Nevada Statutes
§ 372.815 — Strict construction of certain provisions of chapter
Nevada § 372.815
This text of Nevada § 372.815 (Strict construction of certain provisions of chapter) 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. § 372.815 (2026).
Text
The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.
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Legislative History
(Added to NRS by 1999, 1311 )
Nearby Sections
15
§ 372.010
Short title§ 372.015
Definitions§ 372.020
“Business” defined§ 372.025
“Gross receipts” defined§ 372.035
“Occasional sale” defined§ 372.040
“Person” defined§ 372.045
“Purchase” defined§ 372.055
“Retailer” defined§ 372.060
“Sale” defined§ 372.065
“Sales price” defined§ 372.070
“Seller” defined§ 372.075
“Storage” defined§ 372.080
“Storage” and “use”: ExclusionCite This Page — Counsel Stack
Bluebook (online)
Nevada § 372.815, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/372.815.