Nevada Code § 562.170

Maximum rate of tax; minimum amount of tax; deposit of tax in State Sheep Inspection Account
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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.

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