Nevada Statutes
§ 363C.380 — Air transportation (NAICS 481)
Nevada § 363C.380
This text of Nevada § 363C.380 (Air transportation (NAICS 481)) 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.380 (2026).
Text
1.The air transportation business category (NAICS 481) includes all business entities primarily engaged in providing air transportation of passengers or cargo, or both, using aircraft, such as an airplane and helicopter.
2.The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.058 percent.
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Legislative History
(Added to NRS by 2015, 2891 )
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.380, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/363C.380.