2025 Regular SessionNevada Legislature

AB362: Provides for taxes on the sale or transfer of a controlling interest in an entity which possesses an interest in real property. (BDR 32-687)

Legislative Summary

AN ACT relating to taxation; providing for the imposition, collection, administration and enforcement of taxes on the sale or transfer of a controlling interest in an entity which possesses an interest in real property in this State; providing penalties; and providing other matters properly relating thereto.

Demographic Impact

Overall analysis of equity impact

Neutral
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Bill History

3/4/2025
Read first time. Referred to Committee on Revenue. To printer.
Assembly
3/5/2025
From printer. To committee.
Assembly
3/31/2025
Notice of eligibility for exemption.
Assembly
4/21/2025
From committee: Amend, and do pass as amended.
Assembly
4/21/2025
Placed on Second Reading File.
Assembly
4/21/2025
Read second time. Amended. (Amend. No. 374.)
Assembly
4/21/2025
Dispensed with reprinting.
Assembly
4/22/2025
Taken from General File.
Assembly
4/22/2025
Placed on Chief Clerk's desk.
Assembly
4/23/2025
(Pursuant to Joint Standing Rule No. 14.3.2, no further action allowed.)
Assembly

Amendments

Assembly Amendment 374

Assembly Amendment 374

Adopted

Status Information

Current Status
Failed(4/23/2025)
Chamber
Assembly

Sponsors

Democrat: 1

Documents

Introduced
Bill Text1/1/1970383.5 KB