Nevada Bans Taxing of Blockchain Technology (Bitcoin, Ethereum etc)
– Page 4 –
– 79th Session (2017)

otherwise determined to be due and owing, a notice of the tax lien
containing the following:
(1) The amount of tax due and the appropriate year;
(2) The name of the record owner of the property;
(3) A description of the property sufficient for identification;
and
(4) A verification by the oath of any member of the board of
county commissioners or the county fair and recreation board; and
(b) By an action for foreclosure against the property in the same
manner as an action for foreclosure of any other lien, commenced
within 2 years after the date of recording of the notice of the tax
lien, and accompanied by appropriate notice to other lienholders.
8. The board of county commissioners may delegate the
authority to enforce liens from taxes levied for the purposes of NRS
244A.597 to 244A.655, inclusive, to the county fair and recreation
board. If the authority is so delegated, the board of county
commissioners shall revoke or suspend the license of a business
upon certification by the county fair and recreation board that the
license tax has become delinquent, and shall not reinstate the license
until the tax is paid. Except as otherwise provided in NRS 239.0115
and 244.3357, all information concerning license taxes levied by an
ordinance authorized by this section or other information concerning
the business affairs or operation of any licensee obtained as a result
of the payment of such license taxes or as the result of any audit or
examination of the books by any authorized employee of a county
fair and recreation board of the county for any license tax levied for
the purpose of NRS 244A.597 to 244A.655, inclusive, is
confidential and must not be disclosed by any member, officer or
employee of the county fair and recreation board or the county
imposing the license tax unless the disclosure is authorized by the
affirmative action of a majority of the members of the appropriate
county fair and recreation board. Continuing disclosure may be so
authorized under an agreement with the Department of Taxation or
Secretary of State for the exchange of information concerning
taxpayers.
Sec. 6. Chapter 268 of NRS is hereby amended by adding
thereto a new section to read as follows:
1. The city council or other governing body of an
incorporated city, whether organized under general law or special
charter, shall not:
(a) Impose any tax or fee on the use of a blockchain by any
person or entity;

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