There is a newer version of the Nevada Revised Statutes
2011 Nevada Revised Statutes
Chapter 374 - Local School Support Tax
NRS 374.108 - Vessel defined.
NV Rev Stat § 374.108 (2011) What's This?
1. Except as otherwise provided in subsection 2, vessel means every description of watercraft used or capable of being used as a means of transportation on water.
2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane.
(Added to NRS by 2003, 2822)
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