{"data":{"id":"us-nv/nrs-374.815","jurisdiction":"us-nv","citation":"NRS 374.815","heading":"Strict construction of certain provisions of chapter.","body":"The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Nevada Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","MISCELLANEOUS PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec815","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"de8e25f376c612db52a6c74c77b117d0342d0bdee14acf5abc591b75cf473250","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.810","next":"us-nv/nrs-374a.010"},"notice":"GroundRules: Original legal text. Not legal advice."}