Nevada Revenue and Taxation

Sec. § 365.532
“Construction, maintenance and repair” defined.

“Construction, maintenance and repair” includes, without limitation:


The acquisition, operation or use of any material, equipment or facility that is used for the construction, maintenance or repair of a right-of-way and is necessary for the safe and efficient use of the right-of-way;


Grades and regrades;


Graveling, oiling, surfacing, macadamizing and paving;


Sweeping, cleaning and sanding roads and removing snow from roads;


Installing, maintaining and repairing:


Crosswalks, sidewalks and pathways that are within the right-of-way;


Culverts, catch basins, drains, sewers and manholes;


Inlets and outlets;


Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;


Artificial lights and lighting equipment, parkways and sprinkling facilities and the control of vegetation;


Grade and traffic separators;


Fences, cattle guards and other devices to control access to a county or city road;


Signs, markings and devices for the control of traffic; and


Facilities for personnel and the storage of equipment used to construct, maintain or repair a right-of-way;


The payment of any costs, other than administrative costs, that are directly connected with and necessarily incidental to the construction, maintenance and repair of a right-of-way, including, without limitation, the costs of labor, designing any improvement within a right-of-way and inspecting any improvement within a right-of-way; and


The payment of administrative costs that are:


Directly incurred by a local government in connection with the construction, maintenance and repair of a right-of-way; and


Necessary for, and directly incidental to, the completion of the project for which the administrative costs are incurred.

Last accessed
Feb. 5, 2021