Nevada § 363C.390 Rail transportation (NAICS 482)

Nevada Statutes

§ 363C.390 — Rail transportation (NAICS 482)

Nevada § 363C.390

Title 32REVENUE AND TAXATION

Ch. 363CCommerce

CALCULATION OF TAX

This text of Nevada § 363C.390 (Rail transportation (NAICS 482)) 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.390 (2026).

Text

1.The rail transportation business category (NAICS 482) includes all business entities primarily engaged in providing rail transportation of passengers or cargo, or both, using railroad rolling stock.

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 0.331 percent.

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1. The rail transportation business category (NAICS 482) includes all business entities primarily engaged in providing rail transportation of passengers or cargo, or both, using railroad rolling stock.
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 0.331 percent.