Nevada Revised Statute (NRS) & Nevada Administrative Code (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 click here. Otherwise, the links below will take you directly to the applicable NRS or NAC.

Tax Type Applicable NRS/NAC

Sales & Use Tax

Modified Business Tax

Bank Excise Tax

Live Entertainment Tax

Intoxicating Liquor Licenses and Taxes

Tobacco Licenses and Taxes

Tire Tax

Short Term Auto Lease Fee

Property Tax

Real Property Tax

Taxes on Agricultural Real Property & Open Space

Taxes on Patented Mines and Proceeds of Minerals

Local Government Finance

Wholesale & Retail Marijuana Taxes

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