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2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 371 Governmental Services Tax
NRS 371.090 Computation of tax and penalty.

NRS 371.090 Computation of tax and penalty. In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.

(Added to NRS by 1963, 1120)



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