{"data":{"id":"us-nv/nrs-372b.070","jurisdiction":"us-nv","citation":"NRS 372B.070","heading":"“Taxpayer” defined.","body":"“Taxpayer” means:\n1. An autonomous vehicle network company;\n2. A common motor carrier of passengers;\n3. A taxicab; or\n4. A transportation network company.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372B - TAXES ON PASSENGER CARRIERS","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372B.html#NRS372BSec070","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"db534c53f542df68e51935beb389dd5d0449b096937b19f2de9446c17d9632c7","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372b.060","next":"us-nv/nrs-372b.080"},"notice":"GroundRules: Original legal text. Not legal advice."}