1. Except as otherwise provided in subsection 2, “vessel” means every description of watercraft used or capable of being used as a means of transportation on water.
2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane.
NRS 374.108
“Vessel” defined
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
(Added to NRS by 2003, 2822)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.