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Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 371.090: Computation of tax and penalty.

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Where this section sits in the code
  1. TITLE 32 — REVENUE AND TAXATION
  2. 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

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