{"data":{"id":"us-nv/nrs-377a.014","jurisdiction":"us-nv","citation":"NRS 377A.014","heading":"“Construction, maintenance and repair” defined.","body":"“Construction, maintenance and repair” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a public road and is necessary for the safe and efficient use of the public road, including, without limitation:\n1. Grades and regrades;\n2. Graveling, oiling, surfacing, macadamizing and paving;\n3. Sweeping, cleaning and sanding roads and removing snow from a public road;\n4. Crosswalks and sidewalks;\n5. Culverts, catch basins, drains, sewers and manholes;\n6. Inlets and outlets;\n7. Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;\n8. Artificial lights and lighting equipment, parkways, control of vegetation and sprinkling facilities;\n9. Rights-of-way;\n10. Grade and traffic separators;\n11. Fences, cattle guards and other devices to control access to a public road;\n12. Signs and devices for the control of traffic; and\n13. Facilities for personnel and the storage of equipment used to construct, maintain or repair a public road.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 377A - TAXES FOR MISCELLANEOUS SPECIAL PURPOSES"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-377A.html#NRS377ASec014","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"3448cc27f4699a741191007559414df75562cb6ed191b8c0892ec1325e5773fc","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-377a.012","next":"us-nv/nrs-377a.0145"},"notice":"GroundRules: Original legal text. Not legal advice."}