Amendment No. 945

Assembly Amendment to Senate Bill No. 362 First Reprint (BDR 32-219)

Proposed by: Committee on Taxation

Amendment Box: Resolves conflicts with A.B. No. 375, A.B. No. 506 and A.B. No. 584. Makes substantive changes.

Resolves Conflicts with: AB375, AB506, AB584

Amends: Summary: Title: Preamble: Joint Sponsorship:

ASSEMBLY ACTION Initial and Date | SENATE ACTION Initial and Date

Adopted Lost | Adopted Lost

Concurred In Not | Concurred In Not

Receded Not | Receded Not

Amend sec. 2, page 1, line 3, after "conducted" by inserting:

"by the department".

Amend sec. 3.5, page 2, by deleting line 16 and inserting:

"carry out the provisions of NRS 360.294 and 360.417.".

Amend sec. 13, page 11, by deleting line 29 and inserting:

"City, [Nevada.] the county of this state where the property owner resides or maintains his principal place of business or a county in which any relevant proceedings were conducted by the department.".

Amend the bill as a whole by deleting sec. 17 and adding:

"Sec. 17. (Deleted by amendment.)".

Amend sec. 23, page 17, line 22, by deleting:

"or Clark County" and inserting:

"[or Clark County] , the county of this state where the claimant resides or maintains his principal place of business or a county in which any relevant proceedings were conducted by the department,".

Amend sec. 26, page 18, lines 25 and 26 by deleting:

"City or Clark County" and inserting:

"City , the county of this state where the dealer resides or maintains his principal place of business or a county in which any relevant proceedings were conducted by the department,".

Amend the bill as a whole by deleting sections 28 through 30 and adding:

"Secs. 28-30. (Deleted by amendment.)".

Amend sec. 33, page 21, line 26, by deleting:

"or Clark County" and inserting:

", the county of this state where the claimant resides or maintains his principal place of business or a county in which any relevant proceedings were conducted by the department,".

Amend sec. 41, page 25, line 39, by deleting:

"or Clark County" and inserting:

", the county of this state where the claimant resides or maintains his principal place of business or a county in which any relevant proceedings were conducted by the department,".

Amend the bill as a whole by adding new sections designated sections 53.2 through 53.8, following sec. 53, to read as follows:

"Sec. 53.2. Section 17 of Assembly Bill No. 375 of this session is hereby amended to read as follows:

Sec. 17. NRS 361.570 is hereby amended to read as follows:

361.570 1. Pursuant to the notice given as provided in NRS 361.5648 and 361.565 and at the time stated in the notice, the tax receiver shall make out [his certificate authorizing] a certificate that describes each property on which delinquent taxes have not been paid. The certificate authorizes the county treasurer, as trustee for the state and county, to hold [the] each property described in the [notice] certificate for the period of 2 years after the first Monday in June of the year the certificate is dated, unless sooner redeemed.

2. The certificate must specify:

(a) The amount of delinquency [,] on each property, including the amount and year of assessment;

(b) The taxes , and the penalties and costs added thereto, on each property, and that, except as otherwise provided in NRS 360.320 and section 2 of Senate Bill No. 362 of this [act,] session, interest on the taxes will be added at the rate of 10 percent per annum from the date due until paid; and

(c) The name of the owner or taxpayer [,] of each property, if known.

3. The certificate must state, and it is hereby provided:

(a) That [the] each property described in the certificate may be redeemed within 2 years after [its date;] the date of the certificate; and

(b) That [, if not redeemed,] the title to [the] each property not redeemed vests in the county for the benefit of the state and county.

4. Until the expiration of the period of redemption, [the] each property held pursuant to the certificate must be assessed annually to the county treasurer as trustee, and before the owner or his successor redeems the property, he shall also pay the county treasurer holding the certificate any additional taxes assessed and accrued against the property after the date of the certificate, together with [the] interest on the taxes at the rate of 10 percent per annum from the date due until paid, unless otherwise provided in NRS 360.320 or section 2 of [this act.

5. The] Senate Bill No. 362 of this session.

5. A county treasurer shall take [certificates] a certificate issued to him [under the provisions of] pursuant to this section. The county treasurer may cause the certificate to be recorded in the office of the county recorder against each property described in the certificate to provide constructive notice of the amount of delinquent taxes on each property respectively. The certificate reflects the amount of delinquent taxes due on the properties described in the certificate on the date on which the certificate was recorded, and the certificate need not be amended subsequently to indicate the repayment of any of those delinquent taxes. The recording of the certificate does not affect the statutory lien for taxes provided in NRS 361.450.

Sec. 53.4. Section 48 of Assembly Bill No. 584 of this session is hereby amended to read as follows:

Sec. 48. NRS 360.417 is hereby amended to read as follows:

360.417 Except as otherwise provided in NRS 360.320 and section 2 of Senate Bill No. 362 of this [act,] session, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 364A, [365,] 369, 370, 372, [373,] 374, 377, 377A, 444A or 585 of NRS, or the fee provided for in NRS 482.313 , [or 590.700 to 590.920, inclusive,] to the state or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the department, in addition to the tax or fee, plus interest at the rate of 1 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment. The amount of any penalty imposed must be based on a graduated schedule adopted by the Nevada tax commission which takes into consideration the length of time the tax or fee remained unpaid.

Sec. 53.6. Section 87 of Assembly Bill No. 584 of this session is hereby amended to read as follows:

Sec. 87. NRS 365.310 is hereby amended to read as follows:

365.310 1. The department may suspend, cancel or revoke the license of any dealer or supplier refusing or neglecting to comply with the provisions of this chapter.

2. If a dealer or supplier becomes delinquent in the payment of excise taxes as prescribed by this chapter to the extent that his liability exceeds the total amount of the bond or bonds furnished by the dealer [,] or supplier, the department shall suspend his license immediately.

3. Before revoking or canceling any license issued under this chapter, the department shall send a notice by registered or certified mail to the dealer or supplier at his last known address. The notice must order the dealer or supplier to show cause why his license should not be revoked by appearing before the department at Carson City, Nevada, or such other place in this state as may be designated by the department, at a time not less than 10 days after the mailing of the notice. The department shall allow the dealer or supplier an opportunity to be heard in pursuance of [such] the notice, and thereafter the department may revoke or cancel his license.

Sec. 53.8. 1. Notwithstanding the provisions of NRS 365.470, if a person properly files an appeal with the Nevada tax commission pursuant to NRS 365.460 before January 1, 2002, and the commission fails to render a final decision on the appeal before that date, the person may commence an action against the state treasurer pursuant to NRS 365.460 not later than:

(a) April 1, 2002; or

(b) Ninety days after the last day prescribed for the payment of the excise tax without a penalty,

whichever occurs last.

2. The provisions of subsection 4 of section 54 of this act do not affect any actions commenced before January 1, 2002, against the state treasurer pursuant to NRS 365.460.".

Amend sec. 54, page 30, line 8, by deleting "53," and inserting "53.8,".

Amend sec. 54, page 30, after line 12, by inserting:

"4. Sections 26 and 27 of this act expire by limitation on December 31, 2001.".

Amend the title of the bill by deleting the sixth through tenth lines and inserting:

"department of taxation to the Nevada tax commission; requiring the commission to adopt certain regulations; expanding the Taxpayers’ Bill of Rights; increasing the amount of taxes, penalties and interest that may be waived if a taxpayer has relied to his detriment on the advice of the department; authorizing certain actions relating to the payment of taxes to be brought in various counties; and".