Assembly Bill No. 53–Assemblyman Collins
Prefiled January 29, 2001
____________
Referred to Committee on Taxation
SUMMARY—Repeals business tax under certain
conditions. (BDR 32‑830)
FISCAL NOTE: Effect on Local Government: No.
~
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 under certain conditions; 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 pursuant
1-3 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.
1-19 Sec. 2. NRS 360.300 is hereby amended to read as follows:
1-20 360.300 1. If a person fails to file a return or the
department is not
1-21 satisfied with the return or
returns of any tax, contribution or premium or
1-22 amount of tax, contribution
or premium required to be paid to the state by
1-23 any person, in accordance
with the applicable provisions of this chapter,
2-1 chapter 362, [364A,]
369, 370, 372, 372A, 374, 377, 377A or 444A of
2-2 NRS, NRS 482.313, or chapter
585 or 680B of NRS as administered or
2-3 audited by the department,
it may compute and determine the amount
2-4 required to be paid upon the
basis of:
2-5 (a) The facts contained in the return;
2-6 (b) Any information within its possession or that may come into its
2-7 possession; or
2-8 (c) Reasonable estimates of the amount.
2-9 2. One or more deficiency
determinations may be made with respect to
2-10 the amount due for one or
for more than one period.
2-11 3. In making its
determination of the amount required to be paid, the
2-12 department shall impose
interest on the amount of tax determined to be
2-13 due, calculated at the rate
and in the manner set forth in NRS 360.417,
2-14 unless a different rate of
interest is specifically provided by statute.
2-15 4. The department shall
impose a penalty of 10 percent in addition to
2-16 the amount of a
determination that is made in the case of the failure of a
2-17 person to file a return with
the department.
2-18 5. When a business is
discontinued, a determination may be made at
2-19 any time thereafter within
the time prescribed in NRS 360.355 as to
2-20 liability arising out of
that business, irrespective of whether the
2-21 determination is issued
before the due date of the liability.
2-22 Sec. 3. NRS 360.412 is hereby amended to read as follows:
2-23 360.412 If the department
believes that the collection of any amount of
2-24 sales or use tax [, business tax]
or other excise due pursuant to this Title,
2-25 NRS 482.313 or chapter 585
of NRS will be jeopardized by delay, [it] the
2-26 department shall make a determination of the amount required to be
2-27 collected and serve notice
of the determination upon the person against
2-28 whom it is made.
2-29 Sec. 4. NRS 360.417 is hereby amended to read as follows:
2-30 360.417 Except as otherwise
provided in NRS 360.232 and 360.320,
2-31 and unless a different
penalty or rate of interest is specifically provided by
2-32 statute, any person who
fails to pay any tax provided for in chapter 362,
2-33 [364A,] 369, 370, 372, 374, 377,
377A, 444A or 585 of NRS, or the fee
2-34 provided for in NRS 482.313,
to the state or a county within the time
2-35 required [,] shall pay a penalty of
not more than 10 percent of the amount
2-36 of the tax or fee which is
owed, as determined by the department, in
2-37 addition to the tax or fee,
plus interest at the rate of 1 percent per month, or
2-38 fraction of a month, from
the last day of the month following the period for
2-39 which the amount or any
portion of the amount should have been reported
2-40 until the date of payment.
The amount of any penalty imposed must be
2-41 based on a graduated
schedule adopted by the Nevada tax commission
2-42 which takes into
consideration the length of time the tax or fee remained
2-43 unpaid.
2-44 Sec. 5. NRS 360.419 is hereby amended to read as follows:
2-45 360.419 1. If the executive director or a designated
hearing officer
2-46 finds that the failure of a
person to make a timely return or payment of a
2-47 tax imposed pursuant to NRS
361.320 or chapter 361A, 376A, 377 or
2-48 377A of NRS, or by chapter
362, [364A,] 369, 370, 372, 372A, 374, 375A
2-49 or 375B of NRS [,]
is the result of circumstances beyond his control and
3-1 occurred despite the
exercise of ordinary care and without intent, the
3-2 department may relieve him
of all or part of any interest or penalty or both.
3-3 2. A person seeking this
relief must file with the department a
3-4 statement under oath setting
forth the facts upon which he bases his claim.
3-5 3. The department shall
disclose, upon the request of any person:
3-6 (a) The name of the person to whom relief was granted; and
3-7 (b) The amount of the relief.
3-8 4. The executive director
or a designated hearing officer shall act upon
3-9 the request of a taxpayer
seeking relief pursuant to NRS 361.4835 which is
3-10 deferred by a county treasurer
or county assessor.
3-11 Sec. 6. NRS 360.510 is hereby amended to read as follows:
3-12 360.510 1. If any person is delinquent in the payment of
any tax or
3-13 fee administered by the
department or if a determination has been made
3-14 against him which remains
unpaid, the department may:
3-15 (a) Not later than 3 years after the payment became delinquent or
the
3-16 determination became final;
or
3-17 (b) Not later than 5 years after the last recording of an abstract
of
3-18 judgment or of a certificate
constituting a lien for tax owed,
3-19 give a notice of the
delinquency and a demand to transmit personally or by
3-20 registered or certified mail
to any person, including, without limitation, any
3-21 officer or department of
this state or any political subdivision or agency of
3-22 this state, who has in his
possession or under his control any credits or
3-23 other personal property
belonging to the delinquent [,] taxpayer, or owing
3-24 any debts to the delinquent taxpayer or person against
whom a
3-25 determination has been made
which remains unpaid, or owing any debts to
3-26 the delinquent taxpayer or that person.
In the case of any state officer,
3-27 department or agency, the
notice must be given to the officer, department
3-28 or agency before the
department presents the claim of the delinquent
3-29 taxpayer to the state
controller.
3-30 2. A state officer,
department or agency which receives such a notice
3-31 may satisfy any debt owed to
it by that person before it honors the notice of
3-32 the department.
3-33 3. After receiving the
demand to transmit, the person notified by the
3-34 demand may not transfer or
otherwise dispose of the credits, other personal
3-35 property, or debts in his
possession or under his control at the time he
3-36 received the notice until
the department consents to a transfer or other
3-37 disposition.
3-38 4. Every person notified by
a demand to transmit shall, within 10 days
3-39 after receipt of the demand
to transmit, inform the department of, and
3-40 transmit to the department
all such credits, other personal property, or
3-41 debts in his possession,
under his control or owing by him within the time
3-42 and in the manner requested
by the department. Except as otherwise
3-43 provided in subsection 5, no
further notice is required to be served to that
3-44 person.
3-45 5. If the property of the
delinquent taxpayer consists of a series of
3-46 payments owed to him, the
person who owes or controls the payments shall
3-47 transmit the payments to the
department until otherwise notified by the
3-48 department. If the debt of
the delinquent taxpayer is not paid within 1 year
3-49 after the department issued
the original demand to transmit, the department
4-1 shall issue another demand
to transmit to the person responsible for making
4-2 the payments informing him
to continue to transmit payments to the
4-3 department or that his duty
to transmit the payments to the department has
4-4 ceased.
4-5 6. If the notice of the
delinquency seeks to prevent the transfer or other
4-6 disposition of a deposit in
a bank or credit union or other credits or
4-7 personal property in the
possession or under the control of a bank, credit
4-8 union or other depository
institution, the notice must be delivered or mailed
4-9 to the branch or office of
the bank, credit union or other depository
4-10 institution at which the
deposit is carried or at which the credits or personal
4-11 property is held.
4-12 7. If any person notified
by the notice of the delinquency makes any
4-13 transfer or other
disposition of the property or debts required to be withheld
4-14 or transmitted, to the
extent of the value of the property or the amount of
4-15 the debts thus transferred
or paid, he is liable to the state for any
4-16 indebtedness due pursuant to
this chapter, or chapter 362, [364A,] 369,
4-17 370, 372, 372A, 374, 377,
377A or 444A of NRS, NRS 482.313, or chapter
4-18 585 or 680B of NRS from the
person with respect to whose obligation the
4-19 notice was given if solely
by reason of the transfer or other disposition the
4-20 state is unable to recover
the indebtedness of the person with respect to
4-21 whose obligation the notice
was given.
4-22 Sec. 7. NRS 360.750 is hereby amended to read as follows:
4-23 360.750 1. A person who intends to locate or expand a
business in
4-24 this state may apply to the
commission on economic development for a
4-25 partial abatement of one or [more]
both of the taxes
imposed on the new or
4-26 expanded business pursuant
to chapter 361 [, 364A]
or 374 of NRS.
4-27 2. The commission on
economic development shall approve an
4-28 application for a partial
abatement if the commission makes the following
4-29 determinations:
4-30 (a) The business is consistent with:
4-31 (1) The state plan for industrial development and diversification
that
4-32 is developed by the
commission pursuant to NRS 231.067; and
4-33 (2) Any guidelines adopted pursuant to the state plan.
4-34 (b) The applicant has executed an agreement with the commission
4-35 which states that the
business will, after the date on which a certificate of
4-36 eligibility for the
abatement is issued pursuant to subsection 5, continue in
4-37 operation in this state for
a period specified by the commission, which
4-38 must be at least 5 years,
and will continue to meet the eligibility
4-39 requirements set forth in
this subsection. The agreement must bind the
4-40 successors in interest of
the business for the specified period.
4-41 (c) The business is registered pursuant to the laws of this state
or the
4-42 applicant commits to obtain
a valid business license and all other permits
4-43 required by the county, city
or town in which the business operates.
4-44 (d) Except as otherwise provided in NRS 361.0687, if the business
is a
4-45 new business in a county or
city whose population is 50,000 or more, the
4-46 business meets at least two
of the following requirements:
4-47 (1) The business will have 75 or more full-time employees on the
4-48 payroll of the business by
the fourth quarter that it is in operation.
5-1 (2) Establishing the business will require the business to make
a
5-2 capital investment of at
least $1,000,000 in this state.
5-3 (3) The average hourly wage that will be paid by the new
business to
5-4 its employees in this state
is at least 100 percent of the average statewide
5-5 hourly wage as established
by the employment security division of the
5-6 department of employment,
training and rehabilitation on July 1 of each
5-7 fiscal year and:
5-8 (I) The business will provide a health insurance plan for all
5-9 employees that includes an
option for health insurance coverage for
5-10 dependents of the employees;
and
5-11 (II) The cost to the business for the benefits the business
provides
5-12 to its employees in this
state will meet the minimum requirements for
5-13 benefits established by the
commission by regulation pursuant to
5-14 subsection 9.
5-15 (e) Except as otherwise provided in NRS 361.0687, if the business
is a
5-16 new business in a county or
city whose population is less than 50,000, the
5-17 business meets at least two
of the following requirements:
5-18 (1) The business will have 25 or more full-time employees on the
5-19 payroll of the business by
the fourth quarter that it is in operation.
5-20 (2) Establishing the business will require the business to make a
5-21 capital investment of at
least $250,000 in this state.
5-22 (3) The
average hourly wage that will be paid by the new business to
5-23 its employees in this state
is at least 100 percent of the average statewide
5-24 hourly wage as established
by the employment security division of the
5-25 department of employment,
training and rehabilitation on July 1 of each
5-26 fiscal year and:
5-27 (I) The business will provide a health insurance plan for all
5-28 employees that includes an
option for health insurance coverage for
5-29 dependents of the employees;
and
5-30 (II) The cost to the
business for the benefits the business provides
5-31 to its employees in this
state will meet the minimum requirements for
5-32 benefits established by the
commission by regulation pursuant to
5-33 subsection 9.
5-34 (f) If the business is an existing business, the business meets at
least two
5-35 of the following
requirements:
5-36 (1) The business will increase the number of employees on its
payroll
5-37 by 10 percent more than it
employed in the immediately preceding fiscal
5-38 year or by six employees,
whichever is greater.
5-39 (2) The business will expand by making a capital investment in
this
5-40 state in an amount equal to
at least 20 percent of the value of the tangible
5-41 property possessed by the business
in the immediately preceding fiscal
5-42 year. The determination of
the value of the tangible property possessed by
5-43 the business in the
immediately preceding fiscal year must be made by the:
5-44 (I) County assessor of the county in which the business will
5-45 expand, if the business is
locally assessed; or
5-46 (II) Department, if the business is centrally assessed.
5-47 (3) The average hourly wage that will be paid by the existing
5-48 business to its new
employees in this state is at least 100 percent of the
5-49 average statewide hourly
wage as established by the employment security
6-1 division of the department
of employment, training and rehabilitation on
6-2 July 1 of each fiscal year
and:
6-3 (I) The business will provide a health insurance plan for all
new
6-4 employees that includes an
option for health insurance coverage for
6-5 dependents of the employees;
and
6-6 (II) The cost to the business for the benefits the business
provides
6-7 to its new employees in this
state will meet the minimum requirements for
6-8 benefits established by the
commission by regulation pursuant to
6-9 subsection 9.
6-10 3. Notwithstanding the
provisions of subsection 2, the commission on
6-11 economic development may:
6-12 (a) Approve an application for a partial abatement by a business
that
6-13 does not meet the
requirements set forth in paragraph (d), (e) or (f) of
6-14 subsection 2;
6-15 (b) Make the requirements set forth in paragraph (d), (e) or (f) of
6-16 subsection 2 more stringent;
or
6-17 (c) Add additional requirements that a business must meet to
qualify for
6-18 a partial abatement,
6-19 if the commission determines
that such action is necessary.
6-20 4. If a person submits an application
to the commission on economic
6-21 development pursuant to
subsection 1, the commission shall provide notice
6-22 to the governing body of the
county and the city or town, if any, in which
6-23 the person intends to locate
or expand a business. The notice required
6-24 pursuant to this subsection
must set forth the date, time and location of the
6-25 hearing at which the
commission will consider the application.
6-26 5. If the commission on
economic development approves an
6-27 application for a partial
abatement, the commission shall immediately
6-28 forward a certificate of
eligibility for the abatement to:
6-29 (a) The department;
6-30 (b) The Nevada tax commission; and
6-31 (c) If the partial abatement is from the property tax imposed
pursuant to
6-32 chapter 361 of NRS, the
county treasurer.
6-33 6. An applicant for a
partial abatement pursuant to this section or an
6-34 existing business whose partial
abatement is in effect shall, upon the
6-35 request of the executive
director of the commission on economic
6-36 development, furnish the
executive director with copies of all records
6-37 necessary to verify that the
applicant meets the requirements of subsection
6-38 2.
6-39 7. If a business whose
partial abatement has been approved pursuant to
6-40 this section and is in
effect ceases:
6-41 (a) To meet the requirements set forth in subsection 2; or
6-42 (b) Operation before the time specified in the agreement described
in
6-43 paragraph (b) of subsection
2,
6-44 the business shall repay to
the department or, if the partial abatement was
6-45 from the property tax
imposed pursuant to chapter 361 of NRS, to the
6-46 county treasurer, the amount
of the exemption that was allowed pursuant to
6-47 this section before the
failure of the business to comply unless the Nevada
6-48 tax commission determines
that the business has substantially complied
6-49 with the requirements of
this section. Except as otherwise provided in NRS
7-1 360.232 and 360.320, the
business shall, in addition to the amount of the
7-2 exemption required to be
paid pursuant to this subsection, pay interest on
7-3 the amount due at the rate
most recently established pursuant to NRS
7-4 99.040 for each month, or
portion thereof, from the last day of the month
7-5 following the period for
which the payment would have been made had the
7-6 partial abatement not been
approved until the date of payment of the tax.
7-7 8. A county treasurer:
7-8 (a) Shall deposit any money that he receives pursuant to subsection
7 in
7-9 one or more of the funds
established by a local government of the county
7-10 pursuant to NRS 354.611,
354.6113 or 354.6115; and
7-11 (b) May use the money deposited pursuant to paragraph (a) only for
the
7-12 purposes authorized by NRS
354.611, 354.6113 and 354.6115.
7-13 9. The commission on
economic development:
7-14 (a) Shall adopt regulations relating to:
7-15 (1) The minimum level of benefits that a business must provide to
its
7-16 employees if the business is
going to use benefits paid to employees as a
7-17 basis to qualify for a
partial abatement; and
7-18 (2) The notice that must be provided pursuant to subsection 4.
7-19 (b) May adopt such other regulations as the commission on economic
7-20 development determines to be
necessary to carry out the provisions of this
7-21 section.
7-22 10. The Nevada tax
commission:
7-23 (a) Shall adopt regulations regarding:
7-24 (1) The capital investment that a new business must make to meet
the
7-25 requirement set forth in
paragraph (d) or (e) of subsection 2; and
7-26 (2) Any security that a business is required to post to qualify
for a
7-27 partial abatement pursuant
to this section.
7-28 (b) May adopt such other regulations as the Nevada tax commission
7-29 determines to be necessary
to carry out the provisions of this section.
7-30 11. An applicant for an
abatement who is aggrieved by a final decision
7-31 of the commission on
economic development may petition for judicial
7-32 review in the manner
provided in chapter 233B of NRS.
7-33 Sec. 8. NRS 244.335 is hereby amended to read as follows:
7-34 244.335 1. Except as otherwise provided in subsection 2,
the board
7-35 of county commissioners may:
7-36 (a) Regulate all character of lawful trades, callings, industries,
7-37 occupations, professions and
business conducted in its county outside of
7-38 the limits of incorporated
cities and towns.
7-39 (b) Except as otherwise provided in NRS 244.3359 and 576.128, fix,
7-40 impose and collect a license
tax for revenue or for regulation, or [for both
7-41 revenue and regulation,] both, on such trades, callings, industries,
7-42 occupations, professions and
business.
7-43 2. The county license
boards have the exclusive power in their
7-44 respective counties to
regulate entertainers employed by an entertainment
7-45 by referral service and the
business of conducting a dancing hall, escort
7-46 service, entertainment by
referral service or gambling game or device
7-47 permitted by law, outside of
an incorporated city. The county license
7-48 boards may fix, impose and
collect license taxes for revenue or for
8-1 regulation, or [for both revenue and regulation,] both, on
such employment
8-2 and businesses.
8-3 3. [No license to engage in any type of business may be granted
unless
8-4 the applicant for the license signs an affidavit affirming that the
business
8-5 has complied with the provisions of chapter 364A of NRS. The county
8-6 license board shall provide upon request an application for a
business
8-7 license pursuant to chapter 364A of NRS.
8-8 4.] No license to engage in
business as a seller of tangible personal
8-9 property may be granted
unless the applicant for the license presents
8-10 written evidence that:
8-11 (a) The department of taxation has issued or will issue a permit
for this
8-12 activity, and this evidence
clearly identifies the business by name; or
8-13 (b) Another regulatory agency of the state has issued or will issue
a
8-14 license required for this
activity.
8-15 [5.] 4.
Any license tax levied [for the purposes of]
pursuant to NRS
8-16 244.3358 or 244A.597 to
244A.655, inclusive, constitutes a lien upon the
8-17 real and personal property
of the business upon which the tax was levied
8-18 until the tax is paid. The
lien has the same priority as a lien for general
8-19 taxes. The lien must be
enforced in the following manner:
8-20 (a) By recording in the office of the county recorder, within 6
months
8-21 after the date on which the
tax became delinquent or was otherwise
8-22 determined to be due and
owing, a notice of the tax lien containing the
8-23 following:
8-24 (1) The amount of tax due and the appropriate year;
8-25 (2) The name of the record owner of the property;
8-26 (3) A description of the property sufficient for identification;
and
8-27 (4) A verification by the oath of any member of the board of
county
8-28 commissioners or the county
fair and recreation board; and
8-29 (b) By an action for foreclosure against the property in the same
manner
8-30 as an action for foreclosure
of any other lien, commenced within 2 years
8-31 after the date of recording
of the notice of the tax lien, and accompanied by
8-32 appropriate notice to other
lienholders.
8-33 [6.] 5.
The board of county commissioners may
delegate the authority
8-34 to enforce liens from taxes
levied [for the purposes of] pursuant to NRS
8-35 244A.597 to 244A.655,
inclusive, to the county fair and recreation board.
8-36 If the authority is so
delegated, the board of county commissioners shall
8-37 revoke or suspend the
license of a business upon certification by the county
8-38 fair and recreation board
that the license tax has become delinquent [,] and
8-39 shall not reinstate the
license until the tax is paid. Except as otherwise
8-40 provided in NRS 244.3357,
all information concerning license taxes levied
8-41 by an ordinance authorized
by this section or other information concerning
8-42 the business affairs or
operation of any licensee obtained as a result of the
8-43 payment of such license
taxes or as the result of any audit or examination
8-44 of the books by any
authorized employee of a county fair and recreation
8-45 board of the county for any
license tax levied [for the purpose of] pursuant
8-46 to NRS 244A.597 to 244A.655, inclusive, is confidential and must not be
8-47 disclosed by any member,
officer or employee of the county fair and
8-48 recreation board or the county
imposing the license tax unless the
8-49 disclosure is authorized by
the affirmative action of a majority of the
9-1 members of the appropriate
county fair and recreation board. Continuing
9-2 disclosure may be so
authorized under an agreement with the department
9-3 of taxation for the exchange
of information concerning taxpayers.
9-4 Sec. 9. NRS 268.095 is hereby amended to read as follows:
9-5 268.095 1. The city council or other governing body of
each
9-6 incorporated city in this
state, whether organized under general law or
9-7 special charter, may:
9-8 (a) Except as otherwise provided in NRS 268.0968 and 576.128, fix,
9-9 impose and collect for
revenues or for regulation, or both, a license tax on
9-10 all character of lawful
trades, callings, industries, occupations, professions
9-11 and businesses conducted
within its corporate limits.
9-12 (b) Assign the proceeds of any one or more of such license taxes to
the
9-13 county within which the city
is situated [for the purpose or
purposes of
9-14 making] to make the proceeds available to the county:
9-15 (1) As a pledge as additional security for the payment of any
general
9-16 obligation bonds issued
pursuant to NRS 244A.597 to 244A.655, inclusive;
9-17 (2) For redeeming any general obligation bonds issued pursuant to
9-18 NRS 244A.597 to 244A.655,
inclusive;
9-19 (3) For defraying the costs of collecting or otherwise
administering
9-20 any such license tax so
assigned, of the county fair and recreation board
9-21 and of officers, agents and
employees hired thereby, and of incidentals
9-22 incurred thereby;
9-23 (4) For operating and maintaining recreational facilities under
the
9-24 jurisdiction of the county
fair and recreation board;
9-25 (5) For improving, extending and bettering recreational
facilities
9-26 authorized by NRS 244A.597 to
244A.655, inclusive; and
9-27 (6) For constructing, purchasing or otherwise acquiring such
9-28 recreational facilities.
9-29 (c) Pledge the proceeds of any tax imposed on the revenues from the
9-30 rental of transient lodging
pursuant to this section for the payment of any
9-31 general obligations issued
by the city for a purpose authorized by the City
9-32 Bond Law, NRS 268.672 to
268.740, inclusive.
9-33 (d) Use the proceeds of any tax imposed pursuant to this section on
the
9-34 revenues from the rental of
transient lodging:
9-35 (1) To pay the principal, interest or any other indebtedness on
any
9-36 general or special
obligations issued by the city pursuant to the City Bond
9-37 Law, NRS 268.672 to 268.740,
inclusive;
9-38 (2) For the expense of
operating or maintaining, or both, any facilities
9-39 of the city; and
9-40 (3) For any other purpose for which other money of the city may
be
9-41 used.
9-42 2. The proceeds of any tax
imposed pursuant to this section that are
9-43 pledged for the repayment of
general obligations may be treated as
9-44 “pledged revenues” for the
purposes of NRS 350.020.
9-45 3. [No license to engage in any type of business may be granted
unless
9-46 the applicant for the license signs an affidavit affirming that the
business
9-47 has complied with the provisions of chapter 364A of NRS. The city
9-48 licensing agency shall provide upon request an application for a
business
9-49 license pursuant to chapter 364A of NRS.
10-1 4.] No license to engage in
business as a seller of tangible personal
10-2 property may be granted
unless the applicant for the license presents
10-3 written evidence that:
10-4 (a) The department of taxation has issued or will issue a permit
for this
10-5 activity, and this evidence
clearly identifies the business by name; or
10-6 (b) Another regulatory agency of the state has issued or will issue
a
10-7 license required for this
activity.
10-8 [5.] 4.
Any license tax levied under the
provisions of this section
10-9 constitutes a lien upon the
real and personal property of the business upon
10-10 which the tax was levied
until the tax is paid. The lien has the same priority
10-11 as a lien for general taxes.
The lien must be enforced in the following
10-12 manner:
10-13 (a) By recording in the office of the county recorder, within 6
months
10-14 [following] after the date on which the tax became
delinquent or was
10-15 otherwise determined to be
due and owing, a notice of the tax lien
10-16 containing the following:
10-17 (1) The amount of tax due and the appropriate year;
10-18 (2) The name of the record owner of the property;
10-19 (3) A description of the property sufficient for identification;
and
10-20 (4) A verification by the oath of any member of the board of
county
10-21 commissioners or the county
fair and recreation board; and
10-22 (b) By an action for foreclosure against such property in the same
10-23 manner as an action for
foreclosure of any other lien, commenced within 2
10-24 years after the date of
recording of the notice of the tax lien [,] and
10-25 accompanied by appropriate
notice to other lienholders.
10-26 [6.] 5.
The city council or other governing
body of each incorporated
10-27 city may delegate the power
and authority to enforce such liens to the
10-28 county fair and recreation
board. If the authority is so delegated, the
10-29 governing body shall revoke
or suspend the license of a business upon
10-30 certification by the board
that the license tax has become delinquent [,] and
10-31 shall not reinstate the
license until the tax is paid. Except as otherwise
10-32 provided in NRS 268.0966,
all information concerning license taxes levied
10-33 by an ordinance authorized
by this section or other information concerning
10-34 the business affairs or
operation of any licensee obtained as a result of the
10-35 payment of those license
taxes or as the result of any audit or examination
10-36 of the books of the city by
any authorized employee of a county fair and
10-37 recreation board for any
license tax levied [for the purpose of] pursuant to
10-38 NRS 244A.597 to 244A.655,
inclusive, is confidential and must not be
10-39 disclosed by any member,
official or employee of the county fair and
10-40 recreation board or the city
imposing the license tax unless the disclosure is
10-41 authorized by the
affirmative action of a majority of the members of the
10-42 appropriate county fair and
recreation board. Continuing disclosure may be
10-43 so authorized under an
agreement with the department of taxation for the
10-44 exchange of information
concerning taxpayers.
10-45 [7.] 6.
The powers conferred by this section
are in addition and
10-46 supplemental to, and not in
substitution for, and the limitations imposed by
10-47 this section do not affect
the powers conferred by, any other law. No part
10-48 of this section repeals or
affects any other law or any part thereof, it being
11-1 intended that this section
provide a separate method of accomplishing its
11-2 objectives, and not an
exclusive one.
11-3 Sec. 10. NRS 459.3824 is hereby amended to read as follows:
11-4 459.3824 1. The owner of a regulated facility shall pay
to the
11-5 division an annual fee based
on the fiscal year. The annual fee for each
11-6 facility is the sum of a
base fee set by the state environmental commission
11-7 and any additional fee
imposed by the commission pursuant to subsection
11-8 2. The annual fee must be
prorated and may not be refunded.
11-9 2. The state environmental
commission may impose an additional fee
11-10 upon the owner of a
regulated facility in an amount determined by the
11-11 commission to be necessary
to enable the division to carry out its duties
11-12 pursuant to NRS 459.380 to
459.3874, inclusive. The additional fee must
11-13 be based on a graduated
schedule adopted by the commission which takes
11-14 into consideration the
quantity of hazardous substances located at each
11-15 facility.
11-16 3. After the payment of the
initial annual fee, the division shall send
11-17 the owner of a regulated
facility a bill in July for the annual fee for the
11-18 fiscal year then beginning
which is based on the applicable reports for the
11-19 preceding year.
11-20 4. [The owner of a regulated facility shall submit, with any
payment
11-21 required by this section, the number assigned by the department of
11-22 taxation, for the imposition and collection of taxes pursuant to
chapter
11-23 364A of NRS, to the business for which the payment is made.
11-24 5.] All fees collected pursuant to
this section and penalties collected
11-25 pursuant to NRS 459.3833,
459.3834 and 459.3874, and any interest
11-26 earned thereon, must be
deposited with the state treasurer for credit to the
11-27 fund for precaution against
chemical accidents, which is hereby created as
11-28 a special revenue fund.
11-29 Sec. 11. NRS 612.265 is hereby amended to read as follows:
11-30 612.265 1. Except as otherwise provided in this section,
information
11-31 obtained from any employing
unit or person pursuant to the administration
11-32 of this chapter and any
determination as to the benefit rights of any person
11-33 is confidential and may not
be disclosed or be open to public inspection in
11-34 any manner which would
reveal the person’s or employing unit’s identity.
11-35 2. Any claimant or his legal
representative is entitled to information
11-36 from the records of the
division, to the extent necessary for the proper
11-37 presentation of his claim in
any proceeding pursuant to this chapter. A
11-38 claimant or an employing
unit is not entitled to information from the
11-39 records of the division for
any other purpose.
11-40 3. Subject to such
restrictions as the administrator may by regulation
11-41 prescribe, the information
obtained by the division may be made available
11-42 to:
11-43 (a) Any agency of this or any other state or any federal agency
charged
11-44 with the administration or
enforcement of laws relating to unemployment
11-45 compensation, public
assistance, workers’ compensation or labor and
11-46 industrial relations, or the
maintenance of a system of public employment
11-47 offices;
11-48 (b) Any state or local agency for the enforcement of child support;
11-49 (c) The Internal Revenue Service of the Department of the Treasury;
12-1 (d) The department of taxation; and
12-2 (e) The state contractors’ board in the performance of its duties
to
12-3 enforce the provisions of
chapter 624 of NRS.
12-4 Information obtained in
connection with the administration of the
12-5 employment service may be
made available to persons or agencies for
12-6 purposes appropriate to the
operation of a public employment service or a
12-7 public assistance program.
12-8 4. Upon written request
made by a public officer of a local
12-9 government, the
administrator shall furnish from the records of the division
12-10 the name, address and place
of employment of any person listed in the
12-11 records of employment of the
division. The request must set forth the
12-12 social security number of
the person about whom the request is made and
12-13 contain a statement signed
by proper authority of the local government
12-14 certifying that the request
is made to allow the proper authority to enforce a
12-15 law to recover a debt or
obligation owed to the local government. The
12-16 information obtained by the
local government is confidential and may not
12-17 be used or disclosed for any
purpose other than the collection of a debt or
12-18 obligation owed to that
local government. The administrator may charge a
12-19 reasonable fee for the cost
of providing the requested information.
12-20 5. The administrator may
publish or otherwise provide information on
12-21 the names of employers,
their addresses, their type or class of business or
12-22 industry, and the
approximate number of employees employed by each
12-23 such employer [,]
if the information released will assist unemployed
12-24 persons to obtain employment
or will be generally useful in developing and
12-25 diversifying the economic
interests of this state. Upon request by a state
12-26 agency which is able to
demonstrate that its intended use of the information
12-27 will benefit the residents
of this state, the administrator may, in addition to
12-28 the information listed in
this subsection, disclose the number of employees
12-29 employed by each employer
and the total wages paid by each employer.
12-30 The administrator may charge
a fee to cover the actual costs of any
12-31 administrative expenses
relating to the disclosure of this information to a
12-32 state agency. The
administrator may require the state agency to certify in
12-33 writing that the agency will
take all actions necessary to maintain the
12-34 confidentiality of the
information and prevent its unauthorized disclosure.
12-35 6. Upon request therefor the
administrator shall furnish to any agency
12-36 of the United States charged
with the administration of public works or
12-37 assistance through public
employment [,]
and may furnish to any state
12-38 agency similarly charged,
the name, address, ordinary occupation and
12-39 employment status of each
recipient of benefits and the recipient’s rights to
12-40 further benefits pursuant to
this chapter.
12-41 7. To further a current
criminal investigation, the chief executive
12-42 officer of any law
enforcement agency of this state may submit a written
12-43 request to the administrator
that he furnish, from the records of the
12-44 division, the name, address
and place of employment of any person listed
12-45 in the records of employment
of the division. The request must set forth the
12-46 social security number of
the person about whom the request is made and
12-47 contain a statement signed
by the chief executive officer certifying that the
12-48 request is made to further a
criminal investigation currently being
12-49 conducted by the agency.
Upon receipt of such a request, the administrator
13-1 shall furnish the
information requested. He may charge a fee to cover the
13-2 actual costs of any related
administrative expenses.
13-3 8. [In addition to the provisions of subsection 5, the
administrator shall
13-4 provide lists containing the names and addresses of employers, the
number
13-5 of employees employed by each employer and the total wages paid by
each
13-6 employer to the department of taxation, upon request, for use in
verifying
13-7 returns for the business tax. The administrator may charge a fee to
cover
13-8 the actual costs of any related administrative expenses.
13-9 9.] A private carrier that
provides industrial insurance in this state shall
13-10 submit to the administrator
a list containing the name of each person who
13-11 received benefits pursuant
to chapters 616A to 616D, inclusive, or 617 of
13-12 NRS during the preceding
month and request that he compare the
13-13 information so provided with
the records of the division regarding persons
13-14 claiming benefits pursuant
to chapter 612 of NRS for the same period. The
13-15 information submitted by the
private carrier must be in a form determined
13-16 by the administrator and
must contain the social security number of each
13-17 such person. Upon receipt of
the request, the administrator shall make such
13-18 a comparison and, if it
appears from the information submitted that a
13-19 person is simultaneously
claiming benefits under chapter 612 of NRS and
13-20 under chapters 616A to 616D,
inclusive, or 617 of NRS, the administrator
13-21 shall notify the attorney
general or any other appropriate law enforcement
13-22 agency. The administrator
shall charge a fee to cover the actual costs of
13-23 any related administrative
expenses.
13-24 [10.] 9.
The administrator may request the
Comptroller of the
13-25 Currency of the United
States to cause an examination of the correctness of
13-26 any return or report of any
national banking association rendered pursuant
13-27 to the provisions of this
chapter [,]
and may , in
connection with the request
13-28 , transmit any such report or return to the Comptroller of the Currency
of
13-29 the United States as
provided in Section 3305(c) of the Internal Revenue
13-30 Code of 1954.
13-31 [11.] 10.
If any employee or member of the board
of review, the
13-32 administrator or any
employee of the administrator, in violation of the
13-33 provisions of this section,
discloses information obtained from any
13-34 employing unit or person in
the administration of this chapter, or if any
13-35 person who has obtained a
list of applicants for work, or of claimants or
13-36 recipients of benefits
pursuant to this chapter uses or permits the use of the
13-37 list for any political
purpose, he is guilty of a gross misdemeanor.
13-38 [12.] 11.
All letters, reports or communications
of any kind, oral or
13-39 written, from the employer
or employee to each other or to the division or
13-40 any of its agents,
representatives or employees are privileged and must not
13-41 be the subject matter or
basis for any lawsuit if the letter, report or
13-42 communication is written,
sent, delivered or prepared pursuant to the
13-43 requirements of this
chapter.
13-44 Sec. 12. NRS 616B.012 is hereby amended to read as follows:
13-45 616B.012 1. Except as otherwise provided in this section
and in NRS
13-46 616B.015, 616B.021 and
616C.205, information obtained from any insurer,
13-47 employer or employee is
confidential and may not be disclosed or be open
13-48 to public inspection in any
manner which would reveal the person’s
13-49 identity.
14-1 2. Any claimant or his
legal representative is entitled to information
14-2 from the records of the
insurer [,]
to the extent necessary for the proper
14-3 presentation of a claim in
any proceeding under chapters 616A to 616D,
14-4 inclusive, or chapter 617 of
NRS.
14-5 3. The division and
administrator are entitled to information from the
14-6 records of the insurer which
is necessary for the performance of their
14-7 duties. The administrator
may, by regulation, prescribe the manner in
14-8 which otherwise confidential
information may be made available to:
14-9 (a) Any agency of this or any other state charged with the
14-10 administration or
enforcement of laws relating to industrial insurance,
14-11 unemployment compensation,
public assistance or labor law and industrial
14-12 relations;
14-13 (b) Any state or local agency for the enforcement of child support;
14-14 (c) The Internal Revenue Service of the Department of the Treasury;
14-15 (d) The department of taxation; and
14-16 (e) The state contractors’ board in the performance of its duties to
14-17 enforce the provisions of
chapter 624 of NRS.
14-18 Information obtained in
connection with the administration of a program of
14-19 industrial insurance may be
made available to persons or agencies for
14-20 purposes appropriate to the
operation of a program of industrial insurance.
14-21 4. Upon written request made
by a public officer of a local
14-22 government, an insurer shall
furnish from its records the name, address and
14-23 place of employment of any
person listed in its records. The request must
14-24 set forth the social
security number of the person about whom the request
14-25 is made and contain a
statement signed by proper authority of the local
14-26 government certifying that
the request is made to allow the proper
14-27 authority to enforce a law
to recover a debt or obligation owed to the local
14-28 government. The information
obtained by the local government is
14-29 confidential and may not be
used or disclosed for any purpose other than
14-30 the collection of a debt or
obligation owed to that local government. The
14-31 insurer may charge a
reasonable fee for the cost of providing the requested
14-32 information.
14-33 5. To further a current
criminal investigation, the chief executive
14-34 officer of any law
enforcement agency of this state may submit to the
14-35 administrator a written
request for the name, address and place of
14-36 employment of any person
listed in the records of an insurer. The request
14-37 must set forth the social
security number of the person about whom the
14-38 request is made and contain
a statement signed by the chief executive
14-39 officer certifying that the
request is made to further a criminal investigation
14-40 currently being conducted by
the agency. Upon receipt of a request, the
14-41 administrator shall instruct
the insurer to furnish the information requested.
14-42 Upon receipt of such an
instruction, the insurer shall furnish the
14-43 information requested. The
insurer may charge a reasonable fee to cover
14-44 any related administrative
expenses.
14-45 6. [Upon request by the department of taxation, the administrator
shall
14-46 provide:
14-47 (a) Lists containing the names
and addresses of employers; and
15-1 (b) Other information
concerning employers collected and maintained
15-2 by the administrator or the division to carry out the purposes of
chapters
15-3 616A to 616D, inclusive, or chapter 617 of NRS,
15-4 to the department for its use in verifying returns for the business
tax. The
15-5 administrator may charge a reasonable fee to cover any related
15-6 administrative expenses.
15-7 7.] Any person who, in violation
of this section, discloses information
15-8 obtained from files of
claimants or policyholders or obtains a list of
15-9 claimants or policyholders
under chapters 616A to 616D, inclusive, or
15-10 chapter 617 of NRS and uses
or permits the use of the list for any political
15-11 purposes, is guilty of a
gross misdemeanor.
15-12 [8.] 7.
All letters, reports or communications
of any kind, oral or
15-13 written, from the insurer,
or any of its agents, representatives or employees
15-14 are privileged and must not
be the subject matter or basis for any lawsuit if
15-15 the letter, report or
communication is written, sent, delivered or prepared
15-16 pursuant to the requirements
of chapters 616A to 616D, inclusive, or
15-17 chapter 617 of NRS.
15-18 Sec. 13. NRS 616B.679 is hereby amended to read as follows:
15-19 616B.679 1. Each application must include:
15-20 (a) The applicant’s name and title of his position with the employee
15-21 leasing company.
15-22 (b) The applicant’s age, place of birth and social security number.
15-23 (c) The applicant’s address.
15-24 (d) The business address of the employee leasing company.
15-25 (e) The business address of the resident agent of the employee
leasing
15-26 company [,] if the applicant is not
the resident agent.
15-27 (f) If the applicant is a:
15-28 (1) Partnership, the name of the partnership and the name,
address,
15-29 age, social security number
and title of each partner.
15-30 (2) Corporation, the name of the corporation and the name,
address,
15-31 age, social security number
and title of each officer of the corporation.
15-32 (g) Proof of:
15-33 (1) The payment of any [taxes
required by chapter 364A of NRS.
15-34 (2) The payment of any] premiums for industrial insurance required
15-35 by chapters 616A to 617,
inclusive, of NRS.
15-36 [(3)] (2)
The payment of contributions or payments in lieu of
15-37 contributions required by
chapter 612 of NRS.
15-38 [(4)] (3)
Insurance coverage for any benefit plan from an insurer
15-39 authorized pursuant to Title
57 of NRS that is offered by the employee
15-40 leasing company to its
employees.
15-41 (h) Any other information the administrator requires.
15-42 2. Each application must be
notarized and signed under penalty of
15-43 perjury:
15-44 (a) If the applicant is a sole proprietorship, by the sole
proprietor.
15-45 (b) If the applicant is a partnership, by each partner.
15-46 (c) If the applicant is a corporation, by each officer of the
corporation.
15-47 3. An applicant shall submit
to the administrator any change in the
15-48 information required by this
section within 30 days after the change occurs.
15-49 The administrator may revoke
the certificate of registration of an employee
16-1 leasing company which fails
to comply with the provisions of NRS
16-2 616B.670 to 616B.697,
inclusive.
16-3 4. If an insurer cancels an
employee leasing company’s policy, the
16-4 insurer shall immediately
notify the administrator in writing. The notice
16-5 must comply with the
provisions of NRS 687B.310 to 687B.355, inclusive,
16-6 and must be served
personally on or sent by first-class mail or electronic
16-7 transmission to the
administrator.
16-8 Sec. 14. NRS 616B.691 is hereby amended to read as follows:
16-9 616B.691 1. For the purposes of chapters [364A,]
612 and 616A to
16-10 617, inclusive, of NRS, an
employee leasing company which complies
16-11 with the provisions of NRS
616B.670 to 616B.697, inclusive, shall be
16-12 deemed to be the employer of
the employees it leases to a client company.
16-13 2. An employee leasing
company shall be deemed to be the employer
16-14 of its leased employees [for the purposes of sponsoring and maintaining] to
16-15 sponsor and maintain any benefit plans.
16-16 3. An employee leasing
company shall not offer its employees any
16-17 self-funded insurance
program. An employee leasing company shall not act
16-18 as a self-insured employer
or be a member of an association of self-insured
16-19 public or private employers
pursuant to chapters 616A to 616D, inclusive,
16-20 or chapter 617 of NRS or
pursuant to Title 57 of NRS.
16-21 4. If an employee leasing
company fails to:
16-22 (a) Pay any contributions, premiums, forfeits or interest due; or
16-23 (b) Submit any reports or other information required,
16-24 pursuant to this chapter or
chapter 612, 616A, 616C, 616D or 617 of NRS,
16-25 the client company is
jointly and severally liable for the contributions,
16-26 premiums, forfeits or
interest attributable to the wages of the employees
16-27 leased to it by the employee
leasing company.
16-28 Sec. 15. NRS 364A.010, 364A.020, 364A.030, 364A.040, 364A.050,
16-29 364A.060, 364A.070,
364A.080, 364A.090, 364A.100, 364A.110,
16-30 364A.120, 364A.130,
364A.135, 364A.140, 364A.150, 364A.151,
16-31 364A.152, 364A.1525,
364A.160, 364A.170, 364A.175, 364A.180,
16-32 364A.190, 364A.230,
364A.240, 364A.250, 364A.260, 364A.270,
16-33 364A.280, 364A.290,
364A.300, 364A.310, 364A.320, 364A.330,
16-34 364A.340 and 364A.350 are
hereby repealed.
16-35 Sec. 16. The provisions of this act do not apply to any rights,
16-36 requirements, penalties,
procedures or proceedings relating to the
16-37 imposition, collection or
payment of a tax due pursuant to chapter 364A of
16-38 NRS for any period ending
before the effective date of this act.
16-39 Sec. 17. Except as otherwise provided in section 16 of this act, the
16-40 regulations adopted by the
Nevada tax commission pursuant to chapter
16-41 364A of NRS are void. The
legislative counsel shall remove those
16-42 regulations from the Nevada
Administrative Code as soon as practicable
16-43 after the effective date of
this act.
16-44 Sec. 18. This act becomes effective on:
16-45 1. July 1, 2003, only if the
Nevada Tax Fairness and Quality School
16-46 Funding Accountability Act
is enacted by the 71st session of the Nevada
16-47 legislature and approved by
the governor pursuant to section 2 of article 19
16-48 of the constitution of the
State of Nevada;
17-1 2. July 1, 2004, only if the
Nevada Tax Fairness and Quality School
17-2 Funding Accountability Act
is submitted to and approved by the voters at
17-3 the general election in 2002
pursuant to section 2 of article 19 of the
17-4 constitution of the State of
Nevada; or
17-5 3. The first day of the
first calendar quarter immediately following the
17-6 effective date of a tax
imposed on businesses generally, other than a sales
17-7 and use tax, by the 71st
session of the Nevada legislature,
17-8 whichever occurs first.
17-9 LEADLINES OF REPEALED SECTIONS
17-10 364A.010
Definitions.
17-11 364A.020
“Business” defined.
17-12 364A.030
“Commission” defined.
17-13 364A.040
“Employee” defined.
17-14 364A.050
“Wages” defined.
17-15 364A.060
Regulations of Nevada tax commission.
17-16 364A.070
Maintenance and availability of records
of business;
17-17 penalty.
17-18 364A.080
Examination of records by department;
payment of
17-19 expenses of department for examination of records outside state.
17-20 364A.090
Authority of executive director to
request information to
17-21 carry
out chapter.
17-22 364A.100
Confidentiality of records and files of
department.
17-23 364A.110
Business tax account: Deposits;
refunds.
17-24 364A.120
Activities constituting business.
17-25 364A.130
Business license required; application
for license;
17-26 activities constituting conduct of business.
17-27 364A.135
Revocation or suspension of business
license for failure
17-28 to
comply with statutes or regulations.
17-29 364A.140
Imposition, payment and amount of tax;
filing and
17-30 contents of return.
17-31 364A.150
Calculation of total number of
equivalent full-time
17-32 employees; exclusion of hours of certain employees with lower
17-33 incomes
who received free child care from business.
17-34 364A.151
Exclusion of hours from calculation for
employment of
17-35 pupil
as part of program that combines work and study.
17-36 364A.152
Responsibility of operator of facility
for trade shows or
17-37 conventions to pay tax on behalf of participants who do not have
17-38 business license; exception.
17-39 364A.1525
Requirements to qualify as organization
created for
17-40 religious, charitable or educational purposes.
17-41 364A.160
Exemption for natural person with no
employees during
17-42 calendar quarter.
17-43 364A.170
Partial abatement of tax on new or
expanded business.
18-1 364A.175
Exemption for activities conducted
pursuant to certain
18-2 contracts executed before July 1, 1991.
18-3 364A.180
Extension of time for payment; payment
of interest
18-4 during period of extension.
18-5 364A.190
Payment of penalty or interest not
required under
18-6 certain circumstances.
18-7 364A.230
Remedies of state are cumulative.
18-8 364A.240
Certification of excess amount
collected; credit and
18-9 refund.
18-10 364A.250
Limitations on claims for refund or
credit; form and
18-11 contents of claim; failure to file claim constitutes waiver;
service of
18-12 notice of rejection of claim.
18-13 364A.260
Interest on overpayments; disallowance
of interest.
18-14 364A.270
Injunction or other process to prevent
collection of tax
18-15 prohibited; filing of claim condition precedent to maintaining
action
18-16 for
refund.
18-17 364A.280
Action for refund: Time to sue; venue
of action; waiver.
18-18 364A.290
Right of appeal on failure of
department to mail notice
18-19 of
action on claim; allocation of judgment for claimant.
18-20 364A.300
Allowance of interest in judgment for
amount illegally
18-21 collected.
18-22 364A.310
Standing to recover.
18-23 364A.320
Action for recovery of erroneous
refund: Jurisdiction;
18-24 venue; prosecution by attorney general.
18-25 364A.330
Cancellation of illegal determination:
Procedure;
18-26 limitation.
18-27 364A.340
Proof of subcontractor’s compliance
with provisions of
18-28 chapter.
18-29 364A.350
Penalty for false or fraudulent
returns, statements or
18-30 records.
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