Links to NRS & NAC

The Nevada State Legislature’s website holds all current Nevada Revised Statutes (NRS) and Nevada Administrative Codes (NAC). The Department of Taxation operates based on the following NRS and NAC. To go to the Legislative homepage click here. Otherwise, the links below will take you directly to the applicable NRS or NAC.

Links to NRS & NAC
Tax Type	Applicable NRS/NAC
Sales & Use Tax	NRS 360 NAC 360 NRS 360B NRS 372 NAC 372
Modified Business Tax	NRS 360 NAC 360 NRS 363A NAC 363A NRS 363B NAC 363B
Bank Excise Tax	NRS 363A.120
Live Entertainment Tax	NRS 368A
Intoxicating Liquor Licenses and Taxes	NRS 369
Tobacco Licenses and Taxes	NRS 370
Tire Tax	NRS 444A.090
Short Term Auto Lease Fee	NRS 482.313
Property Tax	NRS 361 NAC 361
Real Property Tax	NRS 375 NAC 375
Taxes on Agricultural Real Property & Open Space	NRS 361A NAC 361A
Taxes on Patented Mines and Proceeds of Minerals	NRS 362 NAC 362
Local Government Finance	NRS 350 NAC 350 NRS 354 NAC 354 NRS 360 NAC 360 NRS 387 NAC 387
Wholesale & Retail Marijuana Taxes	NRS 453D NRS 372A LCB File No. R092-17A NAC 372A