BANK BRANCH EXCISE // NRS 363A.120 | $1,750 PER QUARTER PER BRANCH

DIRECT STATUTORY SUMMARY: An explicit quarterly toll imposed on every bank branch operating beyond a single facility in each county—passing institutional overhead directly onto depositors, borrowers, and small businesses.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 2003 Legislative Session (NRS 363A.120)

ENTITIES APPROVING / BENEFITING:

Nevada Department of Taxation
State General Fund Appropriators

ENTITIES PAYING / OPPOSING:

Nevada Bankers Association
Account Holders & Borrowers

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0167)

Official Classification: State tax department categories — Bank Branch Excise Tax
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — 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

View Statutory Authority Detail (NV-S-0167) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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