{"data":{"id":"us-nv/nrs-377.020","jurisdiction":"us-nv","citation":"NRS 377.020","heading":"Definitions.","body":"As used in this chapter, unless the context requires otherwise:\n1. “Basic city-county relief tax” means that portion of the tax which is levied at the rate of 0.5 percent.\n2. “City” means an incorporated city.\n3. “County” includes Carson City.\n4. “Supplemental city-county relief tax” means the remainder of the tax after subtracting the basic city-county relief tax.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 377 - CITY-COUNTY RELIEF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-377.html#NRS377Sec020","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"f670abdb8729ee6cb862773ec70c4a1a61cb175f0cca2da2f9627364bc73b227","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-377.010","next":"us-nv/nrs-377.030"},"notice":"GroundRules: Original legal text. Not legal advice."}