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NRS 372B.010 – Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372B.015 to 372B.090, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2015, 2605; A 2017, 4471)

NRS 372B.070 – “Taxpayer” defined.

“Taxpayer” means: 1. An autonomous vehicle network company; 2. A common motor carrier of passengers; 3. A taxicab; or 4. A transportation network company. (Added to NRS by 2015, 2605; A 2017, 4471)