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Home » US Law » 2022 Nevada Revised Statutes » TITLE 32—REVENUE AND TAXATION » Chapter 373 - County Taxes on Fuel » NRS 373.027 – “Improvement” and “improve” defined.

“Improvement” or “improve” means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement, or any combination thereof, of any project, or an interest therein, authorized by this chapter. The term includes renovation, reconditioning, patching, general maintenance and other minor repairs.

(Added to NRS by 1997, 2968)