Section 1 of this bill authorizes the Department of Taxation to deliver by electronic means any notice, decision or other written communication that the Department is required to provide to a person under existing law, unless: (1) the person has opted out of receiving such notices, decisions or written communications by electronic means; or (2) another provision of law specifies the means by which the Department is required to send such a notice, decision or written communication. Under section 1, the electronic means by which the Department may send notices, decisions and other written communications are: (1) delivery to a secure account of a person who has registered for an account with an electronic system maintained by the Department; (2) delivery to an electronic mail address at which a person has agreed to receive notices, decisions and other written communications from the Department; and (3) posting a notice, decision or other written communication on an electronic network or Internet website maintained by the Department that is accessible to a person via the Internet or a mobile application and delivering a separate notice of such posting to the electronic mail address of the person. Sections 2 and 3 of this bill clarify that the Department is required to continue to provide notice by personal service or by mail of determinations of deficiency in the payment of taxes or the suspension or revocation of certain permits issued by the Department. (NRS 360.350, 360.5975) Existing law imposes a commerce tax on the Nevada gross revenue of certain business entities whose Nevada gross revenue exceeds $4,000,000 in a taxable year, at a rate that is based on the industry in which a business entity is engaged. (Chapter 363C of NRS) Section 13 of this bill repeals the provision of existing law that provides that for the purpose of determining the commerce tax rate of a business entity, the industry in which a business entity is engaged is determined based on the 2012 edition of the North American Industry Classification System (”NAICS”) published by the Bureau of the Census of the United States Department of Commerce. (NRS 363C.060) Section 4 of this bill instead provides that the industry in which a business entity is engaged is determined based on the most recent edition of the NAICS. Section 5 of this bill updates certain NAICS codes in the publishing, software and data processing business categories to reflect the 2022 version of the NAICS, which is the most recent version published by the Bureau of the Census. (NRS 363C.430) Section 14 of this bill provides that the changes made by sections 4, 5 and 13 apply only to taxable years commencing on or after July 1, 2025, thereby prohibiting retroactive application of the changes made by those sections to previous taxable years. Under existing law, with certain exceptions, a person required to pay sales or use tax is required to remit such taxes to the Department on or before the last day of the month after the tax was imposed. (NRS 372.355, 374.360) Sections 6 and 7 of this bill revise the due date for remitting such taxes by requiring sales or use tax to be remitted to the Department on or before the 20th day of the month after the tax was imposed. Section 14 provides that the change to the due date for remitting sales and use taxes to the Department applies on only to taxable period beginning on or after July 1, 2025, thereby prohibiting retroactive application of the change to such due date. Existing law establishes requirements for the filing with a county recorder of documents creating an interest in real property or otherwise affecting real property, including, without limitation, requirements for the document to contain the signature or electronic signature of each person executing the document and to be notarized by a notary public or other notarial officer. (NRS 111.010, 111.240, 111.265, 111.3685, 247.190) Under existing law, the Department files with county recorders for recording certain documents, including, without limitation, certificates creating liens on the real and personal property of a taxpayer for delinquent taxes, fees, penalties and interest, and certificates releasing or subordinating such liens. (NRS 360.473, 360.475) Section 8 of this bill establishes a manner in which such electronic documents may be electronically notarized by an employee of the Department who is a notary public and in good standing with the Secretary of State. Under sections 8 and 11 of this bill, such an employee of the Department is authorized to electronically notarize the electronic document without becoming registered as an electronic notary public under existing law. (NRS 240.192) Section 9 of this bill makes the definitions in existing law governing the electronic notarization of electronic documents applicable to section 8. Section 10 of this bill makes the provisions of existing law governing the notarization of documents applicable to the electronic notarization pursuant to section 8. Section 12 of this bill authorizes the Department to file for recording with a county recorder a paper copy of the electronic document containing the electronic signature of an employee of the Department and the electronic notarization authorized by section 8.

Statutes affected:
BDR: 360.350, 360.5975, 363C.430, 372.355, 374.360, 240.182, 240.189, 240.191, 363C.060