2019 Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.532 - “Construction, maintenance and repair” defined.

“Construction, maintenance and repair” includes, without limitation:

1. The acquisition, operation or use of any material, equipment or facility that is used for the construction, maintenance or repair of a right-of-way and is necessary for the safe and efficient use of the right-of-way;

2. Grades and regrades;

3. Graveling, oiling, surfacing, macadamizing and paving;

4. Sweeping, cleaning and sanding roads and removing snow from roads;

5. Installing, maintaining and repairing:

(a) Crosswalks, sidewalks and pathways that are within the right-of-way;

(b) Culverts, catch basins, drains, sewers and manholes;

(c) Inlets and outlets;

(d) Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;

(e) Artificial lights and lighting equipment, parkways and sprinkling facilities and the control of vegetation;

(f) Grade and traffic separators;

(g) Fences, cattle guards and other devices to control access to a county or city road;

(h) Signs, markings and devices for the control of traffic; and

(i) Facilities for personnel and the storage of equipment used to construct, maintain or repair a right-of-way;

6. The payment of any costs, other than administrative costs, that are directly connected with and necessarily incidental to the construction, maintenance and repair of a right-of-way, including, without limitation, the costs of labor, designing any improvement within a right-of-way and inspecting any improvement within a right-of-way; and

7. The payment of administrative costs that are:

(a) Directly incurred by a local government in connection with the construction, maintenance and repair of a right-of-way; and

(b) Necessary for, and directly incidental to, the completion of the project for which the administrative costs are incurred.

(Added to NRS by 2015, 527)