Nevada Revised Statutes Title 50. Animals § 562.170. Maximum rate of tax; minimum amount of tax; deposit of tax in State Sheep Inspection Account

1. Except as otherwise provided in this section, the rate of tax fixed by the Board, as provided for in NRS 562.160, must not exceed the equivalent of 18 cents per head on all sheep. The minimum tax that must be paid annually by an owner of sheep is $5.

2. The tax paid by an owner of sheep must be deposited in the state or county treasury in which the State Sheep Inspection Account is located for credit to that Account. The money in the State Sheep Inspection Account must be made available and disbursed by the proper state or county officials upon request of the Board for the purposes provided for in this chapter.