requires two-thirds majority vote (§§ 12, 16, 24, 47, 49, 50, 74, 78, 80, 100-107, 110-122, 124, 131, 162, 163, 166-170, 172, 173, 174, 186-191)        

                             

 

Assembly Bill No. 1–Select Committee on State
Revenue and Education Funding

 

June 7, 2003

____________

 

Referred to Select Committee on State Revenue
and Education Funding

 

SUMMARY—Makes various changes concerning state financial administration. (BDR 32‑12)

 

FISCAL NOTE:                   Effect on Local Government: Yes.

                   Effect on the State: No.

 

~

 

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to state financial administration; providing for the imposition and administration of state taxes on business entities and financial institutions for the privilege of doing business in this state; replacing the casino entertainment tax with a tax on all live entertainment; revising the taxes on liquor and cigarettes; imposing a state tax on the transfer of real property and revising the provisions governing the existing tax; revising the fees charged for certain gaming licenses; establishing the Legislative Committee on Taxation, Public Revenue and Tax Policy; requiring the Department of Education to prescribe a minimum amount of money that each school district must expend each year for textbooks, instructional supplies and instructional hardware; apportioning the State Distributive School Account in the State General Fund for the 2003-2005 biennium; making various other changes relating to State Financial Administration; authorizing certain expenditures; providing penalties; making an appropriation; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

2-1  Section 1. Title 32 of NRS is hereby amended by adding

2-2  thereto a new chapter to consist of the provisions set forth as

2-3  sections 2 to 36, inclusive, of this act.

2-4  Sec. 2.  As used in this chapter, unless the context otherwise

2-5  requires, the words and terms defined in sections 3 to 9, inclusive,

2-6  of this act have the meanings ascribed to them in those sections.

2-7  Sec. 3.  “Business” means any activity engaged in or caused

2-8  to be engaged in with the object of gain, benefit or advantage,

2-9  either direct or indirect, to any person or governmental entity.

2-10      Sec. 4.  1.  “Business entity” includes:

2-11      (a) A corporation, partnership, proprietorship, limited-liability

2-12  company, business association, joint venture, limited-liability

2-13  partnership, business trust and their equivalents organized under

2-14  the laws of another jurisdiction and any other person engaging in

2-15  a business; and

2-16      (b) A natural person engaging in a business if he is deemed to

2-17  be a business entity pursuant to section 15 of this act.

2-18      2.  The term includes an independent contractor.

2-19      3.  The term does not include:

2-20      (a) A nonprofit religious, charitable, fraternal or other

2-21  organization that qualifies as a tax-exempt organization pursuant

2-22  to 26 U.S.C. § 501(c)(3);

2-23      (b) A financial institution that is required to pay a tax on its

2-24  net income pursuant to section 49 of this act; or

2-25      (c) A governmental entity.

2-26      Sec. 5.  “Commission” means the Nevada Tax Commission.

2-27      Sec. 6.  “Engaging in a business” means commencing,

2-28  conducting or continuing a business, the exercise of corporate or

2-29  franchise powers regarding a business, and the liquidation of a

2-30  business entity which is or was engaging in a business when the

2-31  liquidator holds itself out to the public as conducting that

2-32  business.

2-33      Sec. 7. “Federal taxable income” means the taxable income

2-34  of a business entity for a taxable year, as set forth in the federal

2-35  income tax return filed by the business entity for that year with the

2-36  Internal Revenue Service, and any other taxable income of a

2-37  business entity for a taxable year which is required to be reported

2-38  pursuant to federal law, regardless of whether it is actually

2-39  reported.

2-40      Sec. 8. “Nevada taxable income” means the federal taxable

2-41  income of a business entity, as adjusted pursuant to section 19 of

2-42  this act and apportioned to this state pursuant to sections 20, 21

2-43  and 22 of this act.

2-44      Sec. 9. “Taxable year” means the taxable year used by a

2-45  business entity for the purposes of federal income taxation.

3-1  Sec. 10.  The Department shall:

3-2  1.  Administer and enforce the provisions of this chapter, and

3-3  may adopt such regulations as it deems appropriate for that

3-4  purpose.

3-5  2.  Deposit all taxes, interest and penalties it receives pursuant

3-6  to this chapter in the State Treasury for credit to the State General

3-7  Fund. The money deposited in the State General Fund pursuant to

3-8  this section must be accounted for separately.

3-9  3.  If the amount deposited pursuant to subsection 2 in any

3-10  fiscal year exceeds the estimate of the total revenue from the tax

3-11  prepared by the Economic Forum pursuant to NRS 353.278 for

3-12  that fiscal year, the excess money up to 15 percent of that estimate

3-13  must be deposited in the Net Property Tax Stabilization Account,

3-14  created pursuant to section 159 of this act. All additional money

3-15  deposited pursuant to subsection 2 must be split and deposited 15

3-16  percent to the Net Property Tax Stabilization Account and 85

3-17  percent to the State General Fund.

3-18      Sec. 11.  1.  Each person responsible for maintaining the

3-19  records of a business entity shall:

3-20      (a) Keep such records as may be necessary to determine the

3-21  amount of its liability pursuant to the provisions of this chapter;

3-22      (b) Preserve those records for 4 years or until any litigation or

3-23  prosecution pursuant to this chapter is finally determined,

3-24  whichever is longer; and

3-25      (c) Make the records available for inspection by the

3-26  Department upon demand at reasonable times during regular

3-27  business hours.

3-28      2.  Any person who violates the provisions of subsection 1 is

3-29  guilty of a misdemeanor.

3-30      Sec. 12.  1.  To verify the accuracy of any return filed or, if

3-31  no return is filed by a business entity, to determine the amount

3-32  required to be paid, the Department, or any person authorized in

3-33  writing by the Department, may examine the books, papers and

3-34  records of any person or business entity that may be liable for the

3-35  tax imposed by this chapter.

3-36      2.  Any person or business entity which may be liable for the

3-37  tax imposed by this chapter and which keeps outside of this state

3-38  its books, papers and records relating thereto shall pay to the

3-39  Department an amount equal to the allowance provided for state

3-40  officers and employees generally while traveling outside of the

3-41  State for each day or fraction thereof during which an employee

3-42  of the Department is engaged in examining those documents, plus

3-43  any other actual expenses incurred by the employee while he is

3-44  absent from his regular place of employment to examine those

3-45  documents.

4-1  Sec. 13. The Executive Director may request from any other

4-2  governmental agency or officer such information as he deems

4-3  necessary to carry out the provisions of this chapter. If the

4-4  Executive Director obtains any confidential information pursuant

4-5  to such a request, he shall maintain the confidentiality of that

4-6  information in the same manner and to the same extent as

4-7  provided by law for the agency or officer from whom the

4-8  information was obtained.

4-9  Sec. 14.  1.  Except as otherwise provided in this section and

4-10  NRS 360.250, the records and files of the Department concerning

4-11  the administration of this chapter are confidential and privileged.

4-12  The Department, and any employee engaged in the administration

4-13  of this chapter or charged with the custody of any such records or

4-14  files, shall not disclose any information obtained from the

4-15  Department’s records or files or from any examination,

4-16  investigation or hearing authorized by the provisions of this

4-17  chapter. Neither the Department nor any employee of the

4-18  Department may be required to produce any of the records, files

4-19  and information for the inspection of any person or for use in any

4-20  action or proceeding.

4-21      2.  The records and files of the Department concerning the

4-22  administration of this chapter are not confidential and privileged

4-23  in the following cases:

4-24      (a) Testimony by a member or employee of the Department

4-25  and production of records, files and information on behalf of the

4-26  Department or a taxpayer in any action or proceeding pursuant to

4-27  the provisions of this chapter if that testimony or the records, files

4-28  or information, or the facts shown thereby are directly involved in

4-29  the action or proceeding.

4-30      (b) Delivery to a taxpayer or his authorized representative of a

4-31  copy of any return or other document filed by the taxpayer

4-32  pursuant to this chapter.

4-33      (c) Publication of statistics so classified as to prevent the

4-34  identification of a particular business entity or document.

4-35      (d) Exchanges of information with the Internal Revenue

4-36  Service in accordance with compacts made and provided for in

4-37  such cases.

4-38      (e) Disclosure in confidence to the Governor or his agent in

4-39  the exercise of the Governor’s general supervisory powers, or to

4-40  any person authorized to audit the accounts of the Department in

4-41  pursuance of an audit, or to the Attorney General or other legal

4-42  representative of the State in connection with an action or

4-43  proceeding pursuant to this chapter, or to any agency of this or

4-44  any other state charged with the administration or enforcement of

4-45  laws relating to taxation.

5-1  (f) Exchanges of information pursuant to subsection 3.

5-2  3.  The Commission may agree with any county fair and

5-3  recreation board or the governing body of any county, city or town

5-4  for the continuing exchange of information concerning taxpayers.

5-5  Sec. 15.  A natural person engaging in a business shall be

5-6  deemed to be a business entity that is subject to the provisions of

5-7  this chapter if the person is required to file with the Internal

5-8  Revenue Service a Schedule C (Form 1040), Profit or Loss From

5-9  Business Form, or its equivalent or successor form, or a Schedule

5-10  F (Form 1040), Profit or Loss From Farming Form, or its

5-11  equivalent or successor form, for the business.

5-12      Sec. 16.  1.  A tax is hereby imposed upon each business

5-13  entity for the privilege of engaging in a business in this state at the

5-14  rate of 5 percent of the Nevada taxable income of the business

5-15  entity. The tax for each taxable year is due on the last day of that

5-16  taxable year.

5-17      2.  Except as otherwise provided in this chapter, each business

5-18  entity engaging in a business in this state during a taxable year

5-19  shall file with the Department a return on a form prescribed by the

5-20  Department, together with the remittance of any tax due pursuant

5-21  to this chapter for that taxable year, not later than 30 days after

5-22  the date the business entity is required to file its federal income tax

5-23  return for that taxable year with the Internal Revenue Service.

5-24  The return required by this subsection must include:

5-25      (a) A statement that the return is made under penalty of

5-26  perjury; and

5-27      (b) Such information as is required by the Department.

5-28      Sec. 17. 1.  In addition to the returns required by section 16

5-29  of this act, a business entity that is a member of an affiliated group

5-30  and is engaged in a unitary business in this state with one or more

5-31  other members of the affiliated group shall file with the

5-32  Department such reports regarding the unitary business as the

5-33  Department determines appropriate for the administration and

5-34  enforcement of the provisions of this chapter.

5-35      2.  The Department may allow two or more business entities

5-36  that are members of an affiliated group to file a consolidated

5-37  return for the purposes of this chapter if the business entities are

5-38  allowed to file a consolidated return for the purposes of federal

5-39  income taxation.

5-40      3.  As used in this section:

5-41      (a) “Affiliated group” means a group of two or more business

5-42  entities, each of which is controlled by a common owner or by one

5-43  or more of the members of the group.

5-44      (b) “Controlled by” means the possession, directly or

5-45  indirectly, of the power to direct or cause the direction of the

6-1  management and policies of a business entity, whether through

6-2  the ownership of voting securities, by contract or otherwise.

6-3  (c) “Unitary business” means a business characterized by

6-4  unity of ownership, functional integration, centralization of

6-5  management and economy of scale.

6-6  Sec. 18. 1.  If a business entity files an amended federal

6-7  income tax return that reflects a change in income required to be

6-8  reported pursuant to this chapter, the business entity shall file an

6-9  amended return with the Department within 30 days after the

6-10  filing of the federal return.

6-11      2.  If a final determination of federal taxable income is made

6-12  under federal law and, pursuant to that determination, the federal

6-13  taxable income of a business entity is found to differ from that

6-14  initially reported to the Internal Revenue Service, the business

6-15  entity shall, within 30 days after the date of that determination,

6-16  report the determination to the Department in writing, together

6-17  with such information as the Department deems appropriate.

6-18      3.  If, based upon an amended return or report filed pursuant

6-19  to this section, it appears that the tax imposed by this chapter has

6-20  not been fully assessed, the Department shall assess the deficiency,

6-21  with interest calculated at the rate and in the manner set forth in

6-22  NRS 360.417. Any assessment required by this subsection must be

6-23  made within 1 year after the Department receives the amended

6-24  return or report.

6-25      Sec. 19. 1.  In computing the Nevada taxable income of a

6-26  business entity, its federal taxable income must be:

6-27      (a) Increased by:

6-28          (1) The amount of any deduction for the tax imposed by

6-29  section 16 of this act or the equivalent taxing statute of another

6-30  state.

6-31          (2) The amount of any net operating loss in the taxable

6-32  year that is carried back to previous taxable years pursuant to 26

6-33  U.S.C. § 172.

6-34          (3) The amount of any deduction claimed for the taxable

6-35  year pursuant to 26 U.S.C. § 172 which was previously used to

6-36  offset any increase required by this subsection.

6-37          (4) Any interest or dividends on the obligations or securities

6-38  of any state or political subdivision of a state, other than this state

6-39  or a political subdivision of this state.

6-40      (b) Decreased by:

6-41          (1) Any income that is exempt from taxation by this state

6-42  under the Constitution, laws or treaties of the United States or the

6-43  Nevada Constitution.

6-44          (2) Any interest income received on obligations of the

6-45  United States.

7-1       (3) The amount of any refund of income tax received from

7-2  another state which has been included as income in computing

7-3  federal taxable income.

7-4       (4) If the business entity is required to pay a license fee

7-5  pursuant to NRS 463.370, the exempt gaming revenue of the

7-6  business entity for the taxable year.

7-7       (5) If the business entity is required to pay a tax on

7-8  premiums pursuant to title 57 of NRS, the exempt insurance

7-9  revenue of the business entity for the taxable year.

7-10      2.  The Department shall adopt regulations for the

7-11  administration of this section. The regulations must specify in

7-12  detail the adjustments to the federal taxable income of a business

7-13  entity required by:

7-14      (a) Subparagraph (1) of paragraph (b) of subsection 1 for a

7-15  business entity which is required to pay the tax imposed pursuant

7-16  to chapter 362 of NRS.

7-17      (b) Subparagraphs (4) and (5) of paragraph (b) of

7-18  subsection 1.

7-19      3.  For the purposes of this section:

7-20      (a) “Exempt gaming revenue” means a percentage of the

7-21  federal taxable income of the business entity equal to the

7-22  percentage obtained by dividing the total sum of all amounts

7-23  specifically included by statute in and all amounts specifically

7-24  excluded by statute from the calculation of the license fee required

7-25  by NRS 463.370 for the taxable year, by the amount of the total

7-26  revenue of the business entity for the taxable year.

7-27      (b) “Exempt insurance revenue” means a percentage of the

7-28  federal taxable income of the business entity equal to the

7-29  percentage obtained by dividing the amount of the total revenue of

7-30  the business entity for the taxable year derived from direct

7-31  premiums written, by the amount of the total revenue of the

7-32  business entity for the taxable year.

7-33      Sec. 20. 1.  A business entity that receives federal taxable

7-34  income from business which is taxable both in this state and in

7-35  another state shall apportion its taxable income, including any

7-36  adjustments thereto required by section 19 of this act, as provided

7-37  in this section and sections 21 and 22 of this act. A business entity

7-38  that receives income solely from business that is taxable only in

7-39  this state shall apportion its entire taxable income, including any

7-40  adjustments thereto required by section 19 of this act, to this state.

7-41      2.  For the purposes of this section, a business shall be

7-42  deemed to be taxable in another state if that state subjects the

7-43  business entity to an income tax, a franchise tax measured by net

7-44  income, a franchise tax for the privilege of doing business in that

7-45  state or a tax on the corporate stock of the business entity.

8-1  3.  As used in this section, “state” includes:

8-2  (a) A state of the United States, the District of Columbia,

8-3  Puerto Rico, the United States Virgin Islands and any territory or

8-4  insular possession subject to the jurisdiction of the United States;

8-5  and

8-6  (b) A foreign country.

8-7  Sec. 21. 1.  Except as otherwise provided in sections 20 and

8-8  22 of this act, the federal taxable income of a business entity must

8-9  be apportioned to this state by multiplying the amount of that

8-10  income by a fraction, the numerator of which is the sum of the

8-11  property factor plus the payroll factor plus the sales factor for the

8-12  business entity, and the denominator of which is three.

8-13      2.  For the purposes of this section:

8-14      (a) The property factor for a business entity is a fraction, the

8-15  numerator of which is the average value of the real and tangible

8-16  personal property owned or rented by the business entity and used

8-17  in this state during the taxable year, and the denominator of which

8-18  is the average value of all the real and tangible personal property

8-19  owned or rented by the business entity and used by the business

8-20  entity during that year.

8-21      (b) The payroll factor for a business entity is a fraction, the

8-22  numerator of which is the total amount paid in this state during

8-23  the taxable year by the business entity as compensation, and the

8-24  denominator of which is the total compensation paid everywhere

8-25  by the business entity during that year.

8-26      (c) The sales factor for a business entity is a fraction, the

8-27  numerator of which is the total sales of the business entity

8-28  occurring in this state during the taxable year, and the

8-29  denominator of which is the total sales of the business entity

8-30  everywhere during that year.

8-31      Sec. 22. If the application of the provisions of sections 20

8-32  and 21 of this act does not fairly represent the extent of the

8-33  business of the business entity conducted in this state, the

8-34  Department may require or, upon petition by the business entity,

8-35  allow for all or any part of the business of the business entity:

8-36      1.  Separate accounting;

8-37      2.  The exclusion of one or more of the factors enumerated in

8-38  section 21 of this act;

8-39      3.  The inclusion of one or more additional factors that will

8-40  fairly represent the business of the business entity in this state; or

8-41      4.  The use of any other reasonable method to effect an

8-42  equitable apportionment of income.

8-43      Sec. 23. 1.  For the purposes of this chapter, the method of

8-44  accounting and the taxable year used by a business entity must be

8-45  the same as those used by the business entity for the purposes of

9-1  federal income taxation. If the business entity does not regularly

9-2  use a single method of accounting, the taxable income of the

9-3  business entity must be computed under such a method as the

9-4  Department determines will fairly reflect that income.

9-5  2.  If there is any change in the method of accounting or the

9-6  taxable year used by a business entity for the purposes of federal

9-7  income taxation, the same change must be implemented for the

9-8  purposes of this chapter.

9-9  Sec. 24.  Upon written application made before the date on

9-10  which a business entity is otherwise required to file a return and

9-11  pay the tax imposed by this chapter, the Department may:

9-12      1.  If the business entity is granted an extension of time by the

9-13  Federal Government for the filing of its federal income tax return,

9-14  extend the time for filing the return required by this chapter until

9-15  not later than 30 days after the date the business entity is required

9-16  to file its federal income tax return pursuant to the extension of

9-17  time granted by the Federal Government. The Department may

9-18  require, as a condition to the granting of any extension pursuant

9-19  to this subsection, the payment of the tax estimated to be due

9-20  pursuant to this chapter.

9-21      2.  For good cause extend by 30 days the time within which

9-22  the business entity is required to pay the tax. If the tax is paid

9-23  during a period of extension granted pursuant to this subsection,

9-24  no penalty or late charge may be imposed for failure to pay at the

9-25  time required, but the business entity shall pay interest at the rate

9-26  of 1 percent per month from the date on which the amount would

9-27  have been due without the extension until the date of payment,

9-28  unless otherwise provided in NRS 360.232 or 360.320.

9-29      Sec. 25.  The remedies of the State provided for in this

9-30  chapter are cumulative, and no action taken by the Department or

9-31  the Attorney General constitutes an election by the State to pursue

9-32  any remedy to the exclusion of any other remedy for which

9-33  provision is made in this chapter.

9-34      Sec. 26.  If the Department determines that any tax, penalty

9-35  or interest has been paid more than once or has been erroneously

9-36  or illegally collected or computed, the Department shall set forth

9-37  that fact in the records of the Department and certify to the State

9-38  Board of Examiners the amount collected in excess of the amount

9-39  legally due and the business entity or person from which it was

9-40  collected or by whom paid. If approved by the State Board of

9-41  Examiners, the excess amount collected or paid must be credited

9-42  on any amounts then due from the person or business entity under

9-43  this chapter, and the balance refunded to the person or business

9-44  entity, or its successors, administrators or executors.

10-1      Sec. 27.  1.  Except as otherwise provided in NRS 360.235

10-2  and 360.395:

10-3      (a) No refund may be allowed unless a claim for it is filed with

10-4  the Department within 3 years after the last day of July

10-5  immediately following the close of the taxable year for which the

10-6  overpayment was made.

10-7      (b) No credit may be allowed after the expiration of the period

10-8  specified for filing claims for refund unless a claim for credit is

10-9  filed with the Department within that period.

10-10     2.  Each claim must be in writing and must state the specific

10-11  grounds upon which the claim is founded.

10-12     3.  Failure to file a claim within the time prescribed in this

10-13  chapter constitutes a waiver of any demand against the State on

10-14  account of overpayment.

10-15     4.  Within 30 days after rejecting any claim in whole or in

10-16  part, the Department shall serve notice of its action on the

10-17  claimant in the manner prescribed for service of notice of a

10-18  deficiency determination.

10-19     Sec. 28.  1.  Except as otherwise provided in this section and

10-20  NRS 360.320, interest must be paid upon any overpayment of any

10-21  amount of the tax imposed by this chapter at the rate of 0.5

10-22  percent per month, or fraction thereof, from the last day of July

10-23  immediately following the taxable year for which the overpayment

10-24  was made. No refund or credit may be made of any interest

10-25  imposed upon the person or business entity making the

10-26  overpayment with respect to the amount being refunded or

10-27  credited.

10-28     2.  The interest must be paid:

10-29     (a) In the case of a refund, to the last day of the calendar

10-30  month following the date upon which the person making the

10-31  overpayment, if he has not already filed a claim, is notified by the

10-32  Department that a claim may be filed or the date upon which the

10-33  claim is certified to the State Board of Examiners, whichever is

10-34  earlier.

10-35     (b) In the case of a credit, to the same date as that to which

10-36  interest is computed on the tax or the amount against which the

10-37  credit is applied.

10-38     3.  If the Department determines that any overpayment has

10-39  been made intentionally or by reason of carelessness, it shall not

10-40  allow any interest on the overpayment.

10-41     Sec. 29.  1.  No injunction, writ of mandate or other legal or

10-42  equitable process may issue in any suit, action or proceeding in

10-43  any court against this state or against any officer of the State to

10-44  prevent or enjoin the collection under this chapter of the tax

11-1  imposed by this chapter or any amount of tax, penalty or interest

11-2  required to be collected.

11-3      2.  No suit or proceeding may be maintained in any court for

11-4  the recovery of any amount alleged to have been erroneously or

11-5  illegally determined or collected unless a claim for refund or credit

11-6  has been filed.

11-7      Sec. 30.  1.  Within 90 days after a final decision upon a

11-8  claim filed pursuant to this chapter is rendered by the

11-9  Commission, the claimant may bring an action against the

11-10  Department on the grounds set forth in the claim in a court of

11-11  competent jurisdiction in Carson City, the county of this state

11-12  where the claimant resides or maintains his principal place of

11-13  business or a county in which any relevant proceedings were

11-14  conducted by the Department, for the recovery of the whole or any

11-15  part of the amount with respect to which the claim has been

11-16  disallowed.

11-17     2.  Failure to bring an action within the time specified

11-18  constitutes a waiver of any demand against the State on account of

11-19  alleged overpayments.

11-20     Sec. 31.  1.  If the Department fails to mail notice of action

11-21  on a claim within 6 months after the claim is filed, the claimant

11-22  may consider the claim disallowed and file an appeal with the

11-23  Commission within 30 days after the last day of the 6-month

11-24  period. If the claimant is aggrieved by the decision of the

11-25  Commission rendered on appeal, the claimant may, within 90 days

11-26  after the decision is rendered, bring an action against the

11-27  Department on the grounds set forth in the claim for the recovery

11-28  of the whole or any part of the amount claimed as an

11-29  overpayment.

11-30     2.  If judgment is rendered for the plaintiff, the amount of the

11-31  judgment must first be credited towards any tax due from the

11-32  plaintiff.

11-33     3.  The balance of the judgment must be refunded to the

11-34  plaintiff.

11-35     Sec. 32.  In any judgment, interest must be allowed at the rate

11-36  of 6 percent per annum upon the amount found to have been

11-37  illegally collected from the date of payment of the amount to the

11-38  date of allowance of credit on account of the judgment, or to a

11-39  date preceding the date of the refund warrant by not more than 30

11-40  days. The date must be determined by the Department.

11-41     Sec. 33.  A judgment may not be rendered in favor of the

11-42  plaintiff in any action brought against the Department to recover

11-43  any amount paid when the action is brought by or in the name of

11-44  an assignee of the business entity paying the amount or by any

12-1  person other than the person or business entity which paid the

12-2  amount.

12-3      Sec. 34.  1.  The Department may recover a refund or any

12-4  part thereof which is erroneously made and any credit or part

12-5  thereof which is erroneously allowed in an action brought in a

12-6  court of competent jurisdiction in Carson City or Clark County in

12-7  the name of the State of Nevada.

12-8      2.  The action must be tried in Carson City or Clark County

12-9  unless the court, with the consent of the Attorney General, orders

12-10  a change of place of trial.

12-11     3.  The Attorney General shall prosecute the action, and the

12-12  provisions of NRS, the Nevada Rules of Civil Procedure and the

12-13  Nevada Rules of Appellate Procedure relating to service of

12-14  summons, pleadings, proofs, trials and appeals are applicable to

12-15  the proceedings.

12-16     Sec. 35.  1.  If any amount in excess of $25 has been

12-17  illegally determined, either by the Department or by the person

12-18  filing the return, the Department shall certify this fact to the State

12-19  Board of Examiners, and the latter shall authorize the

12-20  cancellation of the amount upon the records of the Department.

12-21     2.  If an amount not exceeding $25 has been illegally

12-22  determined, either by the Department or by the person or business

12-23  entity filing the return, the Department, without certifying this fact

12-24  to the State Board of Examiners, shall authorize the cancellation

12-25  of the amount upon the records of the Department.

12-26     Sec. 36.  1.  A person shall not:

12-27     (a) Make, cause to be made or permit to be made any false or

12-28  fraudulent return or declaration or false statement in any return

12-29  or declaration with intent to defraud the State or to evade payment

12-30  of the tax or any part of the tax imposed by this chapter.

12-31     (b) Make, cause to be made or permit to be made any false

12-32  entry in books, records or accounts with intent to defraud the State

12-33  or to evade the payment of the tax or any part of the tax imposed

12-34  by this chapter.

12-35     (c) Keep, cause to be kept or permit to be kept more than one

12-36  set of books, records or accounts with intent to defraud the State

12-37  or to evade the payment of the tax or any part of the tax imposed

12-38  by this chapter.

12-39     2.  Any person who violates the provisions of subsection 1 is

12-40  guilty of a gross misdemeanor.

12-41     Sec. 37.  Title 32 of NRS is hereby amended by adding thereto

12-42  a new chapter to consist of the provisions set forth as sections 38 to

12-43  62, inclusive, of this act.

12-44     Sec. 38.  As used in this chapter, unless the context otherwise

12-45  requires, the words and terms defined in sections 39 to 43,

13-1  inclusive, of this act have the meanings ascribed to them in those

13-2  sections.

13-3      Sec. 39.  “Commission” means the Nevada Tax Commission.

13-4      Sec. 40.  “Financial institution” means an institution

13-5  licensed, registered or otherwise authorized to do business in this

13-6  state pursuant to the provisions of chapter 604, 645B, 645E or 649

13-7  of NRS or title 55 or 56 of NRS, or a similar institution chartered

13-8  or licensed pursuant to federal law. The term does not include:

13-9      1.  A nonprofit organization that is recognized as exempt from

13-10  taxation pursuant to 26 U.S.C. § 501(c).

13-11     2.  A credit union organized under the provisions of chapter

13-12  678 of NRS or the Federal Credit Union Act.

13-13     Sec. 41.  1.  “Gross income” means all gains, profits and

13-14  other income earned by a financial institution from its operation

13-15  as a financial institution, including, without limitation:

13-16     (a) All rents, compensation for services, commissions and

13-17  brokerage and other fees;

13-18     (b) All gains or profits from the sale or other disposition of any

13-19  real or personal property; and

13-20     (c) All recoveries on losses sustained in the ordinary course of

13-21  business.

13-22     2.  The term does not include any income which this state is

13-23  prohibited from taxing pursuant to the Constitution or laws of the

13-24  United States or the Nevada Constitution.

13-25     Sec. 42.  “Net income” means gross income minus all

13-26  ordinary and necessary expenses paid or incurred by a financial

13-27  institution to carry on its business, including, without limitation:

13-28     1.  Salaries and other compensation for personal services

13-29  actually rendered;

13-30     2.  Bad debts;

13-31     3.  All interest paid or accrued on the indebtedness of the

13-32  financial institution;

13-33     4.  The cost of insurance and advertising;

13-34     5.  Losses sustained and not compensated for by insurance or

13-35  otherwise;

13-36     6.  All taxes on real or personal property paid to the United

13-37  States, this state or any political subdivision of this state, except

13-38  the tax imposed by this chapter;

13-39     7.  All payments or contributions to or under any pension or

13-40  retirement fund or plan for the officers and employees of the

13-41  financial institution;

13-42     8.  Reasonable allowances for depreciation and depletion; and

13-43     9.  Amortization of premiums on bonds, debentures, notes or

13-44  other securities or evidences of indebtedness.

14-1      Sec. 43.  “Taxpayer” means any person liable for a tax

14-2  imposed pursuant to this chapter.

14-3      Sec. 44.  The Legislature hereby finds and declares that the

14-4  tax imposed pursuant to this chapter on a financial institution

14-5  must not be construed as a tax upon the customers of the financial

14-6  institution, but as a tax which is imposed upon and collectible

14-7  from the financial institution and which constitutes part of the

14-8  operating overhead of the financial institution.

14-9      Sec. 45.  The Department shall:

14-10     1.  Administer and enforce the provisions of this chapter, and

14-11  may adopt such regulations as it deems appropriate for that

14-12  purpose.

14-13     2.  Deposit all taxes, interest and penalties it receives pursuant

14-14  to this chapter in the State Treasury for credit to the State General

14-15  Fund.

14-16     Sec. 46.  1.  Each person responsible for maintaining the

14-17  records of a financial institution shall:

14-18     (a) Keep such records as may be necessary to determine the

14-19  amount of its liability pursuant to the provisions of this chapter;

14-20     (b) Preserve those records for 4 years or until any litigation or

14-21  prosecution pursuant to this chapter is finally determined,

14-22  whichever is longer; and

14-23     (c) Make the records available for inspection by the

14-24  Department upon demand at reasonable times during regular

14-25  business hours.

14-26     2.  Any person who violates the provisions of subsection 1 is

14-27  guilty of a misdemeanor.

14-28     Sec. 47.  1.  To verify the accuracy of any return filed or, if

14-29  no return is filed by a financial institution, to determine the

14-30  amount required to be paid, the Department, or any person

14-31  authorized in writing by the Department, may examine the books,

14-32  papers and records of any person or financial institution that may

14-33  be liable for the tax imposed by this chapter.

14-34     2.  Any person or financial institution which may be liable for

14-35  the tax imposed by this chapter and which keeps outside of this

14-36  state its books, papers and records relating thereto, shall pay to the

14-37  Department an amount equal to the allowance provided for state

14-38  officers and employees generally while traveling outside of the

14-39  State for each day or fraction thereof during which an employee

14-40  of the Department is engaged in examining those documents, plus

14-41  any other actual expenses incurred by the employee while he is

14-42  absent from his regular place of employment to examine those

14-43  documents.

14-44     Sec. 48.  1.  Except as otherwise provided in this section and

14-45  NRS 360.250, the records and files of the Department concerning

15-1  the administration of this chapter are confidential and privileged.

15-2  The Department, and any employee engaged in the administration

15-3  of this chapter or charged with the custody of any such records or

15-4  files, shall not disclose any information obtained from the records

15-5  or files of the Department or from any examination, investigation

15-6  or hearing authorized by the provisions of this chapter. Neither

15-7  the Department nor any employee of the Department may be

15-8  required to produce any of the records, files and information for

15-9  the inspection of any person or for use in any action or

15-10  proceeding.

15-11     2.  The records and files of the Department concerning the

15-12  administration of this chapter are not confidential and privileged

15-13  in the following cases:

15-14     (a) Testimony by a member or employee of the Department

15-15  and production of records, files and information on behalf of the

15-16  Department or a taxpayer in any action or proceeding pursuant to

15-17  the provisions of this chapter if that testimony or the records, files

15-18  or information, or the facts shown thereby, are directly involved in

15-19  the action or proceeding.

15-20     (b) Delivery to a taxpayer or his authorized representative of a

15-21  copy of any return or other document filed by the taxpayer

15-22  pursuant to this chapter.

15-23     (c) Publication of statistics so classified as to prevent the

15-24  identification of a particular financial institution or document.

15-25     (d) Exchanges of information with the Internal Revenue

15-26  Service in accordance with compacts made and provided for in

15-27  such cases.

15-28     (e) Disclosure in confidence to the Governor or his agent in

15-29  the exercise of the Governor’s general supervisory powers, or to

15-30  any person authorized to audit the accounts of the Department in

15-31  pursuance of an audit, or to the Attorney General or other legal

15-32  representative of the State in connection with an action or

15-33  proceeding pursuant to this chapter, or to any agency of this or

15-34  any other state charged with the administration or enforcement of

15-35  laws relating to taxation.

15-36     (f) Exchanges of information pursuant to subsection 3.

15-37     3.  The Commission may agree with the Commissioner of

15-38  Financial Institutions for the continuing exchange of information

15-39  concerning taxpayers. The Commissioner shall, at the request of

15-40  the Commission, provide such information as is necessary to carry

15-41  out the provisions of this chapter.

15-42     Sec. 49.  1.  An excise tax is hereby imposed upon each

15-43  financial institution for the privilege of doing business in this state

15-44  at the rate of 5 percent of the amount of the net income of the

15-45  financial institution derived from business conducted by it within

16-1  this state during a calendar quarter. The tax for each calendar

16-2  quarter is due on the last day of that calendar quarter.

16-3      2.  Each financial institution shall file with the Department a

16-4  return on a form prescribed by the Department, together with the

16-5  remittance of any tax due pursuant to this chapter for a calendar

16-6  quarter, on or before the last day of the month immediately

16-7  following that calendar quarter. With the prior approval of the

16-8  Department, a financial institution that operates more than one

16-9  office or branch office in this state may file one return.

16-10     3.  The Department shall adopt regulations providing for the

16-11  allocation or apportionment of tax liability pursuant to this

16-12  chapter of a financial institution conducting business both within

16-13  and outside of this state. The regulations must be consistent with

16-14  the Recommended Formula for the Apportionment and Allocation

16-15  of Net Income of Financial Institutions adopted by the Multistate

16-16  Tax Commission, as those provisions existed on July 1, 2003.

16-17     Sec. 50.  Upon written application made before the date on

16-18  which payment must be made, the Department may for good cause

16-19  extend by 30 days the time within which a financial institution is

16-20  required to pay the tax imposed by this chapter. If the tax is paid

16-21  during the period of extension, no penalty or late charge may be

16-22  imposed for failure to pay at the time required, but the financial

16-23  institution shall pay interest at the rate most recently established

16-24  pursuant to NRS 99.040 for each month, or fraction of a month,

16-25  from the last day of the month following the date on which the

16-26  amount would have been due without the extension until the date

16-27  of payment, unless otherwise provided in NRS 360.232 or 360.320.

16-28     Sec. 51.  The remedies of the State provided for in this

16-29  chapter are cumulative, and no action taken by the Department or

16-30  the Attorney General constitutes an election by the State to pursue

16-31  any remedy to the exclusion of any other remedy for which

16-32  provision is made in this chapter.

16-33     Sec. 52.  If the Department determines that any tax, penalty

16-34  or interest has been paid more than once or has been erroneously

16-35  or illegally collected or computed, the Department shall set forth

16-36  that fact in the records of the Department and certify to the State

16-37  Board of Examiners the amount collected in excess of the amount

16-38  legally due and the financial institution or person from whom it

16-39  was collected or by whom it was paid. If approved by the State

16-40  Board of Examiners, the excess amount collected or paid must be

16-41  credited on any amounts then due from the person or financial

16-42  institution under this chapter, and the balance refunded to the

16-43  person or financial institution, or its successors, administrators or

16-44  executors.

17-1      Sec. 53.  1.  Except as otherwise provided in NRS 360.235

17-2  and 360.395:

17-3      (a) No refund may be allowed unless a claim for refund is filed

17-4  with the Department within 3 years after the last day of the month

17-5  following the close of the calendar quarter for which the

17-6  overpayment was made.

17-7      (b) No credit may be allowed after the expiration of the period

17-8  specified for filing claims for refund unless a claim for credit is

17-9  filed with the Department within that period.

17-10     2.  Each claim must be in writing and must state the specific

17-11  grounds upon which the claim is founded.

17-12     3.  Failure to file a claim within the time prescribed in this

17-13  chapter constitutes a waiver of any demand against the State on

17-14  account of overpayment.

17-15     4.  Within 30 days after rejecting any claim in whole or in

17-16  part, the Department shall serve notice of its action on the

17-17  claimant in the manner prescribed for service of notice of a

17-18  deficiency determination.

17-19     Sec. 54.  1.  Except as otherwise provided in this section and

17-20  NRS 360.320, interest must be paid upon any overpayment of any

17-21  amount of the tax imposed by this chapter at the rate of 0.5

17-22  percent per month, or fraction thereof, from the last day of the

17-23  calendar month following the calendar quarter for which the

17-24  overpayment was made. No refund or credit may be made of any

17-25  interest imposed upon the person or financial institution making

17-26  the overpayment with respect to the amount being refunded or

17-27  credited.

17-28     2.  The interest must be paid:

17-29     (a) In the case of a refund, to the last day of the calendar

17-30  month following the date upon which the person making the

17-31  overpayment, if he has not already filed a claim, is notified by

17-32  the Department that a claim may be filed or the date upon which

17-33  the claim is certified to the State Board of Examiners, whichever is

17-34  earlier.

17-35     (b) In the case of a credit, to the same date as that to which

17-36  interest is computed on the tax or amount against which the credit

17-37  is applied.

17-38     3.  If the Department determines that any overpayment has

17-39  been made intentionally or by reason of carelessness, it shall not

17-40  allow any interest on the overpayment.

17-41     Sec. 55.  1.  No injunction, writ of mandate or other legal or

17-42  equitable process may issue in any suit, action or proceeding in

17-43  any court against this state or against any officer of the State to

17-44  prevent or enjoin the collection under this chapter of the tax

18-1  imposed by this chapter or any amount of tax, penalty or interest

18-2  required to be collected.

18-3      2.  No suit or proceeding may be maintained in any court for

18-4  the recovery of any amount alleged to have been erroneously or

18-5  illegally determined or collected unless a claim for refund or credit

18-6  has been filed.

18-7      Sec. 56.  1.  Within 90 days after a final decision upon a

18-8  claim filed pursuant to this chapter is rendered by the

18-9  Commission, the claimant may bring an action against the

18-10  Department on the grounds set forth in the claim in a court of

18-11  competent jurisdiction in Carson City, the county of this state

18-12  where the claimant resides or maintains his principal place of

18-13  business or a county in which any relevant proceedings were

18-14  conducted by the Department, for the recovery of the whole or any

18-15  part of the amount with respect to which the claim has been

18-16  disallowed.

18-17     2.  Failure to bring an action within the time specified

18-18  constitutes a waiver of any demand against the State on account of

18-19  alleged overpayments.

18-20     Sec. 57.  1.  If the Department fails to mail notice of action

18-21  on a claim within 6 months after the claim is filed, the claimant

18-22  may consider the claim disallowed and file an appeal with the

18-23  Commission within 30 days after the last day of the 6-month

18-24  period. If the claimant is aggrieved by the decision of the

18-25  Commission rendered on appeal, he may, within 90 days after the

18-26  decision is rendered, bring an action against the Department on

18-27  the grounds set forth in the claim for the recovery of the whole or

18-28  any part of the amount claimed as an overpayment.

18-29     2.  If judgment is rendered for the plaintiff, the amount of the

18-30  judgment must first be credited towards any tax due from the

18-31  plaintiff.

18-32     3.  The balance of the judgment must be refunded to the

18-33  plaintiff.

18-34     Sec. 58.  In any judgment, interest must be allowed at the rate

18-35  of 6 percent per annum upon the amount found to have been

18-36  illegally collected from the date of payment of the amount to the

18-37  date of allowance of credit on account of the judgment, or to a

18-38  date preceding the date of the refund warrant by not more than 30

18-39  days. The date must be determined by the Department.

18-40     Sec. 59.  A judgment may not be rendered in favor of the

18-41  plaintiff in any action brought against the Department to recover

18-42  any amount paid when the action is brought by or in the name of

18-43  an assignee of the financial institution paying the amount or by

18-44  any person other than the person or financial institution which

18-45  paid the amount.

19-1      Sec. 60.  1.  The Department may recover a refund or any

19-2  part thereof which is erroneously made and any credit or part

19-3  thereof which is erroneously allowed in an action brought in a

19-4  court of competent jurisdiction in Carson City or Clark County in

19-5  the name of the State of Nevada.

19-6      2.  The action must be tried in Carson City or Clark County

19-7  unless the court, with the consent of the Attorney General, orders

19-8  a change of place of trial.

19-9      3.  The Attorney General shall prosecute the action, and the

19-10  provisions of NRS, the Nevada Rules of Civil Procedure and the

19-11  Nevada Rules of Appellate Procedure relating to service of

19-12  summons, pleadings, proofs, trials and appeals are applicable to

19-13  the proceedings.

19-14     Sec. 61.  1.  If any amount in excess of $25 has been

19-15  illegally determined, either by the person or financial institution

19-16  filing the return or by the Department, the Department shall

19-17  certify this fact to the State Board of Examiners, and the latter

19-18  shall authorize the cancellation of the amount upon the records of

19-19  the Department.

19-20     2.  If an amount not exceeding $25 has been illegally

19-21  determined, either by the person or financial institution filing a

19-22  return or by the Department, the Department, without certifying

19-23  this fact to the State Board of Examiners, shall authorize the

19-24  cancellation of the amount upon the records of the Department.

19-25     Sec. 62.  1.  A person shall not:

19-26     (a) Make, cause to be made or permit to be made any false or

19-27  fraudulent return or declaration or false statement in any return

19-28  or declaration, with intent to defraud the State or to evade

19-29  payment of the tax or any part of the tax imposed by this chapter.

19-30     (b) Make, cause to be made or permit to be made any false

19-31  entry in books, records or accounts with intent to defraud the State

19-32  or to evade the payment of the tax or any part of the tax imposed

19-33  by this chapter.

19-34     (c) Keep, cause to be kept or permit to be kept more than one

19-35  set of books, records or accounts with intent to defraud the State

19-36  or to evade the payment of the tax or any part of the tax imposed

19-37  by this chapter.

19-38     2.  Any person who violates the provisions of subsection 1 is

19-39  guilty of a gross misdemeanor.

19-40     Sec. 63.  Title 32 of NRS is hereby amended by adding thereto

19-41  a new chapter to consist of the provisions set forth as sections 64 to

19-42  96, inclusive, of this act.

19-43     Sec. 64.  As used in this chapter, unless the context otherwise

19-44  requires, the words and terms defined in sections 65 to 71,

20-1  inclusive, of this act have the meanings ascribed to them in those

20-2  sections.

20-3      Sec. 65.  “Amount paid for live entertainment” means:

20-4      1.  If the live entertainment is provided at the location of a

20-5  taxable business entity, the consideration paid for the right or

20-6  privilege to have access to the premises of the business entity

20-7  where the live entertainment is provided. For the purposes of this

20-8  subsection, the term includes all amounts paid for food,

20-9  refreshments and merchandise purchased at the premises where

20-10  the live entertainment is provided.

20-11     2.  If the live entertainment is provided at a location other

20-12  than the location of a taxable business entity, the total amount,

20-13  expressed in terms of money, of consideration paid to the business

20-14  entity for providing the live entertainment.

20-15     Sec. 66.  “Board” means the State Gaming Control Board.

20-16     Sec. 67.  “Business” means any activity engaged in or

20-17  caused to be engaged in by a business entity with the object of

20-18  gain, benefit or advantage, either direct or indirect, to any person

20-19  or governmental entity.

20-20     Sec. 68.  1.  “Business entity” includes:

20-21     (a) A corporation, partnership, proprietorship, business

20-22  association and any other person engaging in business.

20-23     (b) A natural person engaging in a business if he is deemed to

20-24  be a business entity pursuant to section 72 of this act.

20-25     (c) A brothel authorized to conduct business in this state.

20-26     2.  The term does not include a governmental entity.

20-27     Sec. 69.  “Licensed gaming establishment” has the meaning

20-28  ascribed to it in NRS 463.0169.

20-29     Sec. 70.  “Live entertainment” means any activity provided

20-30  for pleasure, enjoyment, recreation, relaxation, diversion or other

20-31  similar purpose by a person or persons who are physically present

20-32  when providing that activity to a patron or group of patrons who

20-33  are physically present.

20-34     Sec. 71.  “Taxpayer” means any person liable for the tax

20-35  imposed pursuant to this chapter.

20-36     Sec. 72.  A natural person engaging in a business shall be

20-37  deemed to be a business entity that is subject to the provisions of

20-38  this chapter if the person is required to file with the Internal

20-39  Revenue Service a Schedule C (Form 1040), Profit or Loss From

20-40  Business Form, or its equivalent or successor form, or a Schedule

20-41  F (Form 1040), Profit or Loss From Farming form, or its

20-42  equivalent or successor form, for the business.

20-43     Sec. 73.  The Department shall provide by regulation for a

20-44  more detailed definition of live entertainment consistent with the

20-45  general definition set forth in section 70 of this act for use by the

21-1  Board and the Department in determining whether an activity is a

21-2  taxable activity under the provisions of this chapter.

21-3      Sec. 74.  1.  There is hereby imposed an excise tax of 10

21-4  percent of all amounts paid for live entertainment. Amounts paid

21-5  for gratuities directly or indirectly remitted to employees of a

21-6  business entity providing live entertainment or for service charges,

21-7  including those imposed in connection with the use of credit cards

21-8  or debit cards, which are collected and retained by persons other

21-9  than the taxpayer, are not taxable pursuant to this section.

21-10     2.  A business entity that collects any amount paid for live

21-11  entertainment is liable for the tax imposed by this section, but is

21-12  entitled to collect reimbursement from any person paying that

21-13  amount.

21-14     3.  Any ticket for live entertainment must state whether the tax

21-15  imposed by this section is included in the price of the ticket. If the

21-16  ticket does not include such a statement, the taxpayer shall pay the

21-17  tax based on the face amount of the ticket.

21-18     4.  The tax imposed by this section does not apply to:

21-19     (a) Any amount paid for live entertainment that this state is

21-20  prohibited from taxing under the Constitution or laws of the

21-21  United States or the Nevada Constitution.

21-22     (b) Any merchandise sold outside the premises where live

21-23  entertainment is provided, unless the purchase of the merchandise

21-24  entitles the purchaser to admission to the entertainment.

21-25     (c) Any amount paid for live entertainment that is provided by

21-26  a nonprofit organization that is recognized as exempt from

21-27  taxation pursuant to 26 U.S.C. § 501(c).

21-28     (d) Live entertainment that is provided at a trade show.

21-29     (e) Music performed by musicians who move constantly

21-30  through the audience if no other form of live entertainment is

21-31  afforded to the patrons.

21-32     (f) Any competition or exhibition of unarmed combat

21-33  regulated by the provisions of chapter 467 of NRS.

21-34     Sec. 75.  A taxpayer shall hold the amount of all taxes for

21-35  which he is liable pursuant to this chapter in a separate account in

21-36  trust for the State.

21-37     Sec. 76.  1.  The Board shall:

21-38     (a) Collect the tax imposed by this chapter from taxpayers who

21-39  are licensed gaming establishments; and

21-40     (b) Adopt such regulations as are necessary to carry out the

21-41  provisions of paragraph (a). The regulations must be adopted in

21-42  accordance with the provisions of chapter 233B of NRS and

21-43  codified in the Nevada Administrative Code.

21-44     2.  The Department shall:

22-1      (a) Collect the tax imposed by this chapter from all other

22-2  taxpayers; and

22-3      (b) Adopt such regulations as are necessary to carry out the

22-4  provisions of paragraph (a).

22-5      3.  For the purposes of:

22-6      (a) Subsection 1, the provisions of chapter 463 of NRS relating

22-7  to the payment, collection, administration and enforcement of

22-8  gaming license fees and taxes, including, without limitation, any

22-9  provisions relating to the imposition of penalties and interest, shall

22-10  be deemed to apply to the payment, collection, administration and

22-11  enforcement of the taxes imposed by this chapter to the extent that

22-12  those provisions do not conflict with the provisions of this chapter.

22-13     (b) Subsection 2, the provisions of chapter 360 of NRS relating

22-14  to the payment, collection, administration and enforcement of

22-15  taxes, including, without limitation, any provisions relating to the

22-16  imposition of penalties and interest, shall be deemed to apply to

22-17  the payment, collection, administration and enforcement of the

22-18  taxes imposed by this chapter to the extent that those provisions do

22-19  not conflict with the provisions of this chapter.

22-20     4.  To ensure that the tax imposed by section 74 of this act is

22-21  collected fairly and equitably, the Board and the Department shall,

22-22  jointly, coordinate the administration and regulation of the

22-23  provisions of this chapter.

22-24     Sec. 77.  1.  Each taxpayer who is a licensed gaming

22-25  establishment shall file with the Board, on or before the 24th day

22-26  of each month, a report showing the amount of all taxable receipts

22-27  for the preceding month. The report must be in a form prescribed

22-28  by the Board.

22-29     2.  All other taxpayers shall file with the Department, on or

22-30  before the 24th day of each month, a report showing the amount

22-31  of all taxable receipts for the preceding month. The report must be

22-32  in a form prescribed by the Department.

22-33     3.  Each report required to be filed by this section must be

22-34  accompanied by the amount of the tax that is due for the month

22-35  covered by the report.

22-36     4.  The Board and the Department shall deposit all taxes,

22-37  interest and penalties it receives pursuant to this chapter in the

22-38  State Treasury for credit to the State General Fund.

22-39     Sec. 78.  Upon written application made before the date on

22-40  which payment must be made, the Board or the Department may

22-41  for good cause extend by 30 days the time within which a taxpayer

22-42  is required to pay the tax imposed by this chapter. If the tax is paid

22-43  during the period of extension, no penalty or late charge may be

22-44  imposed for failure to pay at the time required, but the taxpayer

22-45  shall pay interest at the rate of 1 percent per month from the date

23-1  on which the amount would have been due without the extension

23-2  until the date of payment, unless otherwise provided in NRS

23-3  360.232 or 360.320.

23-4      Sec. 79.  1.  Each person responsible for maintaining the

23-5  records of a taxpayer shall:

23-6      (a) Keep such records as may be necessary to determine the

23-7  amount of the liability of the taxpayer pursuant to the provisions

23-8  of this chapter;

23-9      (b) Preserve those records for at least 4 years or until any

23-10  litigation or prosecution pursuant to this chapter is finally

23-11  determined, whichever is longer; and

23-12     (c) Make the records available for inspection by the Board or

23-13  the Department upon demand at reasonable times during regular

23-14  business hours.

23-15     2.  The Board and the Department may by regulation specify

23-16  the types of records which must be kept to determine the amount

23-17  of the liability of a taxpayer from whom they are required to

23-18  collect the tax imposed by this chapter.

23-19     3.  Any agreement that is entered into, modified or extended

23-20  after January 1, 2004, for the lease, assignment or transfer of any

23-21  premises upon which any activity subject to the tax imposed by this

23-22  chapter is, or thereafter may be, conducted shall be deemed to

23-23  include a provision that the taxpayer required to pay the tax must

23-24  be allowed access to, upon demand, all books, records and

23-25  financial papers held by the lessee, assignee or transferee which

23-26  must be kept pursuant to this section. Any person conducting

23-27  activities subject to the tax imposed by section 74 of this act who

23-28  fails to maintain or disclose his records pursuant to this subsection

23-29  is liable to the taxpayer for any penalty paid by the taxpayer for

23-30  the late payment or nonpayment of the tax caused by the failure to

23-31  maintain or disclose records.

23-32     4.  A person who violates any provision of this section is guilty

23-33  of a misdemeanor.

23-34     Sec. 80.  1.  To verify the accuracy of any report filed, or, if

23-35  no report is filed by a taxpayer, to determine the amount of tax

23-36  required to be paid:

23-37     (a) The Board, or any person authorized in writing by the

23-38  Board, may examine the books, papers and records of any licensed

23-39  gaming establishment that may be liable for the tax imposed by

23-40  this chapter.

23-41     (b) The Department, or any person authorized in writing by

23-42  the Department, may examine the books, papers and records of

23-43  any other person who may be liable for the tax imposed by this

23-44  chapter.

24-1      2.  Any person who may be liable for the tax imposed by this

24-2  chapter and who keeps outside of this state any books, papers and

24-3  records relating thereto shall pay to the Board or the Department

24-4  an amount equal to the allowance provided for state officers and

24-5  employees generally while traveling outside of the State for each

24-6  day or fraction thereof during which an employee of the Board or

24-7  the Department is engaged in examining those documents, plus

24-8  any other actual expenses incurred by the employee while he is

24-9  absent from his regular place of employment to examine those

24-10  documents.

24-11     Sec. 81.  1.  Except as otherwise provided in this section and

24-12  NRS 360.250, the records and files of the Board and the

24-13  Department concerning the administration of this chapter are

24-14  confidential and privileged. The Board, the Department and any

24-15  employee of the Board or the Department engaged in the

24-16  administration of this chapter or charged with the custody of any

24-17  such records or files shall not disclose any information obtained

24-18  from the records or files of the Board or the Department or from

24-19  any examination, investigation or hearing authorized by the

24-20  provisions of this chapter. The Board, the Department and any

24-21  employee of the Board or the Department may not be required to

24-22  produce any of the records, files and information for the

24-23  inspection of any person or for use in any action or proceeding.

24-24     2.  The records and files of the Board and the Department

24-25  concerning the administration of this chapter are not confidential

24-26  and privileged in the following cases:

24-27     (a) Testimony by a member or employee of the Board or the

24-28  Department and production of records, files and information on

24-29  behalf of the Board or the Department or a taxpayer in any action

24-30  or proceeding pursuant to the provisions of this chapter, if that

24-31  testimony or the records, files or information, or the facts shown

24-32  thereby are directly involved in the action or proceeding.

24-33     (b) Delivery to a taxpayer or his authorized representative of a

24-34  copy of any report or other document filed by the taxpayer

24-35  pursuant to this chapter.

24-36     (c) Publication of statistics so classified as to prevent the

24-37  identification of a particular person or document.

24-38     (d) Exchanges of information with the Internal Revenue

24-39  Service in accordance with compacts made and provided for in

24-40  such cases.

24-41     (e) Disclosure in confidence to the Governor or his agent in

24-42  the exercise of the Governor’s general supervisory powers, or to

24-43  any person authorized to audit the accounts of the Board or the

24-44  Department in pursuance of an audit, or to the Attorney General

24-45  or other legal representative of the State in connection with an

25-1  action or proceeding pursuant to this chapter, or to any agency of

25-2  this or any other state charged with the administration or

25-3  enforcement of laws relating to taxation.

25-4      Sec. 82.  1.  If:

25-5      (a) The Board determines that a licensed gaming

25-6  establishment is collecting an amount paid for live entertainment

25-7  with the intent to defraud the State or to evade the payment of the

25-8  tax or any part of the tax imposed by this chapter, the Board shall

25-9  establish an amount upon which the tax imposed by this chapter

25-10  must be based.

25-11     (b) The Department determines that a taxpayer who is not a

25-12  licensed gaming establishment

25-13  is collecting an amount paid for live entertainment with the intent

25-14  to defraud the State or to evade the payment of the tax or any part

25-15  of the tax imposed by this chapter, the Department shall establish

25-16  an amount upon which the tax imposed by this chapter must be

25-17  based.

25-18     2.   The amount paid for live entertainment established by the

25-19  Board or the Department pursuant to subsection 1 must be based

25-20  upon amounts paid for live entertainment to business entities that

25-21  are deemed comparable by the Board or the Department to that of

25-22  the taxpayer.

25-23     Sec. 83.  1. If a taxpayer:

25-24     (a) Is unable to collect all or part of the amount paid for live

25-25  entertainment which was included in the taxable receipts reported

25-26  for a previous reporting period; and

25-27     (b) Has taken a deduction on his federal income tax return

25-28  pursuant to 26 U.S.C. § 166(a) for the amount which he is unable

25-29  to collect,

25-30  he is entitled to receive a credit for the amount of tax paid on

25-31  account of that uncollected amount. The credit may be used

25-32  against the amount of tax that the taxpayer is subsequently

25-33  required to pay pursuant to this chapter.

25-34     2.  If the Internal Revenue Service of the Department of the

25-35  Treasury disallows a deduction described in paragraph (b) of

25-36  subsection 1 and the taxpayer claimed a credit on a return for a

25-37  previous reporting period pursuant to subsection 1, the taxpayer

25-38  shall include the amount of that credit in the amount of taxes

25-39  reported pursuant to this chapter in the first return filed with the

25-40  Board or the Department after the deduction is disallowed.

25-41     3.  If a taxpayer collects all or part of the amount paid for live

25-42  entertainment for which he claimed a credit on a return for a

25-43  previous reporting period pursuant to subsection 2, he shall

25-44  include:

26-1      (a) The amount collected in the amount paid for live

26-2  entertainment reported pursuant to paragraph (a) of subsection 1;

26-3  and

26-4      (b) The tax payable on the amount collected in the amount of

26-5  taxes reported,

26-6  in the first return filed with the Board or the Department after that

26-7  collection.

26-8      4.  Except as otherwise provided in subsection 5, upon

26-9  determining that a taxpayer has filed a return which contains one

26-10  or more violations of the provisions of this section, the Board or

26-11  the Department shall:

26-12     (a) For the first return of any taxpayer that contains one or

26-13  more violations, issue a letter of warning to the taxpayer which

26-14  provides an explanation of the violation or violations contained in

26-15  the return.

26-16     (b) For the first or second return, other than a return

26-17  described in paragraph (a), in any calendar year which contains

26-18  one or more violations, assess a penalty equal to the amount of the

26-19  tax which was not reported.

26-20     (c) For the third and each subsequent return in any calendar

26-21  year which contains one or more violations, assess a penalty of

26-22  three times the amount of the tax which was not reported.

26-23     5.  For the purposes of subsection 4, if the first violation of

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

26-25  Department through an audit which covered more than one return

26-26  of the taxpayer, the Board or the Department shall treat all returns

26-27  which were determined through the same audit to contain a

26-28  violation or violations in the manner provided in paragraph (a) of

26-29  subsection 4.

26-30     Sec. 84.  The remedies of the State provided for in this

26-31  chapter are cumulative, and no action taken by the Board, the

26-32  Department or the Attorney General constitutes an election by the

26-33  State to pursue any remedy to the exclusion of any other remedy

26-34  for which provision is made in this chapter.

26-35     Sec. 85.  If the Board or the Department determines that any

26-36  tax, penalty or interest has been paid more than once or has been

26-37  erroneously or illegally collected or computed, the Board or the

26-38  Department shall set forth that fact in its records and certify to

26-39  the State Board of Examiners the amount collected in excess of

26-40  the amount legally due and the person from which it was collected

26-41  or by whom paid. If approved by the State Board of Examiners,

26-42  the excess amount collected or paid must be credited on any

26-43  amounts then due from the person under this chapter, and the

26-44  balance refunded to the person or his successors in interest.

27-1      Sec. 86.  1.  Except as otherwise provided in NRS 360.235

27-2  and 360.395:

27-3      (a) No refund may be allowed unless a claim for it is filed

27-4  with:

27-5          (1) The Board, if the taxpayer is a licensed gaming

27-6  establishment; or

27-7          (2) The Department, if the taxpayer is not a licensed

27-8  gaming establishment.

27-9  A claim must be filed within 3 years after the last day of the month

27-10  following the month for which the overpayment was made.

27-11     (b) No credit may be allowed after the expiration of the period

27-12  specified for filing claims for refund unless a claim for credit is

27-13  filed with the Board or the Department within that period.

27-14     2.  Each claim must be in writing and must state the specific

27-15  grounds upon which the claim is founded.

27-16     3.  Failure to file a claim within the time prescribed in this

27-17  chapter constitutes a waiver of any demand against the State on

27-18  account of overpayment.

27-19     4.  Within 30 days after rejecting any claim in whole or in

27-20  part, the Board or the Department shall serve notice of its action

27-21  on the claimant in the manner prescribed for service of notice of a

27-22  deficiency determination.

27-23     Sec. 87.  1.  Except as otherwise provided in this section and

27-24  NRS 360.320, interest must be paid upon any overpayment of any

27-25  amount of the tax imposed by this chapter at the rate of 0.5

27-26  percent per month, or fraction thereof, from the last day of the

27-27  calendar month following the month for which the overpayment

27-28  was made. No refund or credit may be made of any interest

27-29  imposed upon the person making the overpayment with respect to

27-30  the amount being refunded or credited.

27-31     2.  The interest must be paid:

27-32     (a) In the case of a refund, to the last day of the calendar

27-33  month following the date upon which the person making the

27-34  overpayment, if he has not already filed a claim, is notified by

27-35  the Board or the Department that a claim may be filed or the date

27-36  upon which the claim is certified to the State Board of Examiners,

27-37  whichever is earlier.

27-38     (b) In the case of a credit, to the same date as that to which

27-39  interest is computed on the tax or amount against which the credit

27-40  is applied.

27-41     3.  If the Board or the Department determines that any

27-42  overpayment has been made intentionally or by reason of

27-43  carelessness, the Board or the Department shall not allow any

27-44  interest on the overpayment.

28-1      Sec. 88.  1.  No injunction, writ of mandate or other legal or

28-2  equitable process may issue in any suit, action or proceeding in

28-3  any court against this state or against any officer of the State to

28-4  prevent or enjoin the collection under this chapter of the tax

28-5  imposed by this chapter or any amount of tax, penalty or interest

28-6  required to be collected.

28-7      2.  No suit or proceeding may be maintained in any court for

28-8  the recovery of any amount alleged to have been erroneously or

28-9  illegally determined or collected unless a claim for refund or credit

28-10  has been filed.

28-11     Sec. 89.  1.  Within 90 days after a final decision upon a

28-12  claim filed pursuant to this chapter is rendered by:

28-13     (a) The Nevada Gaming Commission, the claimant may bring

28-14  an action against the Board on the grounds set forth in the claim.

28-15     (b) The Nevada Tax Commission, the claimant may bring an

28-16  action against the Department on the grounds set forth in the

28-17  claim.

28-18     2.  An action brought pursuant to subsection 1 must be

28-19  brought in a court of competent jurisdiction in Carson City, the

28-20  county of this state where the claimant resides or maintains his

28-21  principal place of business or a county in which any relevant

28-22  proceedings were conducted by the Board or the Department, for

28-23  the recovery of the whole or any part of the amount with respect to

28-24  which the claim has been disallowed.

28-25     3.  Failure to bring an action within the time specified

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

28-27  alleged overpayments.

28-28     Sec. 90.  1.  If the Board fails to mail notice of action on a

28-29  claim within 6 months after the claim is filed, the claimant may

28-30  consider the claim disallowed and file an appeal with the Nevada

28-31  Gaming Commission within 30 days after the last day of the 6-

28-32  month period.

28-33     2.  If the Department fails to mail notice of action on a claim

28-34  within 6 months after the claim is filed, the claimant may consider

28-35  the claim disallowed and file an appeal with the Nevada Tax

28-36  Commission within 30 days after the last day of the 6-month

28-37  period.

28-38     3.  If the claimant is aggrieved by the decision of:

28-39     (a) The Nevada Gaming Commission rendered on appeal, the

28-40  claimant may, within 90 days after the decision is rendered, bring

28-41  an action against the Board on the grounds set forth in the claim

28-42  for the recovery of the whole or any part of the amount claimed as

28-43  an overpayment.

28-44     (b) The Nevada Tax Commission rendered on appeal, the

28-45  claimant may, within 90 days after the decision is rendered, bring

29-1  an action against the Department on the grounds set forth in the

29-2  claim for the recovery of the whole or any part of the amount

29-3  claimed as an overpayment.

29-4      4.  If judgment is rendered for the plaintiff, the amount of the

29-5  judgment must first be credited towards any tax due from the

29-6  plaintiff.

29-7      5.  The balance of the judgment must be refunded to the

29-8  plaintiff.

29-9      Sec. 91.  In any judgment, interest must be allowed at the rate

29-10  of 6 percent per annum upon the amount found to have been

29-11  illegally collected from the date of payment of the amount to the

29-12  date of allowance of credit on account of the judgment, or to a

29-13  date preceding the date of the refund warrant by not more than 30

29-14  days. The date must be determined by the Board or the

29-15  Department.

29-16     Sec. 92.  A judgment may not be rendered in favor of the

29-17  plaintiff in any action brought against the Board or the

29-18  Department to recover any amount paid when the action is

29-19  brought by or in the name of an assignee of the person paying the

29-20  amount or by any person other than the person who paid the

29-21  amount.

29-22     Sec. 93.  1.  The Board or the Department may recover a

29-23  refund or any part thereof which is erroneously made and any

29-24  credit or part thereof which is erroneously allowed in an action

29-25  brought in a court of competent jurisdiction in Carson City or

29-26  Clark County in the name of the State of Nevada.

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

29-28  unless the court with the consent of the Attorney General orders a

29-29  change of place of trial.

29-30     3.  The Attorney General shall prosecute the action, and the

29-31  provisions of NRS, the Nevada Rules of Civil Procedure and the

29-32  Nevada Rules of Appellate Procedure relating to service of

29-33  summons, pleadings, proofs, trials and appeals are applicable to

29-34  the proceedings.

29-35     Sec. 94.  1.  If any amount in excess of $25 has been

29-36  illegally determined, either by the person filing the return or by the

29-37  Board or the Department, the Board or the Department shall

29-38  certify this fact to the State Board of Examiners, and the latter

29-39  shall authorize the cancellation of the amount upon the records of

29-40  the Board or the Department.

29-41     2.  If an amount not exceeding $25 has been illegally

29-42  determined, either by the person filing a return or by the Board or

29-43  the Department, the Board or the Department, without certifying

29-44  this fact to the State Board of Examiners, shall authorize the

30-1  cancellation of the amount upon the records of the Board or the

30-2  Department.

30-3      Sec. 95.  Any licensed gaming establishment liable for the

30-4  payment of the tax imposed by section 74 of this act who willfully

30-5  fails to report, pay or truthfully account for the tax is subject to the

30-6  revocation of his gaming license by the Nevada Gaming

30-7  Commission.

30-8      Sec. 96.  1.  A person shall not:

30-9      (a) Make, cause to be made or permit to be made any false or

30-10  fraudulent return or declaration or false statement in any report

30-11  or declaration, with intent to defraud the State or to evade

30-12  payment of the tax or any part of the tax imposed by this chapter.

30-13     (b) Make, cause to be made or permit to be made any false

30-14  entry in books, records or accounts with intent to defraud the State

30-15  or to evade the payment of the tax or any part of the tax imposed

30-16  by this chapter.

30-17     (c) Keep, cause to be kept or permit to be kept more than one

30-18  set of books, records or accounts with intent to defraud the State

30-19  or to evade the payment of the tax or any part of the tax imposed

30-20  by this chapter.

30-21     2.  Any person who violates the provisions of subsection 1 is

30-22  guilty of a gross misdemeanor.

30-23     Sec. 97.  Chapter 360 of NRS is hereby amended by adding

30-24  thereto a new section to read as follows:

30-25     The Nevada Tax Commission shall adopt regulations providing

30-26  for:

30-27     1.  The electronic submission of returns to the Department;

30-28  and

30-29     2.  The payment of taxes, fees, interest and penalties to the

30-30  Department through the use of credit cards, debit cards and

30-31  electronic transfers of money.

30-32     Sec. 98.  NRS 360.095 is hereby amended to read as follows:

30-33      360.095  In the adoption of regulations, policies of

30-34  enforcement, and policies for auditing of taxpayers, with respect to

30-35  all taxes and fees for whose administration the Department is

30-36  responsible, the Nevada Tax Commission shall apply the following

30-37  principles:

30-38     1.  Forms, instructions and regulations governing the

30-39  computation of the amount of tax due must be brief and easily

30-40  understood.

30-41     2.  In cases where another authority, such as the United States

30-42  or a local government, also imposes a tax upon the same property or

30-43  revenue, the mechanism for collecting the tax imposed by the State

30-44  must be as nearly compatible with the collection of the other taxes

30-45  as is feasible.

31-1      3.  Unless a change is made necessary by statute or to preserve

31-2  compatibility with a tax imposed by another authority, the forms,

31-3  instructions and regulations must remain the same from year to year,

31-4  to make the taxpayer’s liability as predictable as is feasible.

31-5      4.  Exemptions or waivers, where permitted by statute, must be

31-6  granted:

31-7      (a) Equitably among eligible taxpayers; and

31-8      (b) As sparingly as is consistent with the legislative intent, to

31-9  retain the broadest feasible base for the tax affected.

31-10     5.  Audits and other procedures for enforcement must be

31-11  applied as uniformly as is feasible, not only as among persons

31-12  subject to a particular tax but also as among different taxes[.] , but

31-13  must consider a weighting of indicators of noncompliance.

31-14     6.  Collection of taxes due must be pursued in an equitable

31-15  manner, so that every taxpayer pays the full amount imposed by

31-16  law.

31-17     Sec. 99.  NRS 360.2935 is hereby amended to read as follows:

31-18      360.2935  Except as otherwise provided in [NRS 361.485,] this

31-19  title, a taxpayer is entitled to receive on any overpayment of taxes,

31-20  after the offset required by NRS 360.320 has been made, a refund

31-21  together with interest at a rate determined pursuant to NRS 17.130.

31-22  No interest is allowed on a refund of any penalties or interest paid

31-23  by a taxpayer.

31-24     Sec. 100.  NRS 360.300 is hereby amended to read as follows:

31-25      360.300  1.  If a person fails to file a return or the Department

31-26  is not satisfied with the return or returns of any tax, contribution or

31-27  premium or amount of tax, contribution or premium required to be

31-28  paid to the State by any person, in accordance with the applicable

31-29  provisions of this chapter, chapter 362, 364A, 369, 370, 372, 372A,

31-30  374, 377, 377A or 444A of NRS, NRS 482.313, or chapter 585 or

31-31  680B of NRS , or sections 37 to 62, inclusive, of this act, as

31-32  administered or audited by the Department, it may compute and

31-33  determine the amount required to be paid upon the basis of:

31-34     (a) The facts contained in the return;

31-35     (b) Any information within its possession or that may come into

31-36  its possession; or

31-37     (c) Reasonable estimates of the amount.

31-38     2.  One or more deficiency determinations may be made with

31-39  respect to the amount due for one or for more than one period.

31-40     3.  In making its determination of the amount required to be

31-41  paid, the Department shall impose interest on the amount of tax

31-42  determined to be due, calculated at the rate and in the manner set

31-43  forth in NRS 360.417, unless a different rate of interest is

31-44  specifically provided by statute.

32-1      4.  The Department shall impose a penalty of 10 percent in

32-2  addition to the amount of a determination that is made in the case of

32-3  the failure of a person to file a return with the Department.

32-4      5.  When a business is discontinued, a determination may be

32-5  made at any time thereafter within the time prescribed in NRS

32-6  360.355 as to liability arising out of that business, irrespective of

32-7  whether the determination is issued before the due date of the

32-8  liability.

32-9      Sec. 101.  NRS 360.300 is hereby amended to read as follows:

32-10      360.300  1.  If a person fails to file a return or the Department

32-11  is not satisfied with the return or returns of any tax, contribution or

32-12  premium or amount of tax, contribution or premium required to be

32-13  paid to the State by any person, in accordance with the applicable

32-14  provisions of this chapter, chapter 362, 364A, 369, 370, 372, 372A,

32-15  374, 377, 377A or 444A of NRS, NRS 482.313, or chapter 585 or

32-16  680B of NRS, or sections 2 to 36, inclusive, or sections 37 to 62,

32-17  inclusive, of this act, as administered or audited by the Department,

32-18  it may compute and determine the amount required to be paid upon

32-19  the basis of:

32-20     (a) The facts contained in the return;

32-21     (b) Any information within its possession or that may come into

32-22  its possession; or

32-23     (c) Reasonable estimates of the amount.

32-24     2.  One or more deficiency determinations may be made with

32-25  respect to the amount due for one or for more than one period.

32-26     3.  In making its determination of the amount required to be

32-27  paid, the Department shall impose interest on the amount of tax

32-28  determined to be due, calculated at the rate and in the manner set

32-29  forth in NRS 360.417, unless a different rate of interest is

32-30  specifically provided by statute.

32-31     4.  The Department shall impose a penalty of 10 percent in

32-32  addition to the amount of a determination that is made in the case of

32-33  the failure of a person to file a return with the Department.

32-34     5.  When a business is discontinued, a determination may be

32-35  made at any time thereafter within the time prescribed in NRS

32-36  360.355 as to liability arising out of that business, irrespective of

32-37  whether the determination is issued before the due date of the

32-38  liability.

32-39     Sec. 102.  NRS 360.417 is hereby amended to read as follows:

32-40      360.417  Except as otherwise provided in NRS 360.232 and

32-41  360.320, and unless a different penalty or rate of interest is

32-42  specifically provided by statute, any person who fails to pay any tax

32-43  provided for in chapter 362, 364A, 369, 370, 372, 374, 377, 377A,

32-44  444A or 585 of NRS, or sections 37 to 62, inclusive, of this act, or

32-45  the fee provided for in NRS 482.313, to the State or a county within

33-1  the time required, shall pay a penalty of not more than 10 percent of

33-2  the amount of the tax or fee which is owed, as determined by the

33-3  Department, in addition to the tax or fee, plus interest at the rate of 1

33-4  percent per month, or fraction of a month, from the last day of the

33-5  month following the period for which the amount or any portion of

33-6  the amount should have been reported until the date of payment.

33-7  The amount of any penalty imposed must be based on a graduated

33-8  schedule adopted by the Nevada Tax Commission which takes into

33-9  consideration the length of time the tax or fee remained unpaid.

33-10     Sec. 103.  NRS 360.417 is hereby amended to read as follows:

33-11      360.417  Except as otherwise provided in NRS 360.232 and

33-12  360.320, and unless a different penalty or rate of interest is

33-13  specifically provided by statute, any person who fails to pay any tax

33-14  provided for in chapter 362, 364A, 369, 370, 372, 374, 377, 377A,

33-15  444A or 585 of NRS, or sections 2 to 36, inclusive, or sections 37

33-16  to 62, inclusive, of this act, or the fee provided for in NRS 482.313,

33-17  to the State or a county within the time required, shall pay a penalty

33-18  of not more than 10 percent of the amount of the tax or fee which is

33-19  owed, as determined by the Department, in addition to the tax or fee,

33-20  plus interest at the rate of 1 percent per month, or fraction of a

33-21  month, from the last day of the month following the period for

33-22  which the amount or any portion of the amount should have been

33-23  reported until the date of payment. The amount of any penalty

33-24  imposed must be based on a graduated schedule adopted by the

33-25  Nevada Tax Commission which takes into consideration the length

33-26  of time the tax or fee remained unpaid.

33-27     Sec. 104.  NRS 360.419 is hereby amended to read as follows:

33-28      360.419  1.  If the Executive Director or a designated hearing

33-29  officer finds that the failure of a person to make a timely return or

33-30  payment of a tax imposed pursuant to NRS 361.320 or chapter

33-31  361A, 376A, 377 or 377A of NRS, or by chapter 362, 364A, 369,

33-32  370, 372, 372A, 374, 375A or 375B of NRS, or sections 37 to 62,

33-33  inclusive, of this act is the result of circumstances beyond his

33-34  control and occurred despite the exercise of ordinary care and

33-35  without intent, the Department may relieve him of all or part of any

33-36  interest or penalty , or both.

33-37     2.  A person seeking this relief must file with the Department a

33-38  statement under oath setting forth the facts upon which he bases his

33-39  claim.

33-40     3.  The Department shall disclose, upon the request of any

33-41  person:

33-42     (a) The name of the person to whom relief was granted; and

33-43     (b) The amount of the relief.

34-1      4.  The Executive Director or a designated hearing officer shall

34-2  act upon the request of a taxpayer seeking relief pursuant to NRS

34-3  361.4835 which is deferred by a county treasurer or county assessor.

34-4      Sec. 105.  NRS 360.419 is hereby amended to read as follows:

34-5      360.419  1.  If the Executive Director or a designated hearing

34-6  officer finds that the failure of a person to make a timely return or

34-7  payment of a tax imposed pursuant to NRS 361.320 or chapter

34-8  361A, 376A, 377 or 377A of NRS, or by chapter 362, 364A, 369,

34-9  370, 372, 372A, 374, 375A or 375B of NRS, or sections 2 to 36,

34-10  inclusive, or 37 to 62, inclusive, of this act is the result of

34-11  circumstances beyond his control and occurred despite the exercise

34-12  of ordinary care and without intent, the Department may relieve him

34-13  of all or part of any interest or penalty, or both.

34-14     2.  A person seeking this relief must file with the Department a

34-15  statement under oath setting forth the facts upon which he bases his

34-16  claim.

34-17     3.  The Department shall disclose, upon the request of any

34-18  person:

34-19     (a) The name of the person to whom relief was granted; and

34-20     (b) The amount of the relief.

34-21     4.  The Executive Director or a designated hearing officer shall

34-22  act upon the request of a taxpayer seeking relief pursuant to NRS

34-23  361.4835 which is deferred by a county treasurer or county assessor.

34-24     Sec. 106.  NRS 360.510 is hereby amended to read as follows:

34-25      360.510  1.  If any person is delinquent in the payment of any

34-26  tax or fee administered by the Department or if a determination has

34-27  been made against him which remains unpaid, the Department may:

34-28     (a) Not later than 3 years after the payment became delinquent

34-29  or the determination became final; or

34-30     (b) Not later than 6 years after the last recording of an abstract

34-31  of judgment or of a certificate constituting a lien for tax

34-32  owed,

34-33  give a notice of the delinquency and a demand to transmit

34-34  personally or by registered or certified mail to any person,

34-35  including, without limitation, any officer or department of this state

34-36  or any political subdivision or agency of this state, who has in his

34-37  possession or under his control any credits or other personal

34-38  property belonging to the delinquent, or owing any debts to the

34-39  delinquent or person against whom a determination has been made

34-40  which remains unpaid, or owing any debts to the delinquent or that

34-41  person. In the case of any state officer, department or agency, the

34-42  notice must be given to the officer, department or agency before

34-43  the Department presents the claim of the delinquent taxpayer to the

34-44  State Controller.

35-1      2.  A state officer, department or agency which receives such a

35-2  notice may satisfy any debt owed to it by that person before it

35-3  honors the notice of the Department.

35-4      3.  After receiving the demand to transmit, the person notified

35-5  by the demand may not transfer or otherwise dispose of the credits,

35-6  other personal property, or debts in his possession or under his

35-7  control at the time he received the notice until the Department

35-8  consents to a transfer or other disposition.

35-9      4.  Every person notified by a demand to transmit shall, within

35-10  10 days after receipt of the demand to transmit, inform the

35-11  Department of[,] and transmit to the Department all such credits,

35-12  other personal property[,] or debts in his possession, under his

35-13  control or owing by him within the time and in the manner

35-14  requested by the Department. Except as otherwise provided in

35-15  subsection 5, no further notice is required to be served to that

35-16  person.

35-17     5.  If the property of the delinquent taxpayer consists of a series

35-18  of payments owed to him, the person who owes or controls the

35-19  payments shall transmit the payments to the Department until

35-20  otherwise notified by the Department. If the debt of the delinquent

35-21  taxpayer is not paid within 1 year after the Department issued the

35-22  original demand to transmit, the Department shall issue another

35-23  demand to transmit to the person responsible for making

35-24  the payments informing him to continue to transmit payments to the

35-25  Department or that his duty to transmit the payments to the

35-26  Department has ceased.

35-27     6.  If the notice of the delinquency seeks to prevent the transfer

35-28  or other disposition of a deposit in a bank or credit union or other

35-29  credits or personal property in the possession or under the control of

35-30  a bank, credit union or other depository institution, the notice must

35-31  be delivered or mailed to any branch or office of the bank, credit

35-32  union or other depository institution at which the deposit is carried

35-33  or at which the credits or personal property is held.

35-34     7.  If any person notified by the notice of the delinquency

35-35  makes any transfer or other disposition of the property or debts

35-36  required to be withheld or transmitted, to the extent of the value of

35-37  the property or the amount of the debts thus transferred or paid, he is

35-38  liable to the State for any indebtedness due pursuant to this chapter,

35-39  or chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A

35-40  of NRS, NRS 482.313, or chapter 585 or 680B of NRS , or sections

35-41  37 to 62, inclusive, of this act from the person with respect to

35-42  whose obligation the notice was given if solely by reason of

35-43  the transfer or other disposition the State is unable to recover the

35-44  indebtedness of the person with respect to whose obligation the

35-45  notice was given.

36-1      Sec. 107.  NRS 360.510 is hereby amended to read as follows:

36-2      360.510  1.  If any person is delinquent in the payment of any

36-3  tax or fee administered by the Department or if a determination has

36-4  been made against him which remains unpaid, the Department may:

36-5      (a) Not later than 3 years after the payment became delinquent

36-6  or the determination became final; or

36-7      (b) Not later than 6 years after the last recording of an abstract

36-8  of judgment or of a certificate constituting a lien for tax

36-9  owed,

36-10  give a notice of the delinquency and a demand to transmit

36-11  personally or by registered or certified mail to any person,

36-12  including, without limitation, any officer or department of this state

36-13  or any political subdivision or agency of this state, who has in his

36-14  possession or under his control any credits or other personal

36-15  property belonging to the delinquent, or owing any debts to the

36-16  delinquent or person against whom a determination has been made

36-17  which remains unpaid, or owing any debts to the delinquent or that

36-18  person. In the case of any state officer, department or agency, the

36-19  notice must be given to the officer, department or agency before

36-20  the Department presents the claim of the delinquent taxpayer to the

36-21  State Controller.

36-22     2.  A state officer, department or agency which receives such a

36-23  notice may satisfy any debt owed to it by that person before it

36-24  honors the notice of the Department.

36-25     3.  After receiving the demand to transmit, the person notified

36-26  by the demand may not transfer or otherwise dispose of the credits,

36-27  other personal property, or debts in his possession or under his

36-28  control at the time he received the notice until the Department

36-29  consents to a transfer or other disposition.

36-30     4.  Every person notified by a demand to transmit shall, within

36-31  10 days after receipt of the demand to transmit, inform the

36-32  Department of and transmit to the Department all such credits, other

36-33  personal property or debts in his possession, under his control or

36-34  owing by him within the time and in the manner requested by the

36-35  Department. Except as otherwise provided in subsection 5, no

36-36  further notice is required to be served to that person.

36-37     5.  If the property of the delinquent taxpayer consists of a series

36-38  of payments owed to him, the person who owes or controls the

36-39  payments shall transmit the payments to the Department until

36-40  otherwise notified by the Department. If the debt of the delinquent

36-41  taxpayer is not paid within 1 year after the Department issued the

36-42  original demand to transmit, the Department shall issue another

36-43  demand to transmit to the person responsible for making the

36-44  payments informing him to continue to transmit payments to

 

37-1  the Department or that his duty to transmit the payments to the

37-2  Department has ceased.

37-3      6.  If the notice of the delinquency seeks to prevent the transfer

37-4  or other disposition of a deposit in a bank or credit union or other

37-5  credits or personal property in the possession or under the control of

37-6  a bank, credit union or other depository institution, the notice must

37-7  be delivered or mailed to any branch or office of the bank, credit

37-8  union or other depository institution at which the deposit is carried

37-9  or at which the credits or personal property is held.

37-10     7.  If any person notified by the notice of the delinquency

37-11  makes any transfer or other disposition of the property or debts

37-12  required to be withheld or transmitted, to the extent of the value of

37-13  the property or the amount of the debts thus transferred or paid, he is

37-14  liable to the State for any indebtedness due pursuant to this chapter,

37-15  or chapter 362, 364A, 369, 370, 372, 372A, 374, 377, 377A or 444A

37-16  of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or sections

37-17  2 to 36, inclusive, or 37 to 62, inclusive, of this act from the person

37-18  with respect to whose obligation the notice was given if solely by

37-19  reason of the transfer or other disposition the State is unable to

37-20  recover the indebtedness of the person with respect to whose

37-21  obligation the notice was given.

37-22     Sec. 108.  NRS 360A.020 is hereby amended to read as

37-23  follows:

37-24      360A.020  The Department shall adopt [such] :

37-25     1.  Such regulations as are necessary to carry out the provisions

37-26  of this chapter.

37-27     2.  Regulations providing for:

37-28     (a) The electronic submission of returns to the Department;

37-29  and

37-30     (b) The payment to the Department of any amount required to

37-31  be paid pursuant to this chapter or chapter 365, 366 or 373 of

37-32  NRS, or NRS 590.120 or 590.840 through the use of credit cards,

37-33  debit cards and electronic transfers of money.

37-34     Sec. 109.  Chapter 364A of NRS is hereby amended by adding

37-35  thereto a section to read as follows:

37-36     A person described in NRS 612.144 is exempt from the

37-37  provisions of this chapter.

37-38     Sec. 110. NRS 364A.130 is hereby amended to read as

37-39  follows:

37-40      364A.130  1.  Except as otherwise provided in subsection [6,]

37-41  8, a person shall not conduct a business in this state unless he has a

37-42  business license issued by the Department.

37-43     2.  The application for a business license must:

37-44     (a) Be made upon a form prescribed by the Department;

38-1      (b) Set forth the name under which the applicant transacts or

38-2  intends to transact business and the location of his place or places of

38-3  business;

38-4      (c) Declare the estimated number of employees for the previous

38-5  calendar quarter;

38-6      (d) Be accompanied by a fee of [$25;] $100; and

38-7      (e) Include any other information that the Department deems

38-8  necessary.

38-9      3.  The application must be signed by:

38-10     (a) The owner, if the business is owned by a natural person;

38-11     (b) A member or partner, if the business is owned by an

38-12  association or partnership; or

38-13     (c) An officer or some other person specifically authorized to

38-14  sign the application, if the business is owned by a corporation.

38-15     4.  If the application is signed pursuant to paragraph (c) of

38-16  subsection 3, written evidence of the signer’s authority must be

38-17  attached to the application.

38-18     5.  A person who has been issued a business license by the

38-19  Department shall submit a fee of $100 to the Department on or

38-20  before the last day of the month in which the anniversary date of

38-21  issuance of the business license occurs in each year, unless the

38-22  person submits a written statement to the Department, at least 10

38-23  days before the anniversary date, indicating that the person will

38-24  not be conducting business in this state after the anniversary date.

38-25     6.  The business license required to be obtained pursuant to

38-26  this section is in addition to any license to conduct business that

38-27  must be obtained from the local jurisdiction in which the business

38-28  is being conducted.

38-29     7.  For the purposes of this chapter, a person shall be deemed to

38-30  conduct a business in this state if a business for which the person is

38-31  responsible:

38-32     (a) Is incorporated pursuant to chapter 78 or 78A of NRS;

38-33     (b) Has an office or other base of operations in this state; or

38-34     (c) Pays wages or other remuneration to a natural person who

38-35  performs in this state any of the duties for which he is paid.

38-36     [6.] 8.  A person who takes part in a trade show or convention

38-37  held in this state for a purpose related to the conduct of a business is

38-38  not required to obtain a business license specifically for that event.

38-39     Sec. 111. NRS 364A.130 is hereby amended to read as

38-40  follows:

38-41      364A.130  1.  Except as otherwise provided in subsection 8, a

38-42  person shall not conduct a business in this state unless he has a

38-43  business license issued by the Department.

38-44     2.  The application for a business license must:

38-45     (a) Be made upon a form prescribed by the Department;

39-1      (b) Set forth the name under which the applicant transacts or

39-2  intends to transact business and the location of his place or places of

39-3  business;

39-4      (c) Declare the estimated number of employees for the previous

39-5  calendar quarter;

39-6      (d) Be accompanied by a fee of $100; and

39-7      (e) Include any other information that the Department deems

39-8  necessary.

39-9      3.  The application must be signed by:

39-10     (a) The owner, if the business is owned by a natural person;

39-11     (b) A member or partner, if the business is owned by an

39-12  association or partnership; or

39-13     (c) An officer or some other person specifically authorized to

39-14  sign the application, if the business is owned by a corporation.

39-15     4.  If the application is signed pursuant to paragraph (c) of

39-16  subsection 3, written evidence of the signer’s authority must be

39-17  attached to the application.

39-18     5.  A person who has been issued a business license by the

39-19  Department shall submit a fee of $100 to the Department on or

39-20  before the last day of the month in which the anniversary date of

39-21  issuance of the business license occurs in each year, unless the

39-22  person submits a written statement to the Department, at least 10

39-23  days before the anniversary date, indicating that the person will not

39-24  be conducting business in this state after the anniversary date. A

39-25  person who fails to submit the annual fee required pursuant to

39-26  this subsection in a timely manner shall pay a penalty in the

39-27  amount of $75 in addition to the annual fee.

39-28     6.  The business license required to be obtained pursuant to this

39-29  section is in addition to any license to conduct business that must be

39-30  obtained from the local jurisdiction in which the business is being

39-31  conducted.

39-32     7.  For the purposes of this chapter, a person shall be deemed to

39-33  conduct a business in this state if a business for which the person is

39-34  responsible:

39-35     (a) Is incorporated pursuant to chapter 78 or 78A of NRS;

39-36     (b) Has an office or other base of operations in this state; or

39-37     (c) Pays wages or other remuneration to a natural person who

39-38  performs in this state any of the duties for which he is paid.

39-39     8.  A person who takes part in a trade show or convention held

39-40  in this state for a purpose related to the conduct of a business is not

39-41  required to obtain a business license specifically for that event.

39-42     Sec. 112. NRS 364A.140 is hereby amended to read as

39-43  follows:

39-44      364A.140  1.  A tax is hereby imposed upon the privilege of

39-45  conducting business in this state. Except as otherwise provided in

40-1  this section, the tax for each calendar quarter is due on the last day

40-2  of the quarter and must be paid on or before the last day of the

40-3  month immediately following the quarter on the basis of the total

40-4  number of equivalent full-time employees employed by the business

40-5  in the quarter.

40-6      2.  If the tax required to be paid by a business for a calendar

40-7  quarter pursuant to subsection 1 is less than $25, the business may

40-8  submit a written request to the Department to pay the tax annually

40-9  for each calendar quarter of a fiscal year ending June 30. Upon

40-10  approval of the request, the tax becomes due on the last day of the

40-11  fiscal year and must be paid on or before the last day of July

40-12  immediately following the fiscal year. If a business ceases operation

40-13  before the end of the fiscal year, the tax becomes due on the date on

40-14  which the business ceases its operation and must be paid on or

40-15  before the last day of the month immediately following the calendar

40-16  quarter in which the business ceases its operation. A business may

40-17  continue to pay the tax annually until the Department withdraws its

40-18  approval for the annual payment. The Department may withdraw its

40-19  approval at any time if it determines that the tax due for any

40-20  calendar quarter is at least $25.

40-21     3.  The total number of equivalent full-time employees

40-22  employed by a business in a quarter must be calculated pursuant to

40-23  NRS 364A.150.

40-24     4.  Except as otherwise provided in NRS 364A.152 and

40-25  364A.170, the amount of tax due for a business for each calendar

40-26  quarter is [$25] $47.50 for each equivalent full-time employee

40-27  employed by the business in the quarter.

40-28     5.  Each business shall file a return on a form prescribed by the

40-29  Department with each remittance of the tax. If the payment due is

40-30  greater than $1,000, the payment must be made by direct deposit at

40-31  a bank or credit union in which the State has an account, unless the

40-32  Department waives this requirement pursuant to regulations adopted

40-33  by the Commission. The return must include:

40-34     (a) If the tax is paid quarterly, a statement of the number of

40-35  equivalent full-time employees employed by the business in the

40-36  preceding quarter and any other information the Department

40-37  determines is necessary.

40-38     (b) If the tax is paid annually, a statement of the number of

40-39  equivalent full-time employees employed by the business for each

40-40  calendar quarter of the preceding fiscal year and any other

40-41  information the Department determines is necessary.

40-42     6.  The Commission shall adopt regulations concerning the

40-43  payment of the tax imposed pursuant to this section by direct

40-44  deposit.

 

41-1      Sec. 113.  NRS 369.174 is hereby amended to read as follows:

41-2      369.174  Each month, the State Controller shall transfer to the

41-3  Tax on Liquor Program Account in the State General Fund, from the

41-4  tax on liquor containing more than 22 percent of alcohol by volume,

41-5  the portion of the tax which exceeds [$1.90] $2.93 per wine gallon.

41-6      Sec. 114.  NRS 369.330 is hereby amended to read as follows:

41-7      369.330  Except as otherwise provided in this chapter, an excise

41-8  tax is hereby levied and must be collected respecting all liquor and

41-9  upon the privilege of importing, possessing, storing or selling liquor,

41-10  according to the following rates and classifications:

41-11     1.  On liquor containing more than 22 percent of alcohol by

41-12  volume, [$2.05] $3.08 per wine gallon or proportionate part thereof.

41-13     2.  On liquor containing more than 14 percent up to and

41-14  including 22 percent of alcohol by volume, [75 cents] $1.12 per

41-15  wine gallon or proportionate part thereof.

41-16     3.  On liquor containing from one-half of 1 percent up to and

41-17  including 14 percent of alcohol by volume, [40] 60 cents per wine

41-18  gallon or proportionate part thereof.

41-19     4.  On all malt beverage liquor brewed or fermented and bottled

41-20  in or outside this state, [9] 14 cents per gallon.

41-21     Sec. 115. NRS 369.370 is hereby amended to read as follows:

41-22      369.370  1.  For the privilege of importing, possessing, storing

41-23  or selling liquors, all licensed importers and manufacturers of liquor

41-24  in this state shall pay the excise tax imposed and established by this

41-25  chapter.

41-26     2.  If, after the tax is paid on any such liquor, satisfactory

41-27  evidence is presented to the Department that the imports have been

41-28  actually exported and sold outside this state in a manner not in

41-29  conflict with the law of the place of sale, the Department shall direct

41-30  that a refund or credit of the tax so paid be made to the taxpayer.

41-31  The taxpayer shall report all such exports and imports, and pay the

41-32  tax on the imports monthly, on forms and subject to regulations

41-33  prescribed by the Department.

41-34     3.  The excise tax imposed by this chapter is due on or before

41-35  the 20th day of the following month. [If all such taxes are paid on or

41-36  before the 15th day of the following month, a discount in the

41-37  amount of 3 percent of the tax must be allowed to the taxpayer.] The

41-38  Department may, for good cause, extend for not more than 15 days

41-39  after the date the tax is due the time for paying the tax if a request

41-40  for such an extension of time is received by the Department on or

41-41  before the date the tax was due. If such an extension is granted,

41-42  interest accrues from the original date the tax was due.

41-43     4.  The Department shall allow refunds or credits on any

41-44  shipments lost, stolen or damaged in transit, or damaged or spoiled

41-45  on the premises, may require all claims in connection therewith to

42-1  be sworn to and may make ratable tax adjustments, credits or

42-2  refunds to effectuate the purposes of this chapter.

42-3      Sec. 116. NRS 369.415 is hereby amended to read as follows:

42-4      369.415  1.  Any person who imports liquor into the State for

42-5  the purpose of rectification is an importer and [shall] must be

42-6  licensed pursuant to NRS 369.180.

42-7      2.  A licensed importer of liquor shall import neutral or distilled

42-8  spirits in bulk only for the express purpose of rectification. Rectified

42-9  alcoholic beverages [shall] must be sold in this state only after

42-10  bottling in original packages.

42-11     3.  Bulk imports of neutral or distilled spirits [shall be] are

42-12  taxable only when rectified and bottled in original packages for sale

42-13  within the State.

42-14     4.  Refunds [, credits and discounts shall] and credits must be

42-15  allowed pursuant to NRS 369.370.

42-16     Sec. 117.  NRS 370.165 is hereby amended to read as follows:

42-17      370.165  There is hereby levied a tax upon the purchase or

42-18  possession of cigarettes by a consumer in the State of Nevada at the

42-19  rate of [17.5] 50 mills per cigarette. The tax may be represented and

42-20  precollected by the affixing of a revenue stamp or other approved

42-21  evidence of payment to each package, packet or container in which

42-22  cigarettes are sold. The tax must be precollected by the wholesale or

42-23  retail dealer, and must be recovered from the consumer by adding

42-24  the amount of the tax to the selling price. Each person who sells

42-25  cigarettes at retail shall prominently display on his premises a notice

42-26  that the tax is included in the selling price and is payable under the

42-27  provisions of this chapter.

42-28     Sec. 118. NRS 370.220 is hereby amended to read as follows:

42-29      370.220  In the sale of any cigarette revenue stamps or any

42-30  metered machine settings to a licensed cigarette dealer, the

42-31  Department and its agents shall allow the purchaser a discount of [3]

42-32  0.5 percent against the amount of excise tax otherwise due for the

42-33  services rendered in affixing cigarette revenue stamps or metered

42-34  machine impressions to the cigarette packages.

42-35     Sec. 119.  NRS 370.260 is hereby amended to read as follows:

42-36      370.260  1.  All taxes and license fees imposed by the

42-37  provisions of NRS 370.001 to 370.430, inclusive, less any refunds

42-38  granted as provided by law, must be paid to the Department in the

42-39  form of remittances payable to the Department.

42-40     2.  The Department shall:

42-41     (a) As compensation to the State for the costs of collecting the

42-42  taxes and license fees, transmit each month the sum the Legislature

42-43  specifies from the remittances made to it pursuant to subsection 1

42-44  during the preceding month to the State Treasurer for deposit to the

43-1  credit of the Department. The deposited money must be expended

43-2  by the Department in accordance with its work program.

43-3      (b) From the remittances made to it pursuant to subsection 1

43-4  during the preceding month, less the amount transmitted pursuant to

43-5  paragraph (a), transmit each month the portion of the tax which is

43-6  equivalent to [12.5] 45 mills per cigarette to the State Treasurer for

43-7  deposit to the credit of the Account for the Tax on Cigarettes in the

43-8  State General Fund.

43-9      (c) Transmit the balance of the payments each month to the

43-10  State Treasurer for deposit in the Local Government Tax

43-11  Distribution Account created by NRS 360.660.

43-12     (d) Report to the State Controller monthly the amount of

43-13  collections.

43-14     3.  The money deposited pursuant to paragraph (c) of

43-15  subsection 2 in the Local Government Tax Distribution Account is

43-16  hereby appropriated to Carson City andto each of the counties in

43-17  proportion to their respective populations and must be credited to

43-18  the respective accounts of Carson City and each county.

43-19     Sec. 120.  NRS 370.350 is hereby amended to read as follows:

43-20      370.350  1.  Except as otherwise provided in subsection 3, a

43-21  tax is hereby levied and imposed upon the use of cigarettes in this

43-22  state.

43-23     2.  The amount of the use tax is [17.5] 50 mills per cigarette.

43-24     3.  The use tax does not apply where:

43-25     (a) Nevada cigarette revenue stamps have been affixed to

43-26  cigarette packages as required by law.

43-27     (b) Tax exemption is provided for in this chapter.

43-28     Sec. 121. NRS 370.450 is hereby amended to read as follows:

43-29      370.450  1.  Except as otherwise provided in subsection 2,

43-30  there is hereby imposed upon the purchase or possession of products

43-31  made from tobacco, other than cigarettes, by a customer in this state

43-32  a tax of 30 percent of the wholesale price of those products.

43-33     2.  The provisions of subsection 1 do not apply to those

43-34  products which are:

43-35     (a) Shipped out of the State for sale and use outside the State; or

43-36     (b) Displayed or exhibited at a trade show, convention or other

43-37  exhibition in this state by a manufacturer or wholesale dealer who is

43-38  not licensed in this state.

43-39     3.  This tax must be collected and paid by the wholesale dealer

43-40  to the Department, in accordance with the provisions of NRS

43-41  370.465, after the sale or distribution of those products by the

43-42  wholesale dealer. [The wholesale dealer is entitled to retain 2

43-43  percent of the taxes collected to cover the costs of collecting and

43-44  administering the taxes.]

44-1      4.  Any wholesale dealer who sells or distributes any of those

44-2  products without paying the tax provided for by this section is guilty

44-3  of a misdemeanor.

44-4      Sec. 122. NRS 370.490 is hereby amended to read as follows:

44-5      370.490  1.  The Department shall allow a credit of 30 percent

44-6  of the wholesale price[, less a discount of 2 percent for the services

44-7  rendered in collecting the tax,] for products made from tobacco,

44-8  other than cigarettes, upon which the tax has been paid pursuant to

44-9  NRS 370.450 and that may no longer be sold. If the products have

44-10  been purchased and delivered, a credit memo of the manufacturer is

44-11  required for proof of returned merchandise.

44-12     2.  A credit must also be granted for any products made from

44-13  tobacco, other than cigarettes, shipped from this state and destined

44-14  for retail sale and consumption outside the State on which the tax

44-15  has previously been paid. A duplicate or copy of the invoice is

44-16  required for proof of the sale outside the State.

44-17     3.  A wholesale dealer may claim a credit by filing with the

44-18  Department the proof required by this section. The claim must be

44-19  made on a form prescribed by the Department.

44-20     Sec. 123.   Chapter 375 of NRS is hereby amended by adding

44-21  thereto the provisions set forth as sections 124 and 125 of this act.

44-22     Sec. 124. 1.  In addition to all other taxes imposed on

44-23  transfers of real property, a tax, at the rate of $1.10 for each $500

44-24  of value or fraction thereof, is hereby imposed on each deed by

44-25  which any lands, tenements or other realty is granted, assigned,

44-26  transferred or otherwise conveyed to, or vested in, another person,

44-27  if the consideration or value of the interest or property conveyed

44-28  exceeds $100.

44-29     2.  The amount of the tax must be computed on the basis of

44-30  the value of the transferred property as declared pursuant to

44-31  NRS 375.060.

44-32     3.  The county recorder of each county shall collect the tax in

44-33  the manner provided in NRS 375.030, except that the amount

44-34  collected must be transmitted to the State Controller for deposit in

44-35  the State General Fund.

44-36     4.  The county recorder of a county:

44-37     (a) Whose population is 100,000 or more may deduct and

44-38  withhold from the taxes collected 0.2 percent of those taxes to

44-39  reimburse the county for the cost of collecting the tax.

44-40     (b) Whose population is less than 100,000 may deduct and

44-41  withhold from the taxes collected 1 percent of those taxes to

44-42  reimburse the county for the cost of collecting the tax.

44-43     Sec. 125.  1.  When requested, the Department shall render

44-44  assistance to the county recorder of a county whose population is

45-1  less than 30,000 relating to the imposition and collection of the tax

45-2  imposed by section 124 of this act.

45-3      2.  The Department is not entitled to receive any fee for

45-4  rendering any assistance pursuant to subsection 1.

45-5      Sec. 126. NRS 375.018 is hereby amended to read as follows:

45-6      375.018  With regard to the administration of [the real property

45-7  transfer tax,] any tax imposed by this chapter, the county recorder

45-8  shall apply the following principles:

45-9      1.  Forms, instructions and regulations governing the

45-10  computation of the amount of tax due must be brief and easily

45-11  understood.

45-12     2.  In cases where another authority, such as the United States

45-13  or this state, also imposes a tax upon the same property or revenue,

45-14  the mechanism for collecting the tax imposed by the county must be

45-15  as nearly compatible with the collection of the other taxes as is

45-16  feasible.

45-17     3.  Unless a change is made necessary by statute or to preserve

45-18  compatibility with a tax imposed by another authority, the forms,

45-19  instructions and regulations must remain the same from year to year,

45-20  to make the taxpayer’s liability as predictable as is feasible.

45-21     4.  Exemptions or waivers, where permitted by statute, must be

45-22  granted:

45-23     (a) Equitably among eligible taxpayers; and

45-24     (b) As sparingly as is consistent with the legislative intent, to

45-25  retain the broadest feasible base for the tax.

45-26     Sec. 127.  NRS 375.030 is hereby amended to read as follows:

45-27      375.030  1.  If any deed evidencing a transfer of title subject to

45-28  the tax imposed by NRS 375.020 [and, if applicable, NRS 375.025,]

45-29  is offered for recordation, the county recorder shall compute the

45-30  amount of the tax due and shall collect that amount before

45-31  acceptance of the deed for recordation.

45-32     2.  The buyer and seller are jointly and severally liable for the

45-33  payment of the taxes imposed by NRS 375.020 [and 375.025] and

45-34  any penalties and interest imposed pursuant to subsection 3. The

45-35  escrow holder is not liable for the payment of the taxes imposed by

45-36  NRS 375.020 [and 375.025] or any penalties or interest imposed

45-37  pursuant to subsection 3.

45-38     3.  If after recordation of the deed, the county recorder

45-39  disallows an exemption that was claimed at the time the deed was

45-40  recorded or through audit or otherwise determines that an additional

45-41  amount of tax is due, the county recorder shall promptly notify the

45-42  person who requested the recording of the deed and the buyer and

45-43  seller of the additional amount of tax due. If the additional amount

45-44  of tax is not paid within 30 days after the date the buyer and seller

45-45  are notified, the county recorder shall impose a penalty of 10

46-1  percent of the additional amount due in addition to interest at the

46-2  rate of 1 percent per month, or portion thereof, of the additional

46-3  amount due calculated from the date of the original recordation of

46-4  the deed on which the additional amount is due through the date on

46-5  which the additional amount due, penalty and interest are paid to the

46-6  county recorder.

46-7      4.  This section does not prohibit a buyer and seller from

46-8  agreeing by contract or otherwise that one party or the other will be

46-9  responsible for the payment of the tax due pursuant to this chapter,

46-10  but such an agreement does not affect the ability of the county

46-11  recorder to collect the tax and any penalties and interest from either

46-12  the buyer or the seller.

46-13     Sec. 128. NRS 375.030 is hereby amended to read as follows:

46-14      375.030  1.  If any deed evidencing a transfer of title subject to

46-15  the tax imposed by NRS 375.020 and section 124 of this act is

46-16  offered for recordation, the county recorder shall compute the

46-17  amount of the tax due and shall collect that amount before

46-18  acceptance of the deed for recordation.

46-19     2.  The buyer and seller are jointly and severally liable for the

46-20  payment of the taxes imposed by NRS 375.020 and section 124 of

46-21  this act and any penalties and interest imposed pursuant to

46-22  subsection 3. The escrow holder is not liable for the payment of the

46-23  taxes imposed by NRS 375.020 and section 124 of this act or any

46-24  penalties or interest imposed pursuant to subsection 3.

46-25     3.  If after recordation of the deed, the county recorder

46-26  disallows an exemption that was claimed at the time the deed was

46-27  recorded or through audit or otherwise determines that an additional

46-28  amount of tax is due, the county recorder shall promptly notify the

46-29  person who requested the recording of the deed and the buyer and

46-30  seller of the additional amount of tax due. If the additional amount

46-31  of tax is not paid within 30 days after the date the buyer and seller

46-32  are notified, the county recorder shall impose a penalty of 10

46-33  percent of the additional amount due in addition to interest at the

46-34  rate of 1 percent per month, or portion thereof, of the additional

46-35  amount due calculated from the date of the original recordation of

46-36  the deed on which the additional amount is due through the date on

46-37  which the additional amount due, penalty and interest are paid to the

46-38  county recorder.

46-39     4.  This section does not prohibit a buyer and seller from

46-40  agreeing by contract or otherwise that one party or the other will be

46-41  responsible for the payment of the tax due pursuant to this chapter,

46-42  but such an agreement does not affect the ability of the county

46-43  recorder to collect the tax and any penalties and interest from either

46-44  the buyer or the seller.

 

47-1      Sec. 129. NRS 375.070 is hereby amended to read as follows:

47-2      375.070  1.  The county recorder shall transmit the proceeds of

47-3  the [real property transfer] tax imposed by NRS 375.020 at the end

47-4  of each quarter in the following manner:

47-5      (a) An amount equal to that portion of the proceeds which is

47-6  equivalent to 10 cents for each $500 of value or fraction thereof

47-7  must be transmitted to the State Controller who shall deposit that

47-8  amount in the Account for Low-Income Housing created pursuant to

47-9  NRS 319.500.

47-10     (b) In a county whose population is more than 400,000, an

47-11  amount equal to that portion of the proceeds which is equivalent to

47-12  60 cents for each $500 of value or fraction thereof must be

47-13  transmitted to the county treasurer for deposit in the county school

47-14  district’s fund for capital projects established pursuant to NRS

47-15  387.328, to be held and expended in the same manner as other

47-16  money deposited in that fund.

47-17     (c) The remaining proceeds must be transmitted to the State

47-18  Controller for deposit in the Local Government Tax Distribution

47-19  Account created by NRS 360.660 for credit to the respective

47-20  accounts of Carson City and each county.

47-21     2.  In addition to any other authorized use of the proceeds it

47-22  receives pursuant to subsection 1, a county or city may use the

47-23  proceeds to pay expenses related to or incurred for the development

47-24  of affordable housing for families whose income does not exceed 80

47-25  percent of the median income for families residing in the same

47-26  county, as that percentage is defined by the United States

47-27  Department of Housing and Urban Development. A county or city

47-28  that uses the proceeds in that manner must give priority to the

47-29  development of affordable housing for persons who are disabled or

47-30  elderly.

47-31     3.  The expenses authorized by subsection 2 include, but are not

47-32  limited to:

47-33     (a) The costs to acquire land and developmental rights;

47-34     (b) Related predevelopment expenses;

47-35     (c) The costs to develop the land, including the payment of

47-36  related rebates;

47-37     (d) Contributions toward down payments made for the purchase

47-38  of affordable housing; and

47-39     (e) The creation of related trust funds.

47-40     Sec. 130.  NRS 375.090 is hereby amended to read as follows:

47-41      375.090  The tax imposed by NRS 375.020 [and 375.025] does

47-42  not apply to:

47-43     1.  A mere change in identity, form or place of organization,

47-44  such as a transfer between a corporation and its parent corporation, a

48-1  subsidiary or an affiliated corporation if the affiliated corporation

48-2  has identical common ownership.

48-3      2.  A transfer of title to the United States, any territory or state

48-4  or any agency, department, instrumentality or political subdivision

48-5  thereof.

48-6      3.  A transfer of title recognizing the true status of ownership of

48-7  the real property.

48-8      4.  A transfer of title without consideration from one joint

48-9  tenant or tenant in common to one or more remaining joint tenants

48-10  or tenants in common.

48-11     5.  A transfer of title to community property without

48-12  consideration when held in the name of one spouse to both spouses

48-13  as joint tenants or tenants in common, or as community property.

48-14     6.  A transfer of title between spouses, including gifts.

48-15     7.  A transfer of title between spouses to effect a property

48-16  settlement agreement or between former spouses in compliance with

48-17  a decree of divorce.

48-18     8.  A transfer of title to or from a trust, if the transfer is made

48-19  without consideration, and is made to or from:

48-20     (a) The trustor of the trust;

48-21     (b) The trustor’s legal representative; or

48-22     (c) A person related to the trustor in the first degree of

48-23  consanguinity.

48-24  As used in this subsection, “legal representative” has the meaning

48-25  ascribed to it in NRS 167.020.

48-26     9.  Transfers, assignments or conveyances of unpatented mines

48-27  or mining claims.

48-28     10.  A transfer, assignment or other conveyance of real property

48-29  to a corporation or other business organization if the person

48-30  conveying the property owns 100 percent of the corporation or

48-31  organization to which the conveyance is made.

48-32     11.  A transfer, assignment or other conveyance of real property

48-33  if the owner of the property is related to the person to whom it is

48-34  conveyed within the first degree of consanguinity.

48-35     12.  The making, delivery or filing of conveyances of real

48-36  property to make effective any plan of reorganization or adjustment:

48-37     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

48-38  §§ 101 et seq.;

48-39     (b) Approved in an equity receivership proceeding involving a

48-40  railroad, as defined in the Bankruptcy Act; or

48-41     (c) Approved in an equity receivership proceeding involving a

48-42  corporation, as defined in the Bankruptcy Act,

48-43  if the making, delivery or filing of instruments of transfer or

48-44  conveyance occurs within 5 years after the date of the confirmation,

48-45  approval or change.

49-1      13.  The making or delivery of conveyances of real property to

49-2  make effective any order of the Securities and Exchange

49-3  Commission if:

49-4      (a) The order of the Securities and Exchange Commission in

49-5  obedience to which the transfer or conveyance is made recites that

49-6  the transfer or conveyance is necessary or appropriate to effectuate

49-7  the provisions of section 11 of the Public Utility Holding Company

49-8  Act of 1935, 15 U.S.C. § 79k;

49-9      (b) The order specifies and itemizes the property which is

49-10  ordered to be transferred or conveyed; and

49-11     (c) The transfer or conveyance is made in obedience to the

49-12  order.

49-13     14.  A transfer to an educational foundation. As used in this

49-14  subsection, “educational foundation” has the meaning ascribed to it

49-15  in subsection 3 of NRS 388.750.

49-16     15.  A transfer to a university foundation. As used in this

49-17  subsection, “university foundation” has the meaning ascribed to it in

49-18  subsection 3 of NRS 396.405.

49-19     16.  A transfer, assignment or other conveyance of real property

49-20  to a corporation sole from another corporation sole. As used in this

49-21  subsection, “corporation sole” means a corporation which is

49-22  organized pursuant to the provisions of chapter 84 of NRS.

49-23     Sec. 131. NRS 375.090 is hereby amended to read as follows:

49-24      375.090  The [tax] taxes imposed by NRS 375.020 [does] and

49-25  section 124 of this act do not apply to:

49-26     1.  A mere change in [identity, form or place of organization,

49-27  such as a transfer between a corporation and its parent corporation, a

49-28  subsidiary or an affiliated corporation if the affiliated corporation

49-29  has identical common ownership.] the name of the owner of the

49-30  property without a change in the ownership interest of the

49-31  property.

49-32     2.  A transfer of title to the United States, any territory or state

49-33  or any agency, department, instrumentality or political subdivision

49-34  thereof.

49-35     3.  A transfer of title recognizing the true status of ownership of

49-36  the real property.

49-37     4.  A transfer of title without consideration from one joint

49-38  tenant or tenant in common to one or more remaining joint tenants

49-39  or tenants in common.

49-40     5.  [A transfer of title to community property without

49-41  consideration when held in the name of one spouse to both spouses

49-42  as joint tenants or tenants in common, or as community property.

49-43     6.] A transfer of title between spouses, including gifts [.

50-1      7.  A transfer of title between spouses] , or to effect a property

50-2  settlement agreement or between former spouses in compliance with

50-3  a decree of divorce.

50-4      [8.] 6.  A transfer of title to or from a trust [, if the transfer is

50-5  made] without consideration [, and is made to or from:

50-6      (a) The trustor of the trust;

50-7      (b) The trustor’s legal representative; or

50-8      (c) A person related to the trustor in the first degree of

50-9  consanguinity.

50-10  As used in this subsection, “legal representative” has the meaning

50-11  ascribed to it in NRS 167.020.

50-12     9.] if a certificate of trust is presented at the time of transfer.

50-13     7.  Transfers, assignments or conveyances of unpatented mines

50-14  or mining claims.

50-15     [10.  A transfer, assignment or other conveyance of real

50-16  property to a corporation or other business organization if the person

50-17  conveying the property owns 100 percent of the corporation or

50-18  organization to which the conveyance is made.

50-19     11.] 8.  A transfer, assignment or other conveyance of real

50-20  property if the owner of the property is related to the person to

50-21  whom it is conveyed within the first degree of consanguinity.

50-22     [12.] 9.  The making, delivery or filing of conveyances of real

50-23  property to make effective any plan of reorganization or adjustment:

50-24     (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

50-25  §§ 101 et seq.;

50-26     (b) Approved in an equity receivership proceeding involving a

50-27  railroad, as defined in the Bankruptcy Act; or

50-28     (c) Approved in an equity receivership proceeding involving a

50-29  corporation, as defined in the Bankruptcy Act,

50-30  if the making, delivery or filing of instruments of transfer or

50-31  conveyance occurs within 5 years after the date of the confirmation,

50-32  approval or change.

50-33     [13.] 10.  The making or delivery of conveyances of real

50-34  property to make effective any order of the Securities and Exchange

50-35  Commission if:

50-36     (a) The order of the Securities and Exchange Commission in

50-37  obedience to which the transfer or conveyance is made recites that

50-38  the transfer or conveyance is necessary or appropriate to effectuate

50-39  the provisions of section 11 of the Public Utility Holding Company

50-40  Act of 1935, 15 U.S.C. § 79k;

50-41     (b) The order specifies and itemizes the property which is

50-42  ordered to be transferred or conveyed; and

50-43     (c) The transfer or conveyance is made in obedience to the

50-44  order.

51-1      [14.  A transfer to an educational foundation. As used in this

51-2  subsection, “educational foundation” has the meaning ascribed to it

51-3  in subsection 3 of NRS 388.750.

51-4      15.  A transfer to a university foundation. As used in this

51-5  subsection, “university foundation” has the meaning ascribed to it in

51-6  subsection 3 of NRS 396.405.

51-7      16.  A transfer, assignment or other conveyance of real property

51-8  to a corporation sole from another corporation sole. As used in this

51-9  subsection, “corporation sole” means a corporation which is

51-10  organized pursuant to the provisions of chapter 84 of NRS.]

51-11     Sec. 132. NRS 375.120 is hereby amended to read as follows:

51-12      375.120  The county recorder shall:

51-13     1.  Conduct and apply audits and other procedures for

51-14  enforcement as uniformly as is feasible.

51-15     2.  Collect [real property transfer] any tax that is due pursuant

51-16  to the provisions of this chapter in an equitable manner, so that

51-17  every taxpayer pays the full amount imposed by law.

51-18     Sec. 133. NRS 375.130 is hereby amended to read as follows:

51-19      375.130  1.  The county recorder may audit all records relating

51-20  to the collection and calculation of [the real property transfer tax.]

51-21  any tax imposed by this chapter. If the county recorder deems it

51-22  necessary to conduct an audit, the audit must be completed within 3

51-23  years after the date of the original recording of the document that

51-24  evidences the transfer of property for which the tax was imposed.

51-25     2.  The county recorder may issue subpoenas to require the

51-26  production of documents necessary for him to determine the amount

51-27  of [real property transfer] the tax due pursuant to this chapter or to

51-28  determine whether a person qualifies for an exemption from taxes

51-29  pursuant to this chapter. The county recorder may have the

51-30  subpoenas served, and upon application of the district attorney, to

51-31  any court of competent jurisdiction, enforced in the manner

51-32  provided by law for the service and enforcement of subpoenas in a

51-33  civil action.

51-34     Sec. 134. NRS 375.160 is hereby amended to read as follows:

51-35      375.160  1.  If any [real property transfer] tax imposed

51-36  pursuant to this chapter is not paid when due, the county may,

51-37  within 3 years after the date that the tax was due, record a certificate

51-38  in the office of the county recorder which states:

51-39     (a) The amount of the [real property transfer] tax and any

51-40  interest or penalties due;

51-41     (b) The name and address of the person who is liable for the

51-42  amount due as they appear on the records of the county; and

51-43     (c) That the county recorder has complied with all procedures

51-44  required by law for determining the amount due.

52-1      2.  From the time of the recording of the certificate, the amount

52-2  due, including interest and penalties, constitutes:

52-3      (a) A lien upon the real property for which the tax was due if the

52-4  person who owes the tax still owns the property; or

52-5      (b) A demand for payment if the property has been sold or

52-6  otherwise transferred to another person.

52-7      3.  The lien has the effect and priority of a judgment lien and

52-8  continues for 5 years after the time of the recording of the certificate

52-9  unless sooner released or otherwise discharged.

52-10     4.  Within 5 years after the date of recording the certificate or

52-11  within 5 years after the date of the last extension of the lien pursuant

52-12  to this subsection, the lien may be extended by recording a new

52-13  certificate in the office of the county recorder. From the time of

52-14  recording the new certificate, the lien is extended for 5 years, unless

52-15  sooner released or otherwise discharged.

52-16     Sec. 135. NRS 375.170 is hereby amended to read as follows:

52-17      375.170  1.  If a person is delinquent in the payment of [the

52-18  real property transfer] any tax imposed by this chapter or has not

52-19  paid the amount of a deficiency determination, the county may bring

52-20  an action in a court of this state, a court of any other state or a court

52-21  of the United States that has competent jurisdiction to collect the

52-22  delinquent or deficient amount, penalties and interest. The action:

52-23     (a) May not be brought if the decision that the payment is

52-24  delinquent or that there is a deficiency determination is on appeal to

52-25  a hearing officer pursuant to NRS 375.320.

52-26     (b) Must be brought not later than 3 years after the payment

52-27  became delinquent or the determination became final.

52-28     2.  The district attorney shall prosecute the action. The

52-29  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

52-30  Procedure and Nevada Rules of Appellate Procedure relating to

52-31  service of summons, pleadings, proofs, trials and appeals are

52-32  applicable to the proceedings. In the action, a writ of attachment

52-33  may issue. A bond or affidavit is not required before an attachment

52-34  may be issued.

52-35     3.  In an action, a certificate by the county recorder showing the

52-36  delinquency is prima facie evidence of:

52-37     (a) The determination of the tax or the amount of the tax;

52-38     (b) The delinquency of the amounts; and

52-39     (c) The compliance by the county recorder with all the

52-40  procedures required by law relating to the computation and

52-41  determination of the amounts.

52-42     Sec. 136. NRS 375.250 is hereby amended to read as follows:

52-43      375.250  1.  The Legislature hereby declares that each

52-44  taxpayer has the right:

53-1      (a) To be treated by officers and employees of the county

53-2  recorder with courtesy, fairness, uniformity, consistency and

53-3  common sense.

53-4      (b) To a prompt response from the county recorder to each

53-5  communication from the taxpayer.

53-6      (c) To provide the minimum documentation and other

53-7  information as may reasonably be required by the county recorder to

53-8  carry out his duties.

53-9      (d) To be notified, in writing, by the county recorder whenever

53-10  an officer or employee of the county recorder determines that the

53-11  taxpayer is entitled to an exemption or has been taxed more than is

53-12  required pursuant to this chapter.

53-13     (e) To written instructions indicating how the taxpayer may

53-14  petition for a refund for overpayment of [real property transfer] any

53-15  tax, interest or penalties.

53-16     (f) To recover an overpayment of [real property transfer] any tax

53-17  promptly upon the final determination of such an overpayment.

53-18     (g) To obtain specific advice from the county recorder

53-19  concerning [real property transfer] any tax.

53-20     (h) In any meeting with the county recorder, including an audit,

53-21  conference, interview or hearing:

53-22         (1) To an explanation by an officer, agent or employee of the

53-23  county recorder that describes the procedures to be followed and the

53-24  rights of the taxpayer thereunder;

53-25         (2) To be represented by himself or anyone who is otherwise

53-26  authorized by law to represent him before the county recorder;

53-27         (3) To make an audio recording using the taxpayer’s

53-28  equipment and at the taxpayer’s expense; and

53-29         (4) To receive a copy of any document or audio recording

53-30  made by or in the possession of the county recorder relating to the

53-31  determination or collection of any tax for which the taxpayer is

53-32  assessed pursuant to this chapter, upon payment of the actual cost to

53-33  the county recorder of making the copy.

53-34     (i) To a full explanation of the authority of the county recorder

53-35  to collect the [real property transfer] tax or to collect a delinquent

53-36  [real property transfer] tax, including, without limitation, the

53-37  procedures and notices for review and appeal that are required for

53-38  the protection of the taxpayer. An explanation which meets the

53-39  requirements of this section must also be included with each notice

53-40  to a taxpayer that an audit will be conducted by the county.

53-41     (j) To the immediate release of any lien which the county

53-42  recorder has placed on real property for the nonpayment of [the real

53-43  property transfer] a tax when:

53-44         (1) The tax is paid;

53-45         (2) The period of limitation for collecting the tax expires;

54-1          (3) The lien is the result of an error by the county recorder;

54-2          (4) The county recorder determines that the taxes, interest

54-3  and penalties are secured sufficiently by a lien on other real

54-4  property;

54-5          (5) The release or subordination of the lien will not

54-6  jeopardize the collection of the taxes, interest and penalties; or

54-7          (6) The release of the lien will facilitate the collection of the

54-8  taxes, interest and penalties.

54-9      (k) To be free from harassment and intimidation by an officer or

54-10  employee of the county recorder for any reason.

54-11     2.  The provisions of this chapter governing the administration

54-12  and collection of taxes by the county recorder must not be construed

54-13  in such a manner as to interfere or conflict with the provisions of

54-14  this section or any applicable regulations.

54-15     3.  The provisions of this section apply to the administration

54-16  and collection of taxes pursuant to this chapter.

54-17     Sec. 137. NRS 375.270 is hereby amended to read as follows:

54-18      375.270  The county recorder shall provide each taxpayer who

54-19  it determines may be liable for taxes pursuant to this chapter with

54-20  simplified written instructions concerning the rights and

54-21  responsibilities of the taxpayer, including the:

54-22     1.  Keeping of records sufficient for audit purposes;

54-23     2.  Procedures for paying [the real property transfer tax;] any

54-24  taxes that are due; and

54-25     3.  Procedures for challenging any liability for [real property

54-26  transfer] any tax, penalties or interest and for requesting refunds of

54-27  any erroneously paid [real property transfer] tax, including the steps

54-28  for appealing a denial thereof.

54-29     Sec. 138. NRS 375.290 is hereby amended to read as follows:

54-30      375.290  A taxpayer is entitled to receive on any overpayment

54-31  of [the real property transfer] any tax imposed by this chapter a

54-32  refund together with interest at a rate determined pursuant to NRS

54-33  17.130. No interest is allowed on a refund of any penalties or

54-34  interest on the [real property transfer] tax that is paid by a taxpayer.

54-35     Sec. 139. NRS 375.300 is hereby amended to read as follows:

54-36      375.300  The county recorder shall provide a taxpayer with a

54-37  response to any written request submitted by the taxpayer that

54-38  relates to a [real property transfer] tax imposed by this chapter

54-39  within 30 days after the county treasurer receives the request.

54-40     Sec. 140.  NRS 375.330 is hereby amended to read as follows:

54-41      375.330  1.  The county recorder may waive any [real property

54-42  transfer] tax, penalty and interest owed by the taxpayer pursuant to

54-43  this chapter, other than the tax imposed by section 124 of this act,

54-44  if the taxpayer meets the criteria adopted by regulation. If a waiver

55-1  is granted pursuant to this subsection, the county shall prepare and

55-2  maintain on file a statement that contains:

55-3      (a) The reason for the waiver;

55-4      (b) The amount of the tax, penalty and interest owed by the

55-5  taxpayer; and

55-6      (c) The amount of the tax, penalty and interest waived by the

55-7  county.

55-8      2.  If the county recorder or a designated hearing officer finds

55-9  that the failure of a person to make a timely payment of [the real

55-10  property transfer] any tax imposed is the result of circumstances

55-11  beyond his control and occurred despite the exercise of ordinary

55-12  care and without intent to avoid such payment, the county recorder

55-13  may relieve him of all or part of any interest or penalty , or both.

55-14     3.  If a person proves to the satisfaction of the county recorder

55-15  that he has in good faith remitted the [real property transfer] tax in

55-16  reliance upon written advice provided by an officer or employee of

55-17  the county recorder, an opinion of the district attorney or Attorney

55-18  General, or the written results of an audit of his records conducted

55-19  by the county recorder, the county recorder may not require the

55-20  taxpayer to pay delinquent taxes, penalties or interest if the county

55-21  recorder determines after the completion of a subsequent audit that

55-22  the taxes the taxpayer remitted were deficient.

55-23     Sec. 141.  NRS 376A.040 is hereby amended to read as

55-24  follows:

55-25      376A.040  1.  In addition to all other taxes imposed on the

55-26  revenues from retail sales, a board of county commissioners of a

55-27  county whose population is less than 400,000 may by ordinance, but

55-28  not as in a case of emergency, impose a tax at the rate of up to 1/4 of

55-29  1 percent of the gross receipts of any retailer from the sale of all

55-30  tangible personal property sold at retail, or stored, used or otherwise

55-31  consumed in the county, after receiving the approval of a majority

55-32  of the registered voters of the county voting on the question at a

55-33  primary, general or special election. The question may be combined

55-34  with questions submitted pursuant to [NRS 375.025, 376A.050 and

55-35  376A.070 or any combination thereof.] 376A.050 or 376A.070, or

55-36  both.

55-37     2.  If a county imposes a sales tax pursuant to this section and

55-38  NRS 376A.050, the combined additional sales tax must not exceed

55-39  1/4 of 1 percent. A tax imposed pursuant to this section applies

55-40  throughout the county, including incorporated cities in the county.

55-41     3.  Before the election may occur, an open-space plan must be

55-42  adopted by the board of county commissioners pursuant to NRS

55-43  376A.020 and the adopted open-space plan must be endorsed by

55-44  resolution by the city council of each incorporated city within the

55-45  county.

56-1      4.  All fees, taxes, interest and penalties imposed and all

56-2  amounts of tax required to be paid pursuant to this section must be

56-3  paid to the Department of Taxation in the form of remittances

56-4  payable to the Department of Taxation. The Department of Taxation

56-5  shall deposit the payments with the State Treasurer for credit to the

56-6  Sales and Use Tax Account in the State General Fund. The State

56-7  Controller, acting upon the collection data furnished by the

56-8  Department of Taxation, shall transfer monthly all fees, taxes,

56-9  interest and penalties collected during the preceding month to the

56-10  Intergovernmental Fund and remit the money to the county

56-11  treasurer.

56-12     5.  The money received from the tax imposed pursuant to

56-13  subsection 4 must be retained by the county, or remitted to a city or

56-14  general improvement district in the county. The money received by

56-15  a county, city or general improvement district pursuant to this

56-16  section must only be used to pay the cost of:

56-17     (a) The acquisition of land in fee simple for development and

56-18  use as open-space land;

56-19     (b) The acquisition of the development rights of land identified

56-20  as open-space land;

56-21     (c) The creation of a trust fund for the acquisition of land or

56-22  development rights of land pursuant to paragraphs (a) and (b);

56-23     (d) The principal and interest on notes, bonds or other

56-24  obligations issued by the county, city or general improvement

56-25  district for the acquisition of land or development rights of land

56-26  pursuant to paragraphs (a) and (b); or

56-27     (e) Any combination of the uses set forth in paragraphs (a) to

56-28  (d), inclusive.

56-29     6.  The money received from the tax imposed pursuant to this

56-30  section and any applicable penalty or interest must not be used for

56-31  any neighborhood or community park or facility.

56-32     7.  Any money used for the purposes described in this section

56-33  must be used in a manner:

56-34     (a) That is consistent with the provisions of the open-space plan

56-35  adopted pursuant to NRS 376A.020; and

56-36     (b) That provides an equitable allocation of the money among

56-37  the county and the incorporated cities within the county.

56-38     Sec. 142.  NRS 376A.040 is hereby amended to read as

56-39  follows:

56-40      376A.040  1.  In addition to all other taxes imposed on the

56-41  revenues from retail sales, a board of county commissioners of a

56-42  county whose population is 100,000 or more but less than 400,000,

56-43  may by ordinance, but not as in a case of emergency, impose a tax at

56-44  the rate of up to 1/4 of 1 percent of the gross receipts of any retailer

56-45  from the sale of all tangible personal property sold at retail, or

57-1  stored, used or otherwise consumed in the county, after receiving

57-2  the approval of a majority of the registered voters of the county

57-3  voting on the question at a primary, general or special election. The

57-4  question may be combined with questions submitted pursuant to

57-5  NRS [375.025, 376A.050 and 376A.070 or any combination

57-6  thereof.] 376A.050 or 376A.070, or both.

57-7      2.  If a county imposes a sales tax pursuant to this section and

57-8  NRS 376A.050, the combined additional sales tax must not exceed

57-9  1/4 of 1 percent. A tax imposed pursuant to this section applies

57-10  throughout the county, including incorporated cities in the county.

57-11     3.  Before the election may occur, an open-space plan must be

57-12  adopted by the board of county commissioners pursuant to NRS

57-13  376A.020 and the adopted open-space plan must be endorsed by

57-14  resolution by the city council of each incorporated city within the

57-15  county.

57-16     4.  All fees, taxes, interest and penalties imposed and all

57-17  amounts of tax required to be paid pursuant to this section must be

57-18  paid to the Department of Taxation in the form of remittances

57-19  payable to the Department of Taxation. The Department of Taxation

57-20  shall deposit the payments with the State Treasurer for credit to the

57-21  Sales and Use Tax Account in the State General Fund. The State

57-22  Controller, acting upon the collection data furnished by the

57-23  Department of Taxation, shall transfer monthly all fees, taxes,

57-24  interest and penalties collected during the preceding month to the

57-25  Intergovernmental Fund and remit the money to the county

57-26  treasurer.

57-27     5.  The money received from the tax imposed pursuant to

57-28  subsection 4 must be retained by the county, or remitted to a city or

57-29  general improvement district in the county. The money received by

57-30  a county, city or general improvement district pursuant to this

57-31  section must only be used to pay the cost of:

57-32     (a) The acquisition of land in fee simple for development and

57-33  use as open-space land;

57-34     (b) The acquisition of the development rights of land identified

57-35  as open-space land;

57-36     (c) The creation of a trust fund for the acquisition of land or

57-37  development rights of land pursuant to paragraphs (a) and (b);

57-38     (d) The principal and interest on notes, bonds or other

57-39  obligations issued by the county, city or general improvement

57-40  district for the acquisition of land or development rights of land

57-41  pursuant to paragraphs (a) and (b); or

57-42     (e) Any combination of the uses set forth in paragraphs (a) to

57-43  (d), inclusive.

58-1      6.  The money received from the tax imposed pursuant to this

58-2  section and any applicable penalty or interest must not be used for

58-3  any neighborhood or community park or facility.

58-4      7.  Any money used for the purposes described in this section

58-5  must be used in a manner:

58-6      (a) That is consistent with the provisions of the open-space plan

58-7  adopted pursuant to NRS 376A.020; and

58-8      (b) That provides an equitable allocation of the money among

58-9  the county and the incorporated cities within the county.

58-10     Sec. 143.  NRS 376A.050 is hereby amended to read as

58-11  follows:

58-12      376A.050  1.  Except as otherwise provided in subsection 2, in

58-13  addition to all other taxes imposed on the revenues from retail sales,

58-14  a board of county commissioners in each county whose population

58-15  is less than 400,000 may by ordinance, but not as in a case of

58-16  emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

58-17  gross receipts of any retailer from the sale of all tangible personal

58-18  property sold at retail, or stored, used or otherwise consumed in the

58-19  county, after receiving the approval of a majority of the registered

58-20  voters of the county voting on the question at a primary, general or

58-21  special election. The question may be combined with questions

58-22  submitted pursuant to NRS [375.025, 376A.040 and 376A.070 or

58-23  any combination thereof.] 376A.040 or 376A.070, or both.

58-24     2.  If a county imposes a sales tax pursuant to this section and

58-25  NRS 376A.040, the combined additional sales tax must not exceed

58-26  1/4 of 1 percent. A tax imposed pursuant to this section applies

58-27  throughout the county, including incorporated cities in the county.

58-28     3.  Before the election occurs, an open-space plan must be

58-29  adopted by the board of county commissioners pursuant to NRS

58-30  376A.020 and the adopted open-space plan must be endorsed by

58-31  resolution by the city council of each incorporated city in the

58-32  county.

58-33     4.  All fees, taxes, interest and penalties imposed and all

58-34  amounts of tax required to be paid pursuant to this section must be

58-35  paid to the Department of Taxation in the form of remittances

58-36  payable to the Department of Taxation. The Department of Taxation

58-37  shall deposit the payments with the State Treasurer for credit to the

58-38  Sales and Use Tax Account in the State General Fund. The State

58-39  Controller, acting upon the collection data furnished by the

58-40  Department of Taxation, shall transfer monthly all fees, taxes,

58-41  interest and penalties collected during the preceding month to the

58-42  Intergovernmental Fund and remit the money to the county

58-43  treasurer.

 

59-1      Sec. 144.  NRS 376A.050 is hereby amended to read as

59-2  follows:

59-3      376A.050  1.  Except as otherwise provided in subsection 2, in

59-4  addition to all other taxes imposed on the revenues from retail sales,

59-5  a board of county commissioners in each county whose population

59-6  is 100,000 or more but less than 400,000, may by ordinance, but not

59-7  as in a case of emergency, impose a tax at the rate of up to 1/4 of 1

59-8  percent of the gross receipts of any retailer from the sale of all

59-9  tangible personal property sold at retail, or stored, used or otherwise

59-10  consumed in the county, after receiving the approval of a majority

59-11  of the registered voters of the county voting on the question at a

59-12  primary, general or special election. The question may be combined

59-13  with questions submitted pursuant to NRS [375.025, 376A.040 and

59-14  376A.070 or any combination thereof.] 376A.040 or 376A.070, or

59-15  both.

59-16     2.  If a county imposes a sales tax pursuant to this section and

59-17  NRS 376A.040, the combined additional sales tax must not exceed

59-18  1/4 of 1 percent. A tax imposed pursuant to this section applies

59-19  throughout the county, including incorporated cities in the county.

59-20     3.  Before the election occurs, an open-space plan must be

59-21  adopted by the board of county commissioners pursuant to NRS

59-22  376A.020 and the adopted open-space plan must be endorsed by

59-23  resolution by the city council of each incorporated city in the

59-24  county.

59-25     4.  All fees, taxes, interest and penalties imposed and all

59-26  amounts of tax required to be paid pursuant to this section must be

59-27  paid to the Department of Taxation in the form of remittances

59-28  payable to the Department of Taxation. The Department of Taxation

59-29  shall deposit the payments with the State Treasurer for credit to the

59-30  Sales and Use Tax Account in the State General Fund. The State

59-31  Controller, acting upon the collection data furnished by the

59-32  Department of Taxation, shall transfer monthly all fees, taxes,

59-33  interest and penalties collected during the preceding month to the

59-34  Intergovernmental Fund and remit the money to the county

59-35  treasurer.

59-36     Sec. 145.  NRS 376A.070 is hereby amended to read as

59-37  follows:

59-38      376A.070  1.  The board of county commissioners in a county

59-39  whose population is less than 400,000 may levy an ad valorem tax at

59-40  the rate of up to 1 cent on each $100 of assessed valuation upon all

59-41  taxable property in the county after receiving the approval of a

59-42  majority of the registered voters of the county voting on the question

59-43  at a primary, general or special election. The question may be

59-44  combined with questions submitted pursuant to NRS [375.025,

59-45  376A.040 and 376A.050 or any combination thereof.] 376A.040 or

60-1  376A.050, or both. A tax imposed pursuant to this section applies

60-2  throughout the county, including incorporated cities in the county.

60-3      2.  The Department of Taxation shall add an amount equal to

60-4  the rate of any tax imposed pursuant to this section multiplied by the

60-5  total assessed valuation of the county to the allowed revenue from

60-6  taxes ad valorem of the county.

60-7      3.  Before the tax is imposed, an open-space plan must be

60-8  adopted by the board of county commissioners pursuant to NRS

60-9  376A.020 and the adopted open-space plan must be endorsed by

60-10  resolution by the city council of each incorporated city within the

60-11  county.

60-12     Sec. 146.  NRS 376A.070 is hereby amended to read as

60-13  follows:

60-14      376A.070  1.  The board of county commissioners in a county

60-15  whose population is 100,000 or more but less than 400,000, may

60-16  levy an ad valorem tax at the rate of up to 1 cent on each $100 of

60-17  assessed valuation upon all taxable property in the county after

60-18  receiving the approval of a majority of the registered voters of the

60-19  county voting on the question at a primary, general or special

60-20  election. The question may be combined with questions submitted

60-21  pursuant to NRS [375.025, 376A.040 and 376A.050 or any

60-22  combination thereof.] 376A.040 or 376A.050, or both. A tax

60-23  imposed pursuant to this section applies throughout the county,

60-24  including incorporated cities in the county.

60-25     2.  The Department of Taxation shall add an amount equal to

60-26  the rate of any tax imposed pursuant to this section multiplied by the

60-27  total assessed valuation of the county to the allowed revenue from

60-28  taxes ad valorem of the county.

60-29     3.  Before the tax is imposed, an open-space plan must be

60-30  adopted by the board of county commissioners pursuant to NRS

60-31  376A.020 and the adopted open-space plan must be endorsed by

60-32  resolution by the city council of each incorporated city within the

60-33  county.

60-34     Sec. 147.  Chapter 218 of NRS is hereby amended by adding

60-35  thereto the provisions set forth as sections 148 to 153, inclusive, of

60-36  this act.

60-37     Sec. 148.  As used in sections 148 to 153, inclusive, of this

60-38  act, “Committee” means the Legislative Committee on Taxation,

60-39  Public Revenue and Tax Policy.

60-40     Sec. 149.  1.  There is hereby established a Legislative

60-41  Committee on Taxation, Public Revenue and Tax Policy

60-42  consisting of:

60-43     (a) The Speaker of the Assembly, or a member of the Assembly

60-44  designated by the Speaker of the Assembly;

61-1      (b) The Minority Leader of the Assembly, or a member of the

61-2  Assembly designated by the Minority Leader of the Assembly;

61-3      (c) The Majority Leader of the Senate, or a member of the

61-4  Senate designated by the Majority Leader of the Senate;

61-5      (d) The Minority Leader of the Senate, or a member of the

61-6  Senate designated by the Minority Leader of the Senate;

61-7      (e) Two members appointed by the Speaker of the Assembly

61-8  who were members of the Assembly Committee on Taxation

61-9  during the immediately preceding legislative session; and

61-10     (f) Two members appointed by the Majority Leader of the

61-11  Senate who were members of the Senate Committee on Taxation

61-12  during the immediately preceding legislative session.

61-13     2.  The members of the Committee shall elect a Chairman and

61-14  Vice Chairman from among their members. The Chairman must

61-15  be elected from one house of the Legislature and the Vice

61-16  Chairman from the other house. After the initial election of a

61-17  Chairman and Vice Chairman, each of those officers holds office

61-18  for a term of 2 years commencing on July 1 of each odd-numbered

61-19  year. If a vacancy occurs in the Chairmanship or Vice

61-20  Chairmanship, the members of the Committee shall elect a

61-21  replacement for the remainder of the unexpired term.

61-22     3.  Any member of the Committee who is not a candidate for

61-23  reelection or who is defeated for reelection continues to serve until

61-24  the convening of the next session of the Legislature.

61-25     4.  Vacancies on the Committee must be filled in the same

61-26  manner as the original appointments.

61-27     Sec. 150.  1.  The members of the Committee shall meet

61-28  throughout each year at the times and places specified by a call of

61-29  the Chairman or a majority of the Committee.

61-30     2.  The Director of the Legislative Counsel Bureau or his

61-31  designee shall act as the nonvoting recording Secretary.

61-32     3.  The Committee shall prescribe regulations for its own

61-33  management and government.

61-34     4.  Except as otherwise provided in subsection 5, five voting

61-35  members of the Committee constitute a quorum.

61-36     5.  Any recommended legislation proposed by the Committee

61-37  must be approved by a majority of the members of the Senate and

61-38  by a majority of the members of the Assembly serving on the

61-39  Committee.

61-40     6.  Except during a regular or special session of the

61-41  Legislature, the members of the Committee are entitled to receive

61-42  the compensation provided for a majority of the members of the

61-43  Legislature during the first 60 days of the preceding regular

61-44  session, the per diem allowance provided for state officers and

61-45  employees generally and the travel expenses provided pursuant to

62-1  NRS 218.2207 for each day or portion of a day of attendance at a

62-2  meeting of the Committee and while engaged in the business of

62-3  the Committee. The salaries and expenses paid pursuant to this

62-4  subsection and the expenses of the Committee must be paid from

62-5  the Legislative Fund.

62-6      Sec. 151.  The Committee may:

62-7      1.  Review and study:

62-8      (a) The specific taxes collected in this state, including, without

62-9  limitation, taxes on gross receipts, mining, property, sales or

62-10  services, business profits, employees of business, slot route

62-11  operators and car rental companies;

62-12     (b) The implementation of any taxes, fees and other methods

62-13  for generating public revenue in this state;

62-14     (c) The impact of any changes to taxes, fees and other methods

62-15  for generating public revenue that result from legislation enacted

62-16  by the Legislature on the residents of this state and on the

62-17  businesses located in this state, doing business in this state or

62-18  considering locating in this state;

62-19     (d) The fiscal effects of any taxes, fees and other methods for

62-20  generating public revenue;

62-21     (e) Broad issues of tax policy and fiscal policy relevant to the

62-22  future of the State of Nevada; and

62-23     (f) Any other issues related to taxation, the generation of

62-24  public revenue, tax policy or fiscal policy which affect this state.

62-25     2.  Conduct investigations and hold hearings in connection

62-26  with its powers pursuant to this section.

62-27     3.  Contract with one or more consultants to obtain technical

62-28  advice concerning its review and study.

62-29     4.  Apply for any available grants and accept any gifts, grants

62-30  or donations and use any such gifts, grants or donations to aid the

62-31  Committee in exercising its powers pursuant to this section.

62-32     5.  Request that the Legislative Counsel Bureau assist in the

62-33  research, investigations, hearings, studies and reviews of the

62-34  Committee.

62-35     6.  Recommend to the Legislature, as a result of its review and

62-36  study, any appropriate legislation.

62-37     Sec. 152.  1.  If the Committee conducts investigations or

62-38  holds hearings pursuant to subsection 2 of section 151 of this act:

62-39     (a) The Secretary of the Committee or, in his absence, a

62-40  member designated by the Committee may administer oaths;

62-41     (b) The Secretary or Chairman of the Committee may cause

62-42  the deposition of witnesses, residing either within or outside of this

62-43  state, to be taken in the manner prescribed by rule of court for

62-44  taking depositions in civil actions in the district courts; and

63-1      (c) The Chairman of the Committee may issue subpoenas to

63-2  compel the attendance of witnesses and the production of books

63-3  and papers.

63-4      2.  If a witness refuses to attend or testify or produce books or

63-5  papers as required by the subpoena, the Chairman of the

63-6  Committee may report to the district court by a petition which sets

63-7  forth that:

63-8      (a) Due notice has been given of the time and place of

63-9  attendance of the witness or the production of the books or papers;

63-10     (b) The witness has been subpoenaed by the Committee

63-11  pursuant to this section; and

63-12     (c) The witness has failed or refused to attend or produce the

63-13  books or papers required by the subpoena before the Committee

63-14  that is named in the subpoena, or has refused to answer questions

63-15  propounded to him.

63-16  The petition may request an order of the court compelling the

63-17  witness to attend and testify or produce the books and papers

63-18  before the Committee.

63-19     3.  Upon such a petition, the court shall enter an order

63-20  directing the witness to appear before the court at a time and place

63-21  to be fixed by the court in its order, the time to be not more than

63-22  10 days after the date of the order, and to show cause why he has

63-23  not attended or testified or produced the books or papers before

63-24  the Committee. A certified copy of the order must be served upon

63-25  the witness.

63-26     4.  If it appears to the court that the subpoena was regularly

63-27  issued by the Committee, the court shall enter an order that the

63-28  witness appear before the Committee at the time and place fixed in

63-29  the order and testify or produce the required books or papers.

63-30  Failure to obey the order constitutes contempt of court.

63-31     Sec. 153.  Each witness who appears before the Committee by

63-32  its order, except a state officer or employee, is entitled to receive

63-33  for his attendance the fees and mileage provided for witnesses in

63-34  civil cases in the courts of record of this state. The fees and

63-35  mileage must be audited and paid upon the presentation of proper

63-36  claims sworn to by the witness and approved by the Secretary and

63-37  Chairman of the Committee.

63-38     Sec. 154.  NRS 218.53883 is hereby amended to read as

63-39  follows:

63-40      218.53883  1.  The Committee shall:

63-41     (a) Review the laws relating to the exemptions from and the

63-42  distribution of revenue generated by state and local taxes. In

63-43  conducting the review, the Committee [may] :

63-44         (1) May consider the purposes for which the various state

63-45  and local taxes were imposed, the actual use of the revenue

64-1  collected from the various state and local taxes , and any relief to the

64-2  taxpayers from the burden of the various state and local taxes that

64-3  may result from any possible recommendations of the Committee.

64-4          (2) Shall consider the purposes for which various

64-5  exemptions from those taxes were adopted, whether any of those

64-6  exemptions have become obsolete or no longer serve their

64-7  intended purpose, and whether any of those exemptions should be

64-8  repealed.

64-9      (b) Study whether removing the authority of the Board of

64-10  County Commissioners of Washoe County to impose a certain

64-11  additional governmental services tax is a prudent act which is in the

64-12  best interests of this state.

64-13     2.  In conducting its review of the laws relating to the

64-14  exemptions from and the distribution of revenue generated by state

64-15  and local taxes, the Committee may review:

64-16     (a) The exemptions and distribution of the revenue from:

64-17         (1) The local school support tax imposed by chapter 374 of

64-18  NRS;

64-19         (2) The tax on aviation fuel and motor vehicle fuel imposed

64-20  by or pursuant to chapter 365 of NRS;

64-21         (3) The tax on intoxicating liquor imposed by chapter 369 of

64-22  NRS;

64-23         (4) The tax on fuel imposed pursuant to chapter 373 of NRS;

64-24         (5) The tax on tobacco imposed by chapter 370 of NRS;

64-25         (6) The governmental services tax imposed by or pursuant to

64-26  chapter 371 of NRS;

64-27         (7) The tax imposed on gaming licensees by or pursuant to

64-28  chapter 463 of NRS;

64-29         (8) Property taxes imposed pursuant to chapter 361 of NRS;

64-30         (9) The tax on the transfer of real property imposed by or

64-31  pursuant to chapter 375 of NRS; and

64-32         (10) Any other state or local tax.

64-33     (b) The proper crediting of gasoline tax revenue if the collection

64-34  is moved to the terminal rack level.

64-35     3.  The Committee may:

64-36     (a) Conduct investigations and hold hearings in connection with

64-37  its review and study;

64-38     (b) Contract with one or more consultants to obtain technical

64-39  advice concerning the study conducted pursuant to NRS 218.53884;

64-40     (c) Apply for any available grants and accept any gifts, grants or

64-41  donations and use any such gifts, grants or donations to aid the

64-42  committee in carrying out its duties pursuant to this chapter;

64-43     (d) Direct the Legislative Counsel Bureau to assist in its

64-44  research, investigations, review and study; and

65-1      (e) Recommend to the Legislature, as a result of its review and

65-2  study, any appropriate legislation.

65-3      Sec. 155.  (Deleted.)

65-4      Sec. 156.  (Deleted.)

65-5      Sec. 157.  NRS 233B.039 is hereby amended to read as

65-6  follows:

65-7      233B.039  1.  The following agencies are entirely exempted

65-8  from the requirements of this chapter:

65-9      (a) The Governor.

65-10     (b) The Department of Corrections.

65-11     (c) The University and Community College System of Nevada.

65-12     (d) The Office of the Military.

65-13     (e) [The] Except as otherwise provided in section 76 of this act,

65-14  the State Gaming Control Board.

65-15     (f) The Nevada Gaming Commission.

65-16     (g) The Welfare Division of the Department of Human

65-17  Resources.

65-18     (h) The Division of Health Care Financing and Policy of the

65-19  Department of Human Resources.

65-20     (i) The State Board of Examiners acting pursuant to chapter 217

65-21  of NRS.

65-22     (j) Except as otherwise provided in NRS 533.365, the Office of

65-23  the State Engineer.

65-24     (k) The Division of Industrial Relations of the Department of

65-25  Business and Industry acting to enforce the provisions of NRS

65-26  618.375.

65-27     (l) The Administrator of the Division of Industrial Relations of

65-28  the Department of Business and Industry in establishing and

65-29  adjusting the schedule of fees and charges for accident benefits

65-30  pursuant to subsection 2 of NRS 616C.260.

65-31     (m) The Board to Review Claims in adopting resolutions to

65-32  carry out its duties pursuant to NRS 590.830.

65-33     2.  Except as otherwise provided in subsection 5 and NRS

65-34  391.323, the Department of Education, the Board of the Public

65-35  Employees’ Benefits Program and the Commission on Professional

65-36  Standards in Education are subject to the provisions of this chapter

65-37  for the purpose of adopting regulations but not with respect to any

65-38  contested case.

65-39     3.  The special provisions of:

65-40     (a) Chapter 612 of NRS for the distribution of regulations by

65-41  and the judicial review of decisions of the Employment Security

65-42  Division of the Department of Employment, Training and

65-43  Rehabilitation;

65-44     (b) Chapters 616A to 617, inclusive, of NRS for the

65-45  determination of contested claims;

66-1      (c) Chapter 703 of NRS for the judicial review of decisions of

66-2  the Public Utilities Commission of Nevada;

66-3      (d) Chapter 91 of NRS for the judicial review of decisions of the

66-4  Administrator of the Securities Division of the Office of the

66-5  Secretary of State; and

66-6      (e) NRS 90.800 for the use of summary orders in contested

66-7  cases,

66-8  prevail over the general provisions of this chapter.

66-9      4.  The provisions of NRS 233B.122, 233B.124, 233B.125 and

66-10  233B.126 do not apply to the Department of Human Resources in

66-11  the adjudication of contested cases involving the issuance of letters

66-12  of approval for health facilities and agencies.

66-13     5.  The provisions of this chapter do not apply to:

66-14     (a) Any order for immediate action, including, but not limited

66-15  to, quarantine and the treatment or cleansing of infected or infested

66-16  animals, objects or premises, made under the authority of the State

66-17  Board of Agriculture, the State Board of Health or any other agency

66-18  of this state in the discharge of a responsibility for the preservation

66-19  of human or animal health or for insect or pest control;

66-20     (b) An extraordinary regulation of the State Board of Pharmacy

66-21  adopted pursuant to NRS 453.2184; or

66-22     (c) A regulation adopted by the State Board of Education

66-23  pursuant to NRS 392.644 or 394.1694.

66-24     6.  The State Board of Parole Commissioners is subject to the

66-25  provisions of this chapter for the purpose of adopting regulations but

66-26  not with respect to any contested case.

66-27     Sec. 158.  Chapter 338 of NRS is hereby amended by adding

66-28  thereto a new section to read as follows:

66-29     A public body shall include in each contract for the

66-30  construction, alteration or repair of any public work, a clause

66-31  requiring each contractor, subcontractor and other person who

66-32  provides labor, equipment, materials, supplies or services for the

66-33  public work to comply with the requirements of all applicable state

66-34  and local laws, including, without limitation, any applicable

66-35  licensing requirements and requirements for the payment of sales

66-36  and use taxes on equipment, materials and supplies provided for

66-37  the public work.

66-38     Sec. 159.  Chapter 353 of NRS is hereby amended by adding

66-39  thereto a new section to read as follows:

66-40     1.  The Net Profits Tax Stabilization Account is hereby

66-41  created in the State General Fund. The Interim Finance

66-42  Committee shall administer the Account.

66-43     2.  The balance in the Account at the end of each fiscal year

66-44  may not exceed 30 percent of the estimate of the total revenue

66-45  from the tax imposed by section 16 of this act prepared by the

67-1  Economic Forum pursuant to NRS 353.228 for that fiscal year.

67-2  Any revenue in excess of that amount must be deposited to the

67-3  credit of the Fund to Stabilize the Operation of the State

67-4  Government.

67-5      3.  If, for any fiscal year, the revenue from the tax imposed

67-6  pursuant to section 16 of this act falls short by 5 percent or more

67-7  of the estimate of the total revenue from the tax prepared by the

67-8  Economic Forum pursuant to NRS 353.228 for that fiscal year,

67-9  the Interim Finance Committee may, at a time when the

67-10  Legislature is not in session, allocate money in the Account to

67-11  supplement regular legislative appropriations and to pay claims

67-12  that are obligations of the State.

67-13     4.  The Governor shall, biannually, determine the revenue

67-14  received from the tax imposed by section 16 of this act and submit

67-15  any recommendations to the Interim Finance Committee for

67-16  allocations to be made from the Account.

67-17     Sec. 160.  NRS 353.1465 is hereby amended to read as

67-18  follows:

67-19      353.1465  1.  Upon approval of the State Board of Finance, a

67-20  state agency may enter into contracts with issuers of credit cards or

67-21  debit cards or operators of systems that provide for the electronic

67-22  transfer of money to provide for the acceptance of credit cards, debit

67-23  cards or electronic transfers of money by the agency:

67-24     (a) For the payment of money owed to the agency for taxes,

67-25  interest, penalties or any other obligation; or

67-26     (b) In payment for goods or services.

67-27     2.  Before a state agency may enter into a contract pursuant to

67-28  subsection 1, the agency must submit the proposed contract to the

67-29  State Treasurer for his review and transmittal to the State Board of

67-30  Finance.

67-31     3.  Except as otherwise provided in subsection 4, if the issuer or

67-32  operator charges the state agency a fee for each use of a credit card

67-33  or debit card or for each electronic transfer of money, the state

67-34  agency may require the cardholder or the person requesting the

67-35  electronic transfer of money to pay a fee[,] which must not exceed

67-36  the amount charged to the state agency by the issuer or operator.

67-37     4.  A state agency that is required to pay a fee charged by the

67-38  issuer or operator for the use of a credit card or debit card or for an

67-39  electronic transfer of money may, pursuant to NRS 353.148, file a

67-40  claim with the Director of the Department of Administration for

67-41  reimbursement of the fees paid to the issuer or operator during the

67-42  immediately preceding quarter.

67-43     5.  The Director of the Department of Administration shall

67-44  adopt regulations providing for the submission of payments to

67-45  state agencies pursuant to contracts authorized by this section.

68-1  The regulations must not conflict with a regulation adopted

68-2  pursuant to NRS 360A.020 or section 97 of this act.

68-3      6.  As used in this section:

68-4      (a) “Cardholder” means the person or organization named on the

68-5  face of a credit card or debit card to whom or for whose benefit the

68-6  credit card or debit card is issued by an issuer.

68-7      (b) “Credit card” means any instrument or device, whether

68-8  known as a credit card or credit plate[,] or by any other name,

68-9  issued with or without a fee by an issuer for the use of the

68-10  cardholder in obtaining money, property, goods, services or

68-11  anything else of value on credit.

68-12     (c) “Debit card” means any instrument or device, whether

68-13  known as a debit card or by any other name, issued with or without

68-14  a fee by an issuer for the use of the cardholder in depositing,

68-15  obtaining or transferring funds.

68-16     (d) “Electronic transfer of money” has the meaning ascribed to it

68-17  in NRS 463.01473.

68-18     (e) “Issuer” means a business organization, financial institution

68-19  or authorized agent of a business organization or financial institution

68-20  that issues a credit card or debit card.

68-21     Sec. 161.  NRS 353.228 is hereby amended to read as follows:

68-22      353.228  1.  The Economic Forum impaneled pursuant to NRS

68-23  353.226 shall:

68-24     (a) Make such projections for economic indicators as it deems

68-25  necessary to ensure that an accurate estimate is produced pursuant to

68-26  paragraph (b);

68-27     (b) Provide an accurate estimate of the revenue that will be

68-28  collected by the State for general, unrestricted uses, and not for

68-29  special purposes, during the biennium that begins on the second July

68-30  1 following the date on which the Economic Forum was empaneled;

68-31     (c) Request such technical assistance as the Economic Forum

68-32  deems necessary from the Technical Advisory Committee created

68-33  by NRS 353.229;

68-34     (d) On or before December 1 of the year in which the Economic

68-35  Forum was empaneled, prepare a written report of its projections of

68-36  economic indicators and estimate of future state revenue required by

68-37  paragraphs (a) and (b) and present the report to the Governor and

68-38  the Legislature; and

68-39     (e) On or before May 1 of the year following the year in which

68-40  the Economic Forum was empaneled, prepare a written report

68-41  confirming or revising the projections of economic indicators and

68-42  estimate of future state revenue contained in the report prepared

68-43  pursuant to paragraph (d) and present the report to the Governor and

68-44  the Legislature.

69-1      2.  The Economic Forum may make preliminary projections of

69-2  economic indicators and estimates of future state revenue at any

69-3  time. Any such projections and estimates must be made available to

69-4  the various agencies of the State through the Chief.

69-5      3.  Any estimate of future state revenue provided pursuant to

69-6  this section must include only 85 percent of the total estimate of

69-7  future state revenue derived from the tax imposed by section 16 of

69-8  this act.

69-9      4.  The Economic Forum may request information directly from

69-10  any state agency. A state agency that receives a reasonable request

69-11  for information from the Economic Forum shall comply with the

69-12  request as soon as is reasonably practicable after receiving the

69-13  request.

69-14     [4.] 5.  To carry out its duties pursuant to this section, the

69-15  Economic Forum may consider any information received from the

69-16  Technical Advisory Committee and any other information received

69-17  from independent sources.

69-18     [5.] 6.  Copies of the projections and estimates made pursuant

69-19  to this section must be made available to the public by the Director

69-20  of the Legislative Counsel Bureau for the cost of reproducing the

69-21  material.

69-22     Sec. 161.2.  Chapter 387 of NRS is hereby amended by adding

69-23  thereto a new section to read as follows:

69-24     1.  On or before July 1 of each year, the Department, in

69-25  consultation with the Budget Division of the Department of

69-26  Administration and the Fiscal Analysis Division of the Legislative

69-27  Counsel Bureau, shall develop or revise, as applicable, a formula

69-28  for determining the minimum amount of money that each school

69-29  district is required to expend each fiscal year for textbooks,

69-30  instructional supplies and instructional hardware. The formula

69-31  must be used only to develop expenditure requirements and must

69-32  not be used to alter the distribution of money for basic support to

69-33  school districts.

69-34     2.  Upon approval of the formula pursuant to subsection 1, the

69-35  Department shall provide written notice to each school district

69-36  within the first 30 days of each fiscal year that sets forth the

69-37  required minimum combined amount of money that the school

69-38  district must expend for textbooks, instructional supplies and

69-39  instructional hardware for that fiscal year.

69-40     3.  On or before January 1 of each year, the Department shall

69-41  determine whether each school district has expended, during the

69-42  immediately preceding fiscal year, the required minimum amount

69-43  of money set forth in the notice provided pursuant to subsection 2.

69-44  In making this determination, the Department shall use the report

69-45  submitted by the school district pursuant to NRS 387.303.

70-1      4.  Except as otherwise provided in subsection 5, if the

70-2  Department determines that a school district has not expended the

70-3  required minimum amount of money set forth in the notice

70-4  provided pursuant to subsection 2, a reduction must be made from

70-5  the basic support allocation otherwise payable to that school

70-6  district in an amount that is equal to the difference between the

70-7  actual combined expenditure for textbooks, instructional supplies

70-8  and instructional hardware and the minimum required combined

70-9  expenditure set forth in the notice provided pursuant to subsection

70-10  2. A reduction in the amount of the basic support allocation

70-11  pursuant to this subsection:

70-12     (a) Does not reduce the amount that the school district is

70-13  required to expend on textbooks, instructional supplies and

70-14  instructional hardware in the current fiscal year; and

70-15     (b) Must not exceed the amount of basic support that was

70-16  provided to the school district for the fiscal year in which the

70-17  minimum expenditure amount was not satisfied.

70-18     5.  If the actual enrollment of pupils in a school district is less

70-19  than the enrollment included in the projections used in the school

70-20  district’s biennial budget submitted pursuant to NRS 387.303, the

70-21  required expenditure for textbooks, instructional supplies and

70-22  instructional hardware pursuant to this section must be reduced

70-23  proportionately.

70-24     Sec. 161.4.  NRS 387.205 is hereby amended to read as

70-25  follows:

70-26      387.205  1.  Subject to the limitations set forth in NRS

70-27  387.207 [,] and section 161.2 of this act,money on deposit in the

70-28  county school district fund or in a separate account, if the board of

70-29  trustees of a school district has elected to establish such an account

70-30  pursuant to the provisions of NRS 354.603, must be used for:

70-31     (a) Maintenance and operation of the public schools controlled

70-32  by the county school district.

70-33     (b) Payment of premiums for Nevada industrial insurance.

70-34     (c) Rent of schoolhouses.

70-35     (d) Construction, furnishing or rental of teacherages, when

70-36  approved by the Superintendent of Public Instruction.

70-37     (e) Transportation of pupils, including the purchase of new

70-38  buses.

70-39     (f) Programs of nutrition, if such expenditures do not curtail the

70-40  established school program or make it necessary to shorten the

70-41  school term, and each pupil furnished lunch whose parent or

70-42  guardian is financially able so to do pays at least the actual cost of

70-43  the lunch.

70-44     (g) Membership fees, dues and contributions to an

70-45  interscholastic activities association.

71-1      (h) Repayment of a loan made from the State Permanent School

71-2  Fund pursuant to NRS 387.526.

71-3      2.  Subject to the limitations set forth in NRS 387.207[,] and

71-4  section 161.2 of this act, money on deposit in the county school

71-5  district fund, or in a separate account, if the board of trustees of a

71-6  school district has elected to establish such an account pursuant to

71-7  the provisions of NRS 354.603, when available, may be used for:

71-8      (a) Purchase of sites for school facilities.

71-9      (b) Purchase of buildings for school use.

71-10     (c) Repair and construction of buildings for school use.

71-11     Sec. 161.6.  NRS 387.207 is hereby amended to read as

71-12  follows:

71-13      387.207  1.  Except as otherwise provided in this section, in

71-14  each school year a school district shall spend for [textbooks,] library

71-15  books and [supplies and materials relating to instruction, including,

71-16  without limitation,] software for computers[,] an amount of money,

71-17  expressed as an amount per pupil, that is at least equal to the

71-18  average of the total amount of money that was expended per year by

71-19  the school district for those items in the immediately preceding 3

71-20  years.

71-21     2.  Except as otherwise provided in this section, in each school

71-22  year a school district shall spend for the purchase of equipment

71-23  relating to instruction, including, without limitation, equipment for

71-24  telecommunications and for the purchase of equipment relating to

71-25  the transportation of pupils, an amount of money, expressed as an

71-26  amount per pupil, that is at least equal to the average of the total

71-27  amount of money that was expended per year by the school district

71-28  for those items in the immediately preceding 3 years.

71-29     3.  Except as otherwise provided in this section, in each school

71-30  year a school district shall spend for the maintenance and repair of

71-31  equipment, vehicles, and buildings and facilities an amount of

71-32  money, expressed as an amount per pupil, that is at least equal to the

71-33  average of the total amount of money that was expended per year by

71-34  the school district for those items in the immediately preceding 3

71-35  years, excluding any amount of money derived from the proceeds of

71-36  bonds.

71-37     4.  A school district may satisfy the expenditures required by

71-38  subsections 1, 2 and 3 if the school district spends an aggregate

71-39  amount of money for all the items identified in those subsections

71-40  that is at least equal to the average of the total amount of money

71-41  expended by the school district per year for all those items in the

71-42  immediately preceding 3 years.

71-43     5.  A school district is not required to satisfy the expenditures

71-44  required by this section for a school year in which:

72-1      (a) The total number of pupils who are enrolled in public

72-2  schools within the school district has declined from the immediately

72-3  preceding school year; or

72-4      (b) The total revenue available in the general fund of the school

72-5  district has declined from the immediately preceding school year.

72-6      Sec. 162. NRS 388.750 is hereby amended to read as follows:

72-7      388.750  1.  An educational foundation:

72-8      (a) Shall comply with the provisions of chapter 241 of NRS;

72-9  and

72-10     (b) Except as otherwise provided in subsection 2, shall make its

72-11  records public and open to inspection pursuant to NRS 239.010 . [;

72-12  and

72-13     (c) Is exempt from the tax on transfers of real property pursuant

72-14  to subsection 14 of NRS 375.090.]

72-15     2.  An educational foundation is not required to disclose the

72-16  names of the contributors to the foundation or the amount of their

72-17  contributions. The educational foundation shall, upon request, allow

72-18  a contributor to examine, during regular business hours, any record,

72-19  document or other information of the foundation relating to that

72-20  contributor.

72-21     3.  As used in this section, “educational foundation” means a

72-22  nonprofit corporation, association or institution or a charitable

72-23  organization that is:

72-24     (a) Organized and operated exclusively for the purpose of

72-25  supporting one or more kindergartens, elementary schools, junior

72-26  high or middle schools or high schools, or any combination thereof;

72-27     (b) Formed pursuant to the laws of this state; and

72-28     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

72-29     Sec. 162.2.  NRS 391.165 is hereby amended to read as

72-30  follows:

72-31      391.165  1.  Except as otherwise provided in subsection 3 [of

72-32  this section] and except as otherwise required as a result of NRS

72-33  286.537, the board of trustees of a school district shall pay the cost

72-34  for a licensed teacher to purchase one-fifth of a year of service

72-35  pursuant to subsection 2 of NRS 286.300 if:

72-36     (a) The teacher is a member of the Public Employees’

72-37  Retirement System and has at least 5 years of service;

72-38     (b) The teacher has been employed as a licensed teacher in this

72-39  state for at least 5 consecutive school years, regardless of whether

72-40  the employment was with one or more school districts in this state;

72-41     (c) Each evaluation of the teacher conducted pursuant to NRS

72-42  391.3125 is at least satisfactory for the years of employment

72-43  required by paragraph (b); and

72-44     (d) In addition to the years of employment required by

72-45  paragraph (b), the teacher has been employed as a licensed teacher

73-1  for [1 school year] 2 school yearsat a school within the school

73-2  district which, [for that school year, carries] during his employment

73-3  at the school:

73-4          (1) Carried the designation of demonstrating need for

73-5  improvement [pursuant to NRS 385.367.] ; or

73-6          (2) At least 65 percent of the pupils who are enrolled in the

73-7  school are children who are at risk.

73-8  The provisions of this paragraph do not require consecutive years

73-9  of employment or employment at the same school within the

73-10  school district.

73-11     2.  Except as otherwise provided in subsection 3, the board of

73-12  trustees of a school district shall pay the cost for a licensed teacher

73-13  to purchase one-fifth of a year of service for each year that a teacher

73-14  [is employed as a teacher at a school within the school district that is

73-15  described in paragraph (d)] satisfies the requirements of

73-16  subsection 1.

73-17     3.  In no event may the years of service purchased by a licensed

73-18  teacher as a result of subsection 2 of NRS 286.300 exceed 5 years.

73-19     4.  The board of trustees of a school district shall not:

73-20     (a) Assign or reassign a licensed teacher to circumvent the

73-21  requirements of this section.

73-22     (b) Include[,] as part of a teacher’s salary[,] the costs of paying

73-23  the teacher to purchase service pursuant to this section.

73-24     5.  As used in this section[, “service”] :

73-25     (a) A child is “at risk” if he is eligible for free or reduced-price

73-26  lunches pursuant to 42 U.S.C. §§ 1751 et. seq.

73-27     (b) “Service” has the meaning ascribed to it in NRS 286.078.

73-28     Sec. 162.4.  NRS 391.165 is hereby amended to read as

73-29  follows:

73-30      391.165  1.  Except as otherwise provided in subsection 3 of

73-31  this section and except as otherwise required as a result of NRS

73-32  286.537, the board of trustees of a school district shall pay the cost

73-33  for a licensed teacher or licensed school psychologistto purchase

73-34  one-fifth of a year of service pursuant to subsection 2 of NRS

73-35  286.300 if:

73-36     (a) The teacher or school psychologist is a member of the Public

73-37  Employees’ Retirement System and has at least 5 years of service;

73-38     (b) The teacher or school psychologisthas been employed as a

73-39  licensed teacher or licensed school psychologist in this state for at

73-40  least 5 consecutive school years, regardless of whether the

73-41  employment was with one or more school districts in this state;

73-42     (c) Each evaluation of the teacher or school psychologist

73-43  conducted pursuant to NRS 391.3125 is at least satisfactory for the

73-44  years of employment required by paragraph (b); and

74-1      (d) In addition to the years of employment required by

74-2  paragraph (b) [, the] :

74-3          (1) The teacher has been employed as a licensed teacher for

74-4  2 school years at a school within the school district which, during

74-5  his employment at the school:

74-6          [(1)] (I) Carried the designation of demonstrating need for

74-7  improvement; or

74-8          [(2)] (II) At least 65 percent of the pupils who are enrolled

74-9  in the school are children who are at risk[.] ;

74-10         (2) The teacher holds an endorsement in the field of

74-11  mathematics, science, special education or English as a second

74-12  language and has been employed for at least 1 school year to teach

74-13  in the subject area for which he holds an endorsement; or

74-14         (3) The school psychologist has been employed as a

74-15  licensed school psychologist for at least 1 school year.

74-16  The provisions of this paragraph do not require consecutive years of

74-17  employment or employment at the same school within the school

74-18  district.

74-19     2.  Except as otherwise provided in subsection 3, the board of

74-20  trustees of a school district shall pay the cost for a licensed teacher

74-21  or school psychologistto purchase one-fifth of a year of service for

74-22  each year that a teacher or school psychologist satisfies the

74-23  requirements of subsection 1. If, in 1 school year, a teacher

74-24  satisfies the criteria set forth in both subparagraphs (1) and (2) of

74-25  paragraph (d) of subsection 1, the school district in which the

74-26  teacher is employed is not required to pay for more than one-fifth

74-27  of a year of service pursuant to subsection 2 of NRS 286.300 for

74-28  that school year.

74-29     3.  In no event may the years of service purchased by a licensed

74-30  teacher or school psychologist as a result of subsection 2 of NRS

74-31  286.300 exceed 5 years.

74-32     4.  The board of trustees of a school district shall not:

74-33     (a) Assign or reassign a licensed teacher or school psychologist

74-34  to circumvent the requirements of this section.

74-35     (b) Include[,] as part of a teacher’s or school psychologist’s

74-36  salary[,] the costs of paying the teacher or school psychologistto

74-37  purchase service pursuant to this section.

74-38     5.  As used in this section:

74-39     (a) A child is “at risk” if he is eligible for free or reduced-price

74-40  lunches pursuant to 42 U.S.C. §§ 1751 et. seq.

74-41     (b) “Service has the meaning ascribed to it in NRS 286.078.

74-42     Sec. 163.  NRS 396.405 is hereby amended to read as follows:

74-43      396.405  1.  A university foundation:

74-44     (a) Shall comply with the provisions of chapter 241 of NRS;

75-1      (b) Except as otherwise provided in subsection 2, shall make its

75-2  records public and open to inspection pursuant to NRS 239.010; and

75-3      (c) [Is exempt from the tax on transfers of real property 

75-4  pursuant to subsection 14  of NRS 375.090; and

75-5      (d)] May allow a president or an administrator of the university

75-6  or community college which it supports to serve as a member of its

75-7  governing body.

75-8      2.  A university foundation is not required to disclose the name

75-9  of any contributor or potential contributor to the university

75-10  foundation, the amount of his contribution or any information which

75-11  may reveal or lead to the discovery of his identity. The university

75-12  foundation shall, upon request, allow a contributor to examine,

75-13  during regular business hours, any record, document or other

75-14  information of the foundation relating to that contributor.

75-15     3.  As used in this section, “university foundation” means a

75-16  nonprofit corporation, association or institution or a charitable

75-17  organization that is:

75-18     (a) Organized and operated exclusively for the purpose of

75-19  supporting a university or a community college;

75-20     (b) Formed pursuant to the laws of this state; and

75-21     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

75-22     Sec. 164.  NRS 463.0136 is hereby amended to read as

75-23  follows:

75-24      463.0136  “Associated equipment” means:

75-25     1.  Any equipment or mechanical, electromechanical or

75-26  electronic contrivance, component or machine used remotely or

75-27  directly in connection with gaming, any game, race book or sports

75-28  pool that would not otherwise be classified as a gaming device,

75-29  including dice, playing cards, links which connect to progressive

75-30  slot machines, equipment which affects the proper reporting of gross

75-31  revenue, computerized systems of betting at a race book or sports

75-32  pool, computerized systems for monitoring slot machines and

75-33  devices for weighing or counting money; or

75-34     2.  A computerized system for recordation of sales for use in an

75-35  area subject to the [casino entertainment] tax imposed pursuant to

75-36  [NRS 463.401.] section 74 of this act.

75-37     Sec. 165.  NRS 463.270 is hereby amended to read as follows:

75-38      463.270  1.  Subject to the power of the Board to deny, revoke,

75-39  suspend, condition or limit licenses, any state license in force may

75-40  be renewed by the Board for the next succeeding license period

75-41  upon proper application for renewal and payment of state license

75-42  fees and taxes as required by law and the regulations of the Board.

75-43     2.  All state gaming licenses are subject to renewal on the 1st

75-44  day of each January and all quarterly state gaming licenses on the

75-45  1st day of each calendar quarter thereafter.

76-1      3.  Application for renewal must be filed with the Board and all

76-2  state license fees and taxes required by law, including without

76-3  limitation NRS 463.370, 463.373 to 463.3855, inclusive, [463.401,]

76-4  463.660, 464.015 and 464.040, and section 74 of this act, must be

76-5  paid to the Board on or before the dates respectively provided by

76-6  law for each fee or tax.

76-7      4.  Application for renewal of licenses for slot machines only

76-8  must be made by the operators of the locations where such machines

76-9  are situated.

76-10     5.  Any person failing to pay any state license fees or taxes due

76-11  at the times respectively provided shall pay in addition to such

76-12  license fees or taxes a penalty of not less than $50 or 25 percent of

76-13  the amount due, whichever is the greater, but not more than $1,000

76-14  if the fees or taxes are less than 10 days late and in no case in excess

76-15  of $5,000. The penalty must be collected as are other charges,

76-16  license fees and penalties under this chapter.

76-17     6.  Any person who operates, carries on or exposes for play any

76-18  gambling game, gaming device or slot machine or who

76-19  manufactures, sells or distributes any gaming device, equipment,

76-20  material or machine used in gaming, after his license becomes

76-21  subject to renewal, and thereafter fails to apply for renewal as

76-22  provided in this section, is guilty of a misdemeanor and, in addition

76-23  to the penalties provided by law, is liable to the State of Nevada for

76-24  all license fees, taxes and penalties which would have been due

76-25  upon application for renewal.

76-26     7.  If any licensee or other person fails to renew his license as

76-27  provided in this section the Board may order the immediate closure

76-28  of all his gaming activity until the license is renewed by the

76-29  payment of the necessary fees, taxes, interest and any penalties.

76-30  Except for a license for which fees are based on the gross revenue of

76-31  the licensee, failure to renew a license within 30 days after the date

76-32  required by this chapter shall be deemed a surrender of the license.

76-33     8.  The voluntary surrender of a license by a licensee does not

76-34  become effective until accepted in the manner provided in the

76-35  regulations of the Board. The surrender of a license does not relieve

76-36  the former licensee of any penalties, fines, fees, taxes or interest

76-37  due.

76-38     Sec. 166.  NRS 463.370 is hereby amended to read as follows:

76-39      463.370  1.  Except as otherwise provided in NRS 463.373,

76-40  the Commission shall charge and collect from each licensee a

76-41  license fee based upon all the gross revenue of the licensee as

76-42  follows:

76-43     (a) Three and one-quarter percent of all the gross revenue of

76-44  the licensee which does not exceed $50,000 per calendar month;

77-1      (b) Four and one-quarter percent of all the gross revenue of the

77-2  licensee which exceeds $50,000 per calendar month and does not

77-3  exceed $134,000 per calendar month; and

77-4      (c) Six and [one-quarter] one-half percent of all the gross

77-5  revenue of the licensee which exceeds $134,000 per calendar month.

77-6      2.  Unless the licensee has been operating for less than a full

77-7  calendar month, the Commission shall charge and collect the fee

77-8  prescribed in subsection 1, based upon the gross revenue for the

77-9  preceding calendar month, on or before the 24th day of the

77-10  following month. Except for the fee based on the first full month of

77-11  operation, the fee is an estimated payment of the license fee for the

77-12  third month following the month whose gross revenue is used as its

77-13  basis.

77-14     3.  When a licensee has been operating for less than a full

77-15  calendar month, the Commission shall charge and collect the fee

77-16  prescribed in subsection 1, based on the gross revenue received

77-17  during that month, on or before the 24th day of the following

77-18  calendar month of operation. After the first full calendar month of

77-19  operation, the Commission shall charge and collect the fee based on

77-20  the gross revenue received during that month, on or before the 24th

77-21  day of the following calendar month. The payment of the fee due for

77-22  the first full calendar month of operation must be accompanied by

77-23  the payment of a fee equal to three times the fee for the first full

77-24  calendar month. This additional amount is an estimated payment of

77-25  the license fees for the next 3 calendar months. Thereafter, each

77-26  license fee must be paid in the manner described in subsection 2.

77-27  Any deposit held by the Commission on July 1, 1969, must be

77-28  treated as an advance estimated payment.

77-29     4.  All revenue received from any game or gaming device

77-30  which is operated on the premises of a licensee, regardless of

77-31  whether any portion of the revenue is shared with any other person,

77-32  must be attributed to the licensee for the purposes of this section and

77-33  counted as part of the gross revenue of the licensee. Any other

77-34  person, including, without limitation, an operator of an inter-casino

77-35  linked system, who is authorized to receive a share of the revenue

77-36  from any game, gaming device or inter-casino linked system that is

77-37  operated on the premises of a licensee is liable to the licensee for

77-38  that person’s proportionate share of the license fees paid by the

77-39  licensee pursuant to this section and shall remit or credit the full

77-40  proportionate share to the licensee on or before the 24th day of each

77-41  calendar month. The proportionate share of an operator of an inter-

77-42  casino linked system must be based on all compensation and other

77-43  consideration received by the operator of the inter-casino linked

77-44  system, including, without limitation, amounts that accrue to the

77-45  meter of the primary progressive jackpot of the inter-casino linked

78-1  system and amounts that fund the reserves of such a jackpot, subject

78-2  to all appropriate adjustments for deductions, credits, offsets and

78-3  exclusions that the licensee is entitled to take or receive pursuant to

78-4  the provisions of this chapter. A licensee is not liable to any other

78-5  person authorized to receive a share of the licensee’s revenue from

78-6  any game, gaming device or inter-casino linked system that is

78-7  operated on the premises of the licensee for that person’s

78-8  proportionate share of the license fees to be remitted or credited to

78-9  the licensee by that person pursuant to this section.

78-10     5.  An operator of an inter-casino linked system shall not enter

78-11  into any agreement or arrangement with a licensee that provides for

78-12  the operator of the inter-casino linked system to be liable to the

78-13  licensee for less than its full proportionate share of the license fees

78-14  paid by the licensee pursuant to this section, whether accomplished

78-15  through a rebate, refund, charge-back or otherwise.

78-16     6.  Any person required to pay a fee pursuant to this section

78-17  shall file with the Commission, on or before the 24th day of each

78-18  calendar month, a report showing the amount of all gross revenue

78-19  received during the preceding calendar month. Each report must be

78-20  accompanied by:

78-21     (a) The fee due based on the revenue of the month covered by

78-22  the report; and

78-23     (b) An adjustment for the difference between the estimated fee

78-24  previously paid for the month covered by the report, if any, and

78-25  the fee due for the actual gross revenue earned in that month. If the

78-26  adjustment is less than zero, a credit must be applied to the

78-27  estimated fee due with that report.

78-28     7.  If the amount of license fees required to be reported and paid

78-29  pursuant to this section is later determined to be greater or less than

78-30  the amount actually reported and paid, the Commission shall:

78-31     (a) Charge and collect the additional license fees determined to

78-32  be due, with interest thereon until paid; or

78-33     (b) Refund any overpayment to the person entitled thereto

78-34  pursuant to this chapter, with interest thereon.

78-35  Interest pursuant to paragraph (a) must be computed at the rate

78-36  prescribed in NRS 17.130 from the first day of the first month

78-37  following the due date of the additional license fees until paid.

78-38  Interest pursuant to paragraph (b) must be computed at one-half the

78-39  rate prescribed in NRS 17.130 from the first day of the first month

78-40  following the date of overpayment until paid.

78-41     8.  Failure to pay the fees provided for in this section shall be

78-42  deemed a surrender of the license at the expiration of the period for

78-43  which the estimated payment of fees has been made, as established

78-44  in subsection 2.

79-1      9.  Except as otherwise provided in NRS 463.386, the amount

79-2  of the fee prescribed in subsection 1 must not be prorated.

79-3      10.  Except as otherwise provided in NRS 463.386, if a licensee

79-4  ceases operation, the Commission shall:

79-5      (a) Charge and collect the additional license fees determined to

79-6  be due with interest computed pursuant to paragraph (a) of

79-7  subsection 7; or

79-8      (b) Refund any overpayment to the licensee with interest

79-9  computed pursuant to paragraph (b) of subsection 7,

79-10  based upon the gross revenue of the licensee during the last 3

79-11  months immediately preceding the cessation of operation, or

79-12  portions of those last 3 months.

79-13     11.  If in any month[,] the amount of gross revenue is less than

79-14  zero, the licensee may offset the loss against gross revenue in

79-15  succeeding months until the loss has been fully offset.

79-16     12.  If in any month[,] the amount of the license fee due is less

79-17  than zero, the licensee is entitled to receive a credit against any

79-18  license fees due in succeeding months until the credit has been fully

79-19  offset.

79-20     Sec. 167.  NRS 463.370 is hereby amended to read as follows:

79-21      463.370  1.  Except as otherwise provided in NRS 463.373,

79-22  the Commission shall charge and collect from each licensee a

79-23  license fee based upon all the gross revenue of the licensee as

79-24  follows:

79-25     (a) Three and [one-quarter] one-half percent of all the gross

79-26  revenue of the licensee which does not exceed $50,000 per calendar

79-27  month;

79-28     (b) Four and [one-quarter] one-half percent of all the gross

79-29  revenue of the licensee which exceeds $50,000 per calendar month

79-30  and does not exceed $134,000 per calendar month; and

79-31     (c) Six and [one-half] three-quarters percent of all the gross

79-32  revenue of the licensee which exceeds $134,000 per calendar month.

79-33     2.  Unless the licensee has been operating for less than a full

79-34  calendar month, the Commission shall charge and collect the fee

79-35  prescribed in subsection 1, based upon the gross revenue for the

79-36  preceding calendar month, on or before the 24th day of the

79-37  following month. Except for the fee based on the first full month of

79-38  operation, the fee is an estimated payment of the license fee for the

79-39  third month following the month whose gross revenue is used as its

79-40  basis.

79-41     3.  When a licensee has been operating for less than a full

79-42  calen