2-15 (a) All decisions of the executive director or other officer of the

2-16 department made pursuant to [subsection 2 of NRS 360.130] this Title are

2-17 final unless appealed to the Nevada tax commission . [as provided by law.]

2-18 (b) Any natural person, partnership, corporation, association or other

2-19 business or legal entity who is aggrieved by such a decision may [so]

2-20 appeal the decision by filing a notice of appeal with the department within

2-21 30 days after service of the decision upon that person or business or legal

2-22 entity.

2-23 2. Service of the decision must be made personally or by certified mail.

2-24 If service is made by certified mail:

2-25 (a) The decision must be enclosed in an envelope which is addressed to

2-26 the taxpayer at his address as it appears in the records of the department.

2-27 (b) It is deemed to be complete at the time the appropriately addressed

2-28 envelope containing the decision is deposited with the United States Postal

2-29 Service.

2-30 3. The Nevada tax commission, as head of the department, may review

2-31 all [other] decisions made by the executive director [and] that are not

2-32 otherwise appealed to the commission pursuant to this section.

2-33 4. The Nevada tax commission may reverse, affirm or modify [them.

2-34 4.] any decision appealed to or reviewed by the commission pursuant

2-35 to this section.

2-36 5. A decision of the Nevada tax commission is a final decision for the

2-37 purposes of judicial review. The executive director or any other employee

2-38 or representative of the department shall not seek judicial review of such a

2-39 decision.

2-40 [5.] 6. The Nevada tax commission shall provide by regulation for:

2-41 (a) Notice to be given to each county and other local government

2-42 within the county of any decision upon an appeal to the commission that

3-26 right:

3-27 [1.] (a) To be treated by officers and employees of the department with

3-28 courtesy, fairness, uniformity, consistency and common sense.

3-29 [2.] (b) To a prompt response from the department to each

3-30 communication from the taxpayer.

3-31 [3.] (c) To provide the minimum documentation and other information

3-32 as may reasonably be required by the department to carry out its duties.

3-33 [4.] (d) To written explanations of common errors, oversights and

3-34 violations that taxpayers experience and instructions on how to avoid such

3-35 problems.

3-36 [5.] (e) To be [informed] notified, in writing, by the department

3-37 whenever its officer, employee or agent determines that the taxpayer is

3-38 entitled to an exemption or has been taxed or assessed more than is

3-39 required by law.

3-40 [6.] (f) To written instructions indicating how the taxpayer may petition

3-41 for:

5-21 , after the offset required by NRS 360.320 has been made, a refund

5-22 together with interest at a rate determined pursuant to NRS 17.130. No

5-23 interest is allowed on a refund of any penalties or interest paid by a

5-27 1. Except as otherwise provided in subsection 2, upon proof that a

5-28 taxpayer has relied to his detriment on written advice provided to him by an

5-29 officer, agent or employee of the department [:

5-30 1.] or on an opinion of the attorney general:

5-31 (a) The executive director or his designee may waive taxes, penalties

5-32 and interest owed by the taxpayer in an amount not to exceed [$5,000; and

5-33 2.] $10,000; and

5-34 (b) The Nevada tax commission may waive any such taxes, penalties

5-35 and interest in an amount greater than [$5,000.] $10,000.

5-36 2. Upon proof that a taxpayer has in good faith collected or remitted

5-37 taxes imposed pursuant to the provisions of this Title that are

5-38 administered by the department, in reliance upon written advice provided

5-39 by an officer, agent or employee of the department, an opinion of the

5-40 attorney general or the Nevada tax commission, or the written results of

5-41 an audit of his records conducted by the department, the taxpayer may

6-5 1. Except as otherwise provided in this Title, in making a

6-6 determination of the amount required to be paid, the department [may]

6-7 shall offset overpayments for [a period or periods, together with interest on

6-8 the overpayments,] a reporting period of an audit period against

6-9 underpayments for [another period or periods, against penalties, and against

6-10 the interest on underpayments.] the same reporting period. An

6-11 overpayment of a tax may not be offset against an underpayment for any

6-12 other tax required to be paid by the taxpayer.

6-13 2. If it is determined that there is a net deficiency:

6-14 (a) Any penalty imposed must be calculated based on the amount of

6-15 the net deficiency.

6-16 (b) Any interest imposed on the net deficiency must be calculated from

6-17 the date of the last overpayment or underpayment, whichever is later.

6-18 3. If it is determined that the taxpayer is entitled to a refund, any

6-19 interest to which the taxpayer is entitled must be calculated from the date

6-23 NRS 233B.130 from a final order of the [department] Nevada tax

6-24 commission upon a petition for redetermination, he must:

6-25 (a) Pay the amount of the determination; or

6-26 (b) Enter into a written agreement with the department establishing a

6-27 later date by which he must pay the amount of the determination.

6-28 2. If a court determines that the amount of the final order should be

6-29 reduced or that the person does not owe any taxes, the department shall

6-30 credit or refund any amount paid by the person that exceeds the amount

6-34 section 2 of this act and unless a different penalty or rate of interest is

6-35 specifically provided by statute, any person who fails to pay any tax

6-36 provided for in chapter 362, 364A, 365, 369, 370, 372, 373, 374, 377,

6-37 377A, 444A or 585 of NRS, or fee provided for in NRS 482.313 or

6-38 590.700 to 590.920, inclusive, to the state or a county within the time

6-39 required, shall pay a penalty of not more than 10 percent of the amount of

6-40 the tax or fee which is owed, as determined by the department, in addition

6-41 to the tax or fee, plus interest at the rate of 1 percent per month, or fraction

6-42 of a month, from the last day of the month following the period for which

7-6 administered by the department or has not paid the amount of a deficiency

7-7 determination, the department may bring an action in a court of this state, a

7-8 court of any other state or a court of the United States to collect the

7-9 delinquent or deficient amount, penalties and interest. The action [must] :

7-10 (a) May not be brought if the decision that the payment is delinquent

7-11 or that there is a deficiency determination is on appeal to the Nevada tax

7-12 commission pursuant to NRS 360.245.

7-13 (b) Must be brought not later than 3 years after the payment became

7-14 delinquent or the determination became final or within 5 years after the last

7-15 recording of an abstract of judgment or of a certificate constituting a lien

7-16 for tax owed.

7-17 2. The attorney general shall prosecute the action. The provisions of

7-18 NRS and the Nevada Rules of Civil Procedure and Nevada Rules of

7-19 Appellate Procedure relating to service of summons, pleadings, proofs,

7-20 trials and appeals are applicable to the proceedings. In the action, a writ of

7-21 attachment may issue. A bond or affidavit is not required before an

7-22 attachment may be issued.

7-23 3. In the action, a certificate by the department showing the

7-24 delinquency is prima facie evidence of:

7-25 (a) The determination of the tax or fee or the amount of the tax or fee;

7-26 (b) The delinquency of the amounts; and

7-27 (c) The compliance by the department with all of the procedures

7-28 required by law related to the computation and determination of the

7-32 this state may apply to the commission on economic development for a

7-33 partial abatement from the taxes imposed by this chapter on the personal

7-34 property of the new or expanded business.

7-35 2. The commission on economic development may approve an

7-36 application for a partial abatement if the commission makes the following

7-37 determinations:

7-38 (a) The goals of the business are consistent with the goals of the

7-39 commission and the community concerning industrial development and

7-40 diversification.

7-41 (b) The abatement is a significant factor in the decision of the applicant

10-40 one county in the state and desiring to proceed with a suit under the

10-41 provisions of NRS 361.420 may, where the issues in the cases are

10-42 substantially the same in all or in some of the counties concerning the

11-5 year, with respect to each property on which the tax is delinquent, the tax

11-6 receiver of the county shall mail notice of the delinquency by first-class

11-7 mail to:

11-8 (a) The owner or owners of the property;

11-9 (b) The person or persons listed as the taxpayer or taxpayers on the tax

11-10 rolls, at their last known addresses, if the names and addresses are known;

11-11 and

11-12 (c) Each holder of a recorded security interest if the holder has made a

11-13 request in writing to the tax receiver for the notice, which identifies the

11-14 secured property by the parcel number assigned to it in accordance with the

11-15 provisions of NRS 361.189.

11-16 2. The notice of delinquency must state:

11-17 (a) The name of the owner of the property, if known.

11-18 (b) The description of the property on which the taxes are a lien.

11-19 (c) The amount of the taxes due on the property and the penalties and

11-20 costs as provided by law.

11-21 (d) That if the amount is not paid by the taxpayer or his successor in

11-22 interest , the tax receiver will, at 5 p.m. on the first Monday in June of the

11-23 current year, issue to the county treasurer, as trustee for the state and

11-24 county, a certificate authorizing him to hold the property, subject to

11-25 redemption within 2 years after the date of the issuance of the certificate, by

11-26 payment of the taxes and accruing taxes, penalties and costs, together with

11-27 interest on the taxes at the rate of 10 percent per annum from the date due

11-28 until paid as provided by law , except as otherwise provided in NRS

11-29 360.320 and section 2 of this act, and that redemption may be made in

11-30 accordance with the provisions of chapter 21 of NRS in regard to real

11-31 property sold under execution.

11-32 3. Within 30 days after mailing the original notice of delinquency, the

11-33 tax receiver shall issue his personal affidavit to the board of county

11-34 commissioners affirming that due notice has been mailed with respect to

11-35 each parcel. The affidavit must recite the number of letters mailed, the

11-36 number of letters returned, and the number of letters finally determined to

11-37 be undeliverable. Until the period of redemption has expired, the tax

11-38 receiver shall maintain detailed records which contain such information as

11-39 the department may prescribe in support of his affidavit.

11-40 4. A second copy of the notice of delinquency must be sent by certified

11-41 mail, not less than 60 days before the expiration of the period of

11-42 redemption as stated in the notice.

12-3 361.5648 and 361.565 and at the time stated in the notice, the tax receiver

12-4 shall make out his certificate authorizing the county treasurer, as trustee for

12-5 the state and county, to hold the property described in the notice for the

12-6 period of 2 years after the first Monday in June of the year the certificate is

12-7 dated, unless sooner redeemed.

12-8 2. The certificate must specify:

12-9 (a) The amount of delinquency, including the amount and year of

12-10 assessment;

12-11 (b) The taxes and the penalties and costs added thereto, and that , except

12-12 as otherwise provided in NRS 360.320 and section 2 of this act, interest

12-13 on the taxes will be added at the rate of 10 percent per annum from the date

12-14 due until paid; and

12-15 (c) The name of the owner or taxpayer, if known.

12-16 3. The certificate must state, and it is hereby provided:

12-17 (a) That the property may be redeemed within 2 years [from] after its

12-18 date; and

12-19 (b) That , if not redeemed, the title to the property vests in the county for

12-20 the benefit of the state and county.

12-21 4. Until the expiration of the period of redemption, the property held

12-22 pursuant to the certificate must be assessed annually to the county treasurer

12-23 as trustee, and before the owner or his successor redeems the property , he

12-24 shall also pay the county treasurer holding the certificate any additional

12-25 taxes assessed and accrued against the property after the date of the

12-26 certificate, together with the interest on the taxes at the rate of 10 percent

12-27 per annum from the date due until paid [.] , unless otherwise provided in

12-28 NRS 360.320 or section 2 of this act.

12-29 5. The county treasurer shall take certificates issued to him under the

12-33 or a county assessor which denies the refund claimed under the Senior

12-34 Citizens’ Property Tax Assistance Act may have a review of the denial

12-35 before the [executive director] Nevada tax commission if , within 30 days

12-36 after the claimant receives notice of the denial , he submits a written

12-37 petition for review to the [department.] commission.

12-38 2. Any claimant aggrieved by the denial in whole or in part of relief

12-39 claimed under the Senior Citizens’ Property Tax Assistance Act, or by any

12-40 other final action or review of the [executive director,] Nevada tax

13-3 statement filed pursuant to NRS 362.110 the net proceeds of any minerals

13-4 extracted, it shall prepare its certificate of the amount of the net proceeds

13-5 and the tax due and shall send a copy to the owner of the mine, operator of

13-6 the mine [,] or recipient of the royalty, as the case may be.

13-7 2. The certificate must be prepared and mailed not later than April 20

13-8 immediately following the month of February during which the statement

13-9 was filed.

13-10 3. The tax due , as indicated in the certificate prepared pursuant to this

13-11 section , must be paid on or before May 10 of the year in which the

13-12 certificate is received.

13-13 4. If the owner of the mine, operator of the mine [,] or recipient of the

13-14 royalty paid taxes pursuant to subsection 1 or 2 of NRS 362.145, the

13-15 certificate must indicate any deficiency remaining from the previous

13-16 calendar year or any overpayment of the taxes made for the previous

13-17 calendar year.

13-18 5. Any deficiency remaining from the previous calendar year, as

13-19 indicated on the certificate prepared pursuant to this section , must be paid

13-20 on or before May 10 of the year in which the certificate is received.

13-21 6. If an overpayment was made and subsection 1 or 2 of NRS 362.145

13-22 applies to the taxpayer for the current calendar year or the taxpayer chooses

13-23 to pay the tax pursuant to subsection 1 or 2 of NRS 362.145 for the current

13-24 calendar year, one-half of the overpayment may be credited towards the

13-25 payment due on August 1 of the current calendar year and one-quarter may

13-26 be credited towards each of the other two payments due for the current

13-27 calendar year. If neither subsection 1 nor subsection 2 of NRS 362.145 is

13-28 applicable to the taxpayer for the current calendar year and the tax is paid

13-29 on or before May 10 of the next calendar year, the overpayment may be

13-30 credited towards that payment. The provisions of this subsection do not

13-31 prohibit the taxpayer from filing a claim for a refund of the overpayment

13-35 section 2 of this act, if the amount of any tax required by NRS 362.100 to

13-36 362.240, inclusive, is not paid within 10 days after it is due, it is delinquent

13-37 and must be collected as other delinquent taxes are collected by law,

13-38 together with a penalty of 10 percent of the amount of the tax which is

13-39 owed, as determined by the department, in addition to the tax, plus interest

13-40 at the rate of [1.5] 1 percent per month, or fraction of a month, from the

13-41 date the tax was due until the date of payment.

13-42 2. Any person extracting any mineral or receiving a royalty may appeal

14-6 receiving a royalty in connection therewith, who fails to file with the

14-7 department the statements provided for in NRS 362.100 to 362.240,

14-8 inclusive, during the time and in the manner provided for in NRS 362.100

14-9 to 362.240, inclusive, shall pay a penalty of not more than $5,000. If any

14-10 such person fails to file the statement, the department may ascertain and

14-11 certify the net proceeds of the minerals extracted or the value of the royalty

14-12 from all data and information obtainable, and the amount of the tax due

14-13 must be computed on the basis of the amount due so ascertained and

14-14 certified.

14-15 2. The executive director shall determine the amount of the penalty.

14-16 This penalty becomes a debt due the State of Nevada and, upon collection,

14-17 must be deposited in the state treasury to the credit of the state general

14-18 fund.

14-19 3. Any person extracting any mineral or receiving a royalty may appeal

14-20 from the imposition of the penalty to the Nevada tax commission by filing a

14-21 notice of appeal [within 30 days after the decision of the executive

14-25 provisions of this section is entitled to an exemption of:

14-26 (a) Eighty percent of the amount of tax otherwise due pursuant to NRS

14-27 364A.140 during the first 4 quarters of its operation;

14-28 (b) Sixty percent of the amount of tax otherwise due pursuant to NRS

14-29 364A.140 during the second 4 quarters of its operation;

14-30 (c) Forty percent of the amount of tax otherwise due pursuant to NRS

14-31 364A.140 during the third 4 quarters of its operation; and

14-32 (d) Twenty percent of the amount of tax otherwise due pursuant to NRS

14-33 364A.140 during the fourth 4 quarters of its operation.

14-34 2. A proposed business is entitled to the exemption pursuant to

14-35 subsection 1 if:

14-36 (a) In a county whose population is 35,000 or more:

14-37 (1) The business will have 75 or more full-time employees on the

14-38 payroll of the business by the fourth quarter that it is in operation;

14-39 (2) Establishing the business will require the business to make a

14-40 capital investment of $1,000,000 in Nevada; and

14-41 (3) The exemption is approved by the commission on economic

14-42 development pursuant to subsection 3.

16-3 payment must be made, for good cause the department may extend by 30

16-4 days the time within which a business is required to pay the tax imposed by

16-5 this chapter. If the tax is paid during the period of extension, no penalty or

16-6 late charge may be imposed for failure to pay at the time required, but the

16-7 business shall pay interest at the rate most recently established pursuant to

16-8 NRS 99.040 for each month, or fraction of a month, from the last day of the

16-9 month following the date on which the amount would have been due

16-10 without the extension until the date of payment [.] , unless otherwise

16-14 360.320, interest must be paid upon any overpayment of any amount of the

16-15 fee or tax imposed by this chapter at the rate of one-half of 1 percent per

16-16 month, or fraction thereof, from the last day of the calendar month

16-17 following the period for which the overpayment was made. No refund or

16-18 credit may be made of any interest imposed upon the person or business

16-19 making the overpayment with respect to the amount being refunded or

16-20 credited.

16-21 2. The interest must be paid:

16-22 (a) In the case of a refund, to the last day of the calendar month

16-23 following the date upon which the person making the overpayment, if he

16-24 has not already filed a claim, is notified by the department that a claim may

16-25 be filed or the date upon which the claim is certified to the state board of

16-26 examiners, whichever is earlier.

16-27 (b) In the case of a credit, to the same date as that to which interest is

16-28 computed on the fee or tax or amount against which the credit is applied.

16-29 3. If the department determines that any overpayment has been
16-30 made intentionally or by reason of carelessness, it shall not allow any

16-34 department’s action] a final decision upon a claim filed pursuant to this

16-35 chapter [,] is rendered by the Nevada tax commission, the claimant may

16-36 bring an action against the department on the grounds set forth in the claim

16-37 in a court of competent jurisdiction in Carson City or Clark County for the

16-38 recovery of the whole or any part of the amount with respect to which the

16-39 claim has been disallowed.

16-40 2. Failure to bring an action within the time specified constitutes a

16-41 waiver of any demand against the state on account of alleged

17-3 claim within 6 months after the claim is filed, the claimant may [, before the

17-4 mailing of notice by the department of its action on the claim,] consider the

17-5 claim disallowed and file an appeal with the Nevada tax commission

17-6 within the 30 days after the last day of the 6-month period. If the

17-7 claimant is aggrieved by the decision of the commission rendered on

17-8 appeal, he may, within 90 days after the decision is rendered, bring an

17-9 action against the department on the grounds set forth in the claim for the

17-10 recovery of the whole or any part of the amount claimed as an

17-11 overpayment.

17-12 2. If judgment is rendered for the plaintiff, the amount of the judgment

17-13 must first be credited towards any fee or tax due from the plaintiff.

17-17 cancel or revoke the license of any dealer refusing or neglecting to comply

17-18 with the provisions of this chapter.

17-19 2. If a dealer becomes delinquent in the payment of excise taxes as

17-20 prescribed by this chapter to the extent that his liability exceeds the total

17-21 amount of bond furnished by the dealer, the department shall suspend his

17-22 license immediately.

17-23 3. Before revoking or canceling any license issued under this chapter,

17-24 the department shall send a notice by registered or certified mail to the

17-25 dealer at his last known address. The notice [shall] must order the dealer to

17-26 show cause why his license should not be revoked by appearing before the

17-27 department at Carson City, Nevada, or such other place in this state as may

17-28 be designated by the department, at a time not less than 10 days after the

17-29 mailing of the notice. The department shall allow the dealer an opportunity

17-30 to be heard in pursuance of such notice, and thereafter the department [shall

17-34 served on the department, and setting forth the grounds of objection to the

17-35 legality of the excise tax, the dealer paying the excise tax may file an

17-36 appeal with the Nevada tax commission pursuant to NRS 360.245. If the

17-37 dealer is aggrieved by the decision of the commission rendered on

17-38 appeal, he may bring an action against the state treasurer in [the district

17-39 court in and for] a court of competent jurisdiction in Carson City or Clark

18-10 section 2 of this act, any person who fails to pay any excise tax, except

18-11 taxes assessed pursuant to the provisions of NRS 366.405, within the time

18-12 prescribed by this chapter shall pay, in addition to the tax, a penalty of:

18-13 (a) If the amount of the tax owed is $50 or more, 10 percent of the

18-14 amount owed or $50, whichever is greater; or

18-15 (b) If the amount of the tax owed is less than $50, 10 percent of the

18-16 amount owed,

18-17 plus interest on the amount of the tax at the rate of 1 percent per month or

18-18 fraction thereof, from the date the tax became finally due until the date of

18-19 payment.

18-20 2. A tax return or statement is considered delinquent when it has not

18-21 been received by the department by the date the tax return or statement is

18-25 statements of, or with the amount of tax paid by, any person pursuant to the

18-26 provisions of this chapter, or the department does not receive a return from

18-27 a person who is required to file a return pursuant to this chapter, it may

18-28 make an additional or estimated assessment of tax due from that person

18-29 based upon any information available to it. [Every] Except as otherwise

18-30 provided in NRS 360.320 and section 2 of this act, every additional or

18-31 estimated assessment bears interest at the rate of 1 percent per month, or

18-32 fraction thereof, from the date the tax became due until it is paid.

18-33 2. If an additional assessment is imposed, a penalty of 10 percent of the

18-34 amount of the additional assessment must be added thereto. If any part of

18-35 the deficiency is found to be caused by fraud or an intent to evade the

18-36 provisions of this chapter or the regulations adopted pursuant to those

18-37 provisions, a penalty of 25 percent of the amount of the additional

18-38 assessment must be added thereto.

18-39 3. The department shall give the person written notice of the additional

18-40 assessment. The notice may be served personally or by mail in the manner

18-41 prescribed by Rule 5 of the Nevada Rules of Civil Procedure addressed to

18-42 the person at his address as it appears in the records of the department.

19-29 process may issue in any suit, action or proceeding in any court against this

19-30 state or any officer thereof to prevent or enjoin the collection pursuant to

19-31 this chapter of any excise tax or other amount required to be collected.

19-32 2. After payment of any such excise tax or other amount under protest,

19-33 verified and setting forth the grounds of objection to the legality thereof,

19-34 filed with the department at the time of payment of the tax or other amount

19-35 protested, the special fuel supplier, special fuel dealer or special fuel user

19-36 making the payment may bring an action against the state treasurer in [the

19-37 district court in and for] a court of competent jurisdiction in Carson City

19-41 372.510 by the applicant, the department shall [grant] :

19-42 (a) Grant and issue to each applicant a separate permit for each place of

20-20 interest must be paid upon any overpayment of any amount of tax at the

20-21 rate of one-half of 1 percent per month from the last day of the calendar

20-22 month following the period for which the overpayment was made. No

20-23 refund or credit may be made of any interest imposed upon the person

20-24 making the overpayment with respect to the amount being refunded or

20-25 credited.

20-26 2. The interest must be paid:

20-27 (a) In the case of a refund, to the last day of the calendar month

20-28 following the date upon which the person making the overpayment, if he

20-29 has not already filed a claim, is notified by the department that a claim may

20-30 be filed or the date upon which the claim is certified to the state board of

20-31 examiners, whichever is earlier.

20-32 (b) In the case of a credit, to the same date as that to which interest is

20-36 department’s action] a final decision upon a claim filed pursuant to this

20-37 chapter [,] is rendered by the Nevada tax commission, the claimant may

20-38 bring an action against the department on the grounds set forth in the claim

20-39 in a court of competent jurisdiction in Carson City or Clark County for the

20-40 recovery of the whole or any part of the amount with respect to which the

21-6 within 6 months after the claim is filed, the claimant may [, before the

21-7 mailing of notice by the department of its action on the claim,] consider the

21-8 claim disallowed and file an appeal with the Nevada tax commission

21-9 within the 30 days after the last day of the 6-month period. If the

21-10 claimant is aggrieved by the decision of the commission on appeal, he

21-11 may, within 90 days after the decision is rendered, bring an action against

21-12 the department on the grounds set forth in the claim for the recovery of the

21-16 erroneously made and any credit or part of it which is erroneously allowed

21-17 in an action brought in a court of competent jurisdiction in Carson City or

21-21 unless the court with the consent of the attorney general orders a change of

21-25 misdemeanor for any member of the tax commission or officer , agent or

21-26 employee of the department to make known in any manner whatever the

21-27 business affairs, operations or information obtained by an investigation of

21-28 records and equipment of any retailer or any other person visited or

21-29 examined in the discharge of official duty, or the amount or source of

21-30 income, profits, losses, expenditures or any particular of them, set forth or

21-31 disclosed in any return, or to permit any return or copy of a return, or any

21-32 book containing any abstract or particulars of it to be seen or examined by

21-33 any person not connected with the department.

21-34 2. The tax commission may agree with any county fair and recreation

21-35 board or the governing body of any county, city or town for the continuing

21-36 exchange of information concerning taxpayers.

21-37 3. The governor may, by general or special order, authorize the

21-38 examination of the records maintained by the department under this chapter

21-39 by other state officers, by tax officers of another state, by the Federal

21-40 Government, if a reciprocal arrangement exists, or by any other person. The

21-41 information so obtained may not be made public except to the extent and in

22-30 374.515 by the applicant, the department shall [grant] :

22-31 (a) Grant and issue to each applicant a separate permit for each place of

22-32 business within the county.

22-33 (b) Provide the applicant with a full, written explanation of the

22-34 liability of the applicant for the collection and payment of the taxes

22-35 imposed by this chapter. The explanation required by this paragraph:

22-36 (1) Must include the procedures for the collection and payment of

22-37 the taxes that are specifically applicable to the type of business conducted

22-38 by the applicant, including, without limitation and when appropriate:

22-39 (I) An explanation of the circumstances under which a service

22-40 provided by the applicant is taxable;

22-41 (II) The procedures for administering exemptions; and

22-42 (III) The circumstances under which charges for freight are

23-10 business in this state may apply to the commission on economic

23-11 development for an abatement from the taxes imposed by this chapter on

23-12 the gross receipts from the sale, and the storage, use or other consumption,

23-13 of eligible machinery or equipment for use by a business which has been

23-14 approved for an abatement pursuant to subsection 2.

23-15 2. The commission on economic development may approve an

23-16 application for an abatement if:

23-17 (a) The goals of the business are consistent with the goals of the

23-18 commission concerning industrial development and diversification;

23-19 (b) The commission determines that the abatement is a significant factor

23-20 in the decision of the applicant to locate or expand a business in this state;

23-21 (c) The average hourly wage paid by the business to its employees in

23-22 this state is at least equal to the average statewide industrial hourly wage as

23-23 established by the employment security division of the department of

23-24 employment, training and rehabilitation on July 1 of each fiscal year;

23-25 (d) The business provides a health insurance plan for its employees that

23-26 includes an option for health insurance coverage for dependents of

23-27 employees;

23-28 (e) The business is registered pursuant to the laws of this state or the

23-29 applicant commits to obtain a valid business license and all other permits

23-30 required by the county, city or town in which the business operates;

23-31 (f) The business will provide at least 10 full-time, permanent jobs in

23-32 Nevada by the fourth quarter that it is in operation; and

23-33 (g) The applicant commits to maintaining his business in this state for at

23-34 least 5 years.

23-35 3. An applicant shall, upon the request of the executive director of the

23-36 commission on economic development, furnish to the director copies of all

23-37 records necessary for the director to verify that the applicant meets the

23-38 requirement of paragraph (c) of subsection 2.

23-39 4. The commission on economic development may approve an

23-40 application for an abatement which does not meet the requirements of

23-41 subsection 2 if the commission determines that such an approval is

24-32 interest must be paid upon any overpayment of any amount of tax at the

24-33 rate of one-half of 1 percent per month from the last day of the calendar

24-34 month following the period for which the overpayment was made . [; but

24-35 no] No refund or credit may be made of any interest imposed upon the

24-36 person making the overpayment with respect to the amount being refunded

24-37 or credited.

24-38 2. The interest must be paid as follows:

24-39 (a) In the case of a refund, to the last day of the calendar month

24-40 following the date upon which the person making the overpayment, if he

24-41 has not already filed a claim, is notified by the department that a claim may

24-42 be filed or the date upon which the claim is certified to the board of county

25-5 department’s action] a final decision upon a claim filed pursuant to this

25-6 chapter [,] is rendered by the Nevada tax commission, the claimant may

25-7 bring an action against the department on the grounds set forth in the claim

25-8 in a court of competent jurisdiction in Carson City or Clark County for the

25-9 recovery of the whole or any part of the amount with respect to which the

25-10 claim has been disallowed.

25-11 2. Failure to bring an action within the time specified constitutes a

25-12 waiver of any demand against the county on account of alleged

25-16 within 6 months after the claim is filed, the claimant may [, prior to the

25-17 mailing of notice by the department of its action on the claim,] consider the

25-18 claim disallowed and file an appeal with the Nevada tax commission

25-19 within the 30 days after the last day of the 6-month period. If the

25-20 claimant is aggrieved by the decision of the commission on appeal, he

25-21 may, within 90 days after the decision is rendered, bring an action against

25-22 the department on the grounds set forth in the claim for the recovery of the

25-26 misdemeanor for any member of the Nevada tax commission or [official]

25-27 officer, agent or employee of the department to make known in any manner

25-28 whatever the business affairs, operations or information obtained by an

25-29 investigation of records and equipment of any retailer or any other person

25-30 visited or examined in the discharge of official duty, or the amount or

25-31 source of income, profits, losses, expenditures or any particular thereof, set

25-32 forth or disclosed in any return, or to permit any return or copy thereof, or

25-33 any book containing any abstract or particulars thereof to be seen or

25-34 examined by any person not connected with the department.

25-35 2. The Nevada tax commission may agree with any county fair and

25-36 recreation board or the governing body of any county, city or town for the

25-37 continuing exchange of information concerning taxpayers.

25-38 3. The governor may, however, by general or special order, authorize

25-39 the examination of the records maintained by the department under this

25-40 chapter by other state officers, by tax officers of another state, by the

25-41 Federal Government, if a reciprocal arrangement exists, or by any other

26-32 within the time specified in that section or the extension specified in NRS

26-33 375A.155, then the personal representative shall pay, except as otherwise

26-34 provided in NRS 360.320 and section 2 of this act, and in addition to the

26-35 interest provided in NRS 375A.205, a penalty equal to 5 percent of the tax

26-36 due, as finally determined, for each month or portion of a month during

26-37 which that failure to file continues, not exceeding 25 percent in the

26-38 aggregate, unless it is shown that there was reasonable cause for the failure

26-39 to file. If a similar penalty for failure to file timely the federal estate tax

26-40 return is waived, that waiver shall be deemed to constitute reasonable cause

27-3 erroneous amount, any person who is liable for the tax may [,] appeal the

27-4 determination to the Nevada tax commission pursuant to NRS 360.245.

27-5 If the person who is liable for the tax is aggrieved by the decision of the

27-6 commission on appeal, he may, within 3 years after the determination was

27-7 made, bring an action against the State of Nevada in the district court

27-8 having jurisdiction over the estate to have the tax modified in whole or in

27-12 interest if it is paid before the date on which it otherwise becomes

27-13 delinquent. [If] Except as otherwise provided in NRS 360.320 and section

27-14 2 of this act, if the tax is paid after that date, the tax bears interest at the

27-15 rate set by the executive director, from the date it became delinquent until it

27-16 is paid.

27-17 2. The executive director shall set and maintain the rate of interest for

27-18 late payments at the highest rate permissible pursuant to section 4 of article

27-22 imposed by NRS 375A.100 for which he is liable before the date the tax

27-23 becomes delinquent, he must, on motion of the department, be required by

27-24 the district court having jurisdiction over the estate to execute a bond to the

27-25 State of Nevada in an amount equal to twice the amount of the tax, with

27-26 such sureties as the court may approve, conditioned for the payment of the

27-27 tax, plus interest on the tax at the rate of interest set by the executive

27-28 director pursuant to NRS 375A.205 commencing on the date the tax

27-29 became delinquent, unless otherwise provided in NRS 360.320 or section

27-30 2 of this act. The bond must be executed within a certain time to be fixed

27-31 by the court and specified in the bond.

27-32 2. The bond must be filed in the office of the clerk of the court, and a

27-33 certified copy must be immediately transmitted to the department.

27-34 3. If the bond is not filed within 20 days after the date of the filing of

27-35 the order requiring it, the letters of the personal representative affected

27-39 under NRS 375A.100 at the rate of interest set by the executive director

27-40 pursuant to NRS 375A.205. [That] Except as otherwise provided in NRS

27-41 360.320, the interest must be allowed from the date on which payment of

28-5 section 2 of this act, if the board determines that a decedent dies domiciled

28-6 in this state, the total amount of interest and penalties for nonpayment of

28-7 the tax, between the date of the election and the final determination of the

28-8 board, must not exceed an amount determined by applying the rate of