372.815 - Strict construction of certain provisions of chapter.
372.815 Strict construction of certain provisions of chapter. The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.
(Added to NRS by 1999, 1311)