Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER377A. Taxes for Miscellaneous Special Purposes |
NRS377A.014. “Construction, maintenance and repair” defined.
- “Construction, maintenance and repair” includes the acquisition, operation or use of any material, equipment or facility that is used exclusively for the construction, maintenance or repair of a public road and is necessary for the safe and efficient use of the public road, including, without limitation:
1. Grades and regrades;
2. Graveling, oiling, surfacing, macadamizing and paving;
3. Sweeping, cleaning and sanding roads and removing snow from a public road;
4. Crosswalks and sidewalks;
5. Culverts, catch basins, drains, sewers and manholes;
6. Inlets and outlets;
7. Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;
8. Artificial lights and lighting equipment, parkways, control of vegetation and sprinkling facilities;
9. Rights-of-way;
10. Grade and traffic separators;
11. Fences, cattle guards and other devices to control access to a public road;
12. Signs and devices for the control of traffic; and
13. Facilities for personnel and the storage of equipment used to construct, maintain or repair a public road.
(Added to NRS by 1997, 2970)