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NRS 374.305

Domestic fuels

Known as the Local School Support Tax Law

The act spans §§ 374–374 (159 sections).

Applied in 1 court decision — leading case Sierra Pacific Power Co. v. Department of Taxation (1980)

Most recently applied in Sierra Pacific Power Co. v. Department of Taxation (March 1980)

(Added to NRS by 1967, 904)

There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in a county of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.