Assembly Bill No. 497–Assemblyman Price (by request)

March 12, 1999

____________

Referred to Committee on Taxation

 

SUMMARY—Repeals business tax prospectively. (BDR 32-1224)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: Yes.

~

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

 

AN ACT relating to taxation; repealing the business tax prospectively; 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. NRS 360.225 is hereby amended to read as follows:

1-2 360.225 1. During the course of an investigation undertaken

1-3 pursuant to NRS 360.130 of a person claiming:

1-4 (a) A partial abatement of property taxes pursuant to NRS 361.0687;

1-5 (b) [An exemption from taxes upon the privilege of doing business in

1-6 this state pursuant to NRS 364A.170;

1-7 (c)] A deferral of the payment of taxes on the sale of capital goods

1-8 pursuant to NRS 372.397 or 374.402; or

1-9 [(d)] (c) An abatement of taxes on the gross receipts from the sale,

1-10 storage, use or other consumption of eligible machinery or equipment

1-11 pursuant to NRS 374.357,

1-12 the department shall investigate whether the person meets the eligibility

1-13 requirements for the abatement, partial abatement, exemption or deferral

1-14 that the person is claiming.

1-15 2. If the department finds that the person does not meet the eligibility

1-16 requirements for the abatement, exemption or deferral which the person is

1-17 claiming, the department shall report its findings to the commission on

1-18 economic development and take any other necessary actions.

2-1 Sec. 2. NRS 360.300 is hereby amended to read as follows:

2-2 360.300 1. If a person fails to file a return or the department is not

2-3 satisfied with the return or returns of any tax, contribution or premium or

2-4 amount of tax, contribution or premium required to be paid to the state by

2-5 any person, in accordance with the applicable provisions of NRS 482.313,

2-6 this chapter or chapter 362, [364A,] 365, 369, 370, 372, 372A, 373, 374,

2-7 377, 377A, 444A, 585, 590 or 680B of NRS as administered or audited by

2-8 the department, it may compute and determine the amount required to be

2-9 paid upon the basis of:

2-10 (a) The facts contained in the return;

2-11 (b) Any information within its possession or that may come into its

2-12 possession; or

2-13 (c) Reasonable estimates of the amount.

2-14 2. One or more deficiency determinations may be made with respect to

2-15 the amount due for one or for more than one period.

2-16 3. In making its determination of the amount required to be paid, the

2-17 department shall impose interest on the amount of tax determined to be

2-18 due, calculated at the rate and in the manner set forth in NRS 360.417,

2-19 unless a different rate of interest is specifically provided by statute.

2-20 4. The department shall impose a penalty of 10 percent in addition to

2-21 the amount of a determination that is made in the case of a person’s failure

2-22 to file a return with the department.

2-23 5. When a business is discontinued, a determination may be made at

2-24 any time thereafter within the time prescribed in NRS 360.355 as to

2-25 liability arising out of that business, irrespective of whether the

2-26 determination is issued before the due date of the liability.

2-27 Sec. 3. NRS 360.412 is hereby amended to read as follows:

2-28 360.412 If the department believes that the collection of any amount

2-29 of sales or use tax [, business tax] or other excise due pursuant to this Title,

2-30 NRS 482.313 or chapter 585 of NRS will be jeopardized by delay, [it] the

2-31 department shall make a determination of the amount required to be

2-32 collected and serve notice of the determination upon the person against

2-33 whom it is made.

2-34 Sec. 4. NRS 360.417 is hereby amended to read as follows:

2-35 360.417 Unless a different penalty or rate of interest is specifically

2-36 provided by statute, any person who fails to pay any tax provided for in

2-37 chapter 362, [364A,] 365, 369, 370, 372, 373, 374, 377, 377A, 444A or

2-38 585 of NRS, or fee provided for in NRS 482.313 or 590.700 to 590.920,

2-39 inclusive, to the state or a county within the time required [,] shall pay a

2-40 penalty of not more than 10 percent of the amount of the tax or fee which

2-41 is owed, as determined by the department, in addition to the tax or fee, plus

2-42 interest at the rate of 1 percent per month, or fraction of a month, from the

3-1 last day of the month following the period for which the amount or any

3-2 portion of the amount should have been reported until the date of payment.

3-3 Sec. 5. NRS 360.419 is hereby amended to read as follows:

3-4 360.419 1. If the executive director or a designated hearing officer

3-5 finds that a person’s failure to make a timely return or payment of a tax

3-6 imposed pursuant to NRS 361.320 or chapter 361A, 376A, 377 or 377A of

3-7 NRS, or by chapter 362, [364A,] 365, 369, 370, 372, 372A, 373, 374,

3-8 375A or 375B of NRS, is the result of circumstances beyond his control

3-9 and occurred despite the exercise of ordinary care and without intent, the

3-10 department may relieve him of all or part of any interest or penalty or both.

3-11 2. A person seeking this relief must file with the department a

3-12 statement under oath setting forth the facts upon which he bases his claim.

3-13 3. The department shall disclose, upon the request of any person:

3-14 (a) The name of the person to whom relief was granted; and

3-15 (b) The amount of the relief.

3-16 4. The executive director or a designated hearing officer shall act upon

3-17 the request of a taxpayer seeking relief pursuant to NRS 361.4835 which is

3-18 deferred by a county treasurer or county assessor.

3-19 Sec. 6. NRS 360.510 is hereby amended to read as follows:

3-20 360.510 1. If any person is delinquent in the payment of any tax or

3-21 fee administered by the department or if a determination has been made

3-22 against him which remains unpaid, the department may:

3-23 (a) Not later than 3 years after the payment became delinquent or the

3-24 determination became final; or

3-25 (b) Not later than 5 years after the last recording of an abstract of

3-26 judgment or of a certificate constituting a lien for tax owed,

3-27 give a notice of the delinquency and a demand to transmit personally or by

3-28 registered or certified mail to any person, including, without limitation, any

3-29 officer or department of the state or any political subdivision or agency of

3-30 the state, who has in his possession or under his control any credits or other

3-31 personal property belonging to the delinquent [,] taxpayer, or owing any

3-32 debts to the delinquent taxpayer or person against whom a determination

3-33 has been made which remains unpaid, or owing any debts to the delinquent

3-34 taxpayer or that person. In the case of any state officer, department or

3-35 agency, the notice must be given to the officer, department or agency

3-36 before it presents the claim of the delinquent taxpayer to the state

3-37 controller.

3-38 2. A state officer, department or agency which receives such a notice

3-39 may satisfy any debt owed to it by that person before it honors the

3-40 department’s notice.

3-41 3. After receiving the demand to transmit, the persons so notified may

3-42 not transfer or otherwise dispose of the credits, other personal property, or

4-1 debts in their possession or under their control at the time they received the

4-2 notice until the department consents to a transfer or other disposition.

4-3 4. All persons so notified shall, within 10 days after receipt of the

4-4 demand to transmit, inform the department of, and transmit to the

4-5 department all such credits, other personal property, or debts in their

4-6 possession, under their control or owing by them within the time and in the

4-7 manner requested by the department. Except as otherwise provided in

4-8 subsection 5, no further notice is required to be served to those persons.

4-9 5. If the property of the delinquent taxpayer consists of a series of

4-10 payments owed to him, the person who owes or controls the payments

4-11 shall transmit the payments to the department until otherwise notified by

4-12 the department. If the debt of the delinquent taxpayer is not paid within 1

4-13 year after the department issued the original demand to transmit, [it] the

4-14 department shall issue another demand to transmit to the person

4-15 responsible for making the payments informing him to continue to transmit

4-16 payments to the department or that his duty to transmit the payments to the

4-17 department has ceased.

4-18 6. If the notice of the delinquency seeks to prevent the transfer or other

4-19 disposition of a deposit in a bank or other credits or personal property in

4-20 the possession or under the control of a bank or other depository

4-21 institution, the notice must be delivered or mailed to the branch or office of

4-22 the bank or other depository institution at which the deposit is carried or at

4-23 which the credits or personal property is held.

4-24 7. If any person so notified makes any transfer or other disposition of

4-25 the property or debts required to be withheld or transmitted, to the extent

4-26 of the value of the property or the amount of the debts thus transferred or

4-27 paid, he is liable to the state for any indebtedness due pursuant to NRS

4-28 482.313, this chapter or chapter 362, [364A,] 365, 369, 370, 372, 372A,

4-29 373, 374, 377, 377A, 444A, 585, 590 or 680B of NRS from the person

4-30 with respect to whose obligation the notice was given if solely by reason of

4-31 the transfer or other disposition the state is unable to recover the

4-32 indebtedness of the person with respect to whose obligation the notice was

4-33 given.

4-34 Sec. 7. NRS 244.335 is hereby amended to read as follows:

4-35 244.335 1. Except as otherwise provided in subsection 2, the board

4-36 of county commissioners may:

4-37 (a) Regulate all character of lawful trades, callings, industries,

4-38 occupations, professions and business conducted in its county outside of

4-39 the limits of incorporated cities and towns.

4-40 (b) Except as otherwise provided in NRS 244.3359 and 576.128, fix,

4-41 impose and collect a license tax for revenue or for regulation, or [for both

4-42 revenue and regulation,] both, on such trades, callings, industries,

4-43 occupations, professions and business.

5-1 2. The county license boards have the exclusive power in their

5-2 respective counties to regulate entertainers employed by an entertainment

5-3 by referral service , and the business of conducting a dancing hall, escort

5-4 service, entertainment by referral service or gambling game or device

5-5 permitted by law, outside of an incorporated city. The county license

5-6 boards may fix, impose and collect license taxes for revenue or for

5-7 regulation, or [for both revenue and regulation,] both, on such employment

5-8 and businesses.

5-9 3. [No license to engage in any type of business may be granted unless

5-10 the applicant for the license signs an affidavit affirming that the business

5-11 has complied with the provisions of chapter 364A of NRS. The county

5-12 license board shall provide upon request an application for a business

5-13 license pursuant to chapter 364A of NRS.

5-14 4.] No license to engage in business as a seller of tangible personal

5-15 property may be granted unless the applicant for the license presents

5-16 written evidence that:

5-17 (a) The department of taxation has issued or will issue a permit for this

5-18 activity, and this evidence clearly identifies the business by name; or

5-19 (b) Another regulatory agency of the state has issued or will issue a

5-20 license required for this activity.

5-21 [5.] 4. Any license tax levied [for the purposes of] pursuant to NRS

5-22 244.3358 or 244A.597 to 244A.655, inclusive, constitutes a lien upon the

5-23 real and personal property of the business upon which the tax was levied

5-24 until the tax is paid. The lien has the same priority as a lien for general

5-25 taxes. The lien must be enforced in the following manner:

5-26 (a) By recording in the office of the county recorder, within 6 months

5-27 after the date on which the tax became delinquent or was otherwise

5-28 determined to be due and owing, a notice of the tax lien containing the

5-29 following:

5-30 (1) The amount of tax due and the appropriate year;

5-31 (2) The name of the record owner of the property;

5-32 (3) A description of the property sufficient for identification; and

5-33 (4) A verification by the oath of any member of the board of county

5-34 commissioners or the county fair and recreation board; and

5-35 (b) By an action for foreclosure against the property in the same manner

5-36 as an action for foreclosure of any other lien, commenced within 2 years

5-37 after the date of recording of the notice of the tax lien, and accompanied by

5-38 appropriate notice to other lienholders.

5-39 [6.] 5. The board of county commissioners may delegate the authority

5-40 to enforce liens from taxes levied [for the purposes of] pursuant to NRS

5-41 244A.597 to 244A.655, inclusive, to the county fair and recreation board.

5-42 If the authority is so delegated, the board of county commissioners shall

5-43 revoke or suspend the license of a business upon certification by the

6-1 county fair and recreation board that the license tax has become delinquent

6-2 [,] and shall not reinstate the license until the tax is paid. Except as

6-3 otherwise provided in NRS 244.3357, all information concerning license

6-4 taxes levied by an ordinance authorized by this section or other

6-5 information concerning the business affairs or operation of any licensee

6-6 obtained as a result of the payment of such license taxes or as the result of

6-7 any audit or examination of the books by any authorized employee of a

6-8 county fair and recreation board of the county for any license tax levied

6-9 [for the purpose of] pursuant to NRS 244A.597 to 244A.655, inclusive, is

6-10 confidential and must not be disclosed by any member, officer or

6-11 employee of the county fair and recreation board or the county imposing

6-12 the license tax unless the disclosure is authorized by the affirmative action

6-13 of a majority of the members of the appropriate county fair and recreation

6-14 board. Continuing disclosure may be so authorized under an agreement

6-15 with the department of taxation for the exchange of information

6-16 concerning taxpayers.

6-17 Sec. 8. NRS 268.095 is hereby amended to read as follows:

6-18 268.095 1. The city council or other governing body of each

6-19 incorporated city in this state, whether organized under general law or

6-20 special charter, may:

6-21 (a) Except as otherwise provided in NRS 268.0968 and 576.128, fix,

6-22 impose and collect for revenues or for regulation, or both, a license tax on

6-23 all character of lawful trades, callings, industries, occupations, professions

6-24 and businesses conducted within its corporate limits.

6-25 (b) Assign the proceeds of any one or more of such license taxes to the

6-26 county within which the city is situated [for the purpose or purposes of

6-27 making] to make the proceeds available to the county:

6-28 (1) As a pledge as additional security for the payment of any general

6-29 obligation bonds issued pursuant to NRS 244A.597 to 244A.655,

6-30 inclusive;

6-31 (2) For redeeming any general obligation bonds issued pursuant to

6-32 NRS 244A.597 to 244A.655, inclusive;

6-33 (3) For defraying the costs of collecting or otherwise administering

6-34 any such license tax so assigned, of the county fair and recreation board

6-35 and of officers, agents and employees hired thereby, and of incidentals

6-36 incurred thereby;

6-37 (4) For operating and maintaining recreational facilities under the

6-38 jurisdiction of the county fair and recreation board;

6-39 (5) For improving, extending and bettering recreational facilities

6-40 authorized by NRS 244A.597 to 244A.655, inclusive; and

6-41 (6) For constructing, purchasing or otherwise acquiring such

6-42 recreational facilities.

7-1 (c) Pledge the proceeds of any tax imposed on the revenues from the

7-2 rental of transient lodging pursuant to this section for the payment of any

7-3 general obligations issued by the city for a purpose authorized by the City

7-4 Bond Law, NRS 268.672 to 268.740, inclusive.

7-5 (d) Use the proceeds of any tax imposed pursuant to this section on the

7-6 revenues from the rental of transient lodging:

7-7 (1) To pay the principal, interest or any other indebtedness on any

7-8 general or special obligations issued by the city pursuant to the City Bond

7-9 Law, NRS 268.672 to 268.740, inclusive;

7-10 (2) For the expense of operating or maintaining, or both, any

7-11 facilities of the city; and

7-12 (3) For any other purpose for which other money of the city may be

7-13 used.

7-14 2. The proceeds of any tax imposed pursuant to this section that are

7-15 pledged for the repayment of general obligations may be treated as

7-16 "pledged revenues" for the purposes of NRS 350.020.

7-17 3. [No license to engage in any type of business may be granted unless

7-18 the applicant for the license signs an affidavit affirming that the business

7-19 has complied with the provisions of chapter 364A of NRS. The city

7-20 licensing agency shall provide upon request an application for a business

7-21 license pursuant to chapter 364A of NRS.

7-22 4.] No license to engage in business as a seller of tangible personal

7-23 property may be granted unless the applicant for the license presents

7-24 written evidence that:

7-25 (a) The department of taxation has issued or will issue a permit for this

7-26 activity, and this evidence clearly identifies the business by name; or

7-27 (b) Another regulatory agency of the state has issued or will issue a

7-28 license required for this activity.

7-29 [5.] 4. Any license tax levied under the provisions of this section

7-30 constitutes a lien upon the real and personal property of the business upon

7-31 which the tax was levied until the tax is paid. The lien has the same priority

7-32 as a lien for general taxes. The lien must be enforced in the following

7-33 manner:

7-34 (a) By recording in the office of the county recorder, within 6 months

7-35 [following] after the date on which the tax became delinquent or was

7-36 otherwise determined to be due and owing, a notice of the tax lien

7-37 containing the following:

7-38 (1) The amount of tax due and the appropriate year;

7-39 (2) The name of the record owner of the property;

7-40 (3) A description of the property sufficient for identification; and

7-41 (4) A verification by the oath of any member of the board of county

7-42 commissioners or the county fair and recreation board; and

8-1 (b) By an action for foreclosure against such property in the same

8-2 manner as an action for foreclosure of any other lien, commenced within 2

8-3 years after the date of recording of the notice of the tax lien [,] and

8-4 accompanied by appropriate notice to other lienholders.

8-5 [6.] 5. The city council or other governing body of each incorporated

8-6 city may delegate the power and authority to enforce such liens to the

8-7 county fair and recreation board. If the authority is so delegated, the

8-8 governing body shall revoke or suspend the license of a business upon

8-9 certification by the board that the license tax has become delinquent [,] and

8-10 shall not reinstate the license until the tax is paid. Except as otherwise

8-11 provided in NRS 268.0966, all information concerning license taxes levied

8-12 by an ordinance authorized by this section or other information concerning

8-13 the business affairs or operation of any licensee obtained as a result of the

8-14 payment of those license taxes or as the result of any audit or examination

8-15 of the books of the city by any authorized employee of a county fair and

8-16 recreation board for any license tax levied [for the purpose of] pursuant to

8-17 NRS 244A.597 to 244A.655, inclusive, is confidential and must not be

8-18 disclosed by any member, official or employee of the county fair and

8-19 recreation board or the city imposing the license tax unless the disclosure is

8-20 authorized by the affirmative action of a majority of the members of the

8-21 appropriate county fair and recreation board. Continuing disclosure may be

8-22 so authorized under an agreement with the department of taxation for the

8-23 exchange of information concerning taxpayers.

8-24 [7.] 6. The powers conferred by this section are in addition and

8-25 supplemental to, and not in substitution for, and the limitations imposed by

8-26 this section do not affect the powers conferred by, any other law. No part

8-27 of this section repeals or affects any other law or any part thereof, it being

8-28 intended that this section provide a separate method of accomplishing its

8-29 objectives, and not an exclusive one.

8-30 Sec. 9. NRS 459.3824 is hereby amended to read as follows:

8-31 459.3824 1. The owner of a regulated facility shall pay to the

8-32 division an annual fee based on the fiscal year. The annual fee for each

8-33 facility is the sum of a base fee set by the state environmental commission

8-34 and any additional fee imposed by the commission pursuant to subsection

8-35 2. The annual fee must be prorated and may not be refunded.

8-36 2. The state environmental commission may impose an additional fee

8-37 upon the owner of a regulated facility in an amount determined by the

8-38 commission to be necessary to enable the division to carry out its duties

8-39 pursuant to NRS 459.380 to 459.3874, inclusive. The additional fee must

8-40 be based on a graduated schedule adopted by the commission which takes

8-41 into consideration the quantity of hazardous substances located at each

8-42 facility.

9-1 3. After the payment of the initial annual fee, the division shall send

9-2 the owner of a regulated facility a bill in July for the annual fee for the

9-3 fiscal year then beginning which is based on the applicable reports for the

9-4 preceding year.

9-5 4. [The owner of a regulated facility shall submit, with any payment

9-6 required by this section, the number assigned by the department of

9-7 taxation, for the imposition and collection of taxes pursuant to chapter

9-8 364A of NRS, to the business for which the payment is made.

9-9 5.] All fees collected pursuant to this section and any interest earned

9-10 thereon must be deposited with the state treasurer for credit to the fund for

9-11 precaution against chemical accidents, which is hereby created as a special

9-12 revenue fund.

9-13 Sec. 10. NRS 612.265 is hereby amended to read as follows:

9-14 612.265 1. Except as otherwise provided in this section, information

9-15 obtained from any employing unit or person pursuant to the administration

9-16 of this chapter and any determination as to the benefit rights of any person

9-17 is confidential and may not be disclosed or be open to public inspection in

9-18 any manner which would reveal the person’s or employing unit’s identity.

9-19 2. Any claimant or his legal representative is entitled to information

9-20 from the records of the division, to the extent necessary for the proper

9-21 presentation of his claim in any proceeding pursuant to this chapter. A

9-22 claimant or an employing unit is not entitled to information from the

9-23 records of the division for any other purpose.

9-24 3. Subject to such restrictions as the administrator may by regulation

9-25 prescribe, the information obtained by the division may be made available

9-26 to:

9-27 (a) Any agency of this or any other state or any federal agency charged

9-28 with the administration or enforcement of laws relating to unemployment

9-29 compensation, public assistance, workers’ compensation or labor and

9-30 industrial relations, or the maintenance of a system of public employment

9-31 offices;

9-32 (b) Any state or local agency for the enforcement of child support;

9-33 (c) The Internal Revenue Service of the Department of the Treasury;

9-34 (d) The department of taxation; and

9-35 (e) The state contractors’ board in the performance of its duties to

9-36 enforce the provisions of chapter 624 of NRS.

9-37 Information obtained in connection with the administration of the

9-38 employment service may be made available to persons or agencies for

9-39 purposes appropriate to the operation of a public employment service or a

9-40 public assistance program.

9-41 4. Upon written request made by a public officer of a local

9-42 government, the administrator shall furnish from the records of the

9-43 division the name, address and place of employment of any person listed in

10-1 the records of employment of the division. The request must set forth the

10-2 social security number of the person about whom the request is made and

10-3 contain a statement signed by proper authority of the local government

10-4 certifying that the request is made to allow the proper authority to enforce

10-5 a law to recover a debt or obligation owed to the local government. The

10-6 information obtained by the local government is confidential and may not

10-7 be used or disclosed for any purpose other than the collection of a debt or

10-8 obligation owed to that local government. The administrator may charge a

10-9 reasonable fee for the cost of providing the requested information.

10-10 5. The administrator may publish or otherwise provide information on

10-11 the names of employers, their addresses, their type or class of business or

10-12 industry, and the approximate number of employees employed by each

10-13 such employer [,] if the information released will assist unemployed

10-14 persons to obtain employment or will be generally useful in developing

10-15 and diversifying the economic interests of this state. Upon request by a

10-16 state agency which is able to demonstrate that its intended use of the

10-17 information will benefit the residents of this state, the administrator may,

10-18 in addition to the information listed in this subsection, disclose the number

10-19 of employees employed by each employer and the total wages paid by each

10-20 employer. The administrator may charge a fee to cover the actual costs of

10-21 any administrative expenses relating to the disclosure of this information to

10-22 a state agency. The administrator may require the state agency to certify in

10-23 writing that the agency will take all actions necessary to maintain the

10-24 confidentiality of the information and prevent its unauthorized disclosure.

10-25 6. Upon request therefor the administrator shall furnish to any agency

10-26 of the United States charged with the administration of public works or

10-27 assistance through public employment [,] and may furnish to any state

10-28 agency similarly charged, the name, address, ordinary occupation, and

10-29 employment status of each recipient of benefits and the recipient’s rights to

10-30 further benefits pursuant to this chapter.

10-31 7. To further a current criminal investigation, the chief executive

10-32 officer of any law enforcement agency of this state may submit a written

10-33 request to the administrator that he furnish, from the records of the

10-34 division, the name, address and place of employment of any person listed

10-35 in the records of employment of the division. The request must set forth

10-36 the social security number of the person about whom the request is made

10-37 and contain a statement signed by the chief executive officer certifying that

10-38 the request is made to further a criminal investigation currently being

10-39 conducted by the agency. Upon receipt of such a request, the administrator

10-40 shall furnish the information requested. He may charge a fee to cover the

10-41 actual costs of any related administrative expenses.

10-42 8. [In addition to the provisions of subsection 5, the administrator shall

10-43 provide lists containing the names and addresses of employers, the number

11-1 of employees employed by each employer and the total wages paid by each

11-2 employer to the department of taxation, upon request, for use in verifying

11-3 returns for the business tax. The administrator may charge a fee to cover

11-4 the actual costs of any related administrative expenses.

11-5 9.] The manager of the state industrial insurance system or a private

11-6 carrier that provides industrial insurance in this state shall submit to the

11-7 administrator a list containing the name of each person who received

11-8 benefits pursuant to chapters 616A to 616D, inclusive, or 617 of NRS

11-9 during the preceding month and request that he compare the information so

11-10 provided with the records of the division regarding persons claiming

11-11 benefits pursuant to chapter 612 of NRS for the same period. The

11-12 information submitted by the manager or the private carrier must be in a

11-13 form determined by the administrator and must contain the social security

11-14 number of each such person. Upon receipt of the request, the administrator

11-15 shall make such a comparison and, if it appears from the information

11-16 submitted that a person is simultaneously claiming benefits under chapter

11-17 612 of NRS and under chapters 616A to 616D, inclusive, or 617 of NRS,

11-18 the administrator shall notify the attorney general or any other appropriate

11-19 law enforcement agency. The administrator shall charge a fee to cover the

11-20 actual costs of any related administrative expenses.

11-21 [10.] 9. The administrator may request the Comptroller of the

11-22 Currency of the United States to cause an examination of the correctness of

11-23 any return or report of any national banking association rendered pursuant

11-24 to the provisions of this chapter [,] and may , in connection with the

11-25 request , transmit any such report or return to the Comptroller of the

11-26 Currency of the United States as provided in Section 3305(c) of the

11-27 Internal Revenue Code of 1954.

11-28 [11.] 10. If any employee or member of the board of review or the

11-29 administrator or any employee of the administrator, in violation of the

11-30 provisions of this section, discloses information obtained from any

11-31 employing unit or person in the administration of this chapter, or if any

11-32 person who has obtained a list of applicants for work, or of claimants or

11-33 recipients of benefits pursuant to this chapter uses or permits the use of the

11-34 list for any political purpose, he is guilty of a gross misdemeanor.

11-35 [12.] 11. All letters, reports or communications of any kind, oral or

11-36 written, from the employer or employee to each other or to the division or

11-37 any of its agents, representatives or employees are privileged and must not

11-38 be the subject matter or basis for any lawsuit if the letter, report or

11-39 communication is written, sent, delivered or prepared pursuant to the

11-40 requirements of this chapter.

11-41 Sec. 11. NRS 616B.012 is hereby amended to read as follows:

11-42 616B.012 1. Except as otherwise provided in this section and in

11-43 NRS 616B.015, 616B.021 and 616C.205, information obtained from any

12-1 insurer, employer or employee is confidential and may not be disclosed or

12-2 be open to public inspection in any manner which would reveal the

12-3 person’s identity.

12-4 2. Any claimant or his legal representative is entitled to information

12-5 from the records of the insurer [,] to the extent necessary for the proper

12-6 presentation of a claim in any proceeding under chapters 616A to 616D,

12-7 inclusive, of NRS.

12-8 3. The division and administrator are entitled to information from the

12-9 records of the insurer which is necessary for the performance of their

12-10 duties. The administrator may, by regulation, prescribe the manner in

12-11 which otherwise confidential information may be made available to:

12-12 (a) Any agency of this or any other state charged with the

12-13 administration or enforcement of laws relating to industrial insurance,

12-14 unemployment compensation, public assistance or labor law and industrial

12-15 relations;

12-16 (b) Any state or local agency for the enforcement of child support;

12-17 (c) The Internal Revenue Service of the Department of the Treasury;

12-18 (d) The department of taxation; and

12-19 (e) The state contractors’ board in the performance of its duties to

12-20 enforce the provisions of chapter 624 of NRS.

12-21 Information obtained in connection with the administration of a program of

12-22 industrial insurance may be made available to persons or agencies for

12-23 purposes appropriate to the operation of a program of industrial insurance.

12-24 4. Upon written request made by a public officer of a local

12-25 government, an insurer shall furnish from its records, the name, address

12-26 and place of employment of any person listed in its records. The request

12-27 must set forth the social security number of the person about whom the

12-28 request is made and contain a statement signed by proper authority of the

12-29 local government certifying that the request is made to allow the proper

12-30 authority to enforce a law to recover a debt or obligation owed to the local

12-31 government. The information obtained by the local government is

12-32 confidential and may not be used or disclosed for any purpose other than

12-33 the collection of a debt or obligation owed to that local government. The

12-34 insurer may charge a reasonable fee for the cost of providing the requested

12-35 information.

12-36 5. To further a current criminal investigation, the chief executive

12-37 officer of any law enforcement agency of this state may submit to the

12-38 administrator a written request for the name, address and place of

12-39 employment of any person listed in the records of an insurer. The request

12-40 must set forth the social security number of the person about whom the

12-41 request is made and contain a statement signed by the chief executive

12-42 officer certifying that the request is made to further a criminal investigation

12-43 currently being conducted by the agency. Upon receipt of a request, the

13-1 administrator shall instruct the insurer to furnish the information requested.

13-2 Upon receipt of such an instruction, the insurer shall furnish the

13-3 information requested. The insurer may charge a reasonable fee to cover

13-4 any related administrative expenses.

13-5 6. [The administrator shall provide lists containing the names and

13-6 addresses of employers, the number of employees employed by each

13-7 employer and the total wages paid by each employer to the department of

13-8 taxation, upon request, for its use in verifying returns for the business tax.

13-9 The administrator may charge a reasonable fee to cover any related

13-10 administrative expenses.

13-11 7.] Any person who, in violation of this section, discloses information

13-12 obtained from files of claimants or policyholders, or obtains a list of

13-13 claimants or policyholders under chapters 616A to 616D, inclusive, of

13-14 NRS and uses or permits the use of the list for any political purposes, is

13-15 guilty of a gross misdemeanor.

13-16 [8.] 7. All letters, reports or communications of any kind, oral or

13-17 written, from the insurer, or any of its agents, representatives or employees

13-18 are privileged and must not be the subject matter or basis for any lawsuit if

13-19 the letter, report or communication is written, sent, delivered or prepared

13-20 pursuant to the requirements of chapters 616A to 616D, inclusive, of NRS.

13-21 Sec. 12. NRS 616B.679 is hereby amended to read as follows:

13-22 616B.679 1. Each application must include:

13-23 (a) The applicant’s name and title of his position with the employee

13-24 leasing company.

13-25 (b) The applicant’s age, place of birth and social security number.

13-26 (c) The applicant’s address.

13-27 (d) The business address of the employee leasing company.

13-28 (e) The business address of the resident agent of the employee leasing

13-29 company [,] if the applicant is not the resident agent.

13-30 (f) If the applicant is a:

13-31 (1) Partnership, the name of the partnership and the name, address,

13-32 age, social security number and title of each partner.

13-33 (2) Corporation, the name of the corporation and the name, address,

13-34 age, social security number and title of each officer of the corporation.

13-35 (g) Proof of:

13-36 (1) [The payment of any taxes required by chapter 364A of NRS.

13-37 (2)] The payment of any premiums for industrial insurance required

13-38 by chapters 616A to 617, inclusive, of NRS.

13-39 [(3)] (2) The payment of contributions or payments in lieu of

13-40 contributions required by chapter 612 of NRS.

13-41 [(4)] (3) Insurance coverage for any benefit plan from an insurer

13-42 authorized pursuant to Title 57 of NRS that is offered by the employee

13-43 leasing company to its employees.

14-1 [(5)] (4) Membership in the National [Staff Leasing Association,]

14-2 Association of Professional Employer Organizations, or its successor

14-3 organization.

14-4 (h) Any other information the manager requires.

14-5 2. Each application must be notarized and signed under penalty of

14-6 perjury:

14-7 (a) If the applicant is a sole proprietorship, by the sole proprietor.

14-8 (b) If the applicant is a partnership, by each partner.

14-9 (c) If the applicant is a corporation, by each officer of the corporation.

14-10 3. An applicant shall submit to the manager any change in the

14-11 information required by this section within 30 days after the change

14-12 occurs. The manager may revoke the certificate of insurance of an

14-13 employee leasing company which fails to comply with provisions of this

14-14 subsection. If the manager revokes the certificate of insurance and cancels

14-15 the employee leasing company’s policy, the manager shall immediately

14-16 notify the administrator, who shall proceed in accordance with the

14-17 provisions of NRS 616D.110.

14-18 Sec. 13. NRS 616B.691 is hereby amended to read as follows:

14-19 616B.691 1. For the purposes of chapters [364A,] 612 and 616A to

14-20 617, inclusive, of NRS, an employee leasing company which complies

14-21 with the provisions of NRS 616B.670 to 616B.697, inclusive, shall be

14-22 deemed to be the employer of the employees it leases to a client company.

14-23 2. An employee leasing company shall be deemed to be the employer

14-24 of its leased employees [for the purposes of sponsoring and maintaining] to

14-25 sponsor and maintain any benefit plans.

14-26 3. An employee leasing company shall not offer its employees any

14-27 self-funded insurance program. An employee leasing company shall not

14-28 act as a self-insured employer or be a member of an association of self-

14-29 insured public or private employers pursuant to chapters 616A to 616D,

14-30 inclusive, or chapter 617 of NRS or pursuant to Title 57 of NRS.

14-31 4. If an employee leasing company fails to:

14-32 (a) Pay any contributions, premiums, forfeits or interest due; or

14-33 (b) Submit any reports or other information required,

14-34 pursuant to this chapter or chapter 612, 616A, 616C, 616D or 617 of NRS,

14-35 the client company is jointly and severally liable for the contributions,

14-36 premiums, forfeits or interest attributable to the wages of the employees

14-37 leased to it by the employee leasing company.

14-38 Sec. 14. NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,

14-39 364A.060, 364A.070, 364A.080, 364A.090, 364A.100, 364A.110,

14-40 364A.120, 364A.130, 364A.135, 364A.140, 364A.150, 364A.151,

14-41 364A.152, 364A.1525, 364A.153, 364A.160, 364A.170, 364A.175,

14-42 364A.180, 364A.190, 364A.230, 364A.240, 364A.250, 364A.260,

15-1 364A.270, 364A.280, 364A.290, 364A.300, 364A.310, 364A.320,

15-2 364A.330, 364A.340 and 364A.350 are hereby repealed.

15-3 Sec. 15. This act becomes effective on July 1, 2001.

 

15-4 LEADLINES OF REPEALED SECTIONS

 

15-5 364A.010 Definitions.

15-6 364A.020 "Business" defined.

15-7 364A.030 "Commission" defined.

15-8 364A.040 "Employee" defined. [Effective July 1, 1999.]

15-9 364A.050 "Wages" defined.

15-10 364A.060 Regulations of tax commission.

15-11 364A.070 Maintenance and availability of records of business;

15-12 penalty.

15-13 364A.080 Examination of records by department; payment of

15-14 expenses of department for examination of records outside state.

15-15 364A.090 Authority of executive director to request information to

15-16 carry out chapter. [Effective July 1, 1999.]

15-17 364A.100 Confidentiality of records and files of department.

15-18 364A.110 Business tax account: Deposits; refunds.

15-19 364A.120 Activities constituting business.

15-20 364A.130 Business license required; application for license;

15-21 activities constituting conduct of business.

15-22 364A.135 Revocation or suspension of business license for failure

15-23 to comply with statutes or regulations.

15-24 364A.140 Imposition of tax; tax returns; payment by direct

15-25 deposit.

15-26 364A.150 Calculation of total number of equivalent full-time

15-27 employees; exclusion of hours of certain employees with lower incomes

15-28 who received free child care from business.

15-29 364A.151 Exclusion of hours from calculation for employment of

15-30 pupil as part of program that combines work and study.

15-31 364A.152 Responsibility of operator of facility for trade shows or

15-32 conventions to pay tax on behalf of participants who do not have

15-33 business license; exception.

15-34 364A.1525 Requirements to qualify as organization created for

15-35 religious, charitable or educational purposes.

15-36 364A.153 Responsibility of certain agencies to collect tax from out-

15-37 of-state businesses engaged in creating or producing motion pictures in

15-38 Nevada.

16-1 364A.160 Exemption for natural person with no employees during

16-2 calendar quarter.

16-3 364A.170 Exemption for proposed business; eligibility for

16-4 exemption; repayment of amount of exemption for failure to comply;

16-5 adoption of regulations.

16-6 364A.175 Exemption for activities conducted pursuant to certain

16-7 contracts executed before July 1, 1991.

16-8 364A.180 Extension of time for payment; payment of interest

16-9 during period of extension.

16-10 364A.190 Payment of penalty or interest not required under

16-11 certain circumstances.

16-12 364A.230 Remedies of state are cumulative.

16-13 364A.240 Certification of excess amount collected; credit and

16-14 refund.

16-15 364A.250 Limitations on claims for refund or credit; form and

16-16 contents of claim; failure to file claim constitutes waiver; service of

16-17 notice of rejection of claim.

16-18 364A.260 Interest on overpayments; disallowance of interest.

16-19 364A.270 Injunction or other process to prevent collection of tax

16-20 prohibited; filing of claim condition precedent to maintaining action

16-21 for refund.

16-22 364A.280 Action for refund: Time to sue; venue of action; waiver.

16-23 364A.290 Right of action on failure of department to mail notice;

16-24 credit and refund if judgment for plaintiff.

16-25 364A.300 Allowance of interest in judgment for amount illegally

16-26 collected.

16-27 364A.310 Standing to recover.

16-28 364A.320 Action for recovery of erroneous refund: Jurisdiction;

16-29 venue; prosecution by attorney general.

16-30 364A.330 Cancellation of illegal determination: Procedure;

16-31 limitation.

16-32 364A.340 Proof of subcontractor’s compliance with provisions of

16-33 chapter.

16-34 364A.350 Penalty for false or fraudulent returns, statements or

16-35 records.

~