Computation of tax and penalty.
Nev. Rev. Stat. § 371.090
in effectIn 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-371.htmlFetched: 10/4/2026
