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

Nev. Admin. Code § 364.010
Added to NAC by Tax Comm'n, eff. 10-10-83

NRS 364.125

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