NRS349.202. “Taxation” defined.

Latest version.

“Taxation” means the levy and collection of taxes as defined in NRS 349.204, but in NRS 349.354 “taxation” pertains to any type of tax, including, without limitation, any business, occupation or privilege tax, any other excise tax, and any property tax, except for the tax on estates imposed pursuant to the provisions of chapter 375A of NRS and the tax on generation-skipping transfers imposed pursuant to the provisions of chapter 375B of NRS.

(Added to NRS by 1967, 775; A 1969, 1586; 1989, 2107; 1991, 1710)

                    
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