter must be based.

22-30     2.   The amount paid for live entertainment established by the

22-31  Board or the Department pursuant to subsection 1 must be based

22-32  upon amounts paid for live entertainment to business entities that

22-33  are deemed comparable by the Board or the Department to that of

22-34  the taxpayer.

22-35     Sec. 45.  1. If a taxpayer:

22-36     (a) Is unable to collect all or part of the amount paid for live

22-37  entertainment which was included in the taxable receipts reported

22-38  for a previous reporting period; and

22-39     (b) Has taken a deduction on his federal income tax return

22-40  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

22-41  to collect,

22-42  he is entitled to receive a credit for the amount of tax paid on

22-43  account of that uncollected amount. The credit may be used

22-44  against the amount of tax that the taxpayer is subsequently

22-45  required to pay pursuant to this chapter.

23-1      2.  If the Internal Revenue Service disallows a deduction

23-2  described in paragraph (b) of subsection 1 and the taxpayer

23-3  claimed a credit on a return for a previous reporting period

23-4  pursuant to subsection 1, the taxpayer shall include the amount of

23-5  that credit in the amount of taxes reported pursuant to this chapter

23-6  in the first return filed with the Board or the Department after the

23-7  deduction is disallowed.

23-8      3.  If a taxpayer collects all or part of the amount paid for live

23-9  entertainment for which he claimed a credit on a return for a

23-10  previous reporting period pursuant to subsection 2, he shall

23-11  include:

23-12     (a) The amount collected in the amount paid for live

23-13  entertainment reported pursuant to paragraph (a) of subsection 1;

23-14  and

23-15     (b) The tax payable on the amount collected in the amount of

23-16  taxes reported,

23-17  in the first return filed with the Board or the Department after that

23-18  collection.

23-19     4.  Except as otherwise provided in subsection 5, upon

23-20  determining that a taxpayer has filed a return which contains one

23-21  or more violations of the provisions of this section, the Board or

23-22  the Department shall:

23-23     (a) For the first return of any taxpayer that contains one or

23-24  more violations, issue a letter of warning to the taxpayer which

23-25  provides an explanation of the violation or violations contained in

23-26  the return.

23-27     (b) For the first or second return, other than a return

23-28  described in paragraph (a), in any calendar year which contains

23-29  one or more violations, assess a penalty equal to the amount of the

23-30  tax which was not reported.

23-31     (c) For the third and each subsequent return in any calendar

23-32  year which contains one or more violations, assess a penalty of

23-33  three times the amount of the tax which was not reported.

23-34     5.  For the purposes of subsection 4, if the first violation of

23-35  this section by any taxpayer was determined by the Board or the

23-36  Department through an audit which covered more than one return

23-37  of the taxpayer, the Board or the Department shall treat all returns

23-38  which were determined through the same audit to contain a

23-39  violation or violations in the manner provided in paragraph (a) of

23-40  subsection 4.

23-41     Sec. 46.  The remedies of the State provided for in this

23-42  chapter are cumulative, and no action taken by the Board, the

23-43  Department or the Attorney General constitutes an election by the

23-44  State to pursue any remedy to the exclusion of any other remedy

23-45  for which provision is made in this chapter.

24-1      Sec. 47.  If the Board or the Department determines that any

24-2  tax, penalty or interest has been paid more than once or has been

24-3  erroneously or illegally collected or computed, the Board or the

24-4  Department shall set forth that fact in its records and shall certify

24-5  to the State Board of Examiners the amount collected in excess of

24-6  the amount legally due and the person from which it was collected

24-7  or by whom it was paid. If approved by the State Board of

24-8  Examiners, the excess amount collected or paid must be credited

24-9  on any amounts then due from the person under this chapter, and

24-10  the balance refunded to the person or his successors in interest.

24-11     Sec. 48.  1.  Except as otherwise provided in NRS 360.235

24-12  and 360.395:

24-13     (a) No refund may be allowed unless a claim for it is filed

24-14  with:

24-15         (1) The Board, if the taxpayer is a licensed gaming

24-16  establishment; or

24-17         (2) The Department, if the taxpayer is not a licensed

24-18  gaming establishment.

24-19  A claim must be filed within 3 years after the last day of the month

24-20  following the month for which the overpayment was made.

24-21     (b) No credit may be allowed after the expiration of the period

24-22  specified for filing claims for refund unless a claim for credit is

24-23  filed with the Board or the Department within that period.

24-24     2.  Each claim must be in writing and must state the specific

24-25  grounds upon which the claim is founded.

24-26     3.  Failure to file a claim within the time prescribed in this

24-27  chapter constitutes a waiver of any demand against the State on

24-28  account of overpayment.

24-29     4.  Within 30 days after rejecting any claim in whole or in

24-30  part, the Board or the Department shall serve notice of its action

24-31  on the claimant in the manner prescribed for service of notice of a

24-32  deficiency determination.

24-33     Sec. 49.  1.  Except as otherwise provided in this section and

24-34  NRS 360.320, interest must be paid upon any overpayment of any

24-35  amount of the tax imposed by this chapter at the rate of 0.5

24-36  percent per month, or fraction thereof, from the last day of the

24-37  calendar month following the month for which the overpayment

24-38  was made. No refund or credit may be made of any interest

24-39  imposed upon the person making the overpayment with respect to

24-40  the amount being refunded or credited.

24-41     2.  The interest must be paid:

24-42     (a) In the case of a refund, to the last day of the calendar

24-43  month following the date upon which the person making the

24-44  overpayment, if he has not already filed a claim, is notified by

24-45  the Board or the Department that a claim may be filed or the date

25-1  upon which the claim is certified to the State Board of Examiners,

25-2  whichever is earlier.

25-3      (b) In the case of a credit, to the same date as that to which

25-4  interest is computed on the tax or amount against which the credit

25-5  is applied.

25-6      3.  If the Board or the Department determines that any

25-7  overpayment has been made intentionally or by reason of

25-8  carelessness, the Board or the Department shall not allow any

25-9  interest on the overpayment.

25-10     Sec. 50.  1.  No injunction, writ of mandate or other legal or

25-11  equitable process may issue in any suit, action or proceeding in

25-12  any court against this state or against any officer of the State to

25-13  prevent or enjoin the collection under this chapter of the tax

25-14  imposed by this chapter or any amount of tax, penalty or interest

25-15  required to be collected.

25-16     2.  No suit or proceeding may be maintained in any court for

25-17  the recovery of any amount alleged to have been erroneously or

25-18  illegally determined or collected unless a claim for refund or credit

25-19  has been filed.

25-20     Sec. 51.  1.  Within 90 days after a final decision upon a

25-21  claim filed pursuant to this chapter is rendered by:

25-22     (a) The Nevada Gaming Commission, the claimant may bring

25-23  an action against the Board on the grounds set forth in the claim.

25-24     (b) The Nevada Tax Commission, the claimant may bring an

25-25  action against the Department on the grounds set forth in the

25-26  claim.

25-27     2.  An action brought pursuant to subsection 1 must be

25-28  brought in a court of competent jurisdiction in Carson City, the

25-29  county of this state where the claimant resides or maintains his

25-30  principal place of business or a county in which any relevant

25-31  proceedings were conducted by the Board or the Department, for

25-32  the recovery of the whole or any part of the amount with respect to

25-33  which the claim has been disallowed.

25-34     3.  Failure to bring an action within the time specified

25-35  constitutes a waiver of any demand against the State on account of

25-36  alleged overpayments.

25-37     Sec. 52.  1.  If the Board fails to mail notice of action on a

25-38  claim within 6 months after the claim is filed, the claimant may

25-39  consider the claim disallowed and file an appeal with the Nevada

25-40  Gaming Commission within 30 days after the last day of the

25-41  6-month period.

25-42     2.  If the Department fails to mail notice of action on a claim

25-43  within 6 months after the claim is filed, the claimant may consider

25-44  the claim disallowed and file an appeal with the Nevada Tax

26-1  Commission within 30 days after the last day of the 6-month

26-2  period.

26-3      3.  If the claimant is aggrieved by the decision of:

26-4      (a) The Nevada Gaming Commission rendered on appeal, the

26-5  claimant may, within 90 days after the decision is rendered, bring

26-6  an action against the Board on the grounds set forth in the claim

26-7  for the recovery of the whole or any part of the amount claimed as

26-8  an overpayment.

26-9      (b) The Nevada Tax Commission rendered on appeal, the

26-10  claimant may, within 90 days after the decision is rendered, bring

26-11  an action against the Department on the grounds set forth in the

26-12  claim for the recovery of the whole or any part of the amount

26-13  claimed as an overpayment.

26-14     4.  If judgment is rendered for the plaintiff, the amount of the

26-15  judgment must first be credited towards any tax due from the

26-16  plaintiff.

26-17     5.  The balance of the judgment must be refunded to the

26-18  plaintiff.

26-19     Sec. 53.  In any judgment, interest must be allowed at the rate

26-20  of 6 percent per annum upon the amount found to have been

26-21  illegally collected from the date of payment of the amount to the

26-22  date of allowance of credit on account of the judgment, or to a

26-23  date preceding the date of the refund warrant by not more than 30

26-24  days. The date must be determined by the Board or the

26-25  Department.

26-26     Sec. 54.  A judgment may not be rendered in favor of the

26-27  plaintiff in any action brought against the Board or the

26-28  Department to recover any amount paid when the action is

26-29  brought by or in the name of an assignee of the person paying the

26-30  amount or by any person other than the person who paid the

26-31  amount.

26-32     Sec. 55.  1.  The Board or the Department may recover a

26-33  refund or any part thereof which is erroneously made and any

26-34  credit or part thereof which is erroneously allowed in an action

26-35  brought in a court of competent jurisdiction in Carson City or

26-36  Clark County in the name of the State of Nevada.

26-37     2.  The action must be tried in Carson City or Clark County

26-38  unless the court, with the consent of the Attorney General, orders

26-39  a change of place of trial.

26-40     3.  The Attorney General shall prosecute the action, and the

26-41  provisions of NRS, the Nevada Rules of Civil Procedure and the

26-42  Nevada Rules of Appellate Procedure relating to service of

26-43  summons, pleadings, proofs, trials and appeals are applicable to

26-44  the proceedings.

27-1      Sec. 56.  1.  If any amount in excess of $25 has been

27-2  illegally determined, either by the person filing the return or by the

27-3  Board or the Department, the Board or the Department shall

27-4  certify this fact to the State Board of Examiners, and the latter

27-5  shall authorize the cancellation of the amount upon the records of

27-6  the Board or the Department.

27-7      2.  If an amount not exceeding $25 has been illegally

27-8  determined, either by the person filing a return or by the Board or

27-9  the Department, the Board or the Department, without certifying

27-10  this fact to the State Board of Examiners, shall authorize the

27-11  cancellation of the amount upon the records of the Board or the

27-12  Department.

27-13     Sec. 57.  Any licensed gaming establishment liable for the

27-14  payment of the tax imposed by section 36 of this act who willfully

27-15  fails to report, pay or truthfully account for the tax is subject to the

27-16  revocation of his gaming license by the Nevada Gaming

27-17  Commission.

27-18     Sec. 58.  1.  A person shall not:

27-19     (a) Make, cause to be made or permit to be made any false or

27-20  fraudulent return or declaration or false statement in any report

27-21  or declaration, with intent to defraud the State or to evade

27-22  payment of the tax or any part of the tax imposed by this chapter.

27-23     (b) Make, cause to be made or permit to be made any false

27-24  entry in books, records or accounts with intent to defraud the State

27-25  or to evade the payment of the tax or any part of the tax imposed

27-26  by this chapter.

27-27     (c) Keep, cause to be kept or permit to be kept more than one

27-28  set of books, records or accounts with intent to defraud the State

27-29  or to evade the payment of the tax or any part of the tax imposed

27-30  by this chapter.

27-31     2.  Any person who violates the provisions of subsection 1 is

27-32  guilty of a gross misdemeanor.

27-33     Sec. 58.10.  Title 32 of NRS is hereby amended by adding

27-34  thereto a new chapter to consist of the provisions set forth as

27-35  sections 58.12 to 58.80, inclusive, of this act.

27-36     Sec. 58.12.  As used in this chapter, unless the context

27-37  otherwise requires, the words and terms defined in sections 58.14

27-38  to 58.28, inclusive, of this act have the meanings ascribed to them

27-39  in those sections.

27-40     Sec. 58.14.  “Business” means any activity engaged in or

27-41  caused to be engaged in with the object of gain, benefit or

27-42  advantage, either direct or indirect, to any person or governmental

27-43  entity.

 

 

28-1      Sec. 58.16.  1.  “Business entity” includes:

28-2      (a) A corporation, partnership, proprietorship, limited-liability

28-3  company, business association, joint venture, limited-liability

28-4  partnership, business trust and their equivalents organized under

28-5  the laws of this state or another jurisdiction and any other type of

28-6  entity that engages in business; and

28-7      (b) A natural person engaging in business if he is deemed to be

28-8  a business entity pursuant to section 58.42 of this act.

28-9      2.  The term does not include:

28-10     (a) A governmental entity;

28-11     (b) A nonprofit religious, charitable, fraternal or other

28-12  organization that qualifies as a tax-exempt organization pursuant

28-13  to 26 U.S.C. § 501(c), unless the organization has any taxable

28-14  income for the purposes of federal income taxation from any

28-15  unrelated trade or business, as defined in 26 U.S.C. § 513; or

28-16     (c) A person who operates a business from his home and earns

28-17  from that business not more than 66 2/3 percent of the average

28-18  annual wage, as computed for the preceding calendar year

28-19  pursuant to chapter 612 of NRS and rounded to the nearest

28-20  hundred dollars.

28-21     Sec. 58.18.  “Commission” means the Nevada Tax

28-22  Commission.

28-23     Sec. 58.20.  “Engaging in business” means commencing,

28-24  conducting or continuing a business, the exercise of corporate or

28-25  franchise powers regarding a business, and the liquidation of a

28-26  business entity which is or was engaging in a business when the

28-27  liquidator holds itself out to the public as conducting that

28-28  business.

28-29     Sec. 58.22.  “Gross revenue” means the total amount received

28-30  or receivable on the use, sale or exchange of property or capital or

28-31  for the performance of services, from any transaction involving a

28-32  business entity, without any reduction for the basis of property

28-33  sold, the cost of goods or services sold, or any other expense of the

28-34  business entity.

28-35     Sec. 58.24.  1.  “Pass-through revenue” means revenue

28-36  received by a business entity solely on behalf of another in a

28-37  disclosed agency capacity, including revenue received as a broker,

28-38  bailee, consignee or auctioneer, notwithstanding that the business

28-39  entity may incur liability, primarily or secondarily, in a

28-40  transaction in its capacity as an agent.

28-41     2.  “Pass-through revenue” includes:

28-42     (a) Revenue that a real estate broker receives pursuant to NRS

28-43  645.280 and is required by contract to pay to a licensed real estate

28-44  broker, broker-salesman or salesman who performed services for

28-45  that revenue.

29-1      (b) Reimbursement for advances made by a business entity on

29-2  behalf of a customer or client, other than with respect to services

29-3  rendered or with respect to purchases of goods by the business

29-4  entity in carrying out the business in which it engages.

29-5      Sec. 58.26.  “Total amount received or receivable” means the

29-6  total sum of any money and the fair market value of any other

29-7  property or services received or receivable, including, without

29-8  limitation, rents, royalties, interest and dividends, and aggregate

29-9  net gains realized from the sale or exchange of stocks, bonds,

29-10  asset-backed securities, investment and trading assets and other

29-11  evidence of indebtedness.

29-12     Sec. 58.28.  “Total revenue” means gross revenue minus:

29-13     1.  Any revenue which this state is prohibited from taxing

29-14  pursuant to the Constitution, laws or treaties of the United States

29-15  or the Nevada Constitution.

29-16     2.  Any revenue received by a natural person from the rental

29-17  of not more than four residential units.

29-18     3.  Any revenue from the sale of agricultural products at

29-19  wholesale.

29-20     4.  If a business entity pays a tax on premiums pursuant to

29-21  title 57 of NRS, the gross revenue of the business entity derived

29-22  from direct premiums written.

29-23     5.  If a business entity pays a license fee pursuant to NRS

29-24  463.370, the total sum of all amounts specifically included by

29-25  statute in and all amounts specifically excluded by statute from the

29-26  calculation of that fee for the business entity.

29-27     6.  If a business entity pays a tax on the net proceeds of

29-28  minerals pursuant to chapter 362 of NRS, the gross yield of the

29-29  business entity from which those net proceeds are determined.

29-30     7.  Any operating revenue of a public utility for the provision

29-31  of electric, gas, water or sewer service which is operated or

29-32  regulated by a governmental entity.

29-33     8.  Any revenue of a nonprofit religious, charitable, fraternal

29-34  or other organization that qualifies as a tax-exempt organization

29-35  pursuant to 26 U.S.C. § 501(c), except the gross revenue of the

29-36  organization from an unrelated trade or business, as defined in 26

29-37  U.S.C. § 513.

29-38     9.  Any revenue from the operation of a vending stand

29-39  pursuant to NRS 426.640.

29-40     10.  Any revenue received by a certified disadvantaged

29-41  business enterprise.

29-42     Sec. 58.30.  The Legislature hereby finds and declares that

29-43  the fee imposed by this chapter on a business entity must not be

29-44  construed as a fee or tax upon the customers of the business

29-45  entity, but as a fee which is imposed upon and collectible from the

30-1  business entity and which constitutes part of the operating

30-2  overhead of the business entity.

30-3      Sec. 58.32.  The Department shall:

30-4      1.  Administer and enforce the provisions of this chapter, and

30-5  may adopt such regulations as it deems appropriate for that

30-6  purpose.

30-7      2.  Deposit all fees, interest and penalties it receives pursuant

30-8  to this chapter in the State Treasury for credit to the State General

30-9  Fund.

30-10     Sec. 58.34.  1.  Each person responsible for maintaining the

30-11  records of a business entity shall:

30-12     (a) Keep such records as may be necessary to determine the

30-13  amount of its liability pursuant to the provisions of this chapter;

30-14     (b) Preserve those records for 4 years or until any litigation or

30-15  prosecution pursuant to this chapter is finally determined,

30-16  whichever is longer; and

30-17     (c) Make the records available for inspection by the

30-18  Department upon demand at reasonable times during regular

30-19  business hours.

30-20     2.  For the purposes of this section, “record” includes any

30-21  federal income tax return filed by a business entity with the

30-22  Internal Revenue Service.

30-23     3.  Any person who violates the provisions of subsection 1 is

30-24  guilty of a misdemeanor.

30-25     Sec. 58.36.  1.  To verify the accuracy of any return filed or,

30-26  if no return is filed by a business entity, to determine the amount

30-27  required to be paid, the Department, or any person authorized in

30-28  writing by the Department, may examine the books, papers and

30-29  records of any person or business entity that may be liable for the

30-30  fee imposed by this chapter.

30-31     2.  Any person or business entity which may be liable for the

30-32  fee imposed by this chapter and which keeps outside of this state

30-33  its books, papers and records relating thereto shall pay to the

30-34  Department an amount equal to the allowance provided for state

30-35  officers and employees generally while traveling outside of the

30-36  State for each day or fraction thereof during which an employee

30-37  of the Department is engaged in examining those documents, plus

30-38  any other actual expenses incurred by the employee while he is

30-39  absent from his regular place of employment to examine those

30-40  documents.

30-41      Sec. 58.38.  The Executive Director may request from any

30-42  other governmental agency or officer such information as he

30-43  deems necessary to carry out the provisions of this chapter. If the

30-44  Executive Director obtains any confidential information pursuant

30-45  to such a request, he shall maintain the confidentiality of that

31-1  information in the same manner and to the same extent as

31-2  provided by law for the agency or officer from whom the

31-3  information was obtained.

31-4      Sec. 58.40.  1.  Except as otherwise provided in this section

31-5  and NRS 360.250, the records and files of the Department

31-6  concerning the administration of this chapter are confidential and

31-7  privileged. The Department, and any employee engaged in the

31-8  administration of this chapter or charged with the custody of any

31-9  such records or files, shall not disclose any information obtained

31-10  from the Department’s records or files or from any examination,

31-11  investigation or hearing authorized by the provisions of this

31-12  chapter. Neither the Department nor any employee of the

31-13  Department may be required to produce any of the records, files

31-14  and information for the inspection of any person or for use in any

31-15  action or proceeding.

31-16     2.  The records and files of the Department concerning the

31-17  administration of this chapter are not confidential and privileged

31-18  in the following cases:

31-19     (a) Testimony by a member or employee of the Department

31-20  and production of records, files and information on behalf of the

31-21  Department or the business entity that paid the fee in any action or

31-22  proceeding pursuant to the provisions of this chapter if that

31-23  testimony or the records, files or information, or the facts shown

31-24  thereby, are directly involved in the action or proceeding.

31-25     (b) Delivery to the person who paid the fee or his authorized

31-26  representative of a copy of any return or other document filed by

31-27  him pursuant to this chapter.

31-28     (c) Publication of statistics so classified as to prevent the

31-29  identification of a particular business entity or document.

31-30     (d) Exchanges of information with the Internal Revenue

31-31  Service in accordance with compacts made and provided for in

31-32  such cases.

31-33     (e) Disclosure in confidence to the Governor or his agent in

31-34  the exercise of the Governor’s general supervisory powers, or to

31-35  any person authorized to audit the accounts of the Department in

31-36  pursuance of an audit, or to the Attorney General or other legal

31-37  representative of the State in connection with an action or

31-38  proceeding pursuant to this chapter, or to any agency of this or

31-39  any other state charged with the administration or enforcement of

31-40  laws relating to taxation.

31-41     (f) Exchanges of information pursuant to subsection 3.

31-42     3.  The Commission may agree with any county fair and

31-43  recreation board or the governing body of any county, city or town

31-44  for the continuing exchange of information concerning taxpayers.

32-1      Sec. 58.42.  A natural person engaging in business shall be

32-2  deemed to be a business entity that is subject to the provisions of

32-3  this chapter if the person files with the Internal Revenue Service a

32-4  Schedule C (Form 1040), Profit or Loss From Business Form, or

32-5  its equivalent or successor form, a Schedule E (Form 1040),

32-6  Supplemental Income and Loss Form, or its equivalent or

32-7  successor form, or a Schedule F (Form 1040), Profit or Loss

32-8  From Farming Form, or its equivalent or successor form, for the

32-9  business.

32-10     Sec. 58.44.  1.  A quarterly franchise fee is hereby imposed

32-11  upon each business entity for the privilege of engaging in business

32-12  in this state at the rate of:

 

32-13    Annual Total RevenueFranchise Fee per

32-14      of Business EntityCalendar Quarter

32-15  More than $0 but less than $100,000$0

32-16  $100,000 or more but less than $200,000    $30

32-17  $200,000 or more but less than $300,000    $60

32-18  $300,000 or more but less than $400,000    $90

32-19  $400,000 or more but less than $500,000    $120

32-20  $500,000 or more but less than $750,000    $175

32-21  $750,000 or more but less than $1,000,000    $240

32-22  $1,000,000 or more but less than $1,500,000    $350

32-23  $1,500,000 or more but less than $2,000,000    $480

32-24  $2,000,000 or more but less than $2,500,000    $620

32-25  $2,500,000 or more but less than $3,000,000    $750

32-26  $3,000,000 or more but less than $4,000,000    $950

32-27  $4,000,000 or more but less than $5,000,000    $1,200

32-28  $5,000,000 or more but less than $7,500,000    $1,700

32-29  $7,500,000 or more but less than $10,000,000    $2,400

32-30  $10,000,000 or more but less than $20,000,000    $3,500

32-31  $20,000,000 or more    $7,000

32-32      plus $3,500 for each additional $10,000,000

 

32-33     2.  The fee for each calendar quarter is due on the last day of

32-34  the quarter and must be paid on or before the last day of the

32-35  month immediately following the quarter. The business entity

32-36  shall estimate its annual total revenue for the fiscal year in which

32-37  the franchise fee is being paid for the purposes of determining the

32-38  amount of the franchise fee that is due.

32-39     3.  Upon determination of the actual annual total revenue of

32-40  the business entity for that fiscal year, the business entity shall

32-41  reconcile the amount due from franchise fees for the year. If the

32-42  amount of franchise fees paid exceeds the amount actually due

32-43  from the business entity, the excess fees must be credited against

33-1  future franchise fees payable by the business entity. If the amount

33-2  of franchise fees paid was less than the amount due, the amount

33-3  due remaining unpaid shall be deemed, for the purposes of NRS

33-4  360.417, to constitute a failure to pay the fee within the time

33-5  required pursuant to this section.

33-6      4.  Each business entity engaging in business in this state

33-7  shall file with the Department a return on a form prescribed by the

33-8  Department, together with the remittance of any fee due pursuant

33-9  to this chapter, on or before the last day of the month immediately

33-10  following the calendar quarter for which the payment is being

33-11  made. The form must provide each business entity with an

33-12  opportunity for account reconciliation.

33-13     Sec. 58.46.  1.  Except as otherwise provided in this section,

33-14  the total revenue of a business entity in this state must be

33-15  computed for each fiscal year based upon the accounting method

33-16  used by the business entity to compute its income for the purposes

33-17  of federal income taxation. If a business entity does not regularly

33-18  use a single accounting method, or if the Department determines

33-19  that the accounting method used by the business entity does not

33-20  clearly reflect the total revenue of the business entity in this state,

33-21  the calculation of that revenue must be made on the basis of such

33-22  an accounting method as, in the opinion of the Department,

33-23  clearly reflects the total revenue of the business entity in this state.

33-24     2.  If a business entity is engaged in more than one type of

33-25  business, the business entity:

33-26     (a) May, in computing its total revenue in this state, use a

33-27  different accounting method for each of those types of business;

33-28  and

33-29     (b) Shall compute its total revenue in this state for each of

33-30  those types of business based upon the accounting method used by

33-31  the business entity to compute its income for that type of business

33-32  for the purposes of federal income taxation.

33-33     3.  If a business entity changes the accounting method upon

33-34  which it computes its income for the purposes of federal income

33-35  taxation, the business entity shall, before using that method to

33-36  compute its total revenue in this state, provide the Department

33-37  with written notification of the change in its accounting method.

33-38  If:

33-39     (a) The business entity or any of its owners, officers,

33-40  employees, agents or representatives are required, on behalf of the

33-41  business entity, to obtain the consent of the Internal Revenue

33-42  Service to the change in its accounting method, the business entity

33-43  shall include a notarized copy of that consent in its written

33-44  notification to the Department; or

34-1      (b) The business entity is not required to obtain the consent of

34-2  the Internal Revenue Service to the change in its accounting

34-3  method, the business entity shall obtain the consent of the

34-4  Department to the change in its accounting method before using

34-5  that method to compute its total revenue in this state.

34-6      4.  If a business entity fails to comply with the provisions of

34-7  subsections 1 and 2, any required change in the accounting

34-8  method does not affect the imposition and calculation of any

34-9  penalty, or the calculation of any additional amount of franchise

34-10  fees due, pursuant to this chapter.

34-11     Sec. 58.48.  In calculating the franchise fee of a business

34-12  entity pursuant to this chapter, the business entity is entitled to

34-13  deduct from its total revenue:

34-14     1.  Any revenue upon which this state is prohibited from

34-15  imposing a franchise fee pursuant to the Constitution or laws of

34-16  the United States or the Nevada Constitution.

34-17     2.  The amount of any federal, state or local governmental

34-18  fuel taxes collected by the business entity.

34-19     3.  Any revenue of the business entity attributable to interest

34-20  upon any bonds or securities of the Federal Government, the State

34-21  of Nevada or a political subdivision of this state.

34-22     4.  Any pass-through revenue of the business entity.

34-23     5.  Any revenue received as dividends or distributions by a

34-24  parent organization from the capital account of a subsidiary entity

34-25  of the parent organization.

34-26     6.  Any revenue received by a hospital or provider of health

34-27  care from a governmental entity.

34-28     7.  Any cash discounts the business entity allows a purchaser

34-29  of property, rights or services.

34-30     8.  Any indebtedness to the business entity that is impossible

34-31  or impracticable to collect and which is written off by the business

34-32  entity as a bad debt for purposes of federal income taxation.

34-33     9.  Any counterfeit currency received by the business entity for

34-34  which the business entity is not reimbursed.

34-35     10.  The amount of any payments received by the business

34-36  entity upon claims for health, casualty or life insurance.

34-37     11.  The cost of all payments made to contractors and

34-38  subcontractors for the portion of any materials or services

34-39  provided in the development of improved real property, made by a

34-40  business entity who is:

34-41     (a) A contractor or subcontractor; or

34-42     (b) In the business of developing improved real property.

34-43  The amount of the deduction must not exceed the gross revenue of

34-44  the business entity from the transaction.

34-45     12.  Any promotional allowances by the business entity.

35-1      13.  The gross revenue attributable to damaged or returned

35-2  merchandise.

35-3      14.  Any revenue of the business entity upon which the

35-4  business entity paid the tax imposed pursuant to section 95 of this

35-5  act.

35-6      Sec. 58.50.  1.  The Department shall adopt regulations

35-7  providing for the allocation or apportionment of the liability for

35-8  franchise fees pursuant to this chapter of business entities

35-9  engaging in a business both within and outside of this state. The

35-10  regulations must:

35-11     (a) Except as otherwise provided in this section, be consistent

35-12  with the methods of dividing income contained in the Uniform

35-13  Division of Income for Tax Purposes Act.

35-14     (b) If the business consists of financial activity, as defined in

35-15  the Uniform Division of Income for Tax Purposes Act, be

35-16  consistent with the Recommended Formula for the Apportionment

35-17  and Allocation of Net Income of Financial Institutions.

35-18     2.  As used in this section:

35-19     (a) “Recommended Formula for the Apportionment and

35-20  Allocation of Net Income of Financial Institutions” means the

35-21  provisions of the Recommended Formula for the Apportionment

35-22  and Allocation of Net Income of Financial Institutions adopted by

35-23  the Multistate Tax Commission, as those provisions existed on

35-24  July 1, 2003.

35-25     (b) “Uniform Division of Income for Tax Purposes Act”

35-26  means the provisions of the Uniform Division of Income for Tax

35-27  Purposes Act approved by the National Conference of

35-28  Commissioners on Uniform State Laws, as those provisions

35-29  existed on July 1, 2003.

35-30     Sec. 58.52.  The Department shall, upon application by a

35-31  business entity engaging in a business both within and outside of

35-32  this state, reduce the liability of the business entity for franchise

35-33  fees pursuant to this chapter to the extent required by the

35-34  Constitution or laws of the United States or the Nevada

35-35  Constitution, as a result of the tax liability of the business entity to

35-36  other states and their political subdivisions.

35-37     Sec. 58.54.  1.  If the Department determines, after notice

35-38  and hearing, that:

35-39     (a) A business entity and one or more of its affiliated business

35-40  entities are engaged in the same or a similar type of business; and

35-41     (b) The primary or a substantial purpose for engaging in that

35-42  type of business through affiliated business entities is to avoid or

35-43  to reduce liability for the franchise fees imposed by this

35-44  chapter,

36-1  the Department shall require the business entity and one or more

36-2  of its affiliated business entities to file a consolidated return for

36-3  the purposes of this chapter.

36-4      2.  For the purposes of this section:

36-5      (a) “Affiliated business entity” means a business entity that

36-6  directly, or indirectly through one or more intermediaries,

36-7  controls, is controlled by or is under common control with,

36-8  another specified business entity.

36-9      (b) “Control,” as used in the terms “controls,” “controlled by”

36-10  and “under common control with,” means the possession, directly

36-11  or indirectly, of the power to direct or cause the direction of the

36-12  management and policies of a business entity, whether through

36-13  the ownership of voting securities, by contract or otherwise.

36-14     Sec. 58.56.  Upon written application made before the date on

36-15  which payment must be made, the Department may for good cause

36-16  extend by 30 days the time within which a business entity is

36-17  required to pay the franchise fee imposed by this chapter. If the

36-18  franchise fee is paid during the period of extension, no penalty or

36-19  late charge may be imposed for failure to pay at the time required,

36-20  but the business entity shall pay interest at the rate of 1 percent

36-21  per month from the date on which the amount would have been

36-22  due without the extension until the date of payment, unless

36-23  otherwise provided in NRS 360.232 or 360.320.

36-24     Sec. 58.58.  The remedies of the State provided for in this

36-25  chapter are cumulative, and no action taken by the Department or

36-26  the Attorney General constitutes an election by the State to pursue

36-27  any remedy to the exclusion of any other remedy for which

36-28  provision is made in this chapter.

36-29     Sec. 58.60.  If the Department determines that any franchise

36-30  fee, penalty or interest has been paid more than once or has been

36-31  erroneously or illegally collected or computed, the Department

36-32  shall set forth that fact in the records of the Department and

36-33  certify to the State Board of Examiners the amount collected in

36-34  excess of the amount legally due and the business entity or person

36-35  from which it was collected or by whom it was paid. If approved by

36-36  the State Board of Examiners, the excess amount collected or paid

36-37  must be credited on any amounts then due from the person or

36-38  business entity under this chapter, and the balance refunded to the

36-39  person or business entity, or its successors, administrators or

36-40  executors.

36-41     Sec. 58.62.  1.  Except as otherwise provided in NRS 360.235

36-42  and 360.395:

36-43     (a) No refund may be allowed unless a claim for it is filed with

36-44  the Department within 3 years after the last day of the month

37-1  immediately following the calendar quarter for which the

37-2  overpayment was made.

37-3      (b) No credit may be allowed after the expiration of the period

37-4  specified for filing claims for refund unless a claim for credit is

37-5  filed with the Department within that period.

37-6      2.  Each claim must be in writing and must state the specific

37-7  grounds upon which the claim is founded.

37-8      3.  Failure to file a claim within the time prescribed in this

37-9  chapter constitutes a waiver of any demand against the State on

37-10  account of overpayment.

37-11     4.  Within 30 days after rejecting any claim in whole or in

37-12  part, the Department shall serve notice of its action on the

37-13  claimant in the manner prescribed for service of notice of a

37-14  deficiency determination.

37-15     Sec. 58.64.  1.  Except as otherwise provided in this section

37-16  and NRS 360.320, interest must be paid upon any overpayment of

37-17  any amount of the franchise fee imposed by this chapter at the rate

37-18  of 0.5 percent per month, or fraction thereof, from the last day of

37-19  the month immediately following the calendar quarter for which

37-20  the overpayment was made. No refund or credit may be made of

37-21  any interest imposed upon the person or business entity making

37-22  the overpayment with respect to the amount being refunded or

37-23  credited.

37-24     2.  The interest must be paid:

37-25     (a) In the case of a refund, to the last day of the calendar

37-26  month following the date upon which the person making the

37-27  overpayment, if he has not already filed a claim, is notified by

37-28  the Department that a claim may be filed or the date upon which

37-29  the claim is certified to the State Board of Examiners, whichever is

37-30  earlier.

37-31     (b) In the case of a credit, to the same date as that to which

37-32  interest is computed on the franchise fee or the amount against

37-33  which the credit is applied.

37-34     3.  If the Department determines that any overpayment has

37-35  been made intentionally or by reason of carelessness, it shall not

37-36  allow any interest on the overpayment.

37-37     Sec. 58.66.  1.  No injunction, writ of mandate or other legal

37-38  or equitable process may issue in any suit, action or proceeding in

37-39  any court against this state or against any officer of the State to

37-40  prevent or enjoin the collection under this chapter of the franchise

37-41  fee imposed by this chapter or any amount of the franchise fee,

37-42  penalty or interest required to be collected.

37-43     2.  No suit or proceeding may be maintained in any court for

37-44  the recovery of any amount alleged to have been erroneously or

38-1  illegally determined or collected unless a claim for refund or credit

38-2  has been filed.

38-3      Sec. 58.68.  1.  Within 90 days after a final decision upon a

38-4  claim filed pursuant to this chapter is rendered by the

38-5  Commission, the claimant may bring an action against the

38-6  Department on the grounds set forth in the claim in a court of

38-7  competent jurisdiction in Carson City, the county of this state

38-8  where the claimant resides or maintains his principal place of

38-9  business or a county in which any relevant proceedings were

38-10  conducted by the Department, for the recovery of the whole or any

38-11  part of the amount with respect to which the claim has been

38-12  disallowed.

38-13     2.  Failure to bring an action within the time specified

38-14  constitutes a waiver of any demand against the State on account of

38-15  alleged overpayments.

38-16     Sec. 58.70.  1.  If the Department fails to mail notice of

38-17  action on a claim within 6 months after the claim is filed, the

38-18  claimant may consider the claim disallowed and file an appeal

38-19  with the Commission within 30 days after the last day of the

38-20  6-month period. If the claimant is aggrieved by the decision of the

38-21  Commission rendered on appeal, the claimant may, within 90 days

38-22  after the decision is rendered, bring an action against the

38-23  Department on the grounds set forth in the claim for the recovery

38-24  of the whole or any part of the amount claimed as an

38-25  overpayment.

38-26     2.  If judgment is rendered for the plaintiff, the amount of the

38-27  judgment must first be credited towards any franchise fees due

38-28  from the plaintiff.

38-29     3.  The balance of the judgment must be refunded to the

38-30  plaintiff.

38-31     Sec. 58.72.  In any judgment, interest must be allowed at the

38-32  rate of 6 percent per annum upon the amount found to have been

38-33  illegally collected from the date of payment of the amount to the

38-34  date of allowance of credit on account of the judgment, or to a

38-35  date preceding the date of the refund warrant by not more than 30

38-36  days. The date must be determined by the Department.

38-37     Sec. 58.74.  A judgment may not be rendered in favor of the

38-38  plaintiff in any action brought against the Department to recover

38-39  any amount paid when the action is brought by or in the name of

38-40  an assignee of the business entity paying the amount or by any

38-41  person other than the person or business entity which paid the

38-42  amount.

38-43     Sec. 58.76.  1.  The Department may recover a refund or any

38-44  part thereof which is erroneously made and any credit or part

38-45  thereof which is erroneously allowed in an action brought in a

39-1  court of competent jurisdiction in Carson City or Clark County in

39-2  the name of the State of Nevada.

39-3      2.  The action must be tried in Carson City or Clark County

39-4  unless the court, with the consent of the Attorney General, orders

39-5  a change of place of trial.

39-6      3.  The Attorney General shall prosecute the action, and the

39-7  provisions of NRS, the Nevada Rules of Civil Procedure and the

39-8  Nevada Rules of Appellate Procedure relating to service of

39-9  summons, pleadings, proofs, trials and appeals are applicable to

39-10  the proceedings.

39-11     Sec. 58.78.  1.  If any amount in excess of $25 has been

39-12  illegally determined, either by the Department or by the person

39-13  filing the return, the Department shall certify this fact to the State

39-14  Board of Examiners, and the latter shall authorize the

39-15  cancellation of the amount upon the records of the Department.

39-16     2.  If an amount not exceeding $25 has been illegally

39-17  determined, either by the Department or by the person or business

39-18  entity filing the return, the Department, without certifying this fact

39-19  to the State Board of Examiners, shall authorize the cancellation

39-20  of the amount upon the records of the Department.

39-21     Sec. 58.80.  1.  A person shall not:

39-22     (a) Make, cause to be made or permit to be made any false or

39-23  fraudulent return or declaration or false statement in any return

39-24  or declaration with intent to defraud the State or to evade payment

39-25  of the franchise fee or any part of the franchise fee imposed by

39-26  this chapter.

39-27     (b) Make, cause to be made or permit to be made any false

39-28  entry in books, records or accounts with intent to defraud the State

39-29  or to evade the payment of the franchise fee or any part of the

39-30  franchise fee imposed by this chapter.

39-31     (c) Keep, cause to be kept or permit to be kept more than one

39-32  set of books, records or accounts with intent to defraud the State

39-33  or to evade the payment of the franchise fee or any part of the

39-34  franchise fee imposed by this chapter.

39-35     2.  Any person who violates the provisions of subsection 1 is

39-36  guilty of a gross misdemeanor.

39-37     Sec. 59.  Chapter 360 of NRS is hereby amended by adding

39-38  thereto the provisions set forth as sections 60 to 66, inclusive, of this

39-39  act.

39-40     Sec. 60.  The Nevada Tax Commission shall adopt

39-41  regulations providing for:

39-42     1.  The electronic submission of returns to the Department;

39-43  and

40-1      2.  The payment of taxes, fees, interest and penalties to the

40-2  Department through the use of credit cards, debit cards and

40-3  electronic transfers of money.

40-4      Sec. 61.  As used in sections 61 to 66, inclusive, of this act,

40-5  unless the context otherwise requires, the words and terms defined

40-6  in sections 62, 63 and 64 of this act have the meanings ascribed to

40-7  them in those sections.

40-8      Sec. 62.  1.  “Business” includes:

40-9      (a) A corporation, partnership, proprietorship, limited-liability

40-10  company, business association, joint venture, limited-liability

40-11  partnership, business trust and their equivalents organized under

40-12  the laws of this state or another jurisdiction and any other person

40-13  that conducts an activity for profit; and

40-14     (b) The activities of a natural person which are deemed to be a

40-15  business pursuant to section 65 of this act.

40-16     2.  The term does not include:

40-17     (a) A governmental entity.

40-18     (b) A nonprofit religious, charitable, fraternal or other

40-19  organization that qualifies as a tax-exempt organization pursuant

40-20  to 26 U.S.C. § 501(c), unless the organization has any taxable

40-21  income for the purposes of federal income taxation from any

40-22  unrelated trade or business, as defined in 26 U.S.C. § 513.

40-23     (c) A person who operates a business from his home and earns

40-24  from that business not more than 66 2/3 percent of the average

40-25  annual wage, as computed for the preceding calendar year

40-26  pursuant to chapter 612 of NRS and rounded to the nearest

40-27  hundred dollars.

40-28     (d) A business whose primary purpose is to create or produce

40-29  motion pictures. As used in this paragraph, “motion pictures” has

40-30  the meaning ascribed to it in NRS 231.020.

40-31     Sec. 63.  1.  “Employee” includes:

40-32     (a) A natural person who receives wages or other

40-33  remuneration from a business for personal services, including

40-34  commissions and bonuses and remuneration payable in a medium

40-35  other than cash; and

40-36     (b) A natural person engaged in the operation of a business.

40-37     2.  The term includes:

40-38     (a) A partner or other co-owner of a business; and

40-39     (b) Except as otherwise provided in subsection 3, a natural

40-40  person reported as an employee to the:

40-41         (1) Employment Security Division of the Department of

40-42  Employment, Training and Rehabilitation;

40-43         (2) Administrator of the Division of Industrial Relations of

40-44  the Department of Business and Industry; or

41-1          (3) Internal Revenue Service on an Employer’s Quarterly

41-2  Federal Tax Return (Form 941), Employer’s Monthly Federal

41-3  Tax Return (Form 941-M), Employer’s Annual Tax Return for

41-4  Agricultural Employees (Form 943) or any equivalent or

41-5  successor form.

41-6      3.  The term does not include:

41-7      (a) A business or an independent contractor that performs

41-8  services on behalf of another business.

41-9      (b) A natural person who is retired or otherwise receiving

41-10  remuneration solely because of past service to the business.

41-11     (c) A newspaper carrier or the immediate supervisor of a

41-12  newspaper carrier who is an independent contractor of the

41-13  newspaper and receives compensation solely from persons who

41-14  purchase the newspaper.

41-15     (d) A natural person who performs all of his duties for the

41-16  business outside of this state.

41-17     4.  An independent contractor is not an employee of a

41-18  business with which he contracts.

41-19     Sec. 64.  “Wages” means any remuneration paid for personal

41-20  services, including commissions, and bonuses and remuneration

41-21  payable in any medium other than cash.

41-22     Sec. 65.  The activity or activities conducted by a natural

41-23  person shall be deemed to be a business that is subject to the

41-24  provisions of sections 61 to 66, inclusive, of this act if the person is

41-25  required to file with the Internal Revenue Service a Schedule C

41-26  (Form 1040), Profit or Loss From Business Form, or its

41-27  equivalent or successor form, a Schedule E (Form 1040),

41-28  Supplemental Income and Loss Form, or its equivalent or

41-29  successor form, or a Schedule F (Form 1040), Profit or Loss

41-30  From Farming Form, or its equivalent or successor form, for the

41-31  business.

41-32     Sec. 66.  1.  Except as otherwise provided in subsection 8, a

41-33  person shall not conduct a business in this state unless he has a

41-34  business license issued by the Department.

41-35     2.  An application for a business license must:

41-36     (a) Be made upon a form prescribed by the Department;

41-37     (b) Set forth the name under which the applicant transacts or

41-38  intends to transact business and the location of his place or places

41-39  of business;

41-40     (c) Declare the estimated number of employees for the

41-41  previous calendar quarter;

41-42     (d) Be accompanied by a fee of $75; and

41-43     (e) Include any other information that the Department deems

41-44  necessary.

41-45     3.  The application must be signed by:

42-1      (a) The owner, if the business is owned by a natural person;

42-2      (b) A member or partner, if the business is owned by an

42-3  association or partnership; or

42-4      (c) An officer or some other person specifically authorized to

42-5  sign the application, if the business is owned by a corporation.

42-6      4.  If the application is signed pursuant to paragraph (c) of

42-7  subsection 3, written evidence of the signer’s authority must be

42-8  attached to the application.

42-9      5.  A person who has been issued a business license by the

42-10  Department shall submit a fee of $75 to the Department on or

42-11  before the last day of the month in which the anniversary date of

42-12  issuance of the business license occurs in each year, unless the

42-13  person submits a written statement to the Department, at least 10

42-14  days before the anniversary date, indicating that the person will

42-15  not be conducting business in this state after the anniversary date.

42-16     6.  The business license required to be obtained pursuant to

42-17  this section is in addition to any license to conduct business that

42-18  must be obtained from the local jurisdiction in which the business

42-19  is being conducted.

42-20     7.  For the purposes of sections 61 to 66, inclusive, of this act,

42-21  a person shall be deemed to conduct a business in this state if a

42-22  business for which the person is responsible:

42-23     (a) Is organized pursuant to title 7 of NRS, other than a

42-24  business organized pursuant to chapter 82 or 84 of NRS;

42-25     (b) Has an office or other base of operations in this state; or

42-26     (c) Pays wages or other remuneration to a natural person who

42-27  performs in this state any of the duties for which he is paid.

42-28     8.  A person who takes part in a trade show or convention

42-29  held in this state for a purpose related to the conduct of a business

42-30  is not required to obtain a business license specifically for that

42-31  event.

42-32     Sec. 67.  NRS 360.095 is hereby amended to read as follows:

42-33      360.095  In the adoption of regulations, policies of

42-34  enforcement, and policies for auditing of taxpayers, with respect to

42-35  all taxes and fees for whose administration the Department is

42-36  responsible, the Nevada Tax Commission shall apply the following

42-37  principles:

42-38     1.  Forms, instructions and regulations governing the

42-39  computation of the amount of tax due must be brief and easily

42-40  understood.

42-41     2.  In cases where another authority, such as the United States

42-42  or a local government, also imposes a tax upon the same property or

42-43  revenue, the mechanism for collecting the tax imposed by the State

42-44  must be as nearly compatible with the collection of the other taxes

42-45  as is feasible.

43-1      3.  Unless a change is made necessary by statute or to preserve

43-2  compatibility with a tax imposed by another authority, the forms,

43-3  instructions and regulations must remain the same from year to year,

43-4  to make the taxpayer’s liability as predictable as is feasible.

43-5      4.  Exemptions or waivers, where permitted by statute, must be

43-6  granted:

43-7      (a) Equitably among eligible taxpayers; and

43-8      (b) As sparingly as is consistent with the legislative intent, to

43-9  retain the broadest feasible base for the tax affected.

43-10     5.  Audits and other procedures for enforcement must be

43-11  applied as uniformly as is feasible, not only as among persons

43-12  subject to a particular tax but also as among different taxes[.] , but

43-13  must consider a weighting of indicators of noncompliance.

43-14     6.  Collection of taxes due must be pursued in an equitable

43-15  manner, so that every taxpayer pays the full amount imposed by

43-16  law.

43-17     Sec. 68.  NRS 360.225 is hereby amended to read as follows:

43-18      360.225  1.  During the course of an investigation undertaken

43-19  pursuant to NRS 360.130 of a person claiming:

43-20     (a) A partial abatement of property taxes pursuant to NRS

43-21  361.0687;

43-22     (b) [An exemption from taxes upon the privilege of doing

43-23  business in this state pursuant to NRS 364A.170;

43-24     (c)] A deferral of the payment of taxes on the sale of capital

43-25  goods pursuant to NRS 372.397 or 374.402; or

43-26     [(d)] (c) An abatement of taxes on the gross receipts from the

43-27  sale, storage, use or other consumption of eligible machinery or

43-28  equipment pursuant to NRS 374.357,

43-29  the Department shall investigate whether the person meets the

43-30  eligibility requirements for the abatement, partial abatement[,

43-31  exemption] or deferral that the person is claiming.

43-32     2.  If the Department finds that the person does not meet the

43-33  eligibility requirements for the abatement[, exemption] or deferral

43-34  which the person is claiming, the Department shall report its

43-35  findings to the Commission on Economic Development and take

43-36  any other necessary actions.

43-37     Sec. 69.  NRS 360.2935 is hereby amended to read as follows:

43-38      360.2935  Except as otherwise provided in [NRS 361.485,] this

43-39  title, a taxpayer is entitled to receive on any overpayment of taxes,

43-40  after the offset required by NRS 360.320 has been made, a refund

43-41  together with interest at a rate determined pursuant to NRS 17.130.

43-42  No interest is allowed on a refund of any penalties or interest paid

43-43  by a taxpayer.

43-44     Sec. 70.  NRS 360.300 is hereby amended to read as follows:

44-1      360.300  1.  If a person fails to file a return or the Department

44-2  is not satisfied with the return or returns of any tax, franchise fee,

44-3  contribution or premium or amount of tax, franchise fee,

44-4  contribution or premium required to be paid to the State by any

44-5  person, in accordance with the applicable provisions of this chapter,

44-6  chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A of

44-7  NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections 2

44-8  to 24, inclusive, 24.12 to 24.74, inclusive, or 58.12 to 58.80,

44-9  inclusive, of this act, as administered or audited by the Department,

44-10  it may compute and determine the amount required to be paid upon

44-11  the basis of:

44-12     (a) The facts contained in the return;

44-13     (b) Any information within its possession or that may come into

44-14  its possession; or

44-15     (c) Reasonable estimates of the amount.

44-16     2.  One or more deficiency determinations may be made with

44-17  respect to the amount due for one or for more than one period.

44-18     3.  In making its determination of the amount required to be

44-19  paid, the Department shall impose interest on the amount of tax

44-20  determined to be due, calculated at the rate and in the manner set

44-21  forth in NRS 360.417, unless a different rate of interest is

44-22  specifically provided by statute.

44-23     4.  The Department shall impose a penalty of 10 percent in

44-24  addition to the amount of a determination that is made in the case of

44-25  the failure of a person to file a return with the Department.

44-26     5.  When a business is discontinued, a determination may be

44-27  made at any time thereafter within the time prescribed in NRS

44-28  360.355 as to liability arising out of that business, irrespective of

44-29  whether the determination is issued before the due date of the

44-30  liability.

44-31     Sec. 70.5.  NRS 360.300 is hereby amended to read as follows:

44-32      360.300  1.  If a person fails to file a return or the Department

44-33  is not satisfied with the return or returns of any tax, franchise fee,

44-34  contribution or premium or amount of tax, franchise fee,

44-35  contribution or premium required to be paid to the State by any

44-36  person, in accordance with the applicable provisions of this chapter,

44-37  chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or 444A

44-38  of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or sections

44-39  2 to 24, inclusive, 24.12 to 24.74, inclusive, or 58.12 to 58.80,

44-40  inclusive, of this act, as administered or audited by the Department,

44-41  it may compute and determine the amount required to be paid upon

44-42  the basis of:

44-43     (a) The facts contained in the return;

44-44     (b) Any information within its possession or that may come into

44-45  its possession; or

45-1      (c) Reasonable estimates of the amount.

45-2      2.  One or more deficiency determinations may be made with

45-3  respect to the amount due for one or for more than one period.

45-4      3.  In making its determination of the amount required to be

45-5  paid, the Department shall impose interest on the amount of tax

45-6  determined to be due, calculated at the rate and in the manner set

45-7  forth in NRS 360.417, unless a different rate of interest is

45-8  specifically provided by statute.

45-9      4.  The Department shall impose a penalty of 10 percent in

45-10  addition to the amount of a determination that is made in the case of

45-11  the failure of a person to file a return with the Department.

45-12     5.  When a business is discontinued, a determination may be

45-13  made at any time thereafter within the time prescribed in NRS

45-14  360.355 as to liability arising out of that business, irrespective of

45-15  whether the determination is issued before the due date of the

45-16  liability.

45-17     Sec. 71.  NRS 360.417 is hereby amended to read as follows:

45-18      360.417  Except as otherwise provided in NRS 360.232 and

45-19  360.320, and unless a different penalty or rate of interest is

45-20  specifically provided by statute, any person who fails to pay any tax

45-21  or franchise fee provided for in chapter 362, 364A, 369, 370, 372,

45-22  374, 377, 377A, 444A or 585 of NRS, or sections 2 to 24, inclusive,

45-23  24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of this act,

45-24  or the fee provided for in NRS 482.313, to the State or a county

45-25  within the time required, shall pay a penalty of not more than 10

45-26  percent of the amount of the tax or fee which is owed, as determined

45-27  by the Department, in addition to the tax or fee, plus interest at the

45-28  rate of 1 percent per month, or fraction of a month, from the last day

45-29  of the month following the period for which the amount or any

45-30  portion of the amount should have been reported until the date of

45-31  payment. The amount of any penalty imposed must be based on a

45-32  graduated schedule adopted by the Nevada Tax Commission which

45-33  takes into consideration the length of time the tax or fee remained

45-34  unpaid.

45-35     Sec. 71.5.  NRS 360.417 is hereby amended to read as follows:

45-36      360.417  Except as otherwise provided in NRS 360.232 and

45-37  360.320, and unless a different penalty or rate of interest is

45-38  specifically provided by statute, any person who fails to pay any tax

45-39  or franchise fee provided for in chapter 362, [364A,] 369, 370, 372,

45-40  374, 377, 377A, 444A or 585 of NRS, or sections 2 to 24, inclusive,

45-41  24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of this act,

45-42  or the fee provided for in NRS 482.313, to the State or a county

45-43  within the time required, shall pay a penalty of not more than 10

45-44  percent of the amount of the tax or fee which is owed, as determined

45-45  by the Department, in addition to the tax or fee, plus interest at the

46-1  rate of 1 percent per month, or fraction of a month, from the last day

46-2  of the month following the period for which the amount or any

46-3  portion of the amount should have been reported until the date of

46-4  payment. The amount of any penalty imposed must be based on a

46-5  graduated schedule adopted by the Nevada Tax Commission which

46-6  takes into consideration the length of time the tax or fee remained

46-7  unpaid.

46-8      Sec. 72.  NRS 360.419 is hereby amended to read as follows:

46-9      360.419  1.  If the Executive Director or a designated hearing

46-10  officer finds that the failure of a person to make a timely return or

46-11  payment of a tax or franchise fee imposed pursuant to NRS 361.320

46-12  or [chapter 361A, 376A, 377 or 377A of NRS, or by] chapter 361A,

46-13  362, 364A, 369, 370, 372, 372A, 374, 375A , [or] 375B , 376A, 377

46-14  or 377A of NRS, or sections 2 to 24, inclusive, 24.12 to 24.74,

46-15  inclusive, or 58.12 to 58.80, inclusive, of this act, is the result of

46-16  circumstances beyond his control and occurred despite the exercise

46-17  of ordinary care and without intent, the Department may relieve him

46-18  of all or part of any interest or penalty , or both.

46-19     2.  A person seeking this relief must file with the Department a

46-20  statement under oath setting forth the facts upon which he bases his

46-21  claim.

46-22     3.  The Department shall disclose, upon the request of any

46-23  person:

46-24     (a) The name of the person to whom relief was granted; and

46-25     (b) The amount of the relief.

46-26     4.  The Executive Director or a designated hearing officer shall

46-27  act upon the request of a taxpayer seeking relief pursuant to NRS

46-28  361.4835 which is deferred by a county treasurer or county assessor.

46-29     Sec. 72.5.  NRS 360.419 is hereby amended to read as follows:

46-30      360.419  1.  If the Executive Director or a designated hearing

46-31  officer finds that the failure of a person to make a timely return or

46-32  payment of a tax or franchise fee imposed pursuant to NRS 361.320

46-33  or chapter 361A, 362, [364A,] 369, 370, 372, 372A, 374, 375A,

46-34  375B, 376A, 377 or 377A of NRS, or sections 2 to 24, inclusive,

46-35  24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of this act is

46-36  the result of circumstances beyond his control and occurred despite

46-37  the exercise of ordinary care and without intent, the Department

46-38  may relieve him of all or part of any interest or penalty , or both.

46-39     2.  A person seeking this relief must file with the Department a

46-40  statement under oath setting forth the facts upon which he bases his

46-41  claim.

46-42     3.  The Department shall disclose, upon the request of any

46-43  person:

46-44     (a) The name of the person to whom relief was granted; and

46-45     (b) The amount of the relief.

47-1      4.  The Executive Director or a designated hearing officer shall

47-2  act upon the request of a taxpayer seeking relief pursuant to NRS

47-3  361.4835 which is deferred by a county treasurer or county assessor.

47-4      Sec. 73.  NRS 360.510 is hereby amended to read as follows:

47-5      360.510  1.  If any person is delinquent in the payment of any

47-6  tax or fee administered by the Department or if a determination has

47-7  been made against him which remains unpaid, the Department may:

47-8      (a) Not later than 3 years after the payment became delinquent

47-9  or the determination became final; or

47-10     (b) Not later than 6 years after the last recording of an abstract

47-11  of judgment or of a certificate constituting a lien for tax owed,

47-12  give a notice of the delinquency and a demand to transmit

47-13  personally or by registered or certified mail to any person,

47-14  including, without limitation, any officer or department of this state

47-15  or any political subdivision or agency of this state, who has in his

47-16  possession or under his control any credits or other personal

47-17  property belonging to the delinquent, or owing any debts to the

47-18  delinquent or person against whom a determination has been made

47-19  which remains unpaid, or owing any debts to the delinquent or that

47-20  person. In the case of any state officer, department or agency, the

47-21  notice must be given to the officer, department or agency before

47-22  the Department presents the claim of the delinquent taxpayer to the

47-23  State Controller.

47-24     2.  A state officer, department or agency which receives such a

47-25  notice may satisfy any debt owed to it by that person before it

47-26  honors the notice of the Department.

47-27     3.  After receiving the demand to transmit, the person notified

47-28  by the demand may not transfer or otherwise dispose of the credits,

47-29  other personal property, or debts in his possession or under his

47-30  control at the time he received the notice until the Department

47-31  consents to a transfer or other disposition.

47-32     4.  Every person notified by a demand to transmit shall, within

47-33  10 days after receipt of the demand to transmit, inform the

47-34  Department of[,] and transmit to the Department all such credits,

47-35  other personal property[,] or debts in his possession, under his

47-36  control or owing by him within the time and in the manner

47-37  requested by the Department. Except as otherwise provided in

47-38  subsection 5, no further notice is required to be served to that

47-39  person.

47-40     5.  If the property of the delinquent taxpayer consists of a series

47-41  of payments owed to him, the person who owes or controls the

47-42  payments shall transmit the payments to the Department until

47-43  otherwise notified by the Department. If the debt of the delinquent

47-44  taxpayer is not paid within 1 year after the Department issued the

47-45  original demand to transmit, the Department shall issue another

48-1  demand to transmit to the person responsible for making the

48-2  payments informing him to continue to transmit payments to

48-3  the Department or that his duty to transmit the payments to the

48-4  Department has ceased.

48-5      6.  If the notice of the delinquency seeks to prevent the transfer

48-6  or other disposition of a deposit in a bank or credit union or other

48-7  credits or personal property in the possession or under the control of

48-8  a bank, credit union or other depository institution, the notice must

48-9  be delivered or mailed to any branch or office of the bank, credit

48-10  union or other depository institution at which the deposit is carried

48-11  or at which the credits or personal property is held.

48-12     7.  If any person notified by the notice of the delinquency

48-13  makes any transfer or other disposition of the property or debts

48-14  required to be withheld or transmitted, to the extent of the value of

48-15  the property or the amount of the debts thus transferred or paid, he is

48-16  liable to the State for any indebtedness due pursuant to this chapter,

48-17  or chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A

48-18  of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections

48-19  2 to 24, inclusive, 24.12 to 24.74, inclusive, or 58.12 to 58.80,

48-20  inclusive, of this act from the person with respect to whose

48-21  obligation the notice was given if solely by reason of the transfer or

48-22  other disposition the State is unable to recover the indebtedness of

48-23  the person with respect to whose obligation the notice was given.

48-24     Sec. 73.5.  NRS 360.510 is hereby amended to read as follows:

48-25      360.510  1.  If any person is delinquent in the payment of any

48-26  tax or fee administered by the Department or if a determination has

48-27  been made against him which remains unpaid, the Department may:

48-28     (a) Not later than 3 years after the payment became delinquent

48-29  or the determination became final; or

48-30     (b) Not later than 6 years after the last recording of an abstract

48-31  of judgment or of a certificate constituting a lien for tax owed,

48-32  give a notice of the delinquency and a demand to transmit

48-33  personally or by registered or certified mail to any person,

48-34  including, without limitation, any officer or department of this state

48-35  or any political subdivision or agency of this state, who has in his

48-36  possession or under his control any credits or other personal

48-37  property belonging to the delinquent, or owing any debts to the

48-38  delinquent or person against whom a determination has been made

48-39  which remains unpaid, or owing any debts to the delinquent or that

48-40  person. In the case of any state officer, department or agency, the

48-41  notice must be given to the officer, department or agency before

48-42  the Department presents the claim of the delinquent taxpayer to the

48-43  State Controller.

49-1      2.  A state officer, department or agency which receives such a

49-2  notice may satisfy any debt owed to it by that person before it

49-3  honors the notice of the Department.

49-4      3.  After receiving the demand to transmit, the person notified

49-5  by the demand may not transfer or otherwise dispose of the credits,

49-6  other personal property, or debts in his possession or under his

49-7  control at the time he received the notice until the Department

49-8  consents to a transfer or other disposition.

49-9      4.  Every person notified by a demand to transmit shall, within

49-10  10 days after receipt of the demand to transmit, inform the

49-11  Department of and transmit to the Department all such credits, other

49-12  personal property or debts in his possession, under his control or

49-13  owing by him within the time and in the manner requested by the

49-14  Department. Except as otherwise provided in subsection 5, no

49-15  further notice is required to be served to that person.

49-16     5.  If the property of the delinquent taxpayer consists of a series

49-17  of payments owed to him, the person who owes or controls the

49-18  payments shall transmit the payments to the Department until

49-19  otherwise notified by the Department. If the debt of the delinquent

49-20  taxpayer is not paid within 1 year after the Department issued the

49-21  original demand to transmit, the Department shall issue another

49-22  demand to transmit to the person responsible for making the

49-23  payments informing him to continue to transmit payments to

49-24  the Department or that his duty to transmit the payments to the

49-25  Department has ceased.

49-26     6.  If the notice of the delinquency seeks to prevent the transfer

49-27  or other disposition of a deposit in a bank or credit union or other

49-28  credits or personal property in the possession or under the control of

49-29  a bank, credit union or other depository institution, the notice must

49-30  be delivered or mailed to any branch or office of the bank, credit

49-31  union or other depository institution at which the deposit is carried

49-32  or at which the credits or personal property is held.

49-33     7.  If any person notified by the notice of the delinquency

49-34  makes any transfer or other disposition of the property or debts

49-35  required to be withheld or transmitted, to the extent of the value of

49-36  the property or the amount of the debts thus transferred or paid, he is

49-37  liable to the State for any indebtedness due pursuant to this chapter,

49-38  or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or

49-39  444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or

49-40  sections 2 to 24, inclusive, 24.12 to 24.74, inclusive, or 58.12 to

49-41  58.80, inclusive, of this act from the person with respect to whose

49-42  obligation the notice was given if solely by reason of the transfer or

49-43  other disposition the State is unable to recover the indebtedness of

49-44  the person with respect to whose obligation the notice was given.

 

50-1      Sec. 74.  NRS 360.750 is hereby amended to read as follows:

50-2      360.750  1.  A person who intends to locate or expand a

50-3  business in this state may apply to the Commission on Economic

50-4  Development for a partial abatement of one or more of the taxes

50-5  imposed on the new or expanded business pursuant to chapter 361[,

50-6  364A] or 374 of NRS.

50-7      2.  The Commission on Economic Development shall approve

50-8  an application for a partial abatement if the Commission makes the

50-9  following determinations:

50-10     (a) The business is consistent with:

50-11         (1) The State Plan for Industrial Development and

50-12  Diversification that is developed by the Commission pursuant to

50-13  NRS 231.067; and

50-14         (2) Any guidelines adopted pursuant to the State Plan.

50-15     (b) The applicant has executed an agreement with the

50-16  Commission which states that the business will, after the date on

50-17  which a certificate of eligibility for the abatement is issued pursuant

50-18  to subsection 5, continue in operation in this state for a period

50-19  specified by the Commission, which must be at least 5 years, and

50-20  will continue to meet the eligibility requirements set forth in this

50-21  subsection. The agreement must bind the successors in interest of

50-22  the business for the specified period.

50-23     (c) The business is registered pursuant to the laws of this state or

50-24  the applicant commits to obtain a valid business license and all other

50-25  permits required by the county, city or town in which the business

50-26  operates.

50-27     (d) Except as otherwise provided in NRS 361.0687, if the

50-28  business is a new business in a county whose population is 100,000

50-29  or more or a city whose population is 60,000 or more, the business

50-30  meets at least two of the following requirements:

50-31         (1) The business will have 75 or more full-time employees

50-32  on the payroll of the business by the fourth quarter that it is in

50-33  operation.

50-34         (2) Establishing the business will require the business to

50-35  make a capital investment of at least $1,000,000 in this state.

50-36         (3) The average hourly wage that will be paid by the new

50-37  business to its employees in this state is at least 100 percent of the

50-38  average statewide hourly wage as established by the Employment

50-39  Security Division of the Department of Employment, Training and

50-40  Rehabilitation on July 1 of each fiscal year and:

50-41             (I) The business will provide a health insurance plan for

50-42  all employees that includes an option for health insurance coverage

50-43  for dependents of the employees; and

50-44             (II) The cost to the business for the benefits the business

50-45  provides to its employees in this state will meet the minimum

51-1  requirements for benefits established by the Commission by

51-2  regulation pursuant to subsection 9.

51-3      (e) Except as otherwise provided in NRS 361.0687, if the

51-4  business is a new business in a county whose population is less than

51-5  100,000 or a city whose population is less than 60,000, the business

51-6  meets at least two of the following requirements:

51-7          (1) The business will have 25 or more full-time employees

51-8  on the payroll of the business by the fourth quarter that it is in

51-9  operation.

51-10         (2) Establishing the business will require the business to

51-11  make a capital investment of at least $250,000 in this state.

51-12         (3) The average hourly wage that will be paid by the new

51-13  business to its employees in this state is at least 100 percent of the

51-14  average statewide hourly wage as established by the Employment

51-15  Security Division of the Department of Employment, Training and

51-16  Rehabilitation on July 1 of each fiscal year and:

51-17             (I) The business will provide a health insurance plan for

51-18  all employees that includes an option for health insurance coverage

51-19  for dependents of the employees; and

51-20             (II) The cost to the business for the benefits the business

51-21  provides to its employees in this state will meet the minimum

51-22  requirements for benefits established by the Commission by

51-23  regulation pursuant to subsection 9.

51-24     (f) If the business is an existing business, the business meets at

51-25  least two of the following requirements:

51-26         (1) The business will increase the number of employees on

51-27  its payroll by 10 percent more than it employed in the immediately

51-28  preceding fiscal year or by six employees, whichever is greater.

51-29         (2) The business will expand by making a capital investment

51-30  in this state in an amount equal to at least 20 percent of the value of

51-31  the tangible property possessed by the business in the immediately

51-32  preceding fiscal year. The determination of the value of the tangible

51-33  property possessed by the business in the immediately preceding

51-34  fiscal year must be made by the:

51-35             (I) County assessor of the county in which the business

51-36  will expand, if the business is locally assessed; or

51-37             (II) Department, if the business is centrally assessed.

51-38         (3) The average hourly wage that will be paid by the existing

51-39  business to its new employees in this state is at least 100 percent of

51-40  the average statewide hourly wage as established by the

51-41  Employment Security Division of the Department of Employment,

51-42  Training and Rehabilitation on July 1 of each fiscal year and:

51-43             (I) The business will provide a health insurance plan for

51-44  all new employees that includes an option for health insurance

51-45  coverage for dependents of the employees; and

52-1              (II) The cost to the business for the benefits the business

52-2  provides to its new employees in this state will meet the minimum

52-3  requirements for benefits established by the Commission by

52-4  regulation pursuant to subsection 9.

52-5      3.  Notwithstanding the provisions of subsection 2, the

52-6  Commission on Economic Development may:

52-7      (a) Approve an application for a partial abatement by a business

52-8  that does not meet the requirements set forth in paragraph (d), (e) or

52-9  (f) of subsection 2;

52-10     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

52-11  subsection 2 more stringent; or

52-12     (c) Add additional requirements that a business must meet to

52-13  qualify for a partial abatement,

52-14  if the Commission determines that such action is necessary.

52-15     4.  If a person submits an application to the Commission on

52-16  Economic Development pursuant to subsection 1, the Commission

52-17  shall provide notice to the governing body of the county and the city

52-18  or town, if any, in which the person intends to locate or expand a

52-19  business. The notice required pursuant to this subsection must set

52-20  forth the date, time and location of the hearing at which the

52-21  Commission will consider the application.

52-22     5.  If the Commission on Economic Development approves an

52-23  application for a partial abatement, the Commission shall

52-24  immediately forward a certificate of eligibility for the abatement to:

52-25     (a) The Department;

52-26     (b) The Nevada Tax Commission; and

52-27     (c) If the partial abatement is from the property tax imposed

52-28  pursuant to chapter 361 of NRS, the county treasurer.

52-29     6.  An applicant for a partial abatement pursuant to this section

52-30  or an existing business whose partial abatement is in effect shall,

52-31  upon the request of the Executive Director of the Commission on

52-32  Economic Development, furnish the Executive Director with copies

52-33  of all records necessary to verify that the applicant meets the

52-34  requirements of subsection 2.

52-35     7.  If a business whose partial abatement has been approved

52-36  pursuant to this section and is in effect ceases:

52-37     (a) To meet the requirements set forth in subsection 2; or

52-38     (b) Operation before the time specified in the agreement

52-39  described in paragraph (b) of subsection 2,

52-40  the business shall repay to the Department or, if the partial

52-41  abatement was from the property tax imposed pursuant to chapter

52-42  361 of NRS, to the county treasurer, the amount of the exemption

52-43  that was allowed pursuant to this section before the failure of the

52-44  business to comply unless the Nevada Tax Commission determines

52-45  that the business has substantially complied with the requirements of

53-1  this section. Except as otherwise provided in NRS 360.232 and

53-2  360.320, the business shall, in addition to the amount of the

53-3  exemption required to be paid pursuant to this subsection, pay

53-4  interest on the amount due at the rate most recently established

53-5  pursuant to NRS 99.040 for each month, or portion thereof, from the

53-6  last day of the month following the period for which the payment

53-7  would have been made had the partial abatement not been approved

53-8  until the date of payment of the tax.

53-9      8.  A county treasurer:

53-10     (a) Shall deposit any money that he receives pursuant to

53-11  subsection 7 in one or more of the funds established by a local

53-12  government of the county pursuant to NRS 354.6113 or 354.6115;

53-13  and

53-14     (b) May use the money deposited pursuant to paragraph (a) only

53-15  for the purposes authorized by NRS 354.6113 and 354.6115.

53-16     9.  The Commission on Economic Development:

53-17     (a) Shall adopt regulations relating to:

53-18         (1) The minimum level of benefits that a business must

53-19  provide to its employees if the business is going to use benefits paid

53-20  to employees as a basis to qualify for a partial abatement; and

53-21         (2) The notice that must be provided pursuant to

53-22  subsection 4.

53-23     (b) May adopt such other regulations as the Commission on

53-24  Economic Development determines to be necessary to carry out the

53-25  provisions of this section.

53-26     10.  The Nevada Tax Commission:

53-27     (a) Shall adopt regulations regarding:

53-28         (1) The capital investment that a new business must make to

53-29  meet the requirement set forth in paragraph (d) or (e) of subsection

53-30  2; and

53-31         (2) Any security that a business is required to post to qualify

53-32  for a partial abatement pursuant to this section.

53-33     (b) May adopt such other regulations as the Nevada Tax

53-34  Commission determines to be necessary to carry out the provisions

53-35  of this section.

53-36     11.  An applicant for an abatement who is aggrieved by a final

53-37  decision of the Commission on Economic Development may

53-38  petition for judicial review in the manner provided in chapter 233B

53-39  of NRS.

53-40     Sec. 75.  NRS 360A.020 is hereby amended to read as follows:

53-41      360A.020  The Department shall adopt [such] :

53-42     1.  Such regulations as are necessary to carry out the provisions

53-43  of this chapter.

53-44     2.  Regulations providing for:

54-1      (a) The electronic submission of returns to the Department;

54-2  and

54-3      (b) The payment to the Department of any amount required to

54-4  be paid pursuant to this chapter or chapter 365, 366 or 373 of

54-5  NRS, or NRS 590.120 or 590.840 through the use of credit cards,

54-6  debit cards and electronic transfers of money.

54-7      Sec. 75.3. NRS 364A.020 is hereby amended to read as

54-8  follows:

54-9      364A.020  1.  “Business” includes:

54-10     (a) A corporation, partnership, proprietorship, limited-liability

54-11  company, business association , joint venture, limited-liability

54-12  partnership, business trust and their equivalents organized under

54-13  the laws of this state or another jurisdiction and any other [similar]

54-14  organization that conducts an activity for profit;

54-15     (b) The activities of a natural person which are deemed to be a

54-16  business pursuant to NRS 364A.120; and

54-17     (c) A trade show or convention held in this state in which a

54-18  business described in paragraph (a) or (b) takes part, or which a

54-19  person who conducts such a business attends, for a purpose related

54-20  to the conduct of the business.

54-21     2.  [The term includes an independent contractor.

54-22     3. ] The term does not include:

54-23     (a) A nonprofit religious, charitable, fraternal or other

54-24  organization that qualifies as a tax-exempt organization pursuant to

54-25  26 U.S.C. § 501(c) [;] , unless the organization has taxable income

54-26  for the purposes of federal income taxation from any unrelated

54-27  trade or business, as defined in 26 U.S.C. 513;

54-28     (b) A governmental entity; [or]

54-29     (c) A person who operates a business from his home and earns

54-30  from that business not more than 66 2/3 percent of the average

54-31  annual wage, as computed for the preceding calendar year

54-32  pursuant to chapter 612 of NRS and rounded to the nearest

54-33  hundred dollars; or

54-34     (d) A business that creates or produces motion pictures. As used

54-35  in this paragraph, “motion pictures” has the meaning ascribed to it

54-36  in NRS 231.020.

54-37     Sec. 75.7. NRS 364A.120 is hereby amended to read as

54-38  follows:

54-39      364A.120  The activity or activities conducted by a natural

54-40  person shall be deemed to be a business that is subject to the

54-41  provisions of this chapter if the person files with the Internal

54-42  Revenue Service a Schedule C (Form 1040), Profit or Loss from

54-43  Business Form, or its equivalent or successor form, a Schedule E

54-44  (Form 1040), Supplemental Income and Loss Form, or its

54-45  equivalent or successor form, or a Schedule F (Form 1040), Farm

55-1  Income and Expenses Form, or its equivalent or successor form, for

55-2  the activity or activities.

55-3      Sec. 76. NRS 364A.130 is hereby amended to read as follows:

55-4      364A.130  1.  Except as otherwise provided in subsection [6,]

55-5  8, a person shall not conduct a business in this state unless he has a

55-6  business license issued by the Department.

55-7      2.  [The] An application for a business license must:

55-8      (a) Be made upon a form prescribed by the Department;

55-9      (b) Set forth the name under which the applicant transacts or

55-10  intends to transact business and the location of his place or places of

55-11  business;

55-12     (c) Declare the estimated number of employees for the previous

55-13  calendar quarter;

55-14     (d) Be accompanied by a fee of [$25;] $75; and

55-15     (e) Include any other information that the Department deems

55-16  necessary.

55-17     3.  The application must be signed by:

55-18     (a) The owner, if the business is owned by a natural person;

55-19     (b) A member or partner, if the business is owned by an

55-20  association or partnership; or

55-21     (c) An officer or some other person specifically authorized to

55-22  sign the application, if the business is owned by a corporation.

55-23     4.  If the application is signed pursuant to paragraph (c) of

55-24  subsection 3, written evidence of the signer’s authority must be

55-25  attached to the application.

55-26     5.  A person who has been issued a business license by the

55-27  Department shall submit a fee of $75 to the Department on or

55-28  before the last day of the month in which the anniversary date of

55-29  issuance of the business license occurs in each year, unless the

55-30  person submits a written statement to the Department, at least 10

55-31  days before the anniversary date, indicating that the person will

55-32  not be conducting business in this state after the anniversary date.

55-33     6.  The business license required to be obtained pursuant to

55-34  this section is in addition to any license to conduct business that

55-35  must be obtained from the local jurisdiction in which the business

55-36  is being conducted.

55-37     7.  For the purposes of this chapter, a person shall be deemed to

55-38  conduct a business in this state if a business for which the person is

55-39  responsible:

55-40     (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

55-41  title 7 of NRS[;] , other than a business organized pursuant to

55-42  chapter 82 or 84 of NRS;

55-43     (b) Has an office or other base of operations in this state; or

55-44     (c) Pays wages or other remuneration to a natural person who

55-45  performs in this state any of the duties for which he is paid.

56-1      [6.] 8. A person who takes part in a trade show or convention

56-2  held in this state for a purpose related to the conduct of a business is

56-3  not required to obtain a business license specifically for that event.

56-4      Sec. 77.  NRS 369.174 is hereby amended to read as follows:

56-5      369.174  Each month, the State Controller shall transfer to the

56-6  Tax on Liquor Program Account in the State General Fund, from the

56-7  tax on liquor containing more than 22 percent of alcohol by volume,

56-8  the portion of the tax which exceeds [$1.90] $3.45 per wine gallon.

56-9      Sec. 78.  NRS 369.330 is hereby amended to read as follows:

56-10      369.330  Except as otherwise provided in this chapter, an excise

56-11  tax is hereby levied and must be collected respecting all liquor and

56-12  upon the privilege of importing, possessing, storing or selling liquor,

56-13  according to the following rates and classifications:

56-14     1.  On liquor containing more than 22 percent of alcohol by

56-15  volume, [$2.05] $3.60 per wine gallon or proportionate part thereof.

56-16     2.  On liquor containing more than 14 percent up to and

56-17  including 22 percent of alcohol by volume, [75 cents] $1.30 per

56-18  wine gallon or proportionate part thereof.

56-19     3.  On liquor containing from one-half of 1 percent up to and

56-20  including 14 percent of alcohol by volume, [40] 70 cents per wine

56-21  gallon or proportionate part thereof.

56-22     4.  On all malt beverage liquor brewed or fermented and bottled

56-23  in or outside this state, [9] 16 cents per gallon.

56-24     Sec. 79. NRS 369.370 is hereby amended to read as follows:

56-25      369.370  1.  For the privilege of importing, possessing, storing

56-26  or selling liquors, all licensed importers and manufacturers of liquor

56-27  in this state shall pay the excise tax imposed and established by this

56-28  chapter.

56-29     2.  If, after the tax is paid on any such liquor, satisfactory

56-30  evidence is presented to the Department that the imports have been

56-31  actually exported and sold outside this state in a manner not in

56-32  conflict with the law of the place of sale, the Department shall direct

56-33  that a refund or credit of the tax so paid be made to the taxpayer.

56-34  The taxpayer shall report all such exports and imports, and pay the

56-35  tax on the imports monthly, on forms and subject to regulations

56-36  prescribed by the Department.

56-37     3.  The excise tax imposed by this chapter is due on or before

56-38  the 20th day of the following month. If all such taxes are paid on or

56-39  before the 15th day of the following month, a discount in the

56-40  amount of [3] 0.5 percent of the tax must be allowed to the taxpayer.

56-41  The Department may, for good cause, extend for not more than 15

56-42  days after the date the tax is due the time for paying the tax if a

56-43  request for such an extension of time is received by the Department

56-44  on or before the date the tax was due. If such an extension is

56-45  granted, interest accrues from the original date the tax was due.

57-1      4.  The Department shall allow refunds or credits on any

57-2  shipments lost, stolen or damaged in transit, or damaged or spoiled

57-3  on the premises, may require all claims in connection therewith to

57-4  be sworn to and may make ratable tax adjustments, credits or

57-5  refunds to effectuate the purposes of this chapter.

57-6      Sec. 80.  NRS 370.165 is hereby amended to read as follows:

57-7      370.165  There is hereby levied a tax upon the purchase or

57-8  possession of cigarettes by a consumer in the State of Nevada at the

57-9  rate of [17.5] 42.5 mills per cigarette. The tax may be represented

57-10  and precollected by the affixing of a revenue stamp or other

57-11  approved evidence of payment to each package, packet or container

57-12  in which cigarettes are sold. The tax must be precollected by the

57-13  wholesale or retail dealer, and must be recovered from the consumer

57-14  by adding the amount of the tax to the selling price. Each person

57-15  who sells cigarettes at retail shall prominently display on his

57-16  premises a notice that the tax is included in the selling price and is

57-17  payable under the provisions of this chapter.

57-18     Sec. 80.5. NRS 370.165 is hereby amended to read as follows:

57-19      370.165  There is hereby levied a tax upon the purchase or

57-20  possession of cigarettes by a consumer in the State of Nevada at the

57-21  rate of [42.5] 47.5 mills per cigarette. The tax may be represented

57-22  and precollected by the affixing of a revenue stamp or other

57-23  approved evidence of payment to each package, packet or container

57-24  in which cigarettes are sold. The tax must be precollected by the

57-25  wholesale or retail dealer, and must be recovered from the consumer

57-26  by adding the amount of the tax to the selling price. Each person

57-27  who sells cigarettes at retail shall prominently display on his

57-28  premises a notice that the tax is included in the selling price and is

57-29  payable under the provisions of this chapter.

57-30     Sec. 81. NRS 370.220 is hereby amended to read as follows:

57-31      370.220  In the sale of any cigarette revenue stamps or any

57-32  metered machine settings to a licensed cigarette dealer, the

57-33  Department and its agents shall allow the purchaser a discount of [3]

57-34  0.5 percent against the amount of excise tax otherwise due for the

57-35  services rendered in affixing cigarette revenue stamps or metered

57-36  machine impressions to the cigarette packages.

57-37     Sec. 82.  NRS 370.260 is hereby amended to read as follows:

57-38      370.260  1.  All taxes and license fees imposed by the

57-39  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

57-40  granted as provided by law, must be paid to the Department in the

57-41  form of remittances payable to the Department.

57-42     2.  The Department shall:

57-43     (a) As compensation to the State for the costs of collecting the

57-44  taxes and license fees, transmit each month the sum the Legislature

57-45  specifies from the remittances made to it pursuant to subsection 1

58-1  during the preceding month to the State Treasurer for deposit to the

58-2  credit of the Department. The deposited money must be expended

58-3  by the Department in accordance with its work program.

58-4      (b) From the remittances made to it pursuant to subsection 1

58-5  during the preceding month, less the amount transmitted pursuant to

58-6  paragraph (a), transmit each month the portion of the tax which is

58-7  equivalent to [12.5] 37.5 mills per cigarette to the State Treasurer

58-8  for deposit to the credit of the Account for the Tax on Cigarettes in

58-9  the State General Fund.

58-10     (c) Transmit the balance of the payments each month to the

58-11  State Treasurer for deposit in the Local Government Tax

58-12  Distribution Account created by NRS 360.660.

58-13     (d) Report to the State Controller monthly the amount of

58-14  collections.

58-15     3.  The money deposited pursuant to paragraph (c) of

58-16  subsection 2 in the Local Government Tax Distribution Account is

58-17  hereby appropriated to Carson City andto each of the counties in

58-18  proportion to their respective populations and must be credited to

58-19  the respective accounts of Carson City and each county.

58-20     Sec. 82.5. NRS 370.260 is hereby amended to read as follows:

58-21      370.260  1.  All taxes and license fees imposed by the

58-22  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

58-23  granted as provided by law, must be paid to the Department in the

58-24  form of remittances payable to the Department.

58-25     2.  The Department shall:

58-26     (a) As compensation to the State for the costs of collecting the

58-27  taxes and license fees, transmit each month the sum the Legislature

58-28  specifies from the remittances made to it pursuant to subsection 1

58-29  during the preceding month to the State Treasurer for deposit to the

58-30  credit of the Department. The deposited money must be expended

58-31  by the Department in accordance with its work program.

58-32     (b) From the remittances made to it pursuant to subsection 1

58-33  during the preceding month, less the amount transmitted pursuant to

58-34  paragraph (a), transmit each month the portion of the tax which is

58-35  equivalent to [37.5] 42.5 mills per cigarette to the State Treasurer

58-36  for deposit to the credit of the Account for the Tax on Cigarettes in

58-37  the State General Fund.

58-38     (c) Transmit the balance of the payments each month to the

58-39  State Treasurer for deposit in the Local Government Tax

58-40  Distribution Account created by NRS 360.660.

58-41     (d) Report to the State Controller monthly the amount of

58-42  collections.

58-43     3.  The money deposited pursuant to paragraph (c) of

58-44  subsection 2 in the Local Government Tax Distribution account is

58-45  hereby appropriated to Carson City andto each of the counties in

59-1  proportion to their respective populations and must be credited to

59-2  the respective accounts of Carson City and each county.

59-3      Sec. 83.  NRS 370.350 is hereby amended to read as follows:

59-4      370.350  1.  Except as otherwise provided in subsection 3, a

59-5  tax is hereby levied and imposed upon the use of cigarettes in this

59-6  state.

59-7      2.  The amount of the use tax is [17.5] 42.5 mills per cigarette.

59-8      3.  The use tax does not apply where:

59-9      (a) Nevada cigarette revenue stamps have been affixed to

59-10  cigarette packages as required by law.

59-11     (b) Tax exemption is provided for in this chapter.

59-12     Sec. 83.5. NRS 370.350 is hereby amended to read as follows:

59-13      370.350  1.  Except as otherwise provided in subsection 3, a

59-14  tax is hereby levied and imposed upon the use of cigarettes in this

59-15  state.

59-16     2.  The amount of the use tax is [42.5] 47.5 mills per cigarette.

59-17     3.  The use tax does not apply where:

59-18     (a) Nevada cigarette revenue stamps have been affixed to

59-19  cigarette packages as required by law.

59-20     (b) Tax exemption is provided for in this chapter.

59-21     Sec. 84. NRS 370.450 is hereby amended to read as follows:

59-22      370.450  1.  Except as otherwise provided in subsection 2,

59-23  there is hereby imposed upon the purchase or possession of products

59-24  made from tobacco, other than cigarettes, by a customer in this state

59-25  a tax of 30 percent of the wholesale price of those products.

59-26     2.  The provisions of subsection 1 do not apply to those

59-27  products which are:

59-28     (a) Shipped out of the State for sale and use outside the State; or

59-29     (b) Displayed or exhibited at a trade show, convention or other

59-30  exhibition in this state by a manufacturer or wholesale dealer who is

59-31  not licensed in this state.

59-32     3.  This tax must be collected and paid by the wholesale dealer

59-33  to the Department, in accordance with the provisions of NRS

59-34  370.465, after the sale or distribution of those products by the

59-35  wholesale dealer. The wholesale dealer is entitled to retain [2] 0.5

59-36  percent of the taxes collected to cover the costs of collecting and

59-37  administering the taxes[.] if the taxes are paid in accordance with

59-38  the provisions of NRS 370.465.

59-39     4.  Any wholesale dealer who sells or distributes any of those

59-40  products without paying the tax provided for by this section is guilty

59-41  of a misdemeanor.

59-42     Sec. 85. NRS 370.490 is hereby amended to read as follows:

59-43      370.490  1.  The Department shall allow a credit of 30 percent

59-44  of the wholesale price, less a discount of [2] 0.5 percent for the

59-45  services rendered in collecting the tax, for products made from

60-1  tobacco, other than cigarettes, upon which the tax has been paid

60-2  pursuant to NRS 370.450 and that may no longer be sold. If the

60-3  products have been purchased and delivered, a credit memo of the

60-4  manufacturer is required for proof of returned merchandise.

60-5      2.  A credit must also be granted for any products made from

60-6  tobacco, other than cigarettes, shipped from this state and destined

60-7  for retail sale and consumption outside the State on which the tax

60-8  has previously been paid. A duplicate or copy of the invoice is

60-9  required for proof of the sale outside the State.

60-10     3.  A wholesale dealer may claim a credit by filing with the

60-11  Department the proof required by this section. The claim must be

60-12  made on a form prescribed by the Department.

60-13     Sec. 86.  NRS 372.130 is hereby amended to read as follows:

60-14      372.130  At the time of making an application, the applicant

60-15  must pay to the Department a permit fee of [$1] $5 for each permit.

60-16     Sec. 87.  NRS 372.140 is hereby amended to read as follows:

60-17      372.140  A seller whose permit has been previously suspended

60-18  or revoked must pay the Department a fee of [$1] $5 for the renewal

60-19  or issuance of a permit.

60-20     Sec. 88.  NRS 372.220 is hereby amended to read as follows:

60-21      372.220  1.  Every retailer who sells tangible personal

60-22  property for storage, use or other consumption in this state shall

60-23  register with the Department and give:

60-24     [1.] (a) The name and address of all agents operating in this

60-25  state.

60-26     [2.] (b) The location of all distribution or sales houses or offices

60-27  or other places of business in this state.

60-28     [3.] (c) Such other information as the Department may require.

60-29     2.  Every business that purchases tangible personal property

60-30  for storage, use or other consumption in this state shall, at the

60-31  time the business obtains a business license pursuant to NRS

60-32  364A.130, register with the Department on a form prescribed by

60-33  the Department. As used in this section, “business” has the

60-34  meaning ascribed to it in NRS 364A.020.

60-35     Sec. 89.  NRS 372.220 is hereby amended to read as follows:

60-36      372.220  1.  Every retailer who sells tangible personal

60-37  property for storage, use or other consumption in this state shall

60-38  register with the Department and give:

60-39     (a) The name and address of all agents operating in this state.

60-40     (b) The location of all distribution or sales houses or offices or

60-41  other places of business in this state.

60-42     (c) Such other information as the Department may require.

60-43     2.  Every business that purchases tangible personal property for

60-44  storage, use or other consumption in this state shall, at the time the

60-45  business obtains a business license pursuant to [NRS 364A.130,]

61-1  section 66 of this act, register with the Department on a form

61-2  prescribed by the Department. As used in this section, “business”

61-3  has the meaning ascribed to it in [NRS 364A.020.] section 62 of this

61-4  act.

61-5      Sec. 90.  NRS 372.370 is hereby amended to read as follows:

61-6      372.370  [The taxpayer shall] If the taxes imposed by this

61-7  chapter are paid in accordance with NRS 372.355, the taxpayer

61-8  may deduct and withhold from the taxes otherwise due from him

61-9  [1.25] 0.5 percent of [it] those taxes to reimburse himself for the

61-10  cost of collecting the tax.

61-11     Sec. 91.  NRS 374.135 is hereby amended to read as follows:

61-12      374.135  At the time of making an application, the applicant

61-13  shall pay to the Department a permit fee of [$1] $5 for each permit.

61-14     Sec. 92.  NRS 374.145 is hereby amended to read as follows:

61-15      374.145  A seller whose permit has been previously suspended

61-16  or revoked shall pay the Department a fee of [$1] $5 for the renewal

61-17  or issuance of a permit.

61-18     Sec. 93.  NRS 374.375 is hereby amended to read as follows:

61-19      374.375  [The taxpayer shall] If the taxes imposed by this

61-20  chapter are paid in accordance with NRS 374.360, the taxpayer

61-21  may deduct and withhold from the taxes otherwise due from him

61-22  [1.25] 0.5 percent thereof to reimburse himself for the cost of

61-23  collecting the tax.

61-24     Sec. 94.   Chapter 375 of NRS is hereby amended by adding

61-25  thereto the provisions set forth as sections 95 and 96 of this act.

61-26     Sec. 95. 1.  In addition to all other taxes imposed on

61-27  transfers of real property, a tax, at the rate of $1.30 on each $500

61-28  of value or fraction thereof, is hereby imposed on each deed by

61-29  which any lands, tenements or other realty is granted, assigned,

61-30  transferred or otherwise conveyed to, or vested in, another person,

61-31  if the consideration or value of the interest or property conveyed

61-32  exceeds $100.

61-33     2.  The amount of the tax must be computed on the basis of

61-34  the value of the transferred property as declared pursuant to NRS

61-35  375.060.

61-36     3.  The county recorder of each county shall collect the tax in

61-37  the manner provided in NRS 375.030, except that the amount

61-38  collected must be transmitted to the State Controller for deposit in

61-39  the State General Fund within 30 days after the end of calendar

61-40  quarter during which the tax was collected.

61-41     4.  The county recorder of a county may deduct and withhold

61-42  from the taxes collected 0.2 percent of those taxes to reimburse the

61-43  county for the cost of collecting the tax.

61-44     Sec. 96.  1.  The Department shall, to ensure that the tax

61-45  imposed by section 95 of this act is collected fairly and equitably in

62-1  all counties, coordinate the collection and administration of that

62-2  tax. For this purpose, the Department may conduct such audits of

62-3  the records of the various counties as are necessary to carry out

62-4  the provisions of section 95 of this act.

62-5      2.  When requested, the Department shall render assistance to

62-6  the county recorder of a county whose population is less than

62-7  30,000 relating to the imposition and collection of the tax imposed

62-8  by section 95 of this act.

62-9      3.  The Department is not entitled to receive any fee for

62-10  rendering any assistance pursuant to subsection 2.

62-11     Sec. 97. NRS 375.018 is hereby amended to read as follows:

62-12      375.018  With regard to the administration of [the real property

62-13  transfer tax,] any tax imposed by this chapter, the county recorder

62-14  shall apply the following principles:

62-15     1.  Forms, instructions and regulations governing the

62-16  computation of the amount of tax due must be brief and easily

62-17  understood.

62-18     2.  In cases where another authority, such as the United States

62-19  or this state, also imposes a tax upon the same property or revenue,

62-20  the mechanism for collecting the tax imposed by the county must be

62-21  as nearly compatible with the collection of the other taxes as is

62-22  feasible.

62-23     3.  Unless a change is made necessary by statute or to preserve

62-24  compatibility with a tax imposed by another authority, the forms,

62-25  instructions and regulations must remain the same from year to year,

62-26  to make the taxpayer’s liability as predictable as is feasible.

62-27     4.  Exemptions or waivers, where permitted by statute, must be

62-28  granted:

62-29     (a) Equitably among eligible taxpayers; and

62-30     (b) As sparingly as is consistent with the legislative intent, to

62-31  retain the broadest feasible base for the tax.

62-32     Sec. 98.  NRS 375.030 is hereby amended to read as follows:

62-33      375.030  1.  If any deed evidencing a transfer of title subject to

62-34  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

62-35  is offered for recordation, the county recorder shall compute the

62-36  amount of the tax due and shall collect that amount before

62-37  acceptance of the deed for recordation.

62-38     2.  The buyer and seller are jointly and severally liable for the

62-39  payment of the taxes imposed by NRS 375.020 [and 375.025] and

62-40  any penalties and interest imposed pursuant to subsection 3. The

62-41  escrow holder is not liable for the payment of the taxes imposed by

62-42  NRS 375.020 [and 375.025] or any penalties or interest imposed

62-43  pursuant to subsection 3.

62-44     3.  If after recordation of the deed, the county recorder

62-45  disallows an exemption that was claimed at the time the deed was

63-1  recorded or through audit or otherwise determines that an additional

63-2  amount of tax is due, the county recorder shall promptly notify the

63-3  person who requested the recording of the deed and the buyer and

63-4  seller of the additional amount of tax due. If the additional amount

63-5  of tax is not paid within 30 days after the date the buyer and seller

63-6  are notified, the county recorder shall impose a penalty of 10

63-7  percent of the additional amount due in addition to interest at the

63-8  rate of 1 percent per month, or portion thereof, of the additional

63-9  amount due calculated from the date of the original recordation of

63-10  the deed on which the additional amount is due through the date on

63-11  which the additional amount due, penalty and interest are paid to the

63-12  county recorder.

63-13     4.  This section does not prohibit a buyer and seller from

63-14  agreeing by contract or otherwise that one party or the other will be

63-15  responsible for the payment of the tax due pursuant to this chapter,

63-16  but such an agreement does not affect the ability of the county

63-17  recorder to collect the tax and any penalties and interest from either

63-18  the buyer or the seller.

63-19     Sec. 99. NRS 375.030 is hereby amended to read as follows:

63-20      375.030  1.  If any deed evidencing a transfer of title subject to

63-21  the tax imposed by NRS 375.020 and section 95 of this act is

63-22  offered for recordation, the county recorder shall compute the

63-23  amount of the tax due and shall collect that amount before

63-24  acceptance of the deed for recordation.

63-25     2.  The buyer and seller are jointly and severally liable for the

63-26  payment of the taxes imposed by NRS 375.020 and section 95 of

63-27  this act and any penalties and interest imposed pursuant to

63-28  subsection 3. The escrow holder is not liable for the payment of the

63-29  taxes imposed by NRS 375.020 and section 95 of this act or any

63-30  penalties or interest imposed pursuant to subsection 3.

63-31     3.  If after recordation of the deed, the county recorder

63-32  disallows an exemption that was claimed at the time the deed was

63-33  recorded or through audit or otherwise determines that an additional

63-34  amount of tax is due, the county recorder shall promptly notify the

63-35  person who requested the recording of the deed and the buyer and

63-36  seller of the additional amount of tax due. If the additional amount

63-37  of tax is not paid within 30 days after the date the buyer and seller

63-38  are notified, the county recorder shall impose a penalty of 10

63-39  percent of the additional amount due in addition to interest at the

63-40  rate of 1 percent per month, or portion thereof, of the additional

63-41  amount due calculated from the date of the original recordation of

63-42  the deed on which the additional amount is due through the date on

63-43  which the additional amount due, penalty and interest are paid to the

63-44  county recorder.

64-1      4.  This section does not prohibit a buyer and seller from

64-2  agreeing by contract or otherwise that one party or the other will be

64-3  responsible for the payment of the tax due pursuant to this chapter,

64-4  but such an agreement does not affect the ability of the county

64-5  recorder to collect the tax and any penalties and interest from either

64-6  the buyer or the seller.

64-7      Sec. 100. NRS 375.070 is hereby amended to read as follows:

64-8      375.070  1.  The county recorder shall transmit the proceeds of

64-9  the [real property transfer] tax imposed by NRS 375.020 at the end

64-10  of each quarter in the following manner:

64-11     (a) An amount equal to that portion of the proceeds which is

64-12  equivalent to 10 cents for each $500 of value or fraction thereof

64-13  must be transmitted to the State Controller who shall deposit that

64-14  amount in the Account for Low-Income Housing created pursuant to

64-15  NRS 319.500.

64-16     (b) In a county whose population is more than 400,000, an

64-17  amount equal to that portion of the proceeds which is equivalent to

64-18  60 cents for each $500 of value or fraction thereof must be

64-19  transmitted to the county treasurer for deposit in the county school

64-20  district’s fund for capital projects established pursuant to NRS

64-21  387.328, to be held and expended in the same manner as other

64-22  money deposited in that fund.

64-23     (c) The remaining proceeds must be transmitted to the State

64-24  Controller for deposit in the Local Government Tax Distribution

64-25  Account created by NRS 360.660 for credit to the respective

64-26  accounts of Carson City and each county.

64-27     2.  In addition to any other authorized use of the proceeds it

64-28  receives pursuant to subsection 1, a county or city may use the

64-29  proceeds to pay expenses related to or incurred for the development

64-30  of affordable housing for families whose income does not exceed 80

64-31  percent of the median income for families residing in the same

64-32  county, as that percentage is defined by the United States

64-33  Department of Housing and Urban Development. A county or city

64-34  that uses the proceeds in that manner must give priority to the

64-35  development of affordable housing for persons who are disabled or

64-36  elderly.

64-37     3.  The expenses authorized by subsection 2 include, but are not

64-38  limited to:

64-39     (a) The costs to acquire land and developmental rights;

64-40     (b) Related predevelopment expenses;

64-41     (c) The costs to develop the land, including the payment of

64-42  related rebates;

64-43     (d) Contributions toward down payments made for the purchase

64-44  of affordable housing; and

64-45     (e) The creation of related trust funds.

65-1      Sec. 101.  NRS 375.090 is hereby amended to read as follows:

65-2      375.090  The tax imposed by NRS 375.020 [and 375.025] does

65-3  not apply to:

65-4      1.  A mere change in identity, form or place of organization,

65-5  such as a transfer between a corporation and its parent corporation, a

65-6  subsidiary or an affiliated corporation if the affiliated corporation

65-7  has identical common ownership.

65-8      2.  A transfer of title to the United States, any territory or state

65-9  or any agency, department, instrumentality or political subdivision

65-10  thereof.

65-11     3.  A transfer of title recognizing the true status of ownership of

65-12  the real property.

65-13     4.  A transfer of title without consideration from one joint

65-14  tenant or tenant in common to one or more remaining joint tenants

65-15  or tenants in common.

65-16     5.  A transfer of title to community property without

65-17  consideration when held in the name of one spouse to both spouses

65-18  as joint tenants or tenants in common, or as community property.

65-19     6.  A transfer of title between spouses, including gifts.

65-20     7.  A transfer of title between spouses to effect a property

65-21  settlement agreement or between former spouses in compliance with

65-22  a decree of divorce.

65-23     8.  A transfer of title to or from a trust, if the transfer is made

65-24  without consideration, and is made to or from:

65-25     (a) The trustor of the trust;

65-26     (b) The trustor’s legal representative; or

65-27     (c) A person related to the trustor in the first degree of

65-28  consanguinity.

65-29  As used in this subsection, “legal representative” has the meaning

65-30  ascribed to it in NRS 167.020.

65-31     9.  Transfers, assignments or conveyances of unpatented mines

65-32  or mining claims.

65-33     10.  A transfer, assignment or other conveyance of real property

65-34  to a corporation or other business organization if the person

65-35  conveying the property owns 100 percent of the corporation or

65-36  organization to which the conveyance is made.

65-37     11.  A transfer, assignment or other conveyance of real property

65-38  if the owner of the property is related to the person to whom it is

65-39  conveyed within the first degree of consanguinity.

65-40     12.  The making, delivery or filing of conveyances of real

65-41  property to make effective any plan of reorganization or adjustment:

65-42     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

65-43  §§ 101 et seq.;

65-44     (b) Approved in an equity receivership proceeding involving a

65-45  railroad, as defined in the Bankruptcy Act; or

66-1      (c) Approved in an equity receivership proceeding involving a

66-2  corporation, as defined in the Bankruptcy Act,

66-3  if the making, delivery or filing of instruments of transfer or

66-4  conveyance occurs within 5 years after the date of the confirmation,

66-5  approval or change.

66-6      13.  The making or delivery of conveyances of real property to

66-7  make effective any order of the Securities and Exchange

66-8  Commission if:

66-9      (a) The order of the Securities and Exchange Commission in

66-10  obedience to which the transfer or conveyance is made recites that

66-11  the transfer or conveyance is necessary or appropriate to effectuate

66-12  the provisions of section 11 of the Public Utility Holding Company

66-13  Act of 1935, 15 U.S.C. § 79k;

66-14     (b) The order specifies and itemizes the property which is

66-15  ordered to be transferred or conveyed; and

66-16     (c) The transfer or conveyance is made in obedience to the

66-17  order.

66-18     14.  A transfer to an educational foundation. As used in this

66-19  subsection, “educational foundation” has the meaning ascribed to it

66-20  in subsection 3 of NRS 388.750.

66-21     15.  A transfer to a university foundation. As used in this

66-22  subsection, “university foundation” has the meaning ascribed to it in

66-23  subsection 3 of NRS 396.405.

66-24     16.  A transfer, assignment or other conveyance of real property

66-25  to a corporation sole from another corporation sole. As used in this

66-26  subsection, “corporation sole” means a corporation which is

66-27  organized pursuant to the provisions of chapter 84 of NRS.

66-28     Sec. 102. NRS 375.090 is hereby amended to read as follows:

66-29      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

66-30  section 95 this act do not apply to:

66-31     1.  A mere change in [identity, form or place of organization,

66-32  such as a transfer between a corporation and its parent corporation, a

66-33  subsidiary or an affiliated corporation if the affiliated corporation

66-34  has identical common ownership.] the name of the owner of the

66-35  property without a change in the ownership interest of the

66-36  property.

66-37     2.  A transfer of title to the United States, any territory or state

66-38  or any agency, department, instrumentality or political subdivision

66-39  thereof.

66-40     3.  A transfer of title recognizing the true status of ownership of

66-41  the real property.

66-42     4.  A transfer of title without consideration from one joint

66-43  tenant or tenant in common to one or more remaining joint tenants

66-44  or tenants in common.

67-1      5.  [A transfer of title to community property without

67-2  consideration when held in the name of one spouse to both spouses

67-3  as joint tenants or tenants in common, or as community property.

67-4      6.] A transfer of title between spouses, including gifts [.

67-5      7.  A transfer of title between spouses] , or to effect a property

67-6  settlement agreement or between former spouses in compliance with

67-7  a decree of divorce.

67-8      [8.] 6.  A transfer of title to or from a trust [, if the transfer is

67-9  made] without consideration [, and is made to or from:

67-10     (a) The trustor of the trust;

67-11     (b) The trustor’s legal representative; or

67-12     (c) A person related to the trustor in the first degree of

67-13  consanguinity.

67-14  As used in this subsection, “legal representative” has the meaning

67-15  ascribed to it in NRS 167.020.

67-16     9.] if a certificate of trust is presented at the time of transfer.

67-17     7.  Transfers, assignments or conveyances of unpatented mines

67-18  or mining claims.

67-19     [10.  A transfer, assignment or other conveyance of real

67-20  property to a corporation or other business organization if the person

67-21  conveying the property owns 100 percent of the corporation or

67-22  organization to which the conveyance is made.

67-23     11.] 8.  A transfer, assignment or other conveyance of real

67-24  property if the owner of the property is related to the person to

67-25  whom it is conveyed within the first degree of consanguinity.

67-26     [12.] 9.  The making, delivery or filing of conveyances of real

67-27  property to make effective any plan of reorganization or adjustment:

67-28     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

67-29  §§ 101 et seq.;

67-30     (b) Approved in an equity receivership proceeding involving a

67-31  railroad, as defined in the Bankruptcy Act; or

67-32     (c) Approved in an equity receivership proceeding involving a

67-33  corporation, as defined in the Bankruptcy Act,

67-34  if the making, delivery or filing of instruments of transfer or

67-35  conveyance occurs within 5 years after the date of the confirmation,

67-36  approval or change.

67-37     [13.] 10.  The making or delivery of conveyances of real

67-38  property to make effective any order of the Securities and Exchange

67-39  Commission if:

67-40     (a) The order of the Securities and Exchange Commission in

67-41  obedience to which the transfer or conveyance is made recites that

67-42  the transfer or conveyance is necessary or appropriate to effectuate

67-43  the provisions of section 11 of the Public Utility Holding Company

67-44  Act of 1935, 15 U.S.C. § 79k;

68-1      (b) The order specifies and itemizes the property which is

68-2  ordered to be transferred or conveyed; and

68-3      (c) The transfer or conveyance is made in obedience to the

68-4  order.

68-5      [14.] 11.  A transfer to an educational foundation. As used in

68-6  this subsection, “educational foundation” has the meaning ascribed

68-7  to it in subsection 3 of NRS 388.750.

68-8      [15.] 12.  A transfer to a university foundation. As used in this

68-9  subsection, “university foundation” has the meaning ascribed to it in

68-10  subsection 3 of NRS 396.405.

68-11     [16.  A transfer, assignment or other conveyance of real

68-12  property to a corporation sole from another corporation sole. As

68-13  used in this subsection, “corporation sole” means a corporation

68-14  which is organized pursuant to the provisions of chapter 84 of

68-15  NRS.]

68-16     Sec. 103. NRS 375.120 is hereby amended to read as follows:

68-17      375.120  The county recorder shall:

68-18     1.  Conduct and apply audits and other procedures for

68-19  enforcement as uniformly as is feasible.

68-20     2.  Collect [real property transfer] any tax that is due pursuant

68-21  to the provisions of this chapter in an equitable manner, so that

68-22  every taxpayer pays the full amount imposed by law.

68-23     Sec. 104. NRS 375.130 is hereby amended to read as follows:

68-24      375.130  1.  The county recorder may audit all records relating

68-25  to the collection and calculation of [the real property transfer tax.]

68-26  any tax imposed by this chapter. If the county recorder deems it

68-27  necessary to conduct an audit, the audit must be completed within 3

68-28  years after the date of the original recording of the document that

68-29  evidences the transfer of property for which the tax was imposed.

68-30     2.  The county recorder may issue subpoenas to require the

68-31  production of documents necessary for him to determine the amount

68-32  of [real property transfer] the tax due pursuant to this chapter or to

68-33  determine whether a person qualifies for an exemption from taxes

68-34  pursuant to this chapter. The county recorder may have the

68-35  subpoenas served, and upon application of the district attorney, to

68-36  any court of competent jurisdiction, enforced in the manner

68-37  provided by law for the service and enforcement of subpoenas in a

68-38  civil action.

68-39     Sec. 105. NRS 375.160 is hereby amended to read as follows:

68-40      375.160  1.  If any [real property transfer] tax imposed

68-41  pursuant to this chapter is not paid when due, the county may,

68-42  within 3 years after the date that the tax was due, record a certificate

68-43  in the office of the county recorder which states:

68-44     (a) The amount of the [real property transfer] tax and any

68-45  interest or penalties due;

69-1      (b) The name and address of the person who is liable for the

69-2  amount due as they appear on the records of the county; and

69-3      (c) That the county recorder has complied with all procedures

69-4  required by law for determining the amount due.

69-5      2.  From the time of the recording of the certificate, the amount

69-6  due, including interest and penalties, constitutes:

69-7      (a) A lien upon the real property for which the tax was due if the

69-8  person who owes the tax still owns the property; or

69-9      (b) A demand for payment if the property has been sold or

69-10  otherwise transferred to another person.

69-11     3.  The lien has the effect and priority of a judgment lien and

69-12  continues for 5 years after the time of the recording of the certificate

69-13  unless sooner released or otherwise discharged.

69-14     4.  Within 5 years after the date of recording the certificate or

69-15  within 5 years after the date of the last extension of the lien pursuant

69-16  to this subsection, the lien may be extended by recording a new

69-17  certificate in the office of the county recorder. From the time of

69-18  recording the new certificate, the lien is extended for 5 years, unless

69-19  sooner released or otherwise discharged.

69-20     Sec. 106. NRS 375.170 is hereby amended to read as follows:

69-21      375.170  1.  If a person is delinquent in the payment of [the

69-22  real property transfer] any tax imposed by this chapter or has not

69-23  paid the amount of a deficiency determination, the county may bring

69-24  an action in a court of this state, a court of any other state or a court

69-25  of the United States that has competent jurisdiction to collect the

69-26  delinquent or deficient amount, penalties and interest. The action:

69-27     (a) May not be brought if the decision that the payment is

69-28  delinquent or that there is a deficiency determination is on appeal to

69-29  a hearing officer pursuant to NRS 375.320.

69-30     (b) Must be brought not later than 3 years after the payment

69-31  became delinquent or the determination became final.

69-32     2.  The district attorney shall prosecute the action. The

69-33  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

69-34  Procedure and Nevada Rules of Appellate Procedure relating to

69-35  service of summons, pleadings, proofs, trials and appeals are

69-36  applicable to the proceedings. In the action, a writ of attachment

69-37  may issue. A bond or affidavit is not required before an attachment

69-38  may be issued.

69-39     3.  In an action, a certificate by the county recorder showing the

69-40  delinquency is prima facie evidence of:

69-41     (a) The determination of the tax or the amount of the tax;

69-42     (b) The delinquency of the amounts; and

69-43     (c) The compliance by the county recorder with all the

69-44  procedures required by law relating to the computation and

69-45  determination of the amounts.

70-1      Sec. 107. NRS 375.250 is hereby amended to read as follows:

70-2      375.250  1.  The Legislature hereby declares that each

70-3  taxpayer has the right:

70-4      (a) To be treated by officers and employees of the county

70-5  recorder with courtesy, fairness, uniformity, consistency and

70-6  common sense.

70-7      (b) To a prompt response from the county recorder to each

70-8  communication from the taxpayer.

70-9      (c) To provide the minimum documentation and other

70-10  information as may reasonably be required by the county recorder to

70-11  carry out his duties.

70-12     (d) To be notified, in writing, by the county recorder whenever

70-13  an officer or employee of the county recorder determines that the

70-14  taxpayer is entitled to an exemption or has been taxed more than is

70-15  required pursuant to this chapter.

70-16     (e) To written instructions indicating how the taxpayer may

70-17  petition for a refund for overpayment of [real property transfer] any

70-18  tax, interest or penalties.

70-19     (f) To recover an overpayment of [real property transfer] any tax

70-20  promptly upon the final determination of such an overpayment.

70-21     (g) To obtain specific advice from the county recorder

70-22  concerning [real property transfer] any tax.

70-23     (h) In any meeting with the county recorder, including an audit,

70-24  conference, interview or hearing:

70-25         (1) To an explanation by an officer, agent or employee of the

70-26  county recorder that describes the procedures to be followed and the

70-27  rights of the taxpayer thereunder;

70-28         (2) To be represented by himself or anyone who is otherwise

70-29  authorized by law to represent him before the county recorder;

70-30         (3) To make an audio recording using the taxpayer’s

70-31  equipment and at the taxpayer’s expense; and

70-32         (4) To receive a copy of any document or audio recording

70-33  made by or in the possession of the county recorder relating to the

70-34  determination or collection of any tax for which the taxpayer is

70-35  assessed pursuant to this chapter, upon payment of the actual cost to

70-36  the county recorder of making the copy.

70-37     (i) To a full explanation of the authority of the county recorder

70-38  to collect the [real property transfer] tax or to collect a delinquent

70-39  [real property transfer] tax, including, without limitation, the

70-40  procedures and notices for review and appeal that are required for

70-41  the protection of the taxpayer. An explanation which meets the

70-42  requirements of this section must also be included with each notice

70-43  to a taxpayer that an audit will be conducted by the county.

71-1      (j) To the immediate release of any lien which the county

71-2  recorder has placed on real property for the nonpayment of [the real

71-3  property transfer] a tax when:

71-4          (1) The tax is paid;

71-5          (2) The period of limitation for collecting the tax expires;

71-6          (3) The lien is the result of an error by the county recorder;

71-7          (4) The county recorder determines that the taxes, interest

71-8  and penalties are secured sufficiently by a lien on other real

71-9  property;

71-10         (5) The release or subordination of the lien will not

71-11  jeopardize the collection of the taxes, interest and penalties; or

71-12         (6) The release of the lien will facilitate the collection of the

71-13  taxes, interest and penalties.

71-14     (k) To be free from harassment and intimidation by an officer or

71-15  employee of the county recorder for any reason.

71-16     2.  The provisions of this chapter governing the administration

71-17  and collection of taxes by the county recorder must not be construed

71-18  in such a manner as to interfere or conflict with the provisions of

71-19  this section or any applicable regulations.

71-20     3.  The provisions of this section apply to the administration

71-21  and collection of taxes pursuant to this chapter.

71-22     Sec. 108. NRS 375.270 is hereby amended to read as follows:

71-23      375.270  The county recorder shall provide each taxpayer who

71-24  it determines may be liable for taxes pursuant to this chapter with

71-25  simplified written instructions concerning the rights and

71-26  responsibilities of the taxpayer, including the:

71-27     1.  Keeping of records sufficient for audit purposes;

71-28     2.  Procedures for paying [the real property transfer tax;] any

71-29  taxes that are due; and

71-30     3.  Procedures for challenging any liability for [real property

71-31  transfer] any tax, penalties or interest and for requesting refunds of

71-32  any erroneously paid [real property transfer] tax, including the steps

71-33  for appealing a denial thereof.

71-34     Sec. 109. NRS 375.290 is hereby amended to read as follows:

71-35      375.290  A taxpayer is entitled to receive on any overpayment

71-36  of [the real property transfer] any tax imposed by this chapter a

71-37  refund together with interest at a rate determined pursuant to NRS

71-38  17.130. No interest is allowed on a refund of any penalties or

71-39  interest on the [real property transfer] tax that is paid by a taxpayer.

71-40     Sec. 110. NRS 375.300 is hereby amended to read as follows:

71-41      375.300  The county recorder shall provide a taxpayer with a

71-42  response to any written request submitted by the taxpayer that

71-43  relates to a [real property transfer] tax imposed by this chapter

71-44  within 30 days after the county treasurer receives the request.

 

72-1      Sec. 111.  NRS 375.330 is hereby amended to read as follows:

72-2      375.330  1.  The county recorder may waive any [real property

72-3  transfer] tax, penalty and interest owed by the taxpayer pursuant to

72-4  this chapter, other than the tax imposed by section 95 of this act, if

72-5  the taxpayer meets the criteria adopted by regulation. If a waiver is

72-6  granted pursuant to this subsection, the county shall prepare and

72-7  maintain on file a statement that contains:

72-8      (a) The reason for the waiver;

72-9      (b) The amount of the tax, penalty and interest owed by the

72-10  taxpayer; and

72-11     (c) The amount of the tax, penalty and interest waived by the

72-12  county.

72-13     2.  If the county recorder or a designated hearing officer finds

72-14  that the failure of a person to make a timely payment of [the real

72-15  property transfer] any tax imposed is the result of circumstances

72-16  beyond his control and occurred despite the exercise of ordinary

72-17  care and without intent to avoid such payment, the county recorder

72-18  may relieve him of all or part of any interest or penalty , or both.

72-19     3.  If a person proves to the satisfaction of the county recorder

72-20  that he has in good faith remitted the [real property transfer] tax in

72-21  reliance upon written advice provided by an officer or employee of

72-22  the county recorder, an opinion of the district attorney or Attorney

72-23  General, or the written results of an audit of his records conducted

72-24  by the county recorder, the county recorder may not require the

72-25  taxpayer to pay delinquent taxes, penalties or interest if the county

72-26  recorder determines after the completion of a subsequent audit that

72-27  the taxes the taxpayer remitted were deficient.

72-28     Sec. 112.  NRS 376A.040 is hereby amended to read as

72-29  follows:

72-30      376A.040  1.  In addition to all other taxes imposed on the

72-31  revenues from retail sales, a board of county commissioners of a

72-32  county whose population is less than 400,000 may by ordinance, but

72-33  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

72-34  1 percent of the gross receipts of any retailer from the sale of all

72-35  tangible personal property sold at retail, or stored, used or otherwise

72-36  consumed in the county, after receiving the approval of a majority

72-37  of the registered voters of the county voting on the question at a

72-38  primary, general or special election. The question may be combined

72-39  with questions submitted pursuant to NRS [375.025, 376A.050 and

72-40  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

72-41  both.

72-42     2.  If a county imposes a sales tax pursuant to this section and

72-43  NRS 376A.050, the combined additional sales tax must not exceed

72-44  1/4 of 1 percent. A tax imposed pursuant to this section applies

72-45  throughout the county, including incorporated cities in the county.

73-1      3.  Before the election may occur, an open-space plan must be

73-2  adopted by the board of county commissioners pursuant to NRS

73-3  376A.020 and the adopted open-space plan must be endorsed by

73-4  resolution by the city council of each incorporated city within the

73-5  county.

73-6      4.  All fees, taxes, interest and penalties imposed and all

73-7  amounts of tax required to be paid pursuant to this section must be

73-8  paid to the Department of Taxation in the form of remittances

73-9  payable to the Department of Taxation. The Department of Taxation

73-10  shall deposit the payments with the State Treasurer for credit to the

73-11  Sales and Use Tax Account in the State General Fund. The State

73-12  Controller, acting upon the collection data furnished by the

73-13  Department of Taxation, shall transfer monthly all fees, taxes,

73-14  interest and penalties collected during the preceding month to the

73-15  Intergovernmental Fund and remit the money to the county

73-16  treasurer.

73-17     5.  The money received from the tax imposed pursuant to

73-18  subsection 4 must be retained by the county, or remitted to a city or

73-19  general improvement district in the county. The money received by

73-20  a county, city or general improvement district pursuant to this

73-21  section must only be used to pay the cost of:

73-22     (a) The acquisition of land in fee simple for development and

73-23  use as open-space land;

73-24     (b) The acquisition of the development rights of land identified

73-25  as open-space land;

73-26     (c) The creation of a trust fund for the acquisition of land or

73-27  development rights of land pursuant to paragraphs (a) and (b);

73-28     (d) The principal and interest on notes, bonds or other

73-29  obligations issued by the county, city or general improvement

73-30  district for the acquisition of land or development rights of land

73-31  pursuant to paragraphs (a) and (b); or

73-32     (e) Any combination of the uses set forth in paragraphs (a) to

73-33  (d), inclusive.

73-34     6.  The money received from the tax imposed pursuant to this

73-35  section and any applicable penalty or interest must not be used for

73-36  any neighborhood or community park or facility.

73-37     7.  Any money used for the purposes described in this section

73-38  must be used in a manner:

73-39     (a) That is consistent with the provisions of the open-space plan

73-40  adopted pursuant to NRS 376A.020; and

73-41     (b) That provides an equitable allocation of the money among

73-42  the county and the incorporated cities within the county.

 

 

74-1      Sec. 113.  NRS 376A.040 is hereby amended to read as

74-2  follows:

74-3      376A.040  1.  In addition to all other taxes imposed on the

74-4  revenues from retail sales, a board of county commissioners of a

74-5  county whose population is 100,000 or more but less than 400,000,

74-6  may by ordinance, but not as in a case of emergency, impose a tax at

74-7  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

74-8  from the sale of all tangible personal property sold at retail, or

74-9  stored, used or otherwise consumed in the county, after receiving

74-10  the approval of a majority of the registered voters of the county

74-11  voting on the question at a primary, general or special election. The

74-12  question may be combined with questions submitted pursuant to

74-13  NRS [375.025, 376A.050 and 376A.070 or any combination

74-14  thereof.] 376A.050 or 376A.070, or both.

74-15     2.  If a county imposes a sales tax pursuant to this section and

74-16  NRS 376A.050, the combined additional sales tax must not exceed

74-17  1/4 of 1 percent. A tax imposed pursuant to this section applies

74-18  throughout the county, including incorporated cities in the county.

74-19     3.  Before the election may occur, an open-space plan must be

74-20  adopted by the board of county commissioners pursuant to NRS

74-21  376A.020 and the adopted open-space plan must be endorsed by

74-22  resolution by the city council of each incorporated city within the

74-23  county.

74-24     4.  All fees, taxes, interest and penalties imposed and all

74-25  amounts of tax required to be paid pursuant to this section must be

74-26  paid to the Department of Taxation in the form of remittances

74-27  payable to the Department of Taxation. The Department of Taxation

74-28  shall deposit the payments with the State Treasurer for credit to the

74-29  Sales and Use Tax Account in the State General Fund. The State

74-30  Controller, acting upon the collection data furnished by the

74-31  Department of Taxation, shall transfer monthly all fees, taxes,

74-32  interest and penalties collected during the preceding month to the

74-33  Intergovernmental Fund and remit the money to the county

74-34  treasurer.

74-35     5.  The money received from the tax imposed pursuant to

74-36  subsection 4 must be retained by the county, or remitted to a city or

74-37  general improvement district in the county. The money received by

74-38  a county, city or general improvement district pursuant to this

74-39  section must only be used to pay the cost of:

74-40     (a) The acquisition of land in fee simple for development and

74-41  use as open-space land;

74-42     (b) The acquisition of the development rights of land identified

74-43  as open-space land;

74-44     (c) The creation of a trust fund for the acquisition of land or

74-45  development rights of land pursuant to paragraphs (a) and (b);

75-1      (d) The principal and interest on notes, bonds or other

75-2  obligations issued by the county, city or general improvement

75-3  district for the acquisition of land or development rights of land

75-4  pursuant to paragraphs (a) and (b); or

75-5      (e) Any combination of the uses set forth in paragraphs (a) to

75-6  (d), inclusive.

75-7      6.  The money received from the tax imposed pursuant to this

75-8  section and any applicable penalty or interest must not be used for

75-9  any neighborhood or community park or facility.

75-10     7.  Any money used for the purposes described in this section

75-11  must be used in a manner:

75-12     (a) That is consistent with the provisions of the open-space plan

75-13  adopted pursuant to NRS 376A.020; and

75-14     (b) That provides an equitable allocation of the money among

75-15  the county and the incorporated cities within the county.

75-16     Sec. 114.  NRS 376A.050 is hereby amended to read as

75-17  follows:

75-18      376A.050  1.  Except as otherwise provided in subsection 2, in

75-19  addition to all other taxes imposed on the revenues from retail sales,

75-20  a board of county commissioners in each county whose population

75-21  is less than 400,000 may by ordinance, but not as in a case of

75-22  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

75-23  gross receipts of any retailer from the sale of all tangible personal

75-24  property sold at retail, or stored, used or otherwise consumed in the

75-25  county, after receiving the approval of a majority of the registered

75-26  voters of the county voting on the question at a primary, general or

75-27  special election. The question may be combined with questions

75-28  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

75-29  any combination thereof.] 376A.040 or 376A.070, or both.

75-30     2.  If a county imposes a sales tax pursuant to this section and

75-31  NRS 376A.040, the combined additional sales tax must not exceed

75-32  1/4 of 1 percent. A tax imposed pursuant to this section applies

75-33  throughout the county, including incorporated cities in the county.

75-34     3.  Before the election occurs, an open-space plan must be

75-35  adopted by the board of county commissioners pursuant to NRS

75-36  376A.020 and the adopted open-space plan must be endorsed by

75-37  resolution by the city council of each incorporated city in the

75-38  county.

75-39     4.  All fees, taxes, interest and penalties imposed and all

75-40  amounts of tax required to be paid pursuant to this section must be

75-41  paid to the Department of Taxation in the form of remittances

75-42  payable to the Department of Taxation. The Department of Taxation

75-43  shall deposit the payments with the State Treasurer for credit to the

75-44  Sales and Use Tax Account in the State General Fund. The State

75-45  Controller, acting upon the collection data furnished by the

76-1  Department of Taxation, shall transfer monthly all fees, taxes,

76-2  interest and penalties collected during the preceding month to the

76-3  Intergovernmental Fund and remit the money to the county

76-4  treasurer.

76-5      Sec. 115.  NRS 376A.050 is hereby amended to read as

76-6  follows:

76-7      376A.050  1.  Except as otherwise provided in subsection 2, in

76-8  addition to all other taxes imposed on the revenues from retail sales,

76-9  a board of county commissioners in each county whose population

76-10  is 100,000 or more but less than 400,000, may by ordinance, but not

76-11  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

76-12  percent of the gross receipts of any retailer from the sale of all

76-13  tangible personal property sold at retail, or stored, used or otherwise

76-14  consumed in the county, after receiving the approval of a majority

76-15  of the registered voters of the county voting on the question at a

76-16  primary, general or special election. The question may be combined

76-17  with questions submitted pursuant to NRS [375.025, 376A.040 and

76-18  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

76-19  both.

76-20     2.  If a county imposes a sales tax pursuant to this section and

76-21  NRS 376A.040, the combined additional sales tax must not exceed

76-22  1/4 of 1 percent. A tax imposed pursuant to this section applies

76-23  throughout the county, including incorporated cities in the county.

76-24     3.  Before the election occurs, an open-space plan must be

76-25  adopted by the board of county commissioners pursuant to NRS

76-26  376A.020 and the adopted open-space plan must be endorsed by

76-27  resolution by the city council of each incorporated city in the

76-28  county.

76-29     4.  All fees, taxes, interest and penalties imposed and all

76-30  amounts of tax required to be paid pursuant to this section must be

76-31  paid to the Department of Taxation in the form of remittances

76-32  payable to the Department of Taxation. The Department of Taxation

76-33  shall deposit the payments with the State Treasurer for credit to the

76-34  Sales and Use Tax Account in the State General Fund. The State

76-35  Controller, acting upon the collection data furnished by the

76-36  Department of Taxation, shall transfer monthly all fees, taxes,

76-37  interest and penalties collected during the preceding month to the

76-38  Intergovernmental Fund and remit the money to the county

76-39  treasurer.

76-40     Sec. 116.  NRS 376A.070 is hereby amended to read as

76-41  follows:

76-42      376A.070  1.  The board of county commissioners in a county

76-43  whose population is less than 400,000 may levy an ad valorem tax at

76-44  the rate of up to 1 cent on each $100 of assessed valuation upon all

76-45  taxable property in the county after receiving the approval of a

77-1  majority of the registered voters of the county voting on the question

77-2  at a primary, general or special election. The question may be

77-3  combined with questions submitted pursuant to NRS [375.025,

77-4  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

77-5  376A.050, or both. A tax imposed pursuant to this section applies

77-6  throughout the county, including incorporated cities in the county.

77-7      2.  The Department of Taxation shall add an amount equal to

77-8  the rate of any tax imposed pursuant to this section multiplied by the

77-9  total assessed valuation of the county to the allowed revenue from

77-10  taxes ad valorem of the county.

77-11     3.  Before the tax is imposed, an open-space plan must be

77-12  adopted by the board of county commissioners pursuant to NRS

77-13  376A.020 and the adopted open-space plan must be endorsed by

77-14  resolution by the city council of each incorporated city within the

77-15  county.

77-16     Sec. 117.  NRS 376A.070 is hereby amended to read as

77-17  follows:

77-18      376A.070  1.  The board of county commissioners in a county

77-19  whose population is 100,000 or more but less than 400,000, may

77-20  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

77-21  assessed valuation upon all taxable property in the county after

77-22  receiving the approval of a majority of the registered voters of the

77-23  county voting on the question at a primary, general or special

77-24  election. The question may be combined with questions submitted

77-25  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

77-26  combination thereof.] 376A.040 or 376A.050, or both. A tax

77-27  imposed pursuant to this section applies throughout the county,

77-28  including incorporated cities in the county.

77-29     2.  The Department of Taxation shall add an amount equal to

77-30  the rate of any tax imposed pursuant to this section multiplied by the

77-31  total assessed valuation of the county to the allowed revenue from

77-32  taxes ad valorem of the county.

77-33     3.  Before the tax is imposed, an open-space plan must be

77-34  adopted by the board of county commissioners pursuant to NRS

77-35  376A.020 and the adopted open-space plan must be endorsed by

77-36  resolution by the city council of each incorporated city within the

77-37  county.

77-38     Sec. 118.  NRS 78.150 is hereby amended to read as follows:

77-39      78.150  1.  A corporation organized pursuant to the laws of

77-40  this state shall, on or before the first day of the second month after

77-41  the filing of its articles of incorporation with the Secretary of State,

77-42  file with the Secretary of State a list, on a form furnished by him,

77-43  containing:

77-44     (a) The name of the corporation;

77-45     (b) The file number of the corporation, if known;

78-1      (c) The names and titles of the president, secretary, treasurer and

78-2  of all the directors of the corporation;

78-3      (d) The mailing or street address, either residence or business, of

78-4  each officer and director listed, following the name of the officer or

78-5  director;

78-6      (e) The name and street address of the resident agent of the

78-7  corporation; and

78-8      (f) The signature of an officer of the corporation certifying that

78-9  the list is true, complete and accurate.

78-10     2.  The corporation shall annually thereafter, on or before the

78-11  last day of the month in which the anniversary date of incorporation

78-12  occurs in each year, file with the Secretary of State, on a form

78-13  furnished by him, an annual list containing all of the information

78-14  required in subsection 1.

78-15     3.  Each list required by subsection 1 or 2 must be accompanied

78-16  by a declaration under penalty of perjury that the corporation has

78-17  complied with the provisions of [chapter 364A of NRS.] section 66

78-18  of this act.

78-19     4.  Upon filing the list required by:

78-20     (a) Subsection 1, the corporation shall pay to the Secretary of

78-21  State a fee of $165.

78-22     (b) Subsection 2, the corporation shall pay to the Secretary of

78-23  State a fee of $85.

78-24     5.  The Secretary of State shall, 60 days before the last day for

78-25  filing each annual list required by subsection 2, cause to be mailed

78-26  to each corporation which is required to comply with the provisions

78-27  of NRS 78.150 to 78.185, inclusive, and which has not become

78-28  delinquent, a notice of the fee due pursuant to subsection 4 and a

78-29  reminder to file the annual list required by subsection 2. Failure of

78-30  any corporation to receive a notice or form does not excuse it from

78-31  the penalty imposed by law.

78-32     6.  If the list to be filed pursuant to the provisions of subsection

78-33  1 or 2 is defective in any respect or the fee required by subsection 4

78-34  or 8 is not paid, the Secretary of State may return the list for

78-35  correction or payment.

78-36     7.  An annual list for a corporation not in default which is

78-37  received by the Secretary of State more than 60 days before its due

78-38  date shall be deemed an amended list for the previous year and must

78-39  be accompanied by a fee of $85 for filing. A payment submitted

78-40  pursuant to this subsection does not satisfy the requirements of

78-41  subsection 2 for the year to which the due date is applicable.

78-42     8.  If the corporation is an association as defined in NRS

78-43  116.110315, the Secretary of State shall not accept the filing

78-44  required by this section unless it is accompanied by evidence of the

78-45  payment of the fee required to be paid pursuant to NRS 116.31155

79-1  that is provided to the association pursuant to subsection 4 of that

79-2  section.

79-3      Sec. 119.  NRS 80.110 is hereby amended to read as follows:

79-4      80.110  1.  Each foreign corporation doing business in this

79-5  state shall, on or before the first day of the second month after the

79-6  filing of its certificate of corporate existence with the Secretary of

79-7  State, and annually thereafter on or before the last day of the month

79-8  in which the anniversary date of its qualification to do business in

79-9  this state occurs in each year, file with the Secretary of State a list,

79-10  on a form furnished by him, that contains:

79-11     (a) The names of its president, secretary and treasurer or their

79-12  equivalent, and all of its directors;

79-13     (b) A designation of its resident agent in this state; and

79-14     (c) The signature of an officer of the corporation.

79-15  Each list filed pursuant to this subsection must be accompanied by a

79-16  declaration under penalty of perjury that the foreign corporation has

79-17  complied with the provisions of [chapter 364A of NRS.] section 66

79-18  of this act.

79-19     2.  Upon filing:

79-20     (a) The initial list required by subsection 1, the corporation shall

79-21  pay to the Secretary of State a fee of $165.

79-22     (b) Each annual list required by subsection 1, the corporation

79-23  shall pay to the Secretary of State a fee of $85.

79-24     3.  The Secretary of State shall, 60 days before the last day for

79-25  filing each annual list required by subsection 1, cause to be mailed

79-26  to each corporation required to comply with the provisions of NRS

79-27  80.110 to 80.170, inclusive, which has not become delinquent, the

79-28  blank forms to be completed and filed with him. Failure of any

79-29  corporation to receive the forms does not excuse it from the penalty

79-30  imposed by the provisions of NRS 80.110 to 80.170, inclusive.

79-31     4.  An annual list for a corporation not in default which is

79-32  received by the Secretary of State more than 60 days before its due

79-33  date shall be deemed an amended list for the previous year and does

79-34  not satisfy the requirements of subsection 1 for the year to which the

79-35  due date is applicable.

79-36     Sec. 120.  NRS 86.263 is hereby amended to read as follows:

79-37      86.263  1.  A limited-liability company shall, on or before the

79-38  first day of the second month after the filing of its articles of

79-39  organization with the Secretary of State, file with the Secretary of

79-40  State, on a form furnished by him, a list that contains:

79-41     (a) The name of the limited-liability company;

79-42     (b) The file number of the limited-liability company, if known;

79-43     (c) The names and titles of all of its managers or, if there is no

79-44  manager, all of its managing members;

80-1      (d) The mailing or street address, either residence or business, of

80-2  each manager or managing member listed, following the name of

80-3  the manager or managing member;

80-4      (e) The name and street address of the resident agent of the

80-5  limited-liability company; and

80-6      (f) The signature of a manager or managing member of the

80-7  limited-liability company certifying that the list is true, complete

80-8  and accurate.

80-9      2.  The limited-liability company shall annually thereafter, on

80-10  or before the last day of the month in which the anniversary date of

80-11  its organization occurs, file with the Secretary of State, on a form

80-12  furnished by him, an amended list containing all of the information

80-13  required in subsection 1. If the limited-liability company has had no

80-14  changes in its managers or, if there is no manager, its managing

80-15  members, since its previous list was filed, no amended list need be

80-16  filed if a manager or managing member of the limited-liability

80-17  company certifies to the Secretary of State as a true and accurate

80-18  statement that no changes in the managers or managing members

80-19  have occurred.

80-20     3.  Each list required by subsection 1 and each list or

80-21  certification required by subsection 2 must be accompanied by a

80-22  declaration under penalty of perjury that the limited-liability

80-23  company has complied with the provisions of [chapter 364A of

80-24  NRS.] section 66 of this act.

80-25     4.  Upon filing:

80-26     (a) The initial list required by subsection 1, the limited-liability

80-27  company shall pay to the Secretary of State a fee of $165.

80-28     (b) Each annual list required by subsection 2 or certifying that

80-29  no changes have occurred, the limited-liability company shall pay to

80-30  the Secretary of State a fee of $85.

80-31     5.  The Secretary of State shall, 60 days before the last day for

80-32  filing each list required by subsection 2, cause to be mailed to each

80-33  limited-liability company required to comply with the provisions of

80-34  this section, which has not become delinquent, a notice of the fee

80-35  due under subsection 4 and a reminder to file a list required by

80-36  subsection 2 or a certification of no change. Failure of any company

80-37  to receive a notice or form does not excuse it from the penalty

80-38  imposed by law.

80-39     6.  If the list to be filed pursuant to the provisions of subsection

80-40  1 or 2 is defective or the fee required by subsection 4 is not paid, the

80-41  Secretary of State may return the list for correction or payment.

80-42     7.  An annual list for a limited-liability company not in default

80-43  received by the Secretary of State more than 60 days before its due

80-44  date shall be deemed an amended list for the previous year.

 

81-1      Sec. 121. NRS 87.510 is hereby amended to read as follows:

81-2      87.510  1.  A registered limited-liability partnership shall, on

81-3  or before the first day of the second month after the filing of its

81-4  certificate of registration with the Secretary of State, and annually

81-5  thereafter on or before the last day of the month in which the

81-6  anniversary date of the filing of its certificate of registration with the

81-7  Secretary of State occurs, file with the Secretary of State, on a form

81-8  furnished by him, a list that contains:

81-9      (a) The name of the registered limited-liability partnership;

81-10     (b) The file number of the registered limited-liability

81-11  partnership, if known;

81-12     (c) The names of all of its managing partners;

81-13     (d) The mailing or street address, either residence or business, of

81-14  each managing partner;

81-15     (e) The name and street address of the resident agent of the

81-16  registered limited-liability partnership; and

81-17     (f) The signature of a managing partner of the registered limited-

81-18  liability partnership certifying that the list is true, complete and

81-19  accurate.

81-20  Each list filed pursuant to this subsection must be accompanied by a

81-21  declaration under penalty of perjury that the registered limited-

81-22  liability partnership has complied with the provisions of [chapter

81-23  364A of NRS.] section 66 of this act.

81-24     2.  Upon filing:

81-25     (a) The initial list required by subsection 1, the registered

81-26  limited-liability partnership shall pay to the Secretary of State a fee

81-27  of $165.

81-28     (b) Each annual list required by subsection 1, the registered

81-29  limited-liability partnership shall pay to the Secretary of State a fee

81-30  of $85.

81-31     3.  The Secretary of State shall, at least 60 days before the last

81-32  day for filing each annual list required by subsection 1, cause to be

81-33  mailed to the registered limited-liability partnership a notice of the

81-34  fee due pursuant to subsection 2 and a reminder to file the annual

81-35  list required by subsection 1. The failure of any registered limited-

81-36  liability partnership to receive a notice or form does not excuse it

81-37  from complying with the provisions of this section.

81-38     4.  If the list to be filed pursuant to the provisions of subsection

81-39  1 is defective, or the fee required by subsection 2 is not paid, the

81-40  Secretary of State may return the list for correction or payment.

81-41     5.  An annual list that is filed by a registered limited-liability

81-42  partnership which is not in default more than 60 days before it is due

81-43  shall be deemed an amended list for the previous year and does not

81-44  satisfy the requirements of subsection 1 for the year to which the

81-45  due date is applicable.

82-1      Sec. 122. NRS 88.395 is hereby amended to read as follows:

82-2      88.395  1.  A limited partnership shall, on or before the first

82-3  day of the second month after the filing of its certificate of limited

82-4  partnership with the Secretary of State, and annually thereafter on or

82-5  before the last day of the month in which the anniversary date of the

82-6  filing of its certificate of limited partnership occurs, file with the

82-7  Secretary of State, on a form furnished by him, a list that contains:

82-8      (a) The name of the limited partnership;

82-9      (b) The file number of the limited partnership, if known;

82-10     (c) The names of all of its general partners;

82-11     (d) The mailing or street address, either residence or business, of

82-12  each general partner;

82-13     (e) The name and street address of the resident agent of the

82-14  limited partnership; and

82-15     (f) The signature of a general partner of the limited partnership

82-16  certifying that the list is true, complete and accurate.

82-17  Each list filed pursuant to this subsection must be accompanied by a

82-18  declaration under penalty of perjury that the limited partnership has

82-19  complied with the provisions of [chapter 364A of NRS.] section 66

82-20  of this act.

82-21     2.  Upon filing:

82-22     (a) The initial list required by subsection 1, the limited

82-23  partnership shall pay to the Secretary of State a fee of $165.

82-24     (b) Each annual list required by subsection 1, the limited

82-25  partnership shall pay to the Secretary of State a fee of $85.

82-26     3.  The Secretary of State shall, 60 days before the last day for

82-27  filing each annual list required by subsection 1, cause to be mailed

82-28  to each limited partnership required to comply with the provisions

82-29  of this section which has not become delinquent a notice of the fee

82-30  due pursuant to the provisions of subsection 2 and a reminder to file

82-31  the annual list. Failure of any limited partnership to receive a notice

82-32  or form does not excuse it from the penalty imposed by NRS

82-33  88.400.

82-34     4.  If the list to be filed pursuant to the provisions of subsection

82-35  1 is defective or the fee required by subsection 2 is not paid, the

82-36  Secretary of State may return the list for correction or payment.

82-37     5.  An annual list for a limited partnership not in default that is

82-38  received by the Secretary of State more than 60 days before its due

82-39  date shall be deemed an amended list for the previous year and does

82-40  not satisfy the requirements of subsection 1 for the year to which the

82-41  due date is applicable.

82-42     6.  A filing made pursuant to this section does not satisfy the

82-43  provisions of NRS 88.355 and may not be substituted for filings

82-44  submitted pursuant to NRS 88.355.

 

83-1      Sec. 123. NRS 88A.600 is hereby amended to read as follows:

83-2      88A.600  1.  A business trust formed pursuant to this chapter

83-3  shall, on or before the first day of the second month after the filing

83-4  of its certificate of trust with the Secretary of State, and annually

83-5  thereafter on or before the last day of the month in which the

83-6  anniversary date of the filing of its certificate of trust with the

83-7  Secretary of State occurs, file with the Secretary of State, on a form

83-8  furnished by him, a list signed by at least one trustee that contains

83-9  the name and mailing address of its resident agent and at least one

83-10  trustee. Each list filed pursuant to this subsection must be

83-11  accompanied by a declaration under penalty of perjury that the

83-12  business trust has complied with the provisions of [chapter 364A of

83-13  NRS.] section 66 of this act.

83-14     2.  Upon filing:

83-15     (a) The initial list required by subsection 1, the business trust

83-16  shall pay to the Secretary of State a fee of $165.

83-17     (b) Each annual list required by subsection 1, the business trust

83-18  shall pay to the Secretary of State a fee of $85.

83-19     3.  The Secretary of State shall, 60 days before the last day for

83-20  filing each annual list required by subsection 1, cause to be mailed

83-21  to each business trust which is required to comply with the

83-22  provisions of NRS 88A.600 to 88A.660, inclusive, and which has

83-23  not become delinquent, the blank forms to be completed and filed

83-24  with him. Failure of a business trust to receive the forms does not

83-25  excuse it from the penalty imposed by law.

83-26     4.  An annual list for a business trust not in default which is

83-27  received by the Secretary of State more than 60 days before its due

83-28  date shall be deemed an amended list for the previous year.

83-29     Sec. 124. NRS 89.250 is hereby amended to read as follows:

83-30      89.250  1.  Except as otherwise provided in subsection 2, a

83-31  professional association shall, on or before the first day of the

83-32  second month after the filing of its articles of association with the

83-33  Secretary of State, and annually thereafter on or before the last day

83-34  of the month in which the anniversary date of its organization occurs

83-35  in each year, furnish a statement to the Secretary of State showing

83-36  the names and residence addresses of all members and employees in

83-37  the association and certifying that all members and employees are

83-38  licensed to render professional service in this state.

83-39     2.  A professional association organized and practicing pursuant

83-40  to the provisions of this chapter and NRS 623.349 shall, on or

83-41  before the first day of the second month after the filing of its articles

83-42  of association with the Secretary of State, and annually thereafter on

83-43  or before the last day of the month in which the anniversary date of

83-44  its organization occurs in each year, furnish a statement to the

83-45  Secretary of State:

84-1      (a) Showing the names and residence addresses of all members

84-2  and employees of the association who are licensed or otherwise

84-3  authorized by law to render professional service in this state;

84-4      (b) Certifying that all members and employees who render

84-5  professional service are licensed or otherwise authorized by law to

84-6  render professional service in this state; and

84-7      (c) Certifying that all members who are not licensed to render

84-8  professional service in this state do not render professional service

84-9  on behalf of the association except as authorized by law.

84-10     3.  Each statement filed pursuant to this section must be:

84-11     (a) Made on a form prescribed by the Secretary of State and

84-12  must not contain any fiscal or other information except that

84-13  expressly called for by this section.

84-14     (b) Signed by the chief executive officer of the association.

84-15     (c) Accompanied by a declaration under penalty of perjury that

84-16  the professional association has complied with the provisions of

84-17  [chapter 364A of NRS.] section 66 of this act.

84-18     4.  Upon filing:

84-19     (a) The initial statement required by this section, the association

84-20  shall pay to the Secretary of State a fee of $165.

84-21     (b) Each annual statement required by this section, the

84-22  association shall pay to the Secretary of State a fee of $85.

84-23     5.  As used in this section, “signed” means to have executed or

84-24  adopted a name, word or mark, including, without limitation, an

84-25  electronic signature as defined in NRS 719.100, with the present

84-26  intention to authenticate a document.

84-27     Sec. 125.  Chapter 218 of NRS is hereby amended by adding

84-28  thereto the provisions set forth as sections 126 to 131, inclusive, of

84-29  this act.

84-30     Sec. 126.  As used in sections 127 to 131, inclusive, of this

84-31  act, “Committee” means the Legislative Committee on Taxation,

84-32  Public Revenue and Tax Policy.

84-33     Sec. 127.  1.  There is hereby established a Legislative

84-34  Committee on Taxation, Public Revenue and Tax Policy

84-35  consisting of:

84-36     (a) The Speaker of the Assembly, or a member of the Assembly

84-37  designated by the Speaker of the Assembly;

84-38     (b) The Minority Leader of the Assembly, or a member of the

84-39  Assembly designated by the Minority Leader of the Assembly;

84-40     (c) The Majority Leader of the Senate, or a member of the

84-41  Senate designated by the Majority Leader of the Senate;

84-42     (d) The Minority Leader of the Senate, or a member of the

84-43  Senate designated by the Minority Leader of the Senate;

85-1      (e) Two members appointed by the Speaker of the Assembly

85-2  who were members of the Assembly Committee on Taxation

85-3  during the immediately preceding legislative session; and

85-4      (f) Two members appointed by the Majority Leader of the

85-5  Senate who were members of the Senate Committee on Taxation

85-6  during the immediately preceding legislative session.

85-7      2.  The members of the Committee shall elect a Chairman and

85-8  Vice Chairman from among their members. The Chairman must

85-9  be elected from one house of the Legislature and the Vice

85-10  Chairman from the other house. After the initial election of a

85-11  Chairman and Vice Chairman, each of those officers holds office

85-12  for a term of 2 years commencing on July 1 of each odd-numbered

85-13  year. If a vacancy occurs in the Chairmanship or Vice

85-14  Chairmanship, the members of the Committee shall elect a

85-15  replacement for the remainder of the unexpired term.

85-16     3.  Any member of the Committee who is not a candidate for

85-17  reelection or who is defeated for reelection continues to serve until

85-18  the convening of the next session of the Legislature.

85-19     4.  Vacancies on the Committee must be filled in the same

85-20  manner as the original appointments.

85-21     Sec. 128.  1.  The members of the Committee shall meet

85-22  throughout each year at the times and places specified by a call of

85-23  the Chairman or a majority of the Committee.

85-24     2.  The Director of the Legislative Counsel Bureau or his

85-25  designee shall act as the nonvoting recording Secretary.

85-26     3.  The Committee shall prescribe regulations for its own

85-27  management and government.

85-28     4.  Except as otherwise provided in subsection 5, five voting

85-29  members of the Committee constitute a quorum.

85-30     5.  Any recommended legislation proposed by the Committee

85-31  must be approved by a majority of the members of the Senate and

85-32  by a majority of the members of the Assembly serving on the

85-33  Committee.

85-34     6.  Except during a regular or special session of the

85-35  Legislature, the members of the Committee are entitled to receive

85-36  the compensation provided for a majority of the members of the

85-37  Legislature during the first 60 days of the preceding regular

85-38  session, the per diem allowance provided for state officers and

85-39  employees generally and the travel expenses provided pursuant to

85-40  NRS 218.2207 for each day or portion of a day of attendance at a

85-41  meeting of the Committee and while engaged in the business of

85-42  the Committee. The salaries and expenses paid pursuant to this

85-43  subsection and the expenses of the Committee must be paid from

85-44  the Legislative Fund.

85-45     Sec. 129.  The Committee may:

86-1      1.  Review and study:

86-2      (a) The specific taxes collected in this state;

86-3      (b) The implementation of any taxes, fees and other methods

86-4  for generating public revenue in this state;

86-5      (c) The impact of any changes to taxes, fees and other methods

86-6  for generating public revenue that result from legislation enacted

86-7  by the Legislature on the residents of this state and on the

86-8  businesses located in this state, doing business in this state or

86-9  considering locating in this state;

86-10     (d) The fiscal effects of any taxes, fees and other methods for

86-11  generating public revenue;

86-12     (e) Broad issues of tax policy and fiscal policy relevant to the

86-13  future of the State of Nevada; and

86-14     (f) Any other issues related to taxation, the generation of

86-15  public revenue, tax policy or fiscal policy which affect this state.

86-16     2.  Conduct investigations and hold hearings in connection

86-17  with its powers pursuant to this section.

86-18     3.  Contract with one or more consultants to obtain technical

86-19  advice concerning its review and study.

86-20     4.  Apply for any available grants and accept any gifts, grants

86-21  or donations and use any such gifts, grants or donations to aid the

86-22  Committee in exercising its powers pursuant to this section.

86-23     5.  Request that the Legislative Counsel Bureau assist in the

86-24  research, investigations, hearings, studies and reviews of the

86-25  Committee.

86-26     6.  Recommend to the Legislature, as a result of its review and

86-27  study, any appropriate legislation.

86-28     Sec. 130.  1.  If the Committee conducts investigations or

86-29  holds hearings pursuant to subsection 2 of section 129 of this act:

86-30     (a) The Secretary of the Committee or, in his absence, a

86-31  member designated by the Committee may administer oaths;

86-32     (b) The Secretary or Chairman of the Committee may cause

86-33  the deposition of witnesses, residing either within or outside of this

86-34  state, to be taken in the manner prescribed by rule of court for

86-35  taking depositions in civil actions in the district courts; and

86-36     (c) The Chairman of the Committee may issue subpoenas to

86-37  compel the attendance of witnesses and the production of books

86-38  and papers.

86-39     2.  If a witness refuses to attend or testify or produce books or

86-40  papers as required by the subpoena, the Chairman of the

86-41  Committee may report to the district court by a petition which sets

86-42  forth that:

86-43     (a) Due notice has been given of the time and place of

86-44  attendance of the witness or the production of the books or papers;

87-1      (b) The witness has been subpoenaed by the Committee

87-2  pursuant to this section; and

87-3      (c) The witness has failed or refused to attend or produce the

87-4  books or papers required by the subpoena before the Committee

87-5  that is named in the subpoena, or has refused to answer questions

87-6  propounded to him.

87-7  The petition may request an order of the court compelling the

87-8  witness to attend and testify or produce the books and papers

87-9  before the Committee.

87-10     3.  Upon such a petition, the court shall enter an order

87-11  directing the witness to appear before the court at a time and place

87-12  to be fixed by the court in its order, the time to be not more than

87-13  10 days after the date of the order, and to show cause why he has

87-14  not attended or testified or produced the books or papers before

87-15  the Committee. A certified copy of the order must be served upon

87-16  the witness.

87-17     4.  If it appears to the court that the subpoena was regularly

87-18  issued by the Committee, the court shall enter an order that the

87-19  witness appear before the Committee at the time and place fixed in

87-20  the order and testify or produce the required books or papers.

87-21  Failure to obey the order constitutes contempt of court.

87-22     Sec. 131.  Each witness who appears before the Committee by

87-23  its order, except a state officer or employee, is entitled to receive

87-24  for his attendance the fees and mileage provided for witnesses in

87-25  civil cases in the courts of record of this state. The fees and

87-26  mileage must be audited and paid upon the presentation of proper

87-27  claims sworn to by the witness and approved by the Secretary and

87-28  Chairman of the Committee.

87-29     Sec. 132.  NRS 218.53883 is hereby amended to read as

87-30  follows:

87-31      218.53883  1.  The Committee shall:

87-32     (a) Review the laws relating to the exemptions from and the

87-33  distribution of revenue generated by state and local taxes. In

87-34  conducting the review, the Committee [may] :

87-35         (1) May consider the purposes for which the various state

87-36  and local taxes were imposed, the actual use of the revenue

87-37  collected from the various state and local taxes , and any relief to the

87-38  taxpayers from the burden of the various state and local taxes that

87-39  may result from any possible recommendations of the Committee.

87-40         (2) Shall consider the purposes for which various

87-41  exemptions from those taxes were adopted, whether any of those

87-42  exemptions have become obsolete or no longer serve their

87-43  intended purpose, and whether any of those exemptions should be

87-44  repealed.

88-1      (b) Study whether removing the authority of the Board of

88-2  County Commissioners of Washoe County to impose a certain

88-3  additional governmental services tax is a prudent act which is in the

88-4  best interests of this state.

88-5      2.  In conducting its review of the laws relating to the

88-6  exemptions from and the distribution of revenue generated by state

88-7  and local taxes, the Committee may review:

88-8      (a) The exemptions and distribution of the revenue from:

88-9          (1) The local school support tax imposed by chapter 374 of

88-10  NRS;

88-11         (2) The tax on aviation fuel and motor vehicle fuel imposed

88-12  by or pursuant to chapter 365 of NRS;

88-13         (3) The tax on intoxicating liquor imposed by chapter 369 of

88-14  NRS;

88-15         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

88-16         (5) The tax on tobacco imposed by chapter 370 of NRS;

88-17         (6) The governmental services tax imposed by or pursuant to

88-18  chapter 371 of NRS;

88-19         (7) The tax imposed on gaming licensees by or pursuant to

88-20  chapter 463 of NRS;

88-21         (8) Property taxes imposed pursuant to chapter 361 of NRS;

88-22         (9) The tax on the transfer of real property imposed by or

88-23  pursuant to chapter 375 of NRS; and

88-24         (10) Any other state or local tax.

88-25     (b) The proper crediting of gasoline tax revenue if the collection

88-26  is moved to the terminal rack level.

88-27     3.  The Committee may:

88-28     (a) Conduct investigations and hold hearings in connection with

88-29  its review and study;

88-30     (b) Contract with one or more consultants to obtain technical

88-31  advice concerning the study conducted pursuant to NRS 218.53884;

88-32     (c) Apply for any available grants and accept any gifts, grants or

88-33  donations and use any such gifts, grants or donations to aid the

88-34  committee in carrying out its duties pursuant to this chapter;

88-35     (d) Direct the Legislative Counsel Bureau to assist in its

88-36  research, investigations, review and study; and

88-37     (e) Recommend to the Legislature, as a result of its review and

88-38  study, any appropriate legislation.

88-39     Sec. 133.  NRS 233B.039 is hereby amended to read as

88-40  follows:

88-41      233B.039  1.  The following agencies are entirely exempted

88-42  from the requirements of this chapter:

88-43     (a) The Governor.

88-44     (b) The Department of Corrections.

88-45     (c) The University and Community College System of Nevada.

89-1      (d) The Office of the Military.

89-2      (e) [The] Except as otherwise provided in section 38 of this act,

89-3  the State Gaming Control Board.

89-4      (f) The Nevada Gaming Commission.

89-5      (g) The Welfare Division of the Department of Human

89-6  Resources.

89-7      (h) The Division of Health Care Financing and Policy of the

89-8  Department of Human Resources.

89-9      (i) The State Board of Examiners acting pursuant to chapter 217

89-10  of NRS.

89-11     (j) Except as otherwise provided in NRS 533.365, the Office of

89-12  the State Engineer.

89-13     (k) The Division of Industrial Relations of the Department of

89-14  Business and Industry acting to enforce the provisions of NRS

89-15  618.375.

89-16     (l) The Administrator of the Division of Industrial Relations of

89-17  the Department of Business and Industry in establishing and

89-18  adjusting the schedule of fees and charges for accident benefits

89-19  pursuant to subsection 2 of NRS 616C.260.

89-20     (m) The Board to Review Claims in adopting resolutions to

89-21  carry out its duties pursuant to NRS 590.830.

89-22     2.  Except as otherwise provided in subsection 5 and NRS

89-23  391.323, the Department of Education, the Board of the Public

89-24  Employees’ Benefits Program and the Commission on Professional

89-25  Standards in Education are subject to the provisions of this chapter

89-26  for the purpose of adopting regulations but not with respect to any

89-27  contested case.

89-28     3.  The special provisions of:

89-29     (a) Chapter 612 of NRS for the distribution of regulations by

89-30  and the judicial review of decisions of the Employment Security

89-31  Division of the Department of Employment, Training and

89-32  Rehabilitation;

89-33     (b) Chapters 616A to 617, inclusive, of NRS for the

89-34  determination of contested claims;

89-35     (c) Chapter 703 of NRS for the judicial review of decisions of

89-36  the Public Utilities Commission of Nevada;

89-37     (d) Chapter 91 of NRS for the judicial review of decisions of the

89-38  Administrator of the Securities Division of the Office of the

89-39  Secretary of State; and

89-40     (e) NRS 90.800 for the use of summary orders in contested

89-41  cases,

89-42  prevail over the general provisions of this chapter.

89-43     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

89-44  233B.126 do not apply to the Department of Human Resources in

90-1  the adjudication of contested cases involving the issuance of letters

90-2  of approval for health facilities and agencies.

90-3      5.  The provisions of this chapter do not apply to:

90-4      (a) Any order for immediate action, including, but not limited

90-5  to, quarantine and the treatment or cleansing of infected or infested

90-6  animals, objects or premises, made under the authority of the State

90-7  Board of Agriculture, the State Board of Health or any other agency

90-8  of this state in the discharge of a responsibility for the preservation

90-9  of human or animal health or for insect or pest control;

90-10     (b) An extraordinary regulation of the State Board of Pharmacy

90-11  adopted pursuant to NRS 453.2184; or

90-12     (c) A regulation adopted by the State Board of Education

90-13  pursuant to NRS 392.644 or 394.1694.

90-14     6.  The State Board of Parole Commissioners is subject to the

90-15  provisions of this chapter for the purpose of adopting regulations but

90-16  not with respect to any contested case.

90-17     Sec. 134.  (Deleted by amendment.)

90-18     Sec. 135.  NRS 244.335 is hereby amended to read as follows:

90-19      244.335  1.  Except as otherwise provided in subsection 2, the

90-20  board of county commissioners may:

90-21     (a) Regulate all character of lawful trades, callings, industries,

90-22  occupations, professions and business conducted in its county

90-23  outside of the limits of incorporated cities and towns.

90-24     (b) Except as otherwise provided in NRS 244.3359 and 576.128,

90-25  fix, impose and collect a license tax for revenue or for regulation, or

90-26  for both revenue and regulation, on such trades, callings, industries,

90-27  occupations, professions and business.

90-28     2.  The county license boards have the exclusive power in their

90-29  respective counties to regulate entertainers employed by an

90-30  entertainment by referral service and the business of conducting a

90-31  dancing hall, escort service, entertainment by referral service or

90-32  gambling game or device permitted by law, outside of an

90-33  incorporated city. The county license boards may fix, impose and

90-34  collect license taxes for revenue or for regulation, or for both

90-35  revenue and regulation, on such employment and businesses.

90-36     3.  No license to engage in any type of business may be granted

90-37  unless the applicant for the license signs an affidavit affirming that

90-38  the business has complied with the provisions of [chapter 364A of

90-39  NRS.] section 66 of this act. The county license board shall provide

90-40  upon request an application for a business license pursuant to

90-41  [chapter 364A of NRS.] section 66 of this act.

90-42     4.  No license to engage in business as a seller of tangible

90-43  personal property may be granted unless the applicant for the license

90-44  presents written evidence that:

91-1      (a) The Department of Taxation has issued or will issue a permit

91-2  for this activity, and this evidence clearly identifies the business by

91-3  name; or

91-4      (b) Another regulatory agency of the State has issued or will

91-5  issue a license required for this activity.

91-6      5.  Any license tax levied for the purposes of NRS 244.3358 or

91-7  244A.597 to 244A.655, inclusive, constitutes a lien upon the real

91-8  and personal property of the business upon which the tax was levied

91-9  until the tax is paid. The lien has the same priority as a lien for

91-10  general taxes. The lien must be enforced in the following manner:

91-11     (a) By recording in the office of the county recorder, within 6

91-12  months after the date on which the tax became delinquent or was

91-13  otherwise determined to be due and owing, a notice of the tax lien

91-14  containing the following:

91-15         (1) The amount of tax due and the appropriate year;

91-16         (2) The name of the record owner of the property;

91-17         (3) A description of the property sufficient for identification;

91-18  and

91-19         (4) A verification by the oath of any member of the board of

91-20  county commissioners or the county fair and recreation board; and

91-21     (b) By an action for foreclosure against the property in the same

91-22  manner as an action for foreclosure of any other lien, commenced

91-23  within 2 years after the date of recording of the notice of the tax

91-24  lien, and accompanied by appropriate notice to other lienholders.

91-25     6.  The board of county commissioners may delegate the

91-26  authority to enforce liens from taxes levied for the purposes of NRS

91-27  244A.597 to 244A.655, inclusive, to the county fair and recreation

91-28  board. If the authority is so delegated, the board of county

91-29  commissioners shall revoke or suspend the license of a business

91-30  upon certification by the county fair and recreation board that the

91-31  license tax has become delinquent, and shall not reinstate the license

91-32  until the tax is paid. Except as otherwise provided in NRS 244.3357,

91-33  all information concerning license taxes levied by an ordinance

91-34  authorized by this section or other information concerning the

91-35  business affairs or operation of any licensee obtained as a result of

91-36  the payment of such license taxes or as the result of any audit or

91-37  examination of the books by any authorized employee of a county

91-38  fair and recreation board of the county for any license tax levied for

91-39  the purpose of NRS 244A.597 to 244A.655, inclusive, is

91-40  confidential and must not be disclosed by any member, officer or

91-41  employee of the county fair and recreation board or the county

91-42  imposing the license tax unless the disclosure is authorized by the

91-43  affirmative action of a majority of the members of the appropriate

91-44  county fair and recreation board. Continuing disclosure may be so

92-1  authorized under an agreement with the Department of Taxation for

92-2  the exchange of information concerning taxpayers.

92-3      Secs. 136-140.  (Deleted by amendment.)

92-4      Sec. 141.  NRS 268.095 is hereby amended to read as follows:

92-5      268.095  1.  The city council or other governing body of each

92-6  incorporated city in this state, whether organized under general law

92-7  or special charter, may:

92-8      (a) Except as otherwise provided in NRS 268.0968 and 576.128,

92-9  fix, impose and collect for revenues or for regulation, or both, a

92-10  license tax on all character of lawful trades, callings, industries,

92-11  occupations, professions and businesses conducted within its

92-12  corporate limits.

92-13     (b) Assign the proceeds of any one or more of such license taxes

92-14  to the county within which the city is situated for the purpose or

92-15  purposes of making the proceeds available to the county:

92-16         (1) As a pledge as additional security for the payment of any

92-17  general obligation bonds issued pursuant to NRS 244A.597 to

92-18  244A.655, inclusive;

92-19         (2) For redeeming any general obligation bonds issued

92-20  pursuant to NRS 244A.597 to 244A.655, inclusive;

92-21         (3) For defraying the costs of collecting or otherwise

92-22  administering any such license tax so assigned, of the county fair

92-23  and recreation board and of officers, agents and employees hired

92-24  thereby, and of incidentals incurred thereby;

92-25         (4) For operating and maintaining recreational facilities

92-26  under the jurisdiction of the county fair and recreation board;

92-27         (5) For improving, extending and bettering recreational

92-28  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

92-29         (6) For constructing, purchasing or otherwise acquiring such

92-30  recreational facilities.

92-31     (c) Pledge the proceeds of any tax imposed on the revenues from

92-32  the rental of transient lodging pursuant to this section for the

92-33  payment of any general or special obligations issued by the city for

92-34  a purpose authorized by the laws of this state.

92-35     (d) Use the proceeds of any tax imposed pursuant to this section

92-36  on the revenues from the rental of transient lodging:

92-37         (1) To pay the principal, interest or any other indebtedness

92-38  on any general or special obligations issued by the city pursuant to

92-39  the laws of this state;

92-40         (2) For the expense of operating or maintaining, or both, any

92-41  facilities of the city; and

92-42         (3) For any other purpose for which other money of the city

92-43  may be used.

93-1      2.  The proceeds of any tax imposed pursuant to this section

93-2  that are pledged for the repayment of general obligations may be

93-3  treated as “pledged revenues” for the purposes of NRS 350.020.

93-4      3.  No license to engage in any type of business may be granted

93-5  unless the applicant for the license signs an affidavit affirming that

93-6  the business has complied with the provisions of [chapter 364A of

93-7  NRS.] section 66 of this act. The city licensing agency shall provide

93-8  upon request an application for a business license pursuant to

93-9  [chapter 364A of NRS.] section 66 of this act.

93-10     4.  No license to engage in business as a seller of tangible

93-11  personal property may be granted unless the applicant for the license

93-12  presents written evidence that:

93-13     (a) The Department of Taxation has issued or will issue a permit

93-14  for this activity, and this evidence clearly identifies the business by

93-15  name; or

93-16     (b) Another regulatory agency of the State has issued or will

93-17  issue a license required for this activity.

93-18     5.  Any license tax levied under the provisions of this section

93-19  constitutes a lien upon the real and personal property of the business

93-20  upon which the tax was levied until the tax is paid. The lien has the

93-21  same priority as a lien for general taxes. The lien must be enforced

93-22  in the following manner:

93-23     (a) By recording in the office of the county recorder, within 6

93-24  months following the date on which the tax became delinquent or

93-25  was otherwise determined to be due and owing, a notice of the tax

93-26  lien containing the following:

93-27         (1) The amount of tax due and the appropriate year;

93-28         (2) The name of the record owner of the property;

93-29         (3) A description of the property sufficient for identification;

93-30  and

93-31         (4) A verification by the oath of any member of the board of

93-32  county commissioners or the county fair and recreation board; and

93-33     (b) By an action for foreclosure against such property in the

93-34  same manner as an action for foreclosure of any other lien,

93-35  commenced within 2 years after the date of recording of the notice

93-36  of the tax lien, and accompanied by appropriate notice to other

93-37  lienholders.

93-38     6.  The city council or other governing body of each

93-39  incorporated city may delegate the power and authority to enforce

93-40  such liens to the county fair and recreation board. If the authority is

93-41  so delegated, the governing body shall revoke or suspend the license

93-42  of a business upon certification by the board that the license tax has

93-43  become delinquent, and shall not reinstate the license until the tax is

93-44  paid. Except as otherwise provided in NRS 268.0966, all

93-45  information concerning license taxes levied by an ordinance

94-1  authorized by this section or other information concerning the

94-2  business affairs or operation of any licensee obtained as a result of

94-3  the payment of those license taxes or as the result of any audit or

94-4  examination of the books of the city by any authorized employee of

94-5  a county fair and recreation board for any license tax levied for the

94-6  purpose of NRS 244A.597 to 244A.655, inclusive, is confidential

94-7  and must not be disclosed by any member, official or employee of

94-8  the county fair and recreation board or the city imposing the license

94-9  tax unless the disclosure is authorized by the affirmative action of a

94-10  majority of the members of the appropriate county fair and

94-11  recreation board. Continuing disclosure may be so authorized under

94-12  an agreement with the Department of Taxation for the exchange of

94-13  information concerning taxpayers.

94-14     7.  The powers conferred by this section are in addition and

94-15  supplemental to, and not in substitution for, and the limitations

94-16  imposed by this section do not affect the powers conferred by, any

94-17  other law. No part of this section repeals or affects any other law or

94-18  any part thereof, it being intended that this section provide a

94-19  separate method of accomplishing its objectives, and not an

94-20  exclusive one.

94-21     Secs. 142 and 143.  (Deleted by amendment.)

94-22     Sec. 144.  Chapter 338 of NRS is hereby amended by adding

94-23  thereto a new section to read as follows:

94-24     A public body shall include in each contract for the

94-25  construction, alteration or repair of any public work a clause

94-26  requiring each contractor, subcontractor and other person who

94-27  provides labor, equipment, materials, supplies or services for the

94-28  public work to comply with the requirements of all applicable state

94-29  and local laws, including, without limitation, any applicable

94-30  licensing requirements and requirements for the payment of sales

94-31  and use taxes on equipment, materials and supplies provided for

94-32  the public work.

94-33     Sec. 145.  Chapter 353 of NRS is hereby amended by adding

94-34  thereto a new section to read as follows:

94-35      “Account” means the Disaster Relief Account created by NRS

94-36  353.2735.

94-37     Sec. 146.  NRS 353.1465 is hereby amended to read as

94-38  follows:

94-39      353.1465  1.  Upon approval of the State Board of Finance, a

94-40  state agency may enter into contracts with issuers of credit cards or

94-41  debit cards or operators of systems that provide for the electronic

94-42  transfer of money to provide for the acceptance of credit cards, debit

94-43  cards or electronic transfers of money by the agency:

94-44     (a) For the payment of money owed to the agency for taxes,

94-45  interest, penalties or any other obligation; or

95-1      (b) In payment for goods or services.

95-2      2.  Before a state agency may enter into a contract pursuant to

95-3  subsection 1, the agency must submit the proposed contract to the

95-4  State Treasurer for his review and transmittal to the State Board of

95-5  Finance.

95-6      3.  Except as otherwise provided in subsection 4, if the issuer or

95-7  operator charges the state agency a fee for each use of a credit card

95-8  or debit card or for each electronic transfer of money, the state

95-9  agency may require the cardholder or the person requesting the

95-10  electronic transfer of money to pay a fee[,] which must not exceed

95-11  the amount charged to the state agency by the issuer or operator.

95-12     4.  A state agency that is required to pay a fee charged by the

95-13  issuer or operator for the use of a credit card or debit card or for an

95-14  electronic transfer of money may, pursuant to NRS 353.148, file a

95-15  claim with the Director of the Department of Administration for

95-16  reimbursement of the fees paid to the issuer or operator during the

95-17  immediately preceding quarter.

95-18     5.  The Director of the Department of Administration shall

95-19  adopt regulations providing for the submission of payments to

95-20  state agencies pursuant to contracts authorized by this section.

95-21  The regulations must not conflict with a regulation adopted

95-22  pursuant to NRS 360A.020 or section 60 of this act.

95-23     6.  As used in this section:

95-24     (a) “Cardholder” means the person or organization named on the

95-25  face of a credit card or debit card to whom or for whose benefit the

95-26  credit card or debit card is issued by an issuer.

95-27     (b) “Credit card” means any instrument or device, whether

95-28  known as a credit card or credit plate[,] or by any other name,

95-29  issued with or without a fee by an issuer for the use of the

95-30  cardholder in obtaining money, property, goods, services or

95-31  anything else of value on credit.

95-32     (c) “Debit card” means any instrument or device, whether

95-33  known as a debit card or by any other name, issued with or without

95-34  a fee by an issuer for the use of the cardholder in depositing,

95-35  obtaining or transferring funds.

95-36     (d) “Electronic transfer of money” has the meaning ascribed to it

95-37  in NRS 463.01473.

95-38     (e) “Issuer” means a business organization, financial institution

95-39  or authorized agent of a business organization or financial institution

95-40  that issues a credit card or debit card.

95-41     Sec. 147.  NRS 353.210 is hereby amended to read as follows:

95-42      353.210  1.  Except as otherwise provided in subsection 6, on

95-43  or before September 1 of each even-numbered year, all departments,

95-44  institutions and other agencies of the Executive Department of the

95-45  State Government, and all agencies of the Executive Department of

96-1  the State Government receiving state money, fees or other money

96-2  under the authority of the State, including those operating on money

96-3  designated for specific purposes by the Nevada Constitution or

96-4  otherwise, shall prepare, on blanks furnished them by the Chief, and

96-5  submit to the Chief [estimates] :

96-6      (a) The number of positions within the department, institution

96-7  or agency that have been vacant for at least 12 months, the

96-8  number of months each such position has been vacant and the

96-9  reasons for each such vacancy; and

96-10     (b) Estimates of their expenditure requirements, together with

96-11  all anticipated income from fees and all other sources, for the next 2

96-12  fiscal years compared with the corresponding figures of the last

96-13  completed fiscal year and the estimated figures for the current fiscal

96-14  year.

96-15     2.  The Chief shall direct that one copy of the forms submitted

96-16  pursuant to subsection 1, accompanied by every supporting schedule

96-17  and any other related material, be delivered directly to the Fiscal

96-18  Analysis Division of the Legislative Counsel Bureau on or before

96-19  September 1 of each even-numbered year.

96-20     3.  The Budget Division of the Department of Administration

96-21  shall give advance notice to the Fiscal Analysis Division of the

96-22  Legislative Counsel Bureau of any conference between the Budget

96-23  Division of the Department of Administration and personnel of

96-24  other state agencies regarding budget estimates. A fiscal analyst of

96-25  the Legislative Counsel Bureau or his designated representative may

96-26  attend any such conference.

96-27     4.  The estimates of expenditure requirements submitted

96-28  pursuant to subsection 1 must be classified to set forth the data of

96-29  funds, organizational units, and the character and objects of

96-30  expenditures, and must include a mission statement and

96-31  measurement indicators for each program. The organizational units

96-32  may be subclassified by functions and activities, or in any other

96-33  manner at the discretion of the Chief.

96-34     5.  If any department, institution or other agency of the

96-35  Executive Department of the State Government, whether its money

96-36  is derived from state money or from other money collected under

96-37  the authority of the State, fails or neglects to submit estimates of its

96-38  expenditure requirements as provided in this section, the Chief may,

96-39  from any data at hand in his office or which he may examine or

96-40  obtain elsewhere, make and enter a proposed budget for the

96-41  department, institution or agency in accordance with the data.

96-42     6.  Agencies, bureaus, commissions and officers of the

96-43  Legislative Department, the Public Employees’ Retirement System

96-44  and the Judicial Department of the State Government shall submit to

97-1  the Chief for his information in preparing the proposed executive

97-2  budget the budgets which they propose to submit to the Legislature.

97-3      Sec. 148.  (Deleted by amendment.)

97-4      Sec. 149.  NRS 353.2705 is hereby amended to read as

97-5  follows:

97-6      353.2705  As used in NRS 353.2705 to 353.2771, inclusive,

97-7  and section 145 of this act, unless the context otherwise requires,

97-8  the words and terms defined in NRS 353.271 to 353.2731, inclusive,

97-9  and section 145 of this act have the meanings ascribed to them in

97-10  those sections.

97-11     Sec. 150.  NRS 353.2735 is hereby amended to read as

97-12  follows:

97-13      353.2735  1.  The Disaster Relief [Fund] Account is hereby

97-14  created as a special [revenue fund.] account in the Fund to

97-15  Stabilize the Operation of the State Government. The Interim

97-16  Finance Committee shall administer the [Fund.] Account.

97-17     2.  The Division may accept grants, gifts or donations for

97-18  deposit in the [Fund.] Account. Except as otherwise provided in

97-19  subsection 3, money received from:

97-20     (a) A direct legislative appropriation to the [Fund;] Account;

97-21     (b) A transfer of [one-half of the interest earned on money] not

97-22  more than 10 percent of the aggregate balance in the Fund to

97-23  Stabilize the Operation of the State Government made pursuant to

97-24  NRS 353.288; and

97-25     (c) A grant, gift or donation to the [Fund,] Account,

97-26  must be deposited in the [Fund.] Account. Except as otherwise

97-27  provided in NRS 414.135, the interest and income earned on the

97-28  money in the [Fund] Account must, after deducting any applicable

97-29  charges, be credited to the [Fund.] Account.

97-30     3.  If, at the end of each quarter of a fiscal year, the balance in

97-31  the [Fund] Account exceeds 0.75 percent of the total amount of all

97-32  appropriations from the State General Fund for the operation of all

97-33  departments, institutions and agencies of State Government and

97-34  authorized expenditures from the State General Fund for the

97-35  regulation of gaming for that fiscal year, the State Controller shall

97-36  not, until the balance in the [Fund] Account is 0.75 percent or less

97-37  of that amount, transfer any [interest earned on] money in the Fund

97-38  to Stabilize the Operation of the State Government from the State

97-39  General Fund to the [Fund] Account pursuant to the provisions of

97-40  NRS 353.288.

97-41     4.  Money in the [Fund] Account may be distributed through

97-42  grants and loans to state agencies and local governments as provided

97-43  in NRS 353.2705 to 353.2771, inclusive[.] , and section 145 of this

97-44  act. Except as otherwise provided in NRS 353.276, such grants will

98-1  be disbursed on the basis of reimbursement of costs authorized

98-2  pursuant to NRS 353.274 and 353.2745.

98-3      5.  If the Governor declares a disaster, the State Board of

98-4  Examiners shall estimate:

98-5      (a) The money in the [Fund] Account that is available for grants

98-6  and loans for the disaster pursuant to the provisions of NRS

98-7  353.2705 to 353.2771, inclusive [;] , and section 145 of this act;

98-8  and

98-9      (b) The anticipated amount of those grants and loans for the

98-10  disaster.

98-11  Except as otherwise provided in this subsection, if the anticipated

98-12  amount determined pursuant to paragraph (b) exceeds the available

98-13  money in the [Fund] Account for such grants and loans, all grants

98-14  and loans from the [Fund] Account for the disaster must be reduced

98-15  in the same proportion that the anticipated amount of the grants and

98-16  loans exceeds the money in the [Fund] Account that is available for

98-17  grants and loans for the disaster. If the reduction of a grant or loan

98-18  from the [Fund] Account would result in a reduction in the amount

98-19  of money that may be received by a state agency or local

98-20  government from the Federal Government, the reduction in the grant

98-21  or loan must not be made.

98-22     Sec. 151.  NRS 353.274 is hereby amended to read as follows:

98-23      353.274  Money in the [Fund] Account may be distributed as a

98-24  grant to a state agency because of a disaster for the payment of

98-25  expenses incurred by the state agency for:

98-26     1.  The repair or replacement of public roads, public streets,

98-27  bridges, water control facilities, public buildings, public utilities,

98-28  recreational facilities and parks owned by the State and damaged by

98-29  the disaster;

98-30     2.  Any emergency measures undertaken to save lives, protect

98-31  public health and safety or protect public property, including,

98-32  without limitation, an emergency measure undertaken in response to

98-33  a crisis involving violence on school property, at a school activity or

98-34  on a school bus, in the jurisdiction in which the disaster occurred;

98-35     3.  The removal of debris from publicly or privately owned land

98-36  and waterways undertaken because of the disaster; and

98-37     4.  The administration of a disaster assistance program.

98-38     Sec. 152.  NRS 353.2745 is hereby amended to read as

98-39  follows:

98-40      353.2745  Money in the [Fund] Account may be distributed as

98-41  a grant to a local government because of a disaster for:

98-42     1.  The payment of not more than 50 percent of the expenses

98-43  incurred by the local government for:

98-44     (a) The repair or replacement of public roads, public streets,

98-45  bridges, water control facilities, public buildings, public utilities,

99-1  recreational facilities and parks owned by the local government and

99-2  damaged by the disaster; and

99-3      (b) Any emergency measures undertaken to save lives, protect

99-4  public health and safety or protect public property, including,

99-5  without limitation, an emergency measure undertaken in response to

99-6  a crisis involving violence on school property, at a school activity or

99-7  on a school bus, in the jurisdiction in which the disaster occurred;

99-8  and

99-9      2.  The payment of not more than 50 percent of any grant match

99-10  the local government must provide to obtain a grant from a federal

99-11  disaster assistance agency for an eligible project to repair damage

99-12  caused by the disaster within the jurisdiction of the local

99-13  government.

99-14     Sec. 153.  NRS 353.2751 is hereby amended to read as

99-15  follows:

99-16      353.2751  Money in the [Fund] Account may be distributed as

99-17  a loan to a local government because of a disaster for:

99-18     1.  The payment of expenses incurred by the local government

99-19  for:

99-20     (a) The repair or replacement of public roads, public streets,

99-21  bridges, water control facilities, public buildings, public utilities,

99-22  recreational facilities and parks owned by the local government and

99-23  damaged by the disaster;

99-24     (b) Any overtime worked by an employee of the local

99-25  government because of the disaster or any other extraordinary

99-26  expenses incurred by the local government because of the disaster;

99-27  and

99-28     (c) Any projects to reduce or prevent the possibility of damage

99-29  to persons or property from similar disasters in the future; and

99-30     2.  The payment of not more than 50 percent of any grant match

99-31  the local government must provide to obtain a grant from a federal

99-32  disaster assistance agency for an eligible project to repair damage

99-33  caused by the disaster within the jurisdiction of the local

99-34  government. Before a loan may be distributed to a local government

99-35  pursuant to this subsection:

99-36     (a) The Interim Finance Committee must make a determination

99-37  that the local government is currently unable to meet its financial

99-38  obligations; and

99-39     (b) The local government must execute a loan agreement in

99-40  which the local government agrees to:

99-41         (1) Use the money only for the purpose of paying the grant

99-42  match; and

99-43         (2) Repay the entire amount of the loan, without any interest

99-44  or other charges, to the [Disaster Relief Fund] Account not later

99-45  than 10 years after the date on which the agreement is executed.

100-1     Sec. 154.  NRS 353.2753 is hereby amended to read as

100-2  follows:

100-3      353.2753  1.  A state agency or local government may request

100-4  the Division to conduct a preliminary assessment of the damages

100-5  related to an event for which the state agency or local government

100-6  seeks a grant or loan from the [Fund.] Account.

100-7     2.  Upon receipt of such a request, the Division shall investigate

100-8  the event or cause the event to be investigated to make a preliminary

100-9  assessment of the damages related to the event and shall make or

100-10  cause to be made a written report of the damages related to the

100-11  event.

100-12    3.  As soon as practicable after completion of the investigation

100-13  and preparation of the report of damages, the Division shall:

100-14    (a) Determine whether the event constitutes a disaster for which

100-15  the state agency or local government may seek a grant or loan from

100-16  the [Fund;] Account; and

100-17    (b) Submit the report prepared pursuant to this section and its

100-18  written determination regarding whether the event constitutes a

100-19  disaster to the state agency or local government.

100-20    4.  The Division shall prescribe by regulation the information

100-21  that must be included in a report of damages, including, without

100-22  limitation, a description of the damage caused by the event, an

100-23  estimate of the costs to repair such damage and a specification of

100-24  whether the purpose of the project is for repair or replacement,

100-25  emergency response or mitigation.

100-26    Sec. 155.  NRS 353.2754 is hereby amended to read as

100-27  follows:

100-28      353.2754  A local government may request a grant or loan from

100-29  the [Fund] Account if:

100-30    1.  Pursuant to NRS 414.090, the governing body of the local

100-31  government determines that an event which has occurred constitutes

100-32  a disaster; and

100-33    2.  After the Division conducts a preliminary assessment of the

100-34  damages pursuant to NRS 353.2753, the Division determines that an

100-35  event has occurred that constitutes a disaster.

100-36    Sec. 156.  NRS 353.2755 is hereby amended to read as

100-37  follows:

100-38      353.2755  1.  A state agency or local government may submit

100-39  a request to the State Board of Examiners for a grant or loan from

100-40  the [Fund] Account as provided in NRS 353.2705 to 353.2771,

100-41  inclusive, and section 145 of this act if:

100-42    (a) The agency or local government finds that, because of a

100-43  disaster, it is unable to pay for an expense or grant match specified

100-44  in NRS 353.274, 353.2745 or 353.2751 from money appropriated or

100-45  otherwise available to the agency or local government;

101-1     (b) The request has been approved by the chief administrative

101-2  officer of the state agency or the governing body of the local

101-3  government; and

101-4     (c) If the requester is an incorporated city, the city has requested

101-5  financial assistance from the county and was denied all or a portion

101-6  of the requested assistance.

101-7     2.  A request for a grant or loan submitted pursuant to

101-8  subsection 1 must be made within 60 days after the disaster and

101-9  must include:

101-10    (a) A statement setting forth the amount of money requested by

101-11  the state agency or local government;

101-12    (b) An assessment of the need of the state agency or local

101-13  government for the money requested;

101-14    (c) If the request is submitted by a local government that has

101-15  established a fund pursuant to NRS 354.6115 to mitigate the effects

101-16  of a natural disaster, a statement of the amount of money that is

101-17  available in that fund, if any, for the payment of expenses incurred

101-18  by the local government as a result of a disaster;

101-19    (d) A determination of the type, value and amount of resources

101-20  the state agency or local government may be required to provide as

101-21  a condition for the receipt of a grant or loan from the [Fund;]

101-22  Account;

101-23    (e) A written report of damages prepared by the Division and the

101-24  written determination made by the Division that the event

101-25  constitutes a disaster pursuant to NRS 353.2753; and

101-26    (f) If the requester is an incorporated city, all documents which

101-27  relate to a request for assistance submitted to the board of county

101-28  commissioners of the county in which the city is located.

101-29  Any additional documentation relating to the request that is

101-30  requested by the State Board of Examiners must be submitted within

101-31  6 months after the disaster unless the State Board of Examiners and

101-32  the Interim Finance Committee [grants] grant an extension.

101-33    3.  Upon the receipt of a complete request for a grant or loan

101-34  submitted pursuant to subsection 1, the State Board of Examiners:

101-35    (a) Shall consider the request; and

101-36    (b) May require any additional information that it determines is

101-37  necessary to make a recommendation.

101-38    4.  If the State Board of Examiners finds that a grant or loan is

101-39  appropriate, it shall include in its recommendation to the Interim

101-40  Finance Committee the proposed amount of the grant or loan. If the

101-41  State Board of Examiners recommends a grant, it shall include a

101-42  recommendation regarding whether or not the state agency or local

101-43  government requires an advance to avoid severe financial hardship.

101-44  If the State Board of Examiners recommends a loan for a local

101-45  government, it shall include the information required pursuant to

102-1  subsection 1 of NRS 353.2765. If the State Board of Examiners

102-2  finds that a grant or loan is not appropriate, it shall include in its

102-3  recommendation the reason for its determination.

102-4     5.  The provisions of this section do not prohibit a state agency

102-5  or local government from submitting more than one request for a

102-6  grant or loan from the [Fund.] Account.

102-7     6.  As used in this section, the term “natural disaster” has the

102-8  meaning ascribed to it in NRS 354.6115.

102-9     Sec. 157.  NRS 353.276 is hereby amended to read as follows:

102-10      353.276  1.  The State Board of Examiners shall submit a

102-11  recommendation for each request for a grant or loan made pursuant

102-12  to NRS 353.2755 to the Director of the Legislative Counsel Bureau.

102-13  Upon receipt of the recommendation, the Director shall notify the

102-14  Chairman of the Interim Finance Committee of that

102-15  recommendation. The Chairman shall call a meeting of the

102-16  Committee to consider the recommendation.

102-17    2.  The Interim Finance Committee may reject any

102-18  recommendation of the State Board of Examiners and independently

102-19  evaluate and act upon any request submitted pursuant to

102-20  NRS 353.2755.

102-21    3.  If the Interim Finance Committee finds that a grant or loan

102-22  from the [Fund] Account is appropriate and may be made in

102-23  accordance with the provisions of NRS 353.2705 to 353.2771,

102-24  inclusive, and section 145 of this act, it shall, by resolution:

102-25    (a) Establish the amount and purpose of the grant or loan.

102-26    (b) Except as otherwise provided in this paragraph, provide for

102-27  the transfer of that amount from the [Fund] Account to the

102-28  appropriate state agency or local government. If the request is for a

102-29  grant, the Interim Finance Committee shall authorize disbursement

102-30  of the grant from the [Fund] Account on the basis of reimbursement

102-31  for costs unless it determines that disbursement in that manner

102-32  would cause severe financial hardship to the state agency or local

102-33  government. If the Interim Finance Committee determines that

102-34  disbursement on the basis of reimbursement of costs would cause

102-35  severe financial hardship, the Interim Finance Committee may

102-36  authorize an advance of money to the state agency or local

102-37  government in an amount not to exceed 25 percent of the total

102-38  estimated cost of the projects for which the grant is requested.

102-39    4.  No grant or loan from the [Fund] Account may be made by

102-40  the Interim Finance Committee to increase the salaries of any

102-41  officers or employees of the State or a local government.

102-42    Sec. 158.  NRS 353.2765 is hereby amended to read as

102-43  follows:

102-44      353.2765  1.  In addition to any applicable requirements set

102-45  forth in NRS 353.2751, if the Interim Finance Committee approves

103-1  a loan to a local government pursuant to the provisions of NRS

103-2  353.2705 to 353.2771, inclusive, and section 145 of this act, the

103-3  approval must include a schedule for the repayment of the loan. The

103-4  schedule must specify:

103-5     (a) A period of not more than 10 years for the repayment of the

103-6  loan; and

103-7     (b) The rate of interest, if any, for the loan.

103-8     2.  Except as otherwise provided in subsection 3, if a local

103-9  government receives a loan from the [Fund] Account and, before the

103-10  loan is repaid, the local government receives money from the

103-11  Federal Government for a grant match or any of the expenses set

103-12  forth in subsection 1 of NRS 353.2751 for which the local

103-13  government received the loan, the local government shall deposit

103-14  with the State Treasurer for credit to the [Fund] Account an amount

103-15  of money equal to the money it received from the Federal

103-16  Government for the grant match or the expenses.

103-17    3.  Any money deposited with the State Treasurer for credit to

103-18  the [Fund] Account pursuant to subsection 2 must be used to pay the

103-19  unpaid balance of the loan specified in subsection 2. If any money

103-20  remains after that payment is made, the remaining money must be

103-21  paid to the local government to whom the loan was made.

103-22    Sec. 159.  NRS 353.2771 is hereby amended to read as

103-23  follows:

103-24      353.2771  1.  Except as otherwise provided in this section, no

103-25  grant or loan may be made from the [Fund] Account to a state

103-26  agency or local government unless, as a condition of making the

103-27  grant or loan, the state agency or local government agrees to provide

103-28  an amount of its resources equal to at least 25 percent of the grant or

103-29  loan. The State Board of Examiners shall determine the type, value

103-30  and amount of the resources, including money, labor, materials,

103-31  supplies and equipment, that is required to be provided by the state

103-32  agency or local government.

103-33    2.  If a state agency or local government submits a request for a

103-34  grant or loan pursuant to NRS 353.2755 and:

103-35    (a) It maintains a policy of insurance providing coverage for

103-36  damages, injuries or other losses incurred because of a disaster; or

103-37    (b) If the request is submitted by a local government, it has

103-38  established a district for the control of floods pursuant to NRS

103-39  543.170 to 543.830, inclusive,

103-40  the State Board of Examiners may recommend that the state agency

103-41  or local government provide a portion of its resources in an amount

103-42  that is less than the amount required pursuant to subsection 1.

103-43    3.  The State Board of Examiners may, if it determines that the

103-44  state agency or local government is unable to provide any portion of

103-45  its resources as its contribution for the receipt of a grant or loan,

104-1  recommend that the state agency or local government not be

104-2  required to provide any portion of its resources as a condition for the

104-3  receipt of the grant or loan.

104-4     Sec. 160.  NRS 353.288 is hereby amended to read as follows:

104-5      353.288  1.  The Fund to Stabilize the Operation of the State

104-6  Government is hereby created as a special revenue fund. Except as

104-7  otherwise provided in subsections 2 and 3, [each year after the close

104-8  of the fiscal year and before the issuance of the Controller’s annual

104-9  report the State Controller shall deposit to the credit of the Fund 40

104-10  percent of] if the unrestricted balance of the State General Fund, as

104-11  of the close of the fiscal year, [which remains after subtracting an

104-12  amount] is equal to [10] 5 percent or more of all appropriations

104-13  made from the State Government and for the funding of schools [.] ,

104-14  the Chief of the Budget Division of the Department of

104-15  Administration shall recommend to the State Board of Examiners

104-16  an amount of money that should be transferred from the State

104-17  General Fund to the Fund to Stabilize the Operation of the State

104-18  Government. The State Board of Examiners shall consider the

104-19  recommendation and shall, if it finds that such a transfer should

104-20  be made, recommend an amount to be transferred to the Interim

104-21  Finance Committee. If the Interim Finance Committee, after

104-22  independent determination, finds that such a transfer should and

104-23  may lawfully be made, the Committee shall by resolution establish

104-24  the amount and direct the State Controller to transfer that amount

104-25  from the State General Fund to the Fund to Stabilize the

104-26  Operation of the State Government. The State Controller shall

104-27  thereupon make the transfer.

104-28    2.  The balance in the Fund must not exceed [10] 15 percent of

104-29  the total of all appropriations from the State General Fund for the

104-30  operation of all departments, institutions and agencies of the State

104-31  Government and for the funding of schools and authorized

104-32  expenditures from the State General Fund for the regulation of

104-33  gaming for the fiscal year in which that revenue will be deposited in

104-34  the Fund.

104-35    3.  Except as otherwise provided in this subsection and NRS

104-36  353.2735, beginning with the fiscal year that begins on July 1,

104-37  [1999,] 2003, the State Controller shall, at the end of each quarter of

104-38  a fiscal year, transfer from the State General Fund to the Disaster

104-39  Relief [Fund] Account created pursuant to NRS 353.2735 an

104-40  amount equal to [one-half of the interest earned on money] not more

104-41  than 10 percent of the aggregate balance in the Fund to Stabilize

104-42  the Operation of the State Government during the previous quarter.

104-43  The State Controller shall not transfer more than $500,000 for any

104-44  quarter pursuant to this subsection.

105-1     4.  Money from the Fund to Stabilize the Operation of the State

105-2  Government may be appropriated only:

105-3     (a) If the total actual revenue of the State falls short by 5 percent

105-4  or more of the total anticipated revenue for the biennium in which

105-5  the appropriation is made; or

105-6     (b) If the Legislature and the Governor declare that a fiscal

105-7  emergency exists.

105-8     Secs. 161-165.  (Deleted by amendment.)

105-9     Sec. 165.2.  Chapter 387 of NRS is hereby amended by adding

105-10  thereto a new section to read as follows:

105-11    1.  On or before July 1 of each year, the Department, in

105-12  consultation with the Budget Division of the Department of

105-13  Administration and the Fiscal Analysis Division of the Legislative

105-14  Counsel Bureau, shall develop or revise, as applicable, a formula

105-15  for determining the minimum amount of money that each school

105-16  district is required to expend each fiscal year for textbooks,

105-17  instructional supplies and instructional hardware. The formula

105-18  must be used only to develop expenditure requirements and must

105-19  not be used to alter the distribution of money for basic support to

105-20  school districts.

105-21    2.  Upon approval of the formula pursuant to subsection 1, the

105-22  Department shall provide written notice to each school district

105-23  within the first 30 days of each fiscal year that sets forth the

105-24  required minimum combined amount of money that the school

105-25  district must expend for textbooks, instructional supplies and

105-26  instructional hardware for that fiscal year.

105-27    3.  On or before January 1 of each year, the Department shall

105-28  determine whether each school district has expended, during the

105-29  immediately preceding fiscal year, the required minimum amount

105-30  of money set forth in the notice provided pursuant to subsection 2.

105-31  In making this determination, the Department shall use the report

105-32  submitted by the school district pursuant to NRS 387.303.

105-33    4.  Except as otherwise provided in subsection 5, if the

105-34  Department determines that a school district has not expended the

105-35  required minimum amount of money set forth in the notice

105-36  provided pursuant to subsection 2, a reduction must be made from

105-37  the basic support allocation otherwise payable to that school

105-38  district in an amount that is equal to the difference between the

105-39  actual combined expenditure for textbooks, instructional supplies

105-40  and instructional hardware and the minimum required combined

105-41  expenditure set forth in the notice provided pursuant to subsection

105-42  2. A reduction in the amount of the basic support allocation

105-43  pursuant to this subsection:

106-1     (a) Does not reduce the amount that the school district is

106-2  required to expend on textbooks, instructional supplies and

106-3  instructional hardware in the current fiscal year; and

106-4     (b) Must not exceed the amount of basic support that was

106-5  provided to the school district for the fiscal year in which the

106-6  minimum expenditure amount was not satisfied.

106-7     5.  If the actual enrollment of pupils in a school district is less

106-8  than the enrollment included in the projections used in the school

106-9  district’s biennial budget submitted pursuant to NRS 387.303, the

106-10  required expenditure for textbooks, instructional supplies and

106-11  instructional hardware pursuant to this section must be reduced

106-12  proportionately.

106-13    Sec. 165.4.  NRS 387.205 is hereby amended to read as

106-14  follows:

106-15      387.205  1.  Subject to the limitations set forth in NRS

106-16  387.207 [,] and section 165.2 of this act,money on deposit in the

106-17  county school district fund or in a separate account, if the board of

106-18  trustees of a school district has elected to establish such an account

106-19  pursuant to the provisions of NRS 354.603, must be used for:

106-20    (a) Maintenance and operation of the public schools controlled

106-21  by the county school district.

106-22    (b) Payment of premiums for Nevada industrial insurance.

106-23    (c) Rent of schoolhouses.

106-24    (d) Construction, furnishing or rental of teacherages, when

106-25  approved by the Superintendent of Public Instruction.

106-26    (e) Transportation of pupils, including the purchase of new

106-27  buses.

106-28    (f) Programs of nutrition, if such expenditures do not curtail the

106-29  established school program or make it necessary to shorten the

106-30  school term, and each pupil furnished lunch whose parent or

106-31  guardian is financially able so to do pays at least the actual cost of

106-32  the lunch.

106-33    (g) Membership fees, dues and contributions to an

106-34  interscholastic activities association.

106-35    (h) Repayment of a loan made from the State Permanent School

106-36  Fund pursuant to NRS 387.526.

106-37    2.  Subject to the limitations set forth in NRS 387.207[,] and

106-38  section 165.2 of this act, money on deposit in the county school

106-39  district fund, or in a separate account, if the board of trustees of a

106-40  school district has elected to establish such an account pursuant to

106-41  the provisions of NRS 354.603, when available, may be used for:

106-42    (a) Purchase of sites for school facilities.

106-43    (b) Purchase of buildings for school use.

106-44    (c) Repair and construction of buildings for school use.

107-1     Sec. 165.6.  NRS 387.207 is hereby amended to read as

107-2  follows:

107-3      387.207  1.  Except as otherwise provided in this section, in

107-4  each school year a school district shall spend for [textbooks,] library

107-5  books and [supplies and materials relating to instruction, including,

107-6  without limitation,] software for computers[,] an amount of money,

107-7  expressed as an amount per pupil, that is at least equal to the

107-8  average of the total amount of money that was expended per year by

107-9  the school district for those items in the immediately preceding 3

107-10  years.

107-11    2.  Except as otherwise provided in this section, in each school

107-12  year a school district shall spend for the purchase of equipment

107-13  relating to instruction, including, without limitation, equipment for

107-14  telecommunications and for the purchase of equipment relating to

107-15  the transportation of pupils, an amount of money, expressed as an

107-16  amount per pupil, that is at least equal to the average of the total

107-17  amount of money that was expended per year by the school district

107-18  for those items in the immediately preceding 3 years.

107-19    3.  Except as otherwise provided in this section, in each school

107-20  year a school district shall spend for the maintenance and repair of

107-21  equipment, vehicles, and buildings and facilities an amount of

107-22  money, expressed as an amount per pupil, that is at least equal to the

107-23  average of the total amount of money that was expended per year by

107-24  the school district for those items in the immediately preceding 3

107-25  years, excluding any amount of money derived from the proceeds of

107-26  bonds.

107-27    4.  A school district may satisfy the expenditures required by

107-28  subsections 1, 2 and 3 if the school district spends an aggregate

107-29  amount of money for all the items identified in those subsections

107-30  that is at least equal to the average of the total amount of money

107-31  expended by the school district per year for all those items in the

107-32  immediately preceding 3 years.

107-33    5.  A school district is not required to satisfy the expenditures

107-34  required by this section for a school year in which:

107-35    (a) The total number of pupils who are enrolled in public

107-36  schools within the school district has declined from the immediately

107-37  preceding school year; or

107-38    (b) The total revenue available in the general fund of the school

107-39  district has declined from the immediately preceding school year.

107-40    Sec. 166. NRS 388.750 is hereby amended to read as follows:

107-41      388.750  1.  An educational foundation:

107-42    (a) Shall comply with the provisions of chapter 241 of NRS;

107-43    (b) Except as otherwise provided in subsection 2, shall make its

107-44  records public and open to inspection pursuant to NRS 239.010; and

108-1     (c) Is exempt from the tax on transfer of real property pursuant

108-2  to subsection [14] 11 of NRS 375.090.

108-3     2.  An educational foundation is not required to disclose the

108-4  names of the contributors to the foundation or the amount of their

108-5  contributions. The educational foundation shall, upon request, allow

108-6  a contributor to examine, during regular business hours, any record,

108-7  document or other information of the foundation relating to that

108-8  contributor.

108-9     3.  As used in this section, “educational foundation” means a

108-10  nonprofit corporation, association or institution or a charitable

108-11  organization that is:

108-12    (a) Organized and operated exclusively for the purpose of

108-13  supporting one or more kindergartens, elementary schools, junior

108-14  high or middle schools or high schools, or any combination thereof;

108-15    (b) Formed pursuant to the laws of this state; and

108-16    (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

108-17    Sec. 166.2.  NRS 391.165 is hereby amended to read as

108-18  follows:

108-19      391.165  1.  Except as otherwise provided in subsection 3 [of

108-20  this section] and except as otherwise required as a result of NRS

108-21  286.537, the board of trustees of a school district shall pay the cost

108-22  for a licensed teacher to purchase one-fifth of a year of service

108-23  pursuant to subsection 2 of NRS 286.300 if:

108-24    (a) The teacher is a member of the Public Employees’

108-25  Retirement System and has at least 5 years of service;

108-26    (b) The teacher has been employed as a licensed teacher in this

108-27  state for at least 5 consecutive school years, regardless of whether

108-28  the employment was with one or more school districts in this state;

108-29    (c) Each evaluation of the teacher conducted pursuant to NRS

108-30  391.3125 is at least satisfactory for the years of employment

108-31  required by paragraph (b); and

108-32    (d) In addition to the years of employment required by

108-33  paragraph (b), the teacher has been employed as a licensed teacher

108-34  for [1 school year] 2 school yearsat a school within the school

108-35  district [which, for that school year, carries] during his employment

108-36  at the school:

108-37        (1) Which carried the designation of demonstrating need for

108-38  improvement [pursuant to NRS 385.367.] ; or

108-39        (2) At which at least 65 percent of the pupils who are

108-40  enrolled in the school are children who are at risk.

108-41  The provisions of this paragraph do not require consecutive years

108-42  of employment or employment at the same school within the

108-43  school district.

108-44    2.  Except as otherwise provided in subsection 3, the board of

108-45  trustees of a school district shall pay the cost for a licensed teacher

109-1  to purchase one-fifth of a year of service for each year that a teacher

109-2  [is employed as a teacher at a school within the school district that is

109-3  described in paragraph (d)] satisfies the requirements of

109-4  subsection 1.

109-5     3.  In no event may the years of service purchased by a licensed

109-6  teacher as a result of subsection 2 of NRS 286.300 exceed 5 years.

109-7     4.  The board of trustees of a school district shall not:

109-8     (a) Assign or reassign a licensed teacher to circumvent the

109-9  requirements of this section.

109-10    (b) Include[,] as part of a teacher’s salary[,] the costs of paying

109-11  the teacher to purchase service pursuant to this section.

109-12    5.  As used in this section[, “service”] :

109-13    (a) A child is “at risk” if he is eligible for free or reduced-price

109-14  lunches pursuant to 42 U.S.C. §§ 1751 et seq.

109-15    (b) “Service” has the meaning ascribed to it in NRS 286.078.

109-16    Sec. 166.4.  NRS 391.165 is hereby amended to read as

109-17  follows:

109-18      391.165  1.  Except as otherwise provided in subsection 3 and

109-19  except as otherwise required as a result of NRS 286.537, the board

109-20  of trustees of a school district shall pay the cost for a licensed

109-21  teacher or licensed school psychologistto purchase one-fifth of a

109-22  year of service pursuant to subsection 2 of NRS 286.300 if:

109-23    (a) The teacher or school psychologist is a member of the Public

109-24  Employees’ Retirement System and has at least 5 years of service;

109-25    (b) The teacher or school psychologisthas been employed as a

109-26  licensed teacher or licensed school psychologist in this state for at

109-27  least 5 consecutive school years, regardless of whether the

109-28  employment was with one or more school districts in this state;

109-29    (c) Each evaluation of the teacher or school psychologist

109-30  conducted pursuant to NRS 391.3125 is at least satisfactory for the

109-31  years of employment required by paragraph (b); and

109-32    (d) In addition to the years of employment required by

109-33  paragraph (b) [, the] :

109-34        (1) The teacher has been employed as a licensed teacher for

109-35  2 school years at a school within the school district during his

109-36  employment at the school:

109-37        [(1)] (I) Which carriedthe designation of demonstrating

109-38  need for improvement; or

109-39        [(2)] (II) At which at least 65 percent of the pupils who are

109-40  enrolled in the school are children who are at risk[.] ;

109-41        (2) The teacher holds an endorsement in the field of

109-42  mathematics, science, special education or English as a second

109-43  language and has been employed for at least 1 school year to teach

109-44  in the subject area for which he holds an endorsement; or

110-1         (3) The school psychologist has been employed as a

110-2  licensed school psychologist for at least 1 school year.

110-3  The provisions of this paragraph do not require consecutive years of

110-4  employment or employment at the same school within the school

110-5  district.

110-6     2.  Except as otherwise provided in subsection 3, the board of

110-7  trustees of a school district shall pay the cost for a licensed teacher

110-8  or school psychologistto purchase one-fifth of a year of service for

110-9  each year that a teacher or school psychologist satisfies the

110-10  requirements of subsection 1. If, in 1 school year, a teacher

110-11  satisfies the criteria set forth in both subparagraphs (1) and (2) of

110-12  paragraph (d) of subsection 1, the school district in which the

110-13  teacher is employed is not required to pay for more than one-fifth

110-14  of a year of service pursuant to subsection 2 of NRS 286.300 for

110-15  that school year.

110-16    3.  In no event may the years of service purchased by a licensed

110-17  teacher or school psychologist as a result of subsection 2 of NRS

110-18  286.300 exceed 5 years.

110-19    4.  The board of trustees of a school district shall not:

110-20    (a) Assign or reassign a licensed teacher or school psychologist

110-21  to circumvent the requirements of this section.

110-22    (b) Include[,] as part of a teacher’s or school psychologist’s

110-23  salary[,] the costs of paying the teacher or school psychologistto

110-24  purchase service pursuant to this section.

110-25    5.  As used in this section:

110-26    (a) A child is “at risk” if he is eligible for free or reduced-price

110-27  lunches pursuant to 42 U.S.C. §§ 1751 et seq.

110-28    (b) “Service” has the meaning ascribed to it in NRS 286.078.

110-29    Sec. 167.  NRS 396.405 is hereby amended to read as follows:

110-30      396.405  1.  A university foundation:

110-31    (a) Shall comply with the provisions of chapter 241 of NRS;

110-32    (b) Except as otherwise provided in subsection 2, shall make its

110-33  records public and open to inspection pursuant to NRS 239.010; and

110-34    (c) Is exempt from the tax on transfers of real property pursuant

110-35  to subsection [14] 12 of NRS 379.090; and

110-36    (d) May allow a president or an administrator of the university

110-37  or community college which it supports to serve as a member of its

110-38  governing body.

110-39    2.  A university foundation is not required to disclose the name

110-40  of any contributor or potential contributor to the university

110-41  foundation, the amount of his contribution or any information which

110-42  may reveal or lead to the discovery of his identity. The university

110-43  foundation shall, upon request, allow a contributor to examine,

110-44  during regular business hours, any record, document or other

110-45  information of the foundation relating to that contributor.

111-1     3.  As used in this section, “university foundation” means a

111-2  nonprofit corporation, association or institution or a charitable

111-3  organization that is:

111-4     (a) Organized and operated exclusively for the purpose of

111-5  supporting a university or a community college;

111-6     (b) Formed pursuant to the laws of this state; and

111-7     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

111-8     Sec. 168.  NRS 414.135 is hereby amended to read as follows:

111-9      414.135  1.  There is hereby created the Emergency Assistance

111-10  [Account] Subaccount within the Disaster Relief [Fund] Account

111-11  created pursuant to NRS 353.2735. Beginning with the fiscal year

111-12  that begins on July 1, 1999, the State Controller shall, at the end of

111-13  each fiscal year, transfer the interest earned during the previous

111-14  fiscal year on the money in the Disaster Relief [Fund] Account to

111-15  the [Account] Subaccount in an amount not to exceed $500,000.

111-16    2.  The Division of Emergency Management of the Department

111-17  of Public Safety shall administer the [Account.] Subaccount. The

111-18  Division may adopt regulations authorized by this section before, on

111-19  or after July 1, 1999.

111-20    3.  All expenditures from the [Account] Subaccount must be

111-21  approved in advance by the Division. Except as otherwise provided

111-22  in subsection 4, all money in the [Account] Subaccount must be

111-23  expended solely to:

111-24    (a) Provide supplemental emergency assistance to this state or to

111-25  local governments in this state that are severely and adversely

111-26  affected by a natural, technological or man-made emergency or

111-27  disaster for which available resources of this state or the local

111-28  government are inadequate to provide a satisfactory remedy; and

111-29    (b) Pay any actual expenses incurred by the Division for

111-30  administration during a natural, technological or man-made

111-31  emergency or disaster.

111-32    4.  Beginning with the fiscal year that begins on July 1, 1999, if

111-33  any balance remains in the [Account] Subaccount at the end of a

111-34  fiscal year and the balance has not otherwise been committed for

111-35  expenditure, the Division may, with the approval of the Interim

111-36  Finance Committee, allocate all or any portion of the remaining

111-37  balance, not to exceed $250,000, to this state or to a local

111-38  government to:

111-39    (a) Purchase equipment or supplies required for emergency

111-40  management;

111-41    (b) Provide training to personnel related to emergency

111-42  management; and

111-43    (c) Carry out the provisions of NRS 392.600 to 392.656,

111-44  inclusive.

112-1     5.  Beginning with the fiscal year that begins on July 1, 1999,

112-2  the Division shall, at the end of each quarter of a fiscal year, submit

112-3  to the Interim Finance Committee a report of the expenditures made

112-4  from the [Account] Subaccount for the previous quarter.

112-5     6.  The Division shall adopt such regulations as are necessary to

112-6  administer the [Account.] Subaccount.

112-7     7.  The Division may adopt regulations to provide for

112-8  reimbursement of expenditures made from the [Account.]

112-9  Subaccount. If the Division requires such reimbursement, the

112-10  Attorney General shall take such action as is necessary to recover

112-11  the amount of any unpaid reimbursement plus interest at a rate

112-12  determined pursuant to NRS 17.130, computed from the date on

112-13  which the money was removed from the [Fund,] Account, upon

112-14  request by the Division.

112-15    Sec. 169.  NRS 459.3824 is hereby amended to read as

112-16  follows:

112-17      459.3824  1.  The owner of a regulated facility shall pay to the

112-18  Division an annual fee based on the fiscal year. The annual fee for

112-19  each facility is the sum of a base fee set by the State Environmental

112-20  Commission and any additional fee imposed by the Commission

112-21  pursuant to subsection 2. The annual fee must be prorated and may

112-22  not be refunded.

112-23    2.  The State Environmental Commission may impose an

112-24  additional fee upon the owner of a regulated facility in an amount

112-25  determined by the Commission to be necessary to enable the

112-26  Division to carry out its duties pursuant to NRS 459.380 to

112-27  459.3874, inclusive. The additional fee must be based on a

112-28  graduated schedule adopted by the Commission which takes into

112-29  consideration the quantity of hazardous substances located at each

112-30  facility.

112-31    3.  After the payment of the initial annual fee, the Division shall

112-32  send the owner of a regulated facility a bill in July for the annual fee

112-33  for the fiscal year then beginning which is based on the applicable

112-34  reports for the preceding year.

112-35    4.  The owner of a regulated facility shall submit, with any

112-36  payment required by this section, the business license number

112-37  assigned by the Department of Taxation [, for the imposition and

112-38  collection of taxes pursuant to chapter 364A of NRS, to the business

112-39  for which the payment is made.] upon compliance by the owner

112-40  with section 66 of this act.

112-41    5.  All fees collected pursuant to this section and penalties

112-42  collected pursuant to NRS 459.3833, 459.3834 and 459.3874, and

112-43  any interest earned thereon, must be deposited with the State

112-44  Treasurer for credit to the Fund for Precaution Against Chemical

112-45  Accidents, which is hereby created as a special revenue fund.

113-1     Sec. 170.  NRS 463.0136 is hereby amended to read as

113-2  follows:

113-3      463.0136  “Associated equipment” means:

113-4     1.  Any equipment or mechanical, electromechanical or

113-5  electronic contrivance, component or machine used remotely or

113-6  directly in connection with gaming, any game, race book or sports

113-7  pool that would not otherwise be classified as a gaming device,

113-8  including dice, playing cards, links which connect to progressive

113-9  slot machines, equipment which affects the proper reporting of gross

113-10  revenue, computerized systems of betting at a race book or sports

113-11  pool, computerized systems for monitoring slot machines and

113-12  devices for weighing or counting money; or

113-13    2.  A computerized system for recordation of sales for use in an

113-14  area subject to the [casino entertainment] tax imposed pursuant to

113-15  [NRS 463.401.] section 36 of this act.

113-16    Sec. 171.  NRS 463.270 is hereby amended to read as follows:

113-17      463.270  1.  Subject to the power of the Board to deny, revoke,

113-18  suspend, condition or limit licenses, any state license in force may

113-19  be renewed by the Board for the next succeeding license period

113-20  upon proper application for renewal and payment of state license

113-21  fees and taxes as required by law and the regulations of the Board.

113-22    2.  All state gaming licenses are subject to renewal on the [1st]

113-23  first day of each January and all quarterly state gaming licenses on

113-24  the [1st] first day of each calendar quarter thereafter.

113-25    3.  Application for renewal must be filed with the Board , and

113-26  all state license fees and taxes required by law, including , without

113-27  limitation , NRS 463.370, 463.373 to 463.3855, inclusive,

113-28  [463.401,] 463.660, 464.015 and 464.040, and section 36 of this

113-29  act, must be paid to the Board on or before the dates respectively

113-30  provided by law for each fee or tax.

113-31    4.  Application for renewal of licenses for slot machines only

113-32  must be made by the operators of the locations where such machines

113-33  are situated.

113-34    5.  Any person failing to pay any state license fees or taxes due

113-35  at the times respectively provided shall pay in addition to such

113-36  license fees or taxes a penalty of not less than $50 or 25 percent of

113-37  the amount due, whichever is the greater, but not more than $1,000

113-38  if the fees or taxes are less than 10 days late and in no case in excess

113-39  of $5,000. The penalty must be collected as are other charges,

113-40  license fees and penalties under this chapter.

113-41    6.  Any person who operates, carries on or exposes for play any

113-42  gambling game, gaming device or slot machine or who

113-43  manufactures, sells or distributes any gaming device, equipment,

113-44  material or machine used in gaming[,] after his license becomes

113-45  subject to renewal, and thereafter fails to apply for renewal as

114-1  provided in this section, is guilty of a misdemeanor and, in addition

114-2  to the penalties provided by law, is liable to the State of Nevada for

114-3  all license fees, taxes and penalties which would have been due

114-4  upon application for renewal.

114-5     7.  If any licensee or other person fails to renew his license as

114-6  provided in this section , the Board may order the immediate closure

114-7  of all his gaming activity until the license is renewed by the

114-8  payment of the necessary fees, taxes, interest and any penalties.

114-9  Except for a license for which fees are based on the gross revenue of

114-10  the licensee, failure to renew a license within 30 days after the date

114-11  required by this chapter shall be deemed a surrender of the license.

114-12    8.  The voluntary surrender of a license by a licensee does not

114-13  become effective until accepted in the manner provided in the

114-14  regulations of the Board. The surrender of a license does not relieve

114-15  the former licensee of any penalties, fines, fees, taxes or interest

114-16  due.

114-17    Sec. 172.  NRS 463.370 is hereby amended to read as follows:

114-18      463.370  1.  Except as otherwise provided in NRS 463.373,

114-19  the Commission shall charge and collect from each licensee a

114-20  license fee based upon all the gross revenue of the licensee as

114-21  follows:

114-22    (a) Three and one-half percent of all the gross revenue of the

114-23  licensee which does not exceed $50,000 per calendar month;

114-24    (b) Four and one-half percent of all the gross revenue of the

114-25  licensee which exceeds $50,000 per calendar month and does not

114-26  exceed $134,000 per calendar month; and

114-27    (c) Six and [one-quarter] three-quarters percent of all the gross

114-28  revenue of the licensee which exceeds $134,000 per calendar month.

114-29    2.  Unless the licensee has been operating for less than a full

114-30  calendar month, the Commission shall charge and collect the fee

114-31  prescribed in subsection 1, based upon the gross revenue for the

114-32  preceding calendar month, on or before the 24th day of the

114-33  following month. Except for the fee based on the first full month of

114-34  operation, the fee is an estimated payment of the license fee for the

114-35  third month following the month whose gross revenue is used as its

114-36  basis.

114-37    3.  When a licensee has been operating for less than a full

114-38  calendar month, the Commission shall charge and collect the fee

114-39  prescribed in subsection 1, based on the gross revenue received

114-40  during that month, on or before the 24th day of the following

114-41  calendar month of operation. After the first full calendar month of

114-42  operation, the Commission shall charge and collect the fee based on

114-43  the gross revenue received during that month, on or before the 24th

114-44  day of the following calendar month. The payment of the fee due for

114-45  the first full calendar month of operation must be accompanied by

115-1  the payment of a fee equal to three times the fee for the first full

115-2  calendar month. This additional amount is an estimated payment of

115-3  the license fees for the next 3 calendar months. Thereafter, each

115-4  license fee must be paid in the manner described in subsection 2.

115-5  Any deposit held by the Commission on July 1, 1969, must be

115-6  treated as an advance estimated payment.

115-7     4.  All revenue received from any game or gaming device

115-8  which is operated on the premises of a licensee, regardless of

115-9  whether any portion of the revenue is shared with any other person,

115-10  must be attributed to the licensee for the purposes of this section and

115-11  counted as part of the gross revenue of the licensee. Any other

115-12  person, including, without limitation, an operator of an inter-casino

115-13  linked system, who is authorized to receive a share of the revenue

115-14  from any game, gaming device or inter-casino linked system that is

115-15  operated on the premises of a licensee is liable to the licensee for

115-16  that person’s proportionate share of the license fees paid by the

115-17  licensee pursuant to this section and shall remit or credit the full

115-18  proportionate share to the licensee on or before the 24th day of each

115-19  calendar month. The proportionate share of an operator of an inter-

115-20  casino linked system must be based on all compensation and other

115-21  consideration received by the operator of the inter-casino linked

115-22  system, including, without limitation, amounts that accrue to the

115-23  meter of the primary progressive jackpot of the inter-casino linked

115-24  system and amounts that fund the reserves of such a jackpot, subject

115-25  to all appropriate adjustments for deductions, credits, offsets and

115-26  exclusions that the licensee is entitled to take or receive pursuant to

115-27  the provisions of this chapter. A licensee is not liable to any other

115-28  person authorized to receive a share of the licensee’s revenue from

115-29  any game, gaming device or inter-casino linked system that is

115-30  operated on the premises of the licensee for that person’s

115-31  proportionate share of the license fees to be remitted or credited to

115-32  the licensee by that person pursuant to this section.

115-33    5.  An operator of an inter-casino linked system shall not enter

115-34  into any agreement or arrangement with a licensee that provides for

115-35  the operator of the inter-casino linked system to be liable to the

115-36  licensee for less than its full proportionate share of the license fees

115-37  paid by the licensee pursuant to this section, whether accomplished

115-38  through a rebate, refund, charge-back or otherwise.

115-39    6.  Any person required to pay a fee pursuant to this section

115-40  shall file with the Commission, on or before the 24th day of each

115-41  calendar month, a report showing the amount of all gross revenue

115-42  received during the preceding calendar month. Each report must be

115-43  accompanied by:

115-44    (a) The fee due based on the revenue of the month covered by

115-45  the report; and

116-1     (b) An adjustment for the difference between the estimated fee

116-2  previously paid for the month covered by the report, if any, and the

116-3  fee due for the actual gross revenue earned in that month. If

116-4  the adjustment is less than zero, a credit must be applied to the

116-5  estimated fee due with that report.

116-6     7.  If the amount of license fees required to be reported and paid

116-7  pursuant to this section is later determined to be greater or less than

116-8  the amount actually reported and paid, the Commission shall:

116-9     (a) Charge and collect the additional license fees determined to

116-10  be due, with interest thereon until paid; or

116-11    (b) Refund any overpayment to the person entitled thereto

116-12  pursuant to this chapter, with interest thereon.

116-13  Interest pursuant to paragraph (a) must be computed at the rate

116-14  prescribed in NRS 17.130 from the first day of the first month

116-15  following the due date of the additional license fees until paid.

116-16  Interest pursuant to paragraph (b) must be computed at one-half the

116-17  rate prescribed in NRS 17.130 from the first day of the first month

116-18  following the date of overpayment until paid.

116-19    8.  Failure to pay the fees provided for in this section shall be

116-20  deemed a surrender of the license at the expiration of the period for

116-21  which the estimated payment of fees has been made, as established

116-22  in subsection 2.

116-23    9.  Except as otherwise provided in NRS 463.386, the amount

116-24  of the fee prescribed in subsection 1 must not be prorated.

116-25    10.  Except as otherwise provided in NRS 463.386, if a licensee

116-26  ceases operation, the Commission shall:

116-27    (a) Charge and collect the additional license fees determined to

116-28  be due with interest computed pursuant to paragraph (a) of

116-29  subsection 7; or

116-30    (b) Refund any overpayment to the licensee with interest

116-31  computed pursuant to paragraph (b) of subsection 7,

116-32  based upon the gross revenue of the licensee during the last 3

116-33  months immediately preceding the cessation of operation, or

116-34  portions of those last 3 months.

116-35    11.  If in any month[,] the amount of gross revenue is less than

116-36  zero, the licensee may offset the loss against gross revenue in

116-37  succeeding months until the loss has been fully offset.

116-38    12.  If in any month[,] the amount of the license fee due is less

116-39  than zero, the licensee is entitled to receive a credit against any

116-40  license fees due in succeeding months until the credit has been fully

116-41  offset.

116-42    Sec. 173.  NRS 463.373 is hereby amended to read as follows:

116-43      463.373  1.  Before issuing a state gaming license to an

116-44  applicant for a restricted operation, the Commission shall charge

116-45  and collect from him for each slot machine for each quarter year:

117-1     (a) A license fee of [$61] $81 for each slot machine if he will

117-2  have at least one but not more than five slot machines.

117-3     (b) A license fee of [$305 plus $106] $405 plus $141 for each

117-4  slot machine in excess of five if he will have at least six but not

117-5  more than 15 slot machines.

117-6     2.  The Commission shall charge and collect the fee prescribed

117-7  in subsection 1:

117-8     (a) On or before the last day of the last month in a calendar

117-9  quarter, for the ensuing calendar quarter, from a licensee whose

117-10  operation is continuing.

117-11    (b) In advance from a licensee who begins operation or puts

117-12  additional slot machines into play during a calendar quarter.

117-13    3.  Except as otherwise provided in NRS 463.386, no proration

117-14  of the fee prescribed in subsection 1 may be allowed for any reason.

117-15    4.  The operator of the location where slot machines are situated

117-16  shall pay the fee prescribed in subsection 1 upon the total number of

117-17  slot machines situated in that location, whether or not the machines

117-18  are owned by one or more licensee-owners.

117-19    Sec. 174.  NRS 463.401 is hereby amended to read as follows:

117-20      463.401  1.  In addition to any other license fees and taxes

117-21  imposed by this chapter, a casino entertainment tax equivalent to 10

117-22  percent of all amounts paid for admission, food, refreshments and

117-23  merchandise is hereby levied, except as otherwise provided in

117-24  subsection 2, upon each licensed gaming establishment in this state

117-25  where [music and dancing privileges or any other] live

117-26  entertainment is provided to the patrons [in a cabaret, nightclub,

117-27  cocktail lounge or casino showroom in connection with the serving

117-28  or selling of food or refreshments or the selling of any

117-29  merchandise.] of the licensed gaming establishment. Amounts paid

117-30  for gratuities directly or indirectly remitted to employees of the

117-31  licensee or for service charges, including those imposed in

117-32  connection with use of credit cards or debit cards, that are collected

117-33  and retained by persons other than the licensee are not taxable

117-34  pursuant to this section.

117-35    2.  A licensed gaming establishment is not subject to tax

117-36  pursuant to this section if [:

117-37    (a) The] the establishment is licensed for less than 51 slot

117-38  machines, less than six games, or any combination of slot machines

117-39  and games within those respective limits . [;

117-40    (b) The entertainment is presented in a facility that would not

117-41  have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as that

117-42  provision existed in 1965;

117-43    (c) The entertainment is presented in a facility that would have

117-44  been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

117-45  (4) or (5) as those provisions existed in 1965; or

118-1     (d) In other cases, if:

118-2         (1) No distilled spirits, wine or beer is served or permitted to

118-3  be consumed;

118-4         (2) Only light refreshments are served;

118-5         (3) Where space is provided for dancing, no charge is made

118-6  for dancing; and

118-7         (4) Where music is provided or permitted, the music is

118-8  provided without any charge to the owner, lessee or operator of the

118-9  establishment or to any concessionaire.]

118-10    3. The tax imposed by this section does not apply to

118-11  [merchandise] :

118-12    (a) Live entertainment that this state is prohibited from taxing

118-13  under the Constitution, laws or treaties of the United States or the

118-14  Nevada Constitution.

118-15    (b) Merchandise sold outside the facility in which the live

118-16  entertainment is presented, unless the purchase of the merchandise

118-17  entitles the purchaser to admission to the entertainment.

118-18    (c) Any live entertainment that is provided by or entirely for

118-19  the benefit of a nonprofit organization that is recognized as

118-20  exempt from taxation pursuant to 26 U.S.C. § 501(c).

118-21    (d) Live entertainment that is provided at a trade show.

118-22    (e) Music performed by musicians who move constantly

118-23  through the audience if no other form of live entertainment is

118-24  afforded to the patrons.

118-25    4.  The tax imposed by this section must be paid by the licensee

118-26  of the establishment.

118-27    5.  As used in this section, “live entertainment” means any

118-28  activity provided for pleasure, enjoyment, recreation, relaxation,

118-29  diversion or other similar purpose by a person or persons who are

118-30  physically present when providing that activity to a patron or

118-31  group of patrons who are physically present.

118-32    Sec. 175.  NRS 463.4055 is hereby amended to read as

118-33  follows:

118-34      463.4055  Any ticket for admission to [a cabaret, nightclub,

118-35  cocktail lounge or casino showroom] an activity subject to the tax

118-36  imposed by NRS 463.401 must state whether the casino

118-37  entertainment tax is included in the price of the ticket. If the ticket

118-38  does not include such a statement, the licensed gaming

118-39  establishment shall pay the casino entertainment tax on the face

118-40  amount of the ticket.

118-41    Sec. 176.  NRS 463.408 is hereby amended to read as follows:

118-42      463.408  1.  As used in this section, “holidays or special

118-43  events” refers to periods during which the influx of tourist activity

118-44  in this state or any area thereof may require additional or alternative

118-45  industry accommodation as determined by the Board.

119-1     2.  Any licensee holding a valid license under this chapter may

119-2  apply to the Board, on application forms prescribed by the Board,

119-3  for a holiday or special event permit to:

119-4     (a) Increase the licensee’s game operations during holidays or

119-5  special events; or

119-6     (b) Provide persons who are attending a special event with

119-7  gaming in an area of the licensee’s establishment to which access by

119-8  the general public may be restricted.

119-9     3.  The application must be filed with the Board at least 15 days

119-10  before the date of the holiday or special event.

119-11    4.  If the Board approves the application, it shall issue to the

119-12  licensee a permit to operate presently existing games or any

119-13  additional games in designated areas of the licensee’s establishment.

119-14  The number of additional games must not exceed 50 percent of the

119-15  number of games operated by the licensee at the time the application

119-16  is filed. The permit must state the period for which it is issued and

119-17  the number, if any, of additional games allowed. For purposes of

119-18  computation, any fractional game must be counted as one full game.

119-19  The licensee shall present any such permit on the demand of any

119-20  inspecting agent of the Board or Board.

119-21    5.  Before issuing any permit, the Board shall charge and collect

119-22  from the licensee a fee of $14 per game per day for each day the

119-23  permit is effective. The fees are in lieu of the fees required under

119-24  NRS 463.380, 463.383 and 463.390.

119-25    6.  The additional games allowed under a permit must not be

119-26  counted in computing the [casino entertainment tax under NRS

119-27  463.401.] tax imposed by section 36 of this act.

119-28    7.  If any such additional games are not removed at the time the

119-29  permit expires, the licensee is immediately subject to the fees

119-30  provided for in this chapter.

119-31    Sec. 177.  NRS 463.770 is hereby amended to read as follows:

119-32      463.770  1.  All gross revenue from operating interactive

119-33  gaming received by an establishment licensed to operate interactive

119-34  gaming, regardless of whether any portion of the revenue is shared

119-35  with another person, must be attributed to the licensee and counted

119-36  as part of the gross revenue of the licensee for the purpose of

119-37  computing the license fee required by NRS 463.370.

119-38    2.  A manufacturer of interactive gaming systems who is

119-39  authorized by an agreement to receive a share of the revenue from

119-40  an interactive gaming system from an establishment licensed to

119-41  operate interactive gaming is liable to the establishment for a

119-42  portion of the license fee paid pursuant to subsection 1. The portion

119-43  for which the manufacturer of interactive gaming systems is liable is

119-44  [6.25] 6.75 percent of the amount of revenue to which the

120-1  manufacturer of interactive gaming systems is entitled pursuant to

120-2  the agreement.

120-3     3.  For the purposes of subsection 2, the amount of revenue to

120-4  which the manufacturer of interactive gaming systems is entitled

120-5  pursuant to an agreement to share the revenue from an interactive

120-6  gaming system:

120-7     (a) Includes all revenue of the manufacturer of interactive

120-8  gaming systems that is his share of the revenue from the interactive

120-9  gaming system pursuant to the agreement; and

120-10    (b) Does not include revenue that is the fixed purchase price for

120-11  the sale of a component of the interactive gaming system.

120-12    Sec. 178.  (Deleted by amendment.)

120-13    Sec. 179.  NRS 612.265 is hereby amended to read as follows:

120-14      612.265  1.  Except as otherwise provided in this section,

120-15  information obtained from any employing unit or person pursuant to

120-16  the administration of this chapter and any determination as to the

120-17  benefit rights of any person is confidential and may not be disclosed

120-18  or be open to public inspection in any manner which would reveal

120-19  the person’s or employing unit’s identity.

120-20    2.  Any claimant or his legal representative is entitled to

120-21  information from the records of the Division, to the extent necessary

120-22  for the proper presentation of his claim in any proceeding pursuant

120-23  to this chapter. A claimant or an employing unit is not entitled to

120-24  information from the records of the Division for any other purpose.

120-25    3.  Subject to such restrictions as the Administrator may by

120-26  regulation prescribe, the information obtained by the Division may

120-27  be made available to:

120-28    (a) Any agency of this or any other state or any federal agency

120-29  charged with the administration or enforcement of laws relating to

120-30  unemployment compensation, public assistance, workers’

120-31  compensation or labor and industrial relations, or the maintenance

120-32  of a system of public employment offices;

120-33    (b) Any state or local agency for the enforcement of child

120-34  support;

120-35    (c) The Internal Revenue Service of the Department of the

120-36  Treasury;

120-37    (d) The Department of Taxation; and

120-38    (e) The State Contractors’ Board in the performance of its duties

120-39  to enforce the provisions of chapter 624 of NRS.

120-40  Information obtained in connection with the administration of the

120-41  Employment Service may be made available to persons or agencies

120-42  for purposes appropriate to the operation of a public employment

120-43  service or a public assistance program.

120-44    4.  Upon written request made by a public officer of a local

120-45  government, the Administrator shall furnish from the records of the

121-1  Division the name, address and place of employment of any person

121-2  listed in the records of employment of the Division. The request

121-3  must set forth the social security number of the person about whom

121-4  the request is made and contain a statement signed by proper

121-5  authority of the local government certifying that the request is made

121-6  to allow the proper authority to enforce a law to recover a debt or

121-7  obligation owed to the local government. The information obtained

121-8  by the local government is confidential and may not be used or

121-9  disclosed for any purpose other than the collection of a debt or

121-10  obligation owed to that local government. The Administrator may

121-11  charge a reasonable fee for the cost of providing the requested

121-12  information.

121-13    5.  The Administrator may publish or otherwise provide

121-14  information on the names of employers, their addresses, their type

121-15  or class of business or industry, and the approximate number of

121-16  employees employed by each such employer, if the information

121-17  released will assist unemployed persons to obtain employment or

121-18  will be generally useful in developing and diversifying the economic

121-19  interests of this state. Upon request by a state agency which is able

121-20  to demonstrate that its intended use of the information will benefit

121-21  the residents of this state, the Administrator may, in addition to the

121-22  information listed in this subsection, disclose the number of

121-23  employees employed by each employer and the total wages paid by

121-24  each employer. The Administrator may charge a fee to cover the

121-25  actual costs of any administrative expenses relating to the disclosure

121-26  of this information to a state agency. The Administrator may require

121-27  the state agency to certify in writing that the agency will take all

121-28  actions necessary to maintain the confidentiality of the information

121-29  and prevent its unauthorized disclosure.

121-30    6.  Upon request therefor the Administrator shall furnish to any

121-31  agency of the United States charged with the administration of

121-32  public works or assistance through public employment, and may

121-33  furnish to any state agency similarly charged, the name, address,

121-34  ordinary occupation and employment status of each recipient of

121-35  benefits and the recipient’s rights to further benefits pursuant to this

121-36  chapter.

121-37    7.  To further a current criminal investigation, the chief

121-38  executive officer of any law enforcement agency of this state may

121-39  submit a written request to the Administrator that he furnish, from

121-40  the records of the Division, the name, address and place of

121-41  employment of any person listed in the records of employment of

121-42  the Division. The request must set forth the social security number

121-43  of the person about whom the request is made and contain a

121-44  statement signed by the chief executive officer certifying that the

121-45  request is made to further a criminal investigation currently being

122-1  conducted by the agency. Upon receipt of such a request, the

122-2  Administrator shall furnish the information requested. He may

122-3  charge a fee to cover the actual costs of any related administrative

122-4  expenses.

122-5     8.  In addition to the provisions of subsection 5, the

122-6  Administrator shall provide lists containing the names and addresses

122-7  of employers, [the number of employees employed by each

122-8  employer] and information regarding the [total] wages paid by each

122-9  employer to the Department of Taxation, upon request, for use in

122-10  verifying returns for the [business tax.] tax imposed pursuant to

122-11  sections 2 to 24, inclusive, of this act. The Administrator may

122-12  charge a fee to cover the actual costs of any related administrative

122-13  expenses.

122-14    9.  A private carrier that provides industrial insurance in this

122-15  state shall submit to the Administrator a list containing the name of

122-16  each person who received benefits pursuant to chapters 616A to

122-17  616D, inclusive, or 617 of NRS during the preceding month and

122-18  request that he compare the information so provided with the

122-19  records of the Division regarding persons claiming benefits pursuant

122-20  to chapter 612 of NRS for the same period. The information

122-21  submitted by the private carrier must be in a form determined by the

122-22  Administrator and must contain the social security number of each

122-23  such person. Upon receipt of the request, the Administrator shall

122-24  make such a comparison and, if it appears from the information

122-25  submitted that a person is simultaneously claiming benefits under

122-26  chapter 612 of NRS and under chapters 616A to 616D, inclusive, or

122-27  617 of NRS, the Administrator shall notify the Attorney General or

122-28  any other appropriate law enforcement agency. The Administrator

122-29  shall charge a fee to cover the actual costs of any related

122-30  administrative expenses.

122-31    10.  The Administrator may request the Comptroller of the

122-32  Currency of the United States to cause an examination of the

122-33  correctness of any return or report of any national banking

122-34  association rendered pursuant to the provisions of this chapter, and

122-35  may in connection with the request transmit any such report or

122-36  return to the Comptroller of the Currency of the United States as

122-37  provided in Section 3305(c) of the Internal Revenue Code of 1954.

122-38    11.  If any employee or member of the Board of Review, the

122-39  Administrator or any employee of the Administrator, in violation of

122-40  the provisions of this section, discloses information obtained from

122-41  any employing unit or person in the administration of this chapter,

122-42  or if any person who has obtained a list of applicants for work, or of

122-43  claimants or recipients of benefits pursuant to this chapter uses or

122-44  permits the use of the list for any political purpose, he is guilty of a

122-45  gross misdemeanor.

123-1     12.  All letters, reports or communications of any kind, oral or

123-2  written, from the employer or employee to each other or to the

123-3  Division or any of its agents, representatives or employees are

123-4  privileged and must not be the subject matter or basis for any

123-5  lawsuit if the letter, report or communication is written, sent,

123-6  delivered or prepared pursuant to the requirements of this chapter.

123-7     Sec. 180.  (Deleted by amendment.)

123-8     Sec. 181.  NRS 616B.012 is hereby amended to read as

123-9  follows:

123-10      616B.012  1.  Except as otherwise provided in this section and

123-11  in NRS 616B.015, 616B.021 and 616C.205, information obtained

123-12  from any insurer, employer or employee is confidential and may not

123-13  be disclosed or be open to public inspection in any manner which

123-14  would reveal the person’s identity.

123-15    2.  Any claimant or his legal representative is entitled to

123-16  information from the records of the insurer, to the extent necessary

123-17  for the proper presentation of a claim in any proceeding under

123-18  chapters 616A to 616D, inclusive, or chapter 617 of NRS.

123-19    3.  The Division and Administrator are entitled to information

123-20  from the records of the insurer which is necessary for the

123-21  performance of their duties. The Administrator may, by regulation,

123-22  prescribe the manner in which otherwise confidential information

123-23  may be made available to:

123-24    (a) Any agency of this or any other state charged with the

123-25  administration or enforcement of laws relating to industrial

123-26  insurance, unemployment compensation, public assistance or labor

123-27  law and industrial relations;

123-28    (b) Any state or local agency for the enforcement of child

123-29  support;

123-30    (c) The Internal Revenue Service of the Department of the

123-31  Treasury;

123-32    (d) The Department of Taxation; and

123-33    (e) The State Contractors’ Board in the performance of its duties

123-34  to enforce the provisions of chapter 624 of NRS.

123-35  Information obtained in connection with the administration of a

123-36  program of industrial insurance may be made available to persons or

123-37  agencies for purposes appropriate to the operation of a program of

123-38  industrial insurance.

123-39    4.  Upon written request made by a public officer of a local

123-40  government, an insurer shall furnish from its records the name,

123-41  address and place of employment of any person listed in its records.

123-42  The request must set forth the social security number of the person

123-43  about whom the request is made and contain a statement signed by

123-44  proper authority of the local government certifying that the request

123-45  is made to allow the proper authority to enforce a law to recover a

124-1  debt or obligation owed to the local government. The information

124-2  obtained by the local government is confidential and may not be

124-3  used or disclosed for any purpose other than the collection of a debt

124-4  or obligation owed to that local government. The insurer may charge

124-5  a reasonable fee for the cost of providing the requested information.

124-6     5.  To further a current criminal investigation, the chief

124-7  executive officer of any law enforcement agency of this state may

124-8  submit to the administrator a written request for the name, address

124-9  and place of employment of any person listed in the records of an

124-10  insurer. The request must set forth the social security number of the

124-11  person about whom the request is made and contain a statement

124-12  signed by the chief executive officer certifying that the request is

124-13  made to further a criminal investigation currently being conducted

124-14  by the agency. Upon receipt of a request, the Administrator shall

124-15  instruct the insurer to furnish the information requested. Upon

124-16  receipt of such an instruction, the insurer shall furnish the

124-17  information requested. The insurer may charge a reasonable fee to

124-18  cover any related administrative expenses.

124-19    6.  Upon request by the Department of Taxation, the

124-20  Administrator shall provide:

124-21    (a) Lists containing the names and addresses of employers; and

124-22    (b) Other information concerning employers collected and

124-23  maintained by the Administrator or the Division to carry out the

124-24  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

124-25  NRS,

124-26  to the Department for its use in verifying returns for the [business

124-27  tax.] tax imposed pursuant to sections 2 to 24, inclusive, of this act.

124-28  The Administrator may charge a reasonable fee to cover any related

124-29  administrative expenses.

124-30    7.  Any person who, in violation of this section, discloses

124-31  information obtained from files of claimants or policyholders or

124-32  obtains a list of claimants or policyholders under chapters 616A to

124-33  616D, inclusive, or chapter 617 of NRS and uses or permits the use

124-34  of the list for any political purposes, is guilty of a gross

124-35  misdemeanor.

124-36    8.  All letters, reports or communications of any kind, oral or

124-37  written, from the insurer, or any of its agents, representatives or

124-38  employees are privileged and must not be the subject matter or basis

124-39  for any lawsuit if the letter, report or communication is written, sent,

124-40  delivered or prepared pursuant to the requirements of chapters 616A

124-41  to 616D, inclusive, or chapter 617 of NRS.

124-42    Sec. 182. NRS 616B.679 is hereby amended to read as

124-43  follows:

124-44      616B.679  1.  Each application must include:

125-1     (a) The applicant’s name and title of his position with the

125-2  employee leasing company.

125-3     (b) The applicant’s age, place of birth and social security

125-4  number.

125-5     (c) The applicant’s address.

125-6     (d) The business address of the employee leasing company.

125-7     (e) The business address of the resident agent of the employee

125-8  leasing company, if the applicant is not the resident agent.

125-9     (f) If the applicant is a:

125-10        (1) Partnership, the name of the partnership and the name,

125-11  address, age, social security number and title of each partner.

125-12        (2) Corporation, the name of the corporation and the name,

125-13  address, age, social security number and title of each officer of the

125-14  corporation.

125-15    (g) Proof of:

125-16        (1) [The payment of any taxes required by chapter 364A of

125-17  NRS.] Compliance with the provisions of section 66 of this act.

125-18        (2) The payment of any premiums for industrial insurance

125-19  required by chapters 616A to 617, inclusive, of NRS.

125-20        (3) The payment of contributions or payments in lieu of

125-21  contributions required by chapter 612 of NRS.

125-22        (4) Insurance coverage for any benefit plan from an insurer

125-23  authorized pursuant to title 57 of NRS that is offered by the

125-24  employee leasing company to its employees.

125-25    (h) Any other information the Administrator requires.

125-26    2.  Each application must be notarized and signed under penalty

125-27  of perjury:

125-28    (a) If the applicant is a sole proprietorship, by the sole

125-29  proprietor.

125-30    (b) If the applicant is a partnership, by each partner.

125-31    (c) If the applicant is a corporation, by each officer of the

125-32  corporation.

125-33    3.  An applicant shall submit to the Administrator any change in

125-34  the information required by this section within 30 days after the

125-35  change occurs. The Administrator may revoke the certificate of

125-36  registration of an employee leasing company which fails to comply

125-37  with the provisions of NRS 616B.670 to 616B.697, inclusive.

125-38    4.  If an insurer cancels an employee leasing company’s policy,

125-39  the insurer shall immediately notify the Administrator in writing.

125-40  The notice must comply with the provisions of NRS 687B.310 to

125-41  687B.355, inclusive, and must be served personally on or sent by

125-42  first-class mail or electronic transmission to the Administrator.

 

 

126-1     Sec. 183. NRS 616B.691 is hereby amended to read as

126-2  follows:

126-3      616B.691  1.  For the purposes of chapters [364A,] 612 and

126-4  616A to 617, inclusive, of NRS, and sections 2 to 24, inclusive, of

126-5  this act, an employee leasing company which complies with the

126-6  provisions of NRS 616B.670 to 616B.697, inclusive, shall be

126-7  deemed to be the employer of the employees it leases to a client

126-8  company.

126-9     2.  An employee leasing company shall be deemed to be the

126-10  employer of its leased employees for the purposes of sponsoring and

126-11  maintaining any benefit plans.

126-12    3.  An employee leasing company shall not offer its employees

126-13  any self-funded insurance program. An employee leasing company

126-14  shall not act as a self-insured employer or be a member of an

126-15  association of self-insured public or private employers pursuant to

126-16  chapters 616A to 616D, inclusive, or chapter 617 of NRS or

126-17  pursuant to title 57 of NRS.

126-18    4.  If an employee leasing company fails to:

126-19    (a) Pay any contributions, premiums, forfeits or interest due; or

126-20    (b) Submit any reports or other information required,

126-21  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

126-22  NRS, the client company is jointly and severally liable for the

126-23  contributions, premiums, forfeits or interest attributable to the wages

126-24  of the employees leased to it by the employee leasing company.

126-25    Secs. 184-185.  (Deleted by amendment.)

126-26    Sec. 185.30.  NRS 645B.060 is hereby amended to read as

126-27  follows:

126-28      645B.060  1.  Subject to the administrative control of the

126-29  Director of the Department of Business and Industry, the

126-30  Commissioner shall exercise general supervision and control over

126-31  mortgage brokers doing business in this state.

126-32    2.  In addition to the other duties imposed upon him by law, the

126-33  Commissioner shall:

126-34    (a) Adopt any regulations that are necessary to carry out the

126-35  provisions of this chapter, except as to loan brokerage fees.

126-36    (b) Conduct such investigations as may be necessary to

126-37  determine whether any person has violated any provision of this

126-38  chapter, a regulation adopted pursuant to this chapter or an order of

126-39  the Commissioner.

126-40    (c) Conduct an annual examination of each mortgage broker

126-41  doing business in this state. The annual examination must include,

126-42  without limitation, a formal exit review with the mortgage broker.

126-43  The Commissioner shall adopt regulations prescribing:

126-44        (1) Standards for determining the rating of each mortgage

126-45  broker based upon the results of the annual examination; and

127-1         (2) Procedures for resolving any objections made by the

127-2  mortgage broker to the results of the annual examination. The

127-3  results of the annual examination may not be opened to public

127-4  inspection pursuant to NRS 645B.090 until any objections made by

127-5  the mortgage broker have been decided by the Commissioner.

127-6     (d) Conduct such other examinations, periodic or special audits,

127-7  investigations and hearings as may be necessary and proper for the

127-8  efficient administration of the laws of this state regarding mortgage

127-9  brokers and mortgage agents. The Commissioner shall adopt

127-10  regulations specifying the general guidelines that will be followed

127-11  when a periodic or special audit of a mortgage broker is conducted

127-12  pursuant to this chapter.

127-13    (e) Classify as confidential certain records and information

127-14  obtained by the Division when those matters are obtained from a

127-15  governmental agency upon the express condition that they remain

127-16  confidential. This paragraph does not limit examination by [the] :

127-17        (1) The Legislative Auditor[.] ; or

127-18        (2) The Department of Taxation if necessary to carry out

127-19  the provisions of sections 24.12 to 24.74, inclusive, of this act.

127-20    (f) Conduct such examinations and investigations as are

127-21  necessary to ensure that mortgage brokers meet the requirements of

127-22  this chapter for obtaining a license, both at the time of the

127-23  application for a license and thereafter on a continuing basis.

127-24    3.  For each special audit, investigation or examination, a

127-25  mortgage broker shall pay a fee based on the rate established

127-26  pursuant to NRS 658.101.

127-27    Sec. 185.32.  NRS 645B.670 is hereby amended to read as

127-28  follows:

127-29      645B.670  Except as otherwise provided in NRS 645B.690:

127-30    1.  For each violation committed by an applicant, whether or

127-31  not he is issued a license, the Commissioner may impose upon the

127-32  applicant an administrative fine of not more than $10,000, if the

127-33  applicant:

127-34    (a) Has knowingly made or caused to be made to the

127-35  Commissioner any false representation of material fact;

127-36    (b) Has suppressed or withheld from the Commissioner any

127-37  information which the applicant possesses and which, if submitted

127-38  by him, would have rendered the applicant ineligible to be licensed

127-39  pursuant to the provisions of this chapter; or

127-40    (c) Has violated any provision of this chapter, a regulation

127-41  adopted pursuant to this chapter or an order of the Commissioner in

127-42  completing and filing his application for a license or during the

127-43  course of the investigation of his application for a license.

127-44    2.  For each violation committed by a licensee, the

127-45  Commissioner may impose upon the licensee an administrative fine

128-1  of not more than $10,000, may suspend, revoke or place conditions

128-2  upon his license, or may do both, if the licensee, whether or not

128-3  acting as such:

128-4     (a) Is insolvent;

128-5     (b) Is grossly negligent or incompetent in performing any act for

128-6  which he is required to be licensed pursuant to the provisions of this

128-7  chapter;

128-8     (c) Does not conduct his business in accordance with law or has

128-9  violated any provision of this chapter, a regulation adopted pursuant

128-10  to this chapter or an order of the Commissioner;

128-11    (d) Is in such financial condition that he cannot continue in

128-12  business with safety to his customers;

128-13    (e) Has made a material misrepresentation in connection with

128-14  any transaction governed by this chapter;

128-15    (f) Has suppressed or withheld from a client any material facts,

128-16  data or other information relating to any transaction governed by the

128-17  provisions of this chapter which the licensee knew or, by the

128-18  exercise of reasonable diligence, should have known;

128-19    (g) Has knowingly made or caused to be made to the

128-20  Commissioner any false representation of material fact or has

128-21  suppressed or withheld from the Commissioner any information

128-22  which the licensee possesses and which, if submitted by him, would

128-23  have rendered the licensee ineligible to be licensed pursuant to the

128-24  provisions of this chapter;

128-25    (h) Has failed to account to persons interested for all money

128-26  received for a trust account;

128-27    (i) Has refused to permit an examination by the Commissioner

128-28  of his books and affairs or has refused or failed, within a reasonable

128-29  time, to furnish any information or make any report that may be

128-30  required by the Commissioner pursuant to the provisions of this

128-31  chapter or a regulation adopted pursuant to this chapter;

128-32    (j) Has been convicted of, or entered a plea of nolo contendere

128-33  to, a felony or any crime involving fraud, misrepresentation or

128-34  moral turpitude;

128-35    (k) Has refused or failed to pay, within a reasonable time, any

128-36  fees, assessments, costs or expenses that the licensee is required to

128-37  pay pursuant to this chapter or a regulation adopted pursuant to this

128-38  chapter;

128-39    (l) Has failed to satisfy a claim made by a client which has been

128-40  reduced to judgment;

128-41    (m) Has failed to account for or to remit any money of a client

128-42  within a reasonable time after a request for an accounting or

128-43  remittal;

129-1     (n) Has commingled the money or other property of a client

129-2  with his own or has converted the money or property of others to his

129-3  own use;

129-4     (o) Has engaged in any other conduct constituting a deceitful,

129-5  fraudulent or dishonest business practice;

129-6     (p) Has repeatedly violated the policies and procedures of the

129-7  mortgage broker;

129-8     (q) Has failed to exercise reasonable supervision over the

129-9  activities of a mortgage agent as required by NRS 645B.460;

129-10    (r) Has instructed a mortgage agent to commit an act that would

129-11  be cause for the revocation of the license of the mortgage broker,

129-12  whether or not the mortgage agent commits the act;

129-13    (s) Has employed a person as a mortgage agent or authorized a

129-14  person to be associated with the licensee as a mortgage agent at a

129-15  time when the licensee knew or, in light of all the surrounding facts

129-16  and circumstances, reasonably should have known that the person:

129-17        (1) Had been convicted of, or entered a plea of nolo

129-18  contendere to, a felony or any crime involving fraud,

129-19  misrepresentation or moral turpitude; or

129-20        (2) Had a financial services license or registration suspended

129-21  or revoked within the immediately preceding 10 years; [or]

129-22    (t) Has failed to pay the franchise tax imposed pursuant to the

129-23  provisions of sections 24.12 to 24.74, inclusive, of this act; or

129-24    (u) Has not conducted verifiable business as a mortgage broker

129-25  for 12 consecutive months, except in the case of a new applicant.

129-26  The Commissioner shall determine whether a mortgage broker is

129-27  conducting business by examining the monthly reports of activity

129-28  submitted by the licensee or by conducting an examination of the

129-29  licensee.

129-30    Sec. 185.34.  NRS 645E.300 is hereby amended to read as

129-31  follows:

129-32      645E.300  1.  Subject to the administrative control of the

129-33  Director of the Department of Business and Industry, the

129-34  Commissioner shall exercise general supervision and control over

129-35  mortgage companies doing business in this state.

129-36    2.  In addition to the other duties imposed upon him by law, the

129-37  Commissioner shall:

129-38    (a) Adopt any regulations that are necessary to carry out the

129-39  provisions of this chapter, except as to loan fees.

129-40    (b) Conduct such investigations as may be necessary to

129-41  determine whether any person has violated any provision of this

129-42  chapter, a regulation adopted pursuant to this chapter or an order of

129-43  the Commissioner.

129-44    (c) Conduct an annual examination of each mortgage company

129-45  doing business in this state.

130-1     (d) Conduct such other examinations, periodic or special audits,

130-2  investigations and hearings as may be necessary and proper for the

130-3  efficient administration of the laws of this state regarding mortgage

130-4  companies.

130-5     (e) Classify as confidential certain records and information

130-6  obtained by the Division when those matters are obtained from a

130-7  governmental agency upon the express condition that they remain

130-8  confidential. This paragraph does not limit examination by [the] :

130-9         (1) The Legislative Auditor[.] ; or

130-10        (2) The Department of Taxation if necessary to carry out

130-11  the provisions of sections 24.12 to 24.74, inclusive, of this act.

130-12    (f) Conduct such examinations and investigations as are

130-13  necessary to ensure that mortgage companies meet the requirements

130-14  of this chapter for obtaining a license, both at the time of the

130-15  application for a license and thereafter on a continuing basis.

130-16    3.  For each special audit, investigation or examination, a

130-17  mortgage company shall pay a fee based on the rate established

130-18  pursuant to NRS 658.101.

130-19    Sec. 185.36.  NRS 645E.670 is hereby amended to read as

130-20  follows:

130-21      645E.670  1.  For each violation committed by an applicant,

130-22  whether or not he is issued a license, the Commissioner may impose

130-23  upon the applicant an administrative fine of not more than $10,000,

130-24  if the applicant:

130-25    (a) Has knowingly made or caused to be made to the

130-26  Commissioner any false representation of material fact;

130-27    (b) Has suppressed or withheld from the Commissioner any

130-28  information which the applicant possesses and which, if submitted

130-29  by him, would have rendered the applicant ineligible to be licensed

130-30  pursuant to the provisions of this chapter; or

130-31    (c) Has violated any provision of this chapter, a regulation

130-32  adopted pursuant to this chapter or an order of the Commissioner in

130-33  completing and filing his application for a license or during the

130-34  course of the investigation of his application for a license.

130-35    2.  For each violation committed by a licensee, the

130-36  Commissioner may impose upon the licensee an administrative fine

130-37  of not more than $10,000, may suspend, revoke or place conditions

130-38  upon his license, or may do both, if the licensee, whether or not

130-39  acting as such:

130-40    (a) Is insolvent;

130-41    (b) Is grossly negligent or incompetent in performing any act for

130-42  which he is required to be licensed pursuant to the provisions of this

130-43  chapter;

131-1     (c) Does not conduct his business in accordance with law or has

131-2  violated any provision of this chapter, a regulation adopted pursuant

131-3  to this chapter or an order of the Commissioner;

131-4     (d) Is in such financial condition that he cannot continue in

131-5  business with safety to his customers;

131-6     (e) Has made a material misrepresentation in connection with

131-7  any transaction governed by this chapter;

131-8     (f) Has suppressed or withheld from a client any material facts,

131-9  data or other information relating to any transaction governed by the

131-10  provisions of this chapter which the licensee knew or, by the

131-11  exercise of reasonable diligence, should have known;

131-12    (g) Has knowingly made or caused to be made to the

131-13  Commissioner any false representation of material fact or has

131-14  suppressed or withheld from the Commissioner any information

131-15  which the licensee possesses and which, if submitted by him, would

131-16  have rendered the licensee ineligible to be licensed pursuant to the

131-17  provisions of this chapter;

131-18    (h) Has failed to account to persons interested for all money

131-19  received for a trust account;

131-20    (i) Has refused to permit an examination by the Commissioner

131-21  of his books and affairs or has refused or failed, within a reasonable

131-22  time, to furnish any information or make any report that may be

131-23  required by the Commissioner pursuant to the provisions of this

131-24  chapter or a regulation adopted pursuant to this chapter;

131-25    (j) Has been convicted of, or entered a plea of nolo contendere

131-26  to, a felony or any crime involving fraud, misrepresentation or

131-27  moral turpitude;

131-28    (k) Has refused or failed to pay, within a reasonable time, any

131-29  fees, assessments, costs or expenses that the licensee is required to

131-30  pay pursuant to this chapter or a regulation adopted pursuant to this

131-31  chapter;

131-32    (l) Has failed to pay the franchise tax imposed pursuant to the

131-33  provisions of sections 24.12 to 24.74, inclusive, of this act;

131-34    (m)  Has failed to satisfy a claim made by a client which has

131-35  been reduced to judgment;

131-36    [(m)] (n) Has failed to account for or to remit any money of a

131-37  client within a reasonable time after a request for an accounting or

131-38  remittal;

131-39    [(n)] (o) Has commingled the money or other property of a

131-40  client with his own or has converted the money or property of others

131-41  to his own use; or

131-42    [(o)] (p) Has engaged in any other conduct constituting a

131-43  deceitful, fraudulent or dishonest business practice.

 

132-1     Sec. 185.38.  NRS 649.395 is hereby amended to read as

132-2  follows:

132-3      649.395  1.  The Commissioner may impose an administrative

132-4  fine, not to exceed $500 for each violation, or suspend or revoke the

132-5  license of a collection agency, or both impose a fine and suspend or

132-6  revoke the license, by an order made in writing and filed in his

132-7  office and served on the licensee by registered or certified mail at

132-8  the address shown in the records of the Commissioner, if:

132-9     (a) The licensee is adjudged liable in any court of law for breach

132-10  of any bond given under the provisions of this chapter; [or]

132-11    (b) After notice and hearing, the licensee is found guilty of:

132-12        (1) Fraud or misrepresentation;

132-13        (2) An act or omission inconsistent with the faithful

132-14  discharge of his duties and obligations; or

132-15        (3) A violation of any provision of this chapter[.] ; or

132-16    (c) The Commissioner determines that the licensee has failed

132-17  to pay the franchise tax imposed pursuant to the provisions of

132-18  sections 24.12 to 24.74, inclusive, of this act.

132-19    2.  The Commissioner may suspend or revoke the license of a

132-20  collection agency without notice and hearing if:

132-21    (a) The suspension or revocation is necessary for the immediate

132-22  protection of the public; and

132-23    (b) The licensee is afforded a hearing to contest the suspension

132-24  or revocation within 20 days after the written order of suspension or

132-25  revocation is served upon the licensee.

132-26    3.  Upon revocation of his license, all rights of the licensee

132-27  under this chapter terminate, and no application may be received

132-28  from any person whose license has once been revoked.

132-29    Sec. 185.40.  NRS 658.151 is hereby amended to read as

132-30  follows:

132-31      658.151  1.  The Commissioner may forthwith take possession

132-32  of the business and property of any depository institution to which

132-33  this title or title 56 of NRS applies when it appears that the

132-34  depository institution:

132-35    (a) Has violated its charter or any laws applicable thereto.

132-36    (b) Is conducting its business in an unauthorized or unsafe

132-37  manner.

132-38    (c) Is in an unsafe or unsound condition to transact its business.

132-39    (d) Has an impairment of its stockholders’ or members’ equity.

132-40    (e) Has refused to pay its depositors in accordance with the

132-41  terms on which such deposits were received, or has refused to pay

132-42  its holders of certificates of indebtedness or investment in

132-43  accordance with the terms upon which those certificates of

132-44  indebtedness or investment were sold.

132-45    (f) Has become otherwise insolvent.

133-1     (g) Has neglected or refused to comply with the terms of a

133-2  lawful order of the Commissioner.

133-3     (h) Has refused, upon proper demand, to submit its records,

133-4  affairs and concerns for inspection and examination of an appointed

133-5  or authorized examiner of the Commissioner.

133-6     (i) Has made a voluntary assignment of its assets to trustees.

133-7     (j) Has failed to pay the franchise tax imposed pursuant to the

133-8  provisions of sections 24.12 to 24.74, inclusive, of this act.

133-9     2.  The Commissioner also may forthwith take possession of the

133-10  business and property of any depository institution to which this title

133-11  or title 56 of NRS applies when it appears that the officers of the

133-12  depository institution have refused to be examined upon oath

133-13  regarding its affairs.

133-14    Sec. 185.42.  NRS 665.133 is hereby amended to read as

133-15  follows:

133-16      665.133  1.  The records and information described in NRS

133-17  665.130 may be disclosed to:

133-18    (a) An agency of the Federal Government or of another state

133-19  which regulates the financial institution which is the subject of the

133-20  records or information;

133-21    (b) The Director of the Department of Business and Industry for

133-22  his confidential use;

133-23    (c) The State Board of Finance for its confidential use, if the

133-24  report or other information is necessary for the State Board of

133-25  Finance to perform its duties under this title;

133-26    (d) The Department of Taxation for its use in carrying out the

133-27  provisions of sections 24.12 to 24.74, inclusive, of this act;

133-28    (e) An entity which insures or guarantees deposits;

133-29    [(e)] (f) A public officer authorized to investigate criminal

133-30  charges in connection with the affairs of the depository institution;

133-31    [(f)] (g) A person preparing a proposal for merging with or

133-32  acquiring an institution or holding company, but only after notice of

133-33  the disclosure has been given to the institution or holding company;

133-34    [(g)] (h) Any person to whom the subject of the report has

133-35  authorized the disclosure;

133-36    [(h)] (i) Any other person if the Commissioner determines, after

133-37  notice and opportunity for hearing, that disclosure is in the public

133-38  interest and outweighs any potential harm to the depository

133-39  institution and its stockholders, members, depositors and creditors;

133-40  and

133-41    [(i)] (j) Any court in a proceeding initiated by the

133-42  Commissioner concerning the financial institution.

133-43    2.  All the reports made available pursuant to this section

133-44  remain the property of the Division of Financial Institutions, and no

133-45  person, agency or authority to whom the reports are made available,

134-1  or any officer, director or employee thereof, may disclose any of the

134-2  reports or any information contained therein, except in published

134-3  statistical material that does not disclose the affairs of any natural

134-4  person or corporation.

134-5     Sec. 185.44.  NRS 673.484 is hereby amended to read as

134-6  follows:

134-7      673.484  The Commissioner may after notice and hearing

134-8  suspend or revoke the charter of any association for [repeated] :

134-9     1.  Repeated failure to abide by the provisions of this chapter or

134-10  the regulations adopted thereunder.

134-11    2.  Failure to pay the franchise tax imposed pursuant to the

134-12  provisions of sections 24.12 to 24.74, inclusive, of this act.

134-13    Sec. 185.46.  NRS 675.440 is hereby amended to read as

134-14  follows:

134-15      675.440  1.  If the Commissioner has reason to believe that

134-16  grounds for revocation or suspension of a license exist, he shall give

134-17  20 days’ written notice to the licensee stating the contemplated

134-18  action and, in general, the grounds therefor and set a date for a

134-19  hearing.

134-20    2.  At the conclusion of a hearing, the Commissioner shall:

134-21    (a) Enter a written order either dismissing the charges, revoking

134-22  the license, or suspending the license for a period of not more than

134-23  60 days, which period must include any prior temporary suspension.

134-24  A copy of the order must be sent by registered or certified mail to

134-25  the licensee.

134-26    (b) Impose upon the licensee a fine of $500 for each violation by

134-27  the licensee of any provision of this chapter or any lawful regulation

134-28  adopted under it.

134-29    (c) If a fine is imposed pursuant to this section, enter such order

134-30  as is necessary to recover the costs of the proceeding, including his

134-31  investigative costs and attorney’s fees.

134-32    3.  The grounds for revocation or suspension of a license are

134-33  that:

134-34    (a) The licensee has failed to pay the annual license fee;

134-35    (b) The licensee, either knowingly or without any exercise of

134-36  due care to prevent it, has violated any provision of this chapter or

134-37  any lawful regulation adopted under it;

134-38    (c) The licensee has failed to pay the franchise tax imposed

134-39  pursuant to the provisions of sections 24.12 to 24.74, inclusive, of

134-40  this act;

134-41    (d) Any fact or condition exists which would have justified the

134-42  Commissioner in denying the licensee’s original application for a

134-43  license hereunder; or

134-44    [(d)] (e) The applicant failed to open an office for the conduct

134-45  of the business authorized under this chapter within 120 days from

135-1  the date the license was issued, or has failed to remain open for the

135-2  conduct of the business for a period of 120 days without good cause

135-3  therefor.

135-4     4.  Any revocation or suspension applies only to the license

135-5  granted to a person for the particular office for which grounds for

135-6  revocation or suspension exist.

135-7     5.  An order suspending or revoking a license becomes effective

135-8  5 days after being entered unless the order specifies otherwise or a

135-9  stay is granted.

135-10    Sec. 185.48.  NRS 676.290 is hereby amended to read as

135-11  follows:

135-12      676.290  1.  The Commissioner may, pursuant to the

135-13  procedure provided in this chapter, deny, suspend or revoke any

135-14  license for which application has been made or which has been

135-15  issued under the provisions of this chapter if he finds, as to the

135-16  licensee, its associates, directors or officers, grounds for action.

135-17    2.  Any one of the following grounds may provide the requisite

135-18  grounds for denial, suspension or revocation:

135-19    (a) Conviction of a felony or of a misdemeanor involving moral

135-20  turpitude.

135-21    (b) Violation of any of the provisions of this chapter or

135-22  regulations of the Commissioner.

135-23    (c) Fraud or deceit in procuring the issuance of the license.

135-24    (d) Continuous course of unfair conduct.

135-25    (e) Insolvency, filing in bankruptcy, receivership or assigning

135-26  for the benefit of creditors by any licensee or applicant for a license

135-27  under this chapter.

135-28    (f) Failure to pay the franchise tax imposed pursuant to the

135-29  provisions of sections 24.12 to 24.74, inclusive, of this act.

135-30    (g) Failure to pay the fee for renewal or reinstatement of a

135-31  license.

135-32    3.  The Commissioner shall, after notice and hearing, impose

135-33  upon the licensee a fine of $500 for each violation by the licensee of

135-34  any of the provisions of this chapter or regulations of the

135-35  Commissioner. If a fine is imposed pursuant to this section, the

135-36  costs of the proceeding, including investigative costs and attorney’s

135-37  fees, may be recovered by the Commissioner.

135-38    Sec. 185.50.  NRS 677.510 is hereby amended to read as

135-39  follows:

135-40      677.510  1.  If the Commissioner has reason to believe that

135-41  grounds for revocation or suspension of a license exist, he shall give

135-42  20 days’ written notice to the licensee stating the contemplated

135-43  action and, in general, the grounds therefor and set a date for a

135-44  hearing.

135-45    2.  At the conclusion of a hearing, the Commissioner shall:

136-1     (a) Enter a written order either dismissing the charges, or

136-2  revoking the license, or suspending the license for a period of not

136-3  more than 60 days, which period must include any prior temporary

136-4  suspension. A copy of the order must be sent by registered or

136-5  certified mail to the licensee.

136-6     (b) Impose upon the licensee a fine of $500 for each violation by

136-7  the licensee of any provision of this chapter or any lawful regulation

136-8  adopted pursuant thereto.

136-9     (c) If a fine is imposed pursuant to this section, enter such order

136-10  as is necessary to recover the costs of the proceeding, including his

136-11  investigative costs and attorney’s fees.

136-12    3.  The grounds for revocation or suspension of a license are

136-13  that:

136-14    (a) The licensee has failed to pay the annual license fee;

136-15    (b) The licensee, either knowingly or without any exercise of

136-16  due care to prevent it, has violated any provision of this chapter, or

136-17  any lawful regulation adopted pursuant thereto;

136-18    (c) The licensee has failed to pay the franchise tax imposed

136-19  pursuant to the provisions of sections 24.12 to 24.74, inclusive, of

136-20  this act;

136-21    (d) Any fact or condition exists which would have justified the

136-22  Commissioner in denying the licensee’s original application for a

136-23  license hereunder; or

136-24    [(d)] (e) The applicant failed to open an office for the conduct

136-25  of the business authorized under this chapter within 120 days from

136-26  the date the license was issued, or has failed to remain open for the

136-27  conduct of the business for a period of 120 days without good cause

136-28  therefor.

136-29    4.  Any revocation or suspension applies only to the license

136-30  granted to a person for the particular office for which grounds for

136-31  revocation or suspension exist.

136-32    5.  An order suspending or revoking a license becomes effective

136-33  5 days after being entered unless the order specifies otherwise or a

136-34  stay is granted.

136-35    Sec. 186. (Deleted by amendment.)

136-36    Sec. 186.3.  NRS 680B.037 is hereby amended to read as

136-37  follows:

136-38      680B.037  [Payment]

136-39    1.  Except as otherwise provided in subsection 2, payment by

136-40  an insurer of the tax imposed by NRS 680B.027 is in lieu of all

136-41  taxes imposed by the State or any city, town or county upon

136-42  premiums or upon income of insurers and of franchise, privilege or

136-43  other taxes measured by income of the insurer.

137-1     2.  The provisions of subsection 1 do not apply to a franchise

137-2  fee imposed pursuant to the provisions of sections 58.12 to 58.80,

137-3  inclusive, of this act.

137-4     Sec. 186.4.  NRS 680B.037 is hereby amended to read as

137-5  follows:

137-6      680B.037  1.  Except as otherwise provided in subsection 2,

137-7  payment by an insurer of the tax imposed by NRS 680B.027 is in

137-8  lieu of all taxes imposed by the State or any city, town or county

137-9  upon premiums or upon income of insurers and of franchise,

137-10  privilege or other taxes measured by income of the insurer.

137-11    2.  The provisions of subsection 1 do not apply to a franchise

137-12  tax or franchise fee imposed pursuant to the provisions of sections

137-13  24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of this act.

137-14    Sec. 186.5.  NRS 687A.130 is hereby amended to read as

137-15  follows:

137-16      687A.130  The Association is exempt from payment of all fees

137-17  and all taxes levied by this state or any of its subdivisions, except

137-18  [taxes] :

137-19    1.  Taxes levied on real or personal property.

137-20    2.  A franchise fee imposed pursuant to sections 58.12 to

137-21  58.80, inclusive, of this act.

137-22    Sec. 186.6.  NRS 687A.130 is hereby amended to read as

137-23  follows:

137-24      687A.130  The Association is exempt from payment of all fees

137-25  and all taxes levied by this state or any of its subdivisions, except:

137-26    1.  Taxes levied on real or personal property.

137-27    2.  A franchise tax or franchise fee imposed pursuant to

137-28  sections 24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of

137-29  this act.

137-30    Sec. 186.7.  NRS 694C.450 is hereby amended to read as

137-31  follows:

137-32      694C.450  1.  Except as otherwise provided in this section, a

137-33  captive insurer shall pay to the Division, not later than March 1 of

137-34  each year, a tax at the rate of:

137-35    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

137-36  direct premiums;

137-37    (b) One-fifth of 1 percent on the next $20,000,000 of its net

137-38  direct premiums; and

137-39    (c) Seventy-five thousandths of 1 percent on each additional

137-40  dollar of its net direct premiums.

137-41    2.  Except as otherwise provided in this section, a captive

137-42  insurer shall pay to the Division, not later than March 1 of each

137-43  year, a tax at a rate of:

137-44    (a) Two hundred twenty-five thousandths of 1 percent on the

137-45  first $20,000,000 of revenue from assumed reinsurance premiums;

138-1     (b) One hundred fifty thousandths of 1 percent on the next

138-2  $20,000,000 of revenue from assumed reinsurance premiums; and

138-3     (c) Twenty-five thousandths of 1 percent on each additional

138-4  dollar of revenue from assumed reinsurance premiums.

138-5  The tax on reinsurance premiums pursuant to this subsection must

138-6  not be levied on premiums for risks or portions of risks which are

138-7  subject to taxation on a direct basis pursuant to subsection 1. A

138-8  captive insurer is not required to pay any reinsurance premium tax

138-9  pursuant to this subsection on revenue related to the receipt of assets

138-10  by the captive insurer in exchange for the assumption of loss

138-11  reserves and other liabilities of another insurer that is under

138-12  common ownership and control with the captive insurer, if the

138-13  transaction is part of a plan to discontinue the operation of the other

138-14  insurer and the intent of the parties to the transaction is to renew or

138-15  maintain such business with the captive insurer.

138-16    3.  If the sum of the taxes to be paid by a captive insurer

138-17  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

138-18  given year, the captive insurer shall pay a tax of $5,000 for that

138-19  year.

138-20    4.  Two or more captive insurers under common ownership and

138-21  control must be taxed as if they were a single captive insurer.

138-22    5.  Notwithstanding any specific statute to the contrary , [and]

138-23  except as otherwise provided in this subsection, the tax provided for

138-24  by this section constitutes all the taxes collectible pursuant to the

138-25  laws of this state from a captive insurer, and no occupation tax or

138-26  other taxes may be levied or collected from a captive insurer by this

138-27  state or by any county, city or municipality within this state, except

138-28  for a franchise fee imposed pursuant to the provisions of sections

138-29  58.12 to 58.80, inclusive, of this act and ad valorem taxes on real or

138-30  personal property located in this state used in the production of

138-31  income by the captive insurer.

138-32    6.  Ten percent of the revenues collected from the tax imposed

138-33  pursuant to this section must be deposited with the State Treasurer

138-34  for credit to the Account for the Regulation and Supervision of

138-35  Captive Insurers created pursuant to NRS 694C.460. The remaining

138-36  90 percent of the revenues collected must be deposited with the

138-37  State Treasurer for credit to the State General Fund.

138-38    7.  As used in this section, unless the context otherwise

138-39  requires:

138-40    (a) “Common ownership and control” means:

138-41        (1) In the case of a stock insurer, the direct or indirect

138-42  ownership of 80 percent or more of the outstanding voting stock of

138-43  two or more corporations by the same member or members.

139-1         (2) In the case of a mutual insurer, the direct or indirect

139-2  ownership of 80 percent or more of the surplus and the voting power

139-3  of two or more corporations by the same member or members.

139-4     (b) “Net direct premiums” means the direct premiums collected

139-5  or contracted for on policies or contracts of insurance written by a

139-6  captive insurer during the preceding calendar year, less the amounts

139-7  paid to policyholders as return premiums, including dividends on

139-8  unabsorbed premiums or premium deposits returned or credited to

139-9  policyholders.

139-10    Sec. 186.8.  NRS 694C.450 is hereby amended to read as

139-11  follows:

139-12      694C.450  1.  Except as otherwise provided in this section, a

139-13  captive insurer shall pay to the Division, not later than March 1 of

139-14  each year, a tax at the rate of:

139-15    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

139-16  direct premiums;

139-17    (b) One-fifth of 1 percent on the next $20,000,000 of its net

139-18  direct premiums; and

139-19    (c) Seventy-five thousandths of 1 percent on each additional

139-20  dollar of its net direct premiums.

139-21    2.  Except as otherwise provided in this section, a captive

139-22  insurer shall pay to the Division, not later than March 1 of each

139-23  year, a tax at a rate of:

139-24    (a) Two hundred twenty-five thousandths of 1 percent on the

139-25  first $20,000,000 of revenue from assumed reinsurance premiums;

139-26    (b) One hundred fifty thousandths of 1 percent on the next

139-27  $20,000,000 of revenue from assumed reinsurance premiums; and

139-28    (c) Twenty-five thousandths of 1 percent on each additional

139-29  dollar of revenue from assumed reinsurance premiums.

139-30  The tax on reinsurance premiums pursuant to this subsection must

139-31  not be levied on premiums for risks or portions of risks which are

139-32  subject to taxation on a direct basis pursuant to subsection 1. A

139-33  captive insurer is not required to pay any reinsurance premium tax

139-34  pursuant to this subsection on revenue related to the receipt of assets

139-35  by the captive insurer in exchange for the assumption of loss

139-36  reserves and other liabilities of another insurer that is under

139-37  common ownership and control with the captive insurer, if the

139-38  transaction is part of a plan to discontinue the operation of the other

139-39  insurer and the intent of the parties to the transaction is to renew or

139-40  maintain such business with the captive insurer.

139-41    3.  If the sum of the taxes to be paid by a captive insurer

139-42  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

139-43  given year, the captive insurer shall pay a tax of $5,000 for that

139-44  year.

140-1     4.  Two or more captive insurers under common ownership and

140-2  control must be taxed as if they were a single captive insurer.

140-3     5.  Notwithstanding any specific statute to the contrary, except

140-4  as otherwise provided in this subsection, the tax provided for by this

140-5  section constitutes all the taxes collectible pursuant to the laws of

140-6  this state from a captive insurer, and no occupation tax or other

140-7  taxes may be levied or collected from a captive insurer by this state

140-8  or by any county, city or municipality within this state, except for a

140-9  franchise tax or franchise fee imposed pursuant to the provisions of

140-10  sections 24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of

140-11  this act and ad valorem taxes on real or personal property located in

140-12  this state used in the production of income by the captive insurer.

140-13    6.  Ten percent of the revenues collected from the tax imposed

140-14  pursuant to this section must be deposited with the State Treasurer

140-15  for credit to the Account for the Regulation and Supervision of

140-16  Captive Insurers created pursuant to NRS 694C.460. The remaining

140-17  90 percent of the revenues collected must be deposited with the

140-18  State Treasurer for credit to the State General Fund.

140-19    7.  As used in this section, unless the context otherwise

140-20  requires:

140-21    (a) “Common ownership and control” means:

140-22        (1) In the case of a stock insurer, the direct or indirect

140-23  ownership of 80 percent or more of the outstanding voting stock of

140-24  two or more corporations by the same member or members.

140-25        (2) In the case of a mutual insurer, the direct or indirect

140-26  ownership of 80 percent or more of the surplus and the voting power

140-27  of two or more corporations by the same member or members.

140-28    (b) “Net direct premiums” means the direct premiums collected

140-29  or contracted for on policies or contracts of insurance written by a

140-30  captive insurer during the preceding calendar year, less the amounts

140-31  paid to policyholders as return premiums, including dividends on

140-32  unabsorbed premiums or premium deposits returned or credited to

140-33  policyholders.

140-34    Sec. 186.9. Section 58.16 of this act is hereby amended to read

140-35  as follows:

140-36      Sec. 58.16.  1.  “Business entity” includes:

140-37      (a) A corporation, partnership, proprietorship, limited-

140-38  liability company, business association, joint venture, limited-

140-39  liability partnership, business trust and their equivalents

140-40  organized under the laws of this state or another jurisdiction

140-41  and any other type of entity that engages in business; and

140-42      (b) A natural person engaging in business if he is deemed

140-43  to be a business entity pursuant to section 58.42 of this act.

140-44    2.  The term does not include:

140-45      (a) A governmental entity;

141-1      (b) A nonprofit religious, charitable, fraternal or other

141-2  organization that qualifies as a tax-exempt organization

141-3  pursuant to 26 U.S.C. § 501(c), unless the organization has

141-4  any taxable income for the purposes of federal income

141-5  taxation from any unrelated trade or business, as defined in

141-6  26 U.S.C. § 513; [or]

141-7      (c) A person who operates a business from his home and

141-8  earns from that business not more than 66 2/3 percent of the

141-9  average annual wage, as computed for the preceding calendar

141-10  year pursuant to chapter 612 of NRS and rounded to the

141-11  nearest hundred dollars[.] ; or

141-12      (d) A financial institution that is required to pay a

141-13  franchise tax pursuant to section 24.38 of this act.

141-14    Sec. 187.  Section 66 of this act is hereby amended to read as

141-15  follows:

141-16      Sec. 66.  1.  Except as otherwise provided in subsection

141-17  8, a person shall not conduct a business in this state unless he

141-18  has a business license issued by the Department.

141-19    2.  An application for a business license must:

141-20      (a) Be made upon a form prescribed by the Department;

141-21      (b) Set forth the name under which the applicant transacts

141-22  or intends to transact business and the location of his place or

141-23  places of business;

141-24      (c) Declare the estimated number of employees for the

141-25  previous calendar quarter;

141-26      (d) Be accompanied by a fee of $75; and

141-27      (e) Include any other information that the Department

141-28  deems necessary.

141-29    3.  The application must be signed by:

141-30      (a) The owner, if the business is owned by a natural

141-31  person;

141-32      (b) A member or partner, if the business is owned by an

141-33  association or partnership; or

141-34      (c) An officer or some other person specifically

141-35  authorized to sign the application, if the business is owned by

141-36  a corporation.

141-37    4.  If the application is signed pursuant to paragraph (c)

141-38  of subsection 3, written evidence of the signer’s authority

141-39  must be attached to the application.

141-40    5.  A person who has been issued a business license by

141-41  the Department shall submit a fee of $75 to the Department

141-42  on or before the last day of the month in which the

141-43  anniversary date of issuance of the business license occurs in

141-44  each year, unless the person submits a written statement to

141-45  the Department, at least 10 days before the anniversary date,

142-1  indicating that the person will not be conducting business in

142-2  this state after the anniversary date. A person who fails to

142-3  submit the annual fee required pursuant to this subsection

142-4  in a timely manner shall pay a penalty in the amount of $75

142-5  in addition to the annual fee.

142-6     6.  The business license required to be obtained pursuant

142-7  to this section is in addition to any license to conduct business

142-8  that must be obtained from the local jurisdiction in which the

142-9  business is being conducted.

142-10    7.  For the purposes of sections 61 to 66, inclusive, of

142-11  this act, a person shall be deemed to conduct a business in

142-12  this state if a business for which the person is responsible:

142-13      (a) Is organized pursuant to title 7 of NRS, other than a

142-14  business organized pursuant to chapter 82 or 84 of NRS:

142-15      (b) Has an office or other base of operations in this state;

142-16  or

142-17      (c) Pays wages or other remuneration to a natural person

142-18  who performs in this state any of the duties for which he is

142-19  paid.

142-20    8.  A person who takes part in a trade show or convention

142-21  held in this state for a purpose related to the conduct of a

142-22  business is not required to obtain a business license

142-23  specifically for that event.

142-24    Sec. 188.  Section 6 of chapter 458, Statutes of Nevada 1999,

142-25  at page 2133, is hereby amended to read as follows:

142-26      Sec. 6.  The amendatory provisions of sections 2 to 5,

142-27  inclusive, of this act expire by limitation on October 1, 2029.

142-28    Sec. 189.  1.  NRS 353.272, 364A.160, 375.025, 375.075,

142-29  463.4001, 463.4002, 463.4004, 463.4006, 463.4008, 463.4009 and

142-30  463.4015 are hereby repealed.

142-31    2.  NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

142-32  364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

142-33  364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

142-34  364A.152, 364A.1525, 364A.170, 364A.175, 364A.180, 364A.190,

142-35  364A.230, 364A.240, 364A.250, 364A.260, 364A.270, 364A.280,

142-36  364A.290, 364A.300, 364A.310, 364A.320, 364A.330, 364A.340,

142-37  364A.350, 463.401, 463.402, 463.403, 463.404, 463.4045, 463.405,

142-38  463.4055 and 463.406 are hereby repealed.

142-39    Sec. 190.  Except as otherwise provided by specific statute:

142-40    1.  After the close of the 2003-2004 Fiscal Year and after the

142-41  close of the 2004-2005 Fiscal Year, the Interim Finance Committee

142-42  shall determine the amount, if any, by which the total revenue from

142-43  all sources to the State General Fund, excluding reversions to the

142-44  State General Fund, exceeds:

143-1     (a) One hundred seven percent of the total revenue from all

143-2  sources to the State General Fund as projected by the 2003

143-3  Legislature for the applicable fiscal year; and

143-4     (b) The total amount of all applicable contingent appropriations

143-5  enacted by the 2003 Legislature for which the conditions for the

143-6  contingent appropriations were satisfied.

143-7     2.  If the amount determined pursuant to subsection 1 is greater

143-8  than $0, the Interim Finance Committee, upon making the

143-9  determination, shall cause to be transferred from the State General

143-10  Fund to the Fund to Stabilize the Operation of the State Government

143-11  created by NRS 353.288 the portion of the amount determined

143-12  pursuant to subsection 1 that may be transferred without exceeding

143-13  the permissible balance of the Fund to Stabilize the Operation of the

143-14  State Government as set forth in NRS 353.288.

143-15    3.  If less than the full amount determined pursuant to

143-16  subsection 1 is transferred to the Fund to Stabilize the Operation of

143-17  the State Government pursuant to subsection 2, the Interim Finance

143-18  Committee shall cause to be transferred from the State General Fund

143-19  to the Fund for Tax Accountability created by section 191 of this act

143-20  the remainder of the amount determined pursuant to subsection 1.

143-21    Sec. 191.  1.  The Fund for Tax Accountability is hereby

143-22  created as a special revenue fund.

143-23    2.  Money from the Fund may be appropriated only for the

143-24  purpose of supplementing future revenue of this state to allow the

143-25  reduction of the rate or amount of a tax or fee.

143-26    3.  This section does not authorize a refund or other return of

143-27  any tax or fee paid to this state pursuant to any statute or regulation

143-28  in effect at the time the tax or fee was paid.

143-29    Sec. 191.3.  1.  The Legislative Auditor shall conduct a

143-30  performance audit of the school districts in this state with more than

143-31  5,000 enrolled students. The performance audit must include issues

143-32  relating to operational accountability, including, without limitation:

143-33    (a) Financial management;

143-34    (b) Facilities management;

143-35    (c) Personnel management;

143-36    (d) District organization;

143-37    (e) Employee health plans;

143-38    (f) Transportation;

143-39    (g) Alignment of the organization with the needs and

143-40  expectations of the public;

143-41    (h) Training and development of management staff;

143-42    (i) Establishment of benchmarks for productivity and

143-43  performance; and

143-44    (j) Examination of unusual or dramatic changes in specific

143-45  budgetary line items, including, without limitation, legal expenses.

144-1     2.  The Legislative Auditor shall prepare a final written report

144-2  for the audit conducted pursuant to subsection 1 and present the

144-3  report to the Audit Subcommittee of the Legislative Commission

144-4  not later than February 7, 2005.

144-5     3.  To the extent that the provisions of NRS 218.737 to

144-6  218.890, inclusive, are consistent with the requirements of this

144-7  section, those provisions apply to the audit conducted pursuant to

144-8  this section. For the purposes of this subsection, the Clark County

144-9  School District, Washoe County School District, Carson

144-10  City School District, Douglas County School District, Elko County

144-11  School District, Lyon County School District and Nye County

144-12  School District shall be deemed to be agencies of the State.

144-13    4.  Upon the request of the Legislative Auditor or his authorized

144-14  representative, the officers and employees of the Clark County

144-15  School District, Washoe County School District, Carson

144-16  City School District, Douglas County School District, Elko County

144-17  School District, Lyon County School District and Nye County

144-18  School District shall make available to the Legislative Auditor any

144-19  of their books, accounts, claims, reports, vouchers or other records

144-20  of information, confidential or otherwise and irrespective of their

144-21  form or location, which the Legislative Auditor deems necessary to

144-22  conduct the audits required by this section.

144-23    Sec. 191.5.  1.  The Board of Trustees of the Clark County

144-24  School District, Washoe County School District, Carson

144-25  City School District, Douglas County School District, Elko County

144-26  School District, Lyon County School District and Nye County

144-27  School District shall, on or before February 15, 2005, give public

144-28  notice of its intention to form a Business Advisory Council on or

144-29  before May 15, 2005. Each Board of Trustees shall accept

144-30  nominations and applications for membership on the Business

144-31  Advisory Council during the period from March 1 to March 31,

144-32  2005.

144-33    2.  On or before May 15, 2005, each Board of Trustees shall,

144-34  form a Business Advisory Council. The Board of Trustees shall,

144-35  from the nominations and applications received, select the members

144-36  of its Business Advisory Council, appoint the members to terms of 2

144-37  years, designate a Chairman and Vice-Chairman from among the

144-38  members, and designate an employee of the school district to serve

144-39  as secretary for the Business Advisory Council. The members of the

144-40  Council shall serve without salary or reimbursement for per diem or

144-41  travel expenses.

144-42    3.  The Council shall comply with the provisions of chapter 241

144-43  of NRS.

144-44    4.  The meetings of each such Business Advisory Council must

144-45  be held at a location within the respective school district and at the

145-1  date and time determined by the Chairman. In no event may the

145-2  Chairman set a meeting of the Council during regular school hours

145-3  within the school district. Each such Business Advisory Council

145-4  shall:

145-5     (a) Review the results of the performance audit conducted by the

145-6  Legislative Auditor pursuant to section 191.3 of this act, particularly

145-7  in regards to the school district for which the Council has been

145-8  appointed.

145-9     (b) Work with the appropriate fiscal and administrative staff of

145-10  the school district to form recommendations based upon the findings

145-11  of the Legislative Auditor.

145-12    (c) On or before January 9, 2007, submit a written report of its

145-13  findings and recommendations to the Board of Trustees of the

145-14  school district, and to the Director of the Legislative Counsel

145-15  Bureau for compilation and transmittal to the Legislature.

145-16    5.  On or before May 15, 2007, the Board of Trustees of the

145-17  Clark County School District, Washoe County School District,

145-18  Carson City School District, Douglas County School District, Elko

145-19  County School District, Lyon County School District and Nye

145-20  County School District shall, if appropriate, provide for the

145-21  continuation of the activities of its Business Advisory Council.  The

145-22  Board of Trustees may thereafter revise the duties of the Council

145-23  and provide for its membership as it deems appropriate.

145-24    Sec. 192.  1.  Notwithstanding the provisions of this act and

145-25  any other provision of law to the contrary, a public utility or local

145-26  government franchisee may increase its previously approved rates

145-27  by an amount which is reasonably estimated to produce an amount

145-28  of revenue equal to the amount of any tax liability incurred by the

145-29  public utility or local government franchisee before January 1, 2005,

145-30  as a result of the provisions of this act.

145-31    2.  For the purposes of this section:

145-32    (a) “Local government franchisee” means a person to whom a

145-33  local government has granted a franchise for the provision of

145-34  services who is required to obtain the approval of a governmental

145-35  entity to increase any of the rates it charges for those services.

145-36    (b) “Public utility” means a public utility that is required to

145-37  obtain the approval of a governmental entity to increase any of the

145-38  rates it charges for a utility service.

145-39    Sec. 193. Notwithstanding the provisions of section 61 of

145-40  Assembly Bill No. 553 of the 72nd Session of the Nevada

145-41  Legislature, the sums appropriated to the Interim Finance

145-42  Committee by subsection 1 of that section may be allocated and

145-43  used pursuant to that section for information technology and

145-44  additional operational costs that may be required by the Department

145-45  of Taxation or other state agency to implement or modify the

146-1  collections of State General Fund revenues approved by the 20th

146-2  Special Session of the Nevada Legislature.

146-3     Sec. 194.  1.  There is hereby appropriated from the State

146-4  General Fund to the Interim Finance Committee for allocation to the

146-5  Legislative Committee on Taxation, Public Revenue and Tax Policy

146-6  to exercise its powers pursuant to section 129 of this act, including,

146-7  without limitation, to hire a consultant:

146-8  For the Fiscal Year 2003-2004. $125,000

146-9  For the Fiscal Year 2004-2005. $125,000

146-10    2.  The Interim Finance Committee may allocate to the

146-11  Legislative Committee on Taxation, Public Revenue and Tax Policy

146-12  all or any portion of the money appropriated by subsection 1.

146-13    3.  The sums appropriated by subsection 1 are available for

146-14  either fiscal year. Any balance of those sums must not be committed

146-15  for expenditure after June 30, 2005, and reverts to the State General

146-16  Fund as soon as all payments of money committed have been made.

146-17    Sec. 194.10.  1.  There is hereby appropriated from the State

146-18  General Fund to the State Distributive School Account the sum of

146-19  $108,937,389 for distribution by the Superintendent of Public

146-20  Instruction to the county school districts for Fiscal Year 2003-2004

146-21  which must, except as otherwise provided in sections 194.14 and

146-22  194.18 of this act, be used to employ teachers to comply with the

146-23  required ratio of pupils to teachers, as set forth in NRS 388.700, in

146-24  grades 1 and 2 and in selected kindergartens with pupils who are

146-25  considered at risk of failure by the Superintendent of Public

146-26  Instruction and to maintain the current ratio of pupils per teacher in

146-27  grade 3. Expenditures for the class-size reduction program must be

146-28  accounted for in a separate category of expenditure in the State

146-29  Distributive School Account.

146-30    2.  Except as otherwise provided in sections 194.14 and 194.18

146-31  of this act, the money appropriated by subsection 1 must be used to

146-32  pay the salaries and benefits of not less than 1,887 teachers

146-33  employed by school districts to meet the required pupil-teacher

146-34  ratios in the 2003-2004 school year.

146-35    3.  Any remaining balance of the sum appropriated by

146-36  subsection 1 must not be committed for expenditure after June 30,

146-37  2004, and must be transferred and added to the money appropriated

146-38  to the State Distributive School Account pursuant to section 194.12

146-39  of this act for the 2004-2005 fiscal year, and may be expended as

146-40  that money is expended.

146-41    Sec. 194.12.  1.  There is hereby appropriated from the State

146-42  General Fund to the State Distributive School Account the sum of

146-43  $117,142,553 for distribution by the Superintendent of Public

146-44  Instruction to the county school districts for Fiscal Year 2004-2005

146-45  which must, except as otherwise provided in sections 194.14 and

147-1  194.18 of this act, be used to employ teachers to comply with the

147-2  required ratio of pupils to teachers, as set forth in NRS 388.700, in

147-3  grades 1 and 2 and in selected kindergartens with pupils who are

147-4  considered at risk of failure by the Superintendent of Public

147-5  Instruction and to maintain the current ratio of pupils per teacher in

147-6  grade 3. Expenditures for the class-size reduction program must be

147-7  accounted for in a separate category of expenditure in the State

147-8  Distributive School Account.

147-9     2.  Except as otherwise provided in sections 194.14 and 194.18

147-10  of this act, the money appropriated by subsection 1 must be used to

147-11  pay the salaries and benefits of not less than 1,953 teachers

147-12  employed by school districts to meet the required pupil-teacher

147-13  ratios in the 2004-2005 school year.

147-14    3.  Any remaining balance of the sum appropriated by

147-15  subsection 1, including any money added thereto pursuant to section

147-16  194.10 of this act, must not be committed for expenditure after

147-17  June 30, 2005, and reverts to the State General Fund as soon as all

147-18  payments of money committed have been made.

147-19    Sec. 194.14.  1.  Except as otherwise provided in subsection

147-20  2, the board of trustees of each county school district:

147-21    (a) Shall file a plan with the Superintendent of Public Instruction

147-22  describing how the money appropriated by sections 194.10 and

147-23  194.12 of this act will be used to comply with the required ratio of

147-24  pupils to teachers in kindergarten and grades 1, 2 and 3; or

147-25    (b) May, after receiving approval of the plan from the

147-26  Superintendent of Public Instruction, use the money appropriated by

147-27  sections 194.10 and 194.12 of this act to carry out an alternative

147-28  program for reducing the ratio of pupils per teacher or to carry out

147-29  programs of remedial education that have been found to be effective

147-30  in improving pupil achievement in grades 1, 2 and 3, so long as the

147-31  combined ratio of pupils per teacher in the aggregate of kindergarten

147-32  and grades 1, 2 and 3 of the school district does not exceed the

147-33  combined ratio of pupils per teacher in the aggregate of kindergarten

147-34  and grades 1, 2 and 3 of the school district in the 2000-2001 school

147-35  year. The plan approved by the Superintendent of Public Instruction

147-36  must describe the method to be used by the school district to

147-37  evaluate the effectiveness of the alternative program or remedial

147-38  programs in improving pupil achievement.

147-39    2.  In lieu of complying with subsection 1, the board of trustees

147-40  of a school district that is located in a county whose population is

147-41  less than 100,000 may, after receiving approval of the plan from the

147-42  Superintendent of Public Instruction, use the money appropriated by

147-43  sections 194.10 and 194.12 of this act to carry out a program in

147-44  which alternative pupil-teacher ratios are carried out in grades 1

147-45  through 5 or grades 1 through 6, as applicable. Alternative ratios for

148-1  grade 6 may only be approved for those school districts that include

148-2  grade 6 in elementary school. The alternative pupil-teacher ratios

148-3  shall not:

148-4     (a) Exceed 22 to 1 in grades 1, 2 and 3; and

148-5     (b) Exceed 25 to 1 in grades 4 and 5 or grades 4, 5 and 6, as

148-6  applicable.

148-7     3.  If a school district receives approval to carry out programs

148-8  of remedial education pursuant to paragraph (b) of subsection 1 or to

148-9  carry out alternative pupil-teacher ratios pursuant to subsection 2,

148-10  the school district shall evaluate the effectiveness of the alternative

148-11  program. The evaluation must include, without limitation, the effect

148-12  of the alternative program on:

148-13    (a) Team-teaching;

148-14    (b) Pupil discipline; and

148-15    (c) The academic achievement of pupils.

148-16    4.  A school district shall submit a written report of the results

148-17  of the evaluation to the Superintendent of Public Instruction on or

148-18  before December 1 of each year for the immediately preceding

148-19  school year. The Superintendent of Public Instruction shall

148-20  summarize the results of the evaluations and report the findings in

148-21  an interim report to the Legislative Committee on Education on or

148-22  before February 16, 2004.

148-23    5.  On or before February 1, 2005, the Superintendent of Public

148-24  Instruction shall submit a final written report of the results of the

148-25  evaluations of alternative class-size reduction programs to the

148-26  Legislative Bureau of Educational Accountability and Program

148-27  Evaluation. On or before February 15, 2005, the Legislative Bureau

148-28  of Educational Accountability and Program Evaluation shall submit

148-29  a copy of the written report to the Director of the Legislative

148-30  Counsel Bureau for transmission to the 73rd Session of the Nevada

148-31  Legislature.

148-32    6.  The interim report required pursuant to subsection 4 and the

148-33  final written report required pursuant to subsection 5 must include,

148-34  without limitation:

148-35    (a) The number of school districts for which an alternative class-

148-36  size reduction program was approved;

148-37    (b) A description of the approved alternative class-size reduction

148-38  programs; and

148-39    (c) The effect of the alternative class-size reduction programs

148-40  on:

148-41        (1) Team teaching;

148-42        (2) Pupil discipline; and

148-43        (3) The academic achievement of pupils.

148-44    Sec. 194.16.  1.  During the 2003-2005 biennium, a school

148-45  district that is located in a county whose population is 100,000 or

149-1  more shall study the current class sizes in the school district for

149-2  grades 1 to 5, inclusive, to determine whether alternative pupil-

149-3  teacher ratios may:

149-4     (a) Improve the academic achievement of pupils;

149-5     (b) Decrease pupil discipline; or

149-6     (c) Decrease or eliminate team-teaching in grades 1 and 2.

149-7     2.  In conducting the study, the school district shall consider the

149-8  costs that would be associated with carrying out the alternative

149-9  pupil-teacher ratios, including, without limitation, the:

149-10    (a) Number of additional classrooms needed; and

149-11    (b) Number of additional teachers needed.

149-12    3.  On or before February 15, 2005, each school district that

149-13  conducts a study of alternative pupil-teacher ratios pursuant to this

149-14  section shall submit a written report of its findings concerning

149-15  alternative pupil-teacher ratios to the:

149-16    (a) Director of the Legislative Counsel Bureau for transmission

149-17  to the 73rd Session of the Nevada Legislature;

149-18    (b) Legislative Bureau of Educational Accountability and

149-19  Program Evaluation; and

149-20    (c) State Board of Education.

149-21    Sec. 194.18.  1.  The money appropriated for class-size

149-22  reduction pursuant to sections 194.10 and 194.12 of this act:

149-23    (a) May be applied first to pupils considered most at risk of

149-24  failure.

149-25    (b) Must not be used to settle or arbitrate disputes between a

149-26  recognized organization representing employees of a school district

149-27  and the school district, or to settle any negotiations.

149-28    (c) Must not be used to adjust the district-wide schedules of

149-29  salaries and benefits of the employees of a school district.

149-30    2.  The money appropriated for class-size reduction pursuant to

149-31  sections 194.10 and 194.12 of this act must not be distributed to a

149-32  school district unless that school district has:

149-33    (a) Filed with the Department of Education a plan for achieving

149-34  the required ratio set forth in NRS 388.700; and

149-35    (b) Demonstrated that, from resources of the school district

149-36  other than allocations received from the State Distributive School

149-37  Account for class-size reduction, a sufficient number of classroom

149-38  teachers have been employed to maintain the average pupil-teacher

149-39  ratio that existed for each grade for grades 1, 2 and 3, in that school

149-40  district for the 3 school years immediately preceding the start of the

149-41  class-size reduction program in the 1990-1991 school year. In

149-42  addition, if a school district uses the allocations received from the

149-43  State Distributive School Account for class-size reduction to carry

149-44  out an alternative class-size reduction program as set forth in

149-45  subsection 2 of section 194.14 of this act, a sufficient number of

150-1  teachers must have been employed to maintain the average pupil-

150-2  teacher ratio that existed in each grade so reduced, in that school

150-3  district for the 3 years immediately preceding the implementation of

150-4  the alternative program.

150-5     Sec. 194.20.  In no event may the alternative pupil-teacher

150-6  ratios authorized pursuant to subsection 2 of section 194.14 of this

150-7  act be carried out beyond the 2003-2005 biennium unless the 73rd

150-8  Session of the Nevada Legislature determines that the alternative

150-9  pupil-teacher ratios may be carried out after June 30, 2005.

150-10    Sec. 194.22.  The basic support guarantee for school districts

150-11  for operating purposes for the 2003-2004 Fiscal Year is an estimated

150-12  weighted average of $4,295 per pupil. For each respective school

150-13  district, the basic support guarantee per pupil for the 2003-2004

150-14  Fiscal Year is:

 

150-15  Carson City. $4,923

150-16  Churchill County. $5,418

150-17  Clark County. $4,127

150-18  Douglas County. $4,541

150-19  Elko County. $5,307

150-20  Esmeralda County. $9,169

150-21  Eureka County. $3,495

150-22  Humboldt County. $5,362

150-23  Lander County. $4,836

150-24  Lincoln County. $7,943

150-25  Lyon County. $5,553

150-26  Mineral County. $6,012

150-27  Nye County. $5,561

150-28  Pershing County. $6,385

150-29  Storey County. $7,082

150-30  Washoe County. $4,161

150-31  White Pine County. $6,164

150-32    Sec. 194.24.  1.  The basic support guarantee for school

150-33  districts for operating purposes for the 2004-2005 Fiscal Year is an

150-34  estimated weighted average of $4,424 per pupil.

150-35    2.  On or before April 1, 2004, the Department of Taxation shall

150-36  provide a certified estimate of the assessed valuation for each school

150-37  district for the 2004-2005 Fiscal Year. The assessed valuation for

150-38  each school district must be that which is taxable for purposes of

150-39  providing revenue to school districts, including any assessed

150-40  valuation attributable to the net proceeds of minerals derived from

150-41  within the boundaries of the district.

150-42    3.   Pursuant to NRS 362.115, on or before April 25 of each

150-43  year, the Department of Taxation shall provide an estimate of the

151-1  net proceeds of minerals based upon statements required of mine

151-2  operators.

151-3     4.  For purposes of establishing the basic support guarantee, the

151-4  estimated basic support guarantees for each school district for the

151-5  2004-2005 Fiscal Year for operating purposes are:

 

151-6       Basic                      Estimated

151-7  Support                             Basic

151-8    Guarantee   Estimated      Support

151-9     Before              Ad Valorem  Guarantee

151-10  School DistrictAdjustmentAdjustmentas Adjusted

151-11  Carson City$4,462          $643       $5,105

151-12  Churchill County        $5,094          $514       $5,608

151-13  Clark County       $3,328          $921       $4,249

151-14  Douglas County       $3,196       $1,451       $4,647

151-15  Elko County       $5,004          $508       $5,512

151-16  Esmeralda County       $6,596       $2,987       $9,583

151-17  Eureka County    $(5,236)       $9,304       $4,068

151-18  Humboldt County       $5,006          $642       $5,648

151-19  Lander County        $3,741       $1,328       $5,069

151-20  Lincoln County        $7,519          $664       $8,183

151-21  Lyon County        $5,149          $593       $5,742

151-22  Mineral County        $5,792          $473       $6,265

151-23  Nye County        $4,888          $877       $5,765

151-24  Pershing County        $5,714          $949       $6,663

151-25  Storey County        $5,559       $1,848       $7,407

151-26  Washoe County        $3,393          $908       $4,301

151-27  White Pine County       $5,915          $482       $6,397

 

151-28    5.  The ad valorem adjustment may be made only to take into

151-29  account the difference in the assessed valuation and the estimated

151-30  enrollment of the school district between the amount estimated as of

151-31  April 1, 2003, and the amount estimated as of April 1, 2004, for the

151-32  2004-2005 Fiscal Year. Estimates of net proceeds of minerals

151-33  received from the Department of Taxation on or before April 25

151-34  pursuant to subsection 3 must be taken into consideration in

151-35  determining the adjustment.

151-36    6.  Upon receipt of the certified estimates of assessed valuations

151-37  as of April 1, 2004, from the Department of Taxation, the

151-38  Department of Education shall recalculate the amount of ad valorem

151-39  adjustment and the tentative basic support guarantee for operating

151-40  purposes for the 2004-2005 Fiscal Year by April 15, 2004. The final

151-41  basic support guarantee for each school district for the 2004-2005

151-42  Fiscal Year is the amount, which is recalculated for the 2004-2005

151-43  Fiscal Year pursuant to this section, taking into consideration

152-1  estimates of net proceeds of minerals received from the Department

152-2  of Taxation on or before April 25, 2004. The basic support

152-3  guarantee recalculated pursuant to this section must be calculated

152-4  before May 31, 2004.

152-5     Sec. 194.26.  1.  The basic support guarantee for each special

152-6  education program unit that is maintained and operated for at least 9

152-7  months of a school year is $31,811 in the 2003-2004 Fiscal Year

152-8  and $32,447 in the 2004-2005 Fiscal Year, except as limited by

152-9  subsection 2.

152-10    2.  The maximum number of units and amount of basic support

152-11  for special education program units within each of the school

152-12  districts, before any reallocation pursuant to NRS 387.1221, for the

152-13  Fiscal Years 2003-2004 and 2004-2005 are:

 

152-14    Allocation of Special Education Units

152-15      2003-20042004-2005

152-16  DISTRICT          Units     Amount          Units     Amount

152-17  Carson City        82  $2,608,502            84  $2,725,548

152-18  Churchill County  45  $1,431,495            46  $1,492,562

152-19  Clark County         1,594  $50,706,734     1,661  $53,894,467

152-20  Douglas County 64  $2,035,904            65  $2,109,055

152-21  Elko County  80  $2,544,880            80  $2,595,760

152-22  Esmeralda County     2     $63,622                 2     $64,894

152-23  Eureka County     4   $127,244                 4   $129,788

152-24  Humboldt County 30   $954,330               30   $973,410

152-25  Lander County  12   $381,732               12   $389,364

152-26  Lincoln County  17   $540,787               17   $551,599

152-27  Lyon County 56  $1,781,416            57  $1,849,479

152-28  Mineral County  12   $381,732               12   $389,364

152-29  Nye County 47  $1,495,117            50  $1,622,350

152-30  Pershing County 14   $445,354               14   $454,258

152-31  Storey County     8   $254,488                 8   $259,576

152-32  Washoe County             491  $15,619,201        510  $16,547,970

152-33  White Pine County 17   $540,787               16   $519,152

152-34  Subtotal          2,575  $81,913,325     2,668  $86,568,596

152-35  Reserved by State

152-36  Board of Education       40                 $1,272,440            40                     $1,297,880

152-37  TOTAL         2,615  $83,185,765     2,708  $87,866,476

 

152-38    3.  The State Board of Education shall reserve 40 special

152-39  education program units in each fiscal year of the 2003-2005

152-40  biennium, to be allocated to school districts by the State Board of

152-41  Education to meet additional needs that cannot be met by the

152-42  allocations provided in subsection 2 to school districts for that fiscal

152-43  year. In addition, charter schools in this state are authorized to apply

153-1  directly to the Department of Education for the reserved special

153-2  education program units, which may be allocated upon approval of

153-3  the State Board of Education.

153-4     4.  Notwithstanding the provisions of subsections 2 and 3, the

153-5  State Board of Education is authorized to spend from the State

153-6  Distributive School Account up to $181,067 in the Fiscal Year

153-7  2003-2004 for 5.69 special education program units and $190,877 in

153-8  the Fiscal Year 2004-2005 for 5.88 special education program units

153-9  for instructional programs incorporating educational technology for

153-10  gifted and talented pupils. Any school district may submit a written

153-11  application to the Department of Education requesting one or more

153-12  of the units for gifted and talented pupils. For each fiscal year of the

153-13  2003-2005 biennium, the Department will award the units for gifted

153-14  and talented pupils based on a review of applications received from

153-15  school districts.

153-16    Sec. 194.28.  1.  There is hereby appropriated from the State

153-17  General Fund to the State Distributive School Account in the State

153-18  General Fund created pursuant to NRS 387.030:

153-19  For the 2003-2004 Fiscal Year. $637,789,627

153-20  For the 2004-2005 Fiscal Year. $767,086,697

153-21    2.  The money appropriated by subsection 1 must be:

153-22    (a) Expended in accordance with NRS 353.150 to 353.245,

153-23  inclusive, concerning the allotment, transfer, work program and

153-24  budget; and

153-25    (b) Work-programmed for the 2 separate Fiscal Years 2003-

153-26  2004 and 2004-2005, as required by NRS 353.215. Work programs

153-27  may be revised with the approval of the Governor upon the

153-28  recommendation of the Chief of the Budget Division of the

153-29  Department of Administration.

153-30    3.  Transfers to and from allotments must be allowed and made

153-31  in accordance with NRS 353.215 to 353.225, inclusive, after

153-32  separate considerations of the merits of each request.

153-33    4.  The sums appropriated by subsection 1 are available for

153-34  either fiscal year or may be transferred to Fiscal Year 2002-2003.

153-35  Money may be transferred from one fiscal year to another with the

153-36  approval of the Governor upon the recommendation of the Chief of

153-37  the Budget Division of the Department of Administration. If funds

153-38  appropriated by subsection 1 are transferred to Fiscal Year 2002-

153-39  2003, any remaining funds in the State Distributive School Account

153-40  after all obligations have been met that are not subject to reversion

153-41  to the State General Fund must be transferred back to Fiscal Year

153-42  2003-2004. Any amount transferred back to Fiscal Year 2003-2004

153-43  must not exceed the amount originally transferred to Fiscal Year

153-44  2002-2003.

154-1     5.  Any remaining balance of the appropriation made by

154-2  subsection 1 for the 2003-2004 Fiscal Year must be transferred and

154-3  added to the money appropriated for the 2004-2005 Fiscal Year and

154-4  may be expended as that money is expended.

154-5     6.  Any remaining balance of the appropriation made by

154-6  subsection 1 for the 2004-2005 Fiscal Year, including any money

154-7  added thereto pursuant to the provisions of subsections 3 and 5,

154-8  must not be committed for expenditure after June 30, 2005, and

154-9  reverts to the State General Fund as soon as all payments of money

154-10  committed have been made.

154-11    Sec. 194.30.  1.  Expenditure of $203,448,548 by the

154-12  Department of Education from money in the State Distributive

154-13  School Account that was not appropriated from the State General

154-14  Fund is hereby authorized during the fiscal year beginning July 1,

154-15  2003.

154-16    2.  Expenditure of $142,024,404 by the Department of

154-17  Education from money in the State Distributive School Account that

154-18  was not appropriated from the State General Fund is hereby

154-19  authorized during the fiscal year beginning July 1, 2004.

154-20    3.  For purposes of accounting and reporting, the sums

154-21  authorized for expenditure by subsections 1 and 2 are considered to

154-22  be expended before any appropriation is made to the State

154-23  Distributive School Account from the State General Fund.

154-24    4.  The money authorized to be expended by subsections 1 and

154-25  2 must be expended in accordance with NRS 353.150 to 353.245,

154-26  inclusive, concerning the allotment, transfer, work program and

154-27  budget. Transfers to and from allotments must be allowed and made

154-28  in accordance with NRS 353.215 to 353.225, inclusive, after

154-29  separate consideration of the merits of each request.

154-30    5.  The Chief of the Budget Division of the Department of

154-31  Administration may, with the approval of the Governor, authorize

154-32  the augmentation of the amounts authorized for expenditure by the

154-33  Department of Education, in subsections 1 and 2, for the purpose of

154-34  meeting obligations of the State incurred under chapter 387 of NRS

154-35  with amounts from any other state agency, from any agency of local

154-36  government, from any agency of the Federal Government or from

154-37  any other source that he determines is in excess of the amount taken

154-38  into consideration by this act. The Chief of the Budget Division of

154-39  the Department of Administration shall reduce any authorization

154-40  whenever he determines that money to be received will be less than

154-41  the amount authorized in subsections 1 and 2.

154-42    Sec. 194.32.  During each of the Fiscal Years 2003-2004 and

154-43  2004-2005, whenever the State Controller finds that current claims

154-44  against the State Distributive School Account in the State General

154-45  Fund exceed the amount available in the Account to pay those

155-1  claims, he may advance temporarily from the State General Fund

155-2  to the State Distributive School Account the amount required to pay

155-3  the claims, but not more than the amount expected to be received in

155-4  the current fiscal year from any source authorized for the State

155-5  Distributive School Account. No amount may be transferred unless

155-6  requested by the Chief of the Budget Division of the Department of

155-7  Administration.

155-8     Sec. 194.34.  The Department of Education is hereby

155-9  authorized to spend from the State Distributive School Account the

155-10  sums of $16,926,569 for the 2003-2004 Fiscal Year and

155-11  $17,843,596 for the 2004-2005 Fiscal Year for the support of

155-12  courses which are approved by the Department of Education as

155-13  meeting the course of study for an adult standard high school

155-14  diploma as approved by the State Board of Education. In each fiscal

155-15  year of the 2003-2005 biennium, the sum authorized must be

155-16  allocated among the various school districts in accordance with a

155-17  plan or formula developed by the Department of Education to

155-18  ensure the money is distributed equitably and in a manner that

155-19  permits accounting for the expenditures of school districts.

155-20    Sec. 194.36.  The Department of Education is hereby

155-21  authorized to provide from the State Distributive School Account

155-22  the sum of $50,000 to each of the 17 school districts in each fiscal

155-23  year of the 2003-2005 biennium to support special counseling

155-24  services for elementary school pupils at risk of failure.

155-25    Sec. 194.38.  The amounts of the guarantees set forth in

155-26  sections 194.22 and 194.24 of this act may be reduced to effectuate

155-27  a reserve required pursuant to NRS 353.225.

155-28    Sec. 194.40.  1.  The Department of Education shall transfer

155-29  from the State Distributive School Account to the school districts

155-30  specified in this section the following sums for Fiscal Years 2003-

155-31  2004 and 2004-2005:

 

155-32  School District2003-20042004-2005

155-33  Clark County School District  $4,532,532  $4,552,361

155-34  Douglas County School District  $1,146,374  $1,175,848

155-35  Elko County School District  $1,291,907  $1,295,158

155-36  Washoe County School District  $1,847,128  $1,913,468

155-37    $8,817,941  $8,936,835

 

155-38    2.  A school district that receives an allocation pursuant to

155-39  subsection 1 shall:

155-40    (a) Use the money to maintain and continue the operation of a

155-41  regional training program for the professional development of

155-42  teachers and administrators established by the school district

155-43  pursuant to NRS 391.512; and

156-1     (b) Use the money to maintain and continue the operation of the

156-2  Nevada Early Literacy Intervention Program through the regional

156-3  training program established pursuant to paragraph (a).

156-4     3.  Any remaining balance of the transfers made by subsection

156-5  1 for the 2003-2004 Fiscal Year must be added to the money

156-6  received by the school districts for the 2004-2005 Fiscal Year and

156-7  may be expended as that money is expended. Any remaining

156-8  balance of the transfers made by subsection 1 for the 2004-2005

156-9  Fiscal Year, including any money added from the transfer for the

156-10  previous fiscal year, must not be committed for expenditure after

156-11  June 30, 2005, and reverts to the State Distributive School Account

156-12  as soon as all payments of money committed have been made.

156-13    Sec. 194.42.  1.  The Legislative Bureau of Educational

156-14  Accountability and Program Evaluation is hereby authorized to

156-15  receive from the State Distributive School Account to spend for an

156-16  evaluation of the regional training programs for the professional

156-17  development of teachers and administrators established pursuant to

156-18  NRS 391.512:

156-19  For Fiscal Year 2003-2004 . $100,000

156-20  For Fiscal Year 2004-2005 . $100,000

156-21    2.  Any remaining balance of the sums authorized for

156-22  expenditure by subsection 1 for the 2003-2004 Fiscal Year must be

156-23  added to the money authorized for expenditure for the 2004-2005

156-24  Fiscal Year and may be expended as that money is expended. Any

156-25  remaining balance of the sums authorized for expenditure pursuant

156-26  to subsection 1 for the 2004-2005 Fiscal Year, including any money

156-27  added from the authorization for the previous fiscal year, must not

156-28  be committed for expenditure after June 30, 2005, and reverts to the

156-29  State Distributive School Account as soon as all payments of money

156-30  committed have been made.

156-31    Sec. 194.44.  1.  The Department of Education shall transfer

156-32  from the State Distributive School Account to the Statewide Council

156-33  for the Coordination of the Regional Training Programs created by

156-34  NRS 391.516 the sum of $80,000 in each Fiscal Year 2003-2004

156-35  and 2004-2005 for additional training opportunities for educational

156-36  administrators in Nevada.

156-37    2.  The Statewide Council shall use the money:

156-38    (a) To support the goals of Nevada Project LEAD (Leadership

156-39  in Educational Administration Development), as established through

156-40  the Department of Educational Leadership in the College of

156-41  Education, located at the University of Nevada, Reno. In supporting

156-42  the goals of Nevada Project LEAD, the Statewide Council shall:

156-43        (1) Disseminate research-based knowledge related to

156-44  effective educational leadership behaviors and skills; and

157-1         (2) Develop, support and maintain on-going activities,

157-2  programs, training and networking opportunities.

157-3     (b) For purposes of providing additional training for educational

157-4  administrators, including, without limitation, paying:

157-5         (1) Travel expenses of administrators who attend the training

157-6  program;

157-7         (2) Travel and per-diem expenses for any consultants

157-8  contracted to provide additional training; and

157-9         (3) Any charges to obtain a conference room for the

157-10  provision of the additional training.

157-11    (c) To supplement and not replace the money that the school

157-12  district, Nevada Project LEAD or the regional training program

157-13  would otherwise expend for training for administrators as described

157-14  in this section.

157-15    3.  Any remaining balance of the transfers made by subsection

157-16  1 for the 2003-2004 Fiscal Year must be added to the money

157-17  received by the Statewide Council for the 2004-2005 Fiscal Year

157-18  and may be expended as that money is expended. Any remaining

157-19  balance of the transfers made by subsection 1 for the 2004-2005

157-20  Fiscal Year, including any money added from the transfer for the

157-21  previous fiscal year, must not be committed for expenditure after

157-22  June 30, 2005, and reverts to the State Distributive School Account

157-23  as soon as all payments of money committed have been made.

157-24    Sec. 194.46.  1.  The Department of Education shall transfer

157-25  from the State Distributive School Account the following sums for

157-26  remedial education programs for certain schools:

157-27  For Fiscal Year 2003-2004. $5,179,109

157-28  For Fiscal Year 2004-2005 . $5,013,874

157-29  The money allocated must be used to provide remedial education

157-30  programs that have been approved by the Department as being

157-31  effective in improving pupil achievement.

157-32    2.  A school may submit an application to the Department of

157-33  Education on or before November 1 of each fiscal year for

157-34  transmission to the State Board of Examiners for an allocation from

157-35  the amount authorized by subsection 1 if the school:

157-36    (a) Receives a designation as demonstrating need for

157-37  improvement.

157-38    (b) Did not receive a designation as demonstrating need for

157-39  improvement, but the school failed to meet adequate yearly

157-40  progress; or

157-41    (c) Did not receive a designation as demonstrating need for

157-42  improvement, but more than 40 percent of the pupils enrolled in the

157-43  school received an average score below the 26th percentile on all

157-44  four subjects tested pursuant to NRS 389.015.

158-1     3.  The Department of Education shall, in consultation with the

158-2  Budget Division of the Department of Administration and the

158-3  Legislative Bureau of Educational Accountability and Program

158-4  Evaluation, develop a form for such applications. The form must

158-5  include, without limitation, a notice that money received by a school

158-6  to implement or continue remedial education programs that have

158-7  been approved by the Department as being effective in improving

158-8  pupil achievement will be used to implement or continue the

158-9  programs in a manner that has been approved by the vendor of the

158-10  remedial program.

158-11    4.  Upon receipt of an application submitted pursuant to

158-12  subsection 2, the Department of Education shall review the

158-13  application jointly with the Budget Division of the Department of

158-14  Administration and the Legislative Bureau of Educational

158-15  Accountability and Program Evaluation. The Department

158-16  of Education shall transmit the application to the State Board of

158-17  Examiners with the recommendation of the Department of

158-18  Education concerning the allocation of money based upon each

158-19  application so received. The State Board of Examiners, or the Clerk

158-20  of the Board if authorized by the Board to act on its behalf, shall

158-21  consider each such application and, if it finds that an allocation

158-22  should be made, recommend the amount of the allocation to the

158-23  Interim Finance Committee. The Interim Finance Committee shall

158-24  consider each such recommendation, but is not bound to follow the

158-25  recommendation of the State Board of Examiners when determining

158-26  the allocation to be received by a school. In determining the amount

158-27  of the allocation, the State Board of Examiners and the Interim

158-28  Finance Committee shall consider:

158-29    (a) The total number of pupils enrolled in the school who failed

158-30  to meet adequate yearly progress;

158-31    (b) The percentage of pupils enrolled in the school who failed to

158-32  meet adequate yearly progress;

158-33    (c) The total number of subgroups of pupils, as prescribed by the

158-34  No Child Left Behind Act of 2001, 20 U.S.C. §§ 6301 et seq.,

158-35  enrolled in the school who failed to meet adequate yearly progress;

158-36  and

158-37    (d) The financial need of the particular school.

158-38    5.  In addition to the considerations set forth in subsection 4, in

158-39  determining whether to approve an application for a school that has

158-40  received an allocation in the immediately preceding year and in

158-41  determining the amount of the allocation for such a school, the State

158-42  Board of Examiners and the Interim Finance Committee shall

158-43  consider whether the school has carried out the program of remedial

158-44  study for which it received an allocation in a manner that has been

158-45  approved by the vendor of the remedial program and whether the

159-1  program has been successful, as measured by the academic

159-2  achievement of the pupils enrolled in the school on the examinations

159-3  administered pursuant to NRS 389.015 or 389.550 and any

159-4  assessments related to the program of remedial study.

159-5     6.  A school that receives an allocation of money pursuant to

159-6  this section shall use the money to:

159-7     (a) Pay the costs incurred by the school in providing the

159-8  program of remedial study required by NRS 385.389. The money

159-9  must first be applied to those pupils who failed to meet adequate

159-10  yearly progress.

159-11    (b) Pay for the salaries, training or other compensation of

159-12  teachers and other educational personnel to provide the program

159-13  of remedial study, instructional materials required for the program

159-14  of remedial study, equipment necessary to offer the program of

159-15  remedial study and all other additional operating costs attributable to

159-16  the program of remedial study, to the extent that the training,

159-17  materials and equipment are those that are approved by the vendor

159-18  of the remedial program.

159-19    (c) Supplement and not replace the money the school would

159-20  otherwise expend for programs of remedial study.

159-21    7.  Before a school amends a plan for expenditure of an

159-22  allocation of money received pursuant to this section, the school

159-23  district in which the school is located must submit the proposed

159-24  amendment to the Department of Education to receive approval

159-25  from the Department of Education, the Budget Division of the

159-26  Department of Administration and the Legislative Bureau of

159-27  Educational Accountability and Program Evaluation, or the Interim

159-28  Finance Committee.

159-29    8.  The sums authorized for expenditure in subsection 1 are

159-30  available for either fiscal year. Any remaining balance of those sums

159-31  must not be committed for expenditure after June 30, 2005, and

159-32  reverts to the State Distributive School Account as soon as all

159-33  payments of money committed have been made.

159-34    Sec. 194.48.  1.  The Department of Education shall transfer

159-35  from the State Distributive School Account the following sums for

159-36  supplemental services or tutoring for pupils in non-Title I schools

159-37  that failed to meet adequate yearly progress on the examinations

159-38  administered pursuant to NRS 389.550:

159-39  For the Fiscal Year 2003-2004. $1,000,000

159-40  For the Fiscal Year 2004-2005 . $1,500,000

159-41    2.  The supplemental services or tutoring for which money is

159-42  provided pursuant to this section must:

159-43    (a) Be conducted before or after school, on weekends, during the

159-44  summer or between sessions in schools with year-round school

159-45  calendars; and

160-1     (b) Be selected by the Department as an approved provider in

160-2  accordance with the No Child Left Behind Act of 2001, 20 U.S.C.

160-3  §§ 6301 et seq.

160-4     3.  A school may submit an application to the Department of

160-5  Education on or before November 1 of each fiscal year for

160-6  transmission to the State Board of Examiners for an allocation from

160-7  the amount authorized by subsection 1 if the school:

160-8     (a) Receives a designation as demonstrating need for

160-9  improvement; and

160-10    (b) Is not receiving money from Title I, 20 U.S.C. §§ 6301 et

160-11  seq.

160-12    4.  The Department of Education shall, in consultation with the

160-13  Budget Division of the Department of Administration and the

160-14  Legislative Bureau of Educational Accountability and Program

160-15  Evaluation, develop a form for such applications.

160-16    5.  Upon receipt of an application submitted pursuant to

160-17  subsection 3, the Department of Education shall review the

160-18  application jointly with the Budget Division of the Department of

160-19  Administration and the Legislative Bureau of Educational

160-20  Accountability and Program Evaluation. The Department

160-21  of Education shall transmit the application to the State Board of

160-22  Examiners with the recommendation of the Department of

160-23  Education concerning the allocation of money based upon each

160-24  application so received. The State Board of Examiners, or the Clerk

160-25  of the Board if authorized by the Board to act on its behalf, shall

160-26  consider each such application and, if it finds that an allocation

160-27  should be made, recommend the amount of the allocation to the

160-28  Interim Finance Committee. The Interim Finance Committee shall

160-29  consider each such recommendation, but is not bound to follow the

160-30  recommendation of the State Board of Examiners when determining

160-31  the allocation to be received by a school district.

160-32    6.  A school that receives an allocation of money pursuant to

160-33  this section shall use the money to:

160-34    (a) Provide supplemental services or tutoring that has been

160-35  selected and approved by the Department of Education.

160-36    (b) Pay the costs incurred by the school in providing the

160-37  supplemental services or tutoring. The money must be applied to

160-38  those pupils who failed to meet adequate yearly progress.

160-39    (c) Pay for the salaries, training or other compensation of

160-40  teachers and other educational personnel to provide the

160-41  supplemental services or tutoring, instructional materials required

160-42  for the program, equipment necessary to offer the program and all

160-43  other additional operating costs attributable to the program.

160-44    (d) Supplement and not replace the money the school district

160-45  would otherwise expend for supplemental services or tutoring.

161-1     7.  Before a school amends a plan for expenditure of an

161-2  allocation of money received pursuant to this section, the school

161-3  district in which the school is located must submit the proposed

161-4  amendment to the Department of Education to receive approval

161-5  from the Department of Education, the Budget Division of the

161-6  Department of Administration and the Legislative Bureau of

161-7  Educational Accountability and Program Evaluation, or the Interim

161-8  Finance Committee.

161-9     8.  The sums transferred pursuant to subsection 1 are available

161-10  for either fiscal year. Any remaining balance of those sums must not

161-11  be committed for expenditure after June 30, 2005, and reverts to the

161-12  State Distributive School Account as soon as all payments of money

161-13  committed have been made.

161-14    Sec. 194.50.  1.  The Department of Education shall transfer

161-15  from the State Distributive School Account the following sums for

161-16  early childhood education:

161-17  For the Fiscal Year 2003-2004. $2,896,583

161-18  For the Fiscal Year 2004-2005. $2,896,583

161-19    2.  Of the sums transferred pursuant to subsection 1, $301,000

161-20  in each fiscal year of the 2003-2005 biennium must be used for the

161-21  Classroom on Wheels Program.

161-22    3.  The remaining money transferred by subsection 1 must be

161-23  used by the Department of Education for competitive state grants to

161-24  school districts and community-based organizations for early

161-25  childhood education programs.

161-26    4.  To receive a grant of money pursuant to subsections 2 and 3,

161-27  school districts, community-based organizations and the Classroom

161-28  on Wheels Program must submit a comprehensive plan to the

161-29  Department of Education that includes, without limitation:

161-30    (a) A detailed description of the proposed early childhood

161-31  education program;

161-32    (b) A description of the manner in which the money will be

161-33  used, which must supplement and not replace the money that would

161-34  otherwise be expended for early childhood education programs; and

161-35    (c) A plan for the longitudinal evaluation of the program to

161-36  determine the effectiveness of the program on the academic

161-37  achievement of children who participate in the program.

161-38    5.  A school district, community-based organization or

161-39  Classroom on Wheels Program that receives a grant of money shall:

161-40    (a) Use the money to initiate or expand prekindergarten

161-41  education programs that meet the criteria set forth in the publication

161-42  of the Department of Education, entitled “August 2000 Public

161-43  Support for Prekindergarten Education For School Readiness in

161-44  Nevada.”

162-1     (b) Use the money to supplement and not replace the money that

162-2  the school district, community-based organization or Classroom on

162-3  Wheels Program would otherwise expend for early childhood

162-4  education programs, as described in this section.

162-5     (c) Use the money to pay for the salaries and other items directly

162-6  related to the instruction of pupils in the classroom.

162-7     (d) Submit a longitudinal evaluation of the program in

162-8  accordance with the plan submitted pursuant to paragraph (c) of

162-9  subsection 4.

162-10  The money must not be used to remodel classrooms or facilities or

162-11  for playground equipment.

162-12    6.  The Department of Education shall develop statewide

162-13  performance and outcome indicators to measure the effectiveness of

162-14  the early childhood education programs for which grants of money

162-15  were awarded pursuant to this section. The indicators must include,

162-16  without limitation:

162-17    (a) Longitudinal measures of the developmental progress of

162-18  children before and after their completion of the program;

162-19    (b) Longitudinal measures of parental involvement in the

162-20  program before and after completion of the program; and

162-21    (c) The percentage of participants who drop out of the program

162-22  before completion.

162-23    7.  The Department of Education shall review the evaluations of

162-24  the early childhood education programs submitted by each school

162-25  district, community-based organization and the Classroom on

162-26  Wheels Program pursuant to paragraph (d) of subsection 5 and

162-27  prepare a compilation of the evaluations for inclusion in the report

162-28  submitted pursuant to subsection 8.

162-29    8.  The Department of Education shall, on an annual basis,

162-30  provide a written report to the Governor, Legislative Committee on

162-31  Education and the Legislative Bureau of Educational Accountability

162-32  and Program Evaluation regarding the effectiveness of the early

162-33  childhood programs for which grants of money were received. The

162-34  report must include, without limitation:

162-35    (a) The number of grants awarded;

162-36    (b) An identification of each school district, community-based

162-37  organization and the Classroom on Wheels Program that received a

162-38  grant of money and the amount of each grant awarded;

162-39    (c) For each school district, community based-organization and

162-40  the Classroom on Wheels Program that received a grant of money:

162-41        (1) The number of children who received services through a

162-42  program funded by the grant for each year that the program received

162-43  funding from the State for early childhood programs; and

163-1         (2) The average per child expenditure for the program for

163-2  each year the program received funding from the State for early

163-3  childhood programs;

163-4     (d) A compilation of the evaluations reviewed pursuant to

163-5  subsection 7 that includes, without limitation:

163-6         (1) A longitudinal comparison of the data showing the

163-7  effectiveness of the different programs; and

163-8         (2)  A description of the programs in this state that are the

163-9  most effective; and

163-10    (e) Any recommendations for legislation.

163-11    9.  Any balance of the sums transferred pursuant to subsection 1

163-12  remaining at the end of the respective fiscal years must not be

163-13  committed for expenditure after June 30 of the respective fiscal

163-14  years and reverts to the State Distributive School Account as soon as

163-15  all payments of money committed have been made.

163-16    Sec. 194.52.  1.  The Department of Education shall transfer

163-17  from the State Distributive School Account the following sums to

163-18  purchase one-fifth of a year of service for certain teachers in

163-19  accordance with NRS 391.165:

163-20  For the Fiscal Year 2003-2004. $2,689,206

163-21  For the Fiscal Year 2004-2005. $7,045,056

163-22    2.  The Department of Education shall distribute the money

163-23  appropriated by subsection 1 to the school districts to assist the

163-24  school districts with paying for the retirement credit for certain

163-25  teachers in accordance with NRS 391.165. The amount of money

163-26  distributed to each school district must be proportionate to the total

163-27  costs of paying for the retirement credit pursuant to NRS 391.165

163-28  for each fiscal year. If insufficient money is available from the

163-29  appropriation to pay the total costs necessary to pay the retirement

163-30  credit for each fiscal year, the school district shall pay the difference

163-31  to comply with NRS 391.165.

163-32    3.  Any balance of the sums appropriated by subsection 1

163-33  remaining at the end of the respective fiscal years must not be

163-34  committed for expenditure after June 30 of the respective fiscal

163-35  years and reverts to the State General Fund as soon as all payments

163-36  of money committed have been made.

163-37    Sec. 194.54.  1.  The Department of Education shall transfer

163-38  from the State Distributive School Account the following sum to

163-39  purchase one-fifth of a year of service for certain licensed

163-40  educational personnel in accordance with NRS 391.165:

163-41  For the Fiscal Year 2004-2005. $5,732,643

163-42    2.  The Department of Education shall distribute the money

163-43  appropriated by subsection 1 to the school districts to assist the

163-44  school districts with paying for the retirement credit for certain

163-45  licensed educational personnel in accordance with NRS 391.165.

164-1  The amount of money distributed to each school district must be

164-2  proportionate to the total costs of paying for the retirement credit

164-3  pursuant to NRS 391.165 for each fiscal year. If insufficient money

164-4  is available to pay the total costs necessary to pay the retirement

164-5  credit for each fiscal year, the school district shall pay the difference

164-6  to comply with NRS 391.165.

164-7     3.  Any remaining balance of the appropriation made by

164-8  subsection 1 must not be committed for expenditure after June 30,

164-9  2005, and reverts to the State General Fund as soon as all payments

164-10  of money committed have been made.

164-11    Sec. 194.56.  Of the amounts included in the basic support

164-12  guarantee amounts enumerated in sections 194.22 and 194.24 of this

164-13  act, $64,425,447 for Fiscal Year 2003-2004 and $66,721,434 for

164-14  Fiscal Year 2004-2005 must be expended for the purchase of

164-15  textbooks, instructional supplies and instructional hardware as

164-16  prescribed in section 194.2 of this act.

164-17    Sec. 194.58.  All funding remaining in the Fund for School

164-18  Improvement at the close of Fiscal Year 2002-2003 shall be

164-19  transferred to the budget for the State Distributive School Account

164-20  and shall be authorized for expenditure in that account.

164-21    Sec. 194.60.  The sums appropriated or authorized in sections

164-22  194.40 to 194.54, inclusive, of this act:

164-23    1.  Must be accounted for separately from any other money

164-24  received by the school districts of this state and used only for the

164-25  purposes specified in the applicable section of this act.

164-26    2.  May not be used to settle or arbitrate disputes between a

164-27  recognized organization representing employees of a school district

164-28  and the school district, or to settle any negotiations.

164-29    3.  May not be used to adjust the district-wide schedules of

164-30  salaries and benefits of the employees of a school district.

164-31    Sec. 194.62.  1.  The Department of Education shall transfer

164-32  from the State Distributive School Account the following sums for

164-33  special transportation costs to school districts:

164-34  For the 2003-2004 school year. $47,715

164-35  For the 2004-2005 school year. $47,715

164-36    2.  Pursuant to NRS 392.015, the Department of Education shall

164-37  use the money transferred in subsection 1 to reimburse school

164-38  districts for the additional costs of transportation for any pupil to a

164-39  school outside the school district in which his residence is located.

164-40    Sec. 194.64.  There is hereby appropriated from the State

164-41  General Fund to the State Distributive School Account created by

164-42  NRS 387.030 in the State General Fund the sum of $3,152,559 for

164-43  an unanticipated shortfall in money in Fiscal Year 2002-2003. This

164-44  appropriation is supplemental to that made by section 4 of chapter

165-1  565, Statutes of Nevada 2001, at page 2832 and to that made

165-2  pursuant to Assembly Bill No. 253 of the 72nd Legislative Session.

165-3     Sec. 194.66.  Each school district shall expend the revenue

165-4  made available through this act, as well as other revenue from state,

165-5  local and federal sources, in a manner that is consistent with NRS

165-6  288.150 and that is designed to attain the goals of the Legislature

165-7  regarding educational reform in this state, especially with regard to

165-8  assisting pupils in need of remediation and pupils who are not

165-9  proficient in the English language. Materials and supplies for

165-10  classrooms are subject to negotiation by employers with recognized

165-11  employee organizations.

165-12    Sec. 195. The provisions of:

165-13    1.  Sections 77, 78, 172 and 173 of this act do not affect the

165-14  amount of any license fees or taxes due for any period ending on or

165-15  before June 30, 2003.

165-16    2.  Sections 80, 82 and 83 of this act do not apply to any taxes

165-17  precollected pursuant to chapter 370 of NRS on or before

165-18  June 30, 2003.

165-19    3.  Sections 26 to 58, inclusive, of this act apply to any taxable

165-20  amount paid for live entertainment that is collected on or after

165-21  January 1, 2004.

165-22    4.  Section 144 of this act does not apply to any contracts made

165-23  on or before June 30, 2003.

165-24    5.  Sections 80.5, 82.5 and 83.5 of this act do not apply to any

165-25  taxes precollected pursuant to chapter 370 of NRS on or before

165-26  June 30, 2004.

165-27    Sec. 196.  The provisions of subsection 2 of section 189 of this

165-28  act do not:

165-29    1.  Affect any rights, duties or liability of any person relating to

165-30  any taxes imposed pursuant to chapter 364A of NRS for any period

165-31  ending before January 1, 2004.

165-32    2.  Apply to the administration, collection and enforcement of

165-33  any taxes imposed pursuant to chapter 364A of NRS for any period

165-34  ending before January 1, 2004.

165-35    Sec. 196.3.  1.  Notwithstanding the provisions of sections

165-36  58.12 to 58.80, inclusive, of this act, a financial institution is exempt

165-37  from the franchise fee imposed pursuant to section 58.44 of this act

165-38  for the calendar quarter ending on December 31, 2003.

165-39    2.  As used in this section, “financial institution” means an

165-40  institution licensed, registered or otherwise authorized to do

165-41  business in this state pursuant to the provisions of chapter 604,

165-42  645B, 645E or 649 of NRS or title 55 or 56 of NRS, a similar

165-43  institution chartered or licensed pursuant to federal law and doing

165-44  business in this state or a person conducting loan or credit card

165-45  processing activities in this state. The term does not include:

166-1     (a) A nonprofit organization that is recognized as exempt from

166-2  taxation pursuant to 26 U.S.C. § 501(c).

166-3     (b) A credit union organized under the provisions of chapter 678

166-4  of NRS or the Federal Credit Union Act.

166-5     Sec. 196.5. 1.  The franchise tax imposed by section 24.38 of

166-6  this act applies to any Nevada taxable income earned by a financial

166-7  institution on or after January 1, 2004.

166-8     2.  Notwithstanding the provisions of section 24.38 of this act,

166-9  the tax return and remittance of the tax required pursuant to section

166-10  24.38 of this act for any taxable year ending before November 1,

166-11  2004, is due on January 15, 2005.

166-12    3.  As used in this section:

166-13    (a) “Nevada taxable income” has the meaning ascribed to it in

166-14  section 24.22 of this act.

166-15    (b) “Taxable year” has the meaning ascribed to it in section

166-16  24.24 of this act.

166-17    Sec. 197.  The Budget Division of the Department of

166-18  Administration and the Fiscal Analysis Division of the Legislative

166-19  Counsel Bureau shall jointly:

166-20    1.  Identify all departments, institutions and agencies of the

166-21  Executive Department of the State Government that administer

166-22  programs for the treatment of alcohol and drug abuse or provide

166-23  funding to local governments for such programs;

166-24    2.  Develop a proposal for coordinating such programs,

166-25  reducing the administrative costs associated with such programs and

166-26  maximizing the use of state revenue being expended for such

166-27  programs; and

166-28    3.  Report their recommendations to the Governor and the

166-29  Director of the Legislative Counsel Bureau not later than

166-30  December 1, 2004.

166-31    Sec. 198.  1.  This section and sections 190, 191, 191.3,

166-32  191.5, 194.58, 194.64, 194.66 and 196 of this act become effective

166-33  upon passage and approval.

166-34    2.  Sections 59, 60, 67, 69, 75 to 80, 81, 82, 83, 84 to 88,

166-35  inclusive, 90 to 93, inclusive, 98, 101, 112, 114, 116, 125 to 132,

166-36  inclusive, 144 to 165, inclusive, 168, 172 to 175, inclusive, 177,

166-37  178, 180, 184, 185, 186, 188 and 192 to 194, inclusive, 195 and 197

166-38  of this act and subsection 1 of section 189 of this act become

166-39  effective:

166-40    (a) Upon passage and approval for the purpose of adopting

166-41  regulations and performing any other preparatory administrative

166-42  tasks that are necessary to carry out the provisions of this act; and

166-43    (b) On July 1, 2003, for all other purposes.

166-44    3.  Sections 58.10 to 58.80, inclusive, 70, 71, 72, 73, 186.3,

166-45  186.5, 186.7 and 196.3 of this act become effective:

167-1     (a) Upon passage and approval for the purpose of adopting

167-2  regulations and performing any other preparatory administrative

167-3  tasks that are necessary to carry out the provisions of this act; and

167-4     (b) On October 1, 2003, for all other purposes.

167-5     4.  Sections 1 to 58, inclusive, 61 to 66, inclusive, 68, 70.5,

167-6  71.5, 72.5, 73.5, 74, 89, 118 to 124, inclusive, 133, 135, 141, 169,

167-7  170, 171, 176, 179, 181, 182, 183, 185.30 to 185.50, inclusive,

167-8  186.4, 186.6, 186.8, 186.9 and 196.5 of this act and subsection 2 of

167-9  section 189 of this act become effective:

167-10    (a) Upon passage and approval for the purpose of adopting

167-11  regulations and performing any other preparatory administrative

167-12  tasks that are necessary to carry out the provisions of this act; and

167-13    (b) On January 1, 2004, for all other purposes.

167-14    5.  Sections 94 to 97, inclusive, 99, 100, 102 to 111, inclusive,

167-15  166, 167 and 187 of this act become effective:

167-16    (a) Upon passage and approval for the purpose of adopting

167-17  regulations and performing any other preparatory administrative

167-18  tasks that are necessary to carry out the provisions of this act; and

167-19    (b) On July 1, 2004, for all other purposes.

167-20    6.  Sections 165.2, 165.4, 165.6, 166.2, 194.10, 194.14 to

167-21  194.56, inclusive, 194.60 and 194.62 of this act become effective on

167-22  July 1, 2003.

167-23    7.  Sections 134, 136 to 140, inclusive, 142 and 143 of this act

167-24  become effective on August 1, 2003.

167-25    8.  Sections 80.5, 82.5, 83.5, 166.4 and 194.12 of this act

167-26  become effective on July 1, 2004.

167-27    9.  Sections 113, 115 and 117 of this act become effective at

167-28  12:01 a.m. on October 1, 2029.

167-29    10.  Sections 126 to 131, inclusive, of this act expire by

167-30  limitation on June 30, 2005.

167-31    11.  Sections 112, 114 and 116 of this act expire by limitation

167-32  on September 30, 2029.

 

167-33  LEADLINES OF REPEALED SECTIONS

 

167-34      353.272  “Fund” defined.

167-35      364A.010  Definitions.

167-36      364A.020  “Business” defined.

167-37      364A.030  “Commission” defined.

167-38      364A.040  “Employee” defined.

167-39      364A.050  “Wages” defined.

167-40      364A.060  Regulations of Nevada Tax Commission.

168-1      364A.070  Maintenance and availability of records of

168-2  business; penalty.

168-3      364A.080  Examination of records by Department; payment

168-4   of expenses of Department for examination of records outside

168-5   State.

168-6      364A.090  Authority of Executive Director to request

168-7   information to carry out chapter.

168-8      364A.100  Confidentiality of records and files of

168-9   Department.

168-10      364A.110  Business Tax Account: Deposits; refunds.

168-11      364A.120  Activities constituting business.

168-12      364A.130  Business license required; application for license;

168-13   activities constituting conduct of business.

168-14      364A.135  Revocation or suspension of business license for

168-15   failure to comply with statutes or regulations.

168-16      364A.140  Imposition, payment and amount of tax; filing

168-17   and contents of return.

168-18      364A.150  Calculation of total number of equivalent full

168-19  -time employees; exclusion of hours of certain employees with

168-20   lower incomes who received free child care from business.

168-21      364A.151  Exclusion of hours from calculation for

168-22   employment of pupil as part of program that combines work

168-23   and study.

168-24      364A.152  Responsibility of operator of facility for trade

168-25   shows or conventions to pay tax on behalf of participants who

168-26   do not have business license; exception.

168-27      364A.1525  Requirements to qualify as organization created

168-28   for religious, charitable or educational purposes.

168-29      364A.160  Exemption for natural person with no employees

168-30   during calendar quarter.

168-31      364A.170  Partial abatement of tax on new or expanded

168-32   business.

168-33      364A.175  Exemption for activities conducted pursuant to

168-34   certain contracts executed before July 1, 1991.

168-35      364A.180  Extension of time for payment; payment of

168-36   interest during period of extension.

168-37      364A.190  Payment of penalty or interest not required

168-38   under certain circumstances.

168-39      364A.230  Remedies of state are cumulative.

168-40      364A.240  Certification of excess amount collected; credit

168-41   and refund.

168-42      364A.250  Limitations on claims for refund or credit; form

168-43   and contents of claim; failure to file claim constitutes waiver;

168-44   service of notice of rejection of claim.

169-1      364A.260  Interest on overpayments; disallowance of

169-2  interest.

169-3      364A.270  Injunction or other process to prevent collection

169-4   of tax prohibited; filing of claim condition precedent to

169-5   maintaining action for refund.

169-6      364A.280  Action for refund: Time to sue; venue of action;

169-7   waiver.

169-8      364A.290  Right of appeal on failure of Department to mail

169-9   notice of action on claim; allocation of judgment for claimant.

169-10      364A.300  Allowance of interest in judgment for amount

169-11   illegally collected.

169-12      364A.310  Standing to recover.

169-13      364A.320  Action for recovery of erroneous refund:

169-14   Jurisdiction; venue; prosecution by Attorney General.

169-15      364A.330  Cancellation of illegal determination: Procedure;

169-16   limitation.

169-17      364A.340  Proof of subcontractor’s compliance with

169-18   provisions of chapter.

169-19      364A.350  Penalty for false or fraudulent returns,

169-20   statements or records.

169-21      375.025  Additional tax in certain counties.

169-22      375.075  Additional tax in certain counties: Disposition and

169-23   use of proceeds.

169-24      463.4001  Definitions.

169-25      463.4002  “Auditorium” defined.

169-26      463.4004  “Casino showroom” defined.

169-27      463.4006  “Instrumental music” defined.

169-28      463.4008  “Mechanical music” defined.

169-29      463.4009  “Mechanical speech” defined.

169-30      463.401  Levy; amount; exemptions.

169-31      463.4015  Types of entertainment which are not subject to

169-32   casino entertainment tax.

169-33      463.402  Forms for reports; regulations and standards.

169-34      463.403  Monthly reports and payments; overpayments and

169-35   underpayments; interest.

169-36      463.404  Remittances must be deposited in State General

169-37   Fund; refunds of tax erroneously paid.

169-38      463.4045  Refund of overpayment.

169-39      463.405  Records of receipts: Maintenance; inspection.

169-40      463.4055  Ticket for admission to certain establishments

169-41   must indicate whether tax is included in price of ticket.

169-42      463.406  Penalties.

 

169-43  H