1. Except as otherwise provided in this section, the rate of tax fixed by the Board, as provided for in NRS 562.160, must not exceed the equivalent of 18 cents per head on all sheep. The minimum tax that must be paid annually by an owner of sheep is $5.
2. The tax paid by an owner of sheep must be deposited in the state or county treasury in which the State Sheep Inspection Account is located for credit to that Account. The money in the State Sheep Inspection Account must be made available and disbursed by the proper state or county officials upon request of the Board for the purposes provided for in this chapter.
[Part 4:82:1919; A 1945, 81; 1955, 183]—(NRS A 1959, 180; 1961, 545; 1963, 21; 1979, 961; 1983, 403; 1985, 745; 1991, 1792; 1997, 844; 2003, 2149)
Structure Nevada Revised Statutes
NRS 562.010 - "Board" defined.
NRS 562.030 - "Sheep" defined.
NRS 562.040 - Persons deemed owners; joint and several liability.
NRS 562.050 - Foreclosure of liens: Procedure; attorney’s fees and other costs; remedies cumulative.
NRS 562.140 - Employment of attorneys; compensation.
NRS 562.160 - Board to fix rate of annual tax; notice to State Department of Agriculture.
NRS 562.190 - Use of legislative appropriation to control losses of sheep from predatory animals.
NRS 562.200 - State Sheep Inspection Account: Deposit and disbursement of contributions.
NRS 562.240 - Audit of accounts by Board.
NRS 562.260 - Division of State into districts.
NRS 562.270 - Rules and regulations.
NRS 562.300 - Publication of orders, rules and regulations.
NRS 562.310 - Power to subpoena and examine witnesses and administer oaths.
NRS 562.460 - Brand inspection of sheep and issuance of brand inspection clearance certificate; fee.
NRS 562.470 - Board and inspectors to keep record of inspection; contents.
NRS 562.480 - Inspectors’ reports to Board.
NRS 562.490 - Inspectors’ right of entry for inspection and examination.
NRS 562.540 - Importation of infected sheep into state unlawful; penalty.
NRS 562.550 - Penalty for refusal to give information to inspector or giving false information.