2013 Nevada Revised Statutes
Chapter 350 - Municipal Obligations
NRS 350.558 - Taxation defined.
Taxation means the levy and collection of taxes as defined in NRS 350.560, but in NRS 350.710 taxation pertains to any type of tax, including, without limitation, any business, occupation or privilege tax, any other excise tax, and any property tax, except for the tax on estates imposed pursuant to the provisions of chapter 375A of NRS and the tax on generation-skipping transfers imposed pursuant to the provisions of chapter 375B of NRS.
(Added to NRS by 1967, 426; A 1969, 1592; 1989, 2107; 1991, 1710)
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