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2020 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.030 - "Highway" defined.
Universal Citation: NV Rev Stat § 366.030 (2020)
1. "Highway" means every way or place of whatever nature open to the use of the public for purposes of traffic, including highways under construction.
2. "Highway" does not include any way constructed by private individuals for the use of a private enterprise, although such way may be used occasionally by persons other than the individuals constructing such way or who use the way in furtherance of a private enterprise, if no public funds are currently used in the maintenance of such way in any amount whatsoever.
[Part 2:364:1953] — (NRS A 1969, 577)
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