Nev. Rev. Stat. § 372.7281 — 372.7281

NRS  372.7281    Application of NRS 372.325 to sale of property to
certain members of Nevada National Guard, relatives of such members and
relatives of certain deceased members of Nevada National Guard. [Effective
through June 30, 2031.]    In
administering the provisions of NRS 372.325 ,
the Department shall apply the exemption for the sale of tangible personal
property to the State of Nevada, its unincorporated agencies and
instrumentalities to include all tangible personal property that is sold to:
1.  A member of the Nevada National Guard
who has been called into active duty for a period of more than 30 days, as
defined in 10 U.S.C. § 101(d)(2), outside of the United States.
2.  A relative of a member of the Nevada
National Guard eligible for the exemption pursuant to subsection 1 who:
(a) Resides in the same home or dwelling in this
State as the member; and
(b) Is related by blood, adoption or marriage
within the first degree of consanguinity or affinity to the member.
3.  A relative of a deceased member of the
Nevada National Guard who was killed while performing his or her duties as a
member of the Nevada National Guard during a period when the member was called
into active duty, as defined in 10 U.S.C. § 101(d)(1). To be eligible under
this subsection, the relative must be a person who:
(a) Resided in the same house or dwelling in this
State as the deceased member; and
(b) Was related by blood, adoption or marriage
within the first degree of consanguinity or affinity to the deceased member.
4.  A member of the Nevada National Guard
who is on active status, as defined in 10 U.S.C. § 101(d)(4), and who is a
resident of this State, if the sale occurs on the date on which Nevada Day is
observed pursuant to NRS 236.015 or the
Saturday or Sunday immediately following that day.
5.  A relative of a member of the Nevada
National Guard eligible for the exemption pursuant to subsection 4 who:
(a) Resides in the same home or dwelling in this
State as the member; and
(b) Is related by blood, adoption or marriage
within the first degree of consanguinity or affinity to the member,
Ê if the sale
occurs on the date on which Nevada Day is observed pursuant to NRS 236.015 or the Saturday or Sunday
immediately following that day.

NRS  372.7281    Application of NRS 372.325
to sale of property to certain members of Nevada National Guard, relatives of
such members and relatives of certain deceased members of Nevada National
Guard. [Effective July 1, 2031.]    In
administering the provisions of NRS 372.325 ,
the Department shall apply the exemption for the sale of tangible personal
property to the State of Nevada, its unincorporated agencies and
instrumentalities to include all tangible personal property that is sold to:
1.  A member of the Nevada National Guard
who is engaged in full-time National Guard duty, as defined in 10 U.S.C. §
101(d)(5), and has been called into active service.
2.  A relative of a member of the Nevada
National Guard eligible for the exemption pursuant to subsection 1 who:
(a) Resides in the same home or dwelling in this
State as the member; and
(b) Is related by blood, adoption or marriage
within the first degree of consanguinity or affinity to the member.
3.  A relative of a deceased member of the
Nevada National Guard who was engaged in full-time National Guard duty, as
defined in 10 U.S.C. § 101(d)(5), and who was killed while performing his or
her duties as a member of the Nevada National Guard during a period when the
member was called into active service. To be eligible under this subsection,
the relative must be a person who:
(a) Resided in the same house or dwelling in this
State as the deceased member; and
(b) Was related by blood, adoption or marriage
within the first degree of consanguinity or affinity to the deceased member.
(Added to NRS by 2005,
2449 ; A 2015,
3930 ; 2021,
2083 , effective July 1, 2031)