NRS 372.815
Strict construction of certain provisions of chapter.

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.

Source: Section 372.815 — Strict construction of certain provisions of chapter., https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec815.

372.780
Sales and Use Tax Account: Remittances 372.785
Sales and Use Tax Account: Refunds. 372.790
Remedies of State are cumulative. 372.795
Authority of Department to act for people of State. 372.800
Indian reservations and colonies: Imposition and collection of sales tax. 372.805
Indian reservations and colonies: Restriction on collection of tax by Department. 372.810
Rights of Indians not abridged. 372.815
Strict construction of certain provisions of chapter.

Last Updated

Feb. 5, 2021

§ 372.815’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_372.815

Original Source: Section 372.815 — Strict construction of certain provisions of chapter., https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec815 (last accessed Feb. 5, 2021).

NRS 372.815 Strict construction of certain provisions of chapter.

NRS 372.815
Strict construction of certain provisions of chapter.