1. Upon approval of the report of owners of livestock and sheep pursuant to NRS 575.180, the Department shall fix the amount of the annual special tax on each head of the following specified classes of livestock, which, except as otherwise provided in subsection 2, must not exceed the following rates per head for each class:

Class Rate per head

Stock cattle............................................................................................................. $0.50

Dairy cattle................................................................................................................ .60

Horses........................................................................................................................ .75

Mules......................................................................................................................... .75

Burros or asses......................................................................................................... .75

Hogs and pigs.......................................................................................................... .30

Goats.......................................................................................................................... .10

2. The minimum special tax due annually pursuant to this section from each owner of livestock is $10.

3. Upon the receipt of payment of the special tax and the report thereof by the State Controller, the Department shall credit the amount of the tax as paid on its records.

4. The special taxes paid by an owner of livestock, when transmitted to the State Treasurer, must be deposited in the Livestock Inspection Account.

5. As used in this section:

(a) “Dairy cattle” are bulls, cows and heifers of the dairy breeds that are more than 6 months old.

(b) “Stock cattle” are:

(1) Steers of any breed and other weaned calves of the beef breeds that are more than 6 months old; and

(2) Bulls, cows and older heifers of the beef breeds.

(c) The classes consisting of horses, mules, and burros and asses exclude animals that are less than 1 year old.

(Added to NRS by 2013, 1323; A 2013, 2470)