Sections
General Provisions 360A.010 – 360A.020
Rights of Taxpayers 360A.032 – 360A.036
Payment of Taxes and Fees 360A.040 – 360A.090
Determination of Deficient Payment 360A.100 – 360A.220
Determination of Jeopardized Taxes and Fees 360A.230 – 360A.250
Procedures for Collection and Enforcement 360A.260 – 360A.440

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Terms Used In Nevada Revised Statutes > Chapter 360A - Administration of Certain Taxes and Fees on Fuels

  • Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Motor Vehicles. See Nevada Revised Statutes 360A.010
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Entity: means a foreign or domestic:

    (1) Corporation, whether or not for profit;

    (2) Limited-liability company;

    (3) Limited partnership; or

    (4) Business trust. See Nevada Revised Statutes 78.010

  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • mortgage: includes a deed of trust. See Nevada Revised Statutes 0.037
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Principal office: means the office, in or out of this State, where the principal executive offices of a domestic or foreign corporation are located. See Nevada Revised Statutes 78.010
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Registered agent: has the meaning ascribed to it in Nevada Revised Statutes 78.010
  • Registered office: means the office maintained at the street address of the registered agent. See Nevada Revised Statutes 78.010
  • Securities Exchange Act: means the Act of Congress known as the Securities Exchange Act of 1934, as amended, Nevada Revised Statutes 78.010
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute: A law passed by a legislature.
  • Stockholder of record: means a person whose name appears on the stock ledger of the corporation as the owner of record of shares of any class or series of the stock of the corporation. See Nevada Revised Statutes 78.010
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.
  • Venue: The geographical location in which a case is tried.
  • Voting shares: means shares of stock of a corporation entitled to vote generally in the election of directors. See Nevada Revised Statutes 78.010
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.