Nevada Administrative Code
Chapter 364 - Tax on Rental of Transient Lodging
Section 364.010 - Definitions
Universal Citation: NV Admin Code 364.010
Current through September 16, 2024
As used in this chapter, unless the context otherwise requires:
1. "Department" means the department of taxation.
2. "Governing body" means the governing body of a county, city or town which is required to impose a tax pursuant to NRS 244.3352 or 268.096.
3. "Tax" means the tax on lodging required to be imposed pursuant to NRS 244.3352 or 268.096.
Added to NAC by Tax Comm'n, eff. 10-10-83
NRS 364.125
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