Amendment vs bill Amendment 703 vs Enrolled

Struck = removed from the bill · added = the amendment's new text.

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Senate Bill No.
Session (81st) A SB389 R1 703 Amendment No.
389–Senator Neal Joint Sponsor:
703 Senate Amendment to Senate Bill No.
Assemblywoman Monroe-Moreno CHAPTER..........
389 First Reprint (BDR 43-585) Proposed by:
Senate Committee on Finance Amends:
Summary:
No Title:
Yes Preamble:
No Joint Sponsorship:
Yes Digest:
Yes Adoption of this amendment will:
(1) MAINTAIN the 2/3s majority vote requirement for final passage of S.B.
389 R1 (§§ 11.3, 30.23, 30.37, 31.13, 31.15).
(2) ADD an appropriation where one does not currently exist in S.B.
389 R1.
ASSEMBLY ACTION Initial and Date| SENATE ACTION Initial and Date Adopted Lost | Adopted Lost Concurred In Not | Concurred In Not Receded Not | Receded Not EXPLANATION:
Matter in (1) blue bold italics is new language in the original bill;
(2) variations of green bold underlining is language proposed to be added in this amendment;
(3) red strikethrough is deleted language in the original bill;
(4) purple double strikethrough is language proposed to be deleted in this amendment;
(5) orange double underlining is deleted language in the original bill proposed to be retained in this amendment.
JFD/BJF - Date:
5/25/2021 S.B.
No.
389—Establishes provisions governing peer-to-peer car sharing programs.
(BDR 43-585) Page 1 of 25 *A_SB389_R1_703* Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 3 SENATE B ILLNO .
389–ENATOR N EAL M ARCH 26,2021 _______________ JOINT SPONSOR :
ASSEMBLYWOMAN M ONROE -M ORENO _______________ Referred to Committee on Revenue and Economic Development SUMMARY—Establishes provisions governing peer-to-peer car sharing programs.
(BDR 43-585) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
requiring the charging and collecting of certain fees when a passenger car is shared through a peer-to- peer car sharing program;
requiring the charging and collecting of certain fees when a [vehicle] passenger car is shared through a peer-to-peer car sharing program;
Existing law requires, with certain exceptions, a person who leases a passenger car to another person for a period of 31 days or less, or by the day or by the trip, to which the passenger car was leased, excluding certain charges, and certainamount for additional fees imposed by certain counties.
Existing law requires, with certain exceptions, a person who leases a passenger car to another person for a period of 31 days or less, or by the day or by the trip, to charge and collect a governmental services fee of 10 percent of the total amount for which the passenger car was leased, excluding certain charges, and certain additional fees imposed by certain counties.
(NRS 482.313) Section 11.3 of this bill similarly requires a peer-to-peer car sharing program, with certain exceptions, to collect from each shared vehicle driver a governmental services fee of 10 percent of the total amount for which a passenger car was shared through the program, plus any additional fee imposed on the sharing of the passenger car by authorized counties.
(NRS 482.313) Section 11.3 of this bill similarly requires a peer-to-peer car sharing services fee of 10 percent of the total amount for which a passenger car was shared through the program, plus any additional fee imposed on the sharing of the passenger car by authorized counties.
Sections 11.7 and 30.23 of this bill require a peer-to-peer car sharing program to maintain certain the administration of the governmental services fee by the Department of Taxation.
[Section] Sections 11.7 and 30.23 of this bill [requires] require a peer-to-peer car sharing program to maintain certain records.
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Sections [31.1 and] 31.2-31.65 of this bill make conforming changes to provide for the administration of the governmental services fee by the Department of Taxation.
(NRS 372.185, 374.190, 374.191) A “retail sale” does not include a sale for resale in the regular course of business and a purchaser of tangible personal property who resale certificate to the retailer to avoid collection of the sales and use tax.
(NRS 372.185, 374.190, 374.191) A “retail sale” does not include a sale for resale in the regular course of business and a purchaser of tangible personal property who purchases the property for resale in the regular course of business may present a resale certificate to the retailer to avoid collection of the sales and use tax.
(NRS 372.050, 372.155, 372.225, 374.055, 374.160, 374.230) A person who purchases tangible personal property for the purpose of renting or leasing the property to customers may elect to pay sales and use tax on the purchase price of the tangible personal property or to collect and remit sales and use tax on the rental price of the tangible personal property to a customer.
(NRS 372.050, 372.155, 372.225, 374.055, Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 4 374.160, 374.230) A person who purchases tangible personal property for the purpose of renting or leasing the property to customers may elect to pay sales and use tax on the purchase price of the tangible personal property or to collect and remit sales and use tax on the rental price of the tangible personal property to a customer.
NAC 372.938) Section 11.5 of this bill requires a peer- to-peer car sharing program to collect and remit, on behalf of the shared vehicle owner, sales and use taxes on the total amount for which a shared vehicle that was sharing through the program if the owner of the shared vehicle has not paid any for sales or use tax due on the purchase of the vehicle or has elected to pay sales and use taxes measured by gross charges for which the vehicle is shared.
NAC 372.938) Section 11.5 of this bill [prohibits] requires a peer-to-peer car sharing program [from operating in this State unless the program has entered shared vehicle owner, sales and use [tax] taxes on the total amount for which a shared vehicle that was [shared] placed on a digital network or software application on or after October 1, 2021 for sharing through the program if the owner of the shared vehicle has not [, for any reason,] paid any sales or use tax due on the purchase of the vehicle or has elected to pay sales and use taxes measured by gross charges for which the vehicle is shared.
Section 11.5 provides that a peer-to-peer car sharing program is not liable for the failure to - 81st Session (2021) – 2 – collect and remit sales and use taxes on a shared vehicle if the peer-to-peer car sharing program can provide proof that it made reasonable efforts to obtain accurate information regarding whether sales and use taxes were owed on the shared vehicle and the failure to collect and remit the sales and use taxes was due to incorrect or false information being provided by the shared vehicle owner.
Section 11.5 provides that a peer-to-peer car sharing program is not liable for the failure to collect and remit sales and use taxes on a shared vehicle if the peer-to-peer car sharing program can provide proof that it made reasonable efforts to obtain accurate information regarding whether sales and use taxes were owed on the shared vehicle and the failure to collect and remit the sales and use taxes was due to incorrect or false information being provided by the shared vehicle owner.
Existing law authorizes the board of county commissioners of certain counties 244A.810, 244A.860) Sections 31.13 and 31.15 of this bill provide that if theS board of county commissioners has imposed such a fee, the board of county commissioners is required to impose this fee on the sharing of a passenger car through a peer-to-peer car sharing program.
Existing law authorizes the board of county commissioners of certain counties in this State to impose a fee on the short-term lease of a passenger car.
(NRS 244A.810, 244A.860) imposed such a fee, the board of county commissioners is required to impose this fee on the sharing of a passenger car through a peer-to-peer car sharing program.
Section 30.13 of this bill provides that a peer-to-peer car sharing program 30.13 also requires a peer-to-peer car sharing program to ensure that, during each car sharing period, the shared vehicle owner and the shared vehicle driver are insured under a motor vehicle liability insurance policy meeting certain requirements.
Section 30.13 of this bill provides that a peer-to-peer car sharing program assumes requires a peer-to-peer car sharing program to ensure that, during each car sharingso period, the shared vehicle owner and the shared vehicle driver are insured under a motor vehicle liability insurance policy meeting certain requirements.
Existing federal law provides that a vehicle owner who rents or leases the vehicle is not vicariously liable for harm to persons or property that results or arises out of the use, operation or possession of the vehicle during the period of the rental or lease under certain circumstances.
Existing federal law provides that a vehicle owner who rents or leases the vehicle is not vicariously liable for harm to persons or property that results or arises out of the use, operation or possession of the vehicle during the period of the rental or lease under provisions of sections 2-30.67 of this bill are not to be construed to impose liability which is inconsistent with federal law.
(49 U.S.C.
Section 30.3 of this bill authorizes an insurer who defends or indemnifies certain claims to seek recovery from the motor vehicle insurer of a peer-to-peer car sharing program under certain circumstances.
§ 30106) Section 30.27 of this bill provides that the provisions of sections 2-30.67 of this bill are not to be construed to impose liability which is inconsistent with federal law.
Section 30.33 of this bill provides that a peer-to-peer car sharing program has an insurable interest in the shared vehicle during the car sharing period and may own and maintain certain types of motor vehicle liability insurance.
Section 30.3 of this bill authorizes an insurer who defends or indemnifies sharing program under certain circumstances.or vehicle insurer of a peer-to-peer car Section 30.33 of this bill provides that a peer-to-peer car sharing program has an insurable interest in the shared vehicle during the car sharing period and may own and maintain certain types of motor vehicle liability insurance.
Senate Amendment No.
Section 30.57 of this bill prohibits a peer-to-peer car sharing program from entering into a car sharing program agreement with a person who does not possess a valid driver’s license.
703 to Senate Bill No.
Section 30.6 of this bill establishes liability for the loss of or damage to equipment placed in or on a shared vehicle.
389 First Reprint Page 5 Section 30.57 of this bill prohibits a peer-to-peer car sharing program from entering driver’s license.g program agreement with a person who does not possess a valid Section 30.6 of this bill establishes liability for the loss of or damage to equipment placed in or on a shared vehicle.
- 81st Session (2021) – 3 – Section 30.67 of this bill prohibits a local governmental entity from imposing additional taxes, fees or licensing requirements on a peer-to-peer car sharing those which are applicable, in general, to all businesses.ared vehicle, other than Sections 4.3-11 of this bill define terms relating to peer-to-peer car sharing programs.
Section 30.67 of this bill prohibits a local governmental entity from imposing additional taxes, fees or licensing requirements on a peer-to-peer car sharing program, shared vehicle owner, shared vehicle driver or shared vehicle, other than those which are applicable, in general, to all businesses.
Existing law prohibits a person from engaging in the activities of a short-term lessor unless such person has obtained a license to do so.
Sections [5-11] 4.3-11 of this bill define terms relating to peer-to-peer car sharing progExisting law prohibits a person from engaging in the activities of a short-term lessor unless such person has obtained a license to do so.
(NRS 482.300) Section who makes a vehicle available through such a program are not engaged in thecle owner activities of a short-term lessor.
(NRS 482.300) Section 31 of this bill provides that a peer-to-peer car sharing program and a vehicle owner who makes a vehicle available through such a program are not engaged in the activities of a short-term lessor.
for certain costs associated with carrying out the provisions of this bill.tion EXPLANATION – Matter in bolded italics is new;
Section 31.7 of this bill makes appropriations to the Department of Taxation for certain costs associated with carrying out the provisions of this bill.
matter between brackets [omitted material] is material to be omitted.
Title 43 of NRS is hereby amended by adding thereto a new chapter to consist of the provisions set forth as sections 2 to 30.67, inclusive, of this act.
Title 43 of NRS is hereby amended by adding thereto a new chapter to consist of the provisions set forth as sections 2 to [29,] 30.67, inclusive, of this act.
As used in this chapter, unless the context otherwise requires, the words and terms defined in sections 3 to 11.1, inclusive, of this act have the meanings ascribed to them in those sections.
As used in this chapter, unless the context otherwise requires, the words and terms defined in sections 3 to [11,] 11.1, inclusive, of this act have the meanings ascribed to them in those sections.
Secs.
Sec.
3 and 4.
3.
4.
(Deleted by amendment.) Sec.
Secs.
6 and 7.
(Deleted by amendment.) - 81st Session (2021) – 4 – shared vehicle becomes subject to the control of the shared vehicle driver at or after the time the reservation of a shared vehicle is scheduled to begin, as documented in the records of the peer-to- peer car sharing program.
6.
(Deleted by amendment.) Sec.
7.
(Deleted by amendment.) Sec.
7.1.
“Car sharing start time” means the time when the shared vehicle becomes subject to the control of the shared vehicle driver at or after the time the reservation of a shared vehicle is scheduled to begin, as documented in the records of the peer-to-peer car sharing program.
Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 6 Sec.
The expiration of the agreed upon period of time established for the use of a shared vehicle according to the terms of the car sharing program agreement if the shared vehicle is delivered to a location alternatively agreed upon by the shared vehicle owner and shared vehicle driver and as communicated the car sharing program agreement;
The expiration of the agreed upon period of time established for the use of a shared vehicle according to the terms of the car sharing program agreement if the shared vehicle is delivered to a location alternatively agreed upon by the shared vehicle owner and shared vehicle driver and as communicated through a peer-to-peer car sharing program and incorporated into the car sharing program agreement;
orogram and incorporated into 3.
or 3.
“Shared vehicle” means a vehicle that is shared or available for sharing through a peer-to-peer car sharing program.
“Shared vehicle” means a [passenger car] vehicle that is shared or available for sharing through a peer-to-peer car sharing program.
been authorized to drive a shared vehicle by the shared vehicle owner pursuant to the terms of a car sharing program agreement.
10.
“Shared vehicle driver” means a person who has been authorized to drive a shared vehicle by the shared vehicle owner pursuant to the terms of a car sharing program agreement.
Sec.
“Shared vehicle owner” means the registered owner of a shared vehicle or a person who is authorized by the registered owner to make a vehicle available for sharing through a peer-to- peer car sharing program.
“Shared vehicle owner” means the registered owner of a shared vehicle or a person who is authorized by the registered owner to make a vehicle available for sharing through a peer-to-peer car sharing program.
- 81st Session (2021) – 5 – Sec.
Sec.
Except as otherwise provided in subsection 8, when a shared vehicle that is a passenger car is shared through a peer-to-peer car sharing program in this State, the peer-to-peer car sharing program shall charge and collect from the shared veh(a) A governmental services fee of 10 percent of the total amount for which the shared vehicle was shared with the shared vehicle driver, excluding any taxes or other fees imposed by a governmental entity and the items described in subsection 7;
Except as otherwise provided in subsection 8, when a shared vehicle that is a passenger car is shared through a peer-to-peer car sharing program in this State, the peer-to-peer car sharing program shall charge and collect from the shared vehicle driver:
(a) A governmental services fee of 10 percent of the total amount for which the shared vehicle was shared with the shared vehicle driver, excluding any taxes or other fees imposed by a governmental entity and the items described in subsection 7;
3.
Senate Amendment No.
Except as otherwise provided in a contract made pursuant deposit all money received from a peer-to-peer car sharingall program pursuant to the provisions of subsection 1 with the State Treasurer for credit to the State General Fund.
703 to Senate Bill No.
389 First Reprint Page 7 3.
Except as otherwise provided in a contract made pursuant to NRS 244A.820 or 244A.870, the Department of Taxation shall deposit all money received from a peer-to-peer car sharing program pursuant to the provisions of subsection 1 with the State Treasurer for credit to the State General Fund.
or (b) Charge and collect the fees required pursuant to subsection or any fee required pursuant to NRS 244A.810, 244A.860 - 81st Session (2021) – 6 – or 482.313 when sharing a shared vehicle through a peer-to-peer car sharing program if the shared vehicle owner is the registered owner of the shared vehicle or a person authorized by the registered owner of the shared vehicle to make the shared vehicle program.e for sharing through the peer-to-peer car sharing 6.
or (b) Charge and collect the fees required pursuant to subsection 1 or any fee required pursuant to NRS 244A.810, 244A.860 or 482.313 when sharing a shared vehicle through a peer-to-peer car sharing program if the shared vehicle owner is the registered owner of the shared vehicle or a person authorized by the registered owner of the shared vehicle to make the shared vehicle available for sharing through the peer-to-peer car sharing program.
6.
and (e) The amount of any charges assessed against a shared held responsible.r damages for which the shared vehicle driver is 8.
and (e) The amount of any charges assessed against a shared vehicle driver for damages for which the shared vehicle driver is held responsible.
The fees required pursuant to subsection 1 do not apply with respect to any shared vehicle made available through a peer- to-peer car sharing program to this State, its unincorporated agencies and instrumentalities or any county, city, district or other political subdivisions of this State.
8.
The fees required pursuant to subsection 1 do not apply with respect to any shared vehicle made available through a peer-to-peer car sharing program to this State, its unincorporated agencies and instrumentalities or any county, city, district or other political subdivisions of this State.
- 81st Session (2021) – 7 – Sec.
Sec.
Except as otherwise provided in subsection 2, a peer-to-peer car sharing program shall collect and remit, on behalf of any shared vehicle owner, sales and use taxes measured by the gross charges for the sharing of a vehicle that is placed on a sharing program on or after October 1, 2021, for the purpose of making the vehicle available for sharing through the peer-to-peer car sharing program if the shared vehicle owner has not paid any sales or use tax due or has elected to collect sales and use taxes measured by the gross charges for the sharing of the vehicle.
[A] Except as otherwise provided in subsection 2, a peer-to- peer car sharing program shall [not operate in this State unless the operator of the peer-to-peer car sharing program has entered into an agreement with the Department of Taxation whereby the peer-to-peer car sharing program agrees to] collect and remit, on behalf of any shared vehicle owner, sales and use taxes measured by the gross charges for the sharing of [the] a vehicle that is placed on a digital network or software application of the peer-to-peer car sharing program Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 8 on or after October 1, 2021, for the purpose of making the vehicle available for sharing through the peer-to-peer car sharing program if the shared vehicle owner has not [, for any reason,] paid any sales or use tax due or has elected to collect sales and use taxes measured by the gross charges for the sharing of the vehicle.
On or after October 1, 2021, a peer-to-peer car sharing program shall not allow a vehicle to be placed on a digital network for the purpose of making the vehicle available for sharinggram through the peer-to-peer car sharing program unless the peer-to- peer car sharing program first requests an electronic certification from the shared vehicle owner as to whether the shared vehicle owner paid all sales and use taxes due on the purchase of the shared vehicle.
[Before] On or after October 1, 2021, a peer-to-peer car sharing program [allows] shall not allow a vehicle to be [shared] placed on a digital network or software application of the peer-to-peer car sharing program for the purpose of making the vehicle available for sharing through the peer-to-peer car sharing program [,] unless the peer-to-peer car sharing program [must] first [determine] requests an electronic certification from the shared vehicle owner as to whether the shared vehicle owner paid all sales and use taxes due on the purchase of the shared vehicle.
The Department of Taxation may prescribe by regulation the method by which a peer-to-peer car sharing program shall obtain an electronic certification from the shared vehicle owner as to whether the shared vehicle owner paid all sales and use taxes due on the purchase of the shared vehicle.
The Department of Taxation may prescribe by regulation the method by which a peer-to-peer car sharing program shall [determine if] obtain an electronic certification from the shared vehicle owner as to whether the shared vehicle owner paid all sales and use taxes due on the purchase of the shared vehicle.
Nothing in this section shall be construed to relieve a peer- to-peer car sharing program of liability for collecting but failing to remit to the Department of Taxation any sales and use tax pursuant to this section.
Nothing in this section shall be construed to relieve a peer-to-peer car sharing program of liability for collecting but failing to remit to the Department of Taxation any sales and use tax pursuant to this section.
The Department of Taxation shall not require a peer-to-peer car sharing program to collect or remit - 81st Session (2021) – 8 – sales and use taxes measured by the gross charges for the sharing of the vehicle if the full amount of sales and use taxes were paid on the purchase price of the shared vehicle by the shared vehicle owner.
The Department of Taxation shall not require a peer-to-peer car sharing program to collect or remit sales and use taxes measured by the gross charges for the sharing of the vehicle if the full amount of sales and use taxes were paid on the purchase price of the shared vehicle by the shared vehicle owner.
records of a peer-to-peer car sharing program shall:taining the (a) Keep such records as may be necessary to determine the amount of the liability of the peer-to-peer car sharing program pursuant to sections 11.3 and 11.5 of this act;
Sec.
11.7.
1.
Each person responsible for maintaining the records of a peer-to-peer car sharing program shall:
(a) Keep such records as may be necessary to determine the amount of the liability of the peer-to-peer car sharing program pursuant to [section] sections 11.3 [of this act and the agreement entered into pursuant to section] and 11.5 of this act;
The Department of Taxation may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to sections 11.3 and 11.5 of this act.
The Department of Taxation may by regulation specify the types of records which must be kept to determine the amount of the liability of a taxpayer pursuant to [section] sections 11.3 [of this act and the agreement entered into pursuant to section] and 11.5 of this act.
Secs.
Senate Amendment No.
12-30.
703 to Senate Bill No.
389 First Reprint Page 9 Sec.
12.
13.
(Deleted by amendment.) Sec.
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15.
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(Deleted by amendment.) Sec.
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(Deleted by amendment.) Sec.
Except as otherwise provided in subsection 2, a peer-to-peer car sharing program assumes any tort liability of a shared vehicle during the car sharing period up to an amount of:
Except as otherwise provided in subsection 2, a peer-to- peer car sharing program assumes any tort liability of a shared vehicle owner arising out of the use or operation of the shared vehicle during the car sharing period up to an amount of:
or - 81st Session (2021) – 9 – (b) Who acts in concert with a shared vehicle driver who fails to return the shared vehicle pursuant to the terms of the car sharing program agreement.
or (b) Who acts in concert with a shared vehicle driver who fails to return the shared vehicle pursuant to the terms of the car sharing program agreement.
The assumption of liability pursuant to subsection 1 damage, uninsured and underinsured motorist or personal injuryperty protection losses by damaged third parties to the same extent as the insurance required by NRS 485.185 is required to include coverage for such damage or losses, up to any applicable amount set forth in subsection 1.
The assumption of liability pursuant to subsection 1 includes, without limitation, liability for bodily injury, property damage, uninsured and underinsured motorist or personal injury protection losses by damaged third parties to the same extent as the insurance required by NRS 485.185 is required to include coverage for such damage or losses, up to any applicable amount set forth in subsection 1.
and (3) For injury to or destruction of property of others in any one crash, $20,000, or any amount set forth in the car sharing program agreement which is greater than an amount provided for by this section.
and Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 10 (3) For injury to or destruction of property of others in any one crash, $20,000,  or any amount set forth in the car sharing program agreement which is greater than an amount provided for by this section.
(1) Expressly recognizes that the shared vehicle insured peer car sharing program;
(1) Expressly recognizes that the shared vehicle insured under the policy is made available and used through a peer-to-peer car sharing program;
orilable and used through a peer-to- (2) Does not prohibit or exclude the use of the shared vehicle by a shared vehicle driver.
or (2) Does not prohibit or exclude the use of the shared vehicle by a shared vehicle driver.
or (d) The shared vehicle owner, shared vehicle driver and peer- to-peer car sharing program.
or (d) The shared vehicle owner, shared vehicle driver and peer-to-peer car sharing program.
If, during the car sharing period, a claim arises in another state with minimum financial responsibility requirements that are higher than the amounts set forth in paragraph (a) of - 81st Session (2021) – 10 – of subsection 4 must satisfy the difference in minimum coverageents amounts, up to the applicable policy limits.
If, during the car sharing period, a claim arises in another state with minimum financial responsibility requirements that are higher than the amounts set forth in paragraph (a) of subsection 4, the insurance policy used to satisfy the requirements of subsection 4 must satisfy the difference in minimum coverage amounts, up to the applicable policy limits.
(a) Shall assume liability for damages up to the amounts set peer car sharing program’s own insurance policy, beginning withto- the first dollar of any claim;
(a) Shall assume liability for damages up to the amounts set forth in subsection 1, which may be satisfied through the peer-to-peer car sharing program’s own insurance policy, beginning with the first dollar of any claim;
(a) Limit the liability of a peer-to-peer car sharing program for any act or omission of the peer-to-peer car sharing program that vehicle through the peer-to-peer car sharing program;
(a) Limit the liability of a peer-to-peer car sharing program for any act or omission of the peer-to-peer car sharing program that results in injury to any person as a result of the use of a shared vehicle through the peer-to-peer car sharing program;
orf a shared (b) Limit the ability of a peer-to-peer car sharing program to, by contract, seek indemnification from the shared vehicle owner or shared vehicle driver for economic loss sustained by the peer- to-peer car sharing program resulting from a breach of the terms and conditions of the car sharing program agreement.
or (b) Limit the ability of a peer-to-peer car sharing program to, by contract, seek indemnification from the shared vehicle owner or shared vehicle driver for Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 11 economic loss sustained by the peer-to-peer car sharing program resulting from a breach of the terms and conditions of the car sharing program agreement.
As used in this section, “alternatively agreed upon location” means a location alternatively agreed upon by the shared vehicle owner and shared vehicle driver, as communicated - 81st Session (2021) – 11 – through a peer-to-peer car sharing program for the return of the shared vehicle.
As used in this section, “alternatively agreed upon location” means a location alternatively agreed upon by the shared vehicle owner and shared vehicle driver, as communicated through a peer-to-peer car sharing program for the return of the shared vehicle.
At the time the owner of a motor vehicle registers as a shared vehicle owner through a peer-to-peer car sharing his or her vehicle available for car sharing through a peer-to-peer car sharing program, the peer-to-peer car sharing program shall notify the shared vehicle owner that, if the shared vehicle has a lien against it, the use of the shared vehicle through a peer-to-peer car sharing program, including, without limitation, use without insurance coverage for physical damage, may violate the terms of the contract with the lienholder.
At the time the owner of a motor vehicle registers as a shared vehicle owner through a peer-to-peer car sharing program and before the shared vehicle owner is permitted to make his or her vehicle available for car sharing through a peer-to-peer car sharing program, the peer-to-peer car sharing program shall notify the shared vehicle owner that, if the shared vehicle has a lien against it, the use of the shared vehicle through a peer-to-peer car sharing program, including, without limitation, use without insurance coverage for physical damage, may violate the terms of the contract with the lienholder.
(a) Invalidate or limit an exclusion contained in a motor vehicle liability insurance policy, including, without limitation, any insurance policy in use or approved for use that excludes hire or for any business use.ade available for rent, sharing or (b) Invalidate, limit or restrict an insurer’s ability to underwrite an insurance policy or to cancel or decline to renew a policy.
(a) Invalidate or limit an exclusion contained in a motor vehicle liability insurance policy, including, without limitation, any insurance policy in use or approved for use that excludes coverage for motor vehicles made available for rent, sharing or hire or for any business use.
(b) Invalidate, limit or restrict an insurer’s ability to underwrite an insurance policy or to cancel or decline to renew a policy.
- 81st Session (2021) – 12 – (c) The amount of any fees paid by the shared vehicle driver for each car sharing period;
(c) The amount of any fees paid by the shared vehicle driver for each car sharing period;
and regulation.
and (e) Such other records as the Director may require by regulation.
other records as the Director may require by 2.
2.
Upon request, the peer-to-peer car sharing program shall provide copies of the peer-to-peer car sharing records maintained pursuant to this section and section 30.57 of this act to the shared vehicle owner, shared vehicle driver, insurer of the shared vehicle owner or shared vehicle driver or a claimant alleging damages related to the use of the shared vehicle to facilitate a claim coverage investigation or the settlement, negotiation or litigation of a claim.
Upon request, the peer-to-peer car sharing program shall provide copies of the peer-to-peer car sharing records maintained pursuant to this section and section 30.57 of this act to the shared vehicle owner, shared vehicle driver, insurer of the shared vehicle owner or shared vehicle driver or a claimant Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 12 alleging damages related to the use of the shared vehicle to facilitate a claim coverage investigation or the settlement, negotiation or litigation of a claim.
A peer-to-peer car sharing program that keeps outside of this State any books, papers and records maintained pursuant to this section and section 30.57 of this act shall pay to the officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
A peer-to-peer car sharing program that keeps outside of this State any books, papers and records maintained pursuant to this section and section 30.57 of this act shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
A motor vehicle insurer that defends or indemnifies a claim arising from the use of a shared vehicle shall - 81st Session (2021) – 13 – have the right to seek recovery against the motor vehicle insurer of the peer-to-peer car sharing program if the claim is:
A motor vehicle insurer that defends or indemnifies a claim arising from the use of a shared vehicle shall have the right to seek recovery against the motor vehicle insurer of the peer-to-peer car sharing program if the claim is:
and2.
and 2.
Excluded under the terms of the motor vehicle liability insurance policy of the motor vehicle insurer who is not the motor vehicle insurer of the peer-to-peer car sharing program.
Excluded under the terms of the motor vehicle liability insurance policy of the motor vehicle insurer who is not the motor vehicle insurer of the peer-to- peer car sharing program.
A peer-to-peer car sharing program shall not the peer-to-peer car sharing program holds a valid license issued by the Department pursuant to this chapter.
A peer-to-peer car sharing program shall not engage in business in this State unless the person who operates the peer-to-peer car sharing program holds a valid license issued by the Department pursuant to this chapter.
(b) Provide evidence of insurance coverage to satisfy any liability that accrues to a peer-to-peer car sharing program for damage that arises from the failure of the peer-to-peer car sharing program to comply with the provisions of this chapter in an amount established by the Director by regulation, which is separate from any insurance coverage a peer-to-peer car sharing program may use to satisfy the liability which may accrue to a - 81st Session (2021) – 14 – peer-to-peer car sharing program pursuant to section 30.13 of this act or which may be used to satisfy the requirements of subsection of section 30.13 of this act, or file a bond or make a deposit pursuant to section 30.5 of this act.
Senate Amendment No.
3.) PLicenses issued pursuant to subsection 2 expire on December 31 of each year.
703 to Senate Bill No.
389 First Reprint Page 13 (b) Provide evidence of insurance coverage to satisfy any liability that accrues to a peer-to-peer car sharing program for damage that arises from the failure of the peer-to-peer car sharing program to comply with the provisions of this chapter in an amount established by the Director by regulation, which is separate from any insurance coverage a peer-to-peer car sharing program may use to satisfy the liability which may accrue to a peer-to-peer car sharing program pursuant to section 30.13 of this act or which may be used to satisfy the requirements of subsection 4 of section 30.13 of this act, or file a bond or make a deposit pursuant to section 30.5 of this act.
(c) Pay a fee of $125.
3.
Licenses issued pursuant to subsection 2 expire on December 31 of each year.
maintain insurance in an amount established by the Director innd or regulations adopted pursuant to section 30.37 of this act to satisfy any liability that accrues to a peer-to-peer car sharing program for damage that arises from the failure of the peer-to-peer car sharing program to comply with the provisions of this chapter.
3.
Failure or refusal to furnish and keep in force any bond or maintain insurance in an amount established by the Director in regulations adopted pursuant to section 30.37 of this act to satisfy any liability that accrues to a peer- to-peer car sharing program for damage that arises from the failure of the peer- to-peer car sharing program to comply with the provisions of this chapter.
Except as otherwise provided in subsection 3, the Director shall make written findings of fact and conclusions and grant or finally deny the application or suspend or revoke the license within 15 days after the hearing unless, by interim order, the - 81st Session (2021) – 15 – Director extends the time to 30 days after the hearing.
Except as otherwise provided in subsection 3, the Director shall make written findings of fact and conclusions and grant or finally deny the application or suspend or revoke the license within 15 days after the hearing unless, by interim order, the Director extends the time to 30 days after the hearing.
If the Director finds that the action is necessary in the temporarily suspend or refuse to renew the license issued to a peer-to-peer car sharing program for a period not to exceed 30 days.
If the Director finds that the action is necessary in the public interest, upon notice to the licensee, the Director may temporarily suspend or refuse to renew the license issued to a peer-to-peer car sharing program for a period not to exceed 30 days.
Sec.
Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 14 Sec.
In lieu of insurance coverage to satisfy any liability that accrues to a peer-to-peer car sharing program for damage that arises from the failure of the peer-to-peer car sharing program to comply with the provisions of this chapter, a peer-to- peer car sharing program may:
In lieu of insurance coverage to satisfy any liability that accrues to a peer-to-peer car sharing program for damage that arises from the failure of the peer-to-peer car sharing program to comply with the provisions of this chapter, a peer-to-peer car sharing program may:
(b) Deposit with the Department, under such terms as the Director may prescribe, a like amount of lawful money of the United States or a savings certificate of a bank, credit union, which must state that the amount is unavailable for withdrawala, except upon order of the Director.
(b) Deposit with the Department, under such terms as the Director may prescribe, a like amount of lawful money of the United States or a savings certificate of a bank, credit union, savings and loan association or savings bank situated in Nevada, which must state that the amount is unavailable for withdrawal except upon order of the Director.
- 81st Session (2021) – 16 – 4.
4.
A deposit made pursuant to paragraph (b) of subsection 1 may be disbursed by the Director, for good cause shown and after notice and an opportunity for hearing, in an amount determined by the Director to compensate a shared vehicle owner or shared licensee to provide the disclosures required by section 30.53 of this act or to otherwise comply with the provisions of this chapter, or released upon receipt of:
A deposit made pursuant to paragraph (b) of subsection 1 may be disbursed by the Director, for good cause shown and after notice and an opportunity for hearing, in an amount determined by the Director to compensate a shared vehicle owner or shared vehicle driver for an injury incurred due to the failure of the licensee to provide the disclosures required by section 30.53 of this act or to otherwise comply with the provisions of this chapter, or released upon receipt of:
ceases to be licensed by the Department, if the Director is satisfied that there are no outstanding claims against the deposit;
(a) By order of the Director, 3 years after the date the licensee ceases to be licensed by the Department, if the Director is satisfied that there are no outstanding claims against the deposit;
or (b) By order of court, at any time within 3 years after the date the licensee ceases to be licensed by the Department, upon evidence satisfactory to the court that there are no outstanding claims against the deposit.
or Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 15 (b) By order of court, at any time within 3 years after the date the licensee ceases to be licensed by the Department, upon evidence satisfactory to the court that there are no outstanding claims against the deposit.
- 81st Session (2021) – 17 – 2.
2.
sharing program on the shared vehicle owner and the sharedr vehicle driver is in effect only during each car sharing period and that, for any use of the shared vehicle by the shared vehicle driver after the car sharing termination time, the shared vehicle driver and shared vehicle owner may not have insurance coverage.
3.
That the insurance coverage of the peer-to-peer car sharing program on the shared vehicle owner and the shared vehicle driver is in effect only during each car sharing period and that, for any use of the shared vehicle by the shared vehicle driver after the car sharing termination time, the shared vehicle driver and shared vehicle owner may not have insurance coverage.
or license pursuant to subsection 3 of NRS 483.240 and possesses a’s valid driver’s license issued to the person in his or her home state or country that authorizes the person to operate vehicles of the class of the shared vehicle in that home state or country.
or (b) Is exempt from the requirement to obtain a Nevada driver’s license pursuant to subsection 3 of NRS 483.240 and possesses a valid driver’s license issued to the person in his or her home state or country that authorizes the person to operate vehicles of the class of the shared vehicle in that home state or country.
A peer-to-peer car sharing program shall have sole responsibility for any equipment, such as a GPS system or other special equipment, that is put in or on the shared vehicle to monitor or facilitate the car sharing transaction and shall - 81st Session (2021) – 18 – indemnify and hold harmless the shared vehicle owner for any damage to or theft of such equipment during the car sharing period not caused by the shared vehicle owner.
A peer-to-peer car sharing program shall have sole responsibility for any equipment, such as a GPS system or other special equipment, that is put in or on the shared vehicle to monitor or facilitate the car sharing transaction and shall indemnify and hold harmless the shared vehicle owner for any damage to or theft of such equipment during the car sharing period not caused by the shared vehicle owner.
A peer-to-peer car sharing program may enter into an agreement with a shared indemnify the peer-to-peer car sharing program for any loss or damage to such equipment that occurs during the car sharing period.
A peer-to-peer car sharing program may enter into an agreement with a shared vehicle driver wherein the shared vehicle driver agrees to indemnify the peer-to-peer car sharing program for any loss or damage to such equipment that occurs during the car sharing period.
Sec.
Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 16 Sec.
At the time a motor vehicle owner registers as a shared vehicle owner through a peer-to-peer car sharing program and before being permitted to make a shared vehicle available for car sharing through the peer-to-peer car sharing program, the peer-to-peer car sharing program shall:
At the time a motor vehicle owner registers as a shared vehicle owner through a peer-to-peer car sharing program and before being permitted to make a shared vehicle available for car sharing through the peer-to- peer car sharing program, the peer-to-peer car sharing program shall:
If a shared vehicle owner receives an actual notice of a safety recall on a shared vehicle while the shared vehicle is made available through a peer-to-peer car sharing program, the shared vehicle owner shall remove the shared vehicle from being made available through the peer-to-peer car sharing program as soon as safety recall repair has been made.
If a shared vehicle owner receives an actual notice of a safety recall on a shared vehicle while the shared vehicle is made available through a peer-to-peer car sharing program, the shared vehicle owner shall remove the shared vehicle from being made available through the peer-to-peer car sharing program as soon as possible after receiving the notice of the safety recall and until the safety recall repair has been made.
of the safety recall and until the 4.
4.
- 81st Session (2021) – 19 – (3) Any shared vehicle owner;
(3) Any shared vehicle owner;
(1) A peer-to-peer car sharing program operating within act to obtain from the local government any certificate, license oris permit to operate as a peer-to-peer car sharing program;
(1) A peer-to-peer car sharing program operating within the scope of a valid license issued pursuant to section 30.37 of this act to obtain from the local government any certificate, license or permit to operate as a peer-to-peer car sharing program;
(b) Prohibit an airport or its governing body from requiring a peer-to-peer car sharing program or shared vehicle owner to:
Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 17 (b) Prohibit an airport or its governing body from requiring a peer-to-peer car sharing program or shared vehicle owner to:
(1) Obtain a permit or certification to operate at the airport;
orrate at the airport;
or (3) Comply with any other requirement to operate at the airport.
(3) Comply with any other requirement to operate at the airport.
Nothing in this section shall be construed to exempt a peer- to-peer car sharing program from the requirement to obtain a state business license pursuant to chapter 76 of NRS.
Nothing in this section shall be construed to exempt a peer-to-peer car sharing program from the requirement to obtain a state business license pursuant to chapter 76 of NRS.
“Lease” means a contract by which the lienholder or owner of a vehicle transfers to another person, for compensation, the right to use such vehicle [.] but does not include the sharing of a vehicle - 81st Session (2021) – 20 – through a peer-to-peer car sharing program pursuant to sections 2 to 30.67, inclusive, of this act.
“Lease” means a contract by which the lienholder or owner of a vehicle transfers to another person, for compensation, the right to use such vehicle [.] but does not include the sharing of a vehicle through a peer-to-peer car sharing program pursuant to sections 2 to 30.67, inclusive, of this act.
to another person for a fixed period of more than 31 days.
3.
vehicle 4.
“Long-term lessor” means a person who has leased a vehicle to another person for a fixed period of more than 31 days.
4.
It is unlawful for any person to engage in the activities of a short-term lessor unless such person has been licensed pursuant to NRS 482.363.
It [Except as otherwise provided in section 11.3 of this act, it] is unlawful for any person to engage in the activities of a short-term lessor unless such person has been licensed pursuant to NRS 482.363.
(Deleted by amendment.) Sec.
[NRS 482.313 is hereby amended to read as follows:
482.313 1.
Except as otherwise provided in subsection 8 [,] and section 11.3 of this act, upon the lease of a passenger car by a short-term lessor in this State, the short-term lessor shall charge and collect from the short-term lessee:
(a) A governmental services fee of 10 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity and the items described in subsection 7;
and (b) Any fee required pursuant to NRS 244A.810 or 244A.860.
 The amount of each fee charged pursuant to this subsection must be indicated in the lease agreement.
2.
The fees due from a short-term lessor to the Department of Taxation pursuant to subsection 1 are due on the last day of each calendar quarter.
On or before the last day of the month following each calendar quarter, the short-term lessor shall:
(a) File with the Department of Taxation, on a form prescribed by the Department of Taxation, a report indicating the total amount of each of the fees collected by the short-term lessor pursuant to subsection 1 during the immediately preceding calendar quarter;
and (b) Remit to the Department of Taxation the fees collected by the short-term lessor pursuant to subsection 1 during the immediately preceding calendar quarter.
Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 18 3.
Except as otherwise provided in a contract made pursuant to NRS 244A.820 or 244A.870, the Department of Taxation shall deposit all money received from short-term lessors pursuant to the provisions of subsection 1 with the State Treasurer for credit to the State General Fund.
4.
To ensure compliance with this section, the Department of Taxation may audit the records of a short-term lessor.
5.
The provisions of this section do not limit or affect the payment of any taxes or fees imposed pursuant to the provisions of this chapter.
6.
The Department of Motor Vehicles shall, upon request, provide to the Department of Taxation any information in its records relating to a short-term lessor that the Department of Taxation considers necessary to collect the fees described in subsection 1.
7.
For the purposes of charging and collecting the governmental services fee described in paragraph (a) of subsection 1, the following items must not be included in the total amount for which the passenger car was leased:
(a) The amount of any fee charged and collected pursuant to paragraph (b) of subsection 1;
(b) The amount of any charge for fuel used to operate the passenger car;
(c) The amount of any fee or charge for the delivery, transportation or other handling of the passenger car;
(d) The amount of any fee or charge for insurance, including, without limitation, personal accident insurance, extended coverage or insurance coverage for personal property;
and (e) The amount of any charges assessed against a short-term lessee for damages for which the short-term lessee is held responsible.
8.
The fee required pursuant to subsection 1 does not apply with respect to any passenger car leased by or on behalf of this State, its unincorporated agencies and instrumentalities or any county, city, district or other political subdivision of this State.
9.
The Executive Director of the Department of Taxation shall:
(a) Adopt such regulations as the Executive Director determines are necessary to carry out the provisions of this section;
and (b) Upon the request of the Director of the Department of Motor Vehicles, provide to the Director of the Department of Motor Vehicles a copy of any record or report described in this section.] (Deleted by amendment.) Sec.
Except as otherwise provided in subsection 2, the board of county commissioners of a county whose population is 100,000 or more but less than 700,000 may by ordinance impose a fee upon the lease of a passenger car by a short-term lessor in the for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity.
Except as otherwise provided in subsection 2, the board of county commissioners of a county whose population is 100,000 or more but less than 700,000 may by ordinance impose a fee upon the lease of a passenger car by a short-term lessor in the county in the amount of not more than 2 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity.
and (b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, - 81st Session (2021) – 21 – liability insurance for the motor vehicle.
and (b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, repair, service, damage or loss as defined in the owner’s policy of liability insurance for the motor vehicle.
in the owner’s policy of 3.
Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 19 3.
482.053 and 482.087 and sections 8 and 9 of this act have thein NRS meanings ascribed to them in those sections.
5.
As used in this section, the words and terms defined in NRS 482.053 and 482.087 and sections 8 and 9 of this act have the meanings ascribed to them in those sections.
If the board of county commissioners has imposed a fee pursuant to this section, the board of county commissioners shall by ordinance require such a fee to be charged and collected, in the manner required by section 11.3 of this act, when a shared vehicle that is a passenger car is shared through a pee2.
If the board of county commissioners has imposed a fee pursuant to this section, the board of county commissioners shall by ordinance require such a fee to be charged and collected, in the manner required by section 11.3 of this act, when a shared vehicle that is a passenger car is shared through a peer-to-peer car sharing program in the county.
2.
and (b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, - 81st Session (2021) – 22 – liability insurance for the motor vehicle.
and (b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, repair, service, damage or loss as defined in the owner’s policy of liability insurance for the motor vehicle.
in the owner’s policy of 3.
3.
The board of county commissioners of a county that imposes the fee authorized by subsection 1 may enter into a cooperative agreement with another governmental entity in which the other governmental entity agrees to receive the proceeds of the fee from the county if the cooperative agreement includes a provision that requires the other governmental entity to assume all responsibility proceeds of the fee it receives from the county to pay the costs to acquire, improve, equip, operate and maintain within the county a performing arts center, and to pay the principal of, interest on or other payments due with respect to bonds issued to pay those costs, including bonds issued to refund bonds issued to pay those costs, or any combination thereof.
The board of county commissioners of a county that imposes the fee authorized by subsection 1 may enter into a cooperative agreement with another governmental entity in which the other governmental entity agrees to receive the proceeds of the fee from the county if the cooperative agreement includes a provision that requires the other governmental entity to assume all responsibility for the operation of the performing arts center and to use the proceeds of the fee it receives from the county to pay the costs to acquire, improve, equip, operate and maintain within the county a performing arts center, and to pay the principal of, interest on or other payments due with respect to bonds issued to pay those costs, including bonds issued to refund bonds issued to pay those costs, or any combination thereof.
A governmental entity that enters into a cooperative agreement with the board of county commissioners pursuant to this subsection may delegate to a nonprofit organization one or more of the responsibilities that the governmental entity assumed pursuant to the cooperative agreement, including, without limitation, the acquisition, design, construction, improvement, equipment, operation and maintenance of the center.
A governmental entity that enters into a cooperative agreement with the board of county commissioners pursuant to this subsection may Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 20 delegate to a nonprofit organization one or more of the responsibilities that the governmental entity assumed pursuant to the cooperative agreement, including, without limitation, the acquisition, design, construction, improvement, equipment, operation and maintenance of the center.
The board of county commissioners shall not repeal or amend or otherwise directly or indirectly modify an ordinance imposing a fee pursuant to subsection 1 in such a manner as to incurred by the county until all obligations for which revenue from the ordinance have been pledged or otherwise made payable from such revenue have been discharged in full or provision for full payment and redemption has been made.
The board of county commissioners shall not repeal or amend or otherwise directly or indirectly modify an ordinance imposing a fee pursuant to subsection 1 in such a manner as to impair any outstanding bonds issued by or other obligations incurred by the county until all obligations for which revenue from the ordinance have been pledged or otherwise made payable from such revenue have been discharged in full or provision for full payment and redemption has been made.
- 81st Session (2021) – 23 – 482.053 and 482.087 and sections 8 and 9 of this act have thein NRS meanings ascribed to them in those sections.
7.
As used in this section, the words and terms defined in NRS 482.053 and 482.087 and sections 8 and 9 of this act have the meanings ascribed to them in those sections.
communication from the taxpayer.
(b) To a prompt response from the Department to each communication from the taxpayer.
the Department to each (c) To provide the minimum documentation and other information as may reasonably be required by the Department to carry out its duties.
(c) To provide the minimum documentation and other information as may reasonably be required by the Department to carry out its duties.
(2) A refund or credit for overpayment of taxes, interest or penalt(3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of this title that are administered by the Department.
(2) A refund or credit for overpayment of taxes, interest or penalties;
or (3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of this title that are administered by the Department.
- 81st Session (2021) – 24 – conference, interview or hearing:partment, including an audit, (1) To an explanation by an officer, agent or employee of the Department that describes the procedures to be followed and the taxpayer’s rights thereunder;
(i) In any meeting with the Department, including an audit, conference, interview or hearing:
(2) To be represented by himself or herself or anyone who is otherwise authorized by law to represent the taxpayer before the Department;
(1) To an explanation by an officer, agent or employee of the Department that describes the procedures to be followed and the taxpayer’s rights thereunder;
Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 21 (2) To be represented by himself or herself or anyone who is otherwise authorized by law to represent the taxpayer before the Department;
(j) To a full explanation of the Department’s authority to assess a tax or to collect delinquent taxes, including the procedures and the taxpayer.
(j) To a full explanation of the Department’s authority to assess a tax or to collect delinquent taxes, including the procedures and notices for review and appeal that are required for the protection of the taxpayer.
An explanation which meets the requirements of thisn of section must also be included with each notice to a taxpayer that an audit will be conducted by the Department.
An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the Department.
or economic hardship.rtment determines that the lien is creating an (l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of this title by the Department in accordance with applicable statutes and regulations.
or (7) The Department determines that the lien is creating an economic hardship.
(l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of this title by the Department in accordance with applicable statutes and regulations.
- 81st Session (2021) – 25 – agent or employee of the Department for any reason.by an officer, (o) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.
(n) To be free from harassment and intimidation by an officer, agent or employee of the Department for any reason.
(o) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.
The provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 , and sections 11.3 and 11.5 of this act governing the administration and collection of taxes by the Department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.
The provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 , and [section] sections 11.3 and 11.5 of this act governing the administration and collection of taxes by the Department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.
The provisions of this section apply to any tax administered, regulated and collected by the Department pursuant to the provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 , and sections 11.3 and 11.5 of this act and any regulations adopted by the Department relating thereto.
The provisions of this section apply to any tax administered, regulated and collected by the Department pursuant to the provisions of this title and title 57 of NRS and NRS 244A.820, 244A.870, 482.313 and 482.315 , and [section] sections 11.3 and 11.5 of this act and any regulations adopted by the Department relating thereto.
follows:31.3.
Sec.
NRS 360.2937 is hereby amended to read as 360.2937 1.
31.3.
Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090 or 482.313, or sections 11.3 and 11.5 of this act, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
NRS 360.2937 is hereby amended to read as follows:
360.2937 1.
Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 22 any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090 or 482.313, or [section] sections 11.3 and 11.5 of this act, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
following the date upon which the person making the overpayment,month if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier.
(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier.
- 81st Session (2021) – 26 – Sec.
Sec.
A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the chapter 680B of NRS, or sections 11.3 and 11.5 of this act, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties.
A responsible person who willfully fails to collect or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 or 482.313, or chapter 680B of NRS, or [section] sections 11.3 and 11.5 of this act, or who attempts to evade the payment of any such tax or fee, is jointly and severally liable with any other person who is required to pay such a tax or fee for the tax or fee owed plus interest and all applicable penalties.
and (b) A member or employee of a partnership or limited-liability company, whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 or 482.313, or chapter 680B of NRS [.] or sections 11.3 and 11.5 of this act.
and (b) A member or employee of a partnership or limited-liability company, whose job or duty it is to collect, account for or pay to the Department any tax or fee required to be paid to the Department pursuant to this title, NRS 444A.090 or 482.313, or chapter 680B of NRS [.] or [section] sections 11.3 and 11.5 of this act.
If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or sections Department, it may compute and determine the amount required to be paid upon the basis of:
If a person fails to file a return or the Department is not satisfied with the return or returns of any tax, contribution or premium or amount of tax, contribution or premium required to be paid to the State by any person, in accordance with the applicable provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS, or [section] sections 11.3 or 11.5 of this act, as administered or audited by the Department, it may compute and determine the amount required to be paid upon the basis of:
- 81st Session (2021) – 27 – 4.
4.
5.
Senate Amendment No.
When a business is discontinued, a determination may be 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
703 to Senate Bill No.
389 First Reprint Page 23 5.
When a business is discontinued, a determination may be made at any time thereafter within the time prescribed in NRS 360.355 as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
360.417 Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313 [,] or section 11.3 or 11.5 of this act, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay which is owed, as determined by the Department, in addition to thefee tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
360.417 Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313 [,] or section 11.3 or 11.5 of this act, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.
If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313 or section 11.3 or 11.5 of this act is the result of circumstances beyond his or her control and - 81st Session (2021) – 28 – occurred despite the exercise of ordinary care and without intent, the Department may relieve the person of all or part of any interest or penalty, or both.
If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313 or section 11.3 or 11.5 of this act is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent, the Department may relieve the person of all or part of any interest or penalty, or both.
A person seeking relief must file with the Department a bases his or her claim.tting forth the facts upon which the person 3.
A person seeking relief must file with the Department a statement under oath setting forth the facts upon which the person bases his or her claim.
3.
or (b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other the delinquent or person against whom a determination has beenbts to made which remains unpaid, or owing any debts to the delinquent or that person.
or (b) Not later than 6 years after the last recording of an abstract of judgment or of a certificate constituting a lien for tax owed, give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 24 property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or that person.
- 81st Session (2021) – 29 – 4.
4.
Every person notified by a demand to transmit shall, within days after receipt of the demand to transmit, inform the Department of and transmit to the Department all such credits, other personal property or debts in his or her possession, under his or her requested by the Department.
Every person notified by a demand to transmit shall, within 10 days after receipt of the demand to transmit, inform the Department of and transmit to the Department all such credits, other personal property or debts in his or her possession, under his or her control or owing by that person within the time and in the manner requested by the Department.
Except as otherwise provided inanner subsection 5, no further notice is required to be served to that person.
Except as otherwise provided in subsection 5, no further notice is required to be served to that person.
If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS or section 11.3 or 11.5 of this act from the person with respect to whose obligation the notice was given if solely by reason of the transfer or other disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
If any person notified by the notice of the delinquency makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of the property or the amount of the debts thus transferred or paid, that person is liable to the State for any indebtedness due pursuant to this chapter, chapter 360B, 362, 363A, 363B, 363C, 369, 370, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS or section 11.3 or 11.5 of this act from the person with respect to whose obligation the notice was given if solely by reason of the transfer or other disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.
At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313 or chapter of NRS, or section 11.3 or 11.5 of this act, the Department may - 81st Session (2021) – 30 – seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313 or chapter 585 of NRS, or section 11.3 or 11.5 of this act, the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
Sec.
Senate Amendment No.
703 to Senate Bill No.
389 First Reprint Page 25 Sec.
There is hereby appropriated from the State General Fund to the Department of Taxation for personnel, operating, equipment and computer programming costs to carry out the proFor the Fiscal Year 2021-2022..................................$374,871 For the Fiscal Year 2022-2023..................................$406,699 2.
There is hereby appropriated from the State General Fund to the Department of Taxation for personnel, operating, equipment and computer programming costs to carry out the provisions of this act the following sums:
For the Fiscal Year 2021-2022 .....................................................$374,871 For the Fiscal Year 2022-2023 .....................................................$406,699 2.
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