AB594
AN ACT relating to taxation; authorizing the Department of Taxation to deliver by electronic means notices, decisions and other written communications under certain circumstances; authorizing the Board of Economic Development to deny an application for an abatement, partial abatement or transferable tax credits under certain circumstances; revising the manner in which the Department determines the industry in which a business is engaged for the purposes of the commerce tax; revising the due date for the payment of sales and use taxes; authorizing businesses that recycle certain materials or produce certain fuels from recycled materials to apply to the Office of Economic Development for a partial abatement of certain taxes; and providing other matters properly relating thereto. Close title AN ACT relating to taxation; authorizing the Department of Taxation to deliver by electronic means notices, decisions and other written communications under certain circumstances; authorizing the Board of Economic Development to deny an application for an abatement, partial abatement or transferable tax credits under certain circumstances; revising the manner in which the Department determines the industry in which a business is engaged for the purposes of the commerce tax; revising the due date for the payment of sales and use taxes; authorizing businesses that recycle certain materials or produce certain fuels from recycled materials to apply to the Office of Economic Development for a partial abatement of certain taxes; and providing other matters properly relating thereto.
Introduction Date
Wednesday, May 21, 2025
Primary Sponsor
Assembly Committee on Ways and Means
Public exhibits
1
Support 0 · Opp 0 · Neutral 0
Auditor findings
0
recusal 0 · QPQ 0
AN ACT relating to taxation; authorizing the Department of Taxation to deliver by electronic means notices, decisions an
Section 1.3 of this bill authorizes the Department of Taxation to deliver by electronic means any notice, decision or other written communication that the Department is required to provide to a person under existing law, unless: (1) the person has opted out of receiving such notices, decisions or written communications by electronic means; or (2) another provision of law specifies the means by which the Department is required to send such a notice, decision or written communication. Under section 1.3, the electronic means by which the Department may send notices, decisions and other written communications are: (1) delivery to a secure account of a person who has registered for an account with an electronic system maintained by the Department; (2) delivery to an electronic mail address at which a person has agreed to receive notices, decisions and other written communications from the Department; and (3) posting a notice, decision or other written communication on an electronic network or Internet website maintained by the Department that is accessible to a person via the Internet or a mobile application and delivering a separate notice of such posting to the electronic mail address of the person. Sections 2 and 3 of this bill clarify that the Department is required to continue to provide notice by personal service or by mail of determinations of deficiency in the payment of taxes or the suspension or revocation of certain permits issued by the Department. (NRS 360.350, 360.59
NELIS exhibits (1 on file)
Bill text + amendments: view on NELIS →