Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 363C.91 — References to North American Industry Classification System or NAICS
NRS 363C.091 References to North American Industry Classification System or
NAICS.
1. Except as otherwise provided in this
section and unless the context otherwise requires, for the purposes of this
chapter, references to the North American Industry Classification System or
NAICS are to the most recent edition of the North American Industry
Classification System published by the Bureau of the Census of the United
States Department of Commerce.
2. The Department shall review each new
edition of the North American Industry Classification System published by the
Bureau of the Census of the United States Department of Commerce after July 1,
2025. If the Department determines that the adoption of the new edition would
cause a business entity to be categorized in a different business category than
set forth in NRS 363C.310 to 363C.550 , inclusive, or would cause a
business entity categorized in the unclassified business category pursuant to NRS 363C.560 to be categorized in a
business category set forth in NRS
363C.310 to 363C.550 , inclusive:
(a) The Department shall notify the Office of
Finance and the Fiscal Analysis Division of the Legislative Counsel Bureau; and
(b) The new edition of the North American
Industry Classification System must not become effective unless legislation
adopting the new edition is enacted by the Legislature and approved by the
Governor.
Source: official text