2017 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.7281 - Application of NRS 372.325
1. A member of the Nevada National Guard who is engaged in full-time National Guard duty, as defined in 10 U.S.C. § 101(d)(5) and has been called into active service.
2. A relative of a member of the Nevada National Guard eligible for the exemption pursuant to subsection 1 who:
(a) Resides in the same home or dwelling in this State as the member; and
(b) Is related by blood, adoption or marriage within the first degree of consanguinity or affinity to the member.
3. A relative of a deceased member of the Nevada National Guard who was engaged in full-time National Guard duty, as defined in 10 U.S.C. § 101(d)(5), and who was killed while performing his or her duties as a member of the Nevada National Guard during a period when the member was called into active service. To be eligible under this subsection, the relative must be a person who:
(a) Resided in the same house or dwelling in this State as the deceased member; and
(b) Was related by blood, adoption or marriage within the first degree of consanguinity or affinity to the deceased member.
(Added to NRS by 2005, 2449; A 2015, 3930)
