NV-S-0178 State tax department categories DEPT. OF TAXATION CATEGORY INDEX

Modified Business Tax (MBT) // [INDEX_ONLY]

OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), Modified Business Tax (MBT) (NV-S-0178) is cataloged in the State tax department categories extraction domain, administered by Nevada Department of Taxation under pending_legal_pinpoint.

STATUTORY CHARGE AUTHORITY (DATABASE A)

  • Record ID: NV-S-0178
  • Exact Statutory Label: Modified Business Tax (MBT)
  • Category: State tax department categories
  • Quantified Amount: [INDEX_ONLY]
  • Amount Type: index_only
  • Assessment Unit / Periodicity: separate underlying transactions
  • NRS Citation: pending_legal_pinpoint
  • NAC Citation: None / Pending NAC schedule check
  • Qualifiers & Exceptions: Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review

GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH

  • Forced Payer: Persons or organizations subject to the tax
  • Collecting Agency: Nevada Department of Taxation
  • Collector Level: state_or_state_board
  • Revenue Flow Tag: tax_category_index_not_separate_receipt — High-level tax category listed by Nevada Dept. of Taxation — underlying statutory line items audited separately
  • Bill Surface: Direct agency / filing / licensing collection
  • Pass-Through Status: Direct statutory payer obligation
  • Fund Receiver Type: state
  • Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
  • No-Double-Count Treatment: Excluded from additive state charge count (index, ceiling, custodial, transfer, 3rd-party retention, or non-state association)

VERIFICATION & LEDGER STATUS (DATABASE B)

  • Last Researched: 2026-10-25
  • Source Record Type: Nevada Department of Taxation category index
  • Law Verification Status: official_tax_category_agency_index
  • Rate Effective Period: Statutory snapshot 2026-10-25
  • Live Agency Schedule Check: category_only_not_rate_verified
  • Rate Verification Note: Pending live agency schedule reconciliation
  • Actual FY2026 Ledger Revenue: Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation
  • Primary Official Source: https://tax.nv.gov/Tax%20Types/

OTHER EXTRACTIONS IN STATE TAX DEPARTMENT CATEGORIES

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