{"data":{"id":"us-nv/nrs-361.7366","jurisdiction":"us-nv","citation":"NRS 361.7366","heading":"“Income” defined.","body":"“Income” means adjusted gross income, as defined in the Internal Revenue Code, and includes:\n1. Tax-free interest;\n2. The untaxed portion of a pension or annuity;\n3. Railroad retirement benefits;\n4. Veterans’ pensions and compensation;\n5. Payments received pursuant to the federal Social Security Act, including supplemental security income, but excluding hospital and medical insurance benefits for the aged and disabled;\n6. Public assistance payments, including allowances for shelter;\n7. Unemployment insurance benefits;\n8. Payments for lost time;\n9. Payments received from disability insurance;\n10. Disability payments received pursuant to workers’ compensation insurance;\n11. Alimony;\n12. Support payments;\n13. Allowances received by dependents of servicemen and servicewomen;\n14. The amount of recognized capital gains and losses excluded from adjusted gross income;\n15. Life insurance proceeds in excess of $5,000;\n16. Bequests and inheritances; and\n17. Gifts of cash of more than $300 not between household members and such other kinds of cash received by a household as the Department specifies by regulation.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","POSTPONEMENT OF PAYMENT OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec7366","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"9e50475015c35d781ed3e5553855fa8b1855315b5c8590ae3161c900de2812f4","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.7364","next":"us-nv/nrs-361.7368"},"notice":"GroundRules: Original legal text. Not legal advice."}