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