360.105 - Submission of proposed budget and legislation of Department to Nevada Tax Commission; submission of biennial report of Department to Nevada Tax Commission and Legislature. - Nevada Statutes

360.105  Submission of proposed budget and legislation of Department to Nevada Tax Commission; submission of biennial report of Department to Nevada Tax Commission and Legislature.

      1.  The Department shall:

      (a) In each even-numbered year, submit to the Nevada Tax Commission, at the meeting conducted by the Commission pursuant to NRS 361.455 or, if no such meeting is conducted during that year, at the meeting conducted by the Commission pursuant to subsection 2, a copy of the proposed budget for the Department and legislation proposed by the Department.

      (b) Prepare a report for each biennium which details:

             (1) The problem areas of compliance and collection;

             (2) Methods for improving taxpayer compliance and tax collections; and

             (3) Complaints received from taxpayers, including a description of the type and number of complaints received.

      (c) Submit a copy of the report to:

             (1) The Nevada Tax Commission, at its first meeting in each odd-numbered year; and

             (2) The Legislature on or before January 31 of each odd-numbered year.

      2.  If the Nevada Tax Commission does not meet pursuant to NRS 361.455 in an even-numbered year, it shall meet during June of that year to accept the proposed budget for the Department and legislation proposed by the Department.

      (Added to NRS by 1991, 1581; A 1997, 2594)