NRS 377.020

Definitions

Known as the City-County Relief Tax Law

The act spans §§ 377–377 (9 sections).

(Added to NRS by 1969, 1135; A 1975, 1740; 1981, 294; 1987, 1723)

As used in this chapter, unless the context requires otherwise:

1. “Basic city-county relief tax” means that portion of the tax which is levied at the rate of 0.5 percent.

2. “City” means an incorporated city.

3. “County” includes Carson City.

4. “Supplemental city-county relief tax” means the remainder of the tax after subtracting the basic city-county relief tax.

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