NRS 371.090: Computation of tax and penalty.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 371 - GOVERNMENTAL SERVICES TAX
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.
Collected 2026-09-03T05:51:38Z. Source file · JSON