Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.532 - "Construction, maintenance and repair" defined.

"Construction, maintenance and repair" includes, without limitation:
1. The acquisition, operation or use of any material, equipment or facility that is used for the construction, maintenance or repair of a right-of-way and is necessary for the safe and efficient use of the right-of-way;
2. Grades and regrades;
3. Graveling, oiling, surfacing, macadamizing and paving;
4. Sweeping, cleaning and sanding roads and removing snow from roads;
5. Installing, maintaining and repairing:
(a) Crosswalks, sidewalks and pathways that are within the right-of-way;
(b) Culverts, catch basins, drains, sewers and manholes;
(c) Inlets and outlets;
(d) Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;
(e) Artificial lights and lighting equipment, parkways and sprinkling facilities and the control of vegetation;
(f) Grade and traffic separators;
(g) Fences, cattle guards and other devices to control access to a county or city road;
(h) Signs, markings and devices for the control of traffic; and
(i) Facilities for personnel and the storage of equipment used to construct, maintain or repair a right-of-way;
6. The payment of any costs, other than administrative costs, that are directly connected with and necessarily incidental to the construction, maintenance and repair of a right-of-way, including, without limitation, the costs of labor, designing any improvement within a right-of-way and inspecting any improvement within a right-of-way; and
7. The payment of administrative costs that are:
(a) Directly incurred by a local government in connection with the construction, maintenance and repair of a right-of-way; and
(b) Necessary for, and directly incidental to, the completion of the project for which the administrative costs are incurred.
(Added to NRS by 2015, 527)

Structure Nevada Revised Statutes