In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.
NRS 371.090
Computation of tax and penalty
Known as the Governmental Services Tax Law
The act spans §§ 371–371 (36 sections).
(Added to NRS by 1963, 1120)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.