Nev. Admin. Code § 364.010 - Definitions
As used in this chapter, unless the context otherwise requires:
1. "Department" means the department of taxation.
2. "Governing body" means the governing body of a county, city or town which is required to impose a tax pursuant to NRS 244.3352 or 268.096.
3. "Tax" means the tax on lodging required to be imposed pursuant to NRS 244.3352 or 268.096.
Notes
NRS 364.125
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