Section 372.7281 - [Effective 6/30/2031] Application of NRS 372.325 to sale of property to certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard In administering the provisions of NRS 372.325, the Department shall apply the exemption for the sale of tangible personal property to the State of Nevada, its unincorporated agencies and instrumentalities to include all tangible personal property that is sold to:
1. A member of the Nevada National Guard who is engaged in full-time National Guard duty, as defined in 10 U.S.C. § 101(d)(5), and has been called into active service.2. A relative of a member of the Nevada National Guard eligible for the exemption pursuant to subsection 1 who: (a) Resides in the same home or dwelling in this State as the member; and(b) Is related by blood, adoption or marriage within the first degree of consanguinity or affinity to the member.3. A relative of a deceased member of the Nevada National Guard who was engaged in full-time National Guard duty, as defined in 10 U.S.C. § 101(d)(5), and who was killed while performing his or her duties as a member of the Nevada National Guard during a period when the member was called into active service. To be eligible under this subsection, the relative must be a person who: (a) Resided in the same house or dwelling in this State as the deceased member; and(b) Was related by blood, adoption or marriage within the first degree of consanguinity or affinity to the deceased member.Added to NRS by 2005, 2449; A 2015, 3930; 2021, 2083, effective July 1, 2031Amended by 2021, Ch. 351,§1, eff. 7/1/2021, exp. 6/30/2031.Amended by 2015, Ch. 547,§5, eff. 7/1/2015.Added to NRS by 2005, 2449This section is set out more than once due to postponed, multiple, or conflicting amendments.