372.820 - Limited authority of Legislature to revise certain provisions of chapter. [Effective January 1, 2011, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter - Nevada Statutes

372.820  Limited authority of Legislature to revise certain provisions of chapter. [Effective January 1, 2011, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 163, Statutes of Nevada 2009, is approved by the voters at the 2010 General Election.]  The people of the State of Nevada hereby authorize the Legislature to enact legislation that amends, annuls, repeals, sets aside, suspends or otherwise makes inoperative any provision of this Act, being chapter 397, Statutes of Nevada 1955, at page 762, only if such legislation meets all of the following criteria:

      1.  It is necessary to resolve a conflict with any federal statute or regulation or interstate agreement for the administration, collection or enforcement of sales and use taxes;

      2.  It does not increase the rate of any tax imposed pursuant to this Act; and

      3.  It does not narrow the scope of any tax exemption provided pursuant to the provisions of sections 48 to 67.1, inclusive, of this Act, as amended by the direct vote of the people.

      (Amendment proposed by the 2009 Legislature; effective January 1, 2011, if approved by the voters at the 2010 General Election. See Statutes of Nevada 2009, p. 589)