1. Upon approval of the report of owners of livestock and sheep pursuant to NRS 575.180, the Department shall fix the amount of the annual special tax on each head of the following specified classes of livestock, which, except as otherwise provided in subsection 2, must not exceed the following rates per head for each class:
Class Rate per head
Stock cattle........................................................................................................... $0.50
Dairy cattle............................................................................................................... .60
Horses....................................................................................................................... .75
Mules......................................................................................................................... .75
Burros or asses........................................................................................................ .75
Hogs and pigs.......................................................................................................... .30
Goats......................................................................................................................... .10
2. The minimum special tax due annually pursuant to this section from each owner of livestock is $10.
3. Upon the receipt of payment of the special tax and the report thereof by the State Controller, the Department shall credit the amount of the tax as paid on its records.
4. The special taxes paid by an owner of livestock, when transmitted to the State Treasurer, must be deposited in the Livestock Inspection Account.
5. As used in this section:
(a) "Dairy cattle" are bulls, cows and heifers of the dairy breeds that are more than 6 months old.
(b) "Stock cattle" are:
(1) Steers of any breed and other weaned calves of the beef breeds that are more than 6 months old; and
(2) Bulls, cows and older heifers of the beef breeds.
(c) The classes consisting of horses, mules, and burros and asses exclude animals that are less than 1 year old.
(Added to NRS by 2013, 1323; A 2013, 2470)
Structure Nevada Revised Statutes
Chapter 575 - Miscellaneous Provisions; Collection of Taxes
NRS 575.010 - Working horse, mule or cattle without consent of owner.
NRS 575.040 - Liability for damages caused by poisonous or injurious liquid.
NRS 575.120 - Declaration of average number, kind and classification of livestock and sheep.
NRS 575.160 - Exemption from tax if less than cost of collection.
NRS 575.180 - Approval of report; copy; notification of change resulting from challenge of accuracy.
NRS 575.185 - Maximum rate of tax; minimum tax; deposit in Livestock Inspection Account.
NRS 575.190 - Calculation of total taxes due.
NRS 575.200 - Billing of owners; failure to receive bill not excuse from payment.
NRS 575.210 - Department to transmit revenue from taxes, penalties and interest to State Controller.