2011 Nevada Revised Statutes
Chapter 377 - City-County Relief Tax
NRS 377.020 - Definitions.
As used in this chapter, unless the context requires otherwise:
1. Basic city-county relief tax means that portion of the tax which is levied at the rate of 0.5 percent.
2. City means an incorporated city.
3. County includes Carson City.
4. Supplemental city-county relief tax means the remainder of the tax after subtracting the basic city-county relief tax.
(Added to NRS by 1969, 1135; A 1975, 1740; 1981, 294; 1987, 1723)
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