Computation of tax and penalty.

NRS 371.090 Computation of tax and penalty. In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee after the same has been computed as provided in this section. (Added to NRS by 1963, 1120)