Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER374. Local School Support Tax |
GENERAL PROVISIONS |
NRS374.108. “Vessel” defined.
Latest version.
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1. Except as otherwise provided in subsection 2, “vessel” means every description of watercraft used or capable of being used as a means of transportation on water.
2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane.
(Added to NRS by 2003, 2822)