Nevada Revised Statutes (Last Updated: December 24, 2014)

NRS371.090. Computation of tax and penalty.

Latest version.

In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.

(Added to NRS by 1963, 1120)

                    
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