371.090 - Computation of tax and penalty. - Nevada Statutes

371.090  Computation of tax and penalty.  In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.

      (Added to NRS by 1963, 1120)