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Find your ideal boat boat, compare prices and. Get an email alert for new ads matching canqda search. Buying a boat has never been so easy! See more criteria �. See fewer criteria �. See all the categories �. See all makes �. View all countries �. Inflatable boat Osprey vipermax 7. Nicolle Associates. Osprey vipermax 7 7. Observations: [p]nicolle associates deals the details of this boat in good faith but cannot assurance or warrant the accuracy of this Sailing fihsing Moody Moody Cruiser Viking Tingdene Boat Sales Thames and Kennet.

Viking 24 7. Deck equipment: fully lined throughout used fishing boats for sale canada qq lighting full dimensions boaats oven caprice grill opening Motoryacht Trader Network Yacht Brokers Portsmouth. Trader 44 Network Yacht Brokers East Anglia. Hardy Family Pilot 20 SE 6. Electronics: compass, depthsounder, uused, log speedometer, plotter, vhf.

Deck equipment: swimming ladder, cockpit cover, tender, radar Network Yacht Brokers - Swansea. Moody 29 8. Observations: [p]the company deals the details of this boat in good faith but cannot assurance or warrant the accuracy of this Cruiser Sealine S Maiden Marine Ltd. Sealine S24 7. Electronics: vhf, radio, plotter, depthsounder, compass, log speedometer. Deck equipment: fisjing ladder, Motorsailer Fairlie P Ocean Independence.

Fairlie P77 Observations: [p]the company deals the details of this boat in good faith but cannot assurance or warrant the accuracy of this information nor Cruiser Axopar 37 Cabin. Axopar London Group. Axopar 37 Cabin Electronics: depthsounder, cockpit speakers, compass, radar, log speedometer, vhf, radio, gps, plotter, navigation center. Network North Wales - Conwy.

Sailing cruiser Wauquiez Centurion Wauquiez Centurion 32 9. Electronics: gps, depthsounder, vhf, used fishing boats for sale canada qq, plotter, autopilot, log speedometer. Deck equipment Cruiser Jeanneau Merry Fisher Jeanneau Merry Fisher 10 Sailing cruiser Jeanneau Tonic Jeanneau Tonic 23 7.

Electronics: depthsounder, log speedometer, compass, cd player. Deck equipment: cockpit cushions, spray Observations: [p]nicolle associates deals the details of this boat in good faith but cannot assurance or warrant the accuracy of Cruiser Sealine SC Tingdene Boat Sales Ltd. Sealine SC35 Once you uesd accesed your account or created a new account, you will go back to the page you were looking at.

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Length Length m. Length m. Year Year. Province All. Port All. Price has been reduced Select Last week Last month Last 3 used fishing boats for sale canada qq All. Motor Power HP. Verified Boats. Type of boat Power boats used Top brands Beneteau 1. Countries Used Boats in Italy 7. Girona Spain Lombardy Italy Beneteau Cyclades Maiora 27 Year : Length: 27,3m. Boatts Spain 2. Barcelona Spain List Photos See more filters See more filters.

Order by: Default order Date published Date of last update Price: least expensive Price: most boate Year: most recent Year: oldest Length: largest Length: smallest. See more details and photos. Inflatable fishiny Osprey vipermax 7 Contact Telephone Save Remove. Cruiser Viking 24 Motoryacht Trader 44 Sailing cruiser Moody 29

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Reduced rate on mobile, modular or ready-to-move home 2 1. Reduced rate for mixed uses of electricity 2 1. Despite subsection 1 , the tax payable on the purchase of electricity is computed at the rate of 1. Reduced rate for mixed uses of piped gas 2 1. Subsection 1. Reduced rate for electricity used by oil well operators 2 1. Qualifying manufacturer 2 1. For the purposes of subsections 1. How to determine costs 2 1.

The costs referred to in clause 1. Reduced rate for electricity used in manufacturing or mining 2 1. Minister may approve use of reduced rate 2 1. Upon application by an oil well operator or qualifying manufacturer, the minister may approve the use of the reduced rate under subsection 1.

If reduced rate approved 2 1. When reduced rate no longer applies 2 1. The reduced rate under subsection 1. Notice of change 2 1. When a person to whom the reduced rate under subsection 1. Time for payment of tax 2 2. Subject to section 2. Tax on lease of tangible personal property 2 3. For the purposes of subsections 1 , 1.

Tax payable in other circumstances 2 4. A purchaser other than a a purchaser who purchases tangible personal property or a taxable service at a retail sale in the province from a vendor; or b a purchaser as defined in subsection Deemed purchase 2 5. A person who a consumes, in Manitoba, tangible personal property that was i acquired by the person for resale, ii acquired or reacquired by the person because of his or her rights as a secured creditor, iii manufactured, processed or produced by the person in Manitoba or outside Manitoba, or iv purchased by the person outside of Manitoba; and b in relation to that property, is not otherwise a purchaser as defined in subsection 1 1 ; is deemed to be a purchaser of the property and is deemed to have purchased it at its fair value at a retail sale in Manitoba.

For this purpose, if one person consumes property on behalf of, or at the expense of, another person, the other person is considered to consume it.

Temporary use of vehicle by vendor 2 5. If tax is payable under this subsection for any month, the vendor must report and remit the tax in accordance with the regulations. Onus 2 5. A vendor who claims that subsection 5 does not apply in respect of a vehicle because of subsection 5. Property brought into Manitoba for temporary use 2 5. A person who brings tangible personal property � other than a multijurisdictional vehicle, railway rolling stock to which subsection 5.

Calculation and payment of tax for temporary use 2 5. Determining untaxed amount 2 5. For the purpose of subsection 5. Temporary use fewer than 6 days per year 2 5. Despite subsection 1 , no tax is payable in respect of property brought into Manitoba for temporary use in Manitoba in any calendar year unless it is in Manitoba for a total of six or more days in that year.

Opting out of monthly tax payments 2 5. A person who has chosen to pay tax under subsection 5. Temporary use � railway rolling stock 2 5.

Interpretation of "railway rolling stock" 2 5. Report and payment of tax by railway company 2 5. A railway company that elects to pay tax under subsection 5. Temporary use � aircraft 2 5.

Tax payable under clause a or b must be remitted in accordance with the regulations. A person who has chosen to pay tax under clause 5. Retail sale out of province 2 6. Every retail sale to a purchaser in the province by a person who is not resident within the province, or carrying on business within the province, shall be deemed to be a retail sale in the province for the purposes of applying the tax under this section.

Tax on separate sales 2 7. Payment and refunding of tax where sale not retail sale 2 8. Where a vendor sells tangible personal property, or a taxable service in the province to a person a who does not have an RST number; and b who alleges that he is not acquiring the property or receiving the service at a retail sale; the vendor shall require that person to pay the tax, but if the person satisfies the minister that the sale was not a retail sale, the minister shall refund the amount of the tax payable in respect of the sale to that person.

Trade-ins 2 9. Where tangible personal property in Manitoba of the same general kind is received and accepted at the time of sale by a vendor on account of the price of other tangible personal property sold, the purchaser shall pay the tax under this section computed on the difference between the fair value of the property sold and the credit allowed for the tangible personal property received and accepted in trade on account of the purchase price.

No credit for trade-in of interjurisdictional vehicle 2 9. Subsection 9 does not apply where the property accepted by the vendor in trade is a motor vehicle that is or has been registered for interjurisdictional commercial purposes and on which tax has not been paid under this section by the purchaser.

Trade-in not acquired at a retail sale 2 9. Subsection 9 does not apply to property accepted from a purchaser in trade if the purchaser did not acquire the property at a retail sale.

Tax on coin-operated telephone call 2 Definitions 2. The following definitions apply in this section. This section applies to the purchase or other acquisition of a motor vehicle, trailer or off-road vehicle, but only if tax in respect of the purchase or other acquisition has not been paid to a registered vehicle dealer.

It does not relieve a registered vehicle dealer of the vendor's duty under subsection 9 2 to collect and remit the tax payable on the purchase of the vehicle. Tax payable to MPI or agent at time of registration 2.

The tax payable in respect of the purchase or other acquisition of the motor vehicle, trailer or off-road vehicle is payable to MPI or to the MPI agent when the vehicle or trailer is registered.

Duties of MPI 2. MPI must a ensure that the tax payable to it or to its agent under this section is collected; and b file returns with the director and remit the tax to the minister as a vendor in accordance with the regulations.

Fair value for computing tax payable 2. Subject to subsections 5. Trade-ins 2. Subsection 5 does not apply to the purchase or other acquisition of a motor vehicle or off-road vehicle to which subsection 2 9 applies. Fair value � purchase from unregistered vehicle dealer 2. For the purpose of this section, when a motor vehicle or off-road vehicle is purchased from an unregistered vehicle dealer, its fair value is a its purchase price; or b if subsection 2 9 would apply to the purchase if the dealer were a vendor, the amount on which tax would be payable because of that provision.

Claiming a tax exemption 2. To claim an exemption under clause 3 1 y or any of subsections 3 18 to Claiming vehicle not acquired on a sale 2. A person claiming that no tax is payable at the time of registering a motor vehicle, trailer or off-road vehicle because it was not acquired by the person by way of a sale as defined in subsection 1 1 must provide to MPI or an MPI agent, at the time of registration, a a completed claim form, in approved form; and b any other information that the director requires MPI or its agent to obtain from the person in support of the claim.

Diplomat with RST number 2. Tax reduction for motor vehicle 2. If the person who is registering a motor vehicle sold another motor vehicle within six months of purchasing the one being registered, MPI or the MPI agent registering the purchased vehicle may, at the time of registration, reduce the tax otherwise payable to it in respect of the purchased vehicle by the amount equal to the lesser of a the tax otherwise payable on the purchased vehicle; and b [repealed] S.

Rules for subsection 9 2. For the purpose of subsection 9 , a the sold vehicle is considered to have been sold on the date that title to that vehicle was transferred to the buyer of that vehicle, and the purchased vehicle is considered to have been purchased on the date that title to that vehicle was transferred to the person registering it; b "purchasing", "purchased" and "sold" do not include "leasing" or "leased"; and c [repealed] S.

A person who registers a multijurisdictional vehicle, as part of a fleet or otherwise, must pay tax in accordance with this section for the vehicle registration year a when registering the vehicle; or b if the vehicle is registered outside of Manitoba and the tax is not paid at the time of registration, when the vehicle first enters Manitoba in that year.

Interpretation of subsection 2 2. For greater certainty, payment of tax in respect of a vehicle for a vehicle registration year under subsection 2 includes payment of tax in respect of a any trailer used with the vehicle while the trailer is used for interjurisdictional commercial purposes; and b repair parts for the vehicle or for a trailer mentioned in clause a , while the vehicle or trailer is used for interjurisdictional commercial purposes.

Tax rate 2. The rate of tax payable under subsection 2 in respect of a vehicle in a class indicated at the head of a column in the following table shall, in each calendar year in which the tax is payable in respect of the vehicle, be the tax rate shown opposite that calendar year in the column or such lesser rate as may be prescribed in the regulations for the class of vehicles.

Despite subsection 5 , if the tax payable under subsection 2 becomes payable after June 30, , and before July 1, , the rate of tax that would otherwise apply under subsection 5 is to be determined according to the following table:. Tax adjustment where travel ratio estimated for vehicle 2. Where the actual distance a vehicle referred to in sub-clause a i of the definition of "travel ratio" in subsection 1 travels in the province during a vehicle registration year and the actual total distance the vehicle travels during that vehicle registration year results in a different travel ratio from the ratio estimated under that sub-clause, the tax payable under subsection 2 in relation to the vehicle shall be adjusted accordingly at the end of the vehicle registration year.

Tax adjustment where travel ratio estimated for vehicle fleet 2. Where the actual distance the vehicles in a fleet of vehicles referred to in sub-clause b i of the definition of "travel ratio" in subsection 1 travel in the province during a fleet registration year and the actual total distance the vehicles of the fleet travel during that fleet registration year results in a different travel ratio from the ratio estimated under that sub-clause, the tax payable under subsection 2 in relation to a vehicle of that fleet shall be adjusted accordingly at the end of the fleet registration year.

Other persons liable for tax payment 2. If tax is payable by a person under subsection 2 in respect of a vehicle for a vehicle registration year, any other person who had management of or the right to determine the utilization of the vehicle while it was in the province during the vehicle registration year is jointly and severally liable with any other person liable for that tax. Recovery of amount paid under subsection 9 2.

A person who pays an amount as tax under subsection 9 on behalf of another person who is liable, otherwise than because of that subsection, to pay the tax is entitled to recover that amount as a debt owing to him or her by the other person.

Credit for tax previously paid 2. The minister, on application and on receipt of evidence satisfactory to the minister, may provide a credit, calculated in accordance with the regulations, to a person who registers a vehicle for interjurisdictional commercial purposes if a the vehicle is so registered within five years after its acquisition date; and b the person had previously paid tax on the purchase price of the vehicle under section 2 and the tax was not refunded under subsection Refund of tax previously paid 2.

The minister may, on application by a purchaser, refund the tax paid by the purchaser under section 2 in respect of the purchase of a vehicle if the minister is satisfied, based on documentary evidence provided by the purchaser, that the purchaser registered the vehicle for interjurisdictional commercial purposes within 30 days after the date of purchase.

Vehicle ceasing to be part of fleet 2. When a vehicle ceases to be registered as part of a fleet before the end of the fleet registration year, the minister may provide a credit or refund in accordance with the regulations for a portion of the tax paid under subsection 2 in respect of the vehicle for that year.

Tax on vehicle transferred to intraprovincial use etc. Tax refund or credit 2. When an amount is to be refunded or credited under this section, it is to be refunded or credited in accordance with the regulations. Tax under section 2 on a purchase of returnable packaging is payable by the person who purchases it for providing tangible personal property or a service, and not by the recipient of the property or service, if a the packaging is subject to a deposit, credit, penalty or replacement charge to encourage its return for re-use as packaging; b the person retains an interest in the packaging after the sale of the property or service; c the packaging, or similar packaging, is required to be returned to the person after the sale of the property or service; or d the property or service is provided in a jurisdiction where the packaging is subject to a regulatory or contractual scheme to recover the packaging for re-use by the person or by other participants in the scheme.

Tax on non-returnable packaging 2. Tax is payable under section 2 on the purchase of non-returnable packaging by a vendor unless it is to be used as packaging for tangible personal property or a service to be sold by the vendor and will be transferred to the person to whom the property or service is sold.

Use of returnable packaging inside and outside Manitoba 2. A vendor who purchases returnable packaging for use both inside and outside Manitoba may, instead of paying tax under section 2, pay for each reporting period, in accordance with the regulations, the tax calculated in accordance with a formula that is acceptable to the director and takes into account the extent to which the packaging is used inside and outside Manitoba.

No tax on labels, etc. No tax is payable by a vendor on the purchase of a label, name plate, price tag or shipping tag to be affixed to a non-returnable packaging or to the property to be sold; or b returnable packaging, if it is necessary to affix a new label, name plate or price or shipping tag when the packaging is re-used.

Notwithstanding section 2, no tax is payable under this Act in respect of the following classes of tangible personal property: a food and beverages the supply of which is a zero-rated supply under Part III of Schedule VI of the Excise Tax Act Canada ; b [repealed] S. For the purpose of clauses 1 z and bb , "used" means previously used or owned by a consumer.

Meaning of item of clothes, etc. For the purposes of clause 1 c , "item" includes a suit, set or pair of clothes or footwear when designed and sold to be worn as a suit, set or pair. Meaning of "mine", etc. For the purpose of clause 1 xx. Exemption for certain fuel 3 4. Despite section 2, no tax is payable under this Act in respect of fuel, as defined in The Fuel Tax Act , unless a it is exempt under section 10 of that Act from tax under that Act; or b tax paid under that Act on that fuel is refunded under subsection 13 8 of that Act.

Exemption for private purchases 3 Despite section 2, no tax is payable on a purchase of used property by an individual from another individual where, in the minister's opinion, the purchase is not a commercial transaction, unless the property is a an aircraft; or b a vehicle or off-road vehicle that is required to be registered under The Drivers and Vehicles Act.

Renumbered as subsection 26 4. Renumbered as subsection 26 5. Renumbered as subsection 26 6. Renumbered as subsection 26 7. Renumbered as subsection 26 Renumbered as subsection 26 8. Renumbered as subsection 26 9. Sale to closely related corporation or partnership 3 No tax is payable in respect of a sale of tangible personal property a by a corporation to another corporation to which it is closely related; or b by a partnership to another partnership to which it is closely related; if c the seller remains closely related to the purchaser throughout the first six months after the sale; d the seller and purchaser did not become closely related in contemplation of the sale; e during the six-month period referred to in clause c , neither the seller nor the purchaser begins a winding-up and dissolution; and f the seller has paid tax under section 2 in respect of the property.

Sale to new corporation or partnership by closely related seller 3 No tax is payable in respect of a sale of tangible personal property to a newly incorporated corporation or a newly formed partnership if a the property is transferred to the purchaser before the purchaser commences carrying on business; b throughout the first six months after the purchase, the seller is closely related to the purchaser, or would be closely related to the purchaser if the seller were a corporation or a partnership; and c the seller has paid tax under section 2 in respect of the property or has acquired the property i as a gift from a family member who paid tax under section 2 in respect of the property or acquired it in a transaction other than a sale as defined in subsection 1 1 , or ii under a bequest or by the devolution of an estate.

Sale to new corporation for shares 3 Sale to new partnership for partnership interest 3 Sale to new corporation by partnership 3 No tax is payable in respect of a purchase of tangible personal property by a newly incorporated corporation from a partnership if a the property is transferred to the corporation before it commences carrying on business; a.

Transfer to spouse or common-law partner 3 For the purposes of clauses Transfer to shareholder 3 If tangible personal property of a corporation is transferred to a shareholder of the corporation, the following rules apply: a no tax is payable by the shareholder in respect of the transfer if i the transfer is part of a distribution of property to shareholders of the corporation on the winding-up and dissolution of the corporation in satisfaction of their rights to such a distribution and for no other consideration, i.

Transfer to partner 3 If tangible personal property of a partnership is transferred to a member of the partnership, the following rules apply: a no tax is payable by the member in respect of the transfer if i the transfer is part of a distribution of property to members of the partnership on the winding-up and dissolution of the partnership in satisfaction of their rights to such a distribution and for no other consideration, i.

Refund 3 Subsections 18 to Exemption: sale of machinery, etc. Meaning of tangible property 3 For the purpose of clause 22 b , "tangible property" means property having physical substance apparent to the senses.

Exemption: sale of tangible personal property as part of real property 3 Despite section 2, when the following items are included as part of a sale or lease of land and buildings, no tax is payable on those items if tax was previously paid under section 2 on their fair value: a the plumbing, heating, cooling, electrical, electronic and telecommunication systems and components installed on, under or in, or attached to, the land or buildings; b the devices attaching the systems or components referred to in clause a to the land or buildings.

Exemption re promotional distribution 3 If the fair value of tangible personal property or a taxable service provided to a person as a promotional distribution exceeds the value of the consideration paid by the person for that property or service, no tax is payable by the person in respect of the excess. Exemption for certain aircraft 3 Despite section 2, no tax is payable under this Act in respect of the purchase of an aircraft, or of parts for an aircraft, that a is registered under the Aeronautics Act Canada as a commercial aircraft; and b is used solely for transporting passengers or tangible personal property for gain as an air service licensed under the Canada Transportation Act.

Purchaser's statement re aircraft 3 When a person purchases an aircraft or parts referred to in subsection 24 , or services mentioned in clause 4 1 d in respect of such an aircraft, the person must provide the seller with a signed statement certifying that the aircraft and its use meet the conditions in clauses 24 a and b.

Exemption: consumption on aircraft 3 Despite sections 2 and 2. Exemption for broadcast productions 3 Notwithstanding section 2, no tax is payable in respect of the purchase of a visual or aural production recorded, or materials used directly to record the production, on motion picture film, video tape, audio tape, phonograph record or other recording media for the purpose of exhibition or broadcast to the public a through a radio or television station or pay television system; b in a theatre or cinema accessible to the general public where, in the normal course of business, motion picture films are exhibited or live theatrical performances are staged, and a price for admission is usually charged; or c by making it available on the Internet.

Exemption for prepared food and beverages sold to certain persons 3 Notwithstanding section 2, no tax is payable in respect of prepared food and beverages, as defined in the regulations, that are provided by a an elementary or secondary school without charge, or for a nominal charge, to its students under a school lunch program; b a hospital to its patients, or by a personal care home to its residents, as part of health care services; c a charitable or non-profit organization without charge, or for a nominal charge, to persons who, because of poverty, suffering, distress, age, infirmity or disability, require assistance; or d a charitable or non-profit organization in the course of operating a recreational camp program primarily for children 17 years of age or under, or for underprivileged or disabled persons.

Exemption for equipment for oil and gas exploration or development 3 Despite section 2, no tax is payable under this Act in respect of the purchase of a geophysical survey or exploration equipment; b a drilling rig or a drill bit designed for use by such a rig; or c a well-servicing rig; that is designed and used solely for oil or gas exploration or development or for servicing oil or gas wells.

Exemption for geophysical survey and exploration equipment 3 Notwithstanding section 2, no tax is payable under this Act in respect of the purchase of a geophysical survey aircraft; or b geophysical survey or exploration equipment other than a drill rig; that is designed and used solely for prospecting or exploration for minerals as defined in The Mining Tax Act.

Exemption for prototype equipment for mining 3 Notwithstanding section 2, no tax is payable under this Act in respect of the purchase of equipment that, upon application by the purchaser to the director, is specifically approved by the director as being prototype equipment purchased and used to research and develop new mining technologies for minerals as defined in The Mining Tax Act.

Exemption for multijurisdictional vehicles etc. No tax is payable under section 2 in respect of a a multijurisdictional vehicle with respect to which the tax is paid under subsection 2. Interpretation of subsection 33 3 For greater certainty, a person shall pay the tax payable under section 2 on any tangible personal property that is a permanently mounted on or attached to a multijurisdictional vehicle or a trailer used with a multijurisdictional vehicle; and b used or designed for a purpose other than the commercial carriage of goods or passengers.

Exemption for rental of temporary replacement for multijurisdictional vehicle under repair 3 No tax is payable in respect of a lease of a vehicle for a period if a throughout that period, it is used as a replacement for a multijurisdictional vehicle that is being repaired; b for that period, tax is paid under section 2. Exemption re certain coin-operated devices 3 Exemptions for domestic and farm uses of electricity and piped gas 3 Despite section 2, no tax is payable on a purchase of electricity or piped gas when it is purchased for use only in a heating a dwelling unit in which the purchaser resides; b heating or cooling a farm building; or c drying grain in the course of farming.

Custom software and modifications 3 Subsequent purchaser of custom software 3 For the purpose of clause 37 c , the purchaser of custom software of the seller in the following circumstances is deemed to be the person for whom it was originally developed or modified: a a business is sold to the purchaser as a going concern and the business assets sold to the purchaser include all of the rights, title and interest in and to custom software of the seller used by the seller in that business; b custom software of the seller is sold to the purchaser in circumstances where the purchase would be exempt from tax under subsection 18 , Exemption for lease 3 Despite section 2, no tax is payable in respect of a lease of tangible personal property if a the lessee has paid tax under section 2 in respect of a previous purchase of the property; and b the lease is part of a sale and immediate lease-back arrangement under which the lessee sold the property to the lessor.

Bundling of taxable and non-taxable property 3 Taxable Services Taxable services 4 1. Except as otherwise provided in this section and the regulations, the following services are taxable: a the provision of lodging, whether or not a membership is required, except lodging i for a continuous period of at least one month, ii in an establishment that has no more than three rooms with sleeping accommodation for tenants, or iii provided by a charitable or non-profit organization in its facilities during the course of operating a recreational camp program primarily for children 17 years of age or under, or for underprivileged or disabled persons; b a telecommunication service i in respect of a telecommunication that begins and ends within the province, ii that is a dedicated telecommunication service, iii in respect of a telecommunication that ends within the province on a transmitter that is ordinarily situated in the province, if the service is invoiced with respect to that transmitter, iii.

Timeshare 4 1. For the purpose of clause 4 1 a , accommodation is deemed to be lodging let for a continuous period of one month or more if it is provided pursuant to a written agreement, commonly called a timeshare agreement, that a has a term of two or more consecutive years; b fixes the location and time of occupancy; c fixes the total price and the terms and conditions for the payment of the total price for the accommodation; and d provides for an aggregate number of days of occupancy of 30 days or more.

Service by employee to employer not taxable 4 1. A service performed by an employee in the course of his or her employment for his or her employer is not a retail sale of a taxable service to the employer.

Service re property for export 4 1. A service rendered in respect of tangible personal property is not a taxable service if the minister is satisfied that the property has been delivered outside of Manitoba for consumption exclusively outside of Manitoba.

Repair of footwear not taxable 4 1. Repairing footwear is not a taxable service. Veterinarian services not taxable 4 1. A service performed by a veterinarian is not a taxable service.

Proration of purchase price for dedicated telecommunication service 4 2. For the purpose of subclause 1 b ii , if the line for a dedicated telecommunication service is not located entirely within the province, the purchase price shall be prorated, in accordance with the regulations, based on the portion of the line that is located within the province.

If a telecommunication service consists of both a dedicated telecommunication service and a non-dedicated telecommunication service, the purchase price shall be allocated between the services in accordance with the regulations. Definitions 4 3. No tax on self-serve car wash, etc. Notwithstanding any other provision of this section or section 2, no tax is payable in respect of the purchase of self-serve car wash, laundry or dry cleaning services that are coin operated.

Toll free telephone service 4 6. Notwithstanding section 2 or subsection 1 , no tax is payable for a or other equivalent toll free telephone service. Testing of food and beverages 4 7. No tax is payable on the purchase of a service that consists of testing food or beverages for human consumption.

Services in relation to certain tax-exempt property 4 8. No tax is payable on the purchase of a service mentioned in clause 1 d , e or h or subclause 1 i iv that is provided in relation to a property to which clause 3 1 c. No tax on appraisal or laboratory analysis 4 No tax is payable in respect of an appraisal or laboratory analysis.

Based on its evaluation of the application for a permit to release wildlife, the Department may make such stipulations and conditions on the use and scope of a permit as the Department determines appropriate. Except as otherwise provided in subsection 4 and NAC Species listed in this section must not be released into the wild, except as otherwise authorized by the Department in writing.

Except as otherwise provided in subsection 4, lawfully acquired species listed in this section may be sold in Nevada. This section does not authorize the sale, possession, transportation, importation or exportation of animals in violation of any applicable federal or state law, county or city ordinance, or any regulation adopted pursuant thereto.

During a type of hunt that is restricted to muzzle-loading firearms, a person may hunt a big game mammal only with a muzzle-loading rifle or muzzle-loading musket, and may use only a lead ball, a lead bullet, a semi-jacketed bullet or a metal alloy bullet that expands.

Only black powder or a black powder substitute may be used as a propellant. A sabot round may be used. The muzzle-loading rifle or muzzle-loading musket must have the following characteristics:.

The use of a sight that is operated or powered by a battery, electronics or a radioactive isotope such as tritium is prohibited. During a type of hunt that is restricted to muzzle-loading firearms, it is unlawful for a person hunting under the authority of a tag for such a hunt to carry in the field a firearm or bow and arrow except for:. During a type of hunt in which the use of any legal weapon is authorized by a regulation of the Commission, a person may hunt a big game mammal with a muzzle-loading rifle or muzzle-loading musket only if:.

Except as otherwise provided in subsection 5, a person may hunt big game mammals with a rifle if the rifle uses a centerfire cartridge or with a handgun if the handgun uses a centerfire cartridge of caliber. A person may hunt deer and mountain lion with a shotgun no larger than 10 gauge and no smaller than 20 gauge.

Only rifled slugs or shotgun rounds with sabots that contain a single expanding projectile may be used when hunting deer. A shotgun that is used to hunt deer or mountain lion pursuant to this subsection may be equipped with a smoothbore barrel or a barrel that is partially or fully rifled. A crossbow may be used to hunt a big game mammal in a type of hunt that allows the use of any legal weapon if the crossbow has:.

Crossbow arrows or bolts used in hunting big game mammals must be at least 16 inches long, weigh at least grains and have:. The provisions of this paragraph do not apply to a person who is a paraplegic, has had one or both legs amputated or has suffered a paralysis of one or both legs which severely impedes walking, if the motorized vehicle is not in motion.

Except as otherwise provided in paragraph c of subsection 4, the bowstring of a bow used in hunting any game mammal or game bird must be moved or held entirely by the muscle power of the shooter through all points of the draw cycle until release and may only be released by direct and conscious action of the shooter, either by relaxing the tension of the fingers or by triggering the release action of a handheld release aid. A bow used in hunting a big game mammal must have a peak draw weight of at least 40 pounds and, if the bow is a compound bow, a let-off of not more than 80 percent.

Arrows used in hunting big game mammals must be at least 24 inches long, weigh at least grains and have:. An arrow that is used in hunting any game mammal or game bird may be equipped with a nock that is illuminated electronically or chemically.

The provisions of this paragraph do not apply to a person who is a paraplegic, has had one or both legs amputated or has suffered a paralysis of one or both legs which severely impedes his or her walking, if the motorized vehicle is not in motion. Except as otherwise provided by paragraph c of subsection 1 of NAC The Department may issue a scope permit to a person with a visual disability.

The scope permit authorizes a person with a visual disability to hunt, during a type of hunt that is restricted to bows or muzzle-loading firearms, using a 1x magnification rifle scope that is mounted on a bow or muzzle-loading rifle.

A person using such a permit shall present the permit upon the request of a law enforcement officer. A scope permit issued pursuant to this section is valid for 1 year after the date it is issued.

The Department may issue an archery disability permit to a person with a permanent disability. The permit authorizes a person with a permanent disability to hunt, during a hunt that is restricted to the use of archery, using a crossbow or a bow that uses a mechanical device that is capable of anchoring a nocked arrow at full draw or partial full draw and complies with the requirements of subsection 2 of NAC A person using an archery disability permit shall present the permit upon the request of a law enforcement officer.

An archery disability permit issued pursuant to this section does not expire. Any black bear or mountain lion with a dog except during the open season, in an open management area and under the authority of a hunting license and:.

Any fur-bearing mammal with a dog except during the open season and under the authority of a trapping license. Any wild turkey with a dog from March 1 through June 30 of any year. A person shall not hunt any wildlife using a radio signal or other transmission received from any transmitting device that is attached to the wildlife. If a person, while hunting, kills any wildlife to which any transmitting device is attached, the person shall, without undue delay, notify the Department of that fact and, if required by the Department, coordinate the return of the transmitting device to the Department.

A person shall not intentionally break, destroy or damage any transmitting device. The provisions of this section do not apply to an employee or agent of the Department acting in his or her official capacity.

Except as otherwise provided in this section, a person shall not, for the purpose of hunting, locate or observe, or assist a person in locating or observing, any big game mammal, game bird or fur-bearing mammal in a management unit described in NAC Evidence of an act constituting a violation of subsection 1 includes, without limitation:. The provisions of this section do not apply to a person who:.

The provisions of this section do not authorize any act that is prohibited by NRS Except as otherwise provided in subsection 2, a person shall not place, maintain or use a trail camera or similar device:.

The term does not include:. A person may obtain an application form for registering a trap from any office of the Department. The forms must be completed in accordance with the instructions thereon. The Department shall issue registration numbers beginning with NV The number must be clearly stamped on the trap or on a metal tag that is attached to the trap. The person shall enter the appropriate registration number on his or her trapping license.

At least once every other calendar day in the following units for wildlife, as designated in NAC Highway No. At least once each 96 hours in all other units for wildlife, as designated in NAC By a person who is a holder of a trapping license issued by the Department; and.

In a manner which ensures that any mammal caught in the trap, snare or similar device is removed from the trap, snare or similar device. A person using bait is responsible if it becomes exposed for any reason. The Department may determine methods of obtaining necessary data from a person who purchases a trapping license from the Department or a license agent relative to the trapping activities and success of the person. Each person who purchases a trapping license from the Department or a license agent shall complete and return any reporting form or questionnaire required by the Department.

The person must return any such form or questionnaire regardless of whether the person trapped any fur-bearing mammals or unprotected species of wildlife during the term of the trapping license.

Except as otherwise provided by an annual regulation of the Commission, the completed form or questionnaire must be received by the Department or an independent contractor designated by the Department not later than May 31 of each year, or on the next business day if May 31 falls upon a weekend or state holiday.

Failure to return the form or questionnaire within that period or the submission of any false information on the form or questionnaire is cause for the Commission or the Department to suspend the trapping license held by the person and deny the person the right to acquire any trapping license for a period of 1 year.

A person whose trapping license is suspended or whose right to acquire a trapping license is denied pursuant to this section must have the privilege reinstated if the person:. Except as otherwise provided in subsection 2, a person shall not trap, other than with a box or cage trap, within one-half mile of a residence, if the residence is located within a congested area of a county whose population is , or more.

A shotgun that is used to hunt deer pursuant to subsection 1 may be equipped with a smoothbore barrel or a barrel that is partially or fully rifled. The cape or scalp and any antlers or horns from the animal must be possessed in such a manner that they remain or are kept together with the carcass of the animal. Except as otherwise provided in subsection 2, the sale of the hide, head, antlers or horns or other nonedible parts of game animals which were legally killed is permitted.

It is unlawful to sell, purchase, barter or trade a gall bladder of any species of bear, regardless of whether the gall bladder was taken inside or outside this State. The possession of more than two bear gall bladders of any species of bear is prima facie evidence that the gall bladders are possessed for sale, purchase, barter or trade in violation of this section.

Those regulations apply to all hunting of migratory game birds within the boundaries of the State of Nevada. Title 50 of C. Government Printing Office, P.

Box , St. Louis, Missouri , or by toll-free telephone at A hunter of ducks, mergansers, geese, swans, coots, gallinules or snipe shall use nontoxic shot in muzzleloaders or in shells for a shotgun when hunting in this State. The possession of shells for a shotgun which contain other than nontoxic shot is prohibited while hunting any birds designated in subsection 1.

The possession of shot for a muzzle-loading shotgun other than nontoxic shot is prohibited while hunting any birds designated in subsection 1. Shot used to hunt wild turkey on a wildlife management area must be:. Except as otherwise provided in subsection 2, a person shall not:.

The provisions of this section do not apply to an officer, employee or agent of the Department or a federal land management agency while acting in his or her official capacity as an officer, employee or agent of the Department or federal land management agency. A person is not required to obtain a hunting license or permit to hunt unprotected wild birds or mammals.

A person is not required to obtain a hunting license or permit or a trapping license to hunt or trap wildlife which are authorized to be taken in accordance with a permit issued pursuant to NAC A person who holds a trapping license issued by the Department is not required to obtain a hunting license to hunt coyotes, badgers, skunks, raccoons, weasels, ring-tailed cats or fur-bearing mammals.

Upland game birds which are reared in captivity and released pursuant to a permit issued by the Department for the training of hunting dogs or raptors or for competitive field trials; or. Upland game birds located within the boundaries of a private or commercial shooting preserve which is licensed by the Department, if the species of upland game bird which is hunted is listed on the license of the shooting preserve.

The Department shall not issue a license or permit authorizing a person to possess a raptor unless the facility at which the raptor will be housed satisfies the requirements of NAC A person shall not transport, fly or otherwise work with a raptor outside of the facility at which the raptor is housed without having the license or permit required pursuant to subsection 1 in his or her immediate possession.

A falconry licensee who lawfully possesses a raptor may allow a person who is not a falconry licensee to hold or practice flying the raptor if the falconry licensee is present and supervising the person. Raptor eggs may not be taken or possessed, except that raptor eggs laid by a bird in the possession of a person who holds a permit for captive propagation of raptors may be possessed if the holder of the permit notifies the headquarters of the Department in writing within 5 business days after the first egg has been laid.

Eggs laid by a raptor held under the authority of a falconry license must be reported by the falconry licensee to the Department within 5 business days after the first egg has been laid. The falconry licensee will dispose of the egg as directed by the Department. Raptor feathers that are molted or are from raptors held in captivity that die, may be retained and exchanged by falconry licensees for imping purposes only and subject to the following conditions:.

When practicing falconry on game species, a falconry licensee shall comply with the provisions of title 45 of NRS and all regulations of the Commission. A species of wildlife which is classified as protected and further classified as threatened or endangered by the Commission, or as threatened or endangered by the United States Fish and Wildlife Service, that is taken incidentally by a raptor may not be retained or possessed by a falconry licensee and the falconry licensee shall report the taking to the United States Fish and Wildlife Service not later than 72 hours after the taking.

A species of wildlife which is classified as a game species by the Department that is taken incidentally by a raptor during the closed season may not be retained or possessed by the falconry licensee, except that the falconry licensee may allow the raptor to feed on the game species.

A falconry licensee shall not intentionally release a raptor after any wildlife which is in a refuge or in a state or national park or is on privately owned property where the falconry licensee does not have permission to hunt. A falconry licensee may fly a raptor at an animal raised in captivity and at any species of bird that is not listed as a protected species by the Migratory Bird Treaty Act, as amended, 16 U.

A falconry licensee may train or condition a raptor using any method, including, without limitation, a balloon, kite or lure and any creance or tethered flying. For a captive-bred raptor, unless the raptor is already banded, the owner of the raptor shall attach to the raptor a nonreusable and numbered leg band which is supplied by the United States Fish and Wildlife Service and provided by the Department.

If a leg band attached to a raptor pursuant to NAC Not later than 5 days after rebanding a captive-bred raptor pursuant to subsection 1, the owner of the raptor:. If an owner of a raptor provides evidence satisfactory to the Department that a leg band attached to the raptor pursuant to NAC An owner of a raptor which is exempt from any banding requirements pursuant to subsection It is unlawful, except by the written consent and approval of the Department, for any person at any time to receive, bring, or have brought or shipped into the State of Nevada, or to remove from one portion of this State to any other portion or to any other state, any raptor or any eggs or young of any raptor.

Any falconry licensee whose license lists the raptors in his or her possession may bring into this State or remove to any other state any raptor listed on the license without having a permit for importation or exportation if a seamless leg band or a permanent, nonreusable and numbered leg band which is supplied by the United States Fish and Wildlife Service or the Department, as appropriate, is attached to the raptor.

A person who is not a resident of this State and who holds a valid falconry license issued by the appropriate agency of the jurisdiction in which the person resides may bring into or remove from this State a raptor in his or her possession under the authority of that falconry license without having a permit for the importation or exportation of a raptor issued by the Department if a seamless leg band or a permanent, nonreusable and numbered leg band which is supplied by the United States Fish and Wildlife Service or the appropriate agency of the jurisdiction which issued the license if required, as appropriate, is attached to the raptor.

A raptor taken from the wild in Nevada by a resident of this State may not be permanently removed from this State unless the:.

A falconry licensee may receive by transfer legally acquired raptors from other persons authorized to possess raptors and may transfer a raptor in his or her lawful possession to any other person authorized to possess a raptor. A person authorized to possess a raptor may transfer or acquire by transfer a raptor which was originally taken from the wild. A person shall not sell, trade, barter, purchase, acquire by trade or barter, or attempt to sell, trade, barter, purchase or acquire by trade or barter, a raptor which was originally taken from the wild.

A person authorized to possess a raptor may transfer, sell, trade, barter, purchase, acquire by trade or barter, or attempt to transfer, sell, trade, barter, purchase, or acquire by transfer, trade or barter, a captive-bred raptor only if the raptor is:. The falconry licensee shall keep a copy of the Form A and a printed copy of any forms submitted electronically to the United States Fish and Wildlife Service pursuant to this subsection for as long as the falconry licensee keeps the raptor and not less than 5 years after the falconry licensee transfers, releases or loses the raptor or after the raptor dies or is stolen.

In addition to the requirements of subsection 1, if a raptor is stolen, the owner of the raptor shall report the theft to the Department and to the appropriate regional law enforcement office of the United States Fish and Wildlife Service not later than 5 days after the theft is discovered. May possess the raptor for not more than 90 days after the death of the owner; and.

Not later than 90 days after the death of the owner, shall transfer the raptor to any person authorized to possess the raptor or to the Department, which shall determine the final disposition of the raptor.

The owner of a raptor of any species may release the raptor to the wild pursuant to the provisions of this section. A falconry licensee shall not intentionally and permanently release to the wild a hybrid raptor or a raptor which is of a species not indigenous to this State. A falconry licensee shall not intentionally and permanently release to the wild a captive-bred raptor that is of a species indigenous to this State unless:.

A falconry licensee shall not intentionally and permanently release to the wild a raptor which was originally taken from the wild and which is of a species indigenous to this State unless the falconry licensee:. Before releasing a raptor to the wild pursuant to this section, the falconry licensee shall remove the leg band, if any, from the raptor. Not later than 5 days after releasing a raptor to the wild pursuant to this section, the falconry licensee shall:.

Except as otherwise provided in subsection 9 and NAC An applicant for a falconry license must include on his or her application:. I certify that I have read and am familiar with the provisions of Part 13 of Title 50 of the Code of Federal Regulations and any other applicable sections of Subchapter B of Chapter I of Title 50 of the Code of Federal Regulations and that the information I have submitted is complete and accurate to the best of my knowledge and belief.

I understand that any intentionally false statement herein may subject me to criminal penalties under federal law, as set forth in 18 U. If the applicant has moved to this State with the intention of making this State his or her permanent residence and the applicant holds a falconry license issued by the state from which he or she is moving, the applicant may attach a copy of his or her falconry license to his or her application in lieu of taking the examination required by subsection 4.

If the applicant has moved to this State with the intent to make this State his or her permanent residence and the applicant holds a falconry license issued by a country other than the United Used Fishing Boats For Sale Canada Tax States, the applicant must attach a copy of his or her falconry license to his or her application and must take the examination required by subsection 4 before being issued a falconry license.

If the applicant correctly answers 80 percent of the questions on the examination, the Department shall determine, based on the requirements of NAC Except as otherwise provided in subsections 2 and 3, before the Department issues a falconry license pursuant to this section or reinstates a falconry license pursuant to paragraph b of subsection 5, the applicant must correctly answer at least 80 percent of the questions on a supervised examination approved by the United States Fish and Wildlife Service and administered by the Department.

Failure of the examination will result in a day waiting period after the date of the written examination before reexamination. A person must possess a valid falconry license when practicing falconry. In addition, a person who releases a raptor at game birds or game mammals during the open season must possess a valid hunting license issued by the Department.

The Department may deny issuance or renewal of any class of falconry license or permit if the applicant has been convicted of a violation of any provision of NAC An applicant whose license has been denied may appeal the denial to the Commission.

A person who is not a resident of the State of Nevada and who possesses a valid falconry license issued by the state or country of which he or she is a resident does not have to obtain a falconry license of the proper class from the Department to practice falconry while visiting this State. A person who possesses a raptor solely for commercial displays or exhibitions is not required to obtain a falconry license if:.

The Department may issue apprentice, general and master falconry licenses. The Department may issue an apprentice license to an applicant who:.

The sponsor must:. Except as otherwise provided in subsection 4, the Department may issue a general falconry license to an applicant who:.

A person who is a general or master falconry licensee or the equivalent may sponsor an apprentice falconry licensee. A person may not sponsor more than three apprentice licensees at one time. If sponsorship is terminated, the holder of an apprentice license must obtain a new sponsor within 30 days of the date of termination of the sponsorship or his or her apprentice license will be revoked. At least one pair of Alymeri or similar jesses constructed of pliable, high-quality leather or suitable synthetic material to be used when any raptor is flown free.

Traditional one-piece jesses may be used when a raptor is not being flown. At least one flexible, weather-resistant leash and one strong swivel of acceptable falconry design. At least one suitable container for each raptor for drinking and bathing.

The container must be 2 to 6 inches deep and wider than the length of the raptor. A reliable scale or balance suitable for weighing a raptor. Equipment for protecting a raptor when transporting the raptor, including, without limitation, a perch suitable for the raptor and equipment to protect the raptor from extreme temperatures and wind and excessive disturbance.

A container of the type commonly known as a giant hood, or a similar container, shall be deemed by the Department to be acceptable for transporting a raptor or for temporarily housing a raptor. Any radio transmitters required pursuant to NAC A falconry license or permit to take a raptor will not be issued or renewed unless the applicant has provided the Department with the information required by this section.

Each year, the Commission may establish a resident and nonresident quota for raptors that may be taken from the wild under a permit. A holder of a permit to take raptors may take from the wild only the number of raptors permitted, but in no event more than two raptors per calendar year, regardless of whether the raptor is subsequently transferred during that calendar year. Before obtaining a permit to take raptors, a permittee must possess a valid falconry license issued by this State, a valid falconry license issued by the state of which the permittee is a resident or, if he or she is not a resident of the United States, by the country of which the permittee is a resident.

Except as otherwise provided in subsection 5, a general or master falconry licensee may take only raptors less than 1 year of age and only during the period specified by the Commission. No more than two eyasses may be taken by a holder of a permit to take raptors during that period.

At least one eyas must be left in each nest or aerie from which any eyas is taken. The physical characteristics of a nest or aerie from which any eyas is taken may not be altered. Except as otherwise provided in subsection 6, passage birds may be taken only during the period specified by the Commission. The only raptors over 1 year of age which may be taken are the American kestrel Falco sparverius and the great horned owl Bubo virginianus , except that under a depredation special purpose permit which was jointly authorized by the United States Fish and Wildlife Service and the Department, any raptor other than raptors of threatened or endangered species may be taken for falconry purposes by a general or master falconry licensee.

An apprentice falconry licensee may take only passage birds of the species specified on the falconry license of the apprentice falconry licensee. A peregrine falcon that is legally obtained may be imported and possessed under the terms and conditions of a falconry license issued by the Department.

Birds of the following species may not be taken, transported, possessed or used in the practice of falconry:. A raptor may be taken by a trap or bird net which is humane in its operation and use. All traps must be attended at all times. Raptors may not be taken by means of a steel-jawed trap or jump-trap. Apprentice falconry licensees may use only bal-chatri, harness or bow net traps in acquiring raptors.

It is usually attached to the ground so one side can swing freely. The Department may issue a permit to rehabilitate raptors for the possession and temporary care of raptors. Such a permit may authorize a person to hold an injured raptor for rehabilitation and later release the raptor into the wild upon recovery or when directed by the Department.

An applicant for a permit to rehabilitate raptors must hold a valid permit to rehabilitate raptors issued by the United States Fish and Wildlife Service, or provide evidence satisfactory to the Department that approval for such a permit is pending.

A permit to rehabilitate raptors issued by the Department is not valid until the Department receives a copy of a permit to rehabilitate raptors issued by the United States Fish and Wildlife Service to the applicant. A project for the captive breeding and propagation of raptors may be approved by the Department if the applicant holds a permit for the propagation of raptors issued by the United States Fish and Wildlife Service pursuant to 50 C.

A permit for the captive breeding and propagation of raptors issued by the Department is not valid until the Department receives a copy of a permit for the propagation of raptors issued by the United States Fish and Wildlife Service to the applicant.

The applicant must first provide a statement showing the objectives and justification for the project. No raptor may be transported from this State until a nonreusable and numbered leg band is attached and the person transporting it has had the permit validated by the Department.

If a holder of a permit to take raptors has submitted any false statement on his or her application for the permit or fails to return the permit and leg band for cancellation or validation within the period specified, the Department shall deny him or her a permit to take raptors for the following year.

An application for a permit to take raptors must be submitted to the Department at an address specified on the application by the deadline for the submission of such applications as established by the Commission.

An applicant must possess a valid falconry license from this State, another state or, if the applicant is not a resident of the United States, the country of which the applicant is a resident at the time that he or she applies for a permit to take raptors pursuant to this section. If the applicant does not possess such a license, the applicant must apply for a falconry license at the same time that he or she applies for the permit to take raptors pursuant to this section.

If a quota is not filled from applications received on or before the latest date for acceptance, the Department will accept applications received after that date and award permits to take raptors in the order of receipt of the applications until the quota is filled. An applicant who does not draw a permit to take raptors may reapply for any species of raptor for which the quota is not filled after the drawing. The Department will award permits to take raptors for the unfilled quota in the order of receipt of the applications.

A holder of a permit to take raptors may authorize another person to take a raptor for the holder of the permit subject to the conditions specified in this section. If the holder of the permit has a long-term or permanent physical impairment that prevents him or her from being at the site of the taking:.

Except as otherwise provided in subsection 5, a falconry licensee who retakes a raptor shall:. If a falconry licensee who retakes a raptor returns or delivers it pursuant to subsection 2, the raptor does not count toward the number Used Fishing Boats For Sale Edmonton Canada of raptors that the falconry licensee may obtain or possess pursuant to his or her permit, NRS A falconry licensee who retakes a raptor may keep the raptor if:.

If a falconry licensee retakes and keeps a raptor pursuant to subsection 4 or 5, the raptor counts toward the number of raptors that the falconry licensee may obtain or possess pursuant to his or her permit, NRS If a holder of a permit to take raptors takes a raptor that is injured while being taken, the holder of the permit:.

A raptor that is injured while being taken may not be removed from this State unless the raptor has been declared rehabilitated by the Department or by a licensed veterinarian, raptor rehabilitator or wildlife rehabilitator licensed or permitted by the Department or the United States Fish and Wildlife Service to whom the raptor was transported pursuant to subsection 1.

A raptor which is transported to the Department or to a licensed veterinarian, raptor rehabilitator or wildlife rehabilitator licensed or permitted by the Department or the United States Fish and Wildlife Service pursuant to subsection 1 and which is:.

Notification provided to the Department and the Bird Banding Laboratory pursuant to paragraph a of subsection 1 must include any identifying number on the research band, research marking or transmitter attached to the raptor. Before releasing a raptor to a researcher pursuant to paragraph c of subsection 1, the falconry licensee may, at the direction of the researcher, replace the transmitter or the batteries of the transmitter or remove the transmitter.

A raptor taken and temporarily possessed pursuant to this section does not count toward the number of raptors that the falconry licensee may obtain or possess pursuant to his or her permit, NRS Except as otherwise provided in subsections 2 and 3, if a falconry licensee takes a peregrine falcon to which any research band or research marking is attached, the falconry licensee shall immediately release the falcon. If a falconry licensee takes a peregrine falcon to which a transmitter is attached, the falconry licensee:.

A peregrine falcon taken and possessed pursuant to this section may not be possessed for more than 30 days after the taking. Each raptor possessed pursuant to NAC The owner of a raptor is responsible for the conditions in which the raptor is housed. Raptors that are not tethered while being housed may be housed in the same facility only if they are compatible with each other.

A raptor that is not tethered while being housed must be housed in a facility of sufficient size to allow the raptor to fly. A raptor that is tethered while being housed must be tethered in a manner which allows the raptor to extend its wings fully or bate without damaging its wings or making contact with another raptor. Each raptor must have continuous access to a pan of clean water unless weather conditions, the type of perch used or another circumstance makes continuous access to a pan of clean water unsafe for the raptor.

Subject to the provisions of this section, the owner of a raptor may house a raptor in a temporary facility for not more than consecutive days. An indoor facility that houses a raptor must be of sufficient size to allow easy access for the care and feeding of the raptor. If a raptor that is not tethered is housed in an indoor facility and if the roof or any wall of the indoor facility is not solid, the roof or wall that is not solid must be covered with vertical bars spaced narrower than the width of the body of the smallest raptor housed in the facility, with heavy-duty netting or with any other similar material.

A raptor housed in an indoor facility must be housed in a manner that allows the raptor to maintain healthy feathers, including, without limitation, in a shelf perch enclosure in which raptors are tethered side by side.

Notwithstanding the provisions of subsection 2, a raptor may be housed in the residence of the owner of the raptor if:. Be constructed of heavy-gauge wire, heavy-duty plastic mesh, slats, pipe, wood or any other similar material suitable for enclosing the raptor;.

Have a covered perch that is suitable for the raptor and protects the raptor from wild and domesticated predators and from extreme or inclement weather; and. Be of sufficient size to ensure that the raptor can fly from the perch without striking the roof or walls of the facility. Except as otherwise provided in subsection 2, if the owner of a raptor is present at the facility at which the raptor is housed, the Department may inspect the facility without advance notice by the Department and during any reasonable hour.

If a raptor is housed at a facility owned by a person other than the owner of the raptor, the Department:. The owner of a raptor shall submit to the Department a signed and dated statement indicating:. The owner of a raptor shall notify the Department of any change in the location of the facility at which the raptor is housed not later than 5 business days after the change. If a falconry licensee houses a raptor for more than consecutive days at a facility outside this State:.

A person who is not a resident of this State may house a raptor for more than consecutive days at a facility in this State if:. A falconry licensee who is not the owner of a raptor may provide care for the raptor if the falconry licensee also possesses:.

A falconry licensee providing care for a raptor pursuant to this section may do so only:. The Department may extend beyond days the period during which a falconry licensee may provide care for a raptor if the owner of the raptor provides evidence satisfactory to the Department that any illness, military service, family emergency or other extenuating circumstance justifies the extension.

A raptor for which care is provided by a falconry licensee pursuant to this section:. If indicated by a statement signed pursuant to paragraph b of subsection 1, a falconry licensee providing care for a raptor pursuant to this section may practice falconry with the raptor in accordance with this chapter and NRS A person who is not a falconry licensee and who is not the owner of a raptor may provide care for a raptor only:.

The Department may extend beyond 45 days the period during which the person may provide care for a raptor if the owner of the raptor provides evidence satisfactory to the Department that any illness, military service, family emergency or other extenuating circumstance justifies the extension. A raptor for which care is provided pursuant to this section counts toward the number of raptors that the owner of the raptor may possess pursuant to NAC The owner of a raptor may loan the raptor to the holder of a permit for captive propagation of raptors issued pursuant to NAC A general or master falconry licensee may assist a raptor rehabilitator in conditioning a raptor for release to the wild subject to the provisions of this section.

The falconry licensee must possess a written statement from the raptor rehabilitator which identifies the raptor and explains that the falconry licensee is assisting the raptor rehabilitator pursuant to this section. The raptor may be kept at a facility owned or maintained by the falconry licensee.

Except as otherwise provided in subsection 6, the raptor does not count toward the number of raptors that the falconry licensee may possess pursuant to NAC Except as otherwise provided in subsection 6, not later than the expiration of the period during which the raptor rehabilitator may possess the raptor pursuant to his or her permit to rehabilitate raptors:. If a raptor is transferred from a raptor rehabilitator to a falconry licensee pursuant to NAC A general or master falconry licensee may hack a raptor that the falconry licensee is authorized to possess.

A falconry licensee shall not release for hacking a raptor which is of a species not indigenous to this State or which is a hybrid raptor unless the falconry licensee has attached to the raptor at least two functioning radio transmitters that can be used to locate the raptor.

A falconry licensee shall not hack a raptor at a location from which the raptor is likely to disturb, kill or otherwise harm any species of wildlife that has been classified as protected and further classified as threatened or endangered by the Commission or as threatened or endangered by the United States Fish and Wildlife Service. A raptor that a falconry licensee is hacking counts toward the number of raptors that the falconry licensee may possess pursuant to NAC A general or master falconry licensee may, without obtaining any additional license or permit, use a raptor in his or her lawful possession in a conservation education program which is presented in a public venue.

An apprentice falconry licensee may use a raptor in his or her lawful possession in a conservation education program which is presented in a public venue if the presentation is supervised by a general or master falconry licensee. A raptor used in a conservation education program pursuant to this section must otherwise be used primarily for falconry. A conservation education program presented pursuant to this section must include information concerning the biology, ecological roles and conservation requirements of raptors and other migratory birds.

Each of those topics is not required to be included in each presentation. In addition to the requirements of subsection 4, a falconry licensee shall not present a conservation education program pursuant to this section that does not include information on falconry and conservation education.

A falconry licensee presenting a conservation education program pursuant to this section:. A falconry licensee may allow a raptor in his or her lawful possession to be filmed, photographed or otherwise recorded for the making of a movie or other source of information concerning the practice of falconry or concerning the biology, ecological roles and conservation requirements of raptors and other migratory birds.

A falconry licensee who allows a raptor to be filmed, photographed or otherwise recorded pursuant to subsection 1 shall not:. Except as otherwise provided in subsection 4, the owner of a raptor shall not use the raptor for commercial entertainment, for advertisements, as a representation of any business, company, corporation or other organization operated for profit, or for the promotion or endorsement of any product, merchandise, goods, services, meetings or fairs.

A falconry licensee may use a raptor in his or her lawful possession to promote or endorse:. A master falconry licensee may conduct abatement activities using a raptor in his or her lawful possession if the falconry licensee possesses:. A general falconry licensee may conduct abatement activities using a raptor in his or her lawful possession under the supervision of a master falconry licensee who is authorized to conduct abatement activities pursuant to subsection 1.

Except as otherwise provided in subsection 4, a general or master falconry licensee may receive payment for conducting abatement activities against a species listed in 50 C. A falconry licensee may not receive payment for depredation control activities conducted against a species listed in 50 C. If a taxidermist does not keep, donate or mount the body and feathers of the raptor, they must be burned, buried or otherwise destroyed not later than 10 days after:.

The term does not include a fish hook which shares a common shank with one or more other fish hooks, regardless of whether the barbs have been closed completely or filed off. A person who has a fishing license or short-term permit to fish, or who is not required to obtain such a license or permit pursuant to NRS A person who possesses bait in accordance with the provisions of this section shall not sell, barter or trade that bait.

Any bait obtained from a dealer in live bait fish who is licensed in this State must be accompanied by a currently dated receipt issued by that dealer. The use of fish as bait, whether alive or dead, or parts thereof, is prohibited in the ponds and sloughs of the Mason Valley Wildlife Management Area and the Fort Churchill Cooling Ponds.

In the waters of the Truckee River, from feet below Derby Dam downstream to the Pyramid Lake Paiute Reservation boundary, only artificial lures with single barbless hooks may be used from February 1 through May Only one single barbless hook may be attached to each hook eye or ring of the lure.

The following provisions apply to all other waters in the Western Region:. Only artificial lures with single barbless hooks may be used in the Smith Creek Reservoir and on the south fork of the Humboldt River from the access causeway for the Lucky Nugget subdivision upstream to Lee.

In all other waters of the Southern Region, the capture, possession while fishing or use of fish as bait, whether dead or alive, or parts thereof, other than preserved salmon eggs is prohibited. In addition to fish used as live bait, forms of animal life such as waterdogs, grasshoppers, earthworms and crayfish may be used for bait.

Only the following species of live fresh-water fish may be lawfully raised, possessed, transported, sold, offered for sale, imported, used or taken from the waters of the Colorado River for use as live bait:.

A fisherman with a valid license may possess or use as live bait only the species of fish named in subsection 2. These species of fish may be purchased only from a dealer in bait licensed in Arizona, California or Nevada or may be taken for personal use only with a:. Aquatic bait and the following species of live bait may be captured, offered for sale, held or transported by a person permitted to sell live bait, subject to any special conditions contained in the annual permit issued by the Department or in subsection Authorized Species by Region.

In the Western Region, the capture of any fish used as live bait for sale from the Carson River drainage below Quilici Dam is prohibited. The Quilici Dam is located near Dayton, Nevada. The reference work from which the species listed in subsection 1 were named is special publication 12 of the American Fisheries Society, A List of Common and Scientific Names of Fishes from the United States and Canada, 4th edition, The products of such a facility, fish spawn, fry and fish, or aquatic bait, may be sold at any time of the year by the permittee or his or her vendees, after having first complied with the provisions of title 45 of NRS and NAC The permit expires on December 31 of the year in which it was issued.

The salamander may be acquired only from approved installations or areas in the states bordering Nevada. This invoice may be used as a transportation permit for the purchaser or donee. Any person receiving, bringing or having brought or shipped into and destined for the State of Nevada any live fish, live bait or aquatic bait shall notify the Department at least 3 days in advance of each shipment of such fish or bait.

The notice must include:. The person must notify the Department of any change in the transportation schedule at least 24 hours before the date and time shown on the notice of shipment. If inspection of a shipment is required, the Department shall notify the person of the time and place of inspection. At the conclusion of an inspection, the permittee or his or her representative will be issued a permit for the transportation of live fish or bait if the shipment of fish or bait is found to comply with the provisions of NAC If a shipment is determined by the Department inspector to be detrimental to the best interests of the State, such fish or bait must either be destroyed or the permittee or his or her representative must remove it from the State by the route of entry or a route designated by the inspector.

Except as otherwise provided in subsection 2, i t is unlawful for any person to take crayfish from any of the waters of the State for commercial purposes.

A holder of a permit issued pursuant to subsection 2 may sell any crayfish taken under the authority of the permit to a food wholesaler or restaurant for the purpose of human consumption.

A food wholesaler who purchases any crayfish from a holder of a permit issued pursuant to subsection 2 may sell the crayfish to a restaurant for the purpose of human consumption. A person who sells any crayfish pursuant to subsection 3 or 4 shall, at the time of the sale, provide the buyer with a record of purchase that includes, without limitation:.

A copy of the record of purchase required by subsection 5 must be retained by the buyer and seller for at least 4 years and be made available for inspection at any reasonable time during that period upon request by the Department. D, eff.

The location, time and manner of conducting the operation is approved by the Department; and. The operation is not deleterious to fish or other wildlife naturally indigenous or planted or propagated therein at public expense. The Department may authorize a permittee to take unprotected fish with a seine, net, trap or other device.

The use of a gill or trammel net, explosive or poison is unlawful. A permittee shall comply with any special terms, conditions or restrictions of the permit. A permittee shall immediately release unharmed any game fish or protected fish that is taken during the operation.

A permittee shall, at reasonable times, allow any person authorized to enforce the provisions of this regulation, free and unrestricted access to the area where the permittee is taking, possessing, storing or shipping fish.

A permittee shall maintain daily records of the fish he or she has taken and submit a report of the fish taken to the Department within 10 days following expiration of the permit. A permit issued pursuant to this section does not authorize the taking, transporting or disposing of unprotected fish in violation of any applicable federal or state law or regulation.

A person who establishes, operates or controls a commercial fish hatchery, private noncommercial fishpond or other installation for the culture of fish within the State of Nevada shall, and a person who does so outside this State for the purpose of importing fish or aquatic life into this State may, make application to the Department at an address specified on the application for a letter of certification stating that such installation is free from fish diseases or pathogens that induce diseases, which the Department has determined to be deleterious to the fish or aquatic life of Nevada.

Any game warden authorized to enforce the provisions of title 45 of NRS may enter any such installation at any reasonable hour and inspect the premises and operation to determine that it is free from fish diseases.

If an inspection of any such installation reveals significant loss of fish or evidence of clinical symptoms of any disease which is deleterious to fish or aquatic life, the letter of certification issued pursuant to NAC During the period of revocation, it is unlawful for any person to remove or to import fish or aquatic life from such installation without the written authorization of the Department.

The letter of certification must not be reinstated until the Department is satisfied that the installation is free of fish diseases. The letter of certification expires on June 30 of each year unless sooner terminated. Requests for renewal must be made on the form provided by the Department. Except as otherwise required in NAC A person holding a license issued pursuant to this section may take fish from the pond or ponds at any time.

The products of such a facility must not be sold, bartered or traded. If the owner or operator of such a facility disposes of any fish from the facility, he or she shall, at the same time, deliver to the donee an invoice signed by the owner or his or her designated agent. The invoice must include:. Except as provided in subsection 2 of NAC Unprotected fish may be taken by spear except in any water where this method is specifically prohibited.

In addition to taking bullfrogs by any method enumerated in NRS No firearm or airgun may be used in taking bullfrogs. Where bag limits but not size limits apply, fish may be filleted before transport if the fillets are kept in one piece so bag and possession limits can be immediately determined.

The use of more than two hooks for bait or flies is prohibited. Licensed fishermen may take unprotected fish. The taking of fish by spear or by bow and arrow is prohibited within one-half mile of any dock or swimming area. Licensed fishermen may take striped bass by spear except within one-half mile of any dock or swimming area. Each unattended live box or stringer containing fish must have a water resistant identification legibly bearing the name, address and number of the fishing license of the person using and storing fish in the box or stringer.

Where several persons use the same box or fish stringer, each person shall attach his or her own identification to the box or stringer.

Any person who, while swimming or diving, uses a mechanical device held in the hand which uses a rubberband, a spring or pneumatic power to propel a spear to kill, capture or injure a fish shall:. Between sunset and sunrise, a light must be attached to the float, buoy or flag. Fishing with a spear for unprotected fish is prohibited in:.

Any person may conduct competitive field trials for hunting dogs or competitive field trials for raptors under a competitive field trials permit, or train hunting dogs or raptors under a training permit issued by the Department. The person must submit an application, accompanied by the fee established in subsection 6 of NRS The application must set forth the date, time and location of the trials or training activity and the number of each species of upland game birds which will be released.

An applicant for a training permit may request any number of dates for training during a specific 2-month period. A competitive field trials permit is valid for only one field trial. The permittee or his or her designated representative shall have the permit in his or her possession and be present at the event.

A training permit is valid only for the person whose name appears thereon. The permittee shall have the permit in his or her possession while training hunting dogs or raptors with upland game birds that were bred in captivity.

An upland game bird bred in captivity and used for training that is not taken or recaptured on the date or dates specified on a permit issued pursuant to this section must not be taken or recaptured thereafter except during the appropriate season and according to any applicable rules or regulations adopted by the Commission. Except as otherwise provided in subsections 3, 4 and 5, in any area which is determined by the Department to be unpopulated by upland game birds:.

Except as otherwise provided in subsections 3, 4 and 5, in any area which is determined by the Department to be populated by upland game birds:. Competitive field trials for hunting dogs or raptors are permitted on:. Except as otherwise provided in subsection 5 and NAC Upland game birds may be imported to be released for competitive field trials or training of hunting dogs or raptors only pursuant to an importation permit issued by the Department.

Each shipment of birds must be accompanied by an importation permit. Upland game birds released for competitive field trials or training of hunting dogs or raptors must be at least 12 weeks of age, fully winged and in a condition to go wild. Upland game birds released for competitive field trials or training of hunting dogs or raptors must be banded with legbands approved by the Department and furnished by the permittee.

The legband must remain with the bird until it is utilized by a hunter. The Director or a person designated by the Director may, after thorough investigation, issue a permit to frighten, herd or kill wildlife if:.

The name of the person permitted to frighten, herd or kill wildlife;. The manner in which all dead animals shall be disposed of, and that they must be disposed of in the manner specified;. That a report of the operation shall be submitted to the Department; and. Except as provided in subsection 2, wildlife taken under such a permit may not be used for any purpose by the permittee or those assisting the permittee.

Such wildlife are the property of the State and, if required by the Department, shall be retrieved and maintained in a good manner by the permittee. The Department may dispose of them by:. The proceeds of a sale shall be deposited as provided in NRS.

The Department may donate the hide or pelt of such wildlife to a permittee to defray the cost of handling a depredation complaint. Game species taken under such a permit which are unfit for human consumption or other unsalvable wildlife shall be destroyed by the Department. NAC A permit issued pursuant to the provisions of NAC The Department may issue a permit to the owner or tenant of any land or property, or to a governmental agency, to engage in the hunting, killing or nonlethal control of bobcats or coyotes from an aircraft for the purpose of protecting land, wildlife, livestock, domestic animals or human life.

Such permits will not be issued for hunting for sport. An applicant for such a permit must provide the following information:. A person granted a permit pursuant to this section shall comply with the terms, conditions and restrictions of the permit. On or before January 10 after the calendar year in which the permit was issued, the permittee shall submit to the Department, at an address specified on the appropriate form, a written report of the number of ravens, bobcats or coyotes taken during each month in which the permit was valid.

A completed application and the required fees must be submitted to the Department. The applicant must include on the application:. The name of each river, stream and lake in which the dredge will be used, as designated by the mountain range, if applicable, and the county in which the river, stream or lake is located;.

The date or dates on which the dredge will be operated in the river, stream or lake; and. A dredging permit may include authorization to operate a dredge in not more than 10 different bodies of waters. The period authorized for dredging on each body of water will be determined by the Department within the following dates, based upon the spawning season of the species of fish present in that body of water:.

The Department will not authorize dredging in a body of water or any portion of a body of water which contains species of fish classified by the Federal Government as endangered, threatened or sensitive, or classified by the Department as protected, if the Department determines that the dredging may be deleterious to the species of fish.

A holder of a dredging permit shall immediately return substrata gravel and sands removed during the dredging to the streambed from which the gravel or sand was removed and restore, as closely as possible, the original contour of the streambed.

Antelope Pronghorn Antilocapra americana 2. Bear Black Ursus americanus 3. Deer Mule Odocoileus hemionus 4. Goat Mountain Oreamnos americanus 5. Lion Mountain Cougar Felis concolor 6. Moose Alces alces 7. Peccary Pecari angulatus 8. Rabbit Cottontail Audubon Sylvilagus audubonii Cottontail Nuttall Sylvilagus nuttallii Pygmy Sylvilagus idahoensis Snowshoe Lepus americanus White-tailed Jack Lepus townsendii 9.

Sheep Bighorn Ovis canadensis canadensis Ovis canadensis nelsoni Ovis canadensis californiana Elk Rocky Mountain Cervus elaphus nelsoni Wolf Gray Canis lupus. Common Name Scientific Name 1. Beaver Castor canadensis 2. Bobcat Lynx rufus 3. Fox Gray Urocyon cinereoargenteus Kit Swift Vulpes velox Red Vulpes vulpes 4. Marten American Martes americana 5. Mink Mustela vison 6. Muskrat Ondatra zibethica 7.

Otter River Tamiasciurus douglasi Northern Flying Glaucomys sabrinus Western Gray Myotis thysanoides Pallid Idionycteris phyllotis Brazilian Free-tailed Microdipodops megacephalus Pale Kangaroo Euderma maculatum. Macrotus californicus Western Red Corynorhinus townsendii Western Mastiff Microtus montanus nevadensis Pahranagat Valley Montane Spilogale gracilis Striped Mustela frenata Short-tailed Dendragapus obscurus Ruffed Bonasa umbellus Sage Centrocercus urophasianus Sharp-tailed Alectoris chukar Gray Hungarian Perdix perdix Snow Phasianus colchicus White-wing Colinus virginianus California

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