Nevada Statutes
§ 363C.097 — Determination of business category
Nevada § 363C.097
This text of Nevada § 363C.097 (Determination of business category) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Nev. Rev. Stat. § 363C.097 (2026).
Text
For the purposes of this chapter, if a business entity engaging in a business in this State is engaged in business in more than one business category set forth in NRS 363C.310 to 363C.560, inclusive, the business entity shall be deemed to be primarily engaged in the business category in which the highest percentage of its Nevada gross revenue is generated.
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Related
§ 363C.310
Nevada § 363C.310
Legislative History
(Added to NRS by 2015, 2884 )
Nearby Sections
15
§ 363C.010
Definitions§ 363C.015
“Business” defined§ 363C.020
“Business entity” defined§ 363C.025
“Commerce tax” defined§ 363C.030
“Credit sales” defined§ 363C.035
“Engaging in a business” defined§ 363C.040
“Governmental entity” defined§ 363C.045
“Gross revenue” defined§ 363C.050
“Loan” defined§ 363C.055
“Nevada gross revenue” defined§ 363C.065
“Pass-through entity” defined§ 363C.070
“Pass-through revenue” defined§ 363C.075
“Securities” defined§ 363C.080
“Taxable year” definedCite This Page — Counsel Stack
Bluebook (online)
Nevada § 363C.097, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/363C.097.