(Reprinted with amendments adopted on July 13, 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 0.5 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

3-40  NRS 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.  1.  Except as otherwise provided in subsection 2,

7-39  “financial institution” means:

7-40      (a) An institution licensed, registered or otherwise authorized

7-41  to do business in this state pursuant to the provisions of chapter

7-42  604, 645B, 645E or 649 of NRS or title 55 or 56 of NRS, or a

7-43  similar institution chartered or licensed pursuant to federal law

7-44  and doing business in this state;

8-1  (b) Any other person conducting loan or credit card processing

8-2  activities in this state; and

8-3  (c) Any other bank, bank holding company, national bank,

8-4  savings association, federal savings bank, trust company, credit

8-5  union, building and loan association, investment company,

8-6  registered broker or dealer in securities or commodities, finance

8-7  company, dealer in commercial paper or other business entity

8-8  engaged in the business of lending money, providing credit,

8-9  securitizing receivables or fleet leasing, or any related business

8-10  entity, doing business in this state.

8-11      2.  The term does not include:

8-12      (a) A nonprofit organization that is recognized as exempt from

8-13  taxation pursuant to 26 U.S.C. § 501(c).

8-14      (b) A credit union organized under the provisions of chapter

8-15  678 of NRS or the Federal Credit Union Act.

8-16      Sec. 24.20. “Gross revenue” means the total amount of the

8-17  money and the value of any other consideration received or

8-18  receivable by a financial institution which the financial institution

8-19  is required to report for the purposes of federal income taxation.

8-20      Sec. 24.22.  “Nevada taxable income” means the amount of

8-21  the federal taxable income of a financial institution, as adjusted

8-22  pursuant to section 24.44 of this act.

8-23      Sec. 24.24.  “Taxable year” means the taxable year used by

8-24  the financial institution for the purposes of federal income

8-25  taxation.

8-26      Sec. 24.26.  “Taxpayer” means any person liable for a tax

8-27  imposed pursuant to this chapter.

8-28      Sec. 24.28.  The Department shall:

8-29      1.  Administer and enforce the provisions of this chapter, and

8-30  may adopt such regulations as it deems appropriate for that

8-31  purpose.

8-32      2.  Deposit all taxes, interest and penalties it receives pursuant

8-33  to this chapter in the State Treasury for credit to the State General

8-34  Fund.

8-35      Sec. 24.30.  1.  Each person responsible for maintaining the

8-36  records of a financial institution shall:

8-37      (a) Keep such records as may be necessary to determine the

8-38  amount of its liability pursuant to the provisions of this chapter;

8-39      (b) Preserve those records for 4 years or until any litigation or

8-40  prosecution pursuant to this chapter is finally determined,

8-41  whichever is longer; and

8-42      (c) Make the records available for inspection by the

8-43  Department upon demand at reasonable times during regular

8-44  business hours.

9-1  2.  For the purposes of this section, “record” includes any

9-2  federal income tax return filed by a financial institution with the

9-3  Internal Revenue Service.

9-4  3.  Any person who violates the provisions of subsection 1 is

9-5  guilty of a misdemeanor.

9-6  Sec. 24.32.  1.  To verify the accuracy of any return filed or,

9-7  if no return is filed by a financial institution, to determine the

9-8  amount required to be paid, the Department, or any person

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

9-10  papers and records of any person or financial institution that may

9-11  be liable for the tax imposed by this chapter.

9-12      2.  Any person or financial institution which may be liable for

9-13  the tax imposed by this chapter and which keeps outside of this

9-14  state its books, papers and records relating thereto shall pay to the

9-15  Department an amount equal to the allowance provided for state

9-16  officers and employees generally while traveling outside of the

9-17  State for each day or fraction thereof during which an employee

9-18  of the Department is engaged in examining those documents, plus

9-19  any other actual expenses incurred by the employee while he is

9-20  absent from his regular place of employment to examine those

9-21  documents.

9-22      Sec. 24.34.  The Executive Director may request from any

9-23  other governmental agency or officer such information as he

9-24  deems necessary to carry out the provisions of this chapter. If the

9-25  Executive Director obtains any confidential information pursuant

9-26  to such a request, he shall maintain the confidentiality of that

9-27  information in the same manner and to the same extent as

9-28  provided by law for the agency or officer from whom the

9-29  information was obtained.

9-30      Sec. 24.36.  1.  Except as otherwise provided in this section

9-31  and NRS 360.250, the records and files of the Department

9-32  concerning the administration of this chapter are confidential and

9-33  privileged. The Department, and any employee engaged in the

9-34  administration of this chapter or charged with the custody of any

9-35  such records or files, shall not disclose any information obtained

9-36  from the Department’s records or files or from any examination,

9-37  investigation or hearing authorized by the provisions of this

9-38  chapter. Neither the Department nor any employee of the

9-39  Department may be required to produce any of the records, files

9-40  and information for the inspection of any person or for use in any

9-41  action or proceeding.

9-42      2.  The records and files of the Department concerning the

9-43  administration of this chapter are not confidential and privileged

9-44  in the following cases:

10-1      (a) Testimony by a member or employee of the Department

10-2  and production of records, files and information on behalf of the

10-3  Department or a taxpayer in any action or proceeding pursuant to

10-4  the provisions of this chapter if that testimony or the records, files

10-5  or information, or the facts shown thereby, are directly involved in

10-6  the action or proceeding.

10-7      (b) Delivery to a taxpayer or his authorized representative of a

10-8  copy of any return or other document filed by the taxpayer

10-9  pursuant to this chapter.

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

10-11  identification of a particular financial institution or document.

10-12     (d) Exchanges of information with the Internal Revenue

10-13  Service in accordance with compacts made and provided for in

10-14  such cases.

10-15     (e) Disclosure in confidence to the Governor or his agent in

10-16  the exercise of the Governor’s general supervisory powers, or to

10-17  any person authorized to audit the accounts of the Department in

10-18  pursuance of an audit, or to the Attorney General or other legal

10-19  representative of the State in connection with an action or

10-20  proceeding pursuant to this chapter, or to any agency of this or

10-21  any other state charged with the administration or enforcement of

10-22  laws relating to taxation.

10-23     (f) Exchanges of information pursuant to subsection 3.

10-24     3.  The Commission may agree with any county fair and

10-25  recreation board or the governing body of any county, city or town

10-26  for the continuing exchange of information concerning taxpayers.

10-27     Sec. 24.38.  1.  A franchise tax is hereby imposed upon each

10-28  financial institution for the privilege of engaging in a business in

10-29  this state at the rate of 4 percent of the Nevada taxable income of

10-30  the financial institution each taxable year. The tax for each

10-31  taxable year is due on the last day of that taxable year.

10-32     2.  Each financial institution engaging in a business in this

10-33  state during a taxable year shall file with the Department a return

10-34  on a form prescribed by the Department, together with the

10-35  remittance of any tax due pursuant to this chapter for that taxable

10-36  year, not later than the date the financial institution is required to

10-37  file its federal income tax return for that taxable year with the

10-38  Internal Revenue Service. The return required by this subsection

10-39  must include:

10-40     (a) A statement that the return is made under penalty of

10-41  perjury; and

10-42     (b) Such information as is required by the Department.

10-43     Sec. 24.40.  1.  In addition to the returns required by section

10-44  24.38 of this act, a financial institution that is a member of an

10-45  affiliated group and is engaged in a unitary business in this state

11-1  with one or more other members of the affiliated group shall file

11-2  with the Department such reports regarding the unitary business

11-3  as the Department determines is appropriate for the

11-4  administration and enforcement of the provisions of this chapter.

11-5      2.  The Department may allow two or more financial

11-6  institutions that are members of an affiliated group to file a

11-7  consolidated return for the purposes of this chapter if the financial

11-8  institutions are allowed to file a consolidated return for the

11-9  purposes of federal income taxation.

11-10     3.  As used in this section:

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

11-12  institutions, each of which is controlled by a common owner or by

11-13  one or more of the members of the group.

11-14     (b) “Controlled by” means the possession, directly or

11-15  indirectly, of the power to direct or cause the direction of the

11-16  management and policies of a financial institution, whether

11-17  through the ownership of voting securities, by contract or

11-18  otherwise.

11-19     (c) “Unitary business” means a business characterized by

11-20  unity of ownership, functional integration, centralization of

11-21  management and economy of scale.

11-22     Sec. 24.42.  1.  If a financial institution files an amended

11-23  federal income tax return that reflects a change in income

11-24  required to be reported pursuant to this chapter, the financial

11-25  institution shall file an amended return with the Department not

11-26  later than the date it files the amended federal return.

11-27     2.  If a final determination of federal taxable income is made

11-28  under federal law and, pursuant to that determination, the federal

11-29  taxable income of a financial institution is found to differ from

11-30  that initially reported to the Internal Revenue Service, the

11-31  financial institution shall, within 30 days after the date of that

11-32  determination, report the determination to the Department in

11-33  writing, together with such information as the Department deems

11-34  appropriate.

11-35     3.  If, based upon an amended return or report filed pursuant

11-36  to this section, it appears that the tax imposed by this chapter has

11-37  not been fully assessed, the Department shall assess the deficiency,

11-38  with interest calculated at the rate and in the manner set forth in

11-39  NRS 360.417. Any assessment required by this subsection must be

11-40  made within 1 year after the Department receives the amended

11-41  return or report.

11-42     Sec. 24.44.  1.  In computing the Nevada taxable income of

11-43  a financial institution, its federal taxable income must be:

11-44     (a) Increased by:

12-1          (1) The amount of any deduction for the tax imposed by

12-2  section 24.38 of this act or the equivalent taxing statute of another

12-3  state;

12-4          (2) The amount of any net operating loss in the taxable

12-5  year that is carried back to previous taxable years pursuant to 26

12-6  U.S.C. § 172;

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

12-8  year pursuant to 26 U.S.C. § 172 which was previously used to

12-9  offset any increase required by this subsection; and

12-10         (4) Any interest or dividends on the obligations or securities

12-11  of any state or political subdivision of a state, other than this state

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

12-13     (b) Decreased by:

12-14         (1) Any income that is exempt from taxation by this state

12-15  under the Constitution, laws or treaties of the United States or the

12-16  Nevada Constitution;

12-17         (2) Any interest income received on obligations of the

12-18  United States; and

12-19         (3) The amount of any refund of income tax received from

12-20  another state which has been included as income in computing

12-21  federal taxable income.

12-22     2.  After making the calculations required by subsection 1, the

12-23  resulting amount must be allocated or apportioned to this state in

12-24  accordance with the regulations adopted pursuant to section 24.46

12-25  of this act to determine the amount of the tax liability of the

12-26  financial institution. The Nevada taxable income of the financial

12-27  institution consists of the amount of the tax liability of the

12-28  financial institution determined pursuant to this subsection.

12-29     3.  The Department shall adopt regulations for the

12-30  administration of this section.

12-31      Sec. 24.46.  The Department shall adopt regulations providing

12-32  for the allocation or apportionment to this state of the tax liability

12-33  of a financial institution pursuant to this chapter. If the federal

12-34  taxable income of a financial institution is derived from business

12-35  conducted both within and outside this state, whether or not the

12-36  financial institution is physically present in another state or is

12-37  subject to another state’s jurisdiction to impose a tax on the

12-38  financial institution, the apportionment factor for determining the

12-39  tax liability of the financial institution derived from business

12-40  conducted by it in this state must consist of a fraction, the

12-41  numerator of which is the gross revenue of the financial

12-42  institution from customers whose address is within this state, and

12-43  the denominator of which is the gross revenue of the financial

12-44  institution from its entire operation as a financial institution.

13-1      Sec. 24.48.  1.  For the purposes of this chapter, the method

13-2  of accounting and the taxable year used by a financial institution

13-3  must be the same as those used by the financial institution for the

13-4  purposes of federal income taxation. If the financial institution

13-5  does not regularly use a single method of accounting, the taxable

13-6  income of the financial institution must be computed under such a

13-7  method as the Department determines will fairly reflect that

13-8  income.

13-9      2.  If there is any change in the method of accounting or the

13-10  taxable year used by a financial institution for the purposes of

13-11  federal income taxation, the same change must be implemented

13-12  for the purposes of this chapter.

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

13-14  which a financial institution is otherwise required to file a return

13-15  and to pay the tax imposed by this chapter, the Department may:

13-16     1.  If the financial institution is granted an extension of time

13-17  by the Federal Government for the filing of its federal income tax

13-18  return, extend the time for filing the return required by this

13-19  chapter until not later than the date the financial institution is

13-20  required to file its federal income tax return pursuant to the

13-21  extension of time granted by the Federal Government. The

13-22  Department shall require, as a condition to the granting of any

13-23  extension pursuant to this subsection, the payment of the tax

13-24  estimated to be due pursuant to this chapter.

13-25     2.  For good cause, extend by 30 days the time within which

13-26  the financial institution is required to pay the tax. If the tax is paid

13-27  during a period of extension granted pursuant to this subsection,

13-28  no penalty or late charge may be imposed for failure to pay at the

13-29  time required, but the financial institution shall pay interest at the

13-30  rate of 1 percent per month from the date on which the amount

13-31  would have been due without the extension until the date of

13-32  payment, unless otherwise provided in NRS 360.232 or 360.320.

13-33     Sec. 24.52.  The remedies of the State provided for in this

13-34  chapter are cumulative, and no action taken by the Department or

13-35  the Attorney General constitutes an election by the State to pursue

13-36  any remedy to the exclusion of any other remedy for which

13-37  provision is made in this chapter.

13-38     Sec. 24.54.  If the Department determines that any tax,

13-39  penalty or interest has been paid more than once or has been

13-40  erroneously or illegally collected or computed, the Department

13-41  shall set forth that fact in the records of the Department and shall

13-42  certify to the State Board of Examiners the amount collected in

13-43  excess of the amount legally due and the financial institution or

13-44  person from which it was collected or by whom it was paid. If

13-45  approved by the State Board of Examiners, the excess amount

14-1  collected or paid must be credited on any amounts then due from

14-2  the person or financial institution under this chapter, and the

14-3  balance refunded to the person or financial institution, or its

14-4  successors, administrators or executors.

14-5      Sec. 24.56.  1.  Except as otherwise provided in NRS 360.235

14-6  and 360.395:

14-7      (a) No refund may be allowed unless a claim for it is filed with

14-8  the Department within 3 years after the last day of the month

14-9  immediately following the close of the taxable year for which the

14-10  overpayment was made.

14-11     (b) No credit may be allowed after the expiration of the period

14-12  specified for filing claims for refund unless a claim for credit is

14-13  filed with the Department within that period.

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

14-15  grounds upon which the claim is founded.

14-16     3.  Failure to file a claim within the time prescribed in this

14-17  chapter constitutes a waiver of any demand against the State on

14-18  account of overpayment.

14-19     4.  Within 30 days after rejecting any claim in whole or in

14-20  part, the Department shall serve notice of its action on the

14-21  claimant in the manner prescribed for service of notice of a

14-22  deficiency determination.

14-23     Sec. 24.58.  1.  Except as otherwise provided in this section

14-24  and NRS 360.320, interest must be paid upon any overpayment of

14-25  any amount of the tax imposed by this chapter at the rate of 0.5

14-26  percent per month, or fraction thereof, from the last day of the

14-27  calendar month immediately following the calendar month in

14-28  which the overpayment was made. No refund or credit may be

14-29  made of any interest imposed upon the person or financial

14-30  institution making the overpayment with respect to the amount

14-31  being refunded or credited.

14-32     2.  The interest must be paid:

14-33     (a) In the case of a refund, to the last day of the calendar

14-34  month following the date upon which the person making the

14-35  overpayment, if he has not already filed a claim, is notified by

14-36  the Department that a claim may be filed or the date upon which

14-37  the claim is certified to the State Board of Examiners, whichever is

14-38  earlier.

14-39     (b) In the case of a credit, to the same date as that to which

14-40  interest is computed on the tax or the amount against which the

14-41  credit is applied.

14-42     3.  If the Department determines that any overpayment has

14-43  been made intentionally or by reason of carelessness, it shall not

14-44  allow any interest on the overpayment.

15-1      Sec. 24.60.  1.  No injunction, writ of mandate or other legal

15-2  or equitable process may issue in any suit, action or proceeding in

15-3  any court against this state or against any officer of the State to

15-4  prevent or enjoin the collection under this chapter of the tax

15-5  imposed by this chapter or any amount of tax, penalty or interest

15-6  required to be collected.

15-7      2.  No suit or proceeding may be maintained in any court for

15-8  the recovery of any amount alleged to have been erroneously or

15-9  illegally determined or collected unless a claim for refund or credit

15-10  has been filed.

15-11     Sec. 24.62.  1.  Within 90 days after a final decision upon a

15-12  claim filed pursuant to this chapter is rendered by the

15-13  Commission, the claimant may bring an action against the

15-14  Department on the grounds set forth in the claim in a court of

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

15-16  where the claimant resides or maintains his principal place of

15-17  business or a county in which any relevant proceedings were

15-18  conducted by the Department, for the recovery of the whole or any

15-19  part of the amount with respect to which the claim has been

15-20  disallowed.

15-21     2.  Failure to bring an action within the time specified

15-22  constitutes a waiver of any demand against the State on account of

15-23  alleged overpayments.

15-24     Sec. 24.64.  1.  If the Department fails to mail notice of

15-25  action on a claim within 6 months after the claim is filed, the

15-26  claimant may consider the claim disallowed and may file an

15-27  appeal with the Commission within 30 days after the last day of

15-28  the 6-month period. If the claimant is aggrieved by the decision of

15-29  the Commission rendered on appeal, the claimant may, within 90

15-30  days after the decision is rendered, bring an action against the

15-31  Department on the grounds set forth in the claim for the recovery

15-32  of the whole or any part of the amount claimed as an

15-33  overpayment.

15-34     2.  If judgment is rendered for the plaintiff, the amount of the

15-35  judgment must first be credited towards any tax due from the

15-36  plaintiff.

15-37     3.  The balance of the judgment must be refunded to the

15-38  plaintiff.

15-39     Sec. 24.66.  In any judgment, interest must be allowed at the

15-40  rate of 6 percent per annum upon the amount found to have been

15-41  illegally collected from the date of payment of the amount to the

15-42  date of allowance of credit on account of the judgment, or to a

15-43  date preceding the date of the refund warrant by not more than 30

15-44  days. The date must be determined by the Department.

16-1      Sec. 24.68.  A judgment may not be rendered in favor of the

16-2  plaintiff in any action brought against the Department to recover

16-3  any amount paid when the action is brought by or in the name of

16-4  an assignee of the financial institution paying the amount or by

16-5  any person other than the person or financial institution which

16-6  paid the amount.

16-7      Sec. 24.70.  1.  The Department may recover a refund or any

16-8  part thereof which is erroneously made and any credit or part

16-9  thereof which is erroneously allowed in an action brought in a

16-10  court of competent jurisdiction in Carson City or Clark County in

16-11  the name of the State of Nevada.

16-12     2.  The action must be tried in Carson City or Clark County

16-13  unless the court, with the consent of the Attorney General, orders

16-14  a change of place of trial.

16-15     3.  The Attorney General shall prosecute the action, and the

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

16-17  Nevada Rules of Appellate Procedure relating to service of

16-18  summons, pleadings, proofs, trials and appeals are applicable to

16-19  the proceedings.

16-20     Sec. 24.72.  1.  If any amount in excess of $25 has been

16-21  illegally determined, either by the Department or by the person

16-22  filing the return, the Department shall certify this fact to the State

16-23  Board of Examiners, and the latter shall authorize the

16-24  cancellation of the amount upon the records of the Department.

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

16-26  determined, either by the Department or by the person or financial

16-27  institution filing the return, the Department, without certifying

16-28  this fact to the State Board of Examiners, shall authorize the

16-29  cancellation of the amount upon the records of the Department.

16-30     Sec. 24.74.  1.  A person shall not:

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

16-32  fraudulent return or declaration or false statement in any return

16-33  or declaration with intent to defraud the State or to evade payment

16-34  of the tax or any part of the tax imposed by this chapter.

16-35     (b) Make, cause to be made or permit to be made any false

16-36  entry in 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     (c) Keep, cause to be kept or permit to be kept more than one

16-40  set of books, records or accounts with intent to defraud the State

16-41  or to evade the payment of the tax or any part of the tax imposed

16-42  by this chapter.

16-43     2.  Any person who violates the provisions of subsection 1 is

16-44  guilty of a gross misdemeanor.

17-1      Sec. 25.  Title 32 of NRS is hereby amended by adding thereto

17-2  a new chapter to consist of the provisions set forth as sections 26 to

17-3  58, inclusive, of this act.

17-4      Sec. 26.  As used in this chapter, unless the context otherwise

17-5  requires, the words and terms defined in sections 27 to 33,

17-6  inclusive, of this act have the meanings ascribed to them in those

17-7  sections.

17-8      Sec. 27.  “Admission charge” means the total amount,

17-9  expressed in terms of money, of consideration paid for the right or

17-10  privilege to have access to a facility where live entertainment is

17-11  provided.

17-12     Sec. 28.  “Board” means the State Gaming Control Board.

17-13     Sec. 29.  “Business” means any activity engaged in or

17-14  caused to be engaged in by a business entity with the object of

17-15  gain, benefit or advantage, either direct or indirect, to any person

17-16  or governmental entity.

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

17-18     (a) A corporation, partnership, proprietorship, limited-liability

17-19  company, business association, joint venture, limited-liability

17-20  partnership, business trust and their equivalents organized under

17-21  the laws of this state or another jurisdiction and any other type of

17-22  entity that engages in business.

17-23     (b) A natural person engaging in a business if he is deemed to

17-24  be a business entity pursuant to section 34 of this act.

17-25     (c) A brothel authorized to conduct business in this state.

17-26     2.  The term does not include a governmental entity.

17-27     Sec. 31.  “Licensed gaming establishment” has the meaning

17-28  ascribed to it in NRS 463.0169. The term does not include a

17-29  licensed gaming establishment that is licensed for less than 51 slot

17-30  machines, less than six games, or any combination of slot

17-31  machines and games within those respective limits.

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

17-33  for pleasure, enjoyment, recreation, relaxation, diversion or other

17-34  similar purpose by a person or persons who are physically present

17-35  when providing that activity to a patron or group of patrons who

17-36  are physically present.

17-37     Sec. 33.  “Taxpayer” means any person liable for the tax

17-38  imposed pursuant to this chapter.

17-39     Sec. 34.  A natural person engaging in a business shall be

17-40  deemed to be a business entity that is subject to the provisions of

17-41  this chapter if the person is required to file with the Internal

17-42  Revenue Service a Schedule C (Form 1040), Profit or Loss From

17-43  Business Form, or its equivalent or successor form, or a Schedule

17-44  E (Form 1040), Supplemental Income and Loss Form, or its

17-45  equivalent or successor form, for the business.

18-1      Sec. 35.  The Department shall provide by regulation for a

18-2  more detailed definition of live entertainment consistent with the

18-3  general definition set forth in section 32 of this act for use by the

18-4  Board and the Department in determining whether an activity is a

18-5  taxable activity under the provisions of this chapter.

18-6      Sec. 36.  1.  Except as otherwise provided in this section,

18-7  there is hereby imposed an excise tax on admission to any facility

18-8  in this state where live entertainment is provided. If the live

18-9  entertainment is provided at a facility with a maximum seating

18-10  capacity that is:

18-11     (a) Less than 7,500, the rate of the tax is 10 percent of the

18-12  admission charge to the facility plus 10 percent of any amounts

18-13  paid for food, refreshments and merchandise purchased at the

18-14  facility.

18-15     (b) At least 7,500, the rate of the tax is 5 percent of the

18-16  admission charge to the facility.

18-17     2.  Amounts paid for gratuities directly or indirectly remitted

18-18  to persons employed at a facility where live entertainment is

18-19  provided or for service charges, including those imposed in

18-20  connection with the use of credit cards or debit cards, which are

18-21  collected and retained by persons other than the taxpayer are not

18-22  taxable pursuant to this section.

18-23     3.  A business entity that collects any amount that is taxable

18-24  pursuant to subsection 1 is liable for the tax imposed, but is

18-25  entitled to collect reimbursement from any person paying that

18-26  amount.

18-27     4.  Any ticket for live entertainment must state whether the tax

18-28  imposed by this section is included in the price of the ticket. If the

18-29  ticket does not include such a statement, the taxpayer shall pay the

18-30  tax based on the face amount of the ticket.

18-31     5.  The tax imposed by subsection 1 does not apply to:

18-32     (a) Live entertainment that this state is prohibited from taxing

18-33  under the Constitution, laws or treaties of the United States or the

18-34  Nevada Constitution.

18-35     (b) Live entertainment that is provided by or entirely for the

18-36  benefit of a nonprofit religious, charitable, fraternal or other

18-37  organization that qualifies as a tax-exempt organization pursuant

18-38  to 26 U.S.C. § 501(c).

18-39     (c) Any boxing contest or exhibition governed by the

18-40  provisions of chapter 467 of NRS.

18-41     (d) Live entertainment that is not provided at a licensed

18-42  gaming establishment if the facility in which the live

18-43  entertainment is provided has a maximum seating capacity that is

18-44  less than 300.

19-1      (e) Merchandise sold outside the facility in which the live

19-2  entertainment is provided, unless the purchase of the merchandise

19-3  entitles the purchaser to admission to the entertainment.

19-4      (f) Live entertainment that is provided at a trade show.

19-5      (g) Music performed by musicians who move constantly

19-6  through the audience if no other form of live entertainment is

19-7  afforded to the patrons.

19-8      (h) Live entertainment that is provided at a licensed gaming

19-9  establishment at private meetings or dinners attended by members

19-10  of a particular organization or by a casual assemblage if the

19-11  purpose of the event is not primarily for entertainment.

19-12     (i) Live entertainment provided in the common area of a

19-13  shopping mall.

19-14     6.  As used in this section:

19-15     (a) “Facility” means any area or premises where live

19-16  entertainment is provided and for which consideration is collected

19-17  for the right or privilege of entering that area or premises.

19-18     (b) “Maximum seating capacity” means, in the following order

19-19  of priority:

19-20         (1) The maximum occupancy of the facility in which live

19-21  entertainment is provided, as determined by the State Fire

19-22  Marshal or the local governmental agency that has the authority

19-23  to determine the maximum occupancy of the facility;

19-24         (2) If such a maximum occupancy has not been

19-25  determined, the maximum occupancy of the facility designated in

19-26  any permit required to be obtained in order to provide the live

19-27  entertainment; or

19-28         (3) If such a permit does not designate the maximum

19-29  occupancy of the facility, the actual seating capacity of the facility

19-30  in which the live entertainment is provided.

19-31     Sec. 37.  A taxpayer shall hold the amount of all taxes for

19-32  which he is liable pursuant to this chapter in a separate account in

19-33  trust for the State.

19-34     Sec. 38.  1.  The Board shall:

19-35     (a) Collect the tax imposed by this chapter from taxpayers who

19-36  are licensed gaming establishments; and

19-37     (b) Adopt such regulations as are necessary to carry out the

19-38  provisions of paragraph (a). The regulations must be adopted in

19-39  accordance with the provisions of chapter 233B of NRS and must

19-40  be codified in the Nevada Administrative Code.

19-41     2.  The Department shall:

19-42     (a) Collect the tax imposed by this chapter from all other

19-43  taxpayers; and

19-44     (b) Adopt such regulations as are necessary to carry out the

19-45  provisions of paragraph (a).

20-1      3.  For the purposes of:

20-2      (a) Subsection 1, the provisions of chapter 463 of NRS relating

20-3  to the payment, collection, administration and enforcement of

20-4  gaming license fees and taxes, including, without limitation, any

20-5  provisions relating to the imposition of penalties and interest, shall

20-6  be deemed to apply to the payment, collection, administration and

20-7  enforcement of the taxes imposed by this chapter to the extent that

20-8  those provisions do not conflict with the provisions of this chapter.

20-9      (b) Subsection 2, the provisions of chapter 360 of NRS relating

20-10  to the payment, collection, administration and enforcement of

20-11  taxes, including, without limitation, any provisions relating to the

20-12  imposition of penalties and interest, shall be deemed to apply to

20-13  the payment, collection, administration and enforcement of the

20-14  taxes imposed by this chapter to the extent that those provisions do

20-15  not conflict with the provisions of this chapter.

20-16     4.  To ensure that the tax imposed by section 36 of this act is

20-17  collected fairly and equitably, the Board and the Department

20-18  shall:

20-19     (a) Jointly, coordinate the administration and collection of

20-20  that tax and the regulation of taxpayers who are liable for the

20-21  payment of the tax.

20-22     (b) Upon request, assist the other agency in the collection of

20-23  that tax.

20-24     Sec. 39.  1.  Except as otherwise provided in this section:

20-25     (a) Each taxpayer who is a licensed gaming establishment

20-26  shall file with the Board, on or before the 24th day of each month,

20-27  a report showing the amount of all taxable receipts for the

20-28  preceding month. The report must be in a form prescribed by the

20-29  Board.

20-30     (b) All other taxpayers shall file with the Department, on or

20-31  before the 24th day of each month, a report showing the amount

20-32  of all taxable receipts for the preceding month. The report must be

20-33  in a form prescribed by the Department.

20-34     2.  The Board or the Department, if it deems it necessary to

20-35  ensure payment to or facilitate the collection by the State of the tax

20-36  imposed by section 36 of this act, may require reports to be filed

20-37  not later than 10 days after the end of each calendar quarter.

20-38     3.  Each report required to be filed by this section must be

20-39  accompanied by the amount of the tax that is due for the period

20-40  covered by the report.

20-41     4.  The Board and the Department shall deposit all taxes,

20-42  interest and penalties it receives pursuant to this chapter in the

20-43  State Treasury for credit to the State General Fund.

20-44     Sec. 40.  Upon written application made before the date on

20-45  which payment must be made, the Board or the Department may,

21-1  for good cause, extend by 30 days the time within which a

21-2  taxpayer is required to pay the tax imposed by this chapter. If the

21-3  tax is paid during the period of extension, no penalty or late

21-4  charge may be imposed for failure to pay at the time required, but

21-5  the taxpayer shall pay interest at the rate of 1 percent per month

21-6  from the date on which the amount would have been due without

21-7  the extension until the date of payment, unless otherwise provided

21-8  in NRS 360.232 or 360.320.

21-9      Sec. 41.  1.  Each person responsible for maintaining the

21-10  records of a taxpayer shall:

21-11     (a) Keep such records as may be necessary to determine the

21-12  amount of the liability of the taxpayer pursuant to the provisions

21-13  of this chapter;

21-14     (b) Preserve those records for:

21-15         (1) At least 5 years if the taxpayer is a licensed gaming

21-16  establishment or until any litigation or prosecution pursuant to

21-17  this chapter is finally determined, whichever is longer; or

21-18         (2) At least 4 years if the taxpayer is not a licensed gaming

21-19  establishment or until any litigation or prosecution pursuant to

21-20  this chapter is finally determined, whichever is longer; and

21-21     (c) Make the records available for inspection by the Board or

21-22  the Department upon demand at reasonable times during regular

21-23  business hours.

21-24     2.  The Board and the Department may by regulation specify

21-25  the types of records which must be kept to determine the amount

21-26  of the liability of a taxpayer from whom they are required to

21-27  collect the tax imposed by this chapter.

21-28     3.  Any agreement that is entered into, modified or extended

21-29  after January 1, 2004, for the lease, assignment or transfer of any

21-30  premises upon which any activity subject to the tax imposed by this

21-31  chapter is, or thereafter may be, conducted shall be deemed to

21-32  include a provision that the taxpayer required to pay the tax must

21-33  be allowed access to, upon demand, all books, records and

21-34  financial papers held by the lessee, assignee or transferee which

21-35  must be kept pursuant to this section. Any person conducting

21-36  activities subject to the tax imposed by section 36 of this act who

21-37  fails to maintain or disclose his records pursuant to this subsection

21-38  is liable to the taxpayer for any penalty paid by the taxpayer for

21-39  the late payment or nonpayment of the tax caused by the failure to

21-40  maintain or disclose records.

21-41     4.  A person who violates any provision of this section is guilty

21-42  of a misdemeanor.

21-43     Sec. 42.  1.  To verify the accuracy of any report filed or, if

21-44  no report is filed by a taxpayer, to determine the amount of tax

21-45  required to be paid:

22-1      (a) The Board, or any person authorized in writing by the

22-2  Board, may examine the books, papers and records of any licensed

22-3  gaming establishment that may be liable for the tax imposed by

22-4  this chapter.

22-5      (b) The Department, or any person authorized in writing by

22-6  the Department, may examine the books, papers and records of

22-7  any other person who may be liable for the tax imposed by this

22-8  chapter.

22-9      2.  Any person who may be liable for the tax imposed by this

22-10  chapter and who keeps outside of this state any books, papers and

22-11  records relating thereto shall pay to the Board or the Department

22-12  an amount equal to the allowance provided for state officers and

22-13  employees generally while traveling outside of the State for each

22-14  day or fraction thereof during which an employee of the Board or

22-15  the Department is engaged in examining those documents, plus

22-16  any other actual expenses incurred by the employee while he is

22-17  absent from his regular place of employment to examine those

22-18  documents.

22-19     Sec. 43.  1.  Except as otherwise provided in this section and

22-20  NRS 360.250, the records and files of the Board and the

22-21  Department concerning the administration of this chapter are

22-22  confidential and privileged. The Board, the Department and any

22-23  employee of the Board or the Department engaged in the

22-24  administration of this chapter or charged with the custody of any

22-25  such records or files shall not disclose any information obtained

22-26  from the records or files of the Board or the Department or from

22-27  any examination, investigation or hearing authorized by the

22-28  provisions of this chapter. The Board, the Department and any

22-29  employee of the Board or the Department may not be required to

22-30  produce any of the records, files and information for the

22-31  inspection of any person or for use in any action or proceeding.

22-32     2.  The records and files of the Board and the Department

22-33  concerning the administration of this chapter are not confidential

22-34  and privileged in the following cases:

22-35     (a) Testimony by a member or employee of the Board or the

22-36  Department and production of records, files and information on

22-37  behalf of the Board or the Department or a taxpayer in any action

22-38  or proceeding pursuant to the provisions of this chapter, if that

22-39  testimony or the records, files or information, or the facts shown

22-40  thereby, are directly involved in the action or proceeding.

22-41     (b) Delivery to a taxpayer or his authorized representative of a

22-42  copy of any report or other document filed by the taxpayer

22-43  pursuant to this chapter.

22-44     (c) Publication of statistics so classified as to prevent the

22-45  identification of a particular person or document.

23-1      (d) Exchanges of information with the Internal Revenue

23-2  Service in accordance with compacts made and provided for in

23-3  such cases.

23-4      (e) Disclosure in confidence to the Governor or his agent in

23-5  the exercise of the Governor’s general supervisory powers, or to

23-6  any person authorized to audit the accounts of the Board or the

23-7  Department in pursuance of an audit, or to the Attorney General

23-8  or other legal representative of the State in connection with an

23-9  action or proceeding pursuant to this chapter, or to any agency of

23-10  this or any other state charged with the administration or

23-11  enforcement of laws relating to taxation.

23-12     Sec. 44.  1.  If:

23-13     (a) The Board determines that a licensed gaming

23-14  establishment is taking any action with the intent to defraud the

23-15  State or to evade the payment of the tax or any part of the tax

23-16  imposed by this chapter, the Board shall establish an amount upon

23-17  which the tax imposed by this chapter must be based.

23-18     (b) The Department determines that a taxpayer who is not a

23-19  licensed gaming establishment is taking any action with the intent

23-20  to defraud the State or to evade the payment of the tax or any part

23-21  of the tax imposed by this chapter, the Department shall establish

23-22  an amount upon which the tax imposed by this chapter must be

23-23  based.

23-24     2.  The amount established by the Board or the Department

23-25  pursuant to subsection 1 must be based upon the taxable liability

23-26  of business entities that are deemed comparable by the Board or

23-27  the Department to that of the taxpayer.

23-28     Sec. 45.  1. If a taxpayer:

23-29     (a) Is unable to collect all or any part of an admission charge

23-30  which was included in the taxable receipts reported for a previous

23-31  reporting period; and

23-32     (b) Has taken a deduction on his federal income tax return

23-33  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

23-34  to collect,

23-35  he is entitled to receive a credit for the amount of tax paid on

23-36  account of that uncollected amount. The credit may be used

23-37  against the amount of tax that the taxpayer is subsequently

23-38  required to pay pursuant to this chapter.

23-39     2.  If the Internal Revenue Service disallows a deduction

23-40  described in paragraph (b) of subsection 1 and the taxpayer

23-41  claimed a credit on a return for a previous reporting period

23-42  pursuant to subsection 1, the taxpayer shall include the amount of

23-43  that credit in the amount of taxes reported pursuant to this chapter

23-44  in the first return filed with the Board or the Department after the

23-45  deduction is disallowed.

24-1      3.  If a taxpayer collects all or any part of an admission

24-2  charge for which he claimed a credit on a return for a previous

24-3  reporting period pursuant to subsection 2, he shall include:

24-4      (a) The amount collected in the admission charges reported

24-5  pursuant to paragraph (a) of subsection 1; and

24-6      (b) The tax payable on the amount collected in the amount of

24-7  taxes reported,

24-8  in the first return filed with the Board or the Department after that

24-9  collection.

24-10     4.  Except as otherwise provided in subsection 5, upon

24-11  determining that a taxpayer has filed a return which contains one

24-12  or more violations of the provisions of this section, the Board or

24-13  the Department shall:

24-14     (a) For the first return of any taxpayer that contains one or

24-15  more violations, issue a letter of warning to the taxpayer which

24-16  provides an explanation of the violation or violations contained in

24-17  the return.

24-18     (b) For the first or second return, other than a return

24-19  described in paragraph (a), in any calendar year which contains

24-20  one or more violations, assess a penalty equal to the amount of the

24-21  tax which was not reported.

24-22     (c) For the third and each subsequent return in any calendar

24-23  year which contains one or more violations, assess a penalty of

24-24  three times the amount of the tax which was not reported.

24-25     5.  For the purposes of subsection 4, if the first violation of

24-26  this section by any taxpayer was determined by the Board or the

24-27  Department through an audit which covered more than one return

24-28  of the taxpayer, the Board or the Department shall treat all returns

24-29  which were determined through the same audit to contain a

24-30  violation or violations in the manner provided in paragraph (a) of

24-31  subsection 4.

24-32     Sec. 46.  The remedies of the State provided for in this

24-33  chapter are cumulative, and no action taken by the Board, the

24-34  Department or the Attorney General constitutes an election by the

24-35  State to pursue any remedy to the exclusion of any other remedy

24-36  for which provision is made in this chapter.

24-37     Sec. 47.  If the Board or the Department determines that any

24-38  tax, penalty or interest has been paid more than once or has been

24-39  erroneously or illegally collected or computed, the Board or the

24-40  Department shall set forth that fact in its records and shall certify

24-41  to the State Board of Examiners the amount collected in excess of

24-42  the amount legally due and the person from which it was collected

24-43  or by whom it was paid. If approved by the State Board of

24-44  Examiners, the excess amount collected or paid must be credited

25-1  on any amounts then due from the person under this chapter, and

25-2  the balance refunded to the person or his successors in interest.

25-3      Sec. 48.  1.  Except as otherwise provided in NRS 360.235

25-4  and 360.395:

25-5      (a) No refund may be allowed unless a claim for it is filed

25-6  with:

25-7          (1) The Board, if the taxpayer is a licensed gaming

25-8  establishment; or

25-9          (2) The Department, if the taxpayer is not a licensed

25-10  gaming establishment.

25-11  A claim must be filed within 3 years after the last day of the month

25-12  following the reporting period for which the overpayment was

25-13  made.

25-14     (b) No credit may be allowed after the expiration of the period

25-15  specified for filing claims for refund unless a claim for credit is

25-16  filed with the Board or the Department within that period.

25-17     2.  Each claim must be in writing and must state the specific

25-18  grounds upon which the claim is founded.

25-19     3.  Failure to file a claim within the time prescribed in this

25-20  chapter constitutes a waiver of any demand against the State on

25-21  account of overpayment.

25-22     4.  Within 30 days after rejecting any claim in whole or in

25-23  part, the Board or the Department shall serve notice of its action

25-24  on the claimant in the manner prescribed for service of notice of a

25-25  deficiency determination.

25-26     Sec. 49.  1.  Except as otherwise provided in this section and

25-27  NRS 360.320, interest must be paid upon any overpayment of any

25-28  amount of the tax imposed by this chapter at the rate of 0.5

25-29  percent per month, or fraction thereof, from the last day of the

25-30  calendar month following the reporting period for which the

25-31  overpayment was made. No refund or credit may be made of any

25-32  interest imposed upon the person making the overpayment with

25-33  respect to the amount being refunded or credited.

25-34     2.  The interest must be paid:

25-35     (a) In the case of a refund, to the last day of the calendar

25-36  month following the date upon which the person making the

25-37  overpayment, if he has not already filed a claim, is notified by

25-38  the Board or the Department that a claim may be filed or the date

25-39  upon which the claim is certified to the State Board of Examiners,

25-40  whichever is earlier.

25-41     (b) In the case of a credit, to the same date as that to which

25-42  interest is computed on the tax or amount against which the credit

25-43  is applied.

25-44     3.  If the Board or the Department determines that any

25-45  overpayment has been made intentionally or by reason of

26-1  carelessness, the Board or the Department shall not allow any

26-2  interest on the overpayment.

26-3      Sec. 50.  1.  No injunction, writ of mandate or other legal or

26-4  equitable process may issue in any suit, action or proceeding in

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

26-6  prevent or enjoin the collection under this chapter of the tax

26-7  imposed by this chapter or any amount of tax, penalty or interest

26-8  required to be collected.

26-9      2.  No suit or proceeding may be maintained in any court for

26-10  the recovery of any amount alleged to have been erroneously or

26-11  illegally determined or collected unless a claim for refund or credit

26-12  has been filed.

26-13     Sec. 51.  1.  Within 90 days after a final decision upon a

26-14  claim filed pursuant to this chapter is rendered by:

26-15     (a) The Nevada Gaming Commission, the claimant may bring

26-16  an action against the Board on the grounds set forth in the claim.

26-17     (b) The Nevada Tax Commission, the claimant may bring an

26-18  action against the Department on the grounds set forth in the

26-19  claim.

26-20     2.  An action brought pursuant to subsection 1 must be

26-21  brought in a court of competent jurisdiction in Carson City, the

26-22  county of this state where the claimant resides or maintains his

26-23  principal place of business or a county in which any relevant

26-24  proceedings were conducted by the Board or the Department, for

26-25  the recovery of the whole or any part of the amount with respect to

26-26  which the claim has been disallowed.

26-27     3.  Failure to bring an action within the time specified

26-28  constitutes a waiver of any demand against the State on account of

26-29  alleged overpayments.

26-30     Sec. 52.  1.  If the Board fails to mail notice of action on a

26-31  claim within 6 months after the claim is filed, the claimant may

26-32  consider the claim disallowed and file an appeal with the Nevada

26-33  Gaming Commission within 30 days after the last day of the

26-34  6-month period.

26-35     2.  If the Department fails to mail notice of action on a claim

26-36  within 6 months after the claim is filed, the claimant may consider

26-37  the claim disallowed and file an appeal with the Nevada Tax

26-38  Commission within 30 days after the last day of the 6-month

26-39  period.

26-40     3.  If the claimant is aggrieved by the decision of:

26-41     (a) The Nevada Gaming Commission rendered on appeal, the

26-42  claimant may, within 90 days after the decision is rendered, bring

26-43  an action against the Board on the grounds set forth in the claim

26-44  for the recovery of the whole or any part of the amount claimed as

26-45  an overpayment.

27-1      (b) The Nevada Tax Commission rendered on appeal, the

27-2  claimant may, within 90 days after the decision is rendered, bring

27-3  an action against the Department on the grounds set forth in the

27-4  claim for the recovery of the whole or any part of the amount

27-5  claimed as an overpayment.

27-6      4.  If judgment is rendered for the plaintiff, the amount of the

27-7  judgment must first be credited towards any tax due from the

27-8  plaintiff.

27-9      5.  The balance of the judgment must be refunded to the

27-10  plaintiff.

27-11     Sec. 53.  In any judgment, interest must be allowed at the rate

27-12  of 6 percent per annum upon the amount found to have been

27-13  illegally collected from the date of payment of the amount to the

27-14  date of allowance of credit on account of the judgment, or to a

27-15  date preceding the date of the refund warrant by not more than 30

27-16  days. The date must be determined by the Board or the

27-17  Department.

27-18     Sec. 54.  A judgment may not be rendered in favor of the

27-19  plaintiff in any action brought against the Board or the

27-20  Department to recover any amount paid when the action is

27-21  brought by or in the name of an assignee of the person paying the

27-22  amount or by any person other than the person who paid the

27-23  amount.

27-24     Sec. 55.  1.  The Board or the Department may recover a

27-25  refund or any part thereof which is erroneously made and any

27-26  credit or part thereof which is erroneously allowed in an action

27-27  brought in a court of competent jurisdiction in Carson City or

27-28  Clark County in the name of the State of Nevada.

27-29     2.  The action must be tried in Carson City or Clark County

27-30  unless the court, with the consent of the Attorney General, orders

27-31  a change of place of trial.

27-32     3.  The Attorney General shall prosecute the action, and the

27-33  provisions of NRS, the Nevada Rules of Civil Procedure and the

27-34  Nevada Rules of Appellate Procedure relating to service of

27-35  summons, pleadings, proofs, trials and appeals are applicable to

27-36  the proceedings.

27-37     Sec. 56.  1.  If any amount in excess of $25 has been

27-38  illegally determined, either by the person filing the return or by the

27-39  Board or the Department, the Board or the Department shall

27-40  certify this fact to the State Board of Examiners, and the latter

27-41  shall authorize the cancellation of the amount upon the records of

27-42  the Board or the Department.

27-43     2.  If an amount not exceeding $25 has been illegally

27-44  determined, either by the person filing a return or by the Board or

27-45  the Department, the Board or the Department, without certifying

28-1  this fact to the State Board of Examiners, shall authorize the

28-2  cancellation of the amount upon the records of the Board or the

28-3  Department.

28-4      Sec. 57.  1.  Any licensed gaming establishment liable for

28-5  the payment of the tax imposed by section 36 of this act who

28-6  willfully fails to report, pay or truthfully account for the tax is

28-7  subject to the revocation of his gaming license by the Nevada

28-8  Gaming Commission.

28-9      2.  As used in this section, “licensed gaming establishment”

28-10  includes a licensed gaming establishment that is licensed for less

28-11  than 51 slot machines, less than six games, or any combination of

28-12  slot machines and games within those respective limits.

28-13     Sec. 58.  1.  A person shall not:

28-14     (a) Make, cause to be made or permit to be made any false or

28-15  fraudulent return or declaration or false statement in any report

28-16  or declaration, with intent to defraud the State or to evade

28-17  payment of the tax or any part of the tax imposed by this chapter.

28-18     (b) Make, cause to be made or permit to be made any false

28-19  entry in books, records or accounts with intent to defraud the State

28-20  or to evade the payment of the tax or any part of the tax imposed

28-21  by this chapter.

28-22     (c) Keep, cause to be kept or permit to be kept more than one

28-23  set of books, records or accounts with intent to defraud the State

28-24  or to evade the payment of the tax or any part of the tax imposed

28-25  by this chapter.

28-26     2.  Any person who violates the provisions of subsection 1 is

28-27  guilty of a gross misdemeanor.

28-28     Sec. 58.10.  Title 32 of NRS is hereby amended by adding

28-29  thereto a new chapter to consist of the provisions set forth as

28-30  sections 58.12 to 58.80, inclusive, of this act.

28-31     Sec. 58.12.  As used in this chapter, unless the context

28-32  otherwise requires, the words and terms defined in sections 58.14

28-33  to 58.28, inclusive, of this act have the meanings ascribed to them

28-34  in those sections.

28-35     Sec. 58.14.  “Business” means any activity engaged in or

28-36  caused to be engaged in with the object of gain, benefit or

28-37  advantage, either direct or indirect, to any person or governmental

28-38  entity.

28-39     Sec. 58.16.  1.  “Business entity” includes:

28-40     (a) A corporation, partnership, proprietorship, limited-liability

28-41  company, business association, joint venture, limited-liability

28-42  partnership, business trust and their equivalents organized under

28-43  the laws of this state or another jurisdiction and any other type of

28-44  entity that engages in business; and

29-1      (b) A natural person engaging in business if he is deemed to be

29-2  a business entity pursuant to section 58.42 of this act.

29-3      2.  The term does not include:

29-4      (a) A governmental entity;

29-5      (b) A nonprofit religious, charitable, fraternal or other

29-6  organization that qualifies as a tax-exempt organization pursuant

29-7  to 26 U.S.C. § 501(c); or

29-8      (c) A person who operates a business from his home and earns

29-9  from that business not more than 66 2/3 percent of the average

29-10  annual wage, as computed for the preceding calendar year

29-11  pursuant to chapter 612 of NRS and rounded to the nearest

29-12  hundred dollars.

29-13     Sec. 58.18.  “Commission” means the Nevada Tax

29-14  Commission.

29-15     Sec. 58.20.  “Engaging in business” means commencing,

29-16  conducting or continuing a business, the exercise of corporate or

29-17  franchise powers regarding a business, and the liquidation of a

29-18  business entity which is or was engaging in a business when the

29-19  liquidator holds itself out to the public as conducting that

29-20  business.

29-21     Sec. 58.22.  “Gross revenue” means the total amount received

29-22  or receivable on the use, sale or exchange of property or capital or

29-23  for the performance of services, from any transaction involving a

29-24  business entity, without any reduction for the basis of property

29-25  sold, the cost of goods or services sold, or any other expense of the

29-26  business entity.

29-27     Sec. 58.24.  1.  “Pass-through revenue” means revenue

29-28  received by a business entity solely on behalf of another in a

29-29  disclosed agency capacity, including revenue received as a broker,

29-30  bailee, consignee or auctioneer, notwithstanding that the business

29-31  entity may incur liability, primarily or secondarily, in a

29-32  transaction in its capacity as an agent.

29-33     2.  “Pass-through revenue” includes:

29-34     (a) Revenue that a real estate broker receives pursuant to NRS

29-35  645.280 and is required by contract to pay to a licensed real estate

29-36  broker, broker-salesman or salesman who performed services for

29-37  that revenue.

29-38     (b) Reimbursement for advances made by a business entity on

29-39  behalf of a customer or client, other than with respect to services

29-40  rendered or with respect to purchases of goods by the business

29-41  entity in carrying out the business in which it engages.

29-42     Sec. 58.26.  “Total amount received or receivable” means the

29-43  total sum of any money and the fair market value of any other

29-44  property or services received or receivable, including, without

29-45  limitation, rents, royalties, interest and dividends, and aggregate

30-1  net gains realized from the sale or exchange of stocks, bonds,

30-2  asset-backed securities, investment and trading assets and other

30-3  evidence of indebtedness.

30-4      Sec. 58.28.  “Total revenue” means gross revenue minus:

30-5      1.  Any revenue which this state is prohibited from taxing

30-6  pursuant to the Constitution, laws or treaties of the United States

30-7  or the Nevada Constitution.

30-8      2.  Any revenue received by a natural person from the rental

30-9  of not more than four residential units.

30-10     3.  Any revenue from the sale of agricultural products at

30-11  wholesale.

30-12     4.  If a business entity pays a tax on premiums pursuant to

30-13  title 57 of NRS, the gross revenue of the business entity derived

30-14  from direct premiums written.

30-15     5.  If a business entity pays a license fee pursuant to NRS

30-16  463.370, the total sum of all amounts specifically included by

30-17  statute in and all amounts specifically excluded by statute from the

30-18  calculation of that fee for the business entity.

30-19     6.  If a business entity pays a tax on the net proceeds of

30-20  minerals pursuant to chapter 362 of NRS, the gross yield of the

30-21  business entity from which those net proceeds are determined.

30-22     7.  Any operating revenue of a public utility for the provision

30-23  of electric, gas, water or sewer service which is operated or

30-24  regulated by a governmental entity.

30-25     8.  Any revenue from the operation of a vending stand

30-26  pursuant to NRS 426.640.

30-27     9.  Any revenue received by a certified disadvantaged business

30-28  enterprise.

30-29     Sec. 58.30.  The Legislature hereby finds and declares that

30-30  the fee imposed by this chapter on a business entity must not be

30-31  construed as a fee or tax upon the customers of the business

30-32  entity, but as a fee which is imposed upon and collectible from the

30-33  business entity and which constitutes part of the operating

30-34  overhead of the business entity.

30-35     Sec. 58.32.  The Department shall:

30-36     1.  Administer and enforce the provisions of this chapter, and

30-37  may adopt such regulations as it deems appropriate for that

30-38  purpose.

30-39     2.  Deposit all fees, interest and penalties it receives pursuant

30-40  to this chapter in the State Treasury for credit to the State General

30-41  Fund.

30-42     Sec. 58.34.  1.  Each person responsible for maintaining the

30-43  records of a business entity shall:

30-44     (a) Keep such records as may be necessary to determine the

30-45  amount of its liability pursuant to the provisions of this chapter;

31-1      (b) Preserve those records for 4 years or until any litigation or

31-2  prosecution pursuant to this chapter is finally determined,

31-3  whichever is longer; and

31-4      (c) Make the records available for inspection by the

31-5  Department upon demand at reasonable times during regular

31-6  business hours.

31-7      2.  For the purposes of this section, “record” includes any

31-8  federal income tax return filed by a business entity with the

31-9  Internal Revenue Service.

31-10     3.  Any person who violates the provisions of subsection 1 is

31-11  guilty of a misdemeanor.

31-12     Sec. 58.36.  1.  To verify the accuracy of any return filed or,

31-13  if no return is filed by a business entity, to determine the amount

31-14  required to be paid, the Department, or any person authorized in

31-15  writing by the Department, may examine the books, papers and

31-16  records of any person or business entity that may be liable for the

31-17  fee imposed by this chapter.

31-18     2.  Any person or business entity which may be liable for the

31-19  fee imposed by this chapter and which keeps outside of this state

31-20  its books, papers and records relating thereto shall pay to the

31-21  Department an amount equal to the allowance provided for state

31-22  officers and employees generally while traveling outside of the

31-23  State for each day or fraction thereof during which an employee

31-24  of the Department is engaged in examining those documents, plus

31-25  any other actual expenses incurred by the employee while he is

31-26  absent from his regular place of employment to examine those

31-27  documents.

31-28      Sec. 58.38.  The Executive Director may request from any

31-29  other governmental agency or officer such information as he

31-30  deems necessary to carry out the provisions of this chapter. If the

31-31  Executive Director obtains any confidential information pursuant

31-32  to such a request, he shall maintain the confidentiality of that

31-33  information in the same manner and to the same extent as

31-34  provided by law for the agency or officer from whom the

31-35  information was obtained.

31-36     Sec. 58.40.  1.  Except as otherwise provided in this section

31-37  and NRS 360.250, the records and files of the Department

31-38  concerning the administration of this chapter are confidential and

31-39  privileged. The Department, and any employee engaged in the

31-40  administration of this chapter or charged with the custody of any

31-41  such records or files, shall not disclose any information obtained

31-42  from the Department’s records or files or from any examination,

31-43  investigation or hearing authorized by the provisions of this

31-44  chapter. Neither the Department nor any employee of the

31-45  Department may be required to produce any of the records, files

32-1  and information for the inspection of any person or for use in any

32-2  action or proceeding.

32-3      2.  The records and files of the Department concerning the

32-4  administration of this chapter are not confidential and privileged

32-5  in the following cases:

32-6      (a) Testimony by a member or employee of the Department

32-7  and production of records, files and information on behalf of the

32-8  Department or the business entity that paid the fee in any action or

32-9  proceeding pursuant to the provisions of this chapter if that

32-10  testimony or the records, files or information, or the facts shown

32-11  thereby, are directly involved in the action or proceeding.

32-12     (b) Delivery to the person who paid the fee or his authorized

32-13  representative of a copy of any return or other document filed by

32-14  him pursuant to this chapter.

32-15     (c) Publication of statistics so classified as to prevent the

32-16  identification of a particular business entity or document.

32-17     (d) Exchanges of information with the Internal Revenue

32-18  Service in accordance with compacts made and provided for in

32-19  such cases.

32-20     (e) Disclosure in confidence to the Governor or his agent in

32-21  the exercise of the Governor’s general supervisory powers, or to

32-22  any person authorized to audit the accounts of the Department in

32-23  pursuance of an audit, or to the Attorney General or other legal

32-24  representative of the State in connection with an action or

32-25  proceeding pursuant to this chapter, or to any agency of this or

32-26  any other state charged with the administration or enforcement of

32-27  laws relating to taxation.

32-28     (f) Exchanges of information pursuant to subsection 3.

32-29     3.  The Commission may agree with any county fair and

32-30  recreation board or the governing body of any county, city or town

32-31  for the continuing exchange of information concerning taxpayers.

32-32     Sec. 58.42.  A natural person engaging in business shall be

32-33  deemed to be a business entity that is subject to the provisions of

32-34  this chapter if the person files with the Internal Revenue Service a

32-35  Schedule C (Form 1040), Profit or Loss From Business Form, or

32-36  its equivalent or successor form, a Schedule E (Form 1040),

32-37  Supplemental Income and Loss Form, or its equivalent or

32-38  successor form, or a Schedule F (Form 1040), Profit or Loss

32-39  From Farming Form, or its equivalent or successor form, for the

32-40  business.

32-41     Sec. 58.44.  1.  A quarterly franchise fee is hereby imposed

32-42  upon each business entity for the privilege of engaging in business

32-43  in this state at the rate of:

 

 

33-1    Annual Total RevenueFranchise Fee per

33-2      of Business EntityCalendar Quarter

33-3  More than $0 but less than $500,000$0

33-4  $500,000 or more but less than $750,000    $175

33-5  $750,000 or more but less than $1,000,000    $240

33-6  $1,000,000 or more but less than $1,500,000    $350

33-7  $1,500,000 or more but less than $2,000,000    $480

33-8  $2,000,000 or more but less than $2,500,000    $620

33-9  $2,500,000 or more but less than $3,000,000    $750

33-10  $3,000,000 or more but less than $4,000,000    $950

33-11  $4,000,000 or more but less than $5,000,000    $1,200

33-12  $5,000,000 or more but less than $7,500,000    $1,700

33-13  $7,500,000 or more but less than $10,000,000    $2,400

33-14  $10,000,000 or more but less than $20,000,000    $3,500

33-15  $20,000,000 or more    $7,000

33-16      plus $3,500 for each additional $10,000,000

 

33-17     2.  The fee for each calendar quarter is due on the last day of

33-18  the quarter and must be paid on or before the last day of the

33-19  month immediately following the quarter. The business entity

33-20  shall estimate its annual total revenue for the fiscal year in which

33-21  the franchise fee is being paid for the purposes of determining the

33-22  amount of the franchise fee that is due.

33-23     3.  Upon determination of the actual annual total revenue of

33-24  the business entity for that fiscal year, the business entity shall

33-25  reconcile the amount due from franchise fees for the year. If the

33-26  amount of franchise fees paid exceeds the amount actually due

33-27  from the business entity, the excess fees must be credited against

33-28  future franchise fees payable by the business entity. If the amount

33-29  of franchise fees paid was less than the amount due, the amount

33-30  due remaining unpaid shall be deemed, for the purposes of NRS

33-31  360.417, to constitute a failure to pay the fee within the time

33-32  required pursuant to this section.

33-33     4.  Each business entity engaging in business in this state

33-34  shall file with the Department a return on a form prescribed by the

33-35  Department, together with the remittance of any fee due pursuant

33-36  to this chapter, on or before the last day of the month immediately

33-37  following the calendar quarter for which the payment is being

33-38  made. The form must provide each business entity with an

33-39  opportunity for account reconciliation.

33-40     Sec. 58.46.  1.  Except as otherwise provided in this section,

33-41  the total revenue of a business entity in this state must be

33-42  computed for each fiscal year based upon the accounting method

33-43  used by the business entity to compute its income for the purposes

33-44  of federal income taxation. If a business entity does not regularly

34-1  use a single accounting method, or if the Department determines

34-2  that the accounting method used by the business entity does not

34-3  clearly reflect the total revenue of the business entity in this state,

34-4  the calculation of that revenue must be made on the basis of such

34-5  an accounting method as, in the opinion of the Department,

34-6  clearly reflects the total revenue of the business entity in this state.

34-7      2.  If a business entity is engaged in more than one type of

34-8  business, the business entity:

34-9      (a) May, in computing its total revenue in this state, use a

34-10  different accounting method for each of those types of business;

34-11  and

34-12     (b) Shall compute its total revenue in this state for each of

34-13  those types of business based upon the accounting method used by

34-14  the business entity to compute its income for that type of business

34-15  for the purposes of federal income taxation.

34-16     3.  If a business entity changes the accounting method upon

34-17  which it computes its income for the purposes of federal income

34-18  taxation, the business entity shall, before using that method to

34-19  compute its total revenue in this state, provide the Department

34-20  with written notification of the change in its accounting method.

34-21  If:

34-22     (a) The business entity or any of its owners, officers,

34-23  employees, agents or representatives are required, on behalf of the

34-24  business entity, to obtain the consent of the Internal Revenue

34-25  Service to the change in its accounting method, the business entity

34-26  shall include a notarized copy of that consent in its written

34-27  notification to the Department; or

34-28     (b) The business entity is not required to obtain the consent of

34-29  the Internal Revenue Service to the change in its accounting

34-30  method, the business entity shall obtain the consent of the

34-31  Department to the change in its accounting method before using

34-32  that method to compute its total revenue in this state.

34-33     4.  If a business entity fails to comply with the provisions of

34-34  subsections 1 and 2, any required change in the accounting

34-35  method does not affect the imposition and calculation of any

34-36  penalty, or the calculation of any additional amount of franchise

34-37  fees due, pursuant to this chapter.

34-38     Sec. 58.48.  In calculating the franchise fee of a business

34-39  entity pursuant to this chapter, the business entity is entitled to

34-40  deduct from its total revenue:

34-41     1.  Any revenue upon which this state is prohibited from

34-42  imposing a franchise fee pursuant to the Constitution or laws of

34-43  the United States or the Nevada Constitution.

34-44     2.  The amount of any federal, state or local governmental

34-45  fuel taxes collected by the business entity.

35-1      3.  Any revenue of the business entity attributable to interest

35-2  upon any bonds or securities of the Federal Government, the State

35-3  of Nevada or a political subdivision of this state.

35-4      4.  Any pass-through revenue of the business entity.

35-5      5.  Any revenue received:

35-6      (a) As dividends or distributions by a parent organization from

35-7  the capital account of a subsidiary entity of the parent

35-8  organization; or

35-9      (b) As payments between:

35-10         (1) A parent organization and a wholly owned subsidiary

35-11  entity of the parent organization; or

35-12         (2) The wholly owned subsidiary entities of a parent

35-13  organization.

35-14     6.  Any revenue received by a hospital or provider of health

35-15  care from a governmental entity.

35-16     7.  Any cash discounts the business entity allows a purchaser

35-17  of property, rights or services.

35-18     8.  Any indebtedness to the business entity that is impossible

35-19  or impracticable to collect and which is written off by the business

35-20  entity as a bad debt for purposes of federal income taxation.

35-21     9.  Any counterfeit currency received by the business entity for

35-22  which the business entity is not reimbursed.

35-23     10.  The amount of any payments received by the business

35-24  entity upon claims for health, casualty or life insurance.

35-25     11.  The cost of all payments made to contractors and

35-26  subcontractors for the portion of any materials or services

35-27  provided in the development of improved real property, made by a

35-28  business entity who is:

35-29     (a) A contractor or subcontractor; or

35-30     (b) In the business of developing improved real property.

35-31  The amount of the deduction must not exceed the gross revenue of

35-32  the business entity from the transaction.

35-33     12.  Any promotional allowances by the business entity.

35-34     13.  The gross revenue attributable to damaged or returned

35-35  merchandise.

35-36     14.  Any revenue of the business entity upon which the

35-37  business entity paid the tax imposed pursuant to section 95 of this

35-38  act.

35-39     15.  Any revenue of the business entity from the sale or

35-40  distribution of gasoline or any other motor vehicle fuel.

35-41     Sec. 58.50.  The Department shall adopt regulations

35-42  providing for the allocation or apportionment of the liability for

35-43  franchise fees pursuant to this chapter of business entities

35-44  engaging in a business both within and outside of this state. The

35-45  regulations must be consistent with the methods of dividing

36-1  income contained in the provisions of the Uniform Division of

36-2  Income for Tax Purposes Act approved by the National

36-3  Conference of Commissioners on Uniform State Laws, as those

36-4  provisions existed on July 1, 2003.

36-5      Sec. 58.52.  The Department shall, upon application by a

36-6  business entity engaging in a business both within and outside of

36-7  this state, reduce the liability of the business entity for franchise

36-8  fees pursuant to this chapter to the extent required by the

36-9  Constitution or laws of the United States or the Nevada

36-10  Constitution, as a result of the tax liability of the business entity to

36-11  other states and their political subdivisions.

36-12     Sec. 58.54.  1.  If the Department determines, after notice

36-13  and hearing, that:

36-14     (a) A business entity and one or more of its affiliated business

36-15  entities are engaged in the same or a similar type of business; and

36-16     (b) The primary or a substantial purpose for engaging in that

36-17  type of business through affiliated business entities is to avoid or

36-18  to reduce liability for the franchise fees imposed by this

36-19  chapter,

36-20  the Department shall require the business entity and one or more

36-21  of its affiliated business entities to file a consolidated return for

36-22  the purposes of this chapter.

36-23     2.  For the purposes of this section:

36-24     (a) “Affiliated business entity” means a business entity that

36-25  directly, or indirectly through one or more intermediaries,

36-26  controls, is controlled by or is under common control with,

36-27  another specified business entity.

36-28     (b) “Control,” as used in the terms “controls,” “controlled by”

36-29  and “under common control with,” means the possession, directly

36-30  or indirectly, of the power to direct or cause the direction of the

36-31  management and policies of a business entity, whether through

36-32  the ownership of voting securities, by contract or otherwise.

36-33     Sec. 58.56.  Upon written application made before the date on

36-34  which payment must be made, the Department may for good cause

36-35  extend by 30 days the time within which a business entity is

36-36  required to pay the franchise fee imposed by this chapter. If the

36-37  franchise fee is paid during the period of extension, no penalty or

36-38  late charge may be imposed for failure to pay at the time required,

36-39  but the business entity shall pay interest at the rate of 1 percent

36-40  per month from the date on which the amount would have been

36-41  due without the extension until the date of payment, unless

36-42  otherwise provided in NRS 360.232 or 360.320.

36-43     Sec. 58.58.  The remedies of the State provided for in this

36-44  chapter are cumulative, and no action taken by the Department or

36-45  the Attorney General constitutes an election by the State to pursue

37-1  any remedy to the exclusion of any other remedy for which

37-2  provision is made in this chapter.

37-3      Sec. 58.60.  If the Department determines that any franchise

37-4  fee, penalty or interest has been paid more than once or has been

37-5  erroneously or illegally collected or computed, the Department

37-6  shall set forth that fact in the records of the Department and

37-7  certify to the State Board of Examiners the amount collected in

37-8  excess of the amount legally due and the business entity or person

37-9  from which it was collected or by whom it was paid. If approved by

37-10  the State Board of Examiners, the excess amount collected or paid

37-11  must be credited on any amounts then due from the person or

37-12  business entity under this chapter, and the balance refunded to the

37-13  person or business entity, or its successors, administrators or

37-14  executors.

37-15     Sec. 58.62.  1.  Except as otherwise provided in NRS 360.235

37-16  and 360.395:

37-17     (a) No refund may be allowed unless a claim for it is filed with

37-18  the Department within 3 years after the last day of the month

37-19  immediately following the calendar quarter for which the

37-20  overpayment was made.

37-21     (b) No credit may be allowed after the expiration of the period

37-22  specified for filing claims for refund unless a claim for credit is

37-23  filed with the Department within that period.

37-24     2.  Each claim must be in writing and must state the specific

37-25  grounds upon which the claim is founded.

37-26     3.  Failure to file a claim within the time prescribed in this

37-27  chapter constitutes a waiver of any demand against the State on

37-28  account of overpayment.

37-29     4.  Within 30 days after rejecting any claim in whole or in

37-30  part, the Department shall serve notice of its action on the

37-31  claimant in the manner prescribed for service of notice of a

37-32  deficiency determination.

37-33     Sec. 58.64.  1.  Except as otherwise provided in this section

37-34  and NRS 360.320, interest must be paid upon any overpayment of

37-35  any amount of the franchise fee imposed by this chapter at the rate

37-36  of 0.5 percent per month, or fraction thereof, from the last day of

37-37  the month immediately following the calendar quarter for which

37-38  the overpayment was made. No refund or credit may be made of

37-39  any interest imposed upon the person or business entity making

37-40  the overpayment with respect to the amount being refunded or

37-41  credited.

37-42     2.  The interest must be paid:

37-43     (a) In the case of a refund, to the last day of the calendar

37-44  month following the date upon which the person making the

37-45  overpayment, if he has not already filed a claim, is notified by

 

38-1  the Department that a claim may be filed or the date upon which

38-2  the claim is certified to the State Board of Examiners, whichever is

38-3  earlier.

38-4      (b) In the case of a credit, to the same date as that to which

38-5  interest is computed on the franchise fee or the amount against

38-6  which the credit is applied.

38-7      3.  If the Department determines that any overpayment has

38-8  been made intentionally or by reason of carelessness, it shall not

38-9  allow any interest on the overpayment.

38-10     Sec. 58.66.  1.  No injunction, writ of mandate or other legal

38-11  or equitable process may issue in any suit, action or proceeding in

38-12  any court against this state or against any officer of the State to

38-13  prevent or enjoin the collection under this chapter of the franchise

38-14  fee imposed by this chapter or any amount of the franchise fee,

38-15  penalty or interest required to be collected.

38-16     2.  No suit or proceeding may be maintained in any court for

38-17  the recovery of any amount alleged to have been erroneously or

38-18  illegally determined or collected unless a claim for refund or credit

38-19  has been filed.

38-20     Sec. 58.68.  1.  Within 90 days after a final decision upon a

38-21  claim filed pursuant to this chapter is rendered by the

38-22  Commission, the claimant may bring an action against the

38-23  Department on the grounds set forth in the claim in a court of

38-24  competent jurisdiction in Carson City, the county of this state

38-25  where the claimant resides or maintains his principal place of

38-26  business or a county in which any relevant proceedings were

38-27  conducted by the Department, for the recovery of the whole or any

38-28  part of the amount with respect to which the claim has been

38-29  disallowed.

38-30     2.  Failure to bring an action within the time specified

38-31  constitutes a waiver of any demand against the State on account of

38-32  alleged overpayments.

38-33     Sec. 58.70.  1.  If the Department fails to mail notice of

38-34  action on a claim within 6 months after the claim is filed, the

38-35  claimant may consider the claim disallowed and file an appeal

38-36  with the Commission within 30 days after the last day of the

38-37  6-month period. If the claimant is aggrieved by the decision of the

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

38-39  after the decision is rendered, bring an action against the

38-40  Department on the grounds set forth in the claim for the recovery

38-41  of the whole or any part of the amount claimed as an

38-42  overpayment.

38-43     2.  If judgment is rendered for the plaintiff, the amount of the

38-44  judgment must first be credited towards any franchise fees due

38-45  from the plaintiff.

39-1      3.  The balance of the judgment must be refunded to the

39-2  plaintiff.

39-3      Sec. 58.72.  In any judgment, interest must be allowed at the

39-4  rate of 6 percent per annum upon the amount found to have been

39-5  illegally collected from the date of payment of the amount to the

39-6  date of allowance of credit on account of the judgment, or to a

39-7  date preceding the date of the refund warrant by not more than 30

39-8  days. The date must be determined by the Department.

39-9      Sec. 58.74.  A judgment may not be rendered in favor of the

39-10  plaintiff in any action brought against the Department to recover

39-11  any amount paid when the action is brought by or in the name of

39-12  an assignee of the business entity paying the amount or by any

39-13  person other than the person or business entity which paid the

39-14  amount.

39-15     Sec. 58.76.  1.  The Department may recover a refund or any

39-16  part thereof which is erroneously made and any credit or part

39-17  thereof which is erroneously allowed in an action brought in a

39-18  court of competent jurisdiction in Carson City or Clark County in

39-19  the name of the State of Nevada.

39-20     2.  The action must be tried in Carson City or Clark County

39-21  unless the court, with the consent of the Attorney General, orders

39-22  a change of place of trial.

39-23     3.  The Attorney General shall prosecute the action, and the

39-24  provisions of NRS, the Nevada Rules of Civil Procedure and the

39-25  Nevada Rules of Appellate Procedure relating to service of

39-26  summons, pleadings, proofs, trials and appeals are applicable to

39-27  the proceedings.

39-28     Sec. 58.78.  1.  If any amount in excess of $25 has been

39-29  illegally determined, either by the Department or by the person

39-30  filing the return, the Department shall certify this fact to the State

39-31  Board of Examiners, and the latter shall authorize the

39-32  cancellation of the amount upon the records of the Department.

39-33     2.  If an amount not exceeding $25 has been illegally

39-34  determined, either by the Department or by the person or business

39-35  entity filing the return, the Department, without certifying this fact

39-36  to the State Board of Examiners, shall authorize the cancellation

39-37  of the amount upon the records of the Department.

39-38     Sec. 58.80.  1.  A person shall not:

39-39     (a) Make, cause to be made or permit to be made any false or

39-40  fraudulent return or declaration or false statement in any return

39-41  or declaration with intent to defraud the State or to evade payment

39-42  of the franchise fee or any part of the franchise fee imposed by

39-43  this chapter.

39-44     (b) Make, cause to be made or permit to be made any false

39-45  entry in books, records or accounts with intent to defraud the State

40-1  or to evade the payment of the franchise fee or any part of the

40-2  franchise fee imposed by this chapter.

40-3      (c) Keep, cause to be kept or permit to be kept more than one

40-4  set of books, records or accounts with intent to defraud the State

40-5  or to evade the payment of the franchise fee or any part of the

40-6  franchise fee imposed by this chapter.

40-7      2.  Any person who violates the provisions of subsection 1 is

40-8  guilty of a gross misdemeanor.

40-9      Sec. 59.  Chapter 360 of NRS is hereby amended by adding

40-10  thereto the provisions set forth as sections 60 to 66, inclusive, of this

40-11  act.

40-12     Sec. 60.  The Nevada Tax Commission shall adopt

40-13  regulations providing for:

40-14     1.  The electronic submission of returns to the Department;

40-15  and

40-16     2.  The payment of taxes, fees, interest and penalties to the

40-17  Department through the use of credit cards, debit cards and

40-18  electronic transfers of money.

40-19     Sec. 61.  As used in sections 61 to 66, inclusive, of this act,

40-20  unless the context otherwise requires, the words and terms defined

40-21  in sections 62, 63 and 64 of this act have the meanings ascribed to

40-22  them in those sections.

40-23     Sec. 62.  1.  “Business” includes:

40-24     (a) A corporation, partnership, proprietorship, limited-liability

40-25  company, business association, joint venture, limited-liability

40-26  partnership, business trust and their equivalents organized under

40-27  the laws of this state or another jurisdiction and any other person

40-28  that conducts an activity for profit; and

40-29     (b) The activities of a natural person which are deemed to be a

40-30  business pursuant to section 65 of this act.

40-31     2.  The term does not include:

40-32     (a) A governmental entity.

40-33     (b) A nonprofit religious, charitable, fraternal or other

40-34  organization that qualifies as a tax-exempt organization pursuant

40-35  to 26 U.S.C. § 501(c).

40-36     (c) A person who operates a business from his home and earns

40-37  from that business not more than 66 2/3 percent of the average

40-38  annual wage, as computed for the preceding calendar year

40-39  pursuant to chapter 612 of NRS and rounded to the nearest

40-40  hundred dollars.

40-41     (d) A business whose primary purpose is to create or produce

40-42  motion pictures. As used in this paragraph, “motion pictures” has

40-43  the meaning ascribed to it in NRS 231.020.

40-44     Sec. 63.  1.  “Employee” includes:

41-1      (a) A natural person who receives wages or other

41-2  remuneration from a business for personal services, including

41-3  commissions and bonuses and remuneration payable in a medium

41-4  other than cash; and

41-5      (b) A natural person engaged in the operation of a business.

41-6      2.  The term includes:

41-7      (a) A partner or other co-owner of a business; and

41-8      (b) Except as otherwise provided in subsection 3, a natural

41-9  person reported as an employee to the:

41-10         (1) Employment Security Division of the Department of

41-11  Employment, Training and Rehabilitation;

41-12         (2) Administrator of the Division of Industrial Relations of

41-13  the Department of Business and Industry; or

41-14         (3) Internal Revenue Service on an Employer’s Quarterly

41-15  Federal Tax Return (Form 941), Employer’s Monthly Federal

41-16  Tax Return (Form 941-M), Employer’s Annual Tax Return for

41-17  Agricultural Employees (Form 943) or any equivalent or

41-18  successor form.

41-19     3.  The term does not include:

41-20     (a) A business or an independent contractor that performs

41-21  services on behalf of another business.

41-22     (b) A natural person who is retired or otherwise receiving

41-23  remuneration solely because of past service to the business.

41-24     (c) A newspaper carrier or the immediate supervisor of a

41-25  newspaper carrier who is an independent contractor of the

41-26  newspaper.

41-27     (d) A natural person who performs all of his duties for the

41-28  business outside of this state.

41-29     4.  An independent contractor is not an employee of a

41-30  business with which he contracts.

41-31     Sec. 64.  “Wages” means any remuneration paid for personal

41-32  services, including commissions, and bonuses and remuneration

41-33  payable in any medium other than cash.

41-34     Sec. 64.5. The Department shall deposit all money it receives

41-35  pursuant to sections 61 to 66, inclusive, of this act in the State

41-36  Treasury for credit to the State General Fund.

41-37     Sec. 65.  The activity or activities conducted by a natural

41-38  person shall be deemed to be a business that is subject to the

41-39  provisions of sections 61 to 66, inclusive, of this act if the person is

41-40  required to file with the Internal Revenue Service a Schedule C

41-41  (Form 1040), Profit or Loss From Business Form, or its

41-42  equivalent or successor form, a Schedule E (Form 1040),

41-43  Supplemental Income and Loss Form, or its equivalent or

41-44  successor form, or a Schedule F (Form 1040), Profit or Loss

42-1  From Farming Form, or its equivalent or successor form, for the

42-2  business.

42-3      Sec. 66.  1.  Except as otherwise provided in subsection 8, a

42-4  person shall not conduct a business in this state unless he has a

42-5  business license issued by the Department.

42-6      2.  An application for a business license must:

42-7      (a) Be made upon a form prescribed by the Department;

42-8      (b) Set forth the name under which the applicant transacts or

42-9  intends to transact business and the location of his place or places

42-10  of business;

42-11     (c) Declare the estimated number of employees for the

42-12  previous calendar quarter;

42-13     (d) Be accompanied by a fee of $75; and

42-14     (e) Include any other information that the Department deems

42-15  necessary.

42-16     3.  The application must be signed by:

42-17     (a) The owner, if the business is owned by a natural person;

42-18     (b) A member or partner, if the business is owned by an

42-19  association or partnership; or

42-20     (c) An officer or some other person specifically authorized to

42-21  sign the application, if the business is owned by a corporation.

42-22     4.  If the application is signed pursuant to paragraph (c) of

42-23  subsection 3, written evidence of the signer’s authority must be

42-24  attached to the application.

42-25     5.  A person who has been issued a business license by the

42-26  Department shall submit a fee of $75 to the Department on or

42-27  before the last day of the month in which the anniversary date of

42-28  issuance of the business license occurs in each year, unless the

42-29  person submits a written statement to the Department, at least 10

42-30  days before the anniversary date, indicating that the person will

42-31  not be conducting business in this state after the anniversary date.

42-32     6.  The business license required to be obtained pursuant to

42-33  this section is in addition to any license to conduct business that

42-34  must be obtained from the local jurisdiction in which the business

42-35  is being conducted.

42-36     7.  For the purposes of sections 61 to 66, inclusive, of this act,

42-37  a person shall be deemed to conduct a business in this state if a

42-38  business for which the person is responsible:

42-39     (a) Is organized pursuant to title 7 of NRS, other than a

42-40  business organized pursuant to chapter 82 or 84 of NRS;

42-41     (b) Has an office or other base of operations in this state; or

42-42     (c) Pays wages or other remuneration to a natural person who

42-43  performs in this state any of the duties for which he is paid.

42-44     8.  A person who takes part in a trade show or convention

42-45  held in this state for a purpose related to the conduct of a business

43-1  is not required to obtain a business license specifically for that

43-2  event.

43-3      Sec. 67.  NRS 360.095 is hereby amended to read as follows:

43-4      360.095  In the adoption of regulations, policies of

43-5  enforcement, and policies for auditing of taxpayers, with respect to

43-6  all taxes and fees for whose administration the Department is

43-7  responsible, the Nevada Tax Commission shall apply the following

43-8  principles:

43-9      1.  Forms, instructions and regulations governing the

43-10  computation of the amount of tax due must be brief and easily

43-11  understood.

43-12     2.  In cases where another authority, such as the United States

43-13  or a local government, also imposes a tax upon the same property or

43-14  revenue, the mechanism for collecting the tax imposed by the State

43-15  must be as nearly compatible with the collection of the other taxes

43-16  as is feasible.

43-17     3.  Unless a change is made necessary by statute or to preserve

43-18  compatibility with a tax imposed by another authority, the forms,

43-19  instructions and regulations must remain the same from year to year,

43-20  to make the taxpayer’s liability as predictable as is feasible.

43-21     4.  Exemptions or waivers, where permitted by statute, must be

43-22  granted:

43-23     (a) Equitably among eligible taxpayers; and

43-24     (b) As sparingly as is consistent with the legislative intent, to

43-25  retain the broadest feasible base for the tax affected.

43-26     5.  Audits and other procedures for enforcement must be

43-27  applied as uniformly as is feasible, not only as among persons

43-28  subject to a particular tax but also as among different taxes[.] , but

43-29  must consider a weighting of indicators of noncompliance.

43-30     6.  Collection of taxes due must be pursued in an equitable

43-31  manner, so that every taxpayer pays the full amount imposed by

43-32  law.

43-33     Sec. 68.  NRS 360.225 is hereby amended to read as follows:

43-34      360.225  1.  During the course of an investigation undertaken

43-35  pursuant to NRS 360.130 of a person claiming:

43-36     (a) A partial abatement of property taxes pursuant to NRS

43-37  361.0687;

43-38     (b) [An exemption from taxes upon the privilege of doing

43-39  business in this state pursuant to NRS 364A.170;

43-40     (c)] A deferral of the payment of taxes on the sale of capital

43-41  goods pursuant to NRS 372.397 or 374.402; or

43-42     [(d)] (c) An abatement of taxes on the gross receipts from the

43-43  sale, storage, use or other consumption of eligible machinery or

43-44  equipment pursuant to NRS 374.357,

44-1  the Department shall investigate whether the person meets the

44-2  eligibility requirements for the abatement, partial abatement[,

44-3  exemption] or deferral that the person is claiming.

44-4      2.  If the Department finds that the person does not meet the

44-5  eligibility requirements for the abatement[, exemption] or deferral

44-6  which the person is claiming, the Department shall report its

44-7  findings to the Commission on Economic Development and take

44-8  any other necessary actions.

44-9      Sec. 69.  NRS 360.2935 is hereby amended to read as follows:

44-10      360.2935  Except as otherwise provided in [NRS 361.485,] this

44-11  title, a taxpayer is entitled to receive on any overpayment of taxes,

44-12  after the offset required by NRS 360.320 has been made, a refund

44-13  together with interest at a rate determined pursuant to NRS 17.130.

44-14  No interest is allowed on a refund of any penalties or interest paid

44-15  by a taxpayer.

44-16     Sec. 70.  NRS 360.300 is hereby amended to read as follows:

44-17      360.300  1.  If a person fails to file a return or the Department

44-18  is not satisfied with the return or returns of any tax, franchise fee,

44-19  contribution or premium or amount of tax, franchise fee,

44-20  contribution or premium required to be paid to the State by any

44-21  person, in accordance with the applicable provisions of this chapter,

44-22  chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A of

44-23  NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections 2

44-24  to 24, inclusive, 24.12 to 24.74, inclusive, or 58.12 to 58.80,

44-25  inclusive, of this act, as administered or audited by the Department,

44-26  it may compute and determine the amount required to be paid upon

44-27  the basis of:

44-28     (a) The facts contained in the return;

44-29     (b) Any information within its possession or that may come into

44-30  its possession; or

44-31     (c) Reasonable estimates of the amount.

44-32     2.  One or more deficiency determinations may be made with

44-33  respect to the amount due for one or for more than one period.

44-34     3.  In making its determination of the amount required to be

44-35  paid, the Department shall impose interest on the amount of tax

44-36  determined to be due, calculated at the rate and in the manner set

44-37  forth in NRS 360.417, unless a different rate of interest is

44-38  specifically provided by statute.

44-39     4.  The Department shall impose a penalty of 10 percent in

44-40  addition to the amount of a determination that is made in the case of

44-41  the failure of a person to file a return with the Department.

44-42     5.  When a business is discontinued, a determination may be

44-43  made at any time thereafter within the time prescribed in NRS

44-44  360.355 as to liability arising out of that business, irrespective of

45-1  whether the determination is issued before the due date of the

45-2  liability.

45-3      Sec. 70.5.  NRS 360.300 is hereby amended to read as follows:

45-4      360.300  1.  If a person fails to file a return or the Department

45-5  is not satisfied with the return or returns of any tax, franchise fee,

45-6  contribution or premium or amount of tax, franchise fee,

45-7  contribution or premium required to be paid to the State by any

45-8  person, in accordance with the applicable provisions of this chapter,

45-9  chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or 444A

45-10  of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or sections

45-11  2 to 24, inclusive, 24.12 to 24.74, inclusive, or 58.12 to 58.80,

45-12  inclusive, of this act, as administered or audited by the Department,

45-13  it may compute and determine the amount required to be paid upon

45-14  the basis of:

45-15     (a) The facts contained in the return;

45-16     (b) Any information within its possession or that may come into

45-17  its possession; or

45-18     (c) Reasonable estimates of the amount.

45-19     2.  One or more deficiency determinations may be made with

45-20  respect to the amount due for one or for more than one period.

45-21     3.  In making its determination of the amount required to be

45-22  paid, the Department shall impose interest on the amount of tax

45-23  determined to be due, calculated at the rate and in the manner set

45-24  forth in NRS 360.417, unless a different rate of interest is

45-25  specifically provided by statute.

45-26     4.  The Department shall impose a penalty of 10 percent in

45-27  addition to the amount of a determination that is made in the case of

45-28  the failure of a person to file a return with the Department.

45-29     5.  When a business is discontinued, a determination may be

45-30  made at any time thereafter within the time prescribed in NRS

45-31  360.355 as to liability arising out of that business, irrespective of

45-32  whether the determination is issued before the due date of the

45-33  liability.

45-34     Sec. 71.  NRS 360.417 is hereby amended to read as follows:

45-35      360.417  Except as otherwise provided in NRS 360.232 and

45-36  360.320, and unless a different penalty or rate of interest is

45-37  specifically provided by statute, any person who fails to pay any tax

45-38  or franchise fee provided for in chapter 362, 364A, 369, 370, 372,

45-39  374, 377, 377A, 444A or 585 of NRS, or sections 2 to 24, inclusive,

45-40  24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of this act,

45-41  or the fee provided for in NRS 482.313, to the State or a county

45-42  within the time required, shall pay a penalty of not more than 10

45-43  percent of the amount of the tax or fee which is owed, as determined

45-44  by the Department, in addition to the tax or fee, plus interest at the

45-45  rate of 1 percent per month, or fraction of a month, from the last day

46-1  of the month following the period for which the amount or any

46-2  portion of the amount should have been reported until the date of

46-3  payment. The amount of any penalty imposed must be based on a

46-4  graduated schedule adopted by the Nevada Tax Commission which

46-5  takes into consideration the length of time the tax or fee remained

46-6  unpaid.

46-7      Sec. 71.5.  NRS 360.417 is hereby amended to read as follows:

46-8      360.417  Except as otherwise provided in NRS 360.232 and

46-9  360.320, and unless a different penalty or rate of interest is

46-10  specifically provided by statute, any person who fails to pay any tax

46-11  or franchise fee provided for in chapter 362, [364A,] 369, 370, 372,

46-12  374, 377, 377A, 444A or 585 of NRS, or sections 2 to 24, inclusive,

46-13  24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of this act,

46-14  or the fee provided for in NRS 482.313, to the State or a county

46-15  within the time required, shall pay a penalty of not more than 10

46-16  percent of the amount of the tax or fee which is owed, as determined

46-17  by the Department, in addition to the tax or fee, plus interest at the

46-18  rate of 1 percent per month, or fraction of a month, from the last day

46-19  of the month following the period for which the amount or any

46-20  portion of the amount should have been reported until the date of

46-21  payment. The amount of any penalty imposed must be based on a

46-22  graduated schedule adopted by the Nevada Tax Commission which

46-23  takes into consideration the length of time the tax or fee remained

46-24  unpaid.

46-25     Sec. 72.  NRS 360.419 is hereby amended to read as follows:

46-26      360.419  1.  If the Executive Director or a designated hearing

46-27  officer finds that the failure of a person to make a timely return or

46-28  payment of a tax or franchise fee imposed pursuant to NRS 361.320

46-29  or [chapter 361A, 376A, 377 or 377A of NRS, or by] chapter 361A,

46-30  362, 364A, 369, 370, 372, 372A, 374, 375A , [or] 375B , 376A, 377

46-31  or 377A of NRS, or sections 2 to 24, inclusive, 24.12 to 24.74,

46-32  inclusive, or 58.12 to 58.80, inclusive, of this act, is the result of

46-33  circumstances beyond his control and occurred despite the exercise

46-34  of ordinary care and without intent, the Department may relieve him

46-35  of all or part of any interest or penalty , or both.

46-36     2.  A person seeking this relief must file with the Department a

46-37  statement under oath setting forth the facts upon which he bases his

46-38  claim.

46-39     3.  The Department shall disclose, upon the request of any

46-40  person:

46-41     (a) The name of the person to whom relief was granted; and

46-42     (b) The amount of the relief.

46-43     4.  The Executive Director or a designated hearing officer shall

46-44  act upon the request of a taxpayer seeking relief pursuant to NRS

46-45  361.4835 which is deferred by a county treasurer or county assessor.

47-1      Sec. 72.5.  NRS 360.419 is hereby amended to read as follows:

47-2      360.419  1.  If the Executive Director or a designated hearing

47-3  officer finds that the failure of a person to make a timely return or

47-4  payment of a tax or franchise fee imposed pursuant to NRS 361.320

47-5  or chapter 361A, 362, [364A,] 369, 370, 372, 372A, 374, 375A,

47-6  375B, 376A, 377 or 377A of NRS, or sections 2 to 24, inclusive,

47-7  24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of this act is

47-8  the result of circumstances beyond his control and occurred despite

47-9  the exercise of ordinary care and without intent, the Department

47-10  may relieve him of all or part of any interest or penalty , or both.

47-11     2.  A person seeking this relief must file with the Department a

47-12  statement under oath setting forth the facts upon which he bases his

47-13  claim.

47-14     3.  The Department shall disclose, upon the request of any

47-15  person:

47-16     (a) The name of the person to whom relief was granted; and

47-17     (b) The amount of the relief.

47-18     4.  The Executive Director or a designated hearing officer shall

47-19  act upon the request of a taxpayer seeking relief pursuant to NRS

47-20  361.4835 which is deferred by a county treasurer or county assessor.

47-21     Sec. 73.  NRS 360.510 is hereby amended to read as follows:

47-22      360.510  1.  If any person is delinquent in the payment of any

47-23  tax or fee administered by the Department or if a determination has

47-24  been made against him which remains unpaid, the Department may:

47-25     (a) Not later than 3 years after the payment became delinquent

47-26  or the determination became final; or

47-27     (b) Not later than 6 years after the last recording of an abstract

47-28  of judgment or of a certificate constituting a lien for tax owed,

47-29  give a notice of the delinquency and a demand to transmit

47-30  personally or by registered or certified mail to any person,

47-31  including, without limitation, any officer or department of this state

47-32  or any political subdivision or agency of this state, who has in his

47-33  possession or under his control any credits or other personal

47-34  property belonging to the delinquent, or owing any debts to the

47-35  delinquent or person against whom a determination has been made

47-36  which remains unpaid, or owing any debts to the delinquent or that

47-37  person. In the case of any state officer, department or agency, the

47-38  notice must be given to the officer, department or agency before

47-39  the Department presents the claim of the delinquent taxpayer to the

47-40  State Controller.

47-41     2.  A state officer, department or agency which receives such a

47-42  notice may satisfy any debt owed to it by that person before it

47-43  honors the notice of the Department.

47-44     3.  After receiving the demand to transmit, the person notified

47-45  by the demand may not transfer or otherwise dispose of the credits,

48-1  other personal property, or debts in his possession or under his

48-2  control at the time he received the notice until the Department

48-3  consents to a transfer or other disposition.

48-4      4.  Every person notified by a demand to transmit shall, within

48-5  10 days after receipt of the demand to transmit, inform the

48-6  Department of[,] and transmit to the Department all such credits,

48-7  other personal property[,] or debts in his possession, under his

48-8  control or owing by him within the time and in the manner

48-9  requested by the Department. Except as otherwise provided in

48-10  subsection 5, no further notice is required to be served to that

48-11  person.

48-12     5.  If the property of the delinquent taxpayer consists of a series

48-13  of payments owed to him, the person who owes or controls the

48-14  payments shall transmit the payments to the Department until

48-15  otherwise notified by the Department. If the debt of the delinquent

48-16  taxpayer is not paid within 1 year after the Department issued the

48-17  original demand to transmit, the Department shall issue another

48-18  demand to transmit to the person responsible for making the

48-19  payments informing him to continue to transmit payments to

48-20  the Department or that his duty to transmit the payments to the

48-21  Department has ceased.

48-22     6.  If the notice of the delinquency seeks to prevent the transfer

48-23  or other disposition of a deposit in a bank or credit union or other

48-24  credits or personal property in the possession or under the control of

48-25  a bank, credit union or other depository institution, the notice must

48-26  be delivered or mailed to any branch or office of the bank, credit

48-27  union or other depository institution at which the deposit is carried

48-28  or at which the credits or personal property is held.

48-29     7.  If any person notified by the notice of the delinquency

48-30  makes any transfer or other disposition of the property or debts

48-31  required to be withheld or transmitted, to the extent of the value of

48-32  the property or the amount of the debts thus transferred or paid, he is

48-33  liable to the State for any indebtedness due pursuant to this chapter,

48-34  or chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A

48-35  of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections

48-36  2 to 24, inclusive, 24.12 to 24.74, inclusive, or 58.12 to 58.80,

48-37  inclusive, of this act from the person with respect to whose

48-38  obligation the notice was given if solely by reason of the transfer or

48-39  other disposition the State is unable to recover the indebtedness of

48-40  the person with respect to whose obligation the notice was given.

48-41     Sec. 73.5.  NRS 360.510 is hereby amended to read as follows:

48-42      360.510  1.  If any person is delinquent in the payment of any

48-43  tax or fee administered by the Department or if a determination has

48-44  been made against him which remains unpaid, the Department may:

49-1      (a) Not later than 3 years after the payment became delinquent

49-2  or the determination became final; or

49-3      (b) Not later than 6 years after the last recording of an abstract

49-4  of judgment or of a certificate constituting a lien for tax owed,

49-5  give a notice of the delinquency and a demand to transmit

49-6  personally or by registered or certified mail to any person,

49-7  including, without limitation, any officer or department of this state

49-8  or any political subdivision or agency of this state, who has in his

49-9  possession or under his control any credits or other personal

49-10  property belonging to the delinquent, or owing any debts to the

49-11  delinquent or person against whom a determination has been made

49-12  which remains unpaid, or owing any debts to the delinquent or that

49-13  person. In the case of any state officer, department or agency, the

49-14  notice must be given to the officer, department or agency before

49-15  the Department presents the claim of the delinquent taxpayer to the

49-16  State Controller.

49-17     2.  A state officer, department or agency which receives such a

49-18  notice may satisfy any debt owed to it by that person before it

49-19  honors the notice of the Department.

49-20     3.  After receiving the demand to transmit, the person notified

49-21  by the demand may not transfer or otherwise dispose of the credits,

49-22  other personal property, or debts in his possession or under his

49-23  control at the time he received the notice until the Department

49-24  consents to a transfer or other disposition.

49-25     4.  Every person notified by a demand to transmit shall, within

49-26  10 days after receipt of the demand to transmit, inform the

49-27  Department of and transmit to the Department all such credits, other

49-28  personal property or debts in his possession, under his control or

49-29  owing by him within the time and in the manner requested by the

49-30  Department. Except as otherwise provided in subsection 5, no

49-31  further notice is required to be served to that person.

49-32     5.  If the property of the delinquent taxpayer consists of a series

49-33  of payments owed to him, the person who owes or controls the

49-34  payments shall transmit the payments to the Department until

49-35  otherwise notified by the Department. If the debt of the delinquent

49-36  taxpayer is not paid within 1 year after the Department issued the

49-37  original demand to transmit, the Department shall issue another

49-38  demand to transmit to the person responsible for making the

49-39  payments informing him to continue to transmit payments to

49-40  the Department or that his duty to transmit the payments to the

49-41  Department has ceased.

49-42     6.  If the notice of the delinquency seeks to prevent the transfer

49-43  or other disposition of a deposit in a bank or credit union or other

49-44  credits or personal property in the possession or under the control of

49-45  a bank, credit union or other depository institution, the notice must

50-1  be delivered or mailed to any branch or office of the bank, credit

50-2  union or other depository institution at which the deposit is carried

50-3  or at which the credits or personal property is held.

50-4      7.  If any person notified by the notice of the delinquency

50-5  makes any transfer or other disposition of the property or debts

50-6  required to be withheld or transmitted, to the extent of the value of

50-7  the property or the amount of the debts thus transferred or paid, he is

50-8  liable to the State for any indebtedness due pursuant to this chapter,

50-9  or chapter 362, [364A,] 369, 370, 372, 372A, 374, 377, 377A or

50-10  444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or

50-11  sections 2 to 24, inclusive, 24.12 to 24.74, inclusive, or 58.12 to

50-12  58.80, inclusive, of this act from the person with respect to whose

50-13  obligation the notice was given if solely by reason of the transfer or

50-14  other disposition the State is unable to recover the indebtedness of

50-15  the person with respect to whose obligation the notice was given.

50-16     Sec. 74.  NRS 360.750 is hereby amended to read as follows:

50-17      360.750  1.  A person who intends to locate or expand a

50-18  business in this state may apply to the Commission on Economic

50-19  Development for a partial abatement of one or more of the taxes

50-20  imposed on the new or expanded business pursuant to chapter 361[,

50-21  364A] or 374 of NRS.

50-22     2.  The Commission on Economic Development shall approve

50-23  an application for a partial abatement if the Commission makes the

50-24  following determinations:

50-25     (a) The business is consistent with:

50-26         (1) The State Plan for Industrial Development and

50-27  Diversification that is developed by the Commission pursuant to

50-28  NRS 231.067; and

50-29         (2) Any guidelines adopted pursuant to the State Plan.

50-30     (b) The applicant has executed an agreement with the

50-31  Commission which states that the business will, after the date on

50-32  which a certificate of eligibility for the abatement is issued pursuant

50-33  to subsection 5, continue in operation in this state for a period

50-34  specified by the Commission, which must be at least 5 years, and

50-35  will continue to meet the eligibility requirements set forth in this

50-36  subsection. The agreement must bind the successors in interest of

50-37  the business for the specified period.

50-38     (c) The business is registered pursuant to the laws of this state or

50-39  the applicant commits to obtain a valid business license and all other

50-40  permits required by the county, city or town in which the business

50-41  operates.

50-42     (d) Except as otherwise provided in NRS 361.0687, if the

50-43  business is a new business in a county whose population is 100,000

50-44  or more or a city whose population is 60,000 or more, the business

50-45  meets at least two of the following requirements:

51-1          (1) The business will have 75 or more full-time employees

51-2  on the payroll of the business by the fourth quarter that it is in

51-3  operation.

51-4          (2) Establishing the business will require the business to

51-5  make a capital investment of at least $1,000,000 in this state.

51-6          (3) The average hourly wage that will be paid by the new

51-7  business to its employees in this state is at least 100 percent of the

51-8  average statewide hourly wage as established by the Employment

51-9  Security Division of the Department of Employment, Training and

51-10  Rehabilitation on July 1 of each fiscal year and:

51-11             (I) The business will provide a health insurance plan for

51-12  all employees that includes an option for health insurance coverage

51-13  for dependents of the employees; and

51-14             (II) The cost to the business for the benefits the business

51-15  provides to its employees in this state will meet the minimum

51-16  requirements for benefits established by the Commission by

51-17  regulation pursuant to subsection 9.

51-18     (e) Except as otherwise provided in NRS 361.0687, if the

51-19  business is a new business in a county whose population is less than

51-20  100,000 or a city whose population is less than 60,000, the business

51-21  meets at least two of the following requirements:

51-22         (1) The business will have 25 or more full-time employees

51-23  on the payroll of the business by the fourth quarter that it is in

51-24  operation.

51-25         (2) Establishing the business will require the business to

51-26  make a capital investment of at least $250,000 in this state.

51-27         (3) The average hourly wage that will be paid by the new

51-28  business to its employees in this state is at least 100 percent of the

51-29  average statewide hourly wage as established by the Employment

51-30  Security Division of the Department of Employment, Training and

51-31  Rehabilitation on July 1 of each fiscal year and:

51-32             (I) The business will provide a health insurance plan for

51-33  all employees that includes an option for health insurance coverage

51-34  for dependents of the employees; and

51-35             (II) The cost to the business for the benefits the business

51-36  provides to its employees in this state will meet the minimum

51-37  requirements for benefits established by the Commission by

51-38  regulation pursuant to subsection 9.

51-39     (f) If the business is an existing business, the business meets at

51-40  least two of the following requirements:

51-41         (1) The business will increase the number of employees on

51-42  its payroll by 10 percent more than it employed in the immediately

51-43  preceding fiscal year or by six employees, whichever is greater.

51-44         (2) The business will expand by making a capital investment

51-45  in this state in an amount equal to at least 20 percent of the value of

52-1  the tangible property possessed by the business in the immediately

52-2  preceding fiscal year. The determination of the value of the tangible

52-3  property possessed by the business in the immediately preceding

52-4  fiscal year must be made by the:

52-5             (I) County assessor of the county in which the business

52-6  will expand, if the business is locally assessed; or

52-7              (II) Department, if the business is centrally assessed.

52-8          (3) The average hourly wage that will be paid by the existing

52-9  business to its new employees in this state is at least 100 percent of

52-10  the average statewide hourly wage as established by the

52-11  Employment Security Division of the Department of Employment,

52-12  Training and Rehabilitation on July 1 of each fiscal year and:

52-13             (I) The business will provide a health insurance plan for

52-14  all new employees that includes an option for health insurance

52-15  coverage for dependents of the employees; and

52-16             (II) The cost to the business for the benefits the business

52-17  provides to its new employees in this state will meet the minimum

52-18  requirements for benefits established by the Commission by

52-19  regulation pursuant to subsection 9.

52-20     3.  Notwithstanding the provisions of subsection 2, the

52-21  Commission on Economic Development may:

52-22     (a) Approve an application for a partial abatement by a business

52-23  that does not meet the requirements set forth in paragraph (d), (e) or

52-24  (f) of subsection 2;

52-25     (b) Make the requirements set forth in paragraph (d), (e) or (f) of

52-26  subsection 2 more stringent; or

52-27     (c) Add additional requirements that a business must meet to

52-28  qualify for a partial abatement,

52-29  if the Commission determines that such action is necessary.

52-30     4.  If a person submits an application to the Commission on

52-31  Economic Development pursuant to subsection 1, the Commission

52-32  shall provide notice to the governing body of the county and the city

52-33  or town, if any, in which the person intends to locate or expand a

52-34  business. The notice required pursuant to this subsection must set

52-35  forth the date, time and location of the hearing at which the

52-36  Commission will consider the application.

52-37     5.  If the Commission on Economic Development approves an

52-38  application for a partial abatement, the Commission shall

52-39  immediately forward a certificate of eligibility for the abatement to:

52-40     (a) The Department;

52-41     (b) The Nevada Tax Commission; and

52-42     (c) If the partial abatement is from the property tax imposed

52-43  pursuant to chapter 361 of NRS, the county treasurer.

52-44     6.  An applicant for a partial abatement pursuant to this section

52-45  or an existing business whose partial abatement is in effect shall,

53-1  upon the request of the Executive Director of the Commission on

53-2  Economic Development, furnish the Executive Director with copies

53-3  of all records necessary to verify that the applicant meets the

53-4  requirements of subsection 2.

53-5      7.  If a business whose partial abatement has been approved

53-6  pursuant to this section and is in effect ceases:

53-7      (a) To meet the requirements set forth in subsection 2; or

53-8      (b) Operation before the time specified in the agreement

53-9  described in paragraph (b) of subsection 2,

53-10  the business shall repay to the Department or, if the partial

53-11  abatement was from the property tax imposed pursuant to chapter

53-12  361 of NRS, to the county treasurer, the amount of the exemption

53-13  that was allowed pursuant to this section before the failure of the

53-14  business to comply unless the Nevada Tax Commission determines

53-15  that the business has substantially complied with the requirements of

53-16  this section. Except as otherwise provided in NRS 360.232 and

53-17  360.320, the business shall, in addition to the amount of the

53-18  exemption required to be paid pursuant to this subsection, pay

53-19  interest on the amount due at the rate most recently established

53-20  pursuant to NRS 99.040 for each month, or portion thereof, from the

53-21  last day of the month following the period for which the payment

53-22  would have been made had the partial abatement not been approved

53-23  until the date of payment of the tax.

53-24     8.  A county treasurer:

53-25     (a) Shall deposit any money that he receives pursuant to

53-26  subsection 7 in one or more of the funds established by a local

53-27  government of the county pursuant to NRS 354.6113 or 354.6115;

53-28  and

53-29     (b) May use the money deposited pursuant to paragraph (a) only

53-30  for the purposes authorized by NRS 354.6113 and 354.6115.

53-31     9.  The Commission on Economic Development:

53-32     (a) Shall adopt regulations relating to:

53-33         (1) The minimum level of benefits that a business must

53-34  provide to its employees if the business is going to use benefits paid

53-35  to employees as a basis to qualify for a partial abatement; and

53-36         (2) The notice that must be provided pursuant to

53-37  subsection 4.

53-38     (b) May adopt such other regulations as the Commission on

53-39  Economic Development determines to be necessary to carry out the

53-40  provisions of this section.

53-41     10.  The Nevada Tax Commission:

53-42     (a) Shall adopt regulations regarding:

53-43         (1) The capital investment that a new business must make to

53-44  meet the requirement set forth in paragraph (d) or (e) of subsection

53-45  2; and

54-1          (2) Any security that a business is required to post to qualify

54-2  for a partial abatement pursuant to this section.

54-3      (b) May adopt such other regulations as the Nevada Tax

54-4  Commission determines to be necessary to carry out the provisions

54-5  of this section.

54-6      11.  An applicant for an abatement who is aggrieved by a final

54-7  decision of the Commission on Economic Development may

54-8  petition for judicial review in the manner provided in chapter 233B

54-9  of NRS.

54-10     Sec. 75.  NRS 360A.020 is hereby amended to read as follows:

54-11      360A.020  The Department shall adopt [such] :

54-12     1.  Such regulations as are necessary to carry out the provisions

54-13  of this chapter.

54-14     2.  Regulations providing for:

54-15     (a) The electronic submission of returns to the Department;

54-16  and

54-17     (b) The payment to the Department of any amount required to

54-18  be paid pursuant to this chapter or chapter 365, 366 or 373 of

54-19  NRS, or NRS 590.120 or 590.840 through the use of credit cards,

54-20  debit cards and electronic transfers of money.

54-21     Sec. 75.3. NRS 364A.020 is hereby amended to read as

54-22  follows:

54-23      364A.020  1.  “Business” includes:

54-24     (a) A corporation, partnership, proprietorship, limited-liability

54-25  company, business association , joint venture, limited-liability

54-26  partnership, business trust and their equivalents organized under

54-27  the laws of this state or another jurisdiction and any other [similar]

54-28  organization that conducts an activity for profit;

54-29     (b) The activities of a natural person which are deemed to be a

54-30  business pursuant to NRS 364A.120; and

54-31     (c) A trade show or convention held in this state in which a

54-32  business described in paragraph (a) or (b) takes part, or which a

54-33  person who conducts such a business attends, for a purpose related

54-34  to the conduct of the business.

54-35     2.  [The term includes an independent contractor.

54-36     3. ] The term does not include:

54-37     (a) A nonprofit religious, charitable, fraternal or other

54-38  organization that qualifies as a tax-exempt organization pursuant to

54-39  26 U.S.C. § 501(c);

54-40     (b) A governmental entity; [or]

54-41     (c) A person who operates a business from his home and earns

54-42  from that business not more than 66 2/3 percent of the average

54-43  annual wage, as computed for the preceding calendar year

54-44  pursuant to chapter 612 of NRS and rounded to the nearest

54-45  hundred dollars; or

55-1      (d) A business that creates or produces motion pictures. As used

55-2  in this paragraph, “motion pictures” has the meaning ascribed to it

55-3  in NRS 231.020.

55-4      Sec. 75.7. NRS 364A.120 is hereby amended to read as

55-5  follows:

55-6      364A.120  The activity or activities conducted by a natural

55-7  person shall be deemed to be a business that is subject to the

55-8  provisions of this chapter if the person files with the Internal

55-9  Revenue Service a Schedule C (Form 1040), Profit or Loss from

55-10  Business Form, or its equivalent or successor form, a Schedule E

55-11  (Form 1040), Supplemental Income and Loss Form, or its

55-12  equivalent or successor form, or a Schedule F (Form 1040), Farm

55-13  Income and Expenses Form, or its equivalent or successor form, for

55-14  the activity or activities.

55-15     Sec. 76. NRS 364A.130 is hereby amended to read as follows:

55-16      364A.130  1.  Except as otherwise provided in subsection [6,]

55-17  8, a person shall not conduct a business in this state unless he has a

55-18  business license issued by the Department.

55-19     2.  [The] An application for a business license must:

55-20     (a) Be made upon a form prescribed by the Department;

55-21     (b) Set forth the name under which the applicant transacts or

55-22  intends to transact business and the location of his place or places of

55-23  business;

55-24     (c) Declare the estimated number of employees for the previous

55-25  calendar quarter;

55-26     (d) Be accompanied by a fee of [$25;] $75; and

55-27     (e) Include any other information that the Department deems

55-28  necessary.

55-29     3.  The application must be signed by:

55-30     (a) The owner, if the business is owned by a natural person;

55-31     (b) A member or partner, if the business is owned by an

55-32  association or partnership; or

55-33     (c) An officer or some other person specifically authorized to

55-34  sign the application, if the business is owned by a corporation.

55-35     4.  If the application is signed pursuant to paragraph (c) of

55-36  subsection 3, written evidence of the signer’s authority must be

55-37  attached to the application.

55-38     5.  A person who has been issued a business license by the

55-39  Department shall submit a fee of $75 to the Department on or

55-40  before the last day of the month in which the anniversary date of

55-41  issuance of the business license occurs in each year, unless the

55-42  person submits a written statement to the Department, at least 10

55-43  days before the anniversary date, indicating that the person will

55-44  not be conducting business in this state after the anniversary date.

56-1      6.  The business license required to be obtained pursuant to

56-2  this section is in addition to any license to conduct business that

56-3  must be obtained from the local jurisdiction in which the business

56-4  is being conducted.

56-5      7.  For the purposes of this chapter, a person shall be deemed to

56-6  conduct a business in this state if a business for which the person is

56-7  responsible:

56-8      (a) Is [incorporated] organized pursuant to [chapter 78 or 78A]

56-9  title 7 of NRS[;] , other than a business organized pursuant to

56-10  chapter 82 or 84 of NRS;

56-11     (b) Has an office or other base of operations in this state; or

56-12     (c) Pays wages or other remuneration to a natural person who

56-13  performs in this state any of the duties for which he is paid.

56-14     [6.] 8. A person who takes part in a trade show or convention

56-15  held in this state for a purpose related to the conduct of a business is

56-16  not required to obtain a business license specifically for that event.

56-17     Sec. 77.  NRS 369.174 is hereby amended to read as follows:

56-18      369.174  Each month, the State Controller shall transfer to the

56-19  Tax on Liquor Program Account in the State General Fund, from the

56-20  tax on liquor containing more than 22 percent of alcohol by volume,

56-21  the portion of the tax which exceeds [$1.90] $2.93 per wine gallon.

56-22     Sec. 78.  NRS 369.330 is hereby amended to read as follows:

56-23      369.330  Except as otherwise provided in this chapter, an excise

56-24  tax is hereby levied and must be collected respecting all liquor and

56-25  upon the privilege of importing, possessing, storing or selling liquor,

56-26  according to the following rates and classifications:

56-27     1.  On liquor containing more than 22 percent of alcohol by

56-28  volume, [$2.05] $3.08 per wine gallon or proportionate part thereof.

56-29     2.  On liquor containing more than 14 percent up to and

56-30  including 22 percent of alcohol by volume, [75 cents] $1.12 per

56-31  wine gallon or proportionate part thereof.

56-32     3.  On liquor containing from one-half of 1 percent up to and

56-33  including 14 percent of alcohol by volume, [40] 60 cents per wine

56-34  gallon or proportionate part thereof.

56-35     4.  On all malt beverage liquor brewed or fermented and bottled

56-36  in or outside this state, [9] 14 cents per gallon.

56-37     Sec. 79. NRS 369.370 is hereby amended to read as follows:

56-38      369.370  1.  For the privilege of importing, possessing, storing

56-39  or selling liquors, all licensed importers and manufacturers of liquor

56-40  in this state shall pay the excise tax imposed and established by this

56-41  chapter.

56-42     2.  If, after the tax is paid on any such liquor, satisfactory

56-43  evidence is presented to the Department that the imports have been

56-44  actually exported and sold outside this state in a manner not in

56-45  conflict with the law of the place of sale, the Department shall direct

57-1  that a refund or credit of the tax so paid be made to the taxpayer.

57-2  The taxpayer shall report all such exports and imports, and pay the

57-3  tax on the imports monthly, on forms and subject to regulations

57-4  prescribed by the Department.

57-5      3.  The excise tax imposed by this chapter is due on or before

57-6  the 20th day of the following month. If all such taxes are paid on or

57-7  before the 15th day of the following month, a discount in the

57-8  amount of [3] 0.5 percent of the tax must be allowed to the taxpayer.

57-9  The Department may, for good cause, extend for not more than 15

57-10  days after the date the tax is due the time for paying the tax if a

57-11  request for such an extension of time is received by the Department

57-12  on or before the date the tax was due. If such an extension is

57-13  granted, interest accrues from the original date the tax was due.

57-14     4.  The Department shall allow refunds or credits on any

57-15  shipments lost, stolen or damaged in transit, or damaged or spoiled

57-16  on the premises, may require all claims in connection therewith to

57-17  be sworn to and may make ratable tax adjustments, credits or

57-18  refunds to effectuate the purposes of this chapter.

57-19     Sec. 80.  NRS 370.165 is hereby amended to read as follows:

57-20      370.165  There is hereby levied a tax upon the purchase or

57-21  possession of cigarettes by a consumer in the State of Nevada at the

57-22  rate of [17.5] 40 mills per cigarette. The tax may be represented and

57-23  precollected by the affixing of a revenue stamp or other approved

57-24  evidence of payment to each package, packet or container in which

57-25  cigarettes are sold. The tax must be precollected by the wholesale or

57-26  retail dealer, and must be recovered from the consumer by adding

57-27  the amount of the tax to the selling price. Each person who sells

57-28  cigarettes at retail shall prominently display on his premises a notice

57-29  that the tax is included in the selling price and is payable under the

57-30  provisions of this chapter.

57-31     Sec. 80.5. (Deleted by amendment.)

57-32     Sec. 81. NRS 370.220 is hereby amended to read as follows:

57-33      370.220  In the sale of any cigarette revenue stamps or any

57-34  metered machine settings to a licensed cigarette dealer, the

57-35  Department and its agents shall allow the purchaser a discount of [3]

57-36  0.5 percent against the amount of excise tax otherwise due for the

57-37  services rendered in affixing cigarette revenue stamps or metered

57-38  machine impressions to the cigarette packages.

57-39     Sec. 82.  NRS 370.260 is hereby amended to read as follows:

57-40      370.260  1.  All taxes and license fees imposed by the

57-41  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

57-42  granted as provided by law, must be paid to the Department in the

57-43  form of remittances payable to the Department.

57-44     2.  The Department shall:

58-1      (a) As compensation to the State for the costs of collecting the

58-2  taxes and license fees, transmit each month the sum the Legislature

58-3  specifies from the remittances made to it pursuant to subsection 1

58-4  during the preceding month to the State Treasurer for deposit to the

58-5  credit of the Department. The deposited money must be expended

58-6  by the Department in accordance with its work program.

58-7      (b) From the remittances made to it pursuant to subsection 1

58-8  during the preceding month, less the amount transmitted pursuant to

58-9  paragraph (a), transmit each month the portion of the tax which is

58-10  equivalent to [12.5] 35 mills per cigarette to the State Treasurer for

58-11  deposit to the credit of the Account for the Tax on Cigarettes in the

58-12  State General Fund.

58-13     (c) Transmit the balance of the payments each month to the

58-14  State Treasurer for deposit in the Local Government Tax

58-15  Distribution Account created by NRS 360.660.

58-16     (d) Report to the State Controller monthly the amount of

58-17  collections.

58-18     3.  The money deposited pursuant to paragraph (c) of

58-19  subsection 2 in the Local Government Tax Distribution Account is

58-20  hereby appropriated to Carson City andto each of the counties in

58-21  proportion to their respective populations and must be credited to

58-22  the respective accounts of Carson City and each county.

58-23     Sec. 82.5. (Deleted by amendment.)

58-24     Sec. 83.  NRS 370.350 is hereby amended to read as follows:

58-25      370.350  1.  Except as otherwise provided in subsection 3, a

58-26  tax is hereby levied and imposed upon the use of cigarettes in this

58-27  state.

58-28     2.  The amount of the use tax is [17.5] 40 mills per cigarette.

58-29     3.  The use tax does not apply where:

58-30     (a) Nevada cigarette revenue stamps have been affixed to

58-31  cigarette packages as required by law.

58-32     (b) Tax exemption is provided for in this chapter.

58-33     Sec. 83.5. (Deleted by amendment.)

58-34     Sec. 84. NRS 370.450 is hereby amended to read as follows:

58-35      370.450  1.  Except as otherwise provided in subsection 2,

58-36  there is hereby imposed upon the purchase or possession of products

58-37  made from tobacco, other than cigarettes, by a customer in this state

58-38  a tax of 30 percent of the wholesale price of those products.

58-39     2.  The provisions of subsection 1 do not apply to those

58-40  products which are:

58-41     (a) Shipped out of the State for sale and use outside the State; or

58-42     (b) Displayed or exhibited at a trade show, convention or other

58-43  exhibition in this state by a manufacturer or wholesale dealer who is

58-44  not licensed in this state.

59-1      3.  This tax must be collected and paid by the wholesale dealer

59-2  to the Department, in accordance with the provisions of NRS

59-3  370.465, after the sale or distribution of those products by the

59-4  wholesale dealer. The wholesale dealer is entitled to retain [2] 0.5

59-5  percent of the taxes collected to cover the costs of collecting and

59-6  administering the taxes[.] if the taxes are paid in accordance with

59-7  the provisions of NRS 370.465.

59-8      4.  Any wholesale dealer who sells or distributes any of those

59-9  products without paying the tax provided for by this section is guilty

59-10  of a misdemeanor.

59-11     Sec. 85. NRS 370.490 is hereby amended to read as follows:

59-12      370.490  1.  The Department shall allow a credit of 30 percent

59-13  of the wholesale price, less a discount of [2] 0.5 percent for the

59-14  services rendered in collecting the tax, for products made from

59-15  tobacco, other than cigarettes, upon which the tax has been paid

59-16  pursuant to NRS 370.450 and that may no longer be sold. If the

59-17  products have been purchased and delivered, a credit memo of the

59-18  manufacturer is required for proof of returned merchandise.

59-19     2.  A credit must also be granted for any products made from

59-20  tobacco, other than cigarettes, shipped from this state and destined

59-21  for retail sale and consumption outside the State on which the tax

59-22  has previously been paid. A duplicate or copy of the invoice is

59-23  required for proof of the sale outside the State.

59-24     3.  A wholesale dealer may claim a credit by filing with the

59-25  Department the proof required by this section. The claim must be

59-26  made on a form prescribed by the Department.

59-27     Sec. 86.  NRS 372.130 is hereby amended to read as follows:

59-28      372.130  At the time of making an application, the applicant

59-29  must pay to the Department a permit fee of [$1] $5 for each permit.

59-30     Sec. 87.  NRS 372.140 is hereby amended to read as follows:

59-31      372.140  A seller whose permit has been previously suspended

59-32  or revoked must pay the Department a fee of [$1] $5 for the renewal

59-33  or issuance of a permit.

59-34     Sec. 88.  NRS 372.220 is hereby amended to read as follows:

59-35      372.220  1.  Every retailer who sells tangible personal

59-36  property for storage, use or other consumption in this state shall

59-37  register with the Department and give:

59-38     [1.] (a) The name and address of all agents operating in this

59-39  state.

59-40     [2.] (b) The location of all distribution or sales houses or offices

59-41  or other places of business in this state.

59-42     [3.] (c) Such other information as the Department may require.

59-43     2.  Every business that purchases tangible personal property

59-44  for storage, use or other consumption in this state shall, at the

59-45  time the business obtains a business license pursuant to NRS

60-1  364A.130, register with the Department on a form prescribed by

60-2  the Department. As used in this section, “business” has the

60-3  meaning ascribed to it in NRS 364A.020.

60-4      Sec. 89.  NRS 372.220 is hereby amended to read as follows:

60-5      372.220  1.  Every retailer who sells tangible personal

60-6  property for storage, use or other consumption in this state shall

60-7  register with the Department and give:

60-8      (a) The name and address of all agents operating in this state.

60-9      (b) The location of all distribution or sales houses or offices or

60-10  other places of business in this state.

60-11     (c) Such other information as the Department may require.

60-12     2.  Every business that purchases tangible personal property for

60-13  storage, use or other consumption in this state shall, at the time the

60-14  business obtains a business license pursuant to [NRS 364A.130,]

60-15  section 66 of this act, register with the Department on a form

60-16  prescribed by the Department. As used in this section, “business”

60-17  has the meaning ascribed to it in [NRS 364A.020.] section 62 of this

60-18  act.

60-19     Sec. 90.  NRS 372.370 is hereby amended to read as follows:

60-20      372.370  [The taxpayer shall] If the taxes imposed by this

60-21  chapter are paid in accordance with NRS 372.355, the taxpayer

60-22  may deduct and withhold from the taxes otherwise due from him

60-23  [1.25] 0.5 percent of [it] those taxes to reimburse himself for the

60-24  cost of collecting the tax.

60-25     Sec. 91.  NRS 374.135 is hereby amended to read as follows:

60-26      374.135  At the time of making an application, the applicant

60-27  shall pay to the Department a permit fee of [$1] $5 for each permit.

60-28     Sec. 92.  NRS 374.145 is hereby amended to read as follows:

60-29      374.145  A seller whose permit has been previously suspended

60-30  or revoked shall pay the Department a fee of [$1] $5 for the renewal

60-31  or issuance of a permit.

60-32     Sec. 93.  NRS 374.375 is hereby amended to read as follows:

60-33      374.375  [The taxpayer shall] If the taxes imposed by this

60-34  chapter are paid in accordance with NRS 374.360, the taxpayer

60-35  may deduct and withhold from the taxes otherwise due from him

60-36  [1.25] 0.5 percent thereof to reimburse himself for the cost of

60-37  collecting the tax.

60-38     Sec. 94.   Chapter 375 of NRS is hereby amended by adding

60-39  thereto the provisions set forth as sections 95 and 96 of this act.

60-40     Sec. 95. 1.  In addition to all other taxes imposed on

60-41  transfers of real property, a tax, at the rate of $1.30 on each $500

60-42  of value or fraction thereof, is hereby imposed on each deed by

60-43  which any lands, tenements or other realty is granted, assigned,

60-44  transferred or otherwise conveyed to, or vested in, another person,

61-1  if the consideration or value of the interest or property conveyed

61-2  exceeds $100.

61-3      2.  The amount of the tax must be computed on the basis of

61-4  the value of the transferred property as declared pursuant to NRS

61-5  375.060.

61-6      3.  The county recorder of each county shall collect the tax in

61-7  the manner provided in NRS 375.030, except that the amount

61-8  collected must be transmitted to the State Controller for deposit in

61-9  the State General Fund within 30 days after the end of the

61-10  calendar quarter during which the tax was collected.

61-11     4.  The county recorder of a county:

61-12     (a) Whose population is 100,000 or more may deduct and

61-13  withhold from the taxes collected 0.2 percent of those taxes to

61-14  reimburse the county for the cost of collecting the tax.

61-15     (b) Whose population is less than 100,000 may deduct and

61-16  withhold from the taxes collected 1 percent of those taxes to

61-17  reimburse the county for the cost of collecting the tax.

61-18     Sec. 96.  1.  The Department shall, to ensure that the tax

61-19  imposed by section 95 of this act is collected fairly and equitably in

61-20  all counties, coordinate the collection and administration of that

61-21  tax. For this purpose, the Department may conduct such audits of

61-22  the records of the various counties as are necessary to carry out

61-23  the provisions of section 95 of this act.

61-24     2.  When requested, the Department shall render assistance to

61-25  the county recorder of a county whose population is less than

61-26  30,000 relating to the imposition and collection of the tax imposed

61-27  by section 95 of this act.

61-28     3.  The Department is not entitled to receive any fee for

61-29  rendering any assistance pursuant to subsection 2.

61-30     Sec. 97. NRS 375.018 is hereby amended to read as follows:

61-31      375.018  With regard to the administration of [the real property

61-32  transfer tax,] any tax imposed by this chapter, the county recorder

61-33  shall apply the following principles:

61-34     1.  Forms, instructions and regulations governing the

61-35  computation of the amount of tax due must be brief and easily

61-36  understood.

61-37     2.  In cases where another authority, such as the United States

61-38  or this state, also imposes a tax upon the same property or revenue,

61-39  the mechanism for collecting the tax imposed by the county must be

61-40  as nearly compatible with the collection of the other taxes as is

61-41  feasible.

61-42     3.  Unless a change is made necessary by statute or to preserve

61-43  compatibility with a tax imposed by another authority, the forms,

61-44  instructions and regulations must remain the same from year to year,

61-45  to make the taxpayer’s liability as predictable as is feasible.

62-1      4.  Exemptions or waivers, where permitted by statute, must be

62-2  granted:

62-3      (a) Equitably among eligible taxpayers; and

62-4      (b) As sparingly as is consistent with the legislative intent, to

62-5  retain the broadest feasible base for the tax.

62-6      Sec. 98.  NRS 375.030 is hereby amended to read as follows:

62-7      375.030  1.  If any deed evidencing a transfer of title subject to

62-8  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

62-9  is offered for recordation, the county recorder shall compute the

62-10  amount of the tax due and shall collect that amount before

62-11  acceptance of the deed for recordation.

62-12     2.  The buyer and seller are jointly and severally liable for the

62-13  payment of the taxes imposed by NRS 375.020 [and 375.025] and

62-14  any penalties and interest imposed pursuant to subsection 3. The

62-15  escrow holder is not liable for the payment of the taxes imposed by

62-16  NRS 375.020 [and 375.025] or any penalties or interest imposed

62-17  pursuant to subsection 3.

62-18     3.  If after recordation of the deed, the county recorder

62-19  disallows an exemption that was claimed at the time the deed was

62-20  recorded or through audit or otherwise determines that an additional

62-21  amount of tax is due, the county recorder shall promptly notify the

62-22  person who requested the recording of the deed and the buyer and

62-23  seller of the additional amount of tax due. If the additional amount

62-24  of tax is not paid within 30 days after the date the buyer and seller

62-25  are notified, the county recorder shall impose a penalty of 10

62-26  percent of the additional amount due in addition to interest at the

62-27  rate of 1 percent per month, or portion thereof, of the additional

62-28  amount due calculated from the date of the original recordation of

62-29  the deed on which the additional amount is due through the date on

62-30  which the additional amount due, penalty and interest are paid to the

62-31  county recorder.

62-32     4.  This section does not prohibit a buyer and seller from

62-33  agreeing by contract or otherwise that one party or the other will be

62-34  responsible for the payment of the tax due pursuant to this chapter,

62-35  but such an agreement does not affect the ability of the county

62-36  recorder to collect the tax and any penalties and interest from either

62-37  the buyer or the seller.

62-38     Sec. 99. NRS 375.030 is hereby amended to read as follows:

62-39      375.030  1.  If any deed evidencing a transfer of title subject to

62-40  the tax imposed by NRS 375.020 and section 95 of this act is

62-41  offered for recordation, the county recorder shall compute the

62-42  amount of the tax due and shall collect that amount before

62-43  acceptance of the deed for recordation.

62-44     2.  The buyer and seller are jointly and severally liable for the

62-45  payment of the taxes imposed by NRS 375.020 and section 95 of

63-1  this act and any penalties and interest imposed pursuant to

63-2  subsection 3. The escrow holder is not liable for the payment of the

63-3  taxes imposed by NRS 375.020 and section 95 of this act or any

63-4  penalties or interest imposed pursuant to subsection 3.

63-5      3.  If after recordation of the deed, the county recorder

63-6  disallows an exemption that was claimed at the time the deed was

63-7  recorded or through audit or otherwise determines that an additional

63-8  amount of tax is due, the county recorder shall promptly notify the

63-9  person who requested the recording of the deed and the buyer and

63-10  seller of the additional amount of tax due. If the additional amount

63-11  of tax is not paid within 30 days after the date the buyer and seller

63-12  are notified, the county recorder shall impose a penalty of 10

63-13  percent of the additional amount due in addition to interest at the

63-14  rate of 1 percent per month, or portion thereof, of the additional

63-15  amount due calculated from the date of the original recordation of

63-16  the deed on which the additional amount is due through the date on

63-17  which the additional amount due, penalty and interest are paid to the

63-18  county recorder.

63-19     4.  This section does not prohibit a buyer and seller from

63-20  agreeing by contract or otherwise that one party or the other will be

63-21  responsible for the payment of the tax due pursuant to this chapter,

63-22  but such an agreement does not affect the ability of the county

63-23  recorder to collect the tax and any penalties and interest from either

63-24  the buyer or the seller.

63-25     Sec. 100. NRS 375.070 is hereby amended to read as follows:

63-26      375.070  1.  The county recorder shall transmit the proceeds of

63-27  the [real property transfer] tax imposed by NRS 375.020 at the end

63-28  of each quarter in the following manner:

63-29     (a) An amount equal to that portion of the proceeds which is

63-30  equivalent to 10 cents for each $500 of value or fraction thereof

63-31  must be transmitted to the State Controller who shall deposit that

63-32  amount in the Account for Low-Income Housing created pursuant to

63-33  NRS 319.500.

63-34     (b) In a county whose population is more than 400,000, an

63-35  amount equal to that portion of the proceeds which is equivalent to

63-36  60 cents for each $500 of value or fraction thereof must be

63-37  transmitted to the county treasurer for deposit in the county school

63-38  district’s fund for capital projects established pursuant to NRS

63-39  387.328, to be held and expended in the same manner as other

63-40  money deposited in that fund.

63-41     (c) The remaining proceeds must be transmitted to the State

63-42  Controller for deposit in the Local Government Tax Distribution

63-43  Account created by NRS 360.660 for credit to the respective

63-44  accounts of Carson City and each county.

64-1      2.  In addition to any other authorized use of the proceeds it

64-2  receives pursuant to subsection 1, a county or city may use the

64-3  proceeds to pay expenses related to or incurred for the development

64-4  of affordable housing for families whose income does not exceed 80

64-5  percent of the median income for families residing in the same

64-6  county, as that percentage is defined by the United States

64-7  Department of Housing and Urban Development. A county or city

64-8  that uses the proceeds in that manner must give priority to the

64-9  development of affordable housing for persons who are disabled or

64-10  elderly.

64-11     3.  The expenses authorized by subsection 2 include, but are not

64-12  limited to:

64-13     (a) The costs to acquire land and developmental rights;

64-14     (b) Related predevelopment expenses;

64-15     (c) The costs to develop the land, including the payment of

64-16  related rebates;

64-17     (d) Contributions toward down payments made for the purchase

64-18  of affordable housing; and

64-19     (e) The creation of related trust funds.

64-20     Sec. 101.  NRS 375.090 is hereby amended to read as follows:

64-21      375.090  The tax imposed by NRS 375.020 [and 375.025] does

64-22  not apply to:

64-23     1.  A mere change in identity, form or place of organization,

64-24  such as a transfer between a corporation and its parent corporation, a

64-25  subsidiary or an affiliated corporation if the affiliated corporation

64-26  has identical common ownership.

64-27     2.  A transfer of title to the United States, any territory or state

64-28  or any agency, department, instrumentality or political subdivision

64-29  thereof.

64-30     3.  A transfer of title recognizing the true status of ownership of

64-31  the real property.

64-32     4.  A transfer of title without consideration from one joint

64-33  tenant or tenant in common to one or more remaining joint tenants

64-34  or tenants in common.

64-35     5.  A transfer of title to community property without

64-36  consideration when held in the name of one spouse to both spouses

64-37  as joint tenants or tenants in common, or as community property.

64-38     6.  A transfer of title between spouses, including gifts.

64-39     7.  A transfer of title between spouses to effect a property

64-40  settlement agreement or between former spouses in compliance with

64-41  a decree of divorce.

64-42     8.  A transfer of title to or from a trust, if the transfer is made

64-43  without consideration, and is made to or from:

64-44     (a) The trustor of the trust;

64-45     (b) The trustor’s legal representative; or

65-1      (c) A person related to the trustor in the first degree of

65-2  consanguinity.

65-3  As used in this subsection, “legal representative” has the meaning

65-4  ascribed to it in NRS 167.020.

65-5      9.  Transfers, assignments or conveyances of unpatented mines

65-6  or mining claims.

65-7      10.  A transfer, assignment or other conveyance of real property

65-8  to a corporation or other business organization if the person

65-9  conveying the property owns 100 percent of the corporation or

65-10  organization to which the conveyance is made.

65-11     11.  A transfer, assignment or other conveyance of real property

65-12  if the owner of the property is related to the person to whom it is

65-13  conveyed within the first degree of consanguinity.

65-14     12.  The making, delivery or filing of conveyances of real

65-15  property to make effective any plan of reorganization or adjustment:

65-16     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

65-17  §§ 101 et seq.;

65-18     (b) Approved in an equity receivership proceeding involving a

65-19  railroad, as defined in the Bankruptcy Act; or

65-20     (c) Approved in an equity receivership proceeding involving a

65-21  corporation, as defined in the Bankruptcy Act,

65-22  if the making, delivery or filing of instruments of transfer or

65-23  conveyance occurs within 5 years after the date of the confirmation,

65-24  approval or change.

65-25     13.  The making or delivery of conveyances of real property to

65-26  make effective any order of the Securities and Exchange

65-27  Commission if:

65-28     (a) The order of the Securities and Exchange Commission in

65-29  obedience to which the transfer or conveyance is made recites that

65-30  the transfer or conveyance is necessary or appropriate to effectuate

65-31  the provisions of section 11 of the Public Utility Holding Company

65-32  Act of 1935, 15 U.S.C. § 79k;

65-33     (b) The order specifies and itemizes the property which is

65-34  ordered to be transferred or conveyed; and

65-35     (c) The transfer or conveyance is made in obedience to the

65-36  order.

65-37     14.  A transfer to an educational foundation. As used in this

65-38  subsection, “educational foundation” has the meaning ascribed to it

65-39  in subsection 3 of NRS 388.750.

65-40     15.  A transfer to a university foundation. As used in this

65-41  subsection, “university foundation” has the meaning ascribed to it in

65-42  subsection 3 of NRS 396.405.

65-43     16.  A transfer, assignment or other conveyance of real property

65-44  to a corporation sole from another corporation sole. As used in this

66-1  subsection, “corporation sole” means a corporation which is

66-2  organized pursuant to the provisions of chapter 84 of NRS.

66-3      Sec. 102. NRS 375.090 is hereby amended to read as follows:

66-4      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

66-5  section 95 this act do not apply to:

66-6      1.  A mere change in [identity, form or place of organization,

66-7  such as a transfer between a corporation and its parent corporation, a

66-8  subsidiary or an affiliated corporation if the affiliated corporation

66-9  has identical common ownership.] the name of the owner of the

66-10  property without a change in the ownership interest of the

66-11  property.

66-12     2.  A transfer of title to the United States, any territory or state

66-13  or any agency, department, instrumentality or political subdivision

66-14  thereof.

66-15     3.  A transfer of title recognizing the true status of ownership of

66-16  the real property.

66-17     4.  A transfer of title without consideration from one joint

66-18  tenant or tenant in common to one or more remaining joint tenants

66-19  or tenants in common.

66-20     5.  [A transfer of title to community property without

66-21  consideration when held in the name of one spouse to both spouses

66-22  as joint tenants or tenants in common, or as community property.

66-23     6.] A transfer of title between spouses, including gifts [.

66-24     7.  A transfer of title between spouses] , or to effect a property

66-25  settlement agreement or between former spouses in compliance with

66-26  a decree of divorce.

66-27     [8.] 6.  A transfer of title to or from a trust [, if the transfer is

66-28  made] without consideration [, and is made to or from:

66-29     (a) The trustor of the trust;

66-30     (b) The trustor’s legal representative; or

66-31     (c) A person related to the trustor in the first degree of

66-32  consanguinity.

66-33  As used in this subsection, “legal representative” has the meaning

66-34  ascribed to it in NRS 167.020.

66-35     9.] if a certificate of trust is presented at the time of transfer.

66-36     7.  Transfers, assignments or conveyances of unpatented mines

66-37  or mining claims.

66-38     [10.  A transfer, assignment or other conveyance of real

66-39  property to a corporation or other business organization if the person

66-40  conveying the property owns 100 percent of the corporation or

66-41  organization to which the conveyance is made.

66-42     11.] 8.  A transfer, assignment or other conveyance of real

66-43  property if the owner of the property is related to the person to

66-44  whom it is conveyed within the first degree of consanguinity.

67-1      [12.] 9.  The making, delivery or filing of conveyances of real

67-2  property to make effective any plan of reorganization or adjustment:

67-3      (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

67-4  §§ 101 et seq.;

67-5      (b) Approved in an equity receivership proceeding involving a

67-6  railroad, as defined in the Bankruptcy Act; or

67-7      (c) Approved in an equity receivership proceeding involving a

67-8  corporation, as defined in the Bankruptcy Act,

67-9  if the making, delivery or filing of instruments of transfer or

67-10  conveyance occurs within 5 years after the date of the confirmation,

67-11  approval or change.

67-12     [13.] 10.  The making or delivery of conveyances of real

67-13  property to make effective any order of the Securities and Exchange

67-14  Commission if:

67-15     (a) The order of the Securities and Exchange Commission in

67-16  obedience to which the transfer or conveyance is made recites that

67-17  the transfer or conveyance is necessary or appropriate to effectuate

67-18  the provisions of section 11 of the Public Utility Holding Company

67-19  Act of 1935, 15 U.S.C. § 79k;

67-20     (b) The order specifies and itemizes the property which is

67-21  ordered to be transferred or conveyed; and

67-22     (c) The transfer or conveyance is made in obedience to the

67-23  order.

67-24     [14.] 11.  A transfer to an educational foundation. As used in

67-25  this subsection, “educational foundation” has the meaning ascribed

67-26  to it in subsection 3 of NRS 388.750.

67-27     [15.] 12.  A transfer to a university foundation. As used in this

67-28  subsection, “university foundation” has the meaning ascribed to it in

67-29  subsection 3 of NRS 396.405.

67-30     [16.  A transfer, assignment or other conveyance of real

67-31  property to a corporation sole from another corporation sole. As

67-32  used in this subsection, “corporation sole” means a corporation

67-33  which is organized pursuant to the provisions of chapter 84 of

67-34  NRS.]

67-35     Sec. 103. NRS 375.120 is hereby amended to read as follows:

67-36      375.120  The county recorder shall:

67-37     1.  Conduct and apply audits and other procedures for

67-38  enforcement as uniformly as is feasible.

67-39     2.  Collect [real property transfer] any tax that is due pursuant

67-40  to the provisions of this chapter in an equitable manner, so that

67-41  every taxpayer pays the full amount imposed by law.

67-42     Sec. 104. NRS 375.130 is hereby amended to read as follows:

67-43      375.130  1.  The county recorder may audit all records relating

67-44  to the collection and calculation of [the real property transfer tax.]

67-45  any tax imposed by this chapter. If the county recorder deems it

68-1  necessary to conduct an audit, the audit must be completed within 3

68-2  years after the date of the original recording of the document that

68-3  evidences the transfer of property for which the tax was imposed.

68-4      2.  The county recorder may issue subpoenas to require the

68-5  production of documents necessary for him to determine the amount

68-6  of [real property transfer] the tax due pursuant to this chapter or to

68-7  determine whether a person qualifies for an exemption from taxes

68-8  pursuant to this chapter. The county recorder may have the

68-9  subpoenas served, and upon application of the district attorney, to

68-10  any court of competent jurisdiction, enforced in the manner

68-11  provided by law for the service and enforcement of subpoenas in a

68-12  civil action.

68-13     Sec. 105. NRS 375.160 is hereby amended to read as follows:

68-14      375.160  1.  If any [real property transfer] tax imposed

68-15  pursuant to this chapter is not paid when due, the county may,

68-16  within 3 years after the date that the tax was due, record a certificate

68-17  in the office of the county recorder which states:

68-18     (a) The amount of the [real property transfer] tax and any

68-19  interest or penalties due;

68-20     (b) The name and address of the person who is liable for the

68-21  amount due as they appear on the records of the county; and

68-22     (c) That the county recorder has complied with all procedures

68-23  required by law for determining the amount due.

68-24     2.  From the time of the recording of the certificate, the amount

68-25  due, including interest and penalties, constitutes:

68-26     (a) A lien upon the real property for which the tax was due if the

68-27  person who owes the tax still owns the property; or

68-28     (b) A demand for payment if the property has been sold or

68-29  otherwise transferred to another person.

68-30     3.  The lien has the effect and priority of a judgment lien and

68-31  continues for 5 years after the time of the recording of the certificate

68-32  unless sooner released or otherwise discharged.

68-33     4.  Within 5 years after the date of recording the certificate or

68-34  within 5 years after the date of the last extension of the lien pursuant

68-35  to this subsection, the lien may be extended by recording a new

68-36  certificate in the office of the county recorder. From the time of

68-37  recording the new certificate, the lien is extended for 5 years, unless

68-38  sooner released or otherwise discharged.

68-39     Sec. 106. NRS 375.170 is hereby amended to read as follows:

68-40      375.170  1.  If a person is delinquent in the payment of [the

68-41  real property transfer] any tax imposed by this chapter or has not

68-42  paid the amount of a deficiency determination, the county may bring

68-43  an action in a court of this state, a court of any other state or a court

68-44  of the United States that has competent jurisdiction to collect the

68-45  delinquent or deficient amount, penalties and interest. The action:

69-1      (a) May not be brought if the decision that the payment is

69-2  delinquent or that there is a deficiency determination is on appeal to

69-3  a hearing officer pursuant to NRS 375.320.

69-4      (b) Must be brought not later than 3 years after the payment

69-5  became delinquent or the determination became final.

69-6      2.  The district attorney shall prosecute the action. The

69-7  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

69-8  Procedure and Nevada Rules of Appellate Procedure relating to

69-9  service of summons, pleadings, proofs, trials and appeals are

69-10  applicable to the proceedings. In the action, a writ of attachment

69-11  may issue. A bond or affidavit is not required before an attachment

69-12  may be issued.

69-13     3.  In an action, a certificate by the county recorder showing the

69-14  delinquency is prima facie evidence of:

69-15     (a) The determination of the tax or the amount of the tax;

69-16     (b) The delinquency of the amounts; and

69-17     (c) The compliance by the county recorder with all the

69-18  procedures required by law relating to the computation and

69-19  determination of the amounts.

69-20     Sec. 107. NRS 375.250 is hereby amended to read as follows:

69-21      375.250  1.  The Legislature hereby declares that each

69-22  taxpayer has the right:

69-23     (a) To be treated by officers and employees of the county

69-24  recorder with courtesy, fairness, uniformity, consistency and

69-25  common sense.

69-26     (b) To a prompt response from the county recorder to each

69-27  communication from the taxpayer.

69-28     (c) To provide the minimum documentation and other

69-29  information as may reasonably be required by the county recorder to

69-30  carry out his duties.

69-31     (d) To be notified, in writing, by the county recorder whenever

69-32  an officer or employee of the county recorder determines that the

69-33  taxpayer is entitled to an exemption or has been taxed more than is

69-34  required pursuant to this chapter.

69-35     (e) To written instructions indicating how the taxpayer may

69-36  petition for a refund for overpayment of [real property transfer] any

69-37  tax, interest or penalties.

69-38     (f) To recover an overpayment of [real property transfer] any tax

69-39  promptly upon the final determination of such an overpayment.

69-40     (g) To obtain specific advice from the county recorder

69-41  concerning [real property transfer] any tax.

69-42     (h) In any meeting with the county recorder, including an audit,

69-43  conference, interview or hearing:

70-1          (1) To an explanation by an officer, agent or employee of the

70-2  county recorder that describes the procedures to be followed and the

70-3  rights of the taxpayer thereunder;

70-4          (2) To be represented by himself or anyone who is otherwise

70-5  authorized by law to represent him before the county recorder;

70-6          (3) To make an audio recording using the taxpayer’s

70-7  equipment and at the taxpayer’s expense; and

70-8          (4) To receive a copy of any document or audio recording

70-9  made by or in the possession of the county recorder relating to the

70-10  determination or collection of any tax for which the taxpayer is

70-11  assessed pursuant to this chapter, upon payment of the actual cost to

70-12  the county recorder of making the copy.

70-13     (i) To a full explanation of the authority of the county recorder

70-14  to collect the [real property transfer] tax or to collect a delinquent

70-15  [real property transfer] tax, including, without limitation, the

70-16  procedures and notices for review and appeal that are required for

70-17  the protection of the taxpayer. An explanation which meets the

70-18  requirements of this section must also be included with each notice

70-19  to a taxpayer that an audit will be conducted by the county.

70-20     (j) To the immediate release of any lien which the county

70-21  recorder has placed on real property for the nonpayment of [the real

70-22  property transfer] a tax when:

70-23         (1) The tax is paid;

70-24         (2) The period of limitation for collecting the tax expires;

70-25         (3) The lien is the result of an error by the county recorder;

70-26         (4) The county recorder determines that the taxes, interest

70-27  and penalties are secured sufficiently by a lien on other real

70-28  property;

70-29         (5) The release or subordination of the lien will not

70-30  jeopardize the collection of the taxes, interest and penalties; or

70-31         (6) The release of the lien will facilitate the collection of the

70-32  taxes, interest and penalties.

70-33     (k) To be free from harassment and intimidation by an officer or

70-34  employee of the county recorder for any reason.

70-35     2.  The provisions of this chapter governing the administration

70-36  and collection of taxes by the county recorder must not be construed

70-37  in such a manner as to interfere or conflict with the provisions of

70-38  this section or any applicable regulations.

70-39     3.  The provisions of this section apply to the administration

70-40  and collection of taxes pursuant to this chapter.

70-41     Sec. 108. NRS 375.270 is hereby amended to read as follows:

70-42      375.270  The county recorder shall provide each taxpayer who

70-43  it determines may be liable for taxes pursuant to this chapter with

70-44  simplified written instructions concerning the rights and

70-45  responsibilities of the taxpayer, including the:

71-1      1.  Keeping of records sufficient for audit purposes;

71-2      2.  Procedures for paying [the real property transfer tax;] any

71-3  taxes that are due; and

71-4      3.  Procedures for challenging any liability for [real property

71-5  transfer] any tax, penalties or interest and for requesting refunds of

71-6  any erroneously paid [real property transfer] tax, including the steps

71-7  for appealing a denial thereof.

71-8      Sec. 109. NRS 375.290 is hereby amended to read as follows:

71-9      375.290  A taxpayer is entitled to receive on any overpayment

71-10  of [the real property transfer] any tax imposed by this chapter a

71-11  refund together with interest at a rate determined pursuant to NRS

71-12  17.130. No interest is allowed on a refund of any penalties or

71-13  interest on the [real property transfer] tax that is paid by a taxpayer.

71-14     Sec. 110. NRS 375.300 is hereby amended to read as follows:

71-15      375.300  The county recorder shall provide a taxpayer with a

71-16  response to any written request submitted by the taxpayer that

71-17  relates to a [real property transfer] tax imposed by this chapter

71-18  within 30 days after the county treasurer receives the request.

71-19     Sec. 111.  NRS 375.330 is hereby amended to read as follows:

71-20      375.330  1.  The county recorder may waive any [real property

71-21  transfer] tax, penalty and interest owed by the taxpayer pursuant to

71-22  this chapter, other than the tax imposed by section 95 of this act, if

71-23  the taxpayer meets the criteria adopted by regulation. If a waiver is

71-24  granted pursuant to this subsection, the county shall prepare and

71-25  maintain on file a statement that contains:

71-26     (a) The reason for the waiver;

71-27     (b) The amount of the tax, penalty and interest owed by the

71-28  taxpayer; and

71-29     (c) The amount of the tax, penalty and interest waived by the

71-30  county.

71-31     2.  If the county recorder or a designated hearing officer finds

71-32  that the failure of a person to make a timely payment of [the real

71-33  property transfer] any tax imposed is the result of circumstances

71-34  beyond his control and occurred despite the exercise of ordinary

71-35  care and without intent to avoid such payment, the county recorder

71-36  may relieve him of all or part of any interest or penalty , or both.

71-37     3.  If a person proves to the satisfaction of the county recorder

71-38  that he has in good faith remitted the [real property transfer] tax in

71-39  reliance upon written advice provided by an officer or employee of

71-40  the county recorder, an opinion of the district attorney or Attorney

71-41  General, or the written results of an audit of his records conducted

71-42  by the county recorder, the county recorder may not require the

71-43  taxpayer to pay delinquent taxes, penalties or interest if the county

71-44  recorder determines after the completion of a subsequent audit that

71-45  the taxes the taxpayer remitted were deficient.

72-1      Sec. 112.  NRS 376A.040 is hereby amended to read as

72-2  follows:

72-3      376A.040  1.  In addition to all other taxes imposed on the

72-4  revenues from retail sales, a board of county commissioners of a

72-5  county whose population is less than 400,000 may by ordinance, but

72-6  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

72-7  1 percent of the gross receipts of any retailer from the sale of all

72-8  tangible personal property sold at retail, or stored, used or otherwise

72-9  consumed in the county, after receiving the approval of a majority

72-10  of the registered voters of the county voting on the question at a

72-11  primary, general or special election. The question may be combined

72-12  with questions submitted pursuant to NRS [375.025, 376A.050 and

72-13  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

72-14  both.

72-15     2.  If a county imposes a sales tax pursuant to this section and

72-16  NRS 376A.050, the combined additional sales tax must not exceed

72-17  1/4 of 1 percent. A tax imposed pursuant to this section applies

72-18  throughout the county, including incorporated cities in the county.

72-19     3.  Before the election may occur, an open-space plan must be

72-20  adopted by the board of county commissioners pursuant to NRS

72-21  376A.020 and the adopted open-space plan must be endorsed by

72-22  resolution by the city council of each incorporated city within the

72-23  county.

72-24     4.  All fees, taxes, interest and penalties imposed and all

72-25  amounts of tax required to be paid pursuant to this section must be

72-26  paid to the Department of Taxation in the form of remittances

72-27  payable to the Department of Taxation. The Department of Taxation

72-28  shall deposit the payments with the State Treasurer for credit to the

72-29  Sales and Use Tax Account in the State General Fund. The State

72-30  Controller, acting upon the collection data furnished by the

72-31  Department of Taxation, shall transfer monthly all fees, taxes,

72-32  interest and penalties collected during the preceding month to the

72-33  Intergovernmental Fund and remit the money to the county

72-34  treasurer.

72-35     5.  The money received from the tax imposed pursuant to

72-36  subsection 4 must be retained by the county, or remitted to a city or

72-37  general improvement district in the county. The money received by

72-38  a county, city or general improvement district pursuant to this

72-39  section must only be used to pay the cost of:

72-40     (a) The acquisition of land in fee simple for development and

72-41  use as open-space land;

72-42     (b) The acquisition of the development rights of land identified

72-43  as open-space land;

72-44     (c) The creation of a trust fund for the acquisition of land or

72-45  development rights of land pursuant to paragraphs (a) and (b);

73-1      (d) The principal and interest on notes, bonds or other

73-2  obligations issued by the county, city or general improvement

73-3  district for the acquisition of land or development rights of land

73-4  pursuant to paragraphs (a) and (b); or

73-5      (e) Any combination of the uses set forth in paragraphs (a) to

73-6  (d), inclusive.

73-7      6.  The money received from the tax imposed pursuant to this

73-8  section and any applicable penalty or interest must not be used for

73-9  any neighborhood or community park or facility.

73-10     7.  Any money used for the purposes described in this section

73-11  must be used in a manner:

73-12     (a) That is consistent with the provisions of the open-space plan

73-13  adopted pursuant to NRS 376A.020; and

73-14     (b) That provides an equitable allocation of the money among

73-15  the county and the incorporated cities within the county.

73-16     Sec. 113.  NRS 376A.040 is hereby amended to read as

73-17  follows:

73-18      376A.040  1.  In addition to all other taxes imposed on the

73-19  revenues from retail sales, a board of county commissioners of a

73-20  county whose population is 100,000 or more but less than 400,000,

73-21  may by ordinance, but not as in a case of emergency, impose a tax at

73-22  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

73-23  from the sale of all tangible personal property sold at retail, or

73-24  stored, used or otherwise consumed in the county, after receiving

73-25  the approval of a majority of the registered voters of the county

73-26  voting on the question at a primary, general or special election. The

73-27  question may be combined with questions submitted pursuant to

73-28  NRS [375.025, 376A.050 and 376A.070 or any combination

73-29  thereof.] 376A.050 or 376A.070, or both.

73-30     2.  If a county imposes a sales tax pursuant to this section and

73-31  NRS 376A.050, the combined additional sales tax must not exceed

73-32  1/4 of 1 percent. A tax imposed pursuant to this section applies

73-33  throughout the county, including incorporated cities in the county.

73-34     3.  Before the election may occur, an open-space plan must be

73-35  adopted by the board of county commissioners pursuant to NRS

73-36  376A.020 and the adopted open-space plan must be endorsed by

73-37  resolution by the city council of each incorporated city within the

73-38  county.

73-39     4.  All fees, taxes, interest and penalties imposed and all

73-40  amounts of tax required to be paid pursuant to this section must be

73-41  paid to the Department of Taxation in the form of remittances

73-42  payable to the Department of Taxation. The Department of Taxation

73-43  shall deposit the payments with the State Treasurer for credit to the

73-44  Sales and Use Tax Account in the State General Fund. The State

73-45  Controller, acting upon the collection data furnished by the

74-1  Department of Taxation, shall transfer monthly all fees, taxes,

74-2  interest and penalties collected during the preceding month to the

74-3  Intergovernmental Fund and remit the money to the county

74-4  treasurer.

74-5      5.  The money received from the tax imposed pursuant to

74-6  subsection 4 must be retained by the county, or remitted to a city or

74-7  general improvement district in the county. The money received by

74-8  a county, city or general improvement district pursuant to this

74-9  section must only be used to pay the cost of:

74-10     (a) The acquisition of land in fee simple for development and

74-11  use as open-space land;

74-12     (b) The acquisition of the development rights of land identified

74-13  as open-space land;

74-14     (c) The creation of a trust fund for the acquisition of land or

74-15  development rights of land pursuant to paragraphs (a) and (b);

74-16     (d) The principal and interest on notes, bonds or other

74-17  obligations issued by the county, city or general improvement

74-18  district for the acquisition of land or development rights of land

74-19  pursuant to paragraphs (a) and (b); or

74-20     (e) Any combination of the uses set forth in paragraphs (a) to

74-21  (d), inclusive.

74-22     6.  The money received from the tax imposed pursuant to this

74-23  section and any applicable penalty or interest must not be used for

74-24  any neighborhood or community park or facility.

74-25     7.  Any money used for the purposes described in this section

74-26  must be used in a manner:

74-27     (a) That is consistent with the provisions of the open-space plan

74-28  adopted pursuant to NRS 376A.020; and

74-29     (b) That provides an equitable allocation of the money among

74-30  the county and the incorporated cities within the county.

74-31     Sec. 114.  NRS 376A.050 is hereby amended to read as

74-32  follows:

74-33      376A.050  1.  Except as otherwise provided in subsection 2, in

74-34  addition to all other taxes imposed on the revenues from retail sales,

74-35  a board of county commissioners in each county whose population

74-36  is less than 400,000 may by ordinance, but not as in a case of

74-37  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

74-38  gross receipts of any retailer from the sale of all tangible personal

74-39  property sold at retail, or stored, used or otherwise consumed in the

74-40  county, after receiving the approval of a majority of the registered

74-41  voters of the county voting on the question at a primary, general or

74-42  special election. The question may be combined with questions

74-43  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

74-44  any combination thereof.] 376A.040 or 376A.070, or both.

75-1      2.  If a county imposes a sales tax pursuant to this section and

75-2  NRS 376A.040, the combined additional sales tax must not exceed

75-3  1/4 of 1 percent. A tax imposed pursuant to this section applies

75-4  throughout the county, including incorporated cities in the county.

75-5      3.  Before the election occurs, an open-space plan must be

75-6  adopted by the board of county commissioners pursuant to NRS

75-7  376A.020 and the adopted open-space plan must be endorsed by

75-8  resolution by the city council of each incorporated city in the

75-9  county.

75-10     4.  All fees, taxes, interest and penalties imposed and all

75-11  amounts of tax required to be paid pursuant to this section must be

75-12  paid to the Department of Taxation in the form of remittances

75-13  payable to the Department of Taxation. The Department of Taxation

75-14  shall deposit the payments with the State Treasurer for credit to the

75-15  Sales and Use Tax Account in the State General Fund. The State

75-16  Controller, acting upon the collection data furnished by the

75-17  Department of Taxation, shall transfer monthly all fees, taxes,

75-18  interest and penalties collected during the preceding month to the

75-19  Intergovernmental Fund and remit the money to the county

75-20  treasurer.

75-21     Sec. 115.  NRS 376A.050 is hereby amended to read as

75-22  follows:

75-23      376A.050  1.  Except as otherwise provided in subsection 2, in

75-24  addition to all other taxes imposed on the revenues from retail sales,

75-25  a board of county commissioners in each county whose population

75-26  is 100,000 or more but less than 400,000, may by ordinance, but not

75-27  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

75-28  percent of the gross receipts of any retailer from the sale of all

75-29  tangible personal property sold at retail, or stored, used or otherwise

75-30  consumed in the county, after receiving the approval of a majority

75-31  of the registered voters of the county voting on the question at a

75-32  primary, general or special election. The question may be combined

75-33  with questions submitted pursuant to NRS [375.025, 376A.040 and

75-34  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

75-35  both.

75-36     2.  If a county imposes a sales tax pursuant to this section and

75-37  NRS 376A.040, the combined additional sales tax must not exceed

75-38  1/4 of 1 percent. A tax imposed pursuant to this section applies

75-39  throughout the county, including incorporated cities in the county.

75-40     3.  Before the election occurs, an open-space plan must be

75-41  adopted by the board of county commissioners pursuant to NRS

75-42  376A.020 and the adopted open-space plan must be endorsed by

75-43  resolution by the city council of each incorporated city in the

75-44  county.

76-1      4.  All fees, taxes, interest and penalties imposed and all

76-2  amounts of tax required to be paid pursuant to this section must be

76-3  paid to the Department of Taxation in the form of remittances

76-4  payable to the Department of Taxation. The Department of Taxation

76-5  shall deposit the payments with the State Treasurer for credit to the

76-6  Sales and Use Tax Account in the State General Fund. The State

76-7  Controller, acting upon the collection data furnished by the

76-8  Department of Taxation, shall transfer monthly all fees, taxes,

76-9  interest and penalties collected during the preceding month to the

76-10  Intergovernmental Fund and remit the money to the county

76-11  treasurer.

76-12     Sec. 116.  NRS 376A.070 is hereby amended to read as

76-13  follows:

76-14      376A.070  1.  The board of county commissioners in a county

76-15  whose population is less than 400,000 may levy an ad valorem tax at

76-16  the rate of up to 1 cent on each $100 of assessed valuation upon all

76-17  taxable property in the county after receiving the approval of a

76-18  majority of the registered voters of the county voting on the question

76-19  at a primary, general or special election. The question may be

76-20  combined with questions submitted pursuant to NRS [375.025,

76-21  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

76-22  376A.050, or both. A tax imposed pursuant to this section applies

76-23  throughout the county, including incorporated cities in the county.

76-24     2.  The Department of Taxation shall add an amount equal to

76-25  the rate of any tax imposed pursuant to this section multiplied by the

76-26  total assessed valuation of the county to the allowed revenue from

76-27  taxes ad valorem of the county.

76-28     3.  Before the tax is imposed, an open-space plan must be

76-29  adopted by the board of county commissioners pursuant to NRS

76-30  376A.020 and the adopted open-space plan must be endorsed by

76-31  resolution by the city council of each incorporated city within the

76-32  county.

76-33     Sec. 117.  NRS 376A.070 is hereby amended to read as

76-34  follows:

76-35      376A.070  1.  The board of county commissioners in a county

76-36  whose population is 100,000 or more but less than 400,000, may

76-37  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

76-38  assessed valuation upon all taxable property in the county after

76-39  receiving the approval of a majority of the registered voters of the

76-40  county voting on the question at a primary, general or special

76-41  election. The question may be combined with questions submitted

76-42  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

76-43  combination thereof.] 376A.040 or 376A.050, or both. A tax

76-44  imposed pursuant to this section applies throughout the county,

76-45  including incorporated cities in the county.

77-1      2.  The Department of Taxation shall add an amount equal to

77-2  the rate of any tax imposed pursuant to this section multiplied by the

77-3  total assessed valuation of the county to the allowed revenue from

77-4  taxes ad valorem of the county.

77-5      3.  Before the tax is imposed, an open-space plan must be

77-6  adopted by the board of county commissioners pursuant to NRS

77-7  376A.020 and the adopted open-space plan must be endorsed by

77-8  resolution by the city council of each incorporated city within the

77-9  county.

77-10     Sec. 118.  NRS 78.150 is hereby amended to read as follows:

77-11      78.150  1.  A corporation organized pursuant to the laws of

77-12  this state shall, on or before the first day of the second month after

77-13  the filing of its articles of incorporation with the Secretary of State,

77-14  file with the Secretary of State a list, on a form furnished by him,

77-15  containing:

77-16     (a) The name of the corporation;

77-17     (b) The file number of the corporation, if known;

77-18     (c) The names and titles of the president, secretary, treasurer and

77-19  of all the directors of the corporation;

77-20     (d) The mailing or street address, either residence or business, of

77-21  each officer and director listed, following the name of the officer or

77-22  director;

77-23     (e) The name and street address of the resident agent of the

77-24  corporation; and

77-25     (f) The signature of an officer of the corporation certifying that

77-26  the list is true, complete and accurate.

77-27     2.  The corporation shall annually thereafter, on or before the

77-28  last day of the month in which the anniversary date of incorporation

77-29  occurs in each year, file with the Secretary of State, on a form

77-30  furnished by him, an annual list containing all of the information

77-31  required in subsection 1.

77-32     3.  Each list required by subsection 1 or 2 must be accompanied

77-33  by a declaration under penalty of perjury that the corporation has

77-34  complied with the provisions of [chapter 364A of NRS.] section 66

77-35  of this act.

77-36     4.  Upon filing the list required by:

77-37     (a) Subsection 1, the corporation shall pay to the Secretary of

77-38  State a fee of $165.

77-39     (b) Subsection 2, the corporation shall pay to the Secretary of

77-40  State a fee of $85.

77-41     5.  The Secretary of State shall, 60 days before the last day for

77-42  filing each annual list required by subsection 2, cause to be mailed

77-43  to each corporation which is required to comply with the provisions

77-44  of NRS 78.150 to 78.185, inclusive, and which has not become

77-45  delinquent, a notice of the fee due pursuant to subsection 4 and a

78-1  reminder to file the annual list required by subsection 2. Failure of

78-2  any corporation to receive a notice or form does not excuse it from

78-3  the penalty imposed by law.

78-4      6.  If the list to be filed pursuant to the provisions of subsection

78-5  1 or 2 is defective in any respect or the fee required by subsection 4

78-6  or 8 is not paid, the Secretary of State may return the list for

78-7  correction or payment.

78-8      7.  An annual list for a corporation not in default which is

78-9  received by the Secretary of State more than 60 days before its due

78-10  date shall be deemed an amended list for the previous year and must

78-11  be accompanied by a fee of $85 for filing. A payment submitted

78-12  pursuant to this subsection does not satisfy the requirements of

78-13  subsection 2 for the year to which the due date is applicable.

78-14     8.  If the corporation is an association as defined in NRS

78-15  116.110315, the Secretary of State shall not accept the filing

78-16  required by this section unless it is accompanied by evidence of the

78-17  payment of the fee required to be paid pursuant to NRS 116.31155

78-18  that is provided to the association pursuant to subsection 4 of that

78-19  section.

78-20     Sec. 119.  NRS 80.110 is hereby amended to read as follows:

78-21      80.110  1.  Each foreign corporation doing business in this

78-22  state shall, on or before the first day of the second month after the

78-23  filing of its certificate of corporate existence with the Secretary of

78-24  State, and annually thereafter on or before the last day of the month

78-25  in which the anniversary date of its qualification to do business in

78-26  this state occurs in each year, file with the Secretary of State a list,

78-27  on a form furnished by him, that contains:

78-28     (a) The names of its president, secretary and treasurer or their

78-29  equivalent, and all of its directors;

78-30     (b) A designation of its resident agent in this state; and

78-31     (c) The signature of an officer of the corporation.

78-32  Each list filed pursuant to this subsection must be accompanied by a

78-33  declaration under penalty of perjury that the foreign corporation has

78-34  complied with the provisions of [chapter 364A of NRS.] section 66

78-35  of this act.

78-36     2.  Upon filing:

78-37     (a) The initial list required by subsection 1, the corporation shall

78-38  pay to the Secretary of State a fee of $165.

78-39     (b) Each annual list required by subsection 1, the corporation

78-40  shall pay to the Secretary of State a fee of $85.

78-41     3.  The Secretary of State shall, 60 days before the last day for

78-42  filing each annual list required by subsection 1, cause to be mailed

78-43  to each corporation required to comply with the provisions of NRS

78-44  80.110 to 80.170, inclusive, which has not become delinquent, the

78-45  blank forms to be completed and filed with him. Failure of any

79-1  corporation to receive the forms does not excuse it from the penalty

79-2  imposed by the provisions of NRS 80.110 to 80.170, inclusive.

79-3      4.  An annual list for a corporation not in default which is

79-4  received by the Secretary of State more than 60 days before its due

79-5  date shall be deemed an amended list for the previous year and does

79-6  not satisfy the requirements of subsection 1 for the year to which the

79-7  due date is applicable.

79-8      Sec. 120.  NRS 86.263 is hereby amended to read as follows:

79-9      86.263  1.  A limited-liability company shall, on or before the

79-10  first day of the second month after the filing of its articles of

79-11  organization with the Secretary of State, file with the Secretary of

79-12  State, on a form furnished by him, a list that contains:

79-13     (a) The name of the limited-liability company;

79-14     (b) The file number of the limited-liability company, if known;

79-15     (c) The names and titles of all of its managers or, if there is no

79-16  manager, all of its managing members;

79-17     (d) The mailing or street address, either residence or business, of

79-18  each manager or managing member listed, following the name of

79-19  the manager or managing member;

79-20     (e) The name and street address of the resident agent of the

79-21  limited-liability company; and

79-22     (f) The signature of a manager or managing member of the

79-23  limited-liability company certifying that the list is true, complete

79-24  and accurate.

79-25     2.  The limited-liability company shall annually thereafter, on

79-26  or before the last day of the month in which the anniversary date of

79-27  its organization occurs, file with the Secretary of State, on a form

79-28  furnished by him, an amended list containing all of the information

79-29  required in subsection 1. If the limited-liability company has had no

79-30  changes in its managers or, if there is no manager, its managing

79-31  members, since its previous list was filed, no amended list need be

79-32  filed if a manager or managing member of the limited-liability

79-33  company certifies to the Secretary of State as a true and accurate

79-34  statement that no changes in the managers or managing members

79-35  have occurred.

79-36     3.  Each list required by subsection 1 and each list or

79-37  certification required by subsection 2 must be accompanied by a

79-38  declaration under penalty of perjury that the limited-liability

79-39  company has complied with the provisions of [chapter 364A of

79-40  NRS.] section 66 of this act.

79-41     4.  Upon filing:

79-42     (a) The initial list required by subsection 1, the limited-liability

79-43  company shall pay to the Secretary of State a fee of $165.

80-1      (b) Each annual list required by subsection 2 or certifying that

80-2  no changes have occurred, the limited-liability company shall pay to

80-3  the Secretary of State a fee of $85.

80-4      5.  The Secretary of State shall, 60 days before the last day for

80-5  filing each list required by subsection 2, cause to be mailed to each

80-6  limited-liability company required to comply with the provisions of

80-7  this section, which has not become delinquent, a notice of the fee

80-8  due under subsection 4 and a reminder to file a list required by

80-9  subsection 2 or a certification of no change. Failure of any company

80-10  to receive a notice or form does not excuse it from the penalty

80-11  imposed by law.

80-12     6.  If the list to be filed pursuant to the provisions of subsection

80-13  1 or 2 is defective or the fee required by subsection 4 is not paid, the

80-14  Secretary of State may return the list for correction or payment.

80-15     7.  An annual list for a limited-liability company not in default

80-16  received by the Secretary of State more than 60 days before its due

80-17  date shall be deemed an amended list for the previous year.

80-18     Sec. 121. NRS 87.510 is hereby amended to read as follows:

80-19      87.510  1.  A registered limited-liability partnership shall, on

80-20  or before the first day of the second month after the filing of its

80-21  certificate of registration with the Secretary of State, and annually

80-22  thereafter on or before the last day of the month in which the

80-23  anniversary date of the filing of its certificate of registration with the

80-24  Secretary of State occurs, file with the Secretary of State, on a form

80-25  furnished by him, a list that contains:

80-26     (a) The name of the registered limited-liability partnership;

80-27     (b) The file number of the registered limited-liability

80-28  partnership, if known;

80-29     (c) The names of all of its managing partners;

80-30     (d) The mailing or street address, either residence or business, of

80-31  each managing partner;

80-32     (e) The name and street address of the resident agent of the

80-33  registered limited-liability partnership; and

80-34     (f) The signature of a managing partner of the registered limited-

80-35  liability partnership certifying that the list is true, complete and

80-36  accurate.

80-37  Each list filed pursuant to this subsection must be accompanied by a

80-38  declaration under penalty of perjury that the registered limited-

80-39  liability partnership has complied with the provisions of [chapter

80-40  364A of NRS.] section 66 of this act.

80-41     2.  Upon filing:

80-42     (a) The initial list required by subsection 1, the registered

80-43  limited-liability partnership shall pay to the Secretary of State a fee

80-44  of $165.

81-1      (b) Each annual list required by subsection 1, the registered

81-2  limited-liability partnership shall pay to the Secretary of State a fee

81-3  of $85.

81-4      3.  The Secretary of State shall, at least 60 days before the last

81-5  day for filing each annual list required by subsection 1, cause to be

81-6  mailed to the registered limited-liability partnership a notice of the

81-7  fee due pursuant to subsection 2 and a reminder to file the annual

81-8  list required by subsection 1. The failure of any registered limited-

81-9  liability partnership to receive a notice or form does not excuse it

81-10  from complying with the provisions of this section.

81-11     4.  If the list to be filed pursuant to the provisions of subsection

81-12  1 is defective, or the fee required by subsection 2 is not paid, the

81-13  Secretary of State may return the list for correction or payment.

81-14     5.  An annual list that is filed by a registered limited-liability

81-15  partnership which is not in default more than 60 days before it is due

81-16  shall be deemed an amended list for the previous year and does not

81-17  satisfy the requirements of subsection 1 for the year to which the

81-18  due date is applicable.

81-19     Sec. 122. NRS 88.395 is hereby amended to read as follows:

81-20      88.395  1.  A limited partnership shall, on or before the first

81-21  day of the second month after the filing of its certificate of limited

81-22  partnership with the Secretary of State, and annually thereafter on or

81-23  before the last day of the month in which the anniversary date of the

81-24  filing of its certificate of limited partnership occurs, file with the

81-25  Secretary of State, on a form furnished by him, a list that contains:

81-26     (a) The name of the limited partnership;

81-27     (b) The file number of the limited partnership, if known;

81-28     (c) The names of all of its general partners;

81-29     (d) The mailing or street address, either residence or business, of

81-30  each general partner;

81-31     (e) The name and street address of the resident agent of the

81-32  limited partnership; and

81-33     (f) The signature of a general partner of the limited partnership

81-34  certifying that the list is true, complete and accurate.

81-35  Each list filed pursuant to this subsection must be accompanied by a

81-36  declaration under penalty of perjury that the limited partnership has

81-37  complied with the provisions of [chapter 364A of NRS.] section 66

81-38  of this act.

81-39     2.  Upon filing:

81-40     (a) The initial list required by subsection 1, the limited

81-41  partnership shall pay to the Secretary of State a fee of $165.

81-42     (b) Each annual list required by subsection 1, the limited

81-43  partnership shall pay to the Secretary of State a fee of $85.

81-44     3.  The Secretary of State shall, 60 days before the last day for

81-45  filing each annual list required by subsection 1, cause to be mailed

82-1  to each limited partnership required to comply with the provisions

82-2  of this section which has not become delinquent a notice of the fee

82-3  due pursuant to the provisions of subsection 2 and a reminder to file

82-4  the annual list. Failure of any limited partnership to receive a notice

82-5  or form does not excuse it from the penalty imposed by NRS

82-6  88.400.

82-7      4.  If the list to be filed pursuant to the provisions of subsection

82-8  1 is defective or the fee required by subsection 2 is not paid, the

82-9  Secretary of State may return the list for correction or payment.

82-10     5.  An annual list for a limited partnership not in default that is

82-11  received by the Secretary of State more than 60 days before its due

82-12  date shall be deemed an amended list for the previous year and does

82-13  not satisfy the requirements of subsection 1 for the year to which the

82-14  due date is applicable.

82-15     6.  A filing made pursuant to this section does not satisfy the

82-16  provisions of NRS 88.355 and may not be substituted for filings

82-17  submitted pursuant to NRS 88.355.

82-18     Sec. 123. NRS 88A.600 is hereby amended to read as follows:

82-19      88A.600  1.  A business trust formed pursuant to this chapter

82-20  shall, on or before the first day of the second month after the filing

82-21  of its certificate of trust with the Secretary of State, and annually

82-22  thereafter on or before the last day of the month in which the

82-23  anniversary date of the filing of its certificate of trust with the

82-24  Secretary of State occurs, file with the Secretary of State, on a form

82-25  furnished by him, a list signed by at least one trustee that contains

82-26  the name and mailing address of its resident agent and at least one

82-27  trustee. Each list filed pursuant to this subsection must be

82-28  accompanied by a declaration under penalty of perjury that the

82-29  business trust has complied with the provisions of [chapter 364A of

82-30  NRS.] section 66 of this act.

82-31     2.  Upon filing:

82-32     (a) The initial list required by subsection 1, the business trust

82-33  shall pay to the Secretary of State a fee of $165.

82-34     (b) Each annual list required by subsection 1, the business trust

82-35  shall pay to the Secretary of State a fee of $85.

82-36     3.  The Secretary of State shall, 60 days before the last day for

82-37  filing each annual list required by subsection 1, cause to be mailed

82-38  to each business trust which is required to comply with the

82-39  provisions of NRS 88A.600 to 88A.660, inclusive, and which has

82-40  not become delinquent, the blank forms to be completed and filed

82-41  with him. Failure of a business trust to receive the forms does not

82-42  excuse it from the penalty imposed by law.

82-43     4.  An annual list for a business trust not in default which is

82-44  received by the Secretary of State more than 60 days before its due

82-45  date shall be deemed an amended list for the previous year.

83-1      Sec. 124. NRS 89.250 is hereby amended to read as follows:

83-2      89.250  1.  Except as otherwise provided in subsection 2, a

83-3  professional association shall, on or before the first day of the

83-4  second month after the filing of its articles of association with the

83-5  Secretary of State, and annually thereafter on or before the last day

83-6  of the month in which the anniversary date of its organization occurs

83-7  in each year, furnish a statement to the Secretary of State showing

83-8  the names and residence addresses of all members and employees in

83-9  the association and certifying that all members and employees are

83-10  licensed to render professional service in this state.

83-11     2.  A professional association organized and practicing pursuant

83-12  to the provisions of this chapter and NRS 623.349 shall, on or

83-13  before the first day of the second month after the filing of its articles

83-14  of association with the Secretary of State, and annually thereafter on

83-15  or before the last day of the month in which the anniversary date of

83-16  its organization occurs in each year, furnish a statement to the

83-17  Secretary of State:

83-18     (a) Showing the names and residence addresses of all members

83-19  and employees of the association who are licensed or otherwise

83-20  authorized by law to render professional service in this state;

83-21     (b) Certifying that all members and employees who render

83-22  professional service are licensed or otherwise authorized by law to

83-23  render professional service in this state; and

83-24     (c) Certifying that all members who are not licensed to render

83-25  professional service in this state do not render professional service

83-26  on behalf of the association except as authorized by law.

83-27     3.  Each statement filed pursuant to this section must be:

83-28     (a) Made on a form prescribed by the Secretary of State and

83-29  must not contain any fiscal or other information except that

83-30  expressly called for by this section.

83-31     (b) Signed by the chief executive officer of the association.

83-32     (c) Accompanied by a declaration under penalty of perjury that

83-33  the professional association has complied with the provisions of

83-34  [chapter 364A of NRS.] section 66 of this act.

83-35     4.  Upon filing:

83-36     (a) The initial statement required by this section, the association

83-37  shall pay to the Secretary of State a fee of $165.

83-38     (b) Each annual statement required by this section, the

83-39  association shall pay to the Secretary of State a fee of $85.

83-40     5.  As used in this section, “signed” means to have executed or

83-41  adopted a name, word or mark, including, without limitation, an

83-42  electronic signature as defined in NRS 719.100, with the present

83-43  intention to authenticate a document.

84-1      Sec. 125.  Chapter 218 of NRS is hereby amended by adding

84-2  thereto the provisions set forth as sections 126 to 131, inclusive, of

84-3  this act.

84-4      Sec. 126.  As used in sections 127 to 131, inclusive, of this

84-5  act, “Committee” means the Legislative Committee on Taxation,

84-6  Public Revenue and Tax Policy.

84-7      Sec. 127.  1.  There is hereby established a Legislative

84-8  Committee on Taxation, Public Revenue and Tax Policy

84-9  consisting of:

84-10     (a) The Speaker of the Assembly, or a member of the Assembly

84-11  designated by the Speaker of the Assembly;

84-12     (b) The Minority Leader of the Assembly, or a member of the

84-13  Assembly designated by the Minority Leader of the Assembly;

84-14     (c) The Majority Leader of the Senate, or a member of the

84-15  Senate designated by the Majority Leader of the Senate;

84-16     (d) The Minority Leader of the Senate, or a member of the

84-17  Senate designated by the Minority Leader of the Senate;

84-18     (e) Two members appointed by the Speaker of the Assembly

84-19  who were members of the Assembly Committee on Taxation

84-20  during the immediately preceding legislative session; and

84-21     (f) Two members appointed by the Majority Leader of the

84-22  Senate who were members of the Senate Committee on Taxation

84-23  during the immediately preceding legislative session.

84-24     2.  The members of the Committee shall elect a Chairman and

84-25  Vice Chairman from among their members. The Chairman must

84-26  be elected from one house of the Legislature and the Vice

84-27  Chairman from the other house. After the initial election of a

84-28  Chairman and Vice Chairman, each of those officers holds office

84-29  for a term of 2 years commencing on July 1 of each odd-numbered

84-30  year. If a vacancy occurs in the Chairmanship or Vice

84-31  Chairmanship, the members of the Committee shall elect a

84-32  replacement for the remainder of the unexpired term.

84-33     3.  Any member of the Committee who is not a candidate for

84-34  reelection or who is defeated for reelection continues to serve until

84-35  the convening of the next session of the Legislature.

84-36     4.  Vacancies on the Committee must be filled in the same

84-37  manner as the original appointments.

84-38     Sec. 128.  1.  The members of the Committee shall meet

84-39  throughout each year at the times and places specified by a call of

84-40  the Chairman or a majority of the Committee.

84-41     2.  The Director of the Legislative Counsel Bureau or his

84-42  designee shall act as the nonvoting recording Secretary.

84-43     3.  The Committee shall prescribe regulations for its own

84-44  management and government.

85-1      4.  Except as otherwise provided in subsection 5, five voting

85-2  members of the Committee constitute a quorum.

85-3      5.  Any recommended legislation proposed by the Committee

85-4  must be approved by a majority of the members of the Senate and

85-5  by a majority of the members of the Assembly serving on the

85-6  Committee.

85-7      6.  Except during a regular or special session of the

85-8  Legislature, the members of the Committee are entitled to receive

85-9  the compensation provided for a majority of the members of the

85-10  Legislature during the first 60 days of the preceding regular

85-11  session, the per diem allowance provided for state officers and

85-12  employees generally and the travel expenses provided pursuant to

85-13  NRS 218.2207 for each day or portion of a day of attendance at a

85-14  meeting of the Committee and while engaged in the business of

85-15  the Committee. The salaries and expenses paid pursuant to this

85-16  subsection and the expenses of the Committee must be paid from

85-17  the Legislative Fund.

85-18     Sec. 129.  The Committee may:

85-19     1.  Review and study:

85-20     (a) The specific taxes collected in this state;

85-21     (b) The implementation of any taxes, fees and other methods

85-22  for generating public revenue in this state;

85-23     (c) The impact of any changes to taxes, fees and other methods

85-24  for generating public revenue that result from legislation enacted

85-25  by the Legislature on the residents of this state and on the

85-26  businesses located in this state, doing business in this state or

85-27  considering locating in this state;

85-28     (d) The fiscal effects of any taxes, fees and other methods for

85-29  generating public revenue;

85-30     (e) Broad issues of tax policy and fiscal policy relevant to the

85-31  future of the State of Nevada; and

85-32     (f) Any other issues related to taxation, the generation of

85-33  public revenue, tax policy or fiscal policy which affect this state.

85-34     2.  Conduct investigations and hold hearings in connection

85-35  with its powers pursuant to this section.

85-36     3.  Contract with one or more consultants to obtain technical

85-37  advice concerning its review and study.

85-38     4.  Apply for any available grants and accept any gifts, grants

85-39  or donations and use any such gifts, grants or donations to aid the

85-40  Committee in exercising its powers pursuant to this section.

85-41     5.  Request that the Legislative Counsel Bureau assist in the

85-42  research, investigations, hearings, studies and reviews of the

85-43  Committee.

85-44     6.  Recommend to the Legislature, as a result of its review and

85-45  study, any appropriate legislation.

86-1      Sec. 130.  1.  If the Committee conducts investigations or

86-2  holds hearings pursuant to subsection 2 of section 129 of this act:

86-3      (a) The Secretary of the Committee or, in his absence, a

86-4  member designated by the Committee may administer oaths;

86-5      (b) The Secretary or Chairman of the Committee may cause

86-6  the deposition of witnesses, residing either within or outside of this

86-7  state, to be taken in the manner prescribed by rule of court for

86-8  taking depositions in civil actions in the district courts; and

86-9      (c) The Chairman of the Committee may issue subpoenas to

86-10  compel the attendance of witnesses and the production of books

86-11  and papers.

86-12     2.  If a witness refuses to attend or testify or produce books or

86-13  papers as required by the subpoena, the Chairman of the

86-14  Committee may report to the district court by a petition which sets

86-15  forth that:

86-16     (a) Due notice has been given of the time and place of

86-17  attendance of the witness or the production of the books or papers;

86-18     (b) The witness has been subpoenaed by the Committee

86-19  pursuant to this section; and

86-20     (c) The witness has failed or refused to attend or produce the

86-21  books or papers required by the subpoena before the Committee

86-22  that is named in the subpoena, or has refused to answer questions

86-23  propounded to him.

86-24  The petition may request an order of the court compelling the

86-25  witness to attend and testify or produce the books and papers

86-26  before the Committee.

86-27     3.  Upon such a petition, the court shall enter an order

86-28  directing the witness to appear before the court at a time and place

86-29  to be fixed by the court in its order, the time to be not more than

86-30  10 days after the date of the order, and to show cause why he has

86-31  not attended or testified or produced the books or papers before

86-32  the Committee. A certified copy of the order must be served upon

86-33  the witness.

86-34     4.  If it appears to the court that the subpoena was regularly

86-35  issued by the Committee, the court shall enter an order that the

86-36  witness appear before the Committee at the time and place fixed in

86-37  the order and testify or produce the required books or papers.

86-38  Failure to obey the order constitutes contempt of court.

86-39     Sec. 131.  Each witness who appears before the Committee by

86-40  its order, except a state officer or employee, is entitled to receive

86-41  for his attendance the fees and mileage provided for witnesses in

86-42  civil cases in the courts of record of this state. The fees and

86-43  mileage must be audited and paid upon the presentation of proper

86-44  claims sworn to by the witness and approved by the Secretary and

86-45  Chairman of the Committee.

87-1      Sec. 132.  NRS 218.53883 is hereby amended to read as

87-2  follows:

87-3      218.53883  1.  The Committee shall:

87-4      (a) Review the laws relating to the exemptions from and the

87-5  distribution of revenue generated by state and local taxes. In

87-6  conducting the review, the Committee [may] :

87-7          (1) May consider the purposes for which the various state

87-8  and local taxes were imposed, the actual use of the revenue

87-9  collected from the various state and local taxes , and any relief to the

87-10  taxpayers from the burden of the various state and local taxes that

87-11  may result from any possible recommendations of the Committee.

87-12         (2) Shall consider the purposes for which various

87-13  exemptions from those taxes were adopted, whether any of those

87-14  exemptions have become obsolete or no longer serve their

87-15  intended purpose, and whether any of those exemptions should be

87-16  repealed.

87-17     (b) Study whether removing the authority of the Board of

87-18  County Commissioners of Washoe County to impose a certain

87-19  additional governmental services tax is a prudent act which is in the

87-20  best interests of this state.

87-21     2.  In conducting its review of the laws relating to the

87-22  exemptions from and the distribution of revenue generated by state

87-23  and local taxes, the Committee may review:

87-24     (a) The exemptions and distribution of the revenue from:

87-25         (1) The local school support tax imposed by chapter 374 of

87-26  NRS;

87-27         (2) The tax on aviation fuel and motor vehicle fuel imposed

87-28  by or pursuant to chapter 365 of NRS;

87-29         (3) The tax on intoxicating liquor imposed by chapter 369 of

87-30  NRS;

87-31         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

87-32         (5) The tax on tobacco imposed by chapter 370 of NRS;

87-33         (6) The governmental services tax imposed by or pursuant to

87-34  chapter 371 of NRS;

87-35         (7) The tax imposed on gaming licensees by or pursuant to

87-36  chapter 463 of NRS;

87-37         (8) Property taxes imposed pursuant to chapter 361 of NRS;

87-38         (9) The tax on the transfer of real property imposed by or

87-39  pursuant to chapter 375 of NRS; and

87-40         (10) Any other state or local tax.

87-41     (b) The proper crediting of gasoline tax revenue if the collection

87-42  is moved to the terminal rack level.

87-43     3.  The Committee may:

87-44     (a) Conduct investigations and hold hearings in connection with

87-45  its review and study;

88-1      (b) Contract with one or more consultants to obtain technical

88-2  advice concerning the study conducted pursuant to NRS 218.53884;

88-3      (c) Apply for any available grants and accept any gifts, grants or

88-4  donations and use any such gifts, grants or donations to aid the

88-5  committee in carrying out its duties pursuant to this chapter;

88-6      (d) Direct the Legislative Counsel Bureau to assist in its

88-7  research, investigations, review and study; and

88-8      (e) Recommend to the Legislature, as a result of its review and

88-9  study, any appropriate legislation.

88-10     Sec. 133.  NRS 233B.039 is hereby amended to read as

88-11  follows:

88-12      233B.039  1.  The following agencies are entirely exempted

88-13  from the requirements of this chapter:

88-14     (a) The Governor.

88-15     (b) The Department of Corrections.

88-16     (c) The University and Community College System of Nevada.

88-17     (d) The Office of the Military.

88-18     (e) [The] Except as otherwise provided in section 38 of this act,

88-19  the State Gaming Control Board.

88-20     (f) The Nevada Gaming Commission.

88-21     (g) The Welfare Division of the Department of Human

88-22  Resources.

88-23     (h) The Division of Health Care Financing and Policy of the

88-24  Department of Human Resources.

88-25     (i) The State Board of Examiners acting pursuant to chapter 217

88-26  of NRS.

88-27     (j) Except as otherwise provided in NRS 533.365, the Office of

88-28  the State Engineer.

88-29     (k) The Division of Industrial Relations of the Department of

88-30  Business and Industry acting to enforce the provisions of

88-31  NRS 618.375.

88-32     (l) The Administrator of the Division of Industrial Relations of

88-33  the Department of Business and Industry in establishing and

88-34  adjusting the schedule of fees and charges for accident benefits

88-35  pursuant to subsection 2 of NRS 616C.260.

88-36     (m) The Board to Review Claims in adopting resolutions to

88-37  carry out its duties pursuant to NRS 590.830.

88-38     2.  Except as otherwise provided in subsection 5 and NRS

88-39  391.323, the Department of Education, the Board of the Public

88-40  Employees’ Benefits Program and the Commission on Professional

88-41  Standards in Education are subject to the provisions of this chapter

88-42  for the purpose of adopting regulations but not with respect to any

88-43  contested case.

88-44     3.  The special provisions of:

89-1      (a) Chapter 612 of NRS for the distribution of regulations by

89-2  and the judicial review of decisions of the Employment Security

89-3  Division of the Department of Employment, Training and

89-4  Rehabilitation;

89-5      (b) Chapters 616A to 617, inclusive, of NRS for the

89-6  determination of contested claims;

89-7      (c) Chapter 703 of NRS for the judicial review of decisions of

89-8  the Public Utilities Commission of Nevada;

89-9      (d) Chapter 91 of NRS for the judicial review of decisions of the

89-10  Administrator of the Securities Division of the Office of the

89-11  Secretary of State; and

89-12     (e) NRS 90.800 for the use of summary orders in contested

89-13  cases,

89-14  prevail over the general provisions of this chapter.

89-15     4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

89-16  233B.126 do not apply to the Department of Human Resources in

89-17  the adjudication of contested cases involving the issuance of letters

89-18  of approval for health facilities and agencies.

89-19     5.  The provisions of this chapter do not apply to:

89-20     (a) Any order for immediate action, including, but not limited

89-21  to, quarantine and the treatment or cleansing of infected or infested

89-22  animals, objects or premises, made under the authority of the State

89-23  Board of Agriculture, the State Board of Health or any other agency

89-24  of this state in the discharge of a responsibility for the preservation

89-25  of human or animal health or for insect or pest control;

89-26     (b) An extraordinary regulation of the State Board of Pharmacy

89-27  adopted pursuant to NRS 453.2184; or

89-28     (c) A regulation adopted by the State Board of Education

89-29  pursuant to NRS 392.644 or 394.1694.

89-30     6.  The State Board of Parole Commissioners is subject to the

89-31  provisions of this chapter for the purpose of adopting regulations but

89-32  not with respect to any contested case.

89-33     Sec. 134.  (Deleted by amendment.)

89-34     Sec. 135.  NRS 244.335 is hereby amended to read as follows:

89-35      244.335  1.  Except as otherwise provided in subsection 2, the

89-36  board of county commissioners may:

89-37     (a) Regulate all character of lawful trades, callings, industries,

89-38  occupations, professions and business conducted in its county

89-39  outside of the limits of incorporated cities and towns.

89-40     (b) Except as otherwise provided in NRS 244.3359 and 576.128,

89-41  fix, impose and collect a license tax for revenue or for regulation, or

89-42  for both revenue and regulation, on such trades, callings, industries,

89-43  occupations, professions and business.

89-44     2.  The county license boards have the exclusive power in their

89-45  respective counties to regulate entertainers employed by an

90-1  entertainment by referral service and the business of conducting a

90-2  dancing hall, escort service, entertainment by referral service or

90-3  gambling game or device permitted by law, outside of an

90-4  incorporated city. The county license boards may fix, impose and

90-5  collect license taxes for revenue or for regulation, or for both

90-6  revenue and regulation, on such employment and businesses.

90-7      3.  No license to engage in any type of business may be granted

90-8  unless the applicant for the license signs an affidavit affirming that

90-9  the business has complied with the provisions of [chapter 364A of

90-10  NRS.] section 66 of this act. The county license board shall provide

90-11  upon request an application for a business license pursuant to

90-12  [chapter 364A of NRS.] section 66 of this act.

90-13     4.  No license to engage in business as a seller of tangible

90-14  personal property may be granted unless the applicant for the license

90-15  presents written evidence that:

90-16     (a) The Department of Taxation has issued or will issue a permit

90-17  for this activity, and this evidence clearly identifies the business by

90-18  name; or

90-19     (b) Another regulatory agency of the State has issued or will

90-20  issue a license required for this activity.

90-21     5.  Any license tax levied for the purposes of NRS 244.3358 or

90-22  244A.597 to 244A.655, inclusive, constitutes a lien upon the real

90-23  and personal property of the business upon which the tax was levied

90-24  until the tax is paid. The lien has the same priority as a lien for

90-25  general taxes. The lien must be enforced in the following manner:

90-26     (a) By recording in the office of the county recorder, within 6

90-27  months after the date on which the tax became delinquent or was

90-28  otherwise determined to be due and owing, a notice of the tax lien

90-29  containing the following:

90-30         (1) The amount of tax due and the appropriate year;

90-31         (2) The name of the record owner of the property;

90-32         (3) A description of the property sufficient for identification;

90-33  and

90-34         (4) A verification by the oath of any member of the board of

90-35  county commissioners or the county fair and recreation board; and

90-36     (b) By an action for foreclosure against the property in the same

90-37  manner as an action for foreclosure of any other lien, commenced

90-38  within 2 years after the date of recording of the notice of the tax

90-39  lien, and accompanied by appropriate notice to other lienholders.

90-40     6.  The board of county commissioners may delegate the

90-41  authority to enforce liens from taxes levied for the purposes of NRS

90-42  244A.597 to 244A.655, inclusive, to the county fair and recreation

90-43  board. If the authority is so delegated, the board of county

90-44  commissioners shall revoke or suspend the license of a business

90-45  upon certification by the county fair and recreation board that the

91-1  license tax has become delinquent, and shall not reinstate the license

91-2  until the tax is paid. Except as otherwise provided in NRS 244.3357,

91-3  all information concerning license taxes levied by an ordinance

91-4  authorized by this section or other information concerning the

91-5  business affairs or operation of any licensee obtained as a result of

91-6  the payment of such license taxes or as the result of any audit or

91-7  examination of the books by any authorized employee of a county

91-8  fair and recreation board of the county for any license tax levied for

91-9  the purpose of NRS 244A.597 to 244A.655, inclusive, is

91-10  confidential and must not be disclosed by any member, officer or

91-11  employee of the county fair and recreation board or the county

91-12  imposing the license tax unless the disclosure is authorized by the

91-13  affirmative action of a majority of the members of the appropriate

91-14  county fair and recreation board. Continuing disclosure may be so

91-15  authorized under an agreement with the Department of Taxation for

91-16  the exchange of information concerning taxpayers.

91-17     Secs. 136-140.  (Deleted by amendment.)

91-18     Sec. 141.  NRS 268.095 is hereby amended to read as follows:

91-19      268.095  1.  The city council or other governing body of each

91-20  incorporated city in this state, whether organized under general law

91-21  or special charter, may:

91-22     (a) Except as otherwise provided in NRS 268.0968 and 576.128,

91-23  fix, impose and collect for revenues or for regulation, or both, a

91-24  license tax on all character of lawful trades, callings, industries,

91-25  occupations, professions and businesses conducted within its

91-26  corporate limits.

91-27     (b) Assign the proceeds of any one or more of such license taxes

91-28  to the county within which the city is situated for the purpose or

91-29  purposes of making the proceeds available to the county:

91-30         (1) As a pledge as additional security for the payment of any

91-31  general obligation bonds issued pursuant to NRS 244A.597 to

91-32  244A.655, inclusive;

91-33         (2) For redeeming any general obligation bonds issued

91-34  pursuant to NRS 244A.597 to 244A.655, inclusive;

91-35         (3) For defraying the costs of collecting or otherwise

91-36  administering any such license tax so assigned, of the county fair

91-37  and recreation board and of officers, agents and employees hired

91-38  thereby, and of incidentals incurred thereby;

91-39         (4) For operating and maintaining recreational facilities

91-40  under the jurisdiction of the county fair and recreation board;

91-41         (5) For improving, extending and bettering recreational

91-42  facilities authorized by NRS 244A.597 to 244A.655, inclusive; and

91-43         (6) For constructing, purchasing or otherwise acquiring such

91-44  recreational facilities.

92-1      (c) Pledge the proceeds of any tax imposed on the revenues from

92-2  the rental of transient lodging pursuant to this section for the

92-3  payment of any general or special obligations issued by the city for

92-4  a purpose authorized by the laws of this state.

92-5      (d) Use the proceeds of any tax imposed pursuant to this section

92-6  on the revenues from the rental of transient lodging:

92-7          (1) To pay the principal, interest or any other indebtedness

92-8  on any general or special obligations issued by the city pursuant to

92-9  the laws of this state;

92-10         (2) For the expense of operating or maintaining, or both, any

92-11  facilities of the city; and

92-12         (3) For any other purpose for which other money of the city

92-13  may be used.

92-14     2.  The proceeds of any tax imposed pursuant to this section

92-15  that are pledged for the repayment of general obligations may be

92-16  treated as “pledged revenues” for the purposes of NRS 350.020.

92-17     3.  No license to engage in any type of business may be granted

92-18  unless the applicant for the license signs an affidavit affirming that

92-19  the business has complied with the provisions of [chapter 364A of

92-20  NRS.] section 66 of this act. The city licensing agency shall provide

92-21  upon request an application for a business license pursuant to

92-22  [chapter 364A of NRS.] section 66 of this act.

92-23     4.  No license to engage in business as a seller of tangible

92-24  personal property may be granted unless the applicant for the license

92-25  presents written evidence that:

92-26     (a) The Department of Taxation has issued or will issue a permit

92-27  for this activity, and this evidence clearly identifies the business by

92-28  name; or

92-29     (b) Another regulatory agency of the State has issued or will

92-30  issue a license required for this activity.

92-31     5.  Any license tax levied under the provisions of this section

92-32  constitutes a lien upon the real and personal property of the business

92-33  upon which the tax was levied until the tax is paid. The lien has the

92-34  same priority as a lien for general taxes. The lien must be enforced

92-35  in the following manner:

92-36     (a) By recording in the office of the county recorder, within 6

92-37  months following the date on which the tax became delinquent or

92-38  was otherwise determined to be due and owing, a notice of the tax

92-39  lien containing the following:

92-40         (1) The amount of tax due and the appropriate year;

92-41         (2) The name of the record owner of the property;

92-42         (3) A description of the property sufficient for identification;

92-43  and

92-44         (4) A verification by the oath of any member of the board of

92-45  county commissioners or the county fair and recreation board; and

93-1      (b) By an action for foreclosure against such property in the

93-2  same manner as an action for foreclosure of any other lien,

93-3  commenced within 2 years after the date of recording of the notice

93-4  of the tax lien, and accompanied by appropriate notice to other

93-5  lienholders.

93-6      6.  The city council or other governing body of each

93-7  incorporated city may delegate the power and authority to enforce

93-8  such liens to the county fair and recreation board. If the authority is

93-9  so delegated, the governing body shall revoke or suspend the license

93-10  of a business upon certification by the board that the license tax has

93-11  become delinquent, and shall not reinstate the license until the tax is

93-12  paid. Except as otherwise provided in NRS 268.0966, all

93-13  information concerning license taxes levied by an ordinance

93-14  authorized by this section or other information concerning the

93-15  business affairs or operation of any licensee obtained as a result of

93-16  the payment of those license taxes or as the result of any audit or

93-17  examination of the books of the city by any authorized employee of

93-18  a county fair and recreation board for any license tax levied for the

93-19  purpose of NRS 244A.597 to 244A.655, inclusive, is confidential

93-20  and must not be disclosed by any member, official or employee of

93-21  the county fair and recreation board or the city imposing the license

93-22  tax unless the disclosure is authorized by the affirmative action of a

93-23  majority of the members of the appropriate county fair and

93-24  recreation board. Continuing disclosure may be so authorized under

93-25  an agreement with the Department of Taxation for the exchange of

93-26  information concerning taxpayers.

93-27     7.  The powers conferred by this section are in addition and

93-28  supplemental to, and not in substitution for, and the limitations

93-29  imposed by this section do not affect the powers conferred by, any

93-30  other law. No part of this section repeals or affects any other law or

93-31  any part thereof, it being intended that this section provide a

93-32  separate method of accomplishing its objectives, and not an

93-33  exclusive one.

93-34     Secs. 142 and 143.  (Deleted by amendment.)

93-35     Sec. 144.  Chapter 338 of NRS is hereby amended by adding

93-36  thereto a new section to read as follows:

93-37     A public body shall include in each contract for the

93-38  construction, alteration or repair of any public work a clause

93-39  requiring each contractor, subcontractor and other person who

93-40  provides labor, equipment, materials, supplies or services for the

93-41  public work to comply with the requirements of all applicable state

93-42  and local laws, including, without limitation, any applicable

93-43  licensing requirements and requirements for the payment of sales

93-44  and use taxes on equipment, materials and supplies provided for

93-45  the public work.

94-1      Sec. 145.  Chapter 353 of NRS is hereby amended by adding

94-2  thereto a new section to read as follows:

94-3      “Account” means the Disaster Relief Account created by NRS

94-4  353.2735.

94-5      Sec. 146.  NRS 353.1465 is hereby amended to read as

94-6  follows:

94-7      353.1465  1.  Upon approval of the State Board of Finance, a

94-8  state agency may enter into contracts with issuers of credit cards or

94-9  debit cards or operators of systems that provide for the electronic

94-10  transfer of money to provide for the acceptance of credit cards, debit

94-11  cards or electronic transfers of money by the agency:

94-12     (a) For the payment of money owed to the agency for taxes,

94-13  interest, penalties or any other obligation; or

94-14     (b) In payment for goods or services.

94-15     2.  Before a state agency may enter into a contract pursuant to

94-16  subsection 1, the agency must submit the proposed contract to the

94-17  State Treasurer for his review and transmittal to the State Board of

94-18  Finance.

94-19     3.  Except as otherwise provided in subsection 4, if the issuer or

94-20  operator charges the state agency a fee for each use of a credit card

94-21  or debit card or for each electronic transfer of money, the state

94-22  agency may require the cardholder or the person requesting the

94-23  electronic transfer of money to pay a fee[,] which must not exceed

94-24  the amount charged to the state agency by the issuer or operator.

94-25     4.  A state agency that is required to pay a fee charged by the

94-26  issuer or operator for the use of a credit card or debit card or for an

94-27  electronic transfer of money may, pursuant to NRS 353.148, file a

94-28  claim with the Director of the Department of Administration for

94-29  reimbursement of the fees paid to the issuer or operator during the

94-30  immediately preceding quarter.

94-31     5.  The Director of the Department of Administration shall

94-32  adopt regulations providing for the submission of payments to

94-33  state agencies pursuant to contracts authorized by this section.

94-34  The regulations must not conflict with a regulation adopted

94-35  pursuant to NRS 360A.020 or section 60 of this act.

94-36     6.  As used in this section:

94-37     (a) “Cardholder” means the person or organization named on the

94-38  face of a credit card or debit card to whom or for whose benefit the

94-39  credit card or debit card is issued by an issuer.

94-40     (b) “Credit card” means any instrument or device, whether

94-41  known as a credit card or credit plate[,] or by any other name,

94-42  issued with or without a fee by an issuer for the use of the

94-43  cardholder in obtaining money, property, goods, services or

94-44  anything else of value on credit.

95-1      (c) “Debit card” means any instrument or device, whether

95-2  known as a debit card or by any other name, issued with or without

95-3  a fee by an issuer for the use of the cardholder in depositing,

95-4  obtaining or transferring funds.

95-5      (d) “Electronic transfer of money” has the meaning ascribed to it

95-6  in NRS 463.01473.

95-7      (e) “Issuer” means a business organization, financial institution

95-8  or authorized agent of a business organization or financial institution

95-9  that issues a credit card or debit card.

95-10     Sec. 147.  NRS 353.210 is hereby amended to read as follows:

95-11      353.210  1.  Except as otherwise provided in subsection 6, on

95-12  or before September 1 of each even-numbered year, all departments,

95-13  institutions and other agencies of the Executive Department of the

95-14  State Government, and all agencies of the Executive Department of

95-15  the State Government receiving state money, fees or other money

95-16  under the authority of the State, including those operating on money

95-17  designated for specific purposes by the Nevada Constitution or

95-18  otherwise, shall prepare, on blanks furnished them by the Chief, and

95-19  submit to the Chief [estimates] :

95-20     (a) The number of positions within the department, institution

95-21  or agency that have been vacant for at least 12 months, the

95-22  number of months each such position has been vacant and the

95-23  reasons for each such vacancy; and

95-24     (b) Estimates of their expenditure requirements, together with

95-25  all anticipated income from fees and all other sources, for the next 2

95-26  fiscal years compared with the corresponding figures of the last

95-27  completed fiscal year and the estimated figures for the current fiscal

95-28  year.

95-29     2.  The Chief shall direct that one copy of the forms submitted

95-30  pursuant to subsection 1, accompanied by every supporting schedule

95-31  and any other related material, be delivered directly to the Fiscal

95-32  Analysis Division of the Legislative Counsel Bureau on or before

95-33  September 1 of each even-numbered year.

95-34     3.  The Budget Division of the Department of Administration

95-35  shall give advance notice to the Fiscal Analysis Division of the

95-36  Legislative Counsel Bureau of any conference between the Budget

95-37  Division of the Department of Administration and personnel of

95-38  other state agencies regarding budget estimates. A fiscal analyst of

95-39  the Legislative Counsel Bureau or his designated representative may

95-40  attend any such conference.

95-41     4.  The estimates of expenditure requirements submitted

95-42  pursuant to subsection 1 must be classified to set forth the data of

95-43  funds, organizational units, and the character and objects of

95-44  expenditures, and must include a mission statement and

95-45  measurement indicators for each program. The organizational units

96-1  may be subclassified by functions and activities, or in any other

96-2  manner at the discretion of the Chief.

96-3      5.  If any department, institution or other agency of the

96-4  Executive Department of the State Government, whether its money

96-5  is derived from state money or from other money collected under

96-6  the authority of the State, fails or neglects to submit estimates of its

96-7  expenditure requirements as provided in this section, the Chief may,

96-8  from any data at hand in his office or which he may examine or

96-9  obtain elsewhere, make and enter a proposed budget for the

96-10  department, institution or agency in accordance with the data.

96-11     6.  Agencies, bureaus, commissions and officers of the

96-12  Legislative Department, the Public Employees’ Retirement System

96-13  and the Judicial Department of the State Government shall submit to

96-14  the Chief for his information in preparing the proposed executive

96-15  budget the budgets which they propose to submit to the Legislature.

96-16     Sec. 148.  (Deleted by amendment.)

96-17     Sec. 149.  NRS 353.2705 is hereby amended to read as

96-18  follows:

96-19      353.2705  As used in NRS 353.2705 to 353.2771, inclusive,

96-20  and section 145 of this act, unless the context otherwise requires,

96-21  the words and terms defined in NRS 353.271 to 353.2731, inclusive,

96-22  and section 145 of this act have the meanings ascribed to them in

96-23  those sections.

96-24     Sec. 150.  NRS 353.2735 is hereby amended to read as

96-25  follows:

96-26      353.2735  1.  The Disaster Relief [Fund] Account is hereby

96-27  created as a special [revenue fund.] account in the Fund to

96-28  Stabilize the Operation of the State Government. The Interim

96-29  Finance Committee shall administer the [Fund.] Account.

96-30     2.  The Division may accept grants, gifts or donations for

96-31  deposit in the [Fund.] Account. Except as otherwise provided in

96-32  subsection 3, money received from:

96-33     (a) A direct legislative appropriation to the [Fund;] Account;

96-34     (b) A transfer of [one-half of the interest earned on money] not

96-35  more than 10 percent of the aggregate balance in the Fund to

96-36  Stabilize the Operation of the State Government made pursuant to

96-37  NRS 353.288; and

96-38     (c) A grant, gift or donation to the [Fund,] Account,

96-39  must be deposited in the [Fund.] Account. Except as otherwise

96-40  provided in NRS 414.135, the interest and income earned on the

96-41  money in the [Fund] Account must, after deducting any applicable

96-42  charges, be credited to the [Fund.] Account.

96-43     3.  If, at the end of each quarter of a fiscal year, the balance in

96-44  the [Fund] Account exceeds 0.75 percent of the total amount of all

96-45  appropriations from the State General Fund for the operation of all

97-1  departments, institutions and agencies of State Government and

97-2  authorized expenditures from the State General Fund for the

97-3  regulation of gaming for that fiscal year, the State Controller shall

97-4  not, until the balance in the [Fund] Account is 0.75 percent or less

97-5  of that amount, transfer any [interest earned on] money in the Fund

97-6  to Stabilize the Operation of the State Government from the State

97-7  General Fund to the [Fund] Account pursuant to the provisions of

97-8  NRS 353.288.

97-9      4.  Money in the [Fund] Account may be distributed through

97-10  grants and loans to state agencies and local governments as provided

97-11  in NRS 353.2705 to 353.2771, inclusive[.] , and section 145 of this

97-12  act. Except as otherwise provided in NRS 353.276, such grants will

97-13  be disbursed on the basis of reimbursement of costs authorized

97-14  pursuant to NRS 353.274 and 353.2745.

97-15     5.  If the Governor declares a disaster, the State Board of

97-16  Examiners shall estimate:

97-17     (a) The money in the [Fund] Account that is available for grants

97-18  and loans for the disaster pursuant to the provisions of NRS

97-19  353.2705 to 353.2771, inclusive [;] , and section 145 of this act;

97-20  and

97-21     (b) The anticipated amount of those grants and loans for the

97-22  disaster.

97-23  Except as otherwise provided in this subsection, if the anticipated

97-24  amount determined pursuant to paragraph (b) exceeds the available

97-25  money in the [Fund] Account for such grants and loans, all grants

97-26  and loans from the [Fund] Account for the disaster must be reduced

97-27  in the same proportion that the anticipated amount of the grants and

97-28  loans exceeds the money in the [Fund] Account that is available for

97-29  grants and loans for the disaster. If the reduction of a grant or loan

97-30  from the [Fund] Account would result in a reduction in the amount

97-31  of money that may be received by a state agency or local

97-32  government from the Federal Government, the reduction in the grant

97-33  or loan must not be made.

97-34     Sec. 151.  NRS 353.274 is hereby amended to read as follows:

97-35      353.274  Money in the [Fund] Account may be distributed as a

97-36  grant to a state agency because of a disaster for the payment of

97-37  expenses incurred by the state agency for:

97-38     1.  The repair or replacement of public roads, public streets,

97-39  bridges, water control facilities, public buildings, public utilities,

97-40  recreational facilities and parks owned by the State and damaged by

97-41  the disaster;

97-42     2.  Any emergency measures undertaken to save lives, protect

97-43  public health and safety or protect public property, including,

97-44  without limitation, an emergency measure undertaken in response to

98-1  a crisis involving violence on school property, at a school activity or

98-2  on a school bus, in the jurisdiction in which the disaster occurred;

98-3      3.  The removal of debris from publicly or privately owned land

98-4  and waterways undertaken because of the disaster; and

98-5      4.  The administration of a disaster assistance program.

98-6      Sec. 152.  NRS 353.2745 is hereby amended to read as

98-7  follows:

98-8      353.2745  Money in the [Fund] Account may be distributed as

98-9  a grant to a local government because of a disaster for:

98-10     1.  The payment of not more than 50 percent of the expenses

98-11  incurred by the local government for:

98-12     (a) The repair or replacement of public roads, public streets,

98-13  bridges, water control facilities, public buildings, public utilities,

98-14  recreational facilities and parks owned by the local government and

98-15  damaged by the disaster; and

98-16     (b) Any emergency measures undertaken to save lives, protect

98-17  public health and safety or protect public property, including,

98-18  without limitation, an emergency measure undertaken in response to

98-19  a crisis involving violence on school property, at a school activity or

98-20  on a school bus, in the jurisdiction in which the disaster occurred;

98-21  and

98-22     2.  The payment of not more than 50 percent of any grant match

98-23  the local government must provide to obtain a grant from a federal

98-24  disaster assistance agency for an eligible project to repair damage

98-25  caused by the disaster within the jurisdiction of the local

98-26  government.

98-27     Sec. 153.  NRS 353.2751 is hereby amended to read as

98-28  follows:

98-29      353.2751  Money in the [Fund] Account may be distributed as

98-30  a loan to a local government because of a disaster for:

98-31     1.  The payment of expenses incurred by the local government

98-32  for:

98-33     (a) The repair or replacement of public roads, public streets,

98-34  bridges, water control facilities, public buildings, public utilities,

98-35  recreational facilities and parks owned by the local government and

98-36  damaged by the disaster;

98-37     (b) Any overtime worked by an employee of the local

98-38  government because of the disaster or any other extraordinary

98-39  expenses incurred by the local government because of the disaster;

98-40  and

98-41     (c) Any projects to reduce or prevent the possibility of damage

98-42  to persons or property from similar disasters in the future; and

98-43     2.  The payment of not more than 50 percent of any grant match

98-44  the local government must provide to obtain a grant from a federal

98-45  disaster assistance agency for an eligible project to repair damage

99-1  caused by the disaster within the jurisdiction of the local

99-2  government. Before a loan may be distributed to a local government

99-3  pursuant to this subsection:

99-4      (a) The Interim Finance Committee must make a determination

99-5  that the local government is currently unable to meet its financial

99-6  obligations; and

99-7      (b) The local government must execute a loan agreement in

99-8  which the local government agrees to:

99-9          (1) Use the money only for the purpose of paying the grant

99-10  match; and

99-11         (2) Repay the entire amount of the loan, without any interest

99-12  or other charges, to the [Disaster Relief Fund] Account not later

99-13  than 10 years after the date on which the agreement is executed.

99-14     Sec. 154.  NRS 353.2753 is hereby amended to read as

99-15  follows:

99-16      353.2753  1.  A state agency or local government may request

99-17  the Division to conduct a preliminary assessment of the damages

99-18  related to an event for which the state agency or local government

99-19  seeks a grant or loan from the [Fund.] Account.

99-20     2.  Upon receipt of such a request, the Division shall investigate

99-21  the event or cause the event to be investigated to make a preliminary

99-22  assessment of the damages related to the event and shall make or

99-23  cause to be made a written report of the damages related to the

99-24  event.

99-25     3.  As soon as practicable after completion of the investigation

99-26  and preparation of the report of damages, the Division shall:

99-27     (a) Determine whether the event constitutes a disaster for which

99-28  the state agency or local government may seek a grant or loan from

99-29  the [Fund;] Account; and

99-30     (b) Submit the report prepared pursuant to this section and its

99-31  written determination regarding whether the event constitutes a

99-32  disaster to the state agency or local government.

99-33     4.  The Division shall prescribe by regulation the information

99-34  that must be included in a report of damages, including, without

99-35  limitation, a description of the damage caused by the event, an

99-36  estimate of the costs to repair such damage and a specification of

99-37  whether the purpose of the project is for repair or replacement,

99-38  emergency response or mitigation.

99-39     Sec. 155.  NRS 353.2754 is hereby amended to read as

99-40  follows:

99-41      353.2754  A local government may request a grant or loan from

99-42  the [Fund] Account if:

99-43     1.  Pursuant to NRS 414.090, the governing body of the local

99-44  government determines that an event which has occurred constitutes

99-45  a disaster; and

100-1     2.  After the Division conducts a preliminary assessment of the

100-2  damages pursuant to NRS 353.2753, the Division determines that an

100-3  event has occurred that constitutes a disaster.

100-4     Sec. 156.  NRS 353.2755 is hereby amended to read as

100-5  follows:

100-6      353.2755  1.  A state agency or local government may submit

100-7  a request to the State Board of Examiners for a grant or loan from

100-8  the [Fund] Account as provided in NRS 353.2705 to 353.2771,

100-9  inclusive, and section 145 of this act if:

100-10    (a) The agency or local government finds that, because of a

100-11  disaster, it is unable to pay for an expense or grant match specified

100-12  in NRS 353.274, 353.2745 or 353.2751 from money appropriated or

100-13  otherwise available to the agency or local government;

100-14    (b) The request has been approved by the chief administrative

100-15  officer of the state agency or the governing body of the local

100-16  government; and

100-17    (c) If the requester is an incorporated city, the city has requested

100-18  financial assistance from the county and was denied all or a portion

100-19  of the requested assistance.

100-20    2.  A request for a grant or loan submitted pursuant to

100-21  subsection 1 must be made within 60 days after the disaster and

100-22  must include:

100-23    (a) A statement setting forth the amount of money requested by

100-24  the state agency or local government;

100-25    (b) An assessment of the need of the state agency or local

100-26  government for the money requested;

100-27    (c) If the request is submitted by a local government that has

100-28  established a fund pursuant to NRS 354.6115 to mitigate the effects

100-29  of a natural disaster, a statement of the amount of money that is

100-30  available in that fund, if any, for the payment of expenses incurred

100-31  by the local government as a result of a disaster;

100-32    (d) A determination of the type, value and amount of resources

100-33  the state agency or local government may be required to provide as

100-34  a condition for the receipt of a grant or loan from the [Fund;]

100-35  Account;

100-36    (e) A written report of damages prepared by the Division and the

100-37  written determination made by the Division that the event

100-38  constitutes a disaster pursuant to NRS 353.2753; and

100-39    (f) If the requester is an incorporated city, all documents which

100-40  relate to a request for assistance submitted to the board of county

100-41  commissioners of the county in which the city is located.

100-42  Any additional documentation relating to the request that is

100-43  requested by the State Board of Examiners must be submitted within

100-44  6 months after the disaster unless the State Board of Examiners and

100-45  the Interim Finance Committee [grants] grant an extension.

101-1     3.  Upon the receipt of a complete request for a grant or loan

101-2  submitted pursuant to subsection 1, the State Board of Examiners:

101-3     (a) Shall consider the request; and

101-4     (b) May require any additional information that it determines is

101-5  necessary to make a recommendation.

101-6     4.  If the State Board of Examiners finds that a grant or loan is

101-7  appropriate, it shall include in its recommendation to the Interim

101-8  Finance Committee the proposed amount of the grant or loan. If the

101-9  State Board of Examiners recommends a grant, it shall include a

101-10  recommendation regarding whether or not the state agency or local

101-11  government requires an advance to avoid severe financial hardship.

101-12  If the State Board of Examiners recommends a loan for a local

101-13  government, it shall include the information required pursuant to

101-14  subsection 1 of NRS 353.2765. If the State Board of Examiners

101-15  finds that a grant or loan is not appropriate, it shall include in its

101-16  recommendation the reason for its determination.

101-17    5.  The provisions of this section do not prohibit a state agency

101-18  or local government from submitting more than one request for a

101-19  grant or loan from the [Fund.] Account.

101-20    6.  As used in this section, the term “natural disaster” has the

101-21  meaning ascribed to it in NRS 354.6115.

101-22    Sec. 157.  NRS 353.276 is hereby amended to read as follows:

101-23      353.276  1.  The State Board of Examiners shall submit a

101-24  recommendation for each request for a grant or loan made pursuant

101-25  to NRS 353.2755 to the Director of the Legislative Counsel Bureau.

101-26  Upon receipt of the recommendation, the Director shall notify the

101-27  Chairman of the Interim Finance Committee of that

101-28  recommendation. The Chairman shall call a meeting of the

101-29  Committee to consider the recommendation.

101-30    2.  The Interim Finance Committee may reject any

101-31  recommendation of the State Board of Examiners and independently

101-32  evaluate and act upon any request submitted pursuant to

101-33  NRS 353.2755.

101-34    3.  If the Interim Finance Committee finds that a grant or loan

101-35  from the [Fund] Account is appropriate and may be made in

101-36  accordance with the provisions of NRS 353.2705 to 353.2771,

101-37  inclusive, and section 145 of this act, it shall, by resolution:

101-38    (a) Establish the amount and purpose of the grant or loan.

101-39    (b) Except as otherwise provided in this paragraph, provide for

101-40  the transfer of that amount from the [Fund] Account to the

101-41  appropriate state agency or local government. If the request is for a

101-42  grant, the Interim Finance Committee shall authorize disbursement

101-43  of the grant from the [Fund] Account on the basis of reimbursement

101-44  for costs unless it determines that disbursement in that manner

101-45  would cause severe financial hardship to the state agency or local

102-1  government. If the Interim Finance Committee determines that

102-2  disbursement on the basis of reimbursement of costs would cause

102-3  severe financial hardship, the Interim Finance Committee may

102-4  authorize an advance of money to the state agency or local

102-5  government in an amount not to exceed 25 percent of the total

102-6  estimated cost of the projects for which the grant is requested.

102-7     4.  No grant or loan from the [Fund] Account may be made by

102-8  the Interim Finance Committee to increase the salaries of any

102-9  officers or employees of the State or a local government.

102-10    Sec. 158.  NRS 353.2765 is hereby amended to read as

102-11  follows:

102-12      353.2765  1.  In addition to any applicable requirements set

102-13  forth in NRS 353.2751, if the Interim Finance Committee approves

102-14  a loan to a local government pursuant to the provisions of NRS

102-15  353.2705 to 353.2771, inclusive, and section 145 of this act, the

102-16  approval must include a schedule for the repayment of the loan. The

102-17  schedule must specify:

102-18    (a) A period of not more than 10 years for the repayment of the

102-19  loan; and

102-20    (b) The rate of interest, if any, for the loan.

102-21    2.  Except as otherwise provided in subsection 3, if a local

102-22  government receives a loan from the [Fund] Account and, before the

102-23  loan is repaid, the local government receives money from the

102-24  Federal Government for a grant match or any of the expenses set

102-25  forth in subsection 1 of NRS 353.2751 for which the local

102-26  government received the loan, the local government shall deposit

102-27  with the State Treasurer for credit to the [Fund] Account an amount

102-28  of money equal to the money it received from the Federal

102-29  Government for the grant match or the expenses.

102-30    3.  Any money deposited with the State Treasurer for credit to

102-31  the [Fund] Account pursuant to subsection 2 must be used to pay the

102-32  unpaid balance of the loan specified in subsection 2. If any money

102-33  remains after that payment is made, the remaining money must be

102-34  paid to the local government to whom the loan was made.

102-35    Sec. 159.  NRS 353.2771 is hereby amended to read as

102-36  follows:

102-37      353.2771  1.  Except as otherwise provided in this section, no

102-38  grant or loan may be made from the [Fund] Account to a state

102-39  agency or local government unless, as a condition of making the

102-40  grant or loan, the state agency or local government agrees to provide

102-41  an amount of its resources equal to at least 25 percent of the grant or

102-42  loan. The State Board of Examiners shall determine the type, value

102-43  and amount of the resources, including money, labor, materials,

102-44  supplies and equipment, that is required to be provided by the state

102-45  agency or local government.

103-1     2.  If a state agency or local government submits a request for a

103-2  grant or loan pursuant to NRS 353.2755 and:

103-3     (a) It maintains a policy of insurance providing coverage for

103-4  damages, injuries or other losses incurred because of a disaster; or

103-5     (b) If the request is submitted by a local government, it has

103-6  established a district for the control of floods pursuant to NRS

103-7  543.170 to 543.830, inclusive,

103-8  the State Board of Examiners may recommend that the state agency

103-9  or local government provide a portion of its resources in an amount

103-10  that is less than the amount required pursuant to subsection 1.

103-11    3.  The State Board of Examiners may, if it determines that the

103-12  state agency or local government is unable to provide any portion of

103-13  its resources as its contribution for the receipt of a grant or loan,

103-14  recommend that the state agency or local government not be

103-15  required to provide any portion of its resources as a condition for the

103-16  receipt of the grant or loan.

103-17    Sec. 160.  NRS 353.288 is hereby amended to read as follows:

103-18      353.288  1.  The Fund to Stabilize the Operation of the State

103-19  Government is hereby created as a special revenue fund. Except as

103-20  otherwise provided in subsections 2 and 3, [each year after the close

103-21  of the fiscal year and before the issuance of the Controller’s annual

103-22  report the State Controller shall deposit to the credit of the Fund 40

103-23  percent of] if the unrestricted balance of the State General Fund, as

103-24  of the close of the fiscal year, [which remains after subtracting an

103-25  amount] is equal to [10] 5 percent or more of all appropriations

103-26  made from the State Government and for the funding of schools [.] ,

103-27  the Chief of the Budget Division of the Department of

103-28  Administration shall recommend to the State Board of Examiners

103-29  an amount of money that should be transferred from the State

103-30  General Fund to the Fund to Stabilize the Operation of the State

103-31  Government. The State Board of Examiners shall consider the

103-32  recommendation and shall, if it finds that such a transfer should

103-33  be made, recommend an amount to be transferred to the Interim

103-34  Finance Committee. If the Interim Finance Committee, after

103-35  independent determination, finds that such a transfer should and

103-36  may lawfully be made, the Committee shall by resolution establish

103-37  the amount and direct the State Controller to transfer that amount

103-38  from the State General Fund to the Fund to Stabilize the

103-39  Operation of the State Government. The State Controller shall

103-40  thereupon make the transfer.

103-41    2.  The balance in the Fund must not exceed [10] 15 percent of

103-42  the total of all appropriations from the State General Fund for the

103-43  operation of all departments, institutions and agencies of the State

103-44  Government and for the funding of schools and authorized

103-45  expenditures from the State General Fund for the regulation of

104-1  gaming for the fiscal year in which that revenue will be deposited in

104-2  the Fund.

104-3     3.  Except as otherwise provided in this subsection and NRS

104-4  353.2735, beginning with the fiscal year that begins on July 1,

104-5  [1999,] 2003, the State Controller shall, at the end of each quarter of

104-6  a fiscal year, transfer from the State General Fund to the Disaster

104-7  Relief [Fund] Account created pursuant to NRS 353.2735 an

104-8  amount equal to [one-half of the interest earned on money] not more

104-9  than 10 percent of the aggregate balance in the Fund to Stabilize

104-10  the Operation of the State Government during the previous quarter.

104-11  The State Controller shall not transfer more than $500,000 for any

104-12  quarter pursuant to this subsection.

104-13    4.  Money from the Fund to Stabilize the Operation of the State

104-14  Government may be appropriated only:

104-15    (a) If the total actual revenue of the State falls short by 5 percent

104-16  or more of the total anticipated revenue for the biennium in which

104-17  the appropriation is made; or

104-18    (b) If the Legislature and the Governor declare that a fiscal

104-19  emergency exists.

104-20    Secs. 161-165.  (Deleted by amendment.)

104-21    Sec. 165.2.  Chapter 387 of NRS is hereby amended by adding

104-22  thereto a new section to read as follows:

104-23    1.  On or before July 1 of each year, the Department, in

104-24  consultation with the Budget Division of the Department of

104-25  Administration and the Fiscal Analysis Division of the Legislative

104-26  Counsel Bureau, shall develop or revise, as applicable, a formula

104-27  for determining the minimum amount of money that each school

104-28  district is required to expend each fiscal year for textbooks,

104-29  instructional supplies and instructional hardware. The formula

104-30  must be used only to develop expenditure requirements and must

104-31  not be used to alter the distribution of money for basic support to

104-32  school districts.

104-33    2.  Upon approval of the formula pursuant to subsection 1, the

104-34  Department shall provide written notice to each school district

104-35  within the first 30 days of each fiscal year that sets forth the

104-36  required minimum combined amount of money that the school

104-37  district must expend for textbooks, instructional supplies and

104-38  instructional hardware for that fiscal year.

104-39    3.  On or before January 1 of each year, the Department shall

104-40  determine whether each school district has expended, during the

104-41  immediately preceding fiscal year, the required minimum amount

104-42  of money set forth in the notice provided pursuant to subsection 2.

104-43  In making this determination, the Department shall use the report

104-44  submitted by the school district pursuant to NRS 387.303.

105-1     4.  Except as otherwise provided in subsection 5, if the

105-2  Department determines that a school district has not expended the

105-3  required minimum amount of money set forth in the notice

105-4  provided pursuant to subsection 2, a reduction must be made from

105-5  the basic support allocation otherwise payable to that school

105-6  district in an amount that is equal to the difference between the

105-7  actual combined expenditure for textbooks, instructional supplies

105-8  and instructional hardware and the minimum required combined

105-9  expenditure set forth in the notice provided pursuant to subsection

105-10  2. A reduction in the amount of the basic support allocation

105-11  pursuant to this subsection:

105-12    (a) Does not reduce the amount that the school district is

105-13  required to expend on textbooks, instructional supplies and

105-14  instructional hardware in the current fiscal year; and

105-15    (b) Must not exceed the amount of basic support that was

105-16  provided to the school district for the fiscal year in which the

105-17  minimum expenditure amount was not satisfied.

105-18    5.  If the actual enrollment of pupils in a school district is less

105-19  than the enrollment included in the projections used in the school

105-20  district’s biennial budget submitted pursuant to NRS 387.303, the

105-21  required expenditure for textbooks, instructional supplies and

105-22  instructional hardware pursuant to this section must be reduced

105-23  proportionately.

105-24    Sec. 165.4.  NRS 387.205 is hereby amended to read as

105-25  follows:

105-26      387.205  1.  Subject to the limitations set forth in NRS

105-27  387.207 [,] and section 165.2 of this act,money on deposit in the

105-28  county school district fund or in a separate account, if the board of

105-29  trustees of a school district has elected to establish such an account

105-30  pursuant to the provisions of NRS 354.603, must be used for:

105-31    (a) Maintenance and operation of the public schools controlled

105-32  by the county school district.

105-33    (b) Payment of premiums for Nevada industrial insurance.

105-34    (c) Rent of schoolhouses.

105-35    (d) Construction, furnishing or rental of teacherages, when

105-36  approved by the Superintendent of Public Instruction.

105-37    (e) Transportation of pupils, including the purchase of new

105-38  buses.

105-39    (f) Programs of nutrition, if such expenditures do not curtail the

105-40  established school program or make it necessary to shorten the

105-41  school term, and each pupil furnished lunch whose parent or

105-42  guardian is financially able so to do pays at least the actual cost of

105-43  the lunch.

105-44    (g) Membership fees, dues and contributions to an

105-45  interscholastic activities association.

106-1     (h) Repayment of a loan made from the State Permanent School

106-2  Fund pursuant to NRS 387.526.

106-3     2.  Subject to the limitations set forth in NRS 387.207[,] and

106-4  section 165.2 of this act, money on deposit in the county school

106-5  district fund, or in a separate account, if the board of trustees of a

106-6  school district has elected to establish such an account pursuant to

106-7  the provisions of NRS 354.603, when available, may be used for:

106-8     (a) Purchase of sites for school facilities.

106-9     (b) Purchase of buildings for school use.

106-10    (c) Repair and construction of buildings for school use.

106-11    Sec. 165.6.  NRS 387.207 is hereby amended to read as

106-12  follows:

106-13      387.207 1.  Except as otherwise provided in this section, in

106-14  each school year a school district shall spend for [textbooks,] library

106-15  books and [supplies and materials relating to instruction, including,

106-16  without limitation,] software for computers[,] an amount of money,

106-17  expressed as an amount per pupil, that is at least equal to the

106-18  average of the total amount of money that was expended per year by

106-19  the school district for those items in the immediately preceding 3

106-20  years.

106-21    2.  Except as otherwise provided in this section, in each school

106-22  year a school district shall spend for the purchase of equipment

106-23  relating to instruction, including, without limitation, equipment for

106-24  telecommunications and for the purchase of equipment relating to

106-25  the transportation of pupils, an amount of money, expressed as an

106-26  amount per pupil, that is at least equal to the average of the total

106-27  amount of money that was expended per year by the school district

106-28  for those items in the immediately preceding 3 years.

106-29    3.  Except as otherwise provided in this section, in each school

106-30  year a school district shall spend for the maintenance and repair of

106-31  equipment, vehicles, and buildings and facilities an amount of

106-32  money, expressed as an amount per pupil, that is at least equal to the

106-33  average of the total amount of money that was expended per year by

106-34  the school district for those items in the immediately preceding 3

106-35  years, excluding any amount of money derived from the proceeds of

106-36  bonds.

106-37    4.  A school district may satisfy the expenditures required by

106-38  subsections 1, 2 and 3 if the school district spends an aggregate

106-39  amount of money for all the items identified in those subsections

106-40  that is at least equal to the average of the total amount of money

106-41  expended by the school district per year for all those items in the

106-42  immediately preceding 3 years.

106-43    5.  A school district is not required to satisfy the expenditures

106-44  required by this section for a school year in which:

107-1     (a) The total number of pupils who are enrolled in public

107-2  schools within the school district has declined from the immediately

107-3  preceding school year; or

107-4     (b) The total revenue available in the general fund of the school

107-5  district has declined from the immediately preceding school year.

107-6     Sec. 166. NRS 388.750 is hereby amended to read as follows:

107-7      388.750  1.  An educational foundation:

107-8     (a) Shall comply with the provisions of chapter 241 of NRS;

107-9     (b) Except as otherwise provided in subsection 2, shall make its

107-10  records public and open to inspection pursuant to NRS 239.010; and

107-11    (c) Is exempt from the tax on transfer of real property pursuant

107-12  to subsection [14] 11 of NRS 375.090.

107-13    2.  An educational foundation is not required to disclose the

107-14  names of the contributors to the foundation or the amount of their

107-15  contributions. The educational foundation shall, upon request, allow

107-16  a contributor to examine, during regular business hours, any record,

107-17  document or other information of the foundation relating to that

107-18  contributor.

107-19    3.  As used in this section, “educational foundation” means a

107-20  nonprofit corporation, association or institution or a charitable

107-21  organization that is:

107-22    (a) Organized and operated exclusively for the purpose of

107-23  supporting one or more kindergartens, elementary schools, junior

107-24  high or middle schools or high schools, or any combination thereof;

107-25    (b) Formed pursuant to the laws of this state; and

107-26    (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

107-27    Sec. 166.2.  NRS 391.165 is hereby amended to read as

107-28  follows:

107-29      391.165  1.  Except as otherwise provided in subsection 3 [of

107-30  this section] and except as otherwise required as a result of NRS

107-31  286.537, the board of trustees of a school district shall pay the cost

107-32  for a licensed teacher to purchase one-fifth of a year of service

107-33  pursuant to subsection 2 of NRS 286.300 if:

107-34    (a) The teacher is a member of the Public Employees’

107-35  Retirement System and has at least 5 years of service;

107-36    (b) The teacher has been employed as a licensed teacher in this

107-37  state for at least 5 consecutive school years, regardless of whether

107-38  the employment was with one or more school districts in this state;

107-39    (c) Each evaluation of the teacher conducted pursuant to NRS

107-40  391.3125 is at least satisfactory for the years of employment

107-41  required by paragraph (b); and

107-42    (d) In addition to the years of employment required by

107-43  paragraph (b), the teacher has been employed as a licensed teacher

107-44  for [1 school year] 2 school yearsat a school within the school

108-1  district [which, for that school year, carries] during his employment

108-2  at the school:

108-3         (1) Which carried the designation of demonstrating need for

108-4  improvement [pursuant to NRS 385.367.] ; or

108-5         (2) At which at least 65 percent of the pupils who are

108-6  enrolled in the school are children who are at risk.

108-7  The provisions of this paragraph do not require consecutive years

108-8  of employment or employment at the same school within the

108-9  school district.

108-10    2.  Except as otherwise provided in subsection 3, the board of

108-11  trustees of a school district shall pay the cost for a licensed teacher

108-12  to purchase one-fifth of a year of service for each year that a teacher

108-13  [is employed as a teacher at a school within the school district that is

108-14  described in paragraph (d)] satisfies the requirements of

108-15  subsection 1.

108-16    3.  In no event may the years of service purchased by a licensed

108-17  teacher as a result of subsection 2 of NRS 286.300 exceed 5 years.

108-18    4.  The board of trustees of a school district shall not:

108-19    (a) Assign or reassign a licensed teacher to circumvent the

108-20  requirements of this section.

108-21    (b) Include[,] as part of a teacher’s salary[,] the costs of paying

108-22  the teacher to purchase service pursuant to this section.

108-23    5.  As used in this section[, “service”] :

108-24    (a) A child is “at risk” if he is eligible for free or reduced-price

108-25  lunches pursuant to 42 U.S.C. §§ 1751 et seq.

108-26    (b) “Service” has the meaning ascribed to it in NRS 286.078.

108-27    Sec. 166.4.  NRS 391.165 is hereby amended to read as

108-28  follows:

108-29      391.165  1.  Except as otherwise provided in subsection 3 and

108-30  except as otherwise required as a result of NRS 286.537, the board

108-31  of trustees of a school district shall pay the cost for a licensed

108-32  teacher or licensed school psychologistto purchase one-fifth of a

108-33  year of service pursuant to subsection 2 of NRS 286.300 if:

108-34    (a) The teacher or school psychologist is a member of the Public

108-35  Employees’ Retirement System and has at least 5 years of service;

108-36    (b) The teacher or school psychologisthas been employed as a

108-37  licensed teacher or licensed school psychologist in this state for at

108-38  least 5 consecutive school years, regardless of whether the

108-39  employment was with one or more school districts in this state;

108-40    (c) Each evaluation of the teacher or school psychologist

108-41  conducted pursuant to NRS 391.3125 is at least satisfactory for the

108-42  years of employment required by paragraph (b); and

108-43    (d) In addition to the years of employment required by

108-44  paragraph (b) [, the] :

109-1         (1) The teacher has been employed as a licensed teacher for

109-2  2 school years at a school within the school district during his

109-3  employment at the school:

109-4         [(1)] (I) Which carriedthe designation of demonstrating

109-5  need for improvement; or

109-6         [(2)] (II) At which at least 65 percent of the pupils who are

109-7  enrolled in the school are children who are at risk[.] ;

109-8         (2) The teacher holds an endorsement in the field of

109-9  mathematics, science, special education or English as a second

109-10  language and has been employed for at least 1 school year to teach

109-11  in the subject area for which he holds an endorsement; or

109-12        (3) The school psychologist has been employed as a

109-13  licensed school psychologist for at least 1 school year.

109-14  The provisions of this paragraph do not require consecutive years of

109-15  employment or employment at the same school within the school

109-16  district.

109-17    2.  Except as otherwise provided in subsection 3, the board of

109-18  trustees of a school district shall pay the cost for a licensed teacher

109-19  or school psychologistto purchase one-fifth of a year of service for

109-20  each year that a teacher or school psychologist satisfies the

109-21  requirements of subsection 1. If, in 1 school year, a teacher

109-22  satisfies the criteria set forth in both subparagraphs (1) and (2) of

109-23  paragraph (d) of subsection 1, the school district in which the

109-24  teacher is employed is not required to pay for more than one-fifth

109-25  of a year of service pursuant to subsection 2 of NRS 286.300 for

109-26  that school year.

109-27    3.  In no event may the years of service purchased by a licensed

109-28  teacher or school psychologist as a result of subsection 2 of NRS

109-29  286.300 exceed 5 years.

109-30    4.  The board of trustees of a school district shall not:

109-31    (a) Assign or reassign a licensed teacher or school psychologist

109-32  to circumvent the requirements of this section.

109-33    (b) Include[,] as part of a teacher’s or school psychologist’s

109-34  salary[,] the costs of paying the teacher or school psychologistto

109-35  purchase service pursuant to this section.

109-36    5.  As used in this section:

109-37    (a) A child is “at risk” if he is eligible for free or reduced-price

109-38  lunches pursuant to 42 U.S.C. §§ 1751 et seq.

109-39    (b) “Service” has the meaning ascribed to it in NRS 286.078.

109-40    Sec. 167.  NRS 396.405 is hereby amended to read as follows:

109-41      396.405  1.  A university foundation:

109-42    (a) Shall comply with the provisions of chapter 241 of NRS;

109-43    (b) Except as otherwise provided in subsection 2, shall make its

109-44  records public and open to inspection pursuant to NRS 239.010;

110-1     (c) Is exempt from the tax on transfers of real property pursuant

110-2  to subsection [14] 12 of NRS 379.090; and

110-3     (d) May allow a president or an administrator of the university

110-4  or community college which it supports to serve as a member of its

110-5  governing body.

110-6     2.  A university foundation is not required to disclose the name

110-7  of any contributor or potential contributor to the university

110-8  foundation, the amount of his contribution or any information which

110-9  may reveal or lead to the discovery of his identity. The university

110-10  foundation shall, upon request, allow a contributor to examine,

110-11  during regular business hours, any record, document or other

110-12  information of the foundation relating to that contributor.

110-13    3.  As used in this section, “university foundation” means a

110-14  nonprofit corporation, association or institution or a charitable

110-15  organization that is:

110-16    (a) Organized and operated exclusively for the purpose of

110-17  supporting a university or a community college;

110-18    (b) Formed pursuant to the laws of this state; and

110-19    (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

110-20    Sec. 168.  NRS 414.135 is hereby amended to read as follows:

110-21      414.135  1.  There is hereby created the Emergency Assistance

110-22  [Account] Subaccount within the Disaster Relief [Fund] Account

110-23  created pursuant to NRS 353.2735. Beginning with the fiscal year

110-24  that begins on July 1, 1999, the State Controller shall, at the end of

110-25  each fiscal year, transfer the interest earned during the previous

110-26  fiscal year on the money in the Disaster Relief [Fund] Account to

110-27  the [Account] Subaccount in an amount not to exceed $500,000.

110-28    2.  The Division of Emergency Management of the Department

110-29  of Public Safety shall administer the [Account.] Subaccount. The

110-30  Division may adopt regulations authorized by this section before, on

110-31  or after July 1, 1999.

110-32    3.  All expenditures from the [Account] Subaccount must be

110-33  approved in advance by the Division. Except as otherwise provided

110-34  in subsection 4, all money in the [Account] Subaccount must be

110-35  expended solely to:

110-36    (a) Provide supplemental emergency assistance to this state or to

110-37  local governments in this state that are severely and adversely

110-38  affected by a natural, technological or man-made emergency or

110-39  disaster for which available resources of this state or the local

110-40  government are inadequate to provide a satisfactory remedy; and

110-41    (b) Pay any actual expenses incurred by the Division for

110-42  administration during a natural, technological or man-made

110-43  emergency or disaster.

110-44    4.  Beginning with the fiscal year that begins on July 1, 1999, if

110-45  any balance remains in the [Account] Subaccount at the end of a

111-1  fiscal year and the balance has not otherwise been committed for

111-2  expenditure, the Division may, with the approval of the Interim

111-3  Finance Committee, allocate all or any portion of the remaining

111-4  balance, not to exceed $250,000, to this state or to a local

111-5  government to:

111-6     (a) Purchase equipment or supplies required for emergency

111-7  management;

111-8     (b) Provide training to personnel related to emergency

111-9  management; and

111-10    (c) Carry out the provisions of NRS 392.600 to 392.656,

111-11  inclusive.

111-12    5.  Beginning with the fiscal year that begins on July 1, 1999,

111-13  the Division shall, at the end of each quarter of a fiscal year, submit

111-14  to the Interim Finance Committee a report of the expenditures made

111-15  from the [Account] Subaccount for the previous quarter.

111-16    6.  The Division shall adopt such regulations as are necessary to

111-17  administer the [Account.] Subaccount.

111-18    7.  The Division may adopt regulations to provide for

111-19  reimbursement of expenditures made from the [Account.]

111-20  Subaccount. If the Division requires such reimbursement, the

111-21  Attorney General shall take such action as is necessary to recover

111-22  the amount of any unpaid reimbursement plus interest at a rate

111-23  determined pursuant to NRS 17.130, computed from the date on

111-24  which the money was removed from the [Fund,] Account, upon

111-25  request by the Division.

111-26    Sec. 169.  NRS 459.3824 is hereby amended to read as

111-27  follows:

111-28      459.3824  1.  The owner of a regulated facility shall pay to the

111-29  Division an annual fee based on the fiscal year. The annual fee for

111-30  each facility is the sum of a base fee set by the State Environmental

111-31  Commission and any additional fee imposed by the Commission

111-32  pursuant to subsection 2. The annual fee must be prorated and may

111-33  not be refunded.

111-34    2.  The State Environmental Commission may impose an

111-35  additional fee upon the owner of a regulated facility in an amount

111-36  determined by the Commission to be necessary to enable the

111-37  Division to carry out its duties pursuant to NRS 459.380 to

111-38  459.3874, inclusive. The additional fee must be based on a

111-39  graduated schedule adopted by the Commission which takes into

111-40  consideration the quantity of hazardous substances located at each

111-41  facility.

111-42    3.  After the payment of the initial annual fee, the Division shall

111-43  send the owner of a regulated facility a bill in July for the annual fee

111-44  for the fiscal year then beginning which is based on the applicable

111-45  reports for the preceding year.

112-1     4.  The owner of a regulated facility shall submit, with any

112-2  payment required by this section, the business license number

112-3  assigned by the Department of Taxation [, for the imposition and

112-4  collection of taxes pursuant to chapter 364A of NRS, to the business

112-5  for which the payment is made.] upon compliance by the owner

112-6  with section 66 of this act.

112-7     5.  All fees collected pursuant to this section and penalties

112-8  collected pursuant to NRS 459.3833, 459.3834 and 459.3874, and

112-9  any interest earned thereon, must be deposited with the State

112-10  Treasurer for credit to the Fund for Precaution Against Chemical

112-11  Accidents, which is hereby created as a special revenue fund.

112-12    Sec. 170.  NRS 463.0136 is hereby amended to read as

112-13  follows:

112-14      463.0136  “Associated equipment” means:

112-15    1.  Any equipment or mechanical, electromechanical or

112-16  electronic contrivance, component or machine used remotely or

112-17  directly in connection with gaming, any game, race book or sports

112-18  pool that would not otherwise be classified as a gaming device,

112-19  including dice, playing cards, links which connect to progressive

112-20  slot machines, equipment which affects the proper reporting of gross

112-21  revenue, computerized systems of betting at a race book or sports

112-22  pool, computerized systems for monitoring slot machines and

112-23  devices for weighing or counting money; or

112-24    2.  A computerized system for recordation of sales for use in an

112-25  area subject to the [casino entertainment] tax imposed pursuant to

112-26  [NRS 463.401.] section 36 of this act.

112-27    Sec. 171.  NRS 463.270 is hereby amended to read as follows:

112-28      463.270  1.  Subject to the power of the Board to deny, revoke,

112-29  suspend, condition or limit licenses, any state license in force may

112-30  be renewed by the Board for the next succeeding license period

112-31  upon proper application for renewal and payment of state license

112-32  fees and taxes as required by law and the regulations of the Board.

112-33    2.  All state gaming licenses are subject to renewal on the [1st]

112-34  first day of each January and all quarterly state gaming licenses on

112-35  the [1st] first day of each calendar quarter thereafter.

112-36    3.  Application for renewal must be filed with the Board , and

112-37  all state license fees and taxes required by law, including , without

112-38  limitation , NRS 463.370, 463.373 to 463.3855, inclusive,

112-39  [463.401,] 463.660, 464.015 and 464.040, and section 36 of this

112-40  act, must be paid to the Board on or before the dates respectively

112-41  provided by law for each fee or tax.

112-42    4.  Application for renewal of licenses for slot machines only

112-43  must be made by the operators of the locations where such machines

112-44  are situated.

113-1     5.  Any person failing to pay any state license fees or taxes due

113-2  at the times respectively provided shall pay in addition to such

113-3  license fees or taxes a penalty of not less than $50 or 25 percent of

113-4  the amount due, whichever is the greater, but not more than $1,000

113-5  if the fees or taxes are less than 10 days late and in no case in excess

113-6  of $5,000. The penalty must be collected as are other charges,

113-7  license fees and penalties under this chapter.

113-8     6.  Any person who operates, carries on or exposes for play any

113-9  gambling game, gaming device or slot machine or who

113-10  manufactures, sells or distributes any gaming device, equipment,

113-11  material or machine used in gaming[,] after his license becomes

113-12  subject to renewal, and thereafter fails to apply for renewal as

113-13  provided in this section, is guilty of a misdemeanor and, in addition

113-14  to the penalties provided by law, is liable to the State of Nevada for

113-15  all license fees, taxes and penalties which would have been due

113-16  upon application for renewal.

113-17    7.  If any licensee or other person fails to renew his license as

113-18  provided in this section , the Board may order the immediate closure

113-19  of all his gaming activity until the license is renewed by the

113-20  payment of the necessary fees, taxes, interest and any penalties.

113-21  Except for a license for which fees are based on the gross revenue of

113-22  the licensee, failure to renew a license within 30 days after the date

113-23  required by this chapter shall be deemed a surrender of the license.

113-24    8.  The voluntary surrender of a license by a licensee does not

113-25  become effective until accepted in the manner provided in the

113-26  regulations of the Board. The surrender of a license does not relieve

113-27  the former licensee of any penalties, fines, fees, taxes or interest

113-28  due.

113-29    Sec. 172.  NRS 463.370 is hereby amended to read as follows:

113-30      463.370  1.  Except as otherwise provided in NRS 463.373,

113-31  the Commission shall charge and collect from each licensee a

113-32  license fee based upon all the gross revenue of the licensee as

113-33  follows:

113-34    (a) Three and one-half percent of all the gross revenue of the

113-35  licensee which does not exceed $50,000 per calendar month;

113-36    (b) Four and one-half percent of all the gross revenue of the

113-37  licensee which exceeds $50,000 per calendar month and does not

113-38  exceed $134,000 per calendar month; and

113-39    (c) Six and [one-quarter] three-quarters percent of all the gross

113-40  revenue of the licensee which exceeds $134,000 per calendar month.

113-41    2.  Unless the licensee has been operating for less than a full

113-42  calendar month, the Commission shall charge and collect the fee

113-43  prescribed in subsection 1, based upon the gross revenue for the

113-44  preceding calendar month, on or before the 24th day of the

113-45  following month. Except for the fee based on the first full month of

114-1  operation, the fee is an estimated payment of the license fee for the

114-2  third month following the month whose gross revenue is used as its

114-3  basis.

114-4     3.  When a licensee has been operating for less than a full

114-5  calendar month, the Commission shall charge and collect the fee

114-6  prescribed in subsection 1, based on the gross revenue received

114-7  during that month, on or before the 24th day of the following

114-8  calendar month of operation. After the first full calendar month of

114-9  operation, the Commission shall charge and collect the fee based on

114-10  the gross revenue received during that month, on or before the 24th

114-11  day of the following calendar month. The payment of the fee due for

114-12  the first full calendar month of operation must be accompanied by

114-13  the payment of a fee equal to three times the fee for the first full

114-14  calendar month. This additional amount is an estimated payment of

114-15  the license fees for the next 3 calendar months. Thereafter, each

114-16  license fee must be paid in the manner described in subsection 2.

114-17  Any deposit held by the Commission on July 1, 1969, must be

114-18  treated as an advance estimated payment.

114-19    4.  All revenue received from any game or gaming device

114-20  which is operated on the premises of a licensee, regardless of

114-21  whether any portion of the revenue is shared with any other person,

114-22  must be attributed to the licensee for the purposes of this section and

114-23  counted as part of the gross revenue of the licensee. Any other

114-24  person, including, without limitation, an operator of an inter-casino

114-25  linked system, who is authorized to receive a share of the revenue

114-26  from any game, gaming device or inter-casino linked system that is

114-27  operated on the premises of a licensee is liable to the licensee for

114-28  that person’s proportionate share of the license fees paid by the

114-29  licensee pursuant to this section and shall remit or credit the full

114-30  proportionate share to the licensee on or before the 24th day of each

114-31  calendar month. The proportionate share of an operator of an inter-

114-32  casino linked system must be based on all compensation and other

114-33  consideration received by the operator of the inter-casino linked

114-34  system, including, without limitation, amounts that accrue to the

114-35  meter of the primary progressive jackpot of the inter-casino linked

114-36  system and amounts that fund the reserves of such a jackpot, subject

114-37  to all appropriate adjustments for deductions, credits, offsets and

114-38  exclusions that the licensee is entitled to take or receive pursuant to

114-39  the provisions of this chapter. A licensee is not liable to any other

114-40  person authorized to receive a share of the licensee’s revenue from

114-41  any game, gaming device or inter-casino linked system that is

114-42  operated on the premises of the licensee for that person’s

114-43  proportionate share of the license fees to be remitted or credited to

114-44  the licensee by that person pursuant to this section.

115-1     5.  An operator of an inter-casino linked system shall not enter

115-2  into any agreement or arrangement with a licensee that provides for

115-3  the operator of the inter-casino linked system to be liable to the

115-4  licensee for less than its full proportionate share of the license fees

115-5  paid by the licensee pursuant to this section, whether accomplished

115-6  through a rebate, refund, charge-back or otherwise.

115-7     6.  Any person required to pay a fee pursuant to this section

115-8  shall file with the Commission, on or before the 24th day of each

115-9  calendar month, a report showing the amount of all gross revenue

115-10  received during the preceding calendar month. Each report must be

115-11  accompanied by:

115-12    (a) The fee due based on the revenue of the month covered by

115-13  the report; and

115-14    (b) An adjustment for the difference between the estimated fee

115-15  previously paid for the month covered by the report, if any, and the

115-16  fee due for the actual gross revenue earned in that month. If

115-17  the adjustment is less than zero, a credit must be applied to the

115-18  estimated fee due with that report.

115-19    7.  If the amount of license fees required to be reported and paid

115-20  pursuant to this section is later determined to be greater or less than

115-21  the amount actually reported and paid, the Commission shall:

115-22    (a) Charge and collect the additional license fees determined to

115-23  be due, with interest thereon until paid; or

115-24    (b) Refund any overpayment to the person entitled thereto

115-25  pursuant to this chapter, with interest thereon.

115-26  Interest pursuant to paragraph (a) must be computed at the rate

115-27  prescribed in NRS 17.130 from the first day of the first month

115-28  following the due date of the additional license fees until paid.

115-29  Interest pursuant to paragraph (b) must be computed at one-half the

115-30  rate prescribed in NRS 17.130 from the first day of the first month

115-31  following the date of overpayment until paid.

115-32    8.  Failure to pay the fees provided for in this section shall be

115-33  deemed a surrender of the license at the expiration of the period for

115-34  which the estimated payment of fees has been made, as established

115-35  in subsection 2.

115-36    9.  Except as otherwise provided in NRS 463.386, the amount

115-37  of the fee prescribed in subsection 1 must not be prorated.

115-38    10.  Except as otherwise provided in NRS 463.386, if a licensee

115-39  ceases operation, the Commission shall:

115-40    (a) Charge and collect the additional license fees determined to

115-41  be due with interest computed pursuant to paragraph (a) of

115-42  subsection 7; or

115-43    (b) Refund any overpayment to the licensee with interest

115-44  computed pursuant to paragraph (b) of subsection 7,

116-1  based upon the gross revenue of the licensee during the last 3

116-2  months immediately preceding the cessation of operation, or

116-3  portions of those last 3 months.

116-4     11.  If in any month[,] the amount of gross revenue is less than

116-5  zero, the licensee may offset the loss against gross revenue in

116-6  succeeding months until the loss has been fully offset.

116-7     12.  If in any month[,] the amount of the license fee due is less

116-8  than zero, the licensee is entitled to receive a credit against any

116-9  license fees due in succeeding months until the credit has been fully

116-10  offset.

116-11    Sec. 173.  NRS 463.373 is hereby amended to read as follows:

116-12      463.373  1.  Before issuing a state gaming license to an

116-13  applicant for a restricted operation, the Commission shall charge

116-14  and collect from him for each slot machine for each quarter year:

116-15    (a) A license fee of [$61] $81 for each slot machine if he will

116-16  have at least one but not more than five slot machines.

116-17    (b) A license fee of [$305 plus $106] $405 plus $141 for each

116-18  slot machine in excess of five if he will have at least six but not

116-19  more than 15 slot machines.

116-20    2.  The Commission shall charge and collect the fee prescribed

116-21  in subsection 1:

116-22    (a) On or before the last day of the last month in a calendar

116-23  quarter, for the ensuing calendar quarter, from a licensee whose

116-24  operation is continuing.

116-25    (b) In advance from a licensee who begins operation or puts

116-26  additional slot machines into play during a calendar quarter.

116-27    3.  Except as otherwise provided in NRS 463.386, no proration

116-28  of the fee prescribed in subsection 1 may be allowed for any reason.

116-29    4.  The operator of the location where slot machines are situated

116-30  shall pay the fee prescribed in subsection 1 upon the total number of

116-31  slot machines situated in that location, whether or not the machines

116-32  are owned by one or more licensee-owners.

116-33    Sec. 174.  NRS 463.401 is hereby amended to read as follows:

116-34      463.401  1.  In addition to any other license fees and taxes

116-35  imposed by this chapter, a casino entertainment tax equivalent to 10

116-36  percent of all amounts paid for admission, food, refreshments and

116-37  merchandise is hereby levied, except as otherwise provided in

116-38  subsection 2, upon each licensed gaming establishment in this state

116-39  where [music and dancing privileges or any other] live

116-40  entertainment is provided to the patrons [in a cabaret, nightclub,

116-41  cocktail lounge or casino showroom in connection with the serving

116-42  or selling of food or refreshments or the selling of any

116-43  merchandise.] of the licensed gaming establishment. Amounts paid

116-44  for gratuities directly or indirectly remitted to employees of the

116-45  licensee or for service charges, including those imposed in

117-1  connection with use of credit cards or debit cards, that are collected

117-2  and retained by persons other than the licensee are not taxable

117-3  pursuant to this section.

117-4     2.  A licensed gaming establishment is not subject to tax

117-5  pursuant to this section if:

117-6     (a) The establishment is licensed for less than 51 slot machines,

117-7  less than six games, or any combination of slot machines and games

117-8  within those respective limits [;

117-9     (b) The entertainment is presented in a facility that would not

117-10  have been subject to taxation pursuant to 26 U.S.C. § 4231(6) as that

117-11  provision existed in 1965;

117-12    (c) The entertainment is presented in a facility that would have

117-13  been subject to taxation pursuant to 26 U.S.C. § 4231(1), (2), (3),

117-14  (4) or (5) as those provisions existed in 1965; or

117-15    (d) In other cases, if:

117-16        (1) No distilled spirits, wine or beer is served or permitted to

117-17  be consumed;

117-18        (2) Only light refreshments are served;

117-19        (3) Where space is provided for dancing, no charge is made

117-20  for dancing; and

117-21        (4) Where music is provided or permitted, the music is

117-22  provided without any charge to the owner, lessee or operator of the

117-23  establishment or to any concessionaire.] ; or

117-24    (b) The facility in which the live entertainment is provided has

117-25  a maximum seating capacity that is at least 7,500.

117-26    3. The tax imposed by this section does not apply to

117-27  [merchandise] :

117-28    (a) Live entertainment that this state is prohibited from taxing

117-29  under the Constitution, laws or treaties of the United States or the

117-30  Nevada Constitution.

117-31    (b) Merchandise sold outside the facility in which the live

117-32  entertainment is presented, unless the purchase of the merchandise

117-33  entitles the purchaser to admission to the entertainment.

117-34    (c) Any live entertainment that is provided by or entirely for

117-35  the benefit of a nonprofit organization that is recognized as

117-36  exempt from taxation pursuant to 26 U.S.C. § 501(c).

117-37    (d) Live entertainment that is provided at a trade show.

117-38    (e) Music performed by musicians who move constantly

117-39  through the audience if no other form of live entertainment is

117-40  afforded to the patrons.

117-41    (f) Any boxing contest or exhibition governed by the provisions

117-42  of chapter 467 of NRS.

117-43    (g) Live entertainment that is provided or occurs at private

117-44  meetings or dinners attended by members of a particular

118-1  organization or by a casual assemblage and the purpose of the

118-2  event is not primarily for entertainment.

118-3     (h) Live entertainment presented in a common area of a

118-4  shopping mall.

118-5     4.  The tax imposed by this section must be paid by the licensee

118-6  of the establishment.

118-7     5.  As used in this section, “live entertainment” means any

118-8  activity provided for pleasure, enjoyment, recreation, relaxation,

118-9  diversion or other similar purpose by a person or persons who are

118-10  physically present when providing that activity to a patron or

118-11  group of patrons who are physically present.

118-12    Sec. 175.  NRS 463.4055 is hereby amended to read as

118-13  follows:

118-14      463.4055  Any ticket for admission to [a cabaret, nightclub,

118-15  cocktail lounge or casino showroom] an activity subject to the tax

118-16  imposed by NRS 463.401 must state whether the casino

118-17  entertainment tax is included in the price of the ticket. If the ticket

118-18  does not include such a statement, the licensed gaming

118-19  establishment shall pay the casino entertainment tax on the face

118-20  amount of the ticket.

118-21    Sec. 176.  NRS 463.408 is hereby amended to read as follows:

118-22      463.408  1.  As used in this section, “holidays or special

118-23  events” refers to periods during which the influx of tourist activity

118-24  in this state or any area thereof may require additional or alternative

118-25  industry accommodation as determined by the Board.

118-26    2.  Any licensee holding a valid license under this chapter may

118-27  apply to the Board, on application forms prescribed by the Board,

118-28  for a holiday or special event permit to:

118-29    (a) Increase the licensee’s game operations during holidays or

118-30  special events; or

118-31    (b) Provide persons who are attending a special event with

118-32  gaming in an area of the licensee’s establishment to which access by

118-33  the general public may be restricted.

118-34    3.  The application must be filed with the Board at least 15 days

118-35  before the date of the holiday or special event.

118-36    4.  If the Board approves the application, it shall issue to the

118-37  licensee a permit to operate presently existing games or any

118-38  additional games in designated areas of the licensee’s establishment.

118-39  The number of additional games must not exceed 50 percent of the

118-40  number of games operated by the licensee at the time the application

118-41  is filed. The permit must state the period for which it is issued and

118-42  the number, if any, of additional games allowed. For purposes of

118-43  computation, any fractional game must be counted as one full game.

118-44  The licensee shall present any such permit on the demand of any

118-45  inspecting agent of the Board or Board.

119-1     5.  Before issuing any permit, the Board shall charge and collect

119-2  from the licensee a fee of $14 per game per day for each day the

119-3  permit is effective. The fees are in lieu of the fees required under

119-4  NRS 463.380, 463.383 and 463.390.

119-5     6.  The additional games allowed under a permit must not be

119-6  counted in computing the [casino entertainment tax under NRS

119-7  463.401.] tax imposed by section 36 of this act.

119-8     7.  If any such additional games are not removed at the time the

119-9  permit expires, the licensee is immediately subject to the fees

119-10  provided for in this chapter.

119-11    Sec. 177.  NRS 463.770 is hereby amended to read as follows:

119-12      463.770  1.  All gross revenue from operating interactive

119-13  gaming received by an establishment licensed to operate interactive

119-14  gaming, regardless of whether any portion of the revenue is shared

119-15  with another person, must be attributed to the licensee and counted

119-16  as part of the gross revenue of the licensee for the purpose of

119-17  computing the license fee required by NRS 463.370.

119-18    2.  A manufacturer of interactive gaming systems who is

119-19  authorized by an agreement to receive a share of the revenue from

119-20  an interactive gaming system from an establishment licensed to

119-21  operate interactive gaming is liable to the establishment for a

119-22  portion of the license fee paid pursuant to subsection 1. The portion

119-23  for which the manufacturer of interactive gaming systems is liable is

119-24  [6.25] 6.75 percent of the amount of revenue to which the

119-25  manufacturer of interactive gaming systems is entitled pursuant to

119-26  the agreement.

119-27    3.  For the purposes of subsection 2, the amount of revenue to

119-28  which the manufacturer of interactive gaming systems is entitled

119-29  pursuant to an agreement to share the revenue from an interactive

119-30  gaming system:

119-31    (a) Includes all revenue of the manufacturer of interactive

119-32  gaming systems that is his share of the revenue from the interactive

119-33  gaming system pursuant to the agreement; and

119-34    (b) Does not include revenue that is the fixed purchase price for

119-35  the sale of a component of the interactive gaming system.

119-36    Sec. 178.  (Deleted by amendment.)

119-37    Sec. 179.  NRS 612.265 is hereby amended to read as follows:

119-38      612.265  1.  Except as otherwise provided in this section,

119-39  information obtained from any employing unit or person pursuant to

119-40  the administration of this chapter and any determination as to the

119-41  benefit rights of any person is confidential and may not be disclosed

119-42  or be open to public inspection in any manner which would reveal

119-43  the person’s or employing unit’s identity.

119-44    2.  Any claimant or his legal representative is entitled to

119-45  information from the records of the Division, to the extent necessary

120-1  for the proper presentation of his claim in any proceeding pursuant

120-2  to this chapter. A claimant or an employing unit is not entitled to

120-3  information from the records of the Division for any other purpose.

120-4     3.  Subject to such restrictions as the Administrator may by

120-5  regulation prescribe, the information obtained by the Division may

120-6  be made available to:

120-7     (a) Any agency of this or any other state or any federal agency

120-8  charged with the administration or enforcement of laws relating to

120-9  unemployment compensation, public assistance, workers’

120-10  compensation or labor and industrial relations, or the maintenance

120-11  of a system of public employment offices;

120-12    (b) Any state or local agency for the enforcement of child

120-13  support;

120-14    (c) The Internal Revenue Service of the Department of the

120-15  Treasury;

120-16    (d) The Department of Taxation; and

120-17    (e) The State Contractors’ Board in the performance of its duties

120-18  to enforce the provisions of chapter 624 of NRS.

120-19  Information obtained in connection with the administration of the

120-20  Employment Service may be made available to persons or agencies

120-21  for purposes appropriate to the operation of a public employment

120-22  service or a public assistance program.

120-23    4.  Upon written request made by a public officer of a local

120-24  government, the Administrator shall furnish from the records of the

120-25  Division the name, address and place of employment of any person

120-26  listed in the records of employment of the Division. The request

120-27  must set forth the social security number of the person about whom

120-28  the request is made and contain a statement signed by proper

120-29  authority of the local government certifying that the request is made

120-30  to allow the proper authority to enforce a law to recover a debt or

120-31  obligation owed to the local government. The information obtained

120-32  by the local government is confidential and may not be used or

120-33  disclosed for any purpose other than the collection of a debt or

120-34  obligation owed to that local government. The Administrator may

120-35  charge a reasonable fee for the cost of providing the requested

120-36  information.

120-37    5.  The Administrator may publish or otherwise provide

120-38  information on the names of employers, their addresses, their type

120-39  or class of business or industry, and the approximate number of

120-40  employees employed by each such employer, if the information

120-41  released will assist unemployed persons to obtain employment or

120-42  will be generally useful in developing and diversifying the economic

120-43  interests of this state. Upon request by a state agency which is able

120-44  to demonstrate that its intended use of the information will benefit

120-45  the residents of this state, the Administrator may, in addition to the

121-1  information listed in this subsection, disclose the number of

121-2  employees employed by each employer and the total wages paid by

121-3  each employer. The Administrator may charge a fee to cover the

121-4  actual costs of any administrative expenses relating to the disclosure

121-5  of this information to a state agency. The Administrator may require

121-6  the state agency to certify in writing that the agency will take all

121-7  actions necessary to maintain the confidentiality of the information

121-8  and prevent its unauthorized disclosure.

121-9     6.  Upon request therefor the Administrator shall furnish to any

121-10  agency of the United States charged with the administration of

121-11  public works or assistance through public employment, and may

121-12  furnish to any state agency similarly charged, the name, address,

121-13  ordinary occupation and employment status of each recipient of

121-14  benefits and the recipient’s rights to further benefits pursuant to this

121-15  chapter.

121-16    7.  To further a current criminal investigation, the chief

121-17  executive officer of any law enforcement agency of this state may

121-18  submit a written request to the Administrator that he furnish, from

121-19  the records of the Division, the name, address and place of

121-20  employment of any person listed in the records of employment of

121-21  the Division. The request must set forth the social security number

121-22  of the person about whom the request is made and contain a

121-23  statement signed by the chief executive officer certifying that the

121-24  request is made to further a criminal investigation currently being

121-25  conducted by the agency. Upon receipt of such a request, the

121-26  Administrator shall furnish the information requested. He may

121-27  charge a fee to cover the actual costs of any related administrative

121-28  expenses.

121-29    8.  In addition to the provisions of subsection 5, the

121-30  Administrator shall provide lists containing the names and addresses

121-31  of employers, [the number of employees employed by each

121-32  employer] and information regarding the [total] wages paid by each

121-33  employer to the Department of Taxation, upon request, for use in

121-34  verifying returns for the [business tax.] tax imposed pursuant to

121-35  sections 2 to 24, inclusive, of this act. The Administrator may

121-36  charge a fee to cover the actual costs of any related administrative

121-37  expenses.

121-38    9.  A private carrier that provides industrial insurance in this

121-39  state shall submit to the Administrator a list containing the name of

121-40  each person who received benefits pursuant to chapters 616A to

121-41  616D, inclusive, or 617 of NRS during the preceding month and

121-42  request that he compare the information so provided with the

121-43  records of the Division regarding persons claiming benefits pursuant

121-44  to chapter 612 of NRS for the same period. The information

121-45  submitted by the private carrier must be in a form determined by the

122-1  Administrator and must contain the social security number of each

122-2  such person. Upon receipt of the request, the Administrator shall

122-3  make such a comparison and, if it appears from the information

122-4  submitted that a person is simultaneously claiming benefits under

122-5  chapter 612 of NRS and under chapters 616A to 616D, inclusive, or

122-6  617 of NRS, the Administrator shall notify the Attorney General or

122-7  any other appropriate law enforcement agency. The Administrator

122-8  shall charge a fee to cover the actual costs of any related

122-9  administrative expenses.

122-10    10.  The Administrator may request the Comptroller of the

122-11  Currency of the United States to cause an examination of the

122-12  correctness of any return or report of any national banking

122-13  association rendered pursuant to the provisions of this chapter, and

122-14  may in connection with the request transmit any such report or

122-15  return to the Comptroller of the Currency of the United States as

122-16  provided in Section 3305(c) of the Internal Revenue Code of 1954.

122-17    11.  If any employee or member of the Board of Review, the

122-18  Administrator or any employee of the Administrator, in violation of

122-19  the provisions of this section, discloses information obtained from

122-20  any employing unit or person in the administration of this chapter,

122-21  or if any person who has obtained a list of applicants for work, or of

122-22  claimants or recipients of benefits pursuant to this chapter uses or

122-23  permits the use of the list for any political purpose, he is guilty of a

122-24  gross misdemeanor.

122-25    12.  All letters, reports or communications of any kind, oral or

122-26  written, from the employer or employee to each other or to the

122-27  Division or any of its agents, representatives or employees are

122-28  privileged and must not be the subject matter or basis for any

122-29  lawsuit if the letter, report or communication is written, sent,

122-30  delivered or prepared pursuant to the requirements of this chapter.

122-31    Sec. 180.  (Deleted by amendment.)

122-32    Sec. 181.  NRS 616B.012 is hereby amended to read as

122-33  follows:

122-34      616B.012  1.  Except as otherwise provided in this section and

122-35  in NRS 616B.015, 616B.021 and 616C.205, information obtained

122-36  from any insurer, employer or employee is confidential and may not

122-37  be disclosed or be open to public inspection in any manner which

122-38  would reveal the person’s identity.

122-39    2.  Any claimant or his legal representative is entitled to

122-40  information from the records of the insurer, to the extent necessary

122-41  for the proper presentation of a claim in any proceeding under

122-42  chapters 616A to 616D, inclusive, or chapter 617 of NRS.

122-43    3.  The Division and Administrator are entitled to information

122-44  from the records of the insurer which is necessary for the

122-45  performance of their duties. The Administrator may, by regulation,

123-1  prescribe the manner in which otherwise confidential information

123-2  may be made available to:

123-3     (a) Any agency of this or any other state charged with the

123-4  administration or enforcement of laws relating to industrial

123-5  insurance, unemployment compensation, public assistance or labor

123-6  law and industrial relations;

123-7     (b) Any state or local agency for the enforcement of child

123-8  support;

123-9     (c) The Internal Revenue Service of the Department of the

123-10  Treasury;

123-11    (d) The Department of Taxation; and

123-12    (e) The State Contractors’ Board in the performance of its duties

123-13  to enforce the provisions of chapter 624 of NRS.

123-14  Information obtained in connection with the administration of a

123-15  program of industrial insurance may be made available to persons or

123-16  agencies for purposes appropriate to the operation of a program of

123-17  industrial insurance.

123-18    4.  Upon written request made by a public officer of a local

123-19  government, an insurer shall furnish from its records the name,

123-20  address and place of employment of any person listed in its records.

123-21  The request must set forth the social security number of the person

123-22  about whom the request is made and contain a statement signed by

123-23  proper authority of the local government certifying that the request

123-24  is made to allow the proper authority to enforce a law to recover a

123-25  debt or obligation owed to the local government. The information

123-26  obtained by the local government is confidential and may not be

123-27  used or disclosed for any purpose other than the collection of a debt

123-28  or obligation owed to that local government. The insurer may charge

123-29  a reasonable fee for the cost of providing the requested information.

123-30    5.  To further a current criminal investigation, the chief

123-31  executive officer of any law enforcement agency of this state may

123-32  submit to the administrator a written request for the name, address

123-33  and place of employment of any person listed in the records of an

123-34  insurer. The request must set forth the social security number of the

123-35  person about whom the request is made and contain a statement

123-36  signed by the chief executive officer certifying that the request is

123-37  made to further a criminal investigation currently being conducted

123-38  by the agency. Upon receipt of a request, the Administrator shall

123-39  instruct the insurer to furnish the information requested. Upon

123-40  receipt of such an instruction, the insurer shall furnish the

123-41  information requested. The insurer may charge a reasonable fee to

123-42  cover any related administrative expenses.

123-43    6.  Upon request by the Department of Taxation, the

123-44  Administrator shall provide:

123-45    (a) Lists containing the names and addresses of employers; and

124-1     (b) Other information concerning employers collected and

124-2  maintained by the Administrator or the Division to carry out the

124-3  purposes of chapters 616A to 616D, inclusive, or chapter 617 of

124-4  NRS,

124-5  to the Department for its use in verifying returns for the [business

124-6  tax.] tax imposed pursuant to sections 2 to 24, inclusive, of this act.

124-7  The Administrator may charge a reasonable fee to cover any related

124-8  administrative expenses.

124-9     7.  Any person who, in violation of this section, discloses

124-10  information obtained from files of claimants or policyholders or

124-11  obtains a list of claimants or policyholders under chapters 616A to

124-12  616D, inclusive, or chapter 617 of NRS and uses or permits the use

124-13  of the list for any political purposes, is guilty of a gross

124-14  misdemeanor.

124-15    8.  All letters, reports or communications of any kind, oral or

124-16  written, from the insurer, or any of its agents, representatives or

124-17  employees are privileged and must not be the subject matter or basis

124-18  for any lawsuit if the letter, report or communication is written, sent,

124-19  delivered or prepared pursuant to the requirements of chapters 616A

124-20  to 616D, inclusive, or chapter 617 of NRS.

124-21    Sec. 182. NRS 616B.679 is hereby amended to read as

124-22  follows:

124-23      616B.679  1.  Each application must include:

124-24    (a) The applicant’s name and title of his position with the

124-25  employee leasing company.

124-26    (b) The applicant’s age, place of birth and social security

124-27  number.

124-28    (c) The applicant’s address.

124-29    (d) The business address of the employee leasing company.

124-30    (e) The business address of the resident agent of the employee

124-31  leasing company, if the applicant is not the resident agent.

124-32    (f) If the applicant is a:

124-33        (1) Partnership, the name of the partnership and the name,

124-34  address, age, social security number and title of each partner.

124-35        (2) Corporation, the name of the corporation and the name,

124-36  address, age, social security number and title of each officer of the

124-37  corporation.

124-38    (g) Proof of:

124-39        (1) [The payment of any taxes required by chapter 364A of

124-40  NRS.] Compliance with the provisions of section 66 of this act.

124-41        (2) The payment of any premiums for industrial insurance

124-42  required by chapters 616A to 617, inclusive, of NRS.

124-43        (3) The payment of contributions or payments in lieu of

124-44  contributions required by chapter 612 of NRS.

125-1         (4) Insurance coverage for any benefit plan from an insurer

125-2  authorized pursuant to title 57 of NRS that is offered by the

125-3  employee leasing company to its employees.

125-4     (h) Any other information the Administrator requires.

125-5     2.  Each application must be notarized and signed under penalty

125-6  of perjury:

125-7     (a) If the applicant is a sole proprietorship, by the sole

125-8  proprietor.

125-9     (b) If the applicant is a partnership, by each partner.

125-10    (c) If the applicant is a corporation, by each officer of the

125-11  corporation.

125-12    3.  An applicant shall submit to the Administrator any change in

125-13  the information required by this section within 30 days after the

125-14  change occurs. The Administrator may revoke the certificate of

125-15  registration of an employee leasing company which fails to comply

125-16  with the provisions of NRS 616B.670 to 616B.697, inclusive.

125-17    4.  If an insurer cancels an employee leasing company’s policy,

125-18  the insurer shall immediately notify the Administrator in writing.

125-19  The notice must comply with the provisions of NRS 687B.310 to

125-20  687B.355, inclusive, and must be served personally on or sent by

125-21  first-class mail or electronic transmission to the Administrator.

125-22    Sec. 183. NRS 616B.691 is hereby amended to read as

125-23  follows:

125-24      616B.691  1.  For the purposes of chapters [364A,] 612 and

125-25  616A to 617, inclusive, of NRS, and sections 2 to 24, inclusive, of

125-26  this act, an employee leasing company which complies with the

125-27  provisions of NRS 616B.670 to 616B.697, inclusive, shall be

125-28  deemed to be the employer of the employees it leases to a client

125-29  company.

125-30    2.  An employee leasing company shall be deemed to be the

125-31  employer of its leased employees for the purposes of sponsoring and

125-32  maintaining any benefit plans.

125-33    3.  An employee leasing company shall not offer its employees

125-34  any self-funded insurance program. An employee leasing company

125-35  shall not act as a self-insured employer or be a member of an

125-36  association of self-insured public or private employers pursuant to

125-37  chapters 616A to 616D, inclusive, or chapter 617 of NRS or

125-38  pursuant to title 57 of NRS.

125-39    4.  If an employee leasing company fails to:

125-40    (a) Pay any contributions, premiums, forfeits or interest due; or

125-41    (b) Submit any reports or other information required,

125-42  pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of

125-43  NRS, the client company is jointly and severally liable for the

125-44  contributions, premiums, forfeits or interest attributable to the wages

125-45  of the employees leased to it by the employee leasing company.

126-1     Secs. 184-185.  (Deleted by amendment.)

126-2     Sec. 185.30.  NRS 645B.060 is hereby amended to read as

126-3  follows:

126-4      645B.060  1.  Subject to the administrative control of the

126-5  Director of the Department of Business and Industry, the

126-6  Commissioner shall exercise general supervision and control over

126-7  mortgage brokers doing business in this state.

126-8     2.  In addition to the other duties imposed upon him by law, the

126-9  Commissioner shall:

126-10    (a) Adopt any regulations that are necessary to carry out the

126-11  provisions of this chapter, except as to loan brokerage fees.

126-12    (b) Conduct such investigations as may be necessary to

126-13  determine whether any person has violated any provision of this

126-14  chapter, a regulation adopted pursuant to this chapter or an order of

126-15  the Commissioner.

126-16    (c) Conduct an annual examination of each mortgage broker

126-17  doing business in this state. The annual examination must include,

126-18  without limitation, a formal exit review with the mortgage broker.

126-19  The Commissioner shall adopt regulations prescribing:

126-20        (1) Standards for determining the rating of each mortgage

126-21  broker based upon the results of the annual examination; and

126-22        (2) Procedures for resolving any objections made by the

126-23  mortgage broker to the results of the annual examination. The

126-24  results of the annual examination may not be opened to public

126-25  inspection pursuant to NRS 645B.090 until any objections made by

126-26  the mortgage broker have been decided by the Commissioner.

126-27    (d) Conduct such other examinations, periodic or special audits,

126-28  investigations and hearings as may be necessary and proper for the

126-29  efficient administration of the laws of this state regarding mortgage

126-30  brokers and mortgage agents. The Commissioner shall adopt

126-31  regulations specifying the general guidelines that will be followed

126-32  when a periodic or special audit of a mortgage broker is conducted

126-33  pursuant to this chapter.

126-34    (e) Classify as confidential certain records and information

126-35  obtained by the Division when those matters are obtained from a

126-36  governmental agency upon the express condition that they remain

126-37  confidential. This paragraph does not limit examination by [the] :

126-38        (1) The Legislative Auditor[.] ; or

126-39        (2) The Department of Taxation if necessary to carry out

126-40  the provisions of sections 24.12 to 24.74, inclusive, of this act.

126-41    (f) Conduct such examinations and investigations as are

126-42  necessary to ensure that mortgage brokers meet the requirements of

126-43  this chapter for obtaining a license, both at the time of the

126-44  application for a license and thereafter on a continuing basis.

127-1     3.  For each special audit, investigation or examination, a

127-2  mortgage broker shall pay a fee based on the rate established

127-3  pursuant to NRS 658.101.

127-4     Sec. 185.32.  NRS 645B.670 is hereby amended to read as

127-5  follows:

127-6      645B.670  Except as otherwise provided in NRS 645B.690:

127-7     1.  For each violation committed by an applicant, whether or

127-8  not he is issued a license, the Commissioner may impose upon the

127-9  applicant an administrative fine of not more than $10,000, if the

127-10  applicant:

127-11    (a) Has knowingly made or caused to be made to the

127-12  Commissioner any false representation of material fact;

127-13    (b) Has suppressed or withheld from the Commissioner any

127-14  information which the applicant possesses and which, if submitted

127-15  by him, would have rendered the applicant ineligible to be licensed

127-16  pursuant to the provisions of this chapter; or

127-17    (c) Has violated any provision of this chapter, a regulation

127-18  adopted pursuant to this chapter or an order of the Commissioner in

127-19  completing and filing his application for a license or during the

127-20  course of the investigation of his application for a license.

127-21    2.  For each violation committed by a licensee, the

127-22  Commissioner may impose upon the licensee an administrative fine

127-23  of not more than $10,000, may suspend, revoke or place conditions

127-24  upon his license, or may do both, if the licensee, whether or not

127-25  acting as such:

127-26    (a) Is insolvent;

127-27    (b) Is grossly negligent or incompetent in performing any act for

127-28  which he is required to be licensed pursuant to the provisions of this

127-29  chapter;

127-30    (c) Does not conduct his business in accordance with law or has

127-31  violated any provision of this chapter, a regulation adopted pursuant

127-32  to this chapter or an order of the Commissioner;

127-33    (d) Is in such financial condition that he cannot continue in

127-34  business with safety to his customers;

127-35    (e) Has made a material misrepresentation in connection with

127-36  any transaction governed by this chapter;

127-37    (f) Has suppressed or withheld from a client any material facts,

127-38  data or other information relating to any transaction governed by the

127-39  provisions of this chapter which the licensee knew or, by the

127-40  exercise of reasonable diligence, should have known;

127-41    (g) Has knowingly made or caused to be made to the

127-42  Commissioner any false representation of material fact or has

127-43  suppressed or withheld from the Commissioner any information

127-44  which the licensee possesses and which, if submitted by him, would

128-1  have rendered the licensee ineligible to be licensed pursuant to the

128-2  provisions of this chapter;

128-3     (h) Has failed to account to persons interested for all money

128-4  received for a trust account;

128-5     (i) Has refused to permit an examination by the Commissioner

128-6  of his books and affairs or has refused or failed, within a reasonable

128-7  time, to furnish any information or make any report that may be

128-8  required by the Commissioner pursuant to the provisions of this

128-9  chapter or a regulation adopted pursuant to this chapter;

128-10    (j) Has been convicted of, or entered a plea of nolo contendere

128-11  to, a felony or any crime involving fraud, misrepresentation or

128-12  moral turpitude;

128-13    (k) Has refused or failed to pay, within a reasonable time, any

128-14  fees, assessments, costs or expenses that the licensee is required to

128-15  pay pursuant to this chapter or a regulation adopted pursuant to this

128-16  chapter;

128-17    (l) Has failed to satisfy a claim made by a client which has been

128-18  reduced to judgment;

128-19    (m) Has failed to account for or to remit any money of a client

128-20  within a reasonable time after a request for an accounting or

128-21  remittal;

128-22    (n) Has commingled the money or other property of a client

128-23  with his own or has converted the money or property of others to his

128-24  own use;

128-25    (o) Has engaged in any other conduct constituting a deceitful,

128-26  fraudulent or dishonest business practice;

128-27    (p) Has repeatedly violated the policies and procedures of the

128-28  mortgage broker;

128-29    (q) Has failed to exercise reasonable supervision over the

128-30  activities of a mortgage agent as required by NRS 645B.460;

128-31    (r) Has instructed a mortgage agent to commit an act that would

128-32  be cause for the revocation of the license of the mortgage broker,

128-33  whether or not the mortgage agent commits the act;

128-34    (s) Has employed a person as a mortgage agent or authorized a

128-35  person to be associated with the licensee as a mortgage agent at a

128-36  time when the licensee knew or, in light of all the surrounding facts

128-37  and circumstances, reasonably should have known that the person:

128-38        (1) Had been convicted of, or entered a plea of nolo

128-39  contendere to, a felony or any crime involving fraud,

128-40  misrepresentation or moral turpitude; or

128-41        (2) Had a financial services license or registration suspended

128-42  or revoked within the immediately preceding 10 years; [or]

128-43    (t) Has failed to pay the franchise tax imposed pursuant to the

128-44  provisions of sections 24.12 to 24.74, inclusive, of this act; or

129-1     (u) Has not conducted verifiable business as a mortgage broker

129-2  for 12 consecutive months, except in the case of a new applicant.

129-3  The Commissioner shall determine whether a mortgage broker is

129-4  conducting business by examining the monthly reports of activity

129-5  submitted by the licensee or by conducting an examination of the

129-6  licensee.

129-7     Sec. 185.34.  NRS 645E.300 is hereby amended to read as

129-8  follows:

129-9      645E.300  1.  Subject to the administrative control of the

129-10  Director of the Department of Business and Industry, the

129-11  Commissioner shall exercise general supervision and control over

129-12  mortgage companies doing business in this state.

129-13    2.  In addition to the other duties imposed upon him by law, the

129-14  Commissioner shall:

129-15    (a) Adopt any regulations that are necessary to carry out the

129-16  provisions of this chapter, except as to loan fees.

129-17    (b) Conduct such investigations as may be necessary to

129-18  determine whether any person has violated any provision of this

129-19  chapter, a regulation adopted pursuant to this chapter or an order of

129-20  the Commissioner.

129-21    (c) Conduct an annual examination of each mortgage company

129-22  doing business in this state.

129-23    (d) Conduct such other examinations, periodic or special audits,

129-24  investigations and hearings as may be necessary and proper for the

129-25  efficient administration of the laws of this state regarding mortgage

129-26  companies.

129-27    (e) Classify as confidential certain records and information

129-28  obtained by the Division when those matters are obtained from a

129-29  governmental agency upon the express condition that they remain

129-30  confidential. This paragraph does not limit examination by [the] :

129-31        (1) The Legislative Auditor[.] ; or

129-32        (2) The Department of Taxation if necessary to carry out

129-33  the provisions of sections 24.12 to 24.74, inclusive, of this act.

129-34    (f) Conduct such examinations and investigations as are

129-35  necessary to ensure that mortgage companies meet the requirements

129-36  of this chapter for obtaining a license, both at the time of the

129-37  application for a license and thereafter on a continuing basis.

129-38    3.  For each special audit, investigation or examination, a

129-39  mortgage company shall pay a fee based on the rate established

129-40  pursuant to NRS 658.101.

129-41    Sec. 185.36.  NRS 645E.670 is hereby amended to read as

129-42  follows:

129-43      645E.670  1.  For each violation committed by an applicant,

129-44  whether or not he is issued a license, the Commissioner may impose

130-1  upon the applicant an administrative fine of not more than $10,000,

130-2  if the applicant:

130-3     (a) Has knowingly made or caused to be made to the

130-4  Commissioner any false representation of material fact;

130-5     (b) Has suppressed or withheld from the Commissioner any

130-6  information which the applicant possesses and which, if submitted

130-7  by him, would have rendered the applicant ineligible to be licensed

130-8  pursuant to the provisions of this chapter; or

130-9     (c) Has violated any provision of this chapter, a regulation

130-10  adopted pursuant to this chapter or an order of the Commissioner in

130-11  completing and filing his application for a license or during the

130-12  course of the investigation of his application for a license.

130-13    2.  For each violation committed by a licensee, the

130-14  Commissioner may impose upon the licensee an administrative fine

130-15  of not more than $10,000, may suspend, revoke or place conditions

130-16  upon his license, or may do both, if the licensee, whether or not

130-17  acting as such:

130-18    (a) Is insolvent;

130-19    (b) Is grossly negligent or incompetent in performing any act for

130-20  which he is required to be licensed pursuant to the provisions of this

130-21  chapter;

130-22    (c) Does not conduct his business in accordance with law or has

130-23  violated any provision of this chapter, a regulation adopted pursuant

130-24  to this chapter or an order of the Commissioner;

130-25    (d) Is in such financial condition that he cannot continue in

130-26  business with safety to his customers;

130-27    (e) Has made a material misrepresentation in connection with

130-28  any transaction governed by this chapter;

130-29    (f) Has suppressed or withheld from a client any material facts,

130-30  data or other information relating to any transaction governed by the

130-31  provisions of this chapter which the licensee knew or, by the

130-32  exercise of reasonable diligence, should have known;

130-33    (g) Has knowingly made or caused to be made to the

130-34  Commissioner any false representation of material fact or has

130-35  suppressed or withheld from the Commissioner any information

130-36  which the licensee possesses and which, if submitted by him, would

130-37  have rendered the licensee ineligible to be licensed pursuant to the

130-38  provisions of this chapter;

130-39    (h) Has failed to account to persons interested for all money

130-40  received for a trust account;

130-41    (i) Has refused to permit an examination by the Commissioner

130-42  of his books and affairs or has refused or failed, within a reasonable

130-43  time, to furnish any information or make any report that may be

130-44  required by the Commissioner pursuant to the provisions of this

130-45  chapter or a regulation adopted pursuant to this chapter;

131-1     (j) Has been convicted of, or entered a plea of nolo contendere

131-2  to, a felony or any crime involving fraud, misrepresentation or

131-3  moral turpitude;

131-4     (k) Has refused or failed to pay, within a reasonable time, any

131-5  fees, assessments, costs or expenses that the licensee is required to

131-6  pay pursuant to this chapter or a regulation adopted pursuant to this

131-7  chapter;

131-8     (l) Has failed to pay the franchise tax imposed pursuant to the

131-9  provisions of sections 24.12 to 24.74, inclusive, of this act;

131-10    (m)  Has failed to satisfy a claim made by a client which has

131-11  been reduced to judgment;

131-12    [(m)] (n) Has failed to account for or to remit any money of a

131-13  client within a reasonable time after a request for an accounting or

131-14  remittal;

131-15    [(n)] (o) Has commingled the money or other property of a

131-16  client with his own or has converted the money or property of others

131-17  to his own use; or

131-18    [(o)] (p) Has engaged in any other conduct constituting a

131-19  deceitful, fraudulent or dishonest business practice.

131-20    Sec. 185.38.  NRS 649.395 is hereby amended to read as

131-21  follows:

131-22      649.395  1.  The Commissioner may impose an administrative

131-23  fine, not to exceed $500 for each violation, or suspend or revoke the

131-24  license of a collection agency, or both impose a fine and suspend or

131-25  revoke the license, by an order made in writing and filed in his

131-26  office and served on the licensee by registered or certified mail at

131-27  the address shown in the records of the Commissioner, if:

131-28    (a) The licensee is adjudged liable in any court of law for breach

131-29  of any bond given under the provisions of this chapter; [or]

131-30    (b) After notice and hearing, the licensee is found guilty of:

131-31        (1) Fraud or misrepresentation;

131-32        (2) An act or omission inconsistent with the faithful

131-33  discharge of his duties and obligations; or

131-34        (3) A violation of any provision of this chapter[.] ; or

131-35    (c) The Commissioner determines that the licensee has failed

131-36  to pay the franchise tax imposed pursuant to the provisions of

131-37  sections 24.12 to 24.74, inclusive, of this act.

131-38    2.  The Commissioner may suspend or revoke the license of a

131-39  collection agency without notice and hearing if:

131-40    (a) The suspension or revocation is necessary for the immediate

131-41  protection of the public; and

131-42    (b) The licensee is afforded a hearing to contest the suspension

131-43  or revocation within 20 days after the written order of suspension or

131-44  revocation is served upon the licensee.

132-1     3.  Upon revocation of his license, all rights of the licensee

132-2  under this chapter terminate, and no application may be received

132-3  from any person whose license has once been revoked.

132-4     Sec. 185.40.  NRS 658.151 is hereby amended to read as

132-5  follows:

132-6      658.151  1.  The Commissioner may forthwith take possession

132-7  of the business and property of any depository institution to which

132-8  this title or title 56 of NRS applies when it appears that the

132-9  depository institution:

132-10    (a) Has violated its charter or any laws applicable thereto.

132-11    (b) Is conducting its business in an unauthorized or unsafe

132-12  manner.

132-13    (c) Is in an unsafe or unsound condition to transact its business.

132-14    (d) Has an impairment of its stockholders’ or members’ equity.

132-15    (e) Has refused to pay its depositors in accordance with the

132-16  terms on which such deposits were received, or has refused to pay

132-17  its holders of certificates of indebtedness or investment in

132-18  accordance with the terms upon which those certificates of

132-19  indebtedness or investment were sold.

132-20    (f) Has become otherwise insolvent.

132-21    (g) Has neglected or refused to comply with the terms of a

132-22  lawful order of the Commissioner.

132-23    (h) Has refused, upon proper demand, to submit its records,

132-24  affairs and concerns for inspection and examination of an appointed

132-25  or authorized examiner of the Commissioner.

132-26    (i) Has made a voluntary assignment of its assets to trustees.

132-27    (j) Has failed to pay the franchise tax imposed pursuant to the

132-28  provisions of sections 24.12 to 24.74, inclusive, of this act.

132-29    2.  The Commissioner also may forthwith take possession of the

132-30  business and property of any depository institution to which this title

132-31  or title 56 of NRS applies when it appears that the officers of the

132-32  depository institution have refused to be examined upon oath

132-33  regarding its affairs.

132-34    Sec. 185.42.  NRS 665.133 is hereby amended to read as

132-35  follows:

132-36      665.133  1.  The records and information described in NRS

132-37  665.130 may be disclosed to:

132-38    (a) An agency of the Federal Government or of another state

132-39  which regulates the financial institution which is the subject of the

132-40  records or information;

132-41    (b) The Director of the Department of Business and Industry for

132-42  his confidential use;

132-43    (c) The State Board of Finance for its confidential use, if the

132-44  report or other information is necessary for the State Board of

132-45  Finance to perform its duties under this title;

133-1     (d) The Department of Taxation for its use in carrying out the

133-2  provisions of sections 24.12 to 24.74, inclusive, of this act;

133-3     (e) An entity which insures or guarantees deposits;

133-4     [(e)] (f) A public officer authorized to investigate criminal

133-5  charges in connection with the affairs of the depository institution;

133-6     [(f)] (g) A person preparing a proposal for merging with or

133-7  acquiring an institution or holding company, but only after notice of

133-8  the disclosure has been given to the institution or holding company;

133-9     [(g)] (h) Any person to whom the subject of the report has

133-10  authorized the disclosure;

133-11    [(h)] (i) Any other person if the Commissioner determines, after

133-12  notice and opportunity for hearing, that disclosure is in the public

133-13  interest and outweighs any potential harm to the depository

133-14  institution and its stockholders, members, depositors and creditors;

133-15  and

133-16    [(i)] (j) Any court in a proceeding initiated by the

133-17  Commissioner concerning the financial institution.

133-18    2.  All the reports made available pursuant to this section

133-19  remain the property of the Division of Financial Institutions, and no

133-20  person, agency or authority to whom the reports are made available,

133-21  or any officer, director or employee thereof, may disclose any of the

133-22  reports or any information contained therein, except in published

133-23  statistical material that does not disclose the affairs of any natural

133-24  person or corporation.

133-25    Sec. 185.44.  NRS 673.484 is hereby amended to read as

133-26  follows:

133-27      673.484  The Commissioner may after notice and hearing

133-28  suspend or revoke the charter of any association for [repeated] :

133-29    1.  Repeated failure to abide by the provisions of this chapter or

133-30  the regulations adopted thereunder.

133-31    2.  Failure to pay the franchise tax imposed pursuant to the

133-32  provisions of sections 24.12 to 24.74, inclusive, of this act.

133-33    Sec. 185.46.  NRS 675.440 is hereby amended to read as

133-34  follows:

133-35      675.440  1.  If the Commissioner has reason to believe that

133-36  grounds for revocation or suspension of a license exist, he shall give

133-37  20 days’ written notice to the licensee stating the contemplated

133-38  action and, in general, the grounds therefor and set a date for a

133-39  hearing.

133-40    2.  At the conclusion of a hearing, the Commissioner shall:

133-41    (a) Enter a written order either dismissing the charges, revoking

133-42  the license, or suspending the license for a period of not more than

133-43  60 days, which period must include any prior temporary suspension.

133-44  A copy of the order must be sent by registered or certified mail to

133-45  the licensee.

134-1     (b) Impose upon the licensee a fine of $500 for each violation by

134-2  the licensee of any provision of this chapter or any lawful regulation

134-3  adopted under it.

134-4     (c) If a fine is imposed pursuant to this section, enter such order

134-5  as is necessary to recover the costs of the proceeding, including his

134-6  investigative costs and attorney’s fees.

134-7     3.  The grounds for revocation or suspension of a license are

134-8  that:

134-9     (a) The licensee has failed to pay the annual license fee;

134-10    (b) The licensee, either knowingly or without any exercise of

134-11  due care to prevent it, has violated any provision of this chapter or

134-12  any lawful regulation adopted under it;

134-13    (c) The licensee has failed to pay the franchise tax imposed

134-14  pursuant to the provisions of sections 24.12 to 24.74, inclusive, of

134-15  this act;

134-16    (d) Any fact or condition exists which would have justified the

134-17  Commissioner in denying the licensee’s original application for a

134-18  license hereunder; or

134-19    [(d)] (e) The applicant failed to open an office for the conduct

134-20  of the business authorized under this chapter within 120 days from

134-21  the date the license was issued, or has failed to remain open for the

134-22  conduct of the business for a period of 120 days without good cause

134-23  therefor.

134-24    4.  Any revocation or suspension applies only to the license

134-25  granted to a person for the particular office for which grounds for

134-26  revocation or suspension exist.

134-27    5.  An order suspending or revoking a license becomes effective

134-28  5 days after being entered unless the order specifies otherwise or a

134-29  stay is granted.

134-30    Sec. 185.48.  NRS 676.290 is hereby amended to read as

134-31  follows:

134-32      676.290  1.  The Commissioner may, pursuant to the

134-33  procedure provided in this chapter, deny, suspend or revoke any

134-34  license for which application has been made or which has been

134-35  issued under the provisions of this chapter if he finds, as to the

134-36  licensee, its associates, directors or officers, grounds for action.

134-37    2.  Any one of the following grounds may provide the requisite

134-38  grounds for denial, suspension or revocation:

134-39    (a) Conviction of a felony or of a misdemeanor involving moral

134-40  turpitude.

134-41    (b) Violation of any of the provisions of this chapter or

134-42  regulations of the Commissioner.

134-43    (c) Fraud or deceit in procuring the issuance of the license.

134-44    (d) Continuous course of unfair conduct.

135-1     (e) Insolvency, filing in bankruptcy, receivership or assigning

135-2  for the benefit of creditors by any licensee or applicant for a license

135-3  under this chapter.

135-4     (f) Failure to pay the franchise tax imposed pursuant to the

135-5  provisions of sections 24.12 to 24.74, inclusive, of this act.

135-6     (g) Failure to pay the fee for renewal or reinstatement of a

135-7  license.

135-8     3.  The Commissioner shall, after notice and hearing, impose

135-9  upon the licensee a fine of $500 for each violation by the licensee of

135-10  any of the provisions of this chapter or regulations of the

135-11  Commissioner. If a fine is imposed pursuant to this section, the

135-12  costs of the proceeding, including investigative costs and attorney’s

135-13  fees, may be recovered by the Commissioner.

135-14    Sec. 185.50.  NRS 677.510 is hereby amended to read as

135-15  follows:

135-16      677.510  1.  If the Commissioner has reason to believe that

135-17  grounds for revocation or suspension of a license exist, he shall give

135-18  20 days’ written notice to the licensee stating the contemplated

135-19  action and, in general, the grounds therefor and set a date for a

135-20  hearing.

135-21    2.  At the conclusion of a hearing, the Commissioner shall:

135-22   (a) Enter a written order either dismissing the charges, or

135-23  revoking the license, or suspending the license for a period of not

135-24  more than 60 days, which period must include any prior temporary

135-25  suspension. A copy of the order must be sent by registered or

135-26  certified mail to the licensee.

135-27    (b) Impose upon the licensee a fine of $500 for each violation by

135-28  the licensee of any provision of this chapter or any lawful regulation

135-29  adopted pursuant thereto.

135-30    (c) If a fine is imposed pursuant to this section, enter such order

135-31  as is necessary to recover the costs of the proceeding, including his

135-32  investigative costs and attorney’s fees.

135-33    3.  The grounds for revocation or suspension of a license are

135-34  that:

135-35    (a) The licensee has failed to pay the annual license fee;

135-36    (b) The licensee, either knowingly or without any exercise of

135-37  due care to prevent it, has violated any provision of this chapter, or

135-38  any lawful regulation adopted pursuant thereto;

135-39    (c) The licensee has failed to pay the franchise tax imposed

135-40  pursuant to the provisions of sections 24.12 to 24.74, inclusive, of

135-41  this act;

135-42    (d) Any fact or condition exists which would have justified the

135-43  Commissioner in denying the licensee’s original application for a

135-44  license hereunder; or

136-1     [(d)] (e) The applicant failed to open an office for the conduct

136-2  of the business authorized under this chapter within 120 days from

136-3  the date the license was issued, or has failed to remain open for the

136-4  conduct of the business for a period of 120 days without good cause

136-5  therefor.

136-6     4.  Any revocation or suspension applies only to the license

136-7  granted to a person for the particular office for which grounds for

136-8  revocation or suspension exist.

136-9     5.  An order suspending or revoking a license becomes effective

136-10  5 days after being entered unless the order specifies otherwise or a

136-11  stay is granted.

136-12    Sec. 186. (Deleted by amendment.)

136-13    Sec. 186.3.  NRS 680B.037 is hereby amended to read as

136-14  follows:

136-15      680B.037  [Payment]

136-16    1.  Except as otherwise provided in subsection 2, payment by

136-17  an insurer of the tax imposed by NRS 680B.027 is in lieu of all

136-18  taxes imposed by the State or any city, town or county upon

136-19  premiums or upon income of insurers and of franchise, privilege or

136-20  other taxes measured by income of the insurer.

136-21    2.  The provisions of subsection 1 do not apply to a franchise

136-22  fee imposed pursuant to the provisions of sections 58.12 to 58.80,

136-23  inclusive, of this act.

136-24    Sec. 186.4.  NRS 680B.037 is hereby amended to read as

136-25  follows:

136-26      680B.037  1.  Except as otherwise provided in subsection 2,

136-27  payment by an insurer of the tax imposed by NRS 680B.027 is in

136-28  lieu of all taxes imposed by the State or any city, town or county

136-29  upon premiums or upon income of insurers and of franchise,

136-30  privilege or other taxes measured by income of the insurer.

136-31    2.  The provisions of subsection 1 do not apply to a franchise

136-32  tax or franchise fee imposed pursuant to the provisions of sections

136-33  24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of this act.

136-34    Sec. 186.5.  NRS 687A.130 is hereby amended to read as

136-35  follows:

136-36      687A.130  The Association is exempt from payment of all fees

136-37  and all taxes levied by this state or any of its subdivisions, except

136-38  [taxes] :

136-39    1.  Taxes levied on real or personal property.

136-40    2.  A franchise fee imposed pursuant to sections 58.12 to

136-41  58.80, inclusive, of this act.

136-42    Sec. 186.6.  NRS 687A.130 is hereby amended to read as

136-43  follows:

136-44      687A.130  The Association is exempt from payment of all fees

136-45  and all taxes levied by this state or any of its subdivisions, except:

137-1     1.  Taxes levied on real or personal property.

137-2     2.  A franchise tax or franchise fee imposed pursuant to

137-3  sections 24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of

137-4  this act.

137-5     Sec. 186.7.  NRS 694C.450 is hereby amended to read as

137-6  follows:

137-7      694C.450  1.  Except as otherwise provided in this section, a

137-8  captive insurer shall pay to the Division, not later than March 1 of

137-9  each year, a tax at the rate of:

137-10    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

137-11  direct premiums;

137-12    (b) One-fifth of 1 percent on the next $20,000,000 of its net

137-13  direct premiums; and

137-14    (c) Seventy-five thousandths of 1 percent on each additional

137-15  dollar of its net direct premiums.

137-16    2.  Except as otherwise provided in this section, a captive

137-17  insurer shall pay to the Division, not later than March 1 of each

137-18  year, a tax at a rate of:

137-19    (a) Two hundred twenty-five thousandths of 1 percent on the

137-20  first $20,000,000 of revenue from assumed reinsurance premiums;

137-21    (b) One hundred fifty thousandths of 1 percent on the next

137-22  $20,000,000 of revenue from assumed reinsurance premiums; and

137-23    (c) Twenty-five thousandths of 1 percent on each additional

137-24  dollar of revenue from assumed reinsurance premiums.

137-25  The tax on reinsurance premiums pursuant to this subsection must

137-26  not be levied on premiums for risks or portions of risks which are

137-27  subject to taxation on a direct basis pursuant to subsection 1. A

137-28  captive insurer is not required to pay any reinsurance premium tax

137-29  pursuant to this subsection on revenue related to the receipt of assets

137-30  by the captive insurer in exchange for the assumption of loss

137-31  reserves and other liabilities of another insurer that is under

137-32  common ownership and control with the captive insurer, if the

137-33  transaction is part of a plan to discontinue the operation of the other

137-34  insurer and the intent of the parties to the transaction is to renew or

137-35  maintain such business with the captive insurer.

137-36    3.  If the sum of the taxes to be paid by a captive insurer

137-37  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

137-38  given year, the captive insurer shall pay a tax of $5,000 for that

137-39  year.

137-40    4.  Two or more captive insurers under common ownership and

137-41  control must be taxed as if they were a single captive insurer.

137-42    5.  Notwithstanding any specific statute to the contrary , [and]

137-43  except as otherwise provided in this subsection, the tax provided for

137-44  by this section constitutes all the taxes collectible pursuant to the

137-45  laws of this state from a captive insurer, and no occupation tax or

138-1  other taxes may be levied or collected from a captive insurer by this

138-2  state or by any county, city or municipality within this state, except

138-3  for a franchise fee imposed pursuant to the provisions of sections

138-4  58.12 to 58.80, inclusive, of this act and ad valorem taxes on real or

138-5  personal property located in this state used in the production of

138-6  income by the captive insurer.

138-7     6.  Ten percent of the revenues collected from the tax imposed

138-8  pursuant to this section must be deposited with the State Treasurer

138-9  for credit to the Account for the Regulation and Supervision of

138-10  Captive Insurers created pursuant to NRS 694C.460. The remaining

138-11  90 percent of the revenues collected must be deposited with the

138-12  State Treasurer for credit to the State General Fund.

138-13    7.  As used in this section, unless the context otherwise

138-14  requires:

138-15    (a) “Common ownership and control” means:

138-16        (1) In the case of a stock insurer, the direct or indirect

138-17  ownership of 80 percent or more of the outstanding voting stock of

138-18  two or more corporations by the same member or members.

138-19        (2) In the case of a mutual insurer, the direct or indirect

138-20  ownership of 80 percent or more of the surplus and the voting power

138-21  of two or more corporations by the same member or members.

138-22    (b) “Net direct premiums” means the direct premiums collected

138-23  or contracted for on policies or contracts of insurance written by a

138-24  captive insurer during the preceding calendar year, less the amounts

138-25  paid to policyholders as return premiums, including dividends on

138-26  unabsorbed premiums or premium deposits returned or credited to

138-27  policyholders.

138-28    Sec. 186.8.  NRS 694C.450 is hereby amended to read as

138-29  follows:

138-30      694C.450  1.  Except as otherwise provided in this section, a

138-31  captive insurer shall pay to the Division, not later than March 1 of

138-32  each year, a tax at the rate of:

138-33    (a) Two-fifths of 1 percent on the first $20,000,000 of its net

138-34  direct premiums;

138-35    (b) One-fifth of 1 percent on the next $20,000,000 of its net

138-36  direct premiums; and

138-37    (c) Seventy-five thousandths of 1 percent on each additional

138-38  dollar of its net direct premiums.

138-39    2.  Except as otherwise provided in this section, a captive

138-40  insurer shall pay to the Division, not later than March 1 of each

138-41  year, a tax at a rate of:

138-42    (a) Two hundred twenty-five thousandths of 1 percent on the

138-43  first $20,000,000 of revenue from assumed reinsurance premiums;

138-44    (b) One hundred fifty thousandths of 1 percent on the next

138-45  $20,000,000 of revenue from assumed reinsurance premiums; and

139-1     (c) Twenty-five thousandths of 1 percent on each additional

139-2  dollar of revenue from assumed reinsurance premiums.

139-3  The tax on reinsurance premiums pursuant to this subsection must

139-4  not be levied on premiums for risks or portions of risks which are

139-5  subject to taxation on a direct basis pursuant to subsection 1. A

139-6  captive insurer is not required to pay any reinsurance premium tax

139-7  pursuant to this subsection on revenue related to the receipt of assets

139-8  by the captive insurer in exchange for the assumption of loss

139-9  reserves and other liabilities of another insurer that is under

139-10  common ownership and control with the captive insurer, if the

139-11  transaction is part of a plan to discontinue the operation of the other

139-12  insurer and the intent of the parties to the transaction is to renew or

139-13  maintain such business with the captive insurer.

139-14    3.  If the sum of the taxes to be paid by a captive insurer

139-15  calculated pursuant to subsections 1 and 2 is less than $5,000 in any

139-16  given year, the captive insurer shall pay a tax of $5,000 for that

139-17  year.

139-18    4.  Two or more captive insurers under common ownership and

139-19  control must be taxed as if they were a single captive insurer.

139-20    5.  Notwithstanding any specific statute to the contrary, except

139-21  as otherwise provided in this subsection, the tax provided for by this

139-22  section constitutes all the taxes collectible pursuant to the laws of

139-23  this state from a captive insurer, and no occupation tax or other

139-24  taxes may be levied or collected from a captive insurer by this state

139-25  or by any county, city or municipality within this state, except for a

139-26  franchise tax or franchise fee imposed pursuant to the provisions of

139-27  sections 24.12 to 24.74, inclusive, or 58.12 to 58.80, inclusive, of

139-28  this act and ad valorem taxes on real or personal property located in

139-29  this state used in the production of income by the captive insurer.

139-30    6.  Ten percent of the revenues collected from the tax imposed

139-31  pursuant to this section must be deposited with the State Treasurer

139-32  for credit to the Account for the Regulation and Supervision of

139-33  Captive Insurers created pursuant to NRS 694C.460. The remaining

139-34  90 percent of the revenues collected must be deposited with the

139-35  State Treasurer for credit to the State General Fund.

139-36    7.  As used in this section, unless the context otherwise

139-37  requires:

139-38    (a) “Common ownership and control” means:

139-39        (1) In the case of a stock insurer, the direct or indirect

139-40  ownership of 80 percent or more of the outstanding voting stock of

139-41  two or more corporations by the same member or members.

139-42        (2) In the case of a mutual insurer, the direct or indirect

139-43  ownership of 80 percent or more of the surplus and the voting power

139-44  of two or more corporations by the same member or members.

140-1     (b) “Net direct premiums” means the direct premiums collected

140-2  or contracted for on policies or contracts of insurance written by a

140-3  captive insurer during the preceding calendar year, less the amounts

140-4  paid to policyholders as return premiums, including dividends on

140-5  unabsorbed premiums or premium deposits returned or credited to

140-6  policyholders.

140-7     Sec. 186.9. Section 58.16 of this act is hereby amended to read

140-8  as follows:

140-9      Sec. 58.16.  1.  “Business entity” includes:

140-10      (a) A corporation, partnership, proprietorship, limited-

140-11  liability company, business association, joint venture, limited-

140-12  liability partnership, business trust and their equivalents

140-13  organized under the laws of this state or another jurisdiction

140-14  and any other type of entity that engages in business; and

140-15      (b) A natural person engaging in business if he is deemed

140-16  to be a business entity pursuant to section 58.42 of this act.

140-17    2.  The term does not include:

140-18      (a) A governmental entity;

140-19      (b) A nonprofit religious, charitable, fraternal or other

140-20  organization that qualifies as a tax-exempt organization

140-21  pursuant to 26 U.S.C. § 501(c); [or]

140-22      (c) A person who operates a business from his home and

140-23  earns from that business not more than 66 2/3 percent of the

140-24  average annual wage, as computed for the preceding calendar

140-25  year pursuant to chapter 612 of NRS and rounded to the

140-26  nearest hundred dollars[.] ; or

140-27      (d) A financial institution that is required to pay a

140-28  franchise tax pursuant to section 24.38 of this act.

140-29    Sec. 187.  Section 66 of this act is hereby amended to read as

140-30  follows:

140-31      Sec. 66.  1.  Except as otherwise provided in subsection

140-32  8, a person shall not conduct a business in this state unless he

140-33  has a business license issued by the Department.

140-34    2.  An application for a business license must:

140-35      (a) Be made upon a form prescribed by the Department;

140-36      (b) Set forth the name under which the applicant transacts

140-37  or intends to transact business and the location of his place or

140-38  places of business;

140-39      (c) Declare the estimated number of employees for the

140-40  previous calendar quarter;

140-41      (d) Be accompanied by a fee of $75; and

140-42      (e) Include any other information that the Department

140-43  deems necessary.

140-44    3.  The application must be signed by:

141-1      (a) The owner, if the business is owned by a natural

141-2  person;

141-3      (b) A member or partner, if the business is owned by an

141-4  association or partnership; or

141-5      (c) An officer or some other person specifically

141-6  authorized to sign the application, if the business is owned by

141-7  a corporation.

141-8     4.  If the application is signed pursuant to paragraph (c)

141-9  of subsection 3, written evidence of the signer’s authority

141-10  must be attached to the application.

141-11    5.  A person who has been issued a business license by

141-12  the Department shall submit a fee of $75 to the Department

141-13  on or before the last day of the month in which the

141-14  anniversary date of issuance of the business license occurs in

141-15  each year, unless the person submits a written statement to

141-16  the Department, at least 10 days before the anniversary date,

141-17  indicating that the person will not be conducting business in

141-18  this state after the anniversary date. A person who fails to

141-19  submit the annual fee required pursuant to this subsection

141-20  in a timely manner shall pay a penalty in the amount of $75

141-21  in addition to the annual fee.

141-22    6.  The business license required to be obtained pursuant

141-23  to this section is in addition to any license to conduct business

141-24  that must be obtained from the local jurisdiction in which the

141-25  business is being conducted.

141-26    7.  For the purposes of sections 61 to 66, inclusive, of

141-27  this act, a person shall be deemed to conduct a business in

141-28  this state if a business for which the person is responsible:

141-29      (a) Is organized pursuant to title 7 of NRS, other than a

141-30  business organized pursuant to chapter 82 or 84 of NRS:

141-31      (b) Has an office or other base of operations in this state;

141-32  or

141-33      (c) Pays wages or other remuneration to a natural person

141-34  who performs in this state any of the duties for which he is

141-35  paid.

141-36    8.  A person who takes part in a trade show or convention

141-37  held in this state for a purpose related to the conduct of a

141-38  business is not required to obtain a business license

141-39  specifically for that event.

141-40    Sec. 188.  Section 6 of chapter 458, Statutes of Nevada 1999,

141-41  at page 2133, is hereby amended to read as follows:

141-42      Sec. 6.  The amendatory provisions of sections 2 to 5,

141-43  inclusive, of this act expire by limitation on October 1, 2029.

142-1     Sec. 188.3.  Section 58 of Assembly Bill No. 553 of the 72nd

142-2  Session of the Nevada Legislature is hereby amended to read as

142-3  follows:

142-4      Sec. 58.  1.  If projections of the ending balance of the

142-5  State General Fund fall below the amount estimated by the

142-6  [2003] Nevada Legislature for Fiscal Year 2003-2004 or

142-7  2004-2005, the Director of the Department of Administration

142-8  shall report this information to the State Board of Examiners.

142-9     2.  If the State Board of Examiners determines that the

142-10  ending balance of the State General Fund is projected to be

142-11  less than $60,000,000 for Fiscal Year 2003-2004 or 2004-

142-12  2005, the Governor, pursuant to NRS 353.225, may direct the

142-13  Director of the Department of Administration to require the

142-14  State Controller or the head of each department, institution or

142-15  agency to set aside a reserve of not more than 15 percent of

142-16  the total amount of operating expenses or other appropriations

142-17  and money otherwise available to the department, institution

142-18  or agency.

142-19    3.  A reserve must not be set aside pursuant to this

142-20  section unless:

142-21      (a) The Governor, on behalf of the State Board of

142-22  Examiners, submits a report to the Legislature, or, if the

142-23  Legislature is not in session, to the Interim Finance

142-24  Committee, stating the reasons why a reserve is needed and

142-25  indicating each department, institution or agency that will be

142-26  required to set aside a reserve; and

142-27      (b) The Legislature or Interim Finance Committee

142-28  approves the setting aside of the reserve.

142-29    Sec. 188.5.  Section 61 of Assembly Bill No. 553 of the 72nd

142-30  Session of the Nevada Legislature is hereby amended to read as

142-31  follows:

142-32      Sec. 61.  1.  There is hereby appropriated from the

142-33  State General Fund to the Interim Finance Committee the

142-34  sum of $12,500,000 in Fiscal Year 2003-2004 and

142-35  $20,000,000 in Fiscal Year 2004-2005 for information

142-36  technology and additional operational costs that may be

142-37  required by the Department of Taxation or other state agency

142-38  to implement or modify the collections of State General Fund

142-39  revenues . [approved by the 72nd Session of the Nevada

142-40  Legislature.]

142-41    2.  If the Department of Taxation or other state agency

142-42  determines that additional resources are necessary for

142-43  information technology or additional operational costs related

142-44  to subsection 1 the State Board of Examiners shall consider

143-1  the request and recommend the amount of the allocation, if

143-2  any, to the Interim Finance Committee.

143-3     3.  The Interim Finance Committee is not required to

143-4  approve the entire amount of an allocation recommended

143-5  pursuant to subsection 2 or to allocate the entire amount

143-6  appropriated in subsection 1.

143-7     4.  The sums appropriated by subsection 1 are available

143-8  for either fiscal year. Any balance of those sums must not be

143-9  committed for expenditure after June 30, 2005, and reverts to

143-10  the State General Fund as soon as all payments of money

143-11  committed have been made.

143-12    Sec. 188.7.  Section 1 of Senate Bill No. 243 of the 72nd

143-13  Session of the Nevada Legislature is hereby amended to read as

143-14  follows:

143-15      Section 1.  [1.  There is hereby appropriated from the

143-16  State General Fund to the Fund to Stabilize the Operation of

143-17  State Government created by NRS 353.288 the sum of

143-18  $30,000,000.

143-19      2.]  Notwithstanding the provisions of NRS 353.235:

143-20      [(a)] 1.  Upon receipt of the projections and estimates of

143-21  the Economic Forum required by paragraph (d) of subsection

143-22  1 of NRS 353.228 to be reported on or before December 1,

143-23  2004, the Interim Finance Committee shall project the ending

143-24  balance of the State General Fund for Fiscal Year 2004-2005,

143-25  using all relevant information known to it.

143-26      [(b)] 2.  Except as otherwise provided in [paragraph (c),]

143-27  subsection 3, there is hereby contingently appropriated from

143-28  the State General Fund to the Fund to Stabilize the Operation

143-29  of State Government created by NRS 353.288 the amount, if

143-30  any, by which the projection required by [paragraph (a)]

143-31  subsection 1 exceeds the amount of the ending balance of the

143-32  State General Fund for Fiscal Year 2004-2005 as estimated

143-33  by the [2003 Legislature.

143-34      (c)] Nevada Legislature.

143-35    3.  The amount of any appropriation pursuant to

143-36  [paragraph (b)] subsection 2 must not exceed [$20,000,000.]

143-37  $50,000,000.

143-38    Sec. 189.  1.  NRS 353.272, 364A.160, 375.025 and 375.075

143-39  are hereby repealed.

143-40    2.  NRS 463.4001, 463.4002, 463.4004, 463.4006, 463.4008,

143-41  463.4009 and 463.4015 are hereby repealed.

143-42    3.  NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

143-43  364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

143-44  364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

143-45  364A.152, 364A.1525, 364A.170, 364A.175, 364A.180, 364A.190,

144-1  364A.230, 364A.240, 364A.250, 364A.260, 364A.270, 364A.280,

144-2  364A.290, 364A.300, 364A.310, 364A.320, 364A.330, 364A.340,

144-3  364A.350, 463.401, 463.402, 463.403, 463.404, 463.4045, 463.405,

144-4  463.4055 and 463.406 are hereby repealed.

144-5     Sec. 190.  Notwithstanding the provisions of NRS 353.288:

144-6     1.  After the close of the 2003-2004 Fiscal Year and after the

144-7  close of the 2004-2005 Fiscal Year, the Interim Finance Committee

144-8  shall determine the amount, if any, by which the total revenue from

144-9  all sources to the State General Fund, excluding reversions to the

144-10  State General Fund, exceeds:

144-11    (a) One hundred seven percent of the total revenue from all

144-12  sources to the State General Fund as projected by the Nevada

144-13  Legislature for the applicable fiscal year; and

144-14    (b) The total amount of all applicable contingent appropriations

144-15  enacted for the 2003-2004 Fiscal Year and the 2004-2005 Fiscal

144-16  Year by the Nevada Legislature for which the conditions for the

144-17  contingent appropriations were satisfied.

144-18    2.  Any excess amount of revenue determined pursuant to

144-19  subsection 1 must be used as follows:

144-20    (a) An amount estimated by the Interim Finance Committee to

144-21  pay for expenditures that will occur in the next biennium for which

144-22  the corresponding expenditures in the current biennium were paid or

144-23  are to be paid from a source other than the State General Fund, but

144-24  for which the alternative source of revenue likely will not be

144-25  available or will not be received during the biennium, must be used

144-26  to replace previously used nonrecurring revenue. This amount must

144-27  be accounted for separately in the State General Fund.

144-28    (b) The remaining excess amount of revenue must be transferred

144-29  to the Fund to Stabilize the Operation of the State Government

144-30  created by NRS 353.288, in such an amount that does not cause the

144-31  balance in the Fund to exceed the limitation on that balance set forth

144-32  in NRS 353.288.

144-33    (c) Any remaining excess amount of revenue must be transferred

144-34  to the Fund for Tax Accountability created pursuant to section 191

144-35  of this act.

144-36    Sec. 191.  1.  The Fund for Tax Accountability is hereby

144-37  created as a special revenue fund.

144-38    2.  Money from the Fund may be appropriated only for the

144-39  purpose of supplementing future revenue of this state to allow the

144-40  reduction of the rate or amount of a tax or fee.

144-41    3.  This section does not authorize a refund or other return of

144-42  any tax or fee paid to this state pursuant to any statute or regulation

144-43  in effect at the time the tax or fee was paid.

144-44    Sec. 191.3.  1.  The Legislative Auditor shall conduct a

144-45  performance audit of the school districts in this state with more than

145-1  5,000 enrolled students. The performance audit must include issues

145-2  relating to operational accountability, including, without limitation:

145-3     (a) Financial management;

145-4     (b) Facilities management;

145-5     (c) Personnel management;

145-6     (d) District organization;

145-7     (e) Employee health plans;

145-8     (f) Transportation;

145-9     (g) Alignment of the organization with the needs and

145-10  expectations of the public;

145-11    (h) Training and development of management staff;

145-12    (i) Establishment of benchmarks for productivity and

145-13  performance; and

145-14    (j) Examination of unusual or dramatic changes in specific

145-15  budgetary line items, including, without limitation, legal expenses.

145-16    2.  The Legislative Auditor shall prepare a final written report

145-17  for the audit conducted pursuant to subsection 1 and present the

145-18  report to the Audit Subcommittee of the Legislative Commission

145-19  not later than February 7, 2005.

145-20    3.  To the extent that the provisions of NRS 218.737 to

145-21  218.890, inclusive, are consistent with the requirements of this

145-22  section, those provisions apply to the audit conducted pursuant to

145-23  this section. For the purposes of this subsection, the Clark County

145-24  School District, Washoe County School District, Carson

145-25  City School District, Douglas County School District, Elko County

145-26  School District, Lyon County School District and Nye County

145-27  School District shall be deemed to be agencies of the State.

145-28    4.  Upon the request of the Legislative Auditor or his authorized

145-29  representative, the officers and employees of the Clark County

145-30  School District, Washoe County School District, Carson

145-31  City School District, Douglas County School District, Elko County

145-32  School District, Lyon County School District and Nye County

145-33  School District shall make available to the Legislative Auditor any

145-34  of their books, accounts, claims, reports, vouchers or other records

145-35  of information, confidential or otherwise and irrespective of their

145-36  form or location, which the Legislative Auditor deems necessary to

145-37  conduct the audits required by this section.

145-38    Sec. 191.5.  1.  The Board of Trustees of the Clark County

145-39  School District, Washoe County School District, Carson

145-40  City School District, Douglas County School District, Elko County

145-41  School District, Lyon County School District and Nye County

145-42  School District shall, on or before February 15, 2005, give public

145-43  notice of its intention to form a Business Advisory Council on or

145-44  before May 15, 2005. Each Board of Trustees shall accept

145-45  nominations and applications for membership on the Business

146-1  Advisory Council during the period from March 1 to March 31,

146-2  2005.

146-3     2.  On or before May 15, 2005, each Board of Trustees shall,

146-4  form a Business Advisory Council. The Board of Trustees shall,

146-5  from the nominations and applications received, select the members

146-6  of its Business Advisory Council, appoint the members to terms of 2

146-7  years, designate a Chairman and Vice-Chairman from among the

146-8  members, and designate an employee of the school district to serve

146-9  as secretary for the Business Advisory Council. The members of the

146-10  Council shall serve without salary or reimbursement for per diem or

146-11  travel expenses.

146-12    3.  The Council shall comply with the provisions of chapter 241

146-13  of NRS.

146-14    4.  The meetings of each such Business Advisory Council must

146-15  be held at a location within the respective school district and at the

146-16  date and time determined by the Chairman. In no event may the

146-17  Chairman set a meeting of the Council during regular school hours

146-18  within the school district. Each such Business Advisory Council

146-19  shall:

146-20    (a) Review the results of the performance audit conducted by the

146-21  Legislative Auditor pursuant to section 191.3 of this act, particularly

146-22  in regards to the school district for which the Council has been

146-23  appointed.

146-24    (b) Work with the appropriate fiscal and administrative staff of

146-25  the school district to form recommendations based upon the findings

146-26  of the Legislative Auditor.

146-27    (c) On or before January 9, 2007, submit a written report of its

146-28  findings and recommendations to the Board of Trustees of the

146-29  school district, and to the Director of the Legislative Counsel

146-30  Bureau for compilation and transmittal to the Legislature.

146-31    5.  On or before May 15, 2007, the Board of Trustees of the

146-32  Clark County School District, Washoe County School District,

146-33  Carson City School District, Douglas County School District, Elko

146-34  County School District, Lyon County School District and Nye

146-35  County School District shall, if appropriate, provide for the

146-36  continuation of the activities of its Business Advisory Council.  The

146-37  Board of Trustees may thereafter revise the duties of the Council

146-38  and provide for its membership as it deems appropriate.

146-39    Sec. 192.  1.  Notwithstanding the provisions of this act and

146-40  any other provision of law to the contrary, a public utility or local

146-41  government franchisee may increase its previously approved rates

146-42  by an amount which is reasonably estimated to produce an amount

146-43  of revenue equal to the amount of any tax liability incurred by the

146-44  public utility or local government franchisee before January 1, 2005,

146-45  as a result of the provisions of this act.

147-1     2.  For the purposes of this section:

147-2     (a) “Local government franchisee” means a person to whom a

147-3  local government has granted a franchise for the provision of

147-4  services who is required to obtain the approval of a governmental

147-5  entity to increase any of the rates it charges for those services.

147-6     (b) “Public utility” means a public utility that is required to

147-7  obtain the approval of a governmental entity to increase any of the

147-8  rates it charges for a utility service.

147-9     Sec. 193. (Deleted by amendment.)

147-10    Sec. 194.  1.  There is hereby appropriated from the State

147-11  General Fund to the Interim Finance Committee for allocation to the

147-12  Legislative Committee on Taxation, Public Revenue and Tax Policy

147-13  to exercise its powers pursuant to section 129 of this act, including,

147-14  without limitation, to hire a consultant:

 

147-15  For the Fiscal Year 2003-2004. $125,000

147-16  For the Fiscal Year 2004-2005. $125,000

 

147-17    2.  The Interim Finance Committee may allocate to the

147-18  Legislative Committee on Taxation, Public Revenue and Tax Policy

147-19  all or any portion of the money appropriated by subsection 1.

147-20    3.  The sums appropriated by subsection 1 are available for

147-21  either fiscal year. Any balance of those sums must not be committed

147-22  for expenditure after June 30, 2005, and reverts to the State General

147-23  Fund as soon as all payments of money committed have been made.

147-24    Sec. 194.10.  1.  There is hereby appropriated from the State

147-25  General Fund to the State Distributive School Account the sum of

147-26  $108,937,389 for distribution by the Superintendent of Public

147-27  Instruction to the county school districts for Fiscal Year 2003-2004

147-28  which must, except as otherwise provided in sections 194.14 and

147-29  194.18 of this act, be used to employ teachers to comply with the

147-30  required ratio of pupils to teachers, as set forth in NRS 388.700, in

147-31  grades 1 and 2 and in selected kindergartens with pupils who are

147-32  considered at risk of failure by the Superintendent of Public

147-33  Instruction and to maintain the current ratio of pupils per teacher in

147-34  grade 3. Expenditures for the class-size reduction program must be

147-35  accounted for in a separate category of expenditure in the State

147-36  Distributive School Account.

147-37    2.  Except as otherwise provided in sections 194.14 and 194.18

147-38  of this act, the money appropriated by subsection 1 must be used to

147-39  pay the salaries and benefits of not less than 1,887 teachers

147-40  employed by school districts to meet the required pupil-teacher

147-41  ratios in the 2003-2004 school year.

147-42    3.  Any remaining balance of the sum appropriated by

147-43  subsection 1 must not be committed for expenditure after June 30,

148-1  2004, and must be transferred and added to the money appropriated

148-2  to the State Distributive School Account pursuant to section 194.12

148-3  of this act for the 2004-2005 fiscal year, and may be expended as

148-4  that money is expended.

148-5     Sec. 194.12.  1.  There is hereby appropriated from the State

148-6  General Fund to the State Distributive School Account the sum of

148-7  $117,142,553 for distribution by the Superintendent of Public

148-8  Instruction to the county school districts for Fiscal Year 2004-2005

148-9  which must, except as otherwise provided in sections 194.14 and

148-10  194.18 of this act, be used to employ teachers to comply with the

148-11  required ratio of pupils to teachers, as set forth in NRS 388.700, in

148-12  grades 1 and 2 and in selected kindergartens with pupils who are

148-13  considered at risk of failure by the Superintendent of Public

148-14  Instruction and to maintain the current ratio of pupils per teacher in

148-15  grade 3. Expenditures for the class-size reduction program must be

148-16  accounted for in a separate category of expenditure in the State

148-17  Distributive School Account.

148-18    2.  Except as otherwise provided in sections 194.14 and 194.18

148-19  of this act, the money appropriated by subsection 1 must be used to

148-20  pay the salaries and benefits of not less than 1,953 teachers

148-21  employed by school districts to meet the required pupil-teacher

148-22  ratios in the 2004-2005 school year.

148-23    3.  Any remaining balance of the sum appropriated by

148-24  subsection 1, including any money added thereto pursuant to section

148-25  194.10 of this act, must not be committed for expenditure after

148-26  June 30, 2005, and reverts to the State General Fund as soon as all

148-27  payments of money committed have been made.

148-28    Sec. 194.14.  1.  Except as otherwise provided in subsection

148-29  2, the board of trustees of each county school district:

148-30    (a) Shall file a plan with the Superintendent of Public Instruction

148-31  describing how the money appropriated by sections 194.10 and

148-32  194.12 of this act will be used to comply with the required ratio of

148-33  pupils to teachers in kindergarten and grades 1, 2 and 3; or

148-34    (b) May, after receiving approval of the plan from the

148-35  Superintendent of Public Instruction, use the money appropriated by

148-36  sections 194.10 and 194.12 of this act to carry out an alternative

148-37  program for reducing the ratio of pupils per teacher or to carry out

148-38  programs of remedial education that have been found to be effective

148-39  in improving pupil achievement in grades 1, 2 and 3, so long as the

148-40  combined ratio of pupils per teacher in the aggregate of kindergarten

148-41  and grades 1, 2 and 3 of the school district does not exceed the

148-42  combined ratio of pupils per teacher in the aggregate of kindergarten

148-43  and grades 1, 2 and 3 of the school district in the 2000-2001 school

148-44  year. The plan approved by the Superintendent of Public Instruction

148-45  must describe the method to be used by the school district to

149-1  evaluate the effectiveness of the alternative program or remedial

149-2  programs in improving pupil achievement.

149-3     2.  In lieu of complying with subsection 1, the board of trustees

149-4  of a school district that is located in a county whose population is

149-5  less than 100,000 may, after receiving approval of the plan from the

149-6  Superintendent of Public Instruction, use the money appropriated by

149-7  sections 194.10 and 194.12 of this act to carry out a program in

149-8  which alternative pupil-teacher ratios are carried out in grades 1

149-9  through 5 or grades 1 through 6, as applicable. Alternative ratios for

149-10  grade 6 may only be approved for those school districts that include

149-11  grade 6 in elementary school. The alternative pupil-teacher ratios

149-12  shall not:

149-13    (a) Exceed 22 to 1 in grades 1, 2 and 3; and

149-14    (b) Exceed 25 to 1 in grades 4 and 5 or grades 4, 5 and 6, as

149-15  applicable.

149-16    3.  If a school district receives approval to carry out programs

149-17  of remedial education pursuant to paragraph (b) of subsection 1 or to

149-18  carry out alternative pupil-teacher ratios pursuant to subsection 2,

149-19  the school district shall evaluate the effectiveness of the alternative

149-20  program. The evaluation must include, without limitation, the effect

149-21  of the alternative program on:

149-22    (a) Team-teaching;

149-23    (b) Pupil discipline; and

149-24    (c) The academic achievement of pupils.

149-25    4.  A school district shall submit a written report of the results

149-26  of the evaluation to the Superintendent of Public Instruction on or

149-27  before December 1 of each year for the immediately preceding

149-28  school year. The Superintendent of Public Instruction shall

149-29  summarize the results of the evaluations and report the findings in

149-30  an interim report to the Legislative Committee on Education on or

149-31  before February 16, 2004.

149-32    5.  On or before February 1, 2005, the Superintendent of Public

149-33  Instruction shall submit a final written report of the results of the

149-34  evaluations of alternative class-size reduction programs to the

149-35  Legislative Bureau of Educational Accountability and Program

149-36  Evaluation. On or before February 15, 2005, the Legislative Bureau

149-37  of Educational Accountability and Program Evaluation shall submit

149-38  a copy of the written report to the Director of the Legislative

149-39  Counsel Bureau for transmission to the 73rd Session of the Nevada

149-40  Legislature.

149-41    6.  The interim report required pursuant to subsection 4 and the

149-42  final written report required pursuant to subsection 5 must include,

149-43  without limitation:

149-44    (a) The number of school districts for which an alternative class-

149-45  size reduction program was approved;

150-1     (b) A description of the approved alternative class-size reduction

150-2  programs; and

150-3     (c) The effect of the alternative class-size reduction programs

150-4  on:

150-5         (1) Team teaching;

150-6         (2) Pupil discipline; and

150-7         (3) The academic achievement of pupils.

150-8     Sec. 194.16.  1.  During the 2003-2005 biennium, a school

150-9  district that is located in a county whose population is 100,000 or

150-10  more shall study the current class sizes in the school district for

150-11  grades 1 to 5, inclusive, to determine whether alternative pupil-

150-12  teacher ratios may:

150-13    (a) Improve the academic achievement of pupils;

150-14    (b) Decrease pupil discipline; or

150-15    (c) Decrease or eliminate team-teaching in grades 1 and 2.

150-16    2.  In conducting the study, the school district shall consider the

150-17  costs that would be associated with carrying out the alternative

150-18  pupil-teacher ratios, including, without limitation, the:

150-19    (a) Number of additional classrooms needed; and

150-20    (b) Number of additional teachers needed.

150-21    3.  On or before February 15, 2005, each school district that

150-22  conducts a study of alternative pupil-teacher ratios pursuant to this

150-23  section shall submit a written report of its findings concerning

150-24  alternative pupil-teacher ratios to the:

150-25    (a) Director of the Legislative Counsel Bureau for transmission

150-26  to the 73rd Session of the Nevada Legislature;

150-27    (b) Legislative Bureau of Educational Accountability and

150-28  Program Evaluation; and

150-29    (c) State Board of Education.

150-30    Sec. 194.18.  1.  The money appropriated for class-size

150-31  reduction pursuant to sections 194.10 and 194.12 of this act:

150-32    (a) May be applied first to pupils considered most at risk of

150-33  failure.

150-34    (b) Must not be used to settle or arbitrate disputes between a

150-35  recognized organization representing employees of a school district

150-36  and the school district, or to settle any negotiations.

150-37    (c) Must not be used to adjust the district-wide schedules of

150-38  salaries and benefits of the employees of a school district.

150-39    2.  The money appropriated for class-size reduction pursuant to

150-40  sections 194.10 and 194.12 of this act must not be distributed to a

150-41  school district unless that school district has:

150-42    (a) Filed with the Department of Education a plan for achieving

150-43  the required ratio set forth in NRS 388.700; and

150-44    (b) Demonstrated that, from resources of the school district

150-45  other than allocations received from the State Distributive School

151-1  Account for class-size reduction, a sufficient number of classroom

151-2  teachers have been employed to maintain the average pupil-teacher

151-3  ratio that existed for each grade for grades 1, 2 and 3, in that school

151-4  district for the 3 school years immediately preceding the start of the

151-5  class-size reduction program in the 1990-1991 school year. In

151-6  addition, if a school district uses the allocations received from the

151-7  State Distributive School Account for class-size reduction to carry

151-8  out an alternative class-size reduction program as set forth in

151-9  subsection 2 of section 194.14 of this act, a sufficient number of

151-10  teachers must have been employed to maintain the average pupil-

151-11  teacher ratio that existed in each grade so reduced, in that school

151-12  district for the 3 years immediately preceding the implementation of

151-13  the alternative program.

151-14    Sec. 194.20.  In no event may the alternative pupil-teacher

151-15  ratios authorized pursuant to subsection 2 of section 194.14 of this

151-16  act be carried out beyond the 2003-2005 biennium unless the 73rd

151-17  Session of the Nevada Legislature determines that the alternative

151-18  pupil-teacher ratios may be carried out after June 30, 2005.

151-19    Sec. 194.22.  The basic support guarantee for school districts

151-20  for operating purposes for the 2003-2004 Fiscal Year is an estimated

151-21  weighted average of $4,295 per pupil. For each respective school

151-22  district, the basic support guarantee per pupil for the 2003-2004

151-23  Fiscal Year is:

 

151-24  Carson City. $4,923

151-25  Churchill County. $5,418

151-26  Clark County. $4,127

151-27  Douglas County. $4,541

151-28  Elko County. $5,307

151-29  Esmeralda County. $9,169

151-30  Eureka County. $3,495

151-31  Humboldt County. $5,362

151-32  Lander County. $4,836

151-33  Lincoln County. $7,943

151-34  Lyon County. $5,553

151-35  Mineral County. $6,012

151-36  Nye County. $5,561

151-37  Pershing County. $6,385

151-38  Storey County. $7,082

151-39  Washoe County. $4,161

151-40  White Pine County. $6,164

151-41    Sec. 194.24.  1.  The basic support guarantee for school

151-42  districts for operating purposes for the 2004-2005 Fiscal Year is an

151-43  estimated weighted average of $4,424 per pupil.

152-1     2.  On or before April 1, 2004, the Department of Taxation shall

152-2  provide a certified estimate of the assessed valuation for each school

152-3  district for the 2004-2005 Fiscal Year. The assessed valuation for

152-4  each school district must be that which is taxable for purposes of

152-5  providing revenue to school districts, including any assessed

152-6  valuation attributable to the net proceeds of minerals derived from

152-7  within the boundaries of the district.

152-8     3.   Pursuant to NRS 362.115, on or before April 25 of each

152-9  year, the Department of Taxation shall provide an estimate of the

152-10  net proceeds of minerals based upon statements required of mine

152-11  operators.

152-12    4.  For purposes of establishing the basic support guarantee, the

152-13  estimated basic support guarantees for each school district for the

152-14  2004-2005 Fiscal Year for operating purposes are:

 

152-15       Basic                      Estimated

152-16  Support                             Basic

152-17    Guarantee   Estimated      Support

152-18    Before              Ad Valorem  Guarantee

152-19  School DistrictAdjustmentAdjustmentas Adjusted

152-20  Carson City$4,462          $643       $5,105

152-21  Churchill County        $5,094          $514       $5,608

152-22  Clark County       $3,328          $921       $4,249

152-23  Douglas County       $3,196       $1,451       $4,647

152-24  Elko County       $5,004          $508       $5,512

152-25  Esmeralda County       $6,596       $2,987       $9,583

152-26  Eureka County    $(5,236)       $9,304       $4,068

152-27  Humboldt County       $5,006          $642       $5,648

152-28  Lander County        $3,741       $1,328       $5,069

152-29  Lincoln County        $7,519          $664       $8,183

152-30  Lyon County        $5,149          $593       $5,742

152-31  Mineral County        $5,792          $473       $6,265

152-32  Nye County        $4,888          $877       $5,765

152-33  Pershing County        $5,714          $949       $6,663

152-34  Storey County        $5,559       $1,848       $7,407

152-35  Washoe County        $3,393          $908       $4,301

152-36  White Pine County       $5,915          $482       $6,397

 

152-37    5.  The ad valorem adjustment may be made only to take into

152-38  account the difference in the assessed valuation and the estimated

152-39  enrollment of the school district between the amount estimated as of

152-40  April 1, 2003, and the amount estimated as of April 1, 2004, for the

152-41  2004-2005 Fiscal Year. Estimates of net proceeds of minerals

152-42  received from the Department of Taxation on or before April 25

153-1  pursuant to subsection 3 must be taken into consideration in

153-2  determining the adjustment.

153-3     6.  Upon receipt of the certified estimates of assessed valuations

153-4  as of April 1, 2004, from the Department of Taxation, the

153-5  Department of Education shall recalculate the amount of ad valorem

153-6  adjustment and the tentative basic support guarantee for operating

153-7  purposes for the 2004-2005 Fiscal Year by April 15, 2004. The final

153-8  basic support guarantee for each school district for the 2004-2005

153-9  Fiscal Year is the amount, which is recalculated for the 2004-2005

153-10  Fiscal Year pursuant to this section, taking into consideration

153-11  estimates of net proceeds of minerals received from the Department

153-12  of Taxation on or before April 25, 2004. The basic support

153-13  guarantee recalculated pursuant to this section must be calculated

153-14  before May 31, 2004.

153-15    Sec. 194.26.  1.  The basic support guarantee for each special

153-16  education program unit that is maintained and operated for at least 9

153-17  months of a school year is $31,811 in the 2003-2004 Fiscal Year

153-18  and $32,447 in the 2004-2005 Fiscal Year, except as limited by

153-19  subsection 2.

153-20    2.  The maximum number of units and amount of basic support

153-21  for special education program units within each of the school

153-22  districts, before any reallocation pursuant to NRS 387.1221, for the

153-23  Fiscal Years 2003-2004 and 2004-2005 are:

 

153-24    Allocation of Special Education Units

153-25      2003-20042004-2005

153-26  DISTRICT          Units     Amount          Units     Amount

153-27  Carson City        82  $2,608,502            84  $2,725,548

153-28  Churchill County  45  $1,431,495            46  $1,492,562

153-29  Clark County         1,594  $50,706,734     1,661  $53,894,467

153-30  Douglas County 64  $2,035,904            65  $2,109,055

153-31  Elko County  80  $2,544,880            80  $2,595,760

153-32  Esmeralda County     2     $63,622                 2     $64,894

153-33  Eureka County     4   $127,244                 4   $129,788

153-34  Humboldt County 30   $954,330               30   $973,410

153-35  Lander County  12   $381,732               12   $389,364

153-36  Lincoln County  17   $540,787               17   $551,599

153-37  Lyon County 56  $1,781,416            57  $1,849,479

153-38  Mineral County  12   $381,732               12   $389,364

153-39  Nye County 47  $1,495,117            50  $1,622,350

153-40  Pershing County 14   $445,354               14   $454,258

153-41  Storey County     8   $254,488                 8   $259,576

153-42  Washoe County             491  $15,619,201        510  $16,547,970

153-43  White Pine County 17   $540,787               16   $519,152

153-44  Subtotal          2,575  $81,913,325     2,668  $86,568,596

154-1  Reserved by State

154-2  Board of Education       40                 $1,272,440            40                     $1,297,880

154-3  TOTAL         2,615  $83,185,765     2,708  $87,866,476

 

154-4     3.  The State Board of Education shall reserve 40 special

154-5  education program units in each fiscal year of the 2003-2005

154-6  biennium, to be allocated to school districts by the State Board of

154-7  Education to meet additional needs that cannot be met by the

154-8  allocations provided in subsection 2 to school districts for that fiscal

154-9  year. In addition, charter schools in this state are authorized to apply

154-10  directly to the Department of Education for the reserved special

154-11  education program units, which may be allocated upon approval of

154-12  the State Board of Education.

154-13    4.  Notwithstanding the provisions of subsections 2 and 3, the

154-14  State Board of Education is authorized to spend from the State

154-15  Distributive School Account up to $181,067 in the Fiscal Year

154-16  2003-2004 for 5.69 special education program units and $190,877 in

154-17  the Fiscal Year 2004-2005 for 5.88 special education program units

154-18  for instructional programs incorporating educational technology for

154-19  gifted and talented pupils. Any school district may submit a written

154-20  application to the Department of Education requesting one or more

154-21  of the units for gifted and talented pupils. For each fiscal year of the

154-22  2003-2005 biennium, the Department will award the units for gifted

154-23  and talented pupils based on a review of applications received from

154-24  school districts.

154-25    Sec. 194.28.  1.  There is hereby appropriated from the State

154-26  General Fund to the State Distributive School Account in the State

154-27  General Fund created pursuant to NRS 387.030:

 

154-28  For the 2003-2004 Fiscal Year. $637,789,627

154-29  For the 2004-2005 Fiscal Year. $767,086,697

 

154-30    2.  The money appropriated by subsection 1 must be:

154-31    (a) Expended in accordance with NRS 353.150 to 353.245,

154-32  inclusive, concerning the allotment, transfer, work program and

154-33  budget; and

154-34    (b) Work-programmed for the 2 separate Fiscal Years 2003-

154-35  2004 and 2004-2005, as required by NRS 353.215. Work programs

154-36  may be revised with the approval of the Governor upon the

154-37  recommendation of the Chief of the Budget Division of the

154-38  Department of Administration.

154-39    3.  Transfers to and from allotments must be allowed and made

154-40  in accordance with NRS 353.215 to 353.225, inclusive, after

154-41  separate considerations of the merits of each request.

155-1     4.  The sums appropriated by subsection 1 are available for

155-2  either fiscal year or may be transferred to Fiscal Year 2002-2003.

155-3  Money may be transferred from one fiscal year to another with the

155-4  approval of the Governor upon the recommendation of the Chief of

155-5  the Budget Division of the Department of Administration. If funds

155-6  appropriated by subsection 1 are transferred to Fiscal Year 2002-

155-7  2003, any remaining funds in the State Distributive School Account

155-8  after all obligations have been met that are not subject to reversion

155-9  to the State General Fund must be transferred back to Fiscal Year

155-10  2003-2004. Any amount transferred back to Fiscal Year 2003-2004

155-11  must not exceed the amount originally transferred to Fiscal Year

155-12  2002-2003.

155-13    5.  Any remaining balance of the appropriation made by

155-14  subsection 1 for the 2003-2004 Fiscal Year must be transferred and

155-15  added to the money appropriated for the 2004-2005 Fiscal Year and

155-16  may be expended as that money is expended.

155-17    6.  Any remaining balance of the appropriation made by

155-18  subsection 1 for the 2004-2005 Fiscal Year, including any money

155-19  added thereto pursuant to the provisions of subsections 3 and 5,

155-20  must not be committed for expenditure after June 30, 2005, and

155-21  reverts to the State General Fund as soon as all payments of money

155-22  committed have been made.

155-23    Sec. 194.30.  1.  Expenditure of $203,448,548 by the

155-24  Department of Education from money in the State Distributive

155-25  School Account that was not appropriated from the State General

155-26  Fund is hereby authorized during the fiscal year beginning July 1,

155-27  2003.

155-28    2.  Expenditure of $142,024,404 by the Department of

155-29  Education from money in the State Distributive School Account that

155-30  was not appropriated from the State General Fund is hereby

155-31  authorized during the fiscal year beginning July 1, 2004.

155-32    3.  For purposes of accounting and reporting, the sums

155-33  authorized for expenditure by subsections 1 and 2 are considered to

155-34  be expended before any appropriation is made to the State

155-35  Distributive School Account from the State General Fund.

155-36    4.  The money authorized to be expended by subsections 1 and

155-37  2 must be expended in accordance with NRS 353.150 to 353.245,

155-38  inclusive, concerning the allotment, transfer, work program and

155-39  budget. Transfers to and from allotments must be allowed and made

155-40  in accordance with NRS 353.215 to 353.225, inclusive, after

155-41  separate consideration of the merits of each request.

155-42    5.  The Chief of the Budget Division of the Department of

155-43  Administration may, with the approval of the Governor, authorize

155-44  the augmentation of the amounts authorized for expenditure by the

155-45  Department of Education, in subsections 1 and 2, for the purpose of

156-1  meeting obligations of the State incurred under chapter 387 of NRS

156-2  with amounts from any other state agency, from any agency of local

156-3  government, from any agency of the Federal Government or from

156-4  any other source that he determines is in excess of the amount taken

156-5  into consideration by this act. The Chief of the Budget Division of

156-6  the Department of Administration shall reduce any authorization

156-7  whenever he determines that money to be received will be less than

156-8  the amount authorized in subsections 1 and 2.

156-9     Sec. 194.32.  During each of the Fiscal Years 2003-2004 and

156-10  2004-2005, whenever the State Controller finds that current claims

156-11  against the State Distributive School Account in the State General

156-12  Fund exceed the amount available in the Account to pay those

156-13  claims, he may advance temporarily from the State General Fund

156-14  to the State Distributive School Account the amount required to pay

156-15  the claims, but not more than the amount expected to be received in

156-16  the current fiscal year from any source authorized for the State

156-17  Distributive School Account. No amount may be transferred unless

156-18  requested by the Chief of the Budget Division of the Department of

156-19  Administration.

156-20    Sec. 194.34.  The Department of Education is hereby

156-21  authorized to spend from the State Distributive School Account the

156-22  sums of $16,926,569 for the 2003-2004 Fiscal Year and

156-23  $17,843,596 for the 2004-2005 Fiscal Year for the support of

156-24  courses which are approved by the Department of Education as

156-25  meeting the course of study for an adult standard high school

156-26  diploma as approved by the State Board of Education. In each fiscal

156-27  year of the 2003-2005 biennium, the sum authorized must be

156-28  allocated among the various school districts in accordance with a

156-29  plan or formula developed by the Department of Education to

156-30  ensure the money is distributed equitably and in a manner that

156-31  permits accounting for the expenditures of school districts.

156-32    Sec. 194.36.  The Department of Education is hereby

156-33  authorized to provide from the State Distributive School Account

156-34  the sum of $50,000 to each of the 17 school districts in each fiscal

156-35  year of the 2003-2005 biennium to support special counseling

156-36  services for elementary school pupils at risk of failure.

156-37    Sec. 194.38.  The amounts of the guarantees set forth in

156-38  sections 194.22 and 194.24 of this act may be reduced to effectuate

156-39  a reserve required pursuant to NRS 353.225.

156-40    Sec. 194.40.  1.  The Department of Education shall transfer

156-41  from the State Distributive School Account to the school districts

156-42  specified in this section the following sums for Fiscal Years 2003-

156-43  2004 and 2004-2005:

 

 

157-1  School District2003-20042004-2005

157-2  Clark County School District  $4,532,532  $4,552,361

157-3  Douglas County School District  $1,146,374  $1,175,848

157-4  Elko County School District  $1,291,907  $1,295,158

157-5  Washoe County School District  $1,847,128  $1,913,468

157-6    $8,817,941  $8,936,835

 

157-7     2.  A school district that receives an allocation pursuant to

157-8  subsection 1 shall:

157-9     (a) Use the money to maintain and continue the operation of a

157-10  regional training program for the professional development of

157-11  teachers and administrators established by the school district

157-12  pursuant to NRS 391.512; and

157-13    (b) Use the money to maintain and continue the operation of the

157-14  Nevada Early Literacy Intervention Program through the regional

157-15  training program established pursuant to paragraph (a).

157-16    3.  Any remaining balance of the transfers made by subsection

157-17  1 for the 2003-2004 Fiscal Year must be added to the money

157-18  received by the school districts for the 2004-2005 Fiscal Year and

157-19  may be expended as that money is expended. Any remaining

157-20  balance of the transfers made by subsection 1 for the 2004-2005

157-21  Fiscal Year, including any money added from the transfer for the

157-22  previous fiscal year, must not be committed for expenditure after

157-23  June 30, 2005, and reverts to the State Distributive School Account

157-24  as soon as all payments of money committed have been made.

157-25    Sec. 194.42.  1.  The Legislative Bureau of Educational

157-26  Accountability and Program Evaluation is hereby authorized to

157-27  receive from the State Distributive School Account to spend for an

157-28  evaluation of the regional training programs for the professional

157-29  development of teachers and administrators established pursuant to

157-30  NRS 391.512:

 

157-31  For Fiscal Year 2003-2004 . $100,000

157-32  For Fiscal Year 2004-2005 . $100,000

 

157-33    2.  Any remaining balance of the sums authorized for

157-34  expenditure by subsection 1 for the 2003-2004 Fiscal Year must be

157-35  added to the money authorized for expenditure for the 2004-2005

157-36  Fiscal Year and may be expended as that money is expended. Any

157-37  remaining balance of the sums authorized for expenditure pursuant

157-38  to subsection 1 for the 2004-2005 Fiscal Year, including any money

157-39  added from the authorization for the previous fiscal year, must not

157-40  be committed for expenditure after June 30, 2005, and reverts to the

157-41  State Distributive School Account as soon as all payments of money

157-42  committed have been made.

158-1     Sec. 194.44.  1.  The Department of Education shall transfer

158-2  from the State Distributive School Account to the Statewide Council

158-3  for the Coordination of the Regional Training Programs created by

158-4  NRS 391.516 the sum of $80,000 in each Fiscal Year 2003-2004

158-5  and 2004-2005 for additional training opportunities for educational

158-6  administrators in Nevada.

158-7     2.  The Statewide Council shall use the money:

158-8     (a) To support the goals of Nevada Project LEAD (Leadership

158-9  in Educational Administration Development), as established through

158-10  the Department of Educational Leadership in the College of

158-11  Education, located at the University of Nevada, Reno. In supporting

158-12  the goals of Nevada Project LEAD, the Statewide Council shall:

158-13        (1) Disseminate research-based knowledge related to

158-14  effective educational leadership behaviors and skills; and

158-15        (2) Develop, support and maintain on-going activities,

158-16  programs, training and networking opportunities.

158-17    (b) For purposes of providing additional training for educational

158-18  administrators, including, without limitation, paying:

158-19        (1) Travel expenses of administrators who attend the training

158-20  program;

158-21        (2) Travel and per-diem expenses for any consultants

158-22  contracted to provide additional training; and

158-23        (3) Any charges to obtain a conference room for the

158-24  provision of the additional training.

158-25    (c) To supplement and not replace the money that the school

158-26  district, Nevada Project LEAD or the regional training program

158-27  would otherwise expend for training for administrators as described

158-28  in this section.

158-29    3.  Any remaining balance of the transfers made by subsection

158-30  1 for the 2003-2004 Fiscal Year must be added to the money

158-31  received by the Statewide Council for the 2004-2005 Fiscal Year

158-32  and may be expended as that money is expended. Any remaining

158-33  balance of the transfers made by subsection 1 for the 2004-2005

158-34  Fiscal Year, including any money added from the transfer for the

158-35  previous fiscal year, must not be committed for expenditure after

158-36  June 30, 2005, and reverts to the State Distributive School Account

158-37  as soon as all payments of money committed have been made.

158-38    Sec. 194.46.  1.  The Department of Education shall transfer

158-39  from the State Distributive School Account the following sums for

158-40  remedial education programs for certain schools:

 

158-41  For Fiscal Year 2003-2004. $5,179,109

158-42  For Fiscal Year 2004-2005 . $5,013,874

159-1  The money allocated must be used to provide remedial education

159-2  programs that have been approved by the Department as being

159-3  effective in improving pupil achievement.

159-4     2.  A school may submit an application to the Department of

159-5  Education on or before November 1 of each fiscal year for

159-6  transmission to the State Board of Examiners for an allocation from

159-7  the amount authorized by subsection 1 if the school:

159-8     (a) Receives a designation as demonstrating need for

159-9  improvement.

159-10    (b) Did not receive a designation as demonstrating need for

159-11  improvement, but the school failed to meet adequate yearly

159-12  progress; or

159-13    (c) Did not receive a designation as demonstrating need for

159-14  improvement, but more than 40 percent of the pupils enrolled in the

159-15  school received an average score below the 26th percentile on all

159-16  four subjects tested pursuant to NRS 389.015.

159-17    3.  The Department of Education shall, in consultation with the

159-18  Budget Division of the Department of Administration and the

159-19  Legislative Bureau of Educational Accountability and Program

159-20  Evaluation, develop a form for such applications. The form must

159-21  include, without limitation, a notice that money received by a school

159-22  to implement or continue remedial education programs that have

159-23  been approved by the Department as being effective in improving

159-24  pupil achievement will be used to implement or continue the

159-25  programs in a manner that has been approved by the vendor of the

159-26  remedial program.

159-27    4.  Upon receipt of an application submitted pursuant to

159-28  subsection 2, the Department of Education shall review the

159-29  application jointly with the Budget Division of the Department of

159-30  Administration and the Legislative Bureau of Educational

159-31  Accountability and Program Evaluation. The Department

159-32  of Education shall transmit the application to the State Board of

159-33  Examiners with the recommendation of the Department of

159-34  Education concerning the allocation of money based upon each

159-35  application so received. The State Board of Examiners, or the Clerk

159-36  of the Board if authorized by the Board to act on its behalf, shall

159-37  consider each such application and, if it finds that an allocation

159-38  should be made, recommend the amount of the allocation to the

159-39  Interim Finance Committee. The Interim Finance Committee shall

159-40  consider each such recommendation, but is not bound to follow the

159-41  recommendation of the State Board of Examiners when determining

159-42  the allocation to be received by a school. In determining the amount

159-43  of the allocation, the State Board of Examiners and the Interim

159-44  Finance Committee shall consider:

160-1     (a) The total number of pupils enrolled in the school who failed

160-2  to meet adequate yearly progress;

160-3     (b) The percentage of pupils enrolled in the school who failed to

160-4  meet adequate yearly progress;

160-5     (c) The total number of subgroups of pupils, as prescribed by the

160-6  No Child Left Behind Act of 2001, 20 U.S.C. §§ 6301 et seq.,

160-7  enrolled in the school who failed to meet adequate yearly progress;

160-8  and

160-9     (d) The financial need of the particular school.

160-10    5.  In addition to the considerations set forth in subsection 4, in

160-11  determining whether to approve an application for a school that has

160-12  received an allocation in the immediately preceding year and in

160-13  determining the amount of the allocation for such a school, the State

160-14  Board of Examiners and the Interim Finance Committee shall

160-15  consider whether the school has carried out the program of remedial

160-16  study for which it received an allocation in a manner that has been

160-17  approved by the vendor of the remedial program and whether the

160-18  program has been successful, as measured by the academic

160-19  achievement of the pupils enrolled in the school on the examinations

160-20  administered pursuant to NRS 389.015 or 389.550 and any

160-21  assessments related to the program of remedial study.

160-22    6.  A school that receives an allocation of money pursuant to

160-23  this section shall use the money to:

160-24    (a) Pay the costs incurred by the school in providing the

160-25  program of remedial study required by NRS 385.389. The money

160-26  must first be applied to those pupils who failed to meet adequate

160-27  yearly progress.

160-28    (b) Pay for the salaries, training or other compensation of

160-29  teachers and other educational personnel to provide the program

160-30  of remedial study, instructional materials required for the program

160-31  of remedial study, equipment necessary to offer the program of

160-32  remedial study and all other additional operating costs attributable to

160-33  the program of remedial study, to the extent that the training,

160-34  materials and equipment are those that are approved by the vendor

160-35  of the remedial program.

160-36    (c) Supplement and not replace the money the school would

160-37  otherwise expend for programs of remedial study.

160-38    7.  Before a school amends a plan for expenditure of an

160-39  allocation of money received pursuant to this section, the school

160-40  district in which the school is located must submit the proposed

160-41  amendment to the Department of Education to receive approval

160-42  from the Department of Education, the Budget Division of the

160-43  Department of Administration and the Legislative Bureau of

160-44  Educational Accountability and Program Evaluation, or the Interim

160-45  Finance Committee.

161-1     8.  The sums authorized for expenditure in subsection 1 are

161-2  available for either fiscal year. Any remaining balance of those sums

161-3  must not be committed for expenditure after June 30, 2005, and

161-4  reverts to the State Distributive School Account as soon as all

161-5  payments of money committed have been made.

161-6     Sec. 194.48.  1.  The Department of Education shall transfer

161-7  from the State Distributive School Account the following sums for

161-8  supplemental services or tutoring for pupils in non-Title I schools

161-9  that failed to meet adequate yearly progress on the examinations

161-10  administered pursuant to NRS 389.550:

 

161-11  For the Fiscal Year 2003-2004. $1,000,000

161-12  For the Fiscal Year 2004-2005 . $1,500,000

 

161-13    2.  The supplemental services or tutoring for which money is

161-14  provided pursuant to this section must:

161-15    (a) Be conducted before or after school, on weekends, during the

161-16  summer or between sessions in schools with year-round school

161-17  calendars; and

161-18    (b) Be selected by the Department as an approved provider in

161-19  accordance with the No Child Left Behind Act of 2001, 20 U.S.C.

161-20  §§ 6301 et seq.

161-21    3.  A school may submit an application to the Department of

161-22  Education on or before November 1 of each fiscal year for

161-23  transmission to the State Board of Examiners for an allocation from

161-24  the amount authorized by subsection 1 if the school:

161-25    (a) Receives a designation as demonstrating need for

161-26  improvement; and

161-27    (b) Is not receiving money from Title I, 20 U.S.C. §§ 6301 et

161-28  seq.

161-29    4.  The Department of Education shall, in consultation with the

161-30  Budget Division of the Department of Administration and the

161-31  Legislative Bureau of Educational Accountability and Program

161-32  Evaluation, develop a form for such applications.

161-33    5.  Upon receipt of an application submitted pursuant to

161-34  subsection 3, the Department of Education shall review the

161-35  application jointly with the Budget Division of the Department of

161-36  Administration and the Legislative Bureau of Educational

161-37  Accountability and Program Evaluation. The Department

161-38  of Education shall transmit the application to the State Board of

161-39  Examiners with the recommendation of the Department of

161-40  Education concerning the allocation of money based upon each

161-41  application so received. The State Board of Examiners, or the Clerk

161-42  of the Board if authorized by the Board to act on its behalf, shall

161-43  consider each such application and, if it finds that an allocation

162-1  should be made, recommend the amount of the allocation to the

162-2  Interim Finance Committee. The Interim Finance Committee shall

162-3  consider each such recommendation, but is not bound to follow the

162-4  recommendation of the State Board of Examiners when determining

162-5  the allocation to be received by a school district.

162-6     6.  A school that receives an allocation of money pursuant to

162-7  this section shall use the money to:

162-8     (a) Provide supplemental services or tutoring that has been

162-9  selected and approved by the Department of Education.

162-10    (b) Pay the costs incurred by the school in providing the

162-11  supplemental services or tutoring. The money must be applied to

162-12  those pupils who failed to meet adequate yearly progress.

162-13    (c) Pay for the salaries, training or other compensation of

162-14  teachers and other educational personnel to provide the

162-15  supplemental services or tutoring, instructional materials required

162-16  for the program, equipment necessary to offer the program and all

162-17  other additional operating costs attributable to the program.

162-18    (d) Supplement and not replace the money the school district

162-19  would otherwise expend for supplemental services or tutoring.

162-20    7.  Before a school amends a plan for expenditure of an

162-21  allocation of money received pursuant to this section, the school

162-22  district in which the school is located must submit the proposed

162-23  amendment to the Department of Education to receive approval

162-24  from the Department of Education, the Budget Division of the

162-25  Department of Administration and the Legislative Bureau of

162-26  Educational Accountability and Program Evaluation, or the Interim

162-27  Finance Committee.

162-28    8.  The sums transferred pursuant to subsection 1 are available

162-29  for either fiscal year. Any remaining balance of those sums must not

162-30  be committed for expenditure after June 30, 2005, and reverts to the

162-31  State Distributive School Account as soon as all payments of money

162-32  committed have been made.

162-33    Sec. 194.50.  1.  The Department of Education shall transfer

162-34  from the State Distributive School Account the following sums for

162-35  early childhood education:

 

162-36  For the Fiscal Year 2003-2004. $2,896,583

162-37  For the Fiscal Year 2004-2005. $2,896,583

 

162-38    2.  Of the sums transferred pursuant to subsection 1, $301,000

162-39  in each fiscal year of the 2003-2005 biennium must be used for the

162-40  Classroom on Wheels Program.

162-41    3.  The remaining money transferred by subsection 1 must be

162-42  used by the Department of Education for competitive state grants to

163-1  school districts and community-based organizations for early

163-2  childhood education programs.

163-3     4.  To receive a grant of money pursuant to subsections 2 and 3,

163-4  school districts, community-based organizations and the Classroom

163-5  on Wheels Program must submit a comprehensive plan to the

163-6  Department of Education that includes, without limitation:

163-7     (a) A detailed description of the proposed early childhood

163-8  education program;

163-9     (b) A description of the manner in which the money will be

163-10  used, which must supplement and not replace the money that would

163-11  otherwise be expended for early childhood education programs; and

163-12    (c) A plan for the longitudinal evaluation of the program to

163-13  determine the effectiveness of the program on the academic

163-14  achievement of children who participate in the program.

163-15    5.  A school district, community-based organization or

163-16  Classroom on Wheels Program that receives a grant of money shall:

163-17    (a) Use the money to initiate or expand prekindergarten

163-18  education programs that meet the criteria set forth in the publication

163-19  of the Department of Education, entitled “August 2000 Public

163-20  Support for Prekindergarten Education For School Readiness in

163-21  Nevada.”

163-22    (b) Use the money to supplement and not replace the money that

163-23  the school district, community-based organization or Classroom on

163-24  Wheels Program would otherwise expend for early childhood

163-25  education programs, as described in this section.

163-26    (c) Use the money to pay for the salaries and other items directly

163-27  related to the instruction of pupils in the classroom.

163-28    (d) Submit a longitudinal evaluation of the program in

163-29  accordance with the plan submitted pursuant to paragraph (c) of

163-30  subsection 4.

163-31  The money must not be used to remodel classrooms or facilities or

163-32  for playground equipment.

163-33    6.  The Department of Education shall develop statewide

163-34  performance and outcome indicators to measure the effectiveness of

163-35  the early childhood education programs for which grants of money

163-36  were awarded pursuant to this section. The indicators must include,

163-37  without limitation:

163-38    (a) Longitudinal measures of the developmental progress of

163-39  children before and after their completion of the program;

163-40    (b) Longitudinal measures of parental involvement in the

163-41  program before and after completion of the program; and

163-42    (c) The percentage of participants who drop out of the program

163-43  before completion.

163-44    7.  The Department of Education shall review the evaluations of

163-45  the early childhood education programs submitted by each school

164-1  district, community-based organization and the Classroom on

164-2  Wheels Program pursuant to paragraph (d) of subsection 5 and

164-3  prepare a compilation of the evaluations for inclusion in the report

164-4  submitted pursuant to subsection 8.

164-5     8.  The Department of Education shall, on an annual basis,

164-6  provide a written report to the Governor, Legislative Committee on

164-7  Education and the Legislative Bureau of Educational Accountability

164-8  and Program Evaluation regarding the effectiveness of the early

164-9  childhood programs for which grants of money were received. The

164-10  report must include, without limitation:

164-11    (a) The number of grants awarded;

164-12    (b) An identification of each school district, community-based

164-13  organization and the Classroom on Wheels Program that received a

164-14  grant of money and the amount of each grant awarded;

164-15    (c) For each school district, community based-organization and

164-16  the Classroom on Wheels Program that received a grant of money:

164-17        (1) The number of children who received services through a

164-18  program funded by the grant for each year that the program received

164-19  funding from the State for early childhood programs; and

164-20        (2) The average per child expenditure for the program for

164-21  each year the program received funding from the State for early

164-22  childhood programs;

164-23    (d) A compilation of the evaluations reviewed pursuant to

164-24  subsection 7 that includes, without limitation:

164-25        (1) A longitudinal comparison of the data showing the

164-26  effectiveness of the different programs; and

164-27        (2)  A description of the programs in this state that are the

164-28  most effective; and

164-29    (e) Any recommendations for legislation.

164-30    9.  Any balance of the sums transferred pursuant to subsection 1

164-31  remaining at the end of the respective fiscal years must not be

164-32  committed for expenditure after June 30 of the respective fiscal

164-33  years and reverts to the State Distributive School Account as soon as

164-34  all payments of money committed have been made.

164-35    Sec. 194.52.  1.  The Department of Education shall transfer

164-36  from the State Distributive School Account the following sums to

164-37  purchase one-fifth of a year of service for certain teachers in

164-38  accordance with NRS 391.165:

 

164-39  For the Fiscal Year 2003-2004. $2,689,206

164-40  For the Fiscal Year 2004-2005. $7,045,056

 

164-41    2.  The Department of Education shall distribute the money

164-42  appropriated by subsection 1 to the school districts to assist the

164-43  school districts with paying for the retirement credit for certain

165-1  teachers in accordance with NRS 391.165. The amount of money

165-2  distributed to each school district must be proportionate to the total

165-3  costs of paying for the retirement credit pursuant to NRS 391.165

165-4  for each fiscal year. If insufficient money is available from the

165-5  appropriation to pay the total costs necessary to pay the retirement

165-6  credit for each fiscal year, the school district shall pay the difference

165-7  to comply with NRS 391.165.

165-8     3.  Any balance of the sums appropriated by subsection 1

165-9  remaining at the end of the respective fiscal years must not be

165-10  committed for expenditure after June 30 of the respective fiscal

165-11  years and reverts to the State General Fund as soon as all payments

165-12  of money committed have been made.

165-13    Sec. 194.54.  1.  The Department of Education shall transfer

165-14  from the State Distributive School Account the following sum to

165-15  purchase one-fifth of a year of service for certain licensed

165-16  educational personnel in accordance with NRS 391.165:

 

165-17  For the Fiscal Year 2004-2005. $5,732,643

 

165-18    2.  The Department of Education shall distribute the money

165-19  appropriated by subsection 1 to the school districts to assist the

165-20  school districts with paying for the retirement credit for certain

165-21  licensed educational personnel in accordance with NRS 391.165.

165-22  The amount of money distributed to each school district must be

165-23  proportionate to the total costs of paying for the retirement credit

165-24  pursuant to NRS 391.165 for each fiscal year. If insufficient money

165-25  is available to pay the total costs necessary to pay the retirement

165-26  credit for each fiscal year, the school district shall pay the difference

165-27  to comply with NRS 391.165.

165-28    3.  Any remaining balance of the appropriation made by

165-29  subsection 1 must not be committed for expenditure after June 30,

165-30  2005, and reverts to the State General Fund as soon as all payments

165-31  of money committed have been made.

165-32    Sec. 194.56.  Of the amounts included in the basic support

165-33  guarantee amounts enumerated in sections 194.22 and 194.24 of this

165-34  act, $64,425,447 for Fiscal Year 2003-2004 and $66,721,434 for

165-35  Fiscal Year 2004-2005 must be expended for the purchase of

165-36  textbooks, instructional supplies and instructional hardware as

165-37  prescribed in section 165.2 of this act.

165-38    Sec. 194.58.  All funding remaining in the Fund for School

165-39  Improvement at the close of Fiscal Year 2002-2003 shall be

165-40  transferred to the budget for the State Distributive School Account

165-41  and shall be authorized for expenditure in that account.

165-42    Sec. 194.60.  The sums appropriated or authorized in sections

165-43  194.40 to 194.54, inclusive, of this act:

166-1     1.  Must be accounted for separately from any other money

166-2  received by the school districts of this state and used only for the

166-3  purposes specified in the applicable section of this act.

166-4     2.  May not be used to settle or arbitrate disputes between a

166-5  recognized organization representing employees of a school district

166-6  and the school district, or to settle any negotiations.

166-7     3.  May not be used to adjust the district-wide schedules of

166-8  salaries and benefits of the employees of a school district.

166-9     Sec. 194.62.  1.  The Department of Education shall transfer

166-10  from the State Distributive School Account the following sums for

166-11  special transportation costs to school districts:

 

166-12  For the 2003-2004 school year. $47,715

166-13  For the 2004-2005 school year. $47,715

 

166-14    2.  Pursuant to NRS 392.015, the Department of Education shall

166-15  use the money transferred in subsection 1 to reimburse school

166-16  districts for the additional costs of transportation for any pupil to a

166-17  school outside the school district in which his residence is located.

166-18    Sec. 194.64.  There is hereby appropriated from the State

166-19  General Fund to the State Distributive School Account created by

166-20  NRS 387.030 in the State General Fund the sum of $3,152,559 for

166-21  an unanticipated shortfall in money in Fiscal Year 2002-2003. This

166-22  appropriation is supplemental to that made by section 4 of chapter

166-23  565, Statutes of Nevada 2001, at page 2832 and to that made

166-24  pursuant to Assembly Bill No. 253 of the 72nd Legislative Session.

166-25    Sec. 194.66.  Each school district shall expend the revenue

166-26  made available through this act, as well as other revenue from state,

166-27  local and federal sources, in a manner that is consistent with NRS

166-28  288.150 and that is designed to attain the goals of the Legislature

166-29  regarding educational reform in this state, especially with regard to

166-30  assisting pupils in need of remediation and pupils who are not

166-31  proficient in the English language. Materials and supplies for

166-32  classrooms are subject to negotiation by employers with recognized

166-33  employee organizations.

166-34    Sec. 195. The provisions of:

166-35    1.  Section 173 of this act does not apply to any taxes

166-36  precollected pursuant to chapter 463 of NRS on or before the

166-37  effective date of that section.

166-38    2.  Sections 80, 82 and 83 of this act do not apply to any taxes

166-39  precollected pursuant to chapter 370 of NRS on or before the

166-40  effective date of those sections.

166-41    3.  Sections 77, 78 and 172 of this act do not affect the amount

166-42  of any license fees or taxes due for any period ending on or before

166-43  July 31, 2003.

167-1     4.  Sections 26 to 58, inclusive, of this act apply to any taxable

167-2  admission charge that is collected pursuant to the provisions of

167-3  those sections on or after January 1, 2004.

167-4     5.  Section 144 of this act do not apply to any contracts made

167-5  before the effective date of that section.

167-6     Sec. 196.  The provisions of subsection 3 of section 189 of this

167-7  act do not:

167-8     1.  Affect any rights, duties or liability of any person relating to

167-9  any taxes imposed pursuant to chapter 364A of NRS for any period

167-10  ending before January 1, 2004.

167-11    2.  Apply to the administration, collection and enforcement of

167-12  any taxes imposed pursuant to chapter 364A of NRS for any period

167-13  ending before January 1, 2004.

167-14    Sec. 196.1 Notwithstanding the provisions of section 165.2 of

167-15  this act, the Department of Education, the Budget Division of the

167-16  Department of Administration and the Fiscal Analysis Division of

167-17  the Legislative Counsel Bureau shall carry out the provisions of

167-18  subsections 1 and 2 of that section for fiscal year 2003-2004 as soon

167-19  as practicable after the effective date of that section.

167-20    Sec. 196.3.  1.  Notwithstanding the provisions of sections

167-21  58.12 to 58.80, inclusive, of this act, a financial institution is exempt

167-22  from the franchise fee imposed pursuant to section 58.44 of this act

167-23  for the calendar quarter ending on December 31, 2003.

167-24    2.  As used in this section:

167-25    (a) Except as otherwise provided in paragraph (b), “financial

167-26  institution” means:

167-27        (1) An institution licensed, registered or otherwise authorized

167-28  to do business in this state pursuant to the provisions of chapter 604,

167-29  645B, 645E or 649 of NRS or title 55 or 56 of NRS, or a similar

167-30  institution chartered or licensed pursuant to federal law and doing

167-31  business in this state;

167-32        (2) Any other person conducting loan or credit card

167-33  processing activities in this state; and

167-34        (3) Any other bank, bank holding company, national bank,

167-35  savings association, federal savings bank, trust company, credit

167-36  union, building and loan association, investment company,

167-37  registered broker or dealer in securities or commodities, finance

167-38  company, dealer in commercial paper or other business entity

167-39  engaged in the business of lending money, providing credit,

167-40  securitizing receivables or fleet leasing, or any related business

167-41  entity, doing business in this state.

167-42    (b) “Financial institution” does not include:

167-43        (1) A nonprofit organization that is recognized as exempt

167-44  from taxation pursuant to 26 U.S.C. § 501(c).

168-1         (2) A credit union organized under the provisions of chapter

168-2  678 of NRS or the Federal Credit Union Act.

168-3     Sec. 196.5. 1.  The franchise tax imposed by section 24.38 of

168-4  this act applies to any Nevada taxable income earned by a financial

168-5  institution on or after November 1, 2003.

168-6     2.  Notwithstanding the provisions of section 24.38 of this act,

168-7  the tax return and remittance of the tax required pursuant to section

168-8  24.38 of this act for any taxable year ending before November 1,

168-9  2004, is due on January 15, 2005.

168-10    3.  As used in this section:

168-11    (a) “Financial institution” has the meaning ascribed to it in

168-12  section 24.18 of this act.

168-13    (b) “Nevada taxable income” has the meaning ascribed to it in

168-14  section 24.22 of this act.

168-15    (c) “Taxable year” has the meaning ascribed to it in section

168-16  24.24 of this act.

168-17    Sec. 196.7.  The Legislative Committee on Taxation, Public

168-18  Revenue and Tax Policy established by the provisions of section

168-19  127 of this act shall:

168-20    1.  Review and study:

168-21    (a) The impact, if any, that the imposition of the tax on live

168-22  entertainment imposed pursuant to section 36 of this act has had on

168-23  revenue received by the state and local governments from special

168-24  events conducted in this state.

168-25    (b) Whether promoters of special events are contracting with

168-26  entities in other states to hold the special events in those other states

168-27  as a result of the imposition of the tax.

168-28    (c) The loss of revenue, if any, from special events resulting

168-29  from the imposition of the tax.

168-30    (d) The feasibility and need for exempting such special events

168-31  from the tax.

168-32    (e) Standards and procedures that may be adopted for

168-33  determining whether special events should be exempt from the tax

168-34  and the qualifications for such an exemption.

168-35    2.  Submit a report of the results of its review and any

168-36  recommendations for legislation to the 73rd Session of the Nevada

168-37  Legislature.

168-38    Sec. 197.  The Budget Division of the Department of

168-39  Administration and the Fiscal Analysis Division of the Legislative

168-40  Counsel Bureau shall jointly:

168-41    1.  Identify all departments, institutions and agencies of the

168-42  Executive Department of the State Government that administer

168-43  programs for the treatment of alcohol and drug abuse or provide

168-44  funding to local governments for such programs;

169-1     2.  Develop a proposal for coordinating such programs,

169-2  reducing the administrative costs associated with such programs and

169-3  maximizing the use of state revenue being expended for such

169-4  programs; and

169-5     3.  Report their recommendations to the Governor and the

169-6  Director of the Legislative Counsel Bureau not later than

169-7  December 1, 2004.

169-8     Sec. 198.  1.  This section and sections 59, 60, 67, 69, 75,

169-9  75.3, 75.7, 76, 80, 82, 83, 86, 87, 88, 90 to 93, inclusive, 98, 101,

169-10  112, 114, 116, 125 to 132, inclusive, 144 to 165, inclusive, 168,

169-11  173, 178, 188 to 188.7, inclusive, 190 to 193, inclusive, 194.10,

169-12  194.14 to 194.56, inclusive, 194.60, 194.62, 195, 196, 196.1, 196.7

169-13  and 197 of this act and subsection 1 of section 189 of this act

169-14  become effective upon passage and approval.

169-15    2.  Sections 194.58 and 194.64 of this act become effective

169-16  upon passage and approval and apply retroactively to June 30, 2003.

169-17    3.  Sections 165.2, 165.4, 165.6, 166.2, 194 and 194.66 of this

169-18  act become effective upon passage and approval and apply

169-19  retroactively to July 1, 2003.

169-20    4.  Sections 77, 78, 79, 81, 84, 85, 172, 174, 175 and 177 of this

169-21  act and subsection 2 of section 189 of this act become effective:

169-22    (a) Upon passage and approval for the purpose of adopting

169-23  regulations and performing any other preparatory administrative

169-24  tasks that are necessary to carry out the provisions of this act; and

169-25    (b) On August 1, 2003, for all other purposes.

169-26    5.  Sections 58.10 to 58.80, inclusive, 70, 71, 72, 73, 186.3,

169-27  186.5, 186.7 and 196.3 of this act become effective:

169-28    (a) Upon passage and approval for the purpose of adopting

169-29  regulations and performing any other preparatory administrative

169-30  tasks that are necessary to carry out the provisions of this act; and

169-31    (b) On October 1, 2003, for all other purposes.

169-32    6.  Sections 24.10 to 24.74, inclusive, 185.30 to 186, inclusive,

169-33  186.4, 186.6, 186.8, 186.9 and 196.5 of this act become effective:

169-34    (a) Upon passage and approval for the purpose of adopting

169-35  regulations and performing any other preparatory administrative

169-36  tasks that are necessary to carry out the provisions of this act; and

169-37    (b) On November 1, 2003, for all other purposes.

169-38    7.  Sections 1 to 24, inclusive, 25 to 58, inclusive, 61 to 66,

169-39  inclusive, 68, 70.5, 71.5, 72.5, 73.5, 74, 89, 94 to 97, inclusive, 99,

169-40  100, 102 to 111, inclusive, 118 to 124, inclusive, 133 to 143,

169-41  inclusive, 166, 167, 169, 170, 171, 176 and 179 to 185, inclusive, of

169-42  this act and subsection 3 of section 189 of this act become effective:

169-43    (a) Upon passage and approval for the purpose of adopting

169-44  regulations and performing any other preparatory administrative

169-45  tasks that are necessary to carry out the provisions of this act; and

170-1     (b) On January 1, 2004, for all other purposes.

170-2     8.  Sections 80.5, 82.5, 83.5, 166.4, 187 and 194.12 of this act

170-3  become effective on July 1, 2004.

170-4     9.  Sections 113, 115 and 117 of this act become effective at

170-5  12:01 a.m. on October 1, 2029.

170-6     10.  Sections 126 to 131, inclusive, of this act expire by

170-7  limitation on June 30, 2005.

170-8     11.  Sections 112, 114 and 116 of this act expire by limitation

170-9  on September 30, 2029.

 

170-10  LEADLINES OF REPEALED SECTIONS

 

170-11      353.272  “Fund” defined.

170-12      364A.010  Definitions.

170-13      364A.020  “Business” defined.

170-14      364A.030  “Commission” defined.

170-15      364A.040  “Employee” defined.

170-16      364A.050  “Wages” defined.

170-17      364A.060  Regulations of Nevada Tax Commission.

170-18      364A.070  Maintenance and availability of records of

170-19  business; penalty.

170-20      364A.080  Examination of records by Department; payment

170-21  of expenses of Department for examination of records outside

170-22  State.

170-23      364A.090  Authority of Executive Director to request

170-24  information to carry out chapter.

170-25      364A.100  Confidentiality of records and files of

170-26  Department.

170-27      364A.110  Business Tax Account: Deposits; refunds.

170-28      364A.120  Activities constituting business.

170-29      364A.130  Business license required; application for license;

170-30  activities constituting conduct of business.

170-31      364A.135  Revocation or suspension of business license for

170-32  failure to comply with statutes or regulations.

170-33      364A.140  Imposition, payment and amount of tax; filing

170-34  and contents of return.

170-35      364A.150  Calculation of total number of equivalent full-

170-36  time employees; exclusion of hours of certain employees with

170-37  lower incomes who received free child care from business.

170-38      364A.151  Exclusion of hours from calculation for

170-39  employment of pupil as part of program that combines work

170-40  and study.

171-1      364A.152  Responsibility of operator of facility for trade

171-2  shows or conventions to pay tax on behalf of participants who

171-3  do not have business license; exception.

171-4      364A.1525  Requirements to qualify as organization created

171-5  for religious, charitable or educational purposes.

171-6      364A.160  Exemption for natural person with no employees

171-7  during calendar quarter.

171-8      364A.170  Partial abatement of tax on new or expanded

171-9  business.

171-10      364A.175  Exemption for activities conducted pursuant to

171-11  certain contracts executed before July 1, 1991.

171-12      364A.180  Extension of time for payment; payment of

171-13  interest during period of extension.

171-14      364A.190  Payment of penalty or interest not required

171-15  under certain circumstances.

171-16      364A.230  Remedies of state are cumulative.

171-17      364A.240  Certification of excess amount collected; credit

171-18  and refund.

171-19      364A.250  Limitations on claims for refund or credit; form

171-20  and contents of claim; failure to file claim constitutes waiver;

171-21  service of notice of rejection of claim.

171-22      364A.260  Interest on overpayments; disallowance of

171-23  interest.

171-24      364A.270  Injunction or other process to prevent collection

171-25  of tax prohibited; filing of claim condition precedent to

171-26  maintaining action for refund.

171-27      364A.280  Action for refund: Time to sue; venue of action;

171-28  waiver.

171-29      364A.290  Right of appeal on failure of Department to mail

171-30  notice of action on claim; allocation of judgment for claimant.

171-31      364A.300  Allowance of interest in judgment for amount

171-32  illegally collected.

171-33      364A.310  Standing to recover.

171-34      364A.320  Action for recovery of erroneous refund:

171-35  Jurisdiction; venue; prosecution by Attorney General.

171-36      364A.330  Cancellation of illegal determination: Procedure;

171-37  limitation.

171-38      364A.340  Proof of subcontractor’s compliance with

171-39  provisions of chapter.

171-40      364A.350  Penalty for false or fraudulent returns,

171-41  statements or records.

171-42      375.025  Additional tax in certain counties.

171-43      375.075  Additional tax in certain counties: Disposition and

171-44  use of proceeds.

171-45      463.4001  Definitions.

171-46      463.4002  “Auditorium” defined.

171-47      463.4004  “Casino showroom” defined.

171-48      463.4006  “Instrumental music” defined.

171-49      463.4008  “Mechanical music” defined.

171-50      463.4009  “Mechanical speech” defined.

171-51      463.401  Levy; amount; exemptions.

171-52      463.4015  Types of entertainment which are not subject to

171-53  casino entertainment tax.

171-54      463.402  Forms for reports; regulations and standards.

171-55      463.403  Monthly reports and payments; overpayments and

171-56  underpayments; interest.

171-57      463.404  Remittances must be deposited in State General

171-58  Fund; refunds of tax erroneously paid.

171-59      463.4045  Refund of overpayment.

171-60      463.405  Records of receipts: Maintenance; inspection.

171-61      463.4055  Ticket for admission to certain establishments

171-62  must indicate whether tax is included in price of ticket.

171-63      463.406  Penalties.

 

171-64  H