Nevada Tax Relief: MBT, Commerce Tax & Sales Tax Debt Help

Nevada Tax Relief Overview

Owing Nevada state taxes is different from owing the IRS. The Nevada Department of Taxation (NDT) has its own rules, deadlines, and collection tools. And unlike most states, Nevada has no personal income tax — which means individual residents do not owe state income tax, but businesses must navigate Nevada's unique tax system.

Nevada Has No Personal Income Tax

Nevada does not impose a personal income tax on individuals. If you are an individual taxpayer worried about personal state income tax debt, that tax type does not exist in Nevada. However, businesses operating in the state face other significant Nevada state taxes, including the Modified Business Tax (MBT), Commerce Tax, and sales/use tax.

The primary types of tax that businesses and individuals may owe in Nevada are:

• Modified Business Tax (MBT) — A quarterly payroll tax on employers (1.17% for general business)
• Commerce Tax — An annual gross receipts tax for businesses with Nevada revenue over $4 million
• Sales and Use Tax — Ranges from 6.850% to 8.375% depending on the county

Depending on your situation, you may need one or more of the following:

• A payment plan to pay over time
• An Offer in Compromise to settle for less than the full amount
• An appeal if you received a deficiency determination you disagree with
• Penalty relief if penalties make the balance impossible to pay
• Lien release or levy resolution if collection action has started
• Filing help if you have unfiled Nevada tax returns

Nevada Tax Relief Options at a Glance

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What Nevada Tax Notice Did You Receive?

Select your notice type for a quick explanation of what it means and your options.

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What the Nevada Department of Taxation Can Do to Collect

If you owe Nevada state taxes and do not address the balance, the Nevada Department of Taxation has a range of collection tools under NRS Title 32. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the agency may use.

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Nevada Tax Payment Plans

If you cannot pay your Nevada state tax liability in full, a payment plan (installment agreement) may be an option. The Nevada Department of Taxation offers written installment agreements under NRS 360.2915 where permitted by law.

Key Conditions for Nevada Payment Plans

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Sources: NRS 360.2915 (general installment authorization) | NAC 360.452 (personal guaranty requirement; Commission approval thresholds). Approval is discretionary. No guarantee of approval.

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Which Nevada Tax Relief Option Fits Your Situation?

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Nevada Offer in Compromise (OIC) Program

Yes — Nevada does have an Offer in Compromise program. Under NRS 360.263, the Nevada Tax Commission (an 8-member body) may compromise a taxpayer's liability for any tax, contribution, premium, fee, interest, or penalty. This is Nevada's state-level OIC program, separate from any federal IRS OIC.

Three Grounds for OIC Approval

An OIC may be approved if a majority of the Nevada Tax Commission determines that:

• (a) Uncollectibility — It is unlikely the Department can collect the entire liability
• (b) Doubt as to Liability — The amount of liability is unclear or disputed
• (c) Equity and Fairness — The compromise is appropriate based on considerations of equity and fairness

OIC Application Requirements

Under NAC 360.438, an OIC application must include:

• A statement of grounds for the compromise
• Complete financial documentation (statements, bank records, ledgers, asset lists)
• An affirmation signed under penalty of perjury
• A written consent to suspend all statutory limitation periods during the Commission's review

OIC Approval Process

OIC applications are reviewed by the Department of Taxation and then recommended to the Nevada Tax Commission for approval at public Commission meetings. The Commission votes on each OIC individually. This is a formal process that takes time, and there is no guarantee of approval.

Important: OIC Is Not Automatic. Unlike some federal processes, Nevada OIC requires a Commission vote on each case. The process involves financial disclosure, public review, and Commission approval. Not every application is accepted. We will tell you if an OIC is not realistic for your situation.

Source: NRS 360.263 | NAC 360.438 | Nevada Tax Commission Meeting Minutes

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Nevada Modified Business Tax (MBT) Relief

The Modified Business Tax (MBT) is Nevada's primary business tax — a quarterly payroll tax imposed on employers. It applies to total Nevada gross wages, less employer-paid health care benefits, and a threshold exemption. Businesses register for MBT automatically when registering for Unemployment Insurance with the Employment Security Division.

MBT Tax Rates (Effective July 1, 2023)

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Key MBT Rules

Health Insurance Deduction: Employers may deduct employer-paid health insurance/health benefits plan costs from gross wages before calculating MBT. Self-insured employers may deduct amounts paid for claims, premiums, and stop-loss. Does not include amounts paid by employees, workers' compensation, life insurance, or disability.

Commerce Tax Credit: Businesses paying Commerce Tax are entitled to a credit toward MBT liability equal to 50% of Commerce Tax paid in the preceding fiscal year. The credit is valid for 4 sequential quarters and may be carried forward.

Filing Required: A return must still be filed even if wages are under the $50,000 exemption threshold.

Due Date: MBT returns are due on the last day of the month following the end of the calendar quarter.

Exemptions: Indian Tribes, nonprofit organizations under 26 U.S.C. 501(c), political subdivisions, and employers with household employees only are exempt.

MBT Late Payment Penalties

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Interest is 0.75% per month or fraction thereof on late payments.

Sources: NDT Modified Business Tax page | NRS 363A.135 / NRS 363B.115 | NRS 363A.130(4)

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Nevada Commerce Tax Relief

The Commerce Tax is an annual gross receipts tax on business entities engaged in business in Nevada whose Nevada gross revenue exceeds $4,000,000 in a fiscal year (July 1 through June 30). Businesses with $4 million or less in Nevada gross revenue are not required to file.

Commerce Tax Filing Threshold

Only businesses with Nevada gross revenue exceeding $4,000,000 in a fiscal year must file a Commerce Tax return. If your revenue is at or below this threshold, you are not required to file.

Commerce Tax Calculation

Commerce Tax = (Nevada Gross Revenue – $4,000,000 threshold – allowable deductions) × industry rate based on NAICS code.

Commerce Tax Rates by Industry (NAICS)

There are 26 NAICS-based rate categories in total, ranging from 0.051% to 0.331%.

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Key Commerce Tax Deadlines

Return Due Date: 45 days after the close of the fiscal year (June 30), which is August 14th. If the due date falls on a weekend, the return is due the next business day.

Extension: Extensions of up to 30 days may be granted for good cause. If extended, no penalty is imposed, but interest accrues at 0.75% per month from the original due date.

Interest: 0.75% per month on late payments.

Commerce Tax and MBT Credit

Businesses that pay Commerce Tax can claim a credit equal to 50% of the Commerce Tax paid toward their MBT liability for the following 4 quarters. If the credit exceeds MBT owed, it may be carried forward up to the fourth quarter immediately following the end of the Commerce Tax year.

Sources: NDT Commerce Tax page | NRS 363C.200 to NRS 363C.560 | NRS 363C.390 (Rail Transportation rate)

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Nevada Sales and Use Tax

Nevada imposes sales and use tax on tangible personal property. The statewide base rate, combined with county rates, results in total rates ranging from 6.850% to 8.375%, depending on the county where the transaction takes place or delivery is made.

Sales Tax Rates by County (Selected Examples)

Full rate tables are available on the NDT website.

Sales Tax Due Date

Sales and Use Tax returns are due on the 20th of the month following the reporting period.

Responsible Person Liability

Under NRS 360.297, a "responsible person" who willfully fails to collect or pay sales tax, or who attempts to evade payment, is jointly and severally liable for the tax, interest, and penalties. A "responsible person" includes an officer/employee of a corporation or member/employee of a partnership/LLC whose duty it is to collect, account for, or pay tax to the Department.

Successor Liability

Under NRS 360.525, a successor or assignee purchasing a business must withhold from the purchase price an amount sufficient to cover any tax liability of the seller. The successor becomes personally liable for unpaid taxes to the extent of the purchase price if they fail to withhold.

Source: NDT Sales and Use Tax General Info | NRS 372.105

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Nevada Penalty Relief

Penalty relief is different from a payment plan. A payment plan lets you pay over time. Penalty relief asks Nevada to reduce or remove penalties when allowed under state rules.

Under NRS 360.419, the Department may waive or reduce all or part of any penalty and/or interest if the Executive Director or hearing officer finds the failure to pay timely was the result of circumstances beyond the taxpayer's control, occurred despite the exercise of ordinary care, and without intent.

Reasonable Cause Criteria

Under NAC 360.396(3), reasonable cause for penalty/interest waiver includes:

• Fire, earthquake, flood, or other acts of God
• Theft
• Death or serious illness of the taxpayer, agent, or immediate family member
• Error or misconduct of an employee (including embezzlement)
• Erroneous written information provided by the Department
• Misaddressed but timely mailed return or payment

The Department also considers: compliance history, weight and sufficiency of evidence, and any other relevant factor.

First-Time Penalty Waiver

Under NAC 360.396:

• The Department shall waive penalty and interest of $15 or less as of the date payment is made.
• The Department may waive or reduce penalty/interest without Commission approval if: the taxpayer has not previously requested such a waiver, has not incurred penalties/interest in the 36 months preceding the request, and has timely filed all required returns and made all required payments after the period in question.

How to Request Penalty Relief

• A request must be made in writing, signed under penalty of perjury
• Include the reasons for seeking the reduction/waiver
• A form is available on the Department's website
• Supporting documentation strengthens your request

Approval is discretionary. No guarantee of penalty waiver.

Sources: NRS 360.419 | NAC 360.396 | NDT Taxpayer Bill of Rights

Penalty Relief vs. Payment Plan

A penalty waiver and a payment plan are separate processes. A payment plan does not automatically remove penalties. Penalty relief must be requested separately and approved based on reasonable cause. Even if penalties are waived, the underlying tax and interest must still be paid.

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Nevada Tax Deficiency Determination and Appeals

A Notice of Deficiency Determination from the Nevada Department of Taxation is a serious step. Once issued, it becomes the official amount Nevada says you owe. If you ignore it, your options to challenge the balance may be limited.

45-Day Deadline to File a Petition for Redetermination

Under NRS 360.360, a taxpayer has 45 days from service of the notice of deficiency determination to file a petition for redetermination with the Department of Taxation. If mailed, the postmark date is the date of filing. If not filed timely, the determination becomes final. Do not wait.

Three Levels of Appeal

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About the Nevada Tax Commission

The Nevada Tax Commission is the appellate body for tax disputes, consisting of 8 members under NRS 360.090. It hears appeals from Department of Taxation decisions and approves Offers in Compromise, payment plans, and settlement agreements. The Commission meets publicly and votes on each case individually.

Collection Stay During Appeal

Important: Filing a petition for redetermination tolls (stays) collection during the pendency of the appeal under NRS 360.395. This means the Department generally cannot take collection action while your appeal is being reviewed.

If you received a Notice of Deficiency Determination from Nevada, do not let the deadline pass. Missing the 45-day deadline can make the balance much harder to fight later.

Sources: NRS 360.360 | NAC 360.175 | NRS 360.390 | NRS 360.090 | NRS 233B.130

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Nevada Tax Liens

A tax lien is a public claim filed by the state against your property. In Nevada, it is created by filing a Certificate of Delinquency with the county recorder. It can affect your credit, your ability to sell or refinance real property, and your business reputation.

How Nevada Tax Liens Work

• Filing: If any tax or fee is not paid when due, the Department may file a certificate of delinquency with the county recorder. The certificate must state the amount due, the name and address of the liable person, and that the Department has complied with all legal procedures.
• Filing Time Limit: The Department must file a certificate of delinquency within 4 years after the date the tax or fee was due.
• Duration: A tax lien continues for 5 years after the filing of the certificate, unless sooner released or discharged. The lien may be extended by filing a new certificate within 5 years, which extends the lien for another 5 years.
• Priority: A tax lien has the effect and priority of a judgment lien and attaches to all real and personal property owned by the person at the time of filing or acquired afterward before the lien expires.
• Judgment Lien: Under NRS 360.420, the Department may file a certificate with the county clerk to create a judgment lien without a court proceeding. This lien continues for 5 years and may be extended.
• Credit Impact: Liens are often noted on credit reports and may adversely affect your ability to obtain credit.

Lien Release Conditions

Under NRS 360.475, the Department must release a lien when:

• The tax is paid in full
• The period of limitation for collecting the tax expires
• The lien resulted from a Department error
• Taxes are sufficiently secured by other property
• Release will not jeopardize collection
• Release facilitates collection
• The lien creates economic hardship

Sources: NRS 360.473 | NRS 360.475 | NDT Taxpayer Bill of Rights

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Nevada Bank Levy / Notice to Withhold Assets

A bank levy allows Nevada to freeze and take funds from your bank account to satisfy a tax debt. Under NRS 360.510, the Department may issue a notice of delinquency and demand that any person holding assets of the taxpayer (including banks, employers, or others owing money to the taxpayer). This can create immediate cash-flow problems.

Key Facts About Nevada Bank Levies

• Scope: The notice requires the recipient to withhold and transmit assets to the Department. If assets are transferred after notice, the recipient becomes liable to the State.
• No Advance Notice: Once a notice to withhold is served on your financial institution, the funds may be frozen without advance warning to you.
• Business Accounts: Business bank accounts are not exempt from withholding notices.
• Multiple Levies: The Department may issue multiple notices if the full liability is not satisfied.
• Seizure Authority: Under NRS 360.530, the Department has the authority to seize property for payment of sales tax, use tax, or other excise taxes due.

Warrant for Collection

Under NRS 360.483, the Department may issue a warrant for collection directing the sheriff or constable to levy upon and sell the taxpayer's real and personal property to satisfy the tax debt. The warrant has the same effect as an execution.

If your account has been levied or you received a warrant notice, you need to act quickly. A levy may be lifted or modified in certain situations, but the timeline is tight. No guarantee of release.

Sources: NRS 360.510 | NRS 360.483 | NRS 360.530

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Nevada Wage Garnishment for Tax Debt

Wage garnishment means Nevada can take money directly from your paycheck to pay your state tax debt. Under NRS 360.510, the Department may issue a notice to withhold to your employer, requiring them to withhold a portion of your wages and transmit them to the Department.

Wage Garnishment vs. Bank Levy

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If you have received a notice about garnishment or an intent to garnish, do not ignore it. Once garnishment starts, the money is taken before you receive your paycheck.

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Unfiled Nevada Tax Returns

If you have not filed Nevada tax returns for one or more periods, that can block most resolution options. NDT may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.

Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It's better to get the returns prepared correctly with the right revenue, deductions, and Nevada credits.

Why Filing Matters

• Unfiled returns block payment plan eligibility
• NDT may issue estimated assessments with a higher tax than you actually owe
• Penalty relief generally requires all returns to be filed
• The statute of limitations on collections may not start until a return is filed
• OIC applications require all returns to be filed

Statute of Limitations on Assessment

Source: NRS 360.355

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Nevada Business Tax Debt: MBT, Commerce Tax & Sales Tax

Business tax debt in Nevada involves unique taxes not found in most other states. The Modified Business Tax (a payroll tax) and the Commerce Tax (a gross receipts tax) are the two primary business taxes. Sales tax and use tax are also significant obligations for individuals and businesses operating in the state.

Responsible Person Warning

Under NRS 360.297, a "responsible person" who willfully fails to collect or pay tax, or who attempts to evade payment, is jointly and severally liable for the tax, interest, and penalties. This includes officers, employees, members, or anyone with control over disbursements whose duty it is to collect, account for, or pay tax.

Successor Liability

Under NRS 360.525, anyone purchasing a business must withhold from the purchase price an amount sufficient to cover the seller's tax liability. The successor becomes personally liable for unpaid taxes (to the extent of the purchase price) if they fail to withhold. The Department must provide a certificate of the amount due within 60–90 days of a written request.

Modified Business Tax (MBT) Debt

Unpaid MBT can lead to penalties (up to 10%), interest (0.75%/month), liens, levies, and personal liability for responsible persons. MBT is Nevada's primary business tax — a quarterly payroll tax.

Commerce Tax Debt

Applies to businesses with Nevada gross revenue over $4 million. Rates range from 0.051% to 0.331% based on the NAICS code. Returns are due August 14 annually. Late filing triggers penalties and interest.

Sales Tax Debt

Unpaid sales tax can lead to license issues, penalties, aggressive collection action, and personal liability for responsible persons under NRS 360.297. County rates range from 6.850% to 8.375%.

Use Tax Obligations

Use tax applies to tangible personal property purchased out of state for use in Nevada. Businesses must self-assess and remit use tax when sales tax was not collected at purchase.

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Nevada Tax Relief Tools & Resources

Use these Nevada resources to understand your balance, payment options, and rights. Then request a review if the numbers show the balance is growing or collection is already active.

• Nevada Tax Penalty & Interest Calculator — Estimate how much penalties and interest have added to your balance. Nevada penalties range from 2% to 10% based on lateness; interest is 0.75% per month.
• Nevada Department of Taxation — Access your Nevada tax account, view balances, make payments, and find forms. Phone: (866) 962-3707, Mon–Fri, 7:30 AM–5:00 PM PT. tax.nv.gov
• Nevada Tax Forms — Find Nevada state tax forms from the official NDT website, including MBT (TAX-F002, TAX-F003), Commerce Tax (EXC-F027), and sales tax forms.
• Nevada Tax Commission — The 8-member appellate body that hears appeals, approves OICs, and oversees the Department of Taxation.
• NRS Title 32 — Tax Laws — Nevada's tax laws are codified in NRS Title 32 (Chapters 360–374). General Administration is in Chapters 360 and 360B. MBT is in Chapters 363A and 363B. Commerce Tax is in Chapter 363C. Sales and Use Tax are in Chapters 372 and 374.
• Nevada Sales Tax Rate Lookup — Find the current sales tax rate for any Nevada county. Rates range from 6.850% to 8.375%.

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Nevada Government Resources

These are the official Nevada sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.

• Nevada Department of Taxation (NDT) — Official tax agency portal
• NDT Contact: (866) 962-3707 — Monday-Friday, 7:30 AM-5:00 PM PT
• NDT Modified Business Tax Page — MBT rates, forms, and instructions
• NDT Commerce Tax Page — Commerce tax rates by NAICS and filing info
• NDT Sales and Use Tax Information — Rates, filing, and compliance
• NDT Taxpayer Bill of Rights — Your rights as a Nevada taxpayer
• Nevada Revised Statutes (NRS) — Nevada tax laws codified
• Nevada Administrative Code (NAC) — Department regulations

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Not Sure What to Do With Your Nevada Tax Situation?

Select the card that matches your situation to jump to the relevant section.

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Frequently Asked Questions About Nevada Tax Relief

Does Nevada have a state income tax?

No. Nevada does not impose a personal income tax on individuals. This is a key distinguishing feature of Nevada's tax system. The primary business taxes are the Modified Business Tax (MBT), a payroll tax, and the Commerce Tax, a gross receipts tax for businesses with Nevada gross revenue exceeding $4 million per year. Sales and use tax also applies to purchases of tangible personal property.

What is Nevada's Modified Business Tax?

The Modified Business Tax (MBT) is Nevada's primary business tax — a quarterly payroll tax imposed on employers. The general business rate is 1.17% on taxable wages exceeding $50,000 per calendar quarter (effective July 1, 2023). Financial institutions and mining pay 1.554% of wages with no exemption threshold. Employers may deduct employer-paid health insurance from gross wages before calculating MBT. A Commerce Tax credit of 50% of Commerce Tax paid may also be applied.

What is Nevada's Commerce Tax?

The Commerce Tax is an annual gross receipts tax on Nevada businesses whose Nevada gross revenue exceeds $4,000,000 in a fiscal year (July 1 through June 30). There are 26 NAICS-based rate categories ranging from 0.051% to 0.331%, with Rail Transportation (NAICS 482) at the top of the range. Returns are due August 14 each year. Businesses with $4 million or less in Nevada gross revenue are not required to file. A 30-day extension may be granted for good cause, but interest still accrues.

Does Nevada have an offer in compromise?

Yes. Under NRS 360.263, the Nevada Tax Commission may compromise a taxpayer's liability for any tax, fee, interest, or penalty. An OIC may be approved on three grounds: (a) it is unlikely the Department can collect the entire liability (uncollectibility), (b) the amount of liability is unclear (doubt as to liability), or (c) the compromise is appropriate based on considerations of equity and fairness. Each OIC is voted on individually by the 8-member Nevada Tax Commission at public meetings. The process requires financial documentation and a signed consent to suspend statutory limitation periods during review.

Can I get a payment plan for Nevada state taxes?

Yes. The Nevada Department of Taxation offers written installment agreements of up to 12 months, with longer plans allowed for good cause. To qualify, you must provide the required information, agree to the plan terms, show an inability to pay in full immediately, and make an initial payment. A personal guaranty is required for all installment agreements under NAC 360.452, and agreements exceeding 36 months or $50,000 in tax require final approval from the Nevada Tax Commission. All returns must be filed, and current taxes paid timely while the plan is in effect. Interest continues to accrue at 0.75% per month on the unpaid balance.

Does a Nevada payment plan stop penalties and interest?

No. A payment plan lets you pay over time, but interest continues to accrue at 0.75% per month on the unpaid balance during the plan. Penalties already assessed remain unless separately waived through Nevada's reasonable cause process under NRS 360.419. The plan does not erase the underlying tax debt. If you default, the full amount becomes due immediately, and collection action may resume.

How long does a Nevada tax lien last?

A Nevada tax lien continues for 5 years after the filing of the certificate of delinquency, unless sooner released or discharged. The lien may be extended by filing a new certificate within 5 years of the original filing or last extension, which extends the lien for another 5 years. The Department must file a certificate of delinquency within 4 years after the date the tax was due. A lien may be released when the tax is paid, the collection period expires, the lien resulted from a Department error, or other conditions under NRS 360.475 are met.

Can Nevada levy a bank account?

Yes. Under NRS 360.510, the Nevada Department of Taxation may issue a notice of delinquency and demand to any person holding assets of the taxpayer, including banks. The notice requires the recipient to withhold and transmit assets to the Department. If assets are transferred after notice, the recipient becomes liable to the State. The Department may also issue a warrant for collection under NRS 360.483 directing the sheriff to levy upon and sell property. Acting quickly may help in certain cases.

Can Nevada garnish wages for state taxes?

Yes. Under NRS 360.510, the Nevada Department of Taxation may issue a notice to withhold to any person holding assets of the taxpayer, including employers. The employer is required to withhold and transmit a portion of the taxpayer's wages to the Department. The wage withholding remains in effect for subsequent pay periods until the total amount has been withheld and remitted.

What if I have unfiled Nevada tax returns?

Unfiled returns can block most resolution options. Nevada may estimate your tax and issue assessments that are higher than what you actually owe. Filing accurate returns can sometimes reduce an incorrect balance. The statute of limitations is 3 years from the last day of the month following the reporting period (8 years if no return is filed; unlimited if a fraudulent return is filed). Do not rush or file bad returns — get them prepared correctly.

Can Nevada waive penalties?

Yes. Under NRS 360.419, the Department may waive or reduce penalties and/or interest if the failure to pay timely was the result of circumstances beyond the taxpayer's control, occurred despite the exercise of ordinary care, and without intent. Qualifying reasons include fire, earthquake, flood, theft, death or serious illness, error by an employee (including embezzlement), or erroneous written information from the Department. A first-time waiver may also be available if you have not incurred penalties in the prior 36 months. The request must be in writing and signed under penalty of perjury.

Can I appeal a Nevada tax assessment?

Yes. You have 45 days from service of the Notice of Deficiency Determination to file a petition for redetermination with the Department of Taxation. A hearing officer will review your case. After the hearing officer's decision, you may appeal to the Nevada Tax Commission within 30 days. Judicial review must be filed within 30 days of the final Tax Commission decision in the First Judicial District Court (Carson City) or applicable county district court. Filing a petition stays collection during the appeal.

What is the interest rate on Nevada tax debt?

Interest on delinquent Nevada taxes accrues at 0.75% per month (9% annual rate) from the due date until payment is made. This applies to all tax types administered by the Department of Taxation under NRS 360.417, NRS 360.295, and NRS 372.595.

Can I be held personally liable for my business's Nevada tax debt?

Yes. Under NRS 360.297, a "responsible person" who willfully fails to collect or pay tax, or who attempts to evade payment, is jointly and severally liable for the tax, interest, and penalties. This includes officers, employees, members, or anyone with control over disbursements whose duty it is to collect, account for, or pay tax to the Department. This applies to sales tax, use tax, and other taxes administered by NDT.

Can I get a credit for the Commerce Tax paid against my MBT?

Yes. Businesses paying Commerce Tax are entitled to a credit toward MBT liability equal to 50% of Commerce Tax paid in the preceding fiscal year. The credit is valid for 4 sequential quarters. If the credit exceeds MBT owed, it may be carried forward up to the fourth quarter immediately following the end of the Commerce Tax year.

Sources Used

These are the official government sources used for this page. Always check the current official source for the most up-to-date information.

• Nevada Department of Taxation — Official Portal: tax.nv.gov ↗
• Nevada Department of Taxation — Contact: (866) 962-3707, Mon-Fri, 7:30 AM-5:00 PM PT: tax.nv.gov ↗
• Nevada Department of Taxation — Modified Business Tax: tax.nv.gov ↗
• Nevada Department of Taxation — Commerce Tax: tax.nv.gov ↗
• Nevada Department of Taxation — Sales and Use Tax: tax.nv.gov ↗
• Nevada Department of Taxation — Taxpayer Bill of Rights: tax.nv.gov ↗

• NRS 360.090 — Nevada Tax Commission (8 members)
• NRS 360.263 — Offer in Compromise authority
• NRS 360.2915 — Installment Agreements
• NRS 360.297 — Responsible Person Liability
• NRS 360.355 — Statute of Limitations on Assessment
• NRS 360.360 — Petition for Redetermination (45-day deadline)
• NRS 360.390 — Appeals to Tax Commission
• NRS 360.395 — Collection Stay During Appeal
• NRS 360.419 — Penalty and Interest Waiver
• NRS 360.473 — Tax Liens (5-year duration)
• NRS 360.475 — Lien Release Conditions
• NRS 360.483 — Warrant for Collection
• NRS 360.510 — Notice to Withhold Assets
• NRS 360.525 — Successor Liability
• NRS 360.530 — Seizure of Property
• NRS 363A / 363B — Modified Business Tax
• NRS 363C — Commerce Tax
• NRS 372 / 374 — Sales and Use Tax
• NAC 360.396 — Penalty Waiver Procedures
• NAC 360.438 — OIC Application Requirements
• Nevada Tax Commission Meeting Minutes — OIC approval documentation

Disclaimer: This page provides general information about Nevada state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Nevada has no personal income tax. The primary business taxes are the Modified Business Tax (MBT) and Commerce Tax. Always consult the official Nevada Department of Taxation website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for payment plans, Offers in Compromise, penalty relief, and other resolutions is discretionary and requires agency or Commission approval.