Nevada Revised Statutes
Chapter 377A - Taxes for Miscellaneous Special Purposes
NRS 377A.018 - "Senior citizen" defined.

"Senior citizen" means a person who:
1. Is 65 years of age or older; or
2. Has a physical or mental limitation that restricts the person’s ability to provide for his or her recreational, cultural, leisure or nutritional needs.
(Added to NRS by 2005, 1396)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 377A - Taxes for Miscellaneous Special Purposes

NRS 377A.010 - Definitions.

NRS 377A.011 - "Agriculture" defined.

NRS 377A.012 - "Board" defined.

NRS 377A.014 - "Construction, maintenance and repair" defined.

NRS 377A.0145 - "Facility for senior citizens" defined.

NRS 377A.015 - "Library" defined.

NRS 377A.0155 - "Park" defined.

NRS 377A.016 - "Public transit system" defined.

NRS 377A.017 - "Recreational facility" defined.

NRS 377A.0175 - "Recreational program" defined.

NRS 377A.018 - "Senior citizen" defined.

NRS 377A.019 - "Services for senior citizens" defined.

NRS 377A.020 - Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates.

NRS 377A.030 - Mandatory provisions of ordinance imposing tax.

NRS 377A.040 - Mandatory provision of ordinance amending ordinance imposing tax.

NRS 377A.050 - Remittances to Department; deposit in Sales and Use Tax Account; distribution.

NRS 377A.060 - Redistribution by Department.

NRS 377A.062 - Fund for county swimming pool: Deposit and use of net tax proceeds.

NRS 377A.064 - County fund for promotion of tourism: Deposit of net tax proceeds.

NRS 377A.068 - Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds.

NRS 377A.070 - Public transit fund: Deposit of net tax proceeds.

NRS 377A.080 - Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation commission.

NRS 377A.090 - Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners or regional transportation commission.

NRS 377A.092 - Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds.

NRS 377A.094 - Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners.

NRS 377A.100 - Ordinances or resolutions for issuance of certain bonds or other securities: Authorized covenants; pledged revenues.

NRS 377A.110 - Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendment or modification; dissolution of regional t...

NRS 377A.115 - Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification.

NRS 377A.120 - Department’s authority to act for counties.

NRS 377A.130 - Public transit system: Services.

NRS 377A.140 - Public transit system in larger counties: Programs to reduce or manage motor vehicle traffic, and other services requested by general public.