§ 374.010 Short title
§ 374.015 Legislative finding and declaration
§ 374.020 Definitions
§ 374.025 ‘Business’ defined
§ 374.030 ‘Gross receipts’ defined
§ 374.035 ‘In a county’ defined
§ 374.040 ‘Occasional sale’ defined
§ 374.046 ‘Person’ defined
§ 374.050 ‘Purchase’ defined
§ 374.055 ‘Retail sale’ and ‘sale at retail’ defined
§ 374.060 ‘Retailer’ defined
§ 374.065 ‘Sale’ defined
§ 374.070 ‘Sales price’ defined
§ 374.075 ‘Seller’ defined
§ 374.080 ‘Storage’ defined
§ 374.085 ‘Storage’ and ‘use’: Exclusion
§ 374.090 ‘Tangible personal property’ defined
§ 374.100 ‘Taxpayer’ defined
§ 374.107 ‘Vehicle’ defined
§ 374.108 ‘Vessel’ defined

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Terms Used In Nevada Revised Statutes > Chapter 374 > General Provisions

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
  • Personal property: All property that is not real property.
  • physician: means a person who engages in the practice of medicine, including osteopathy and homeopathy. See Nevada Revised Statutes 0.040
  • population: means the number of people in a specified area as determined by the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce pursuant to Section 2 of Nevada Revised Statutes 0.050
  • Trustee: A person or institution holding and administering property in trust.