Nevada § 363C.340 - Construction (NAICS 23)
Full text of Nevada Nevada Revised Statutes § 363C.340 — Construction (NAICS 23), with citation guidance and answers to common questions.
§ 363C.340. Construction (NAICS 23)
1. The construction business category (NAICS 23) includes all business entities primarily
engaged in the construction of buildings or engineering projects, such as highways
and utility systems. Business entities engaged in the preparation of sites for new construction and business
entities primarily engaged in subdividing land for sale as building sites also are
included in this category. 2. Examples of business entities in this category include, without limitation, general
contractors, design-builders, construction managers, turnkey contractors, joint-venture
contractors, specialty trade contractors, for-sale builders, speculative builders
and merchant builders. 3. The amount of the commerce tax for a business entity included in this category
is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of
the business entity for the taxable year and multiplying that amount by 0.083 percent.
Frequently Asked Questions About Nevada § 363C.340
What does Nevada Revised Statutes § 363C.340 cover?
Section 363C.340 ("Construction (NAICS 23)") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 363C.340?
A common citation format is "Nevada Revised Statutes § 363C.340" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 363C.340 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.