“Taxpayer” defined.

NRS 372B.070, under TAXES ON PASSENGER CARRIERS.

NRS 372B.070

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)