Republican gubernatorial candidate Jim Gibbons unveiled a new nickname for Democrat Dina Titus in a television commercial that began airing Wednesday: "Dina Taxes."

The ad on network and cable television statewide contends, "Dina Taxes -- er, rather, Dina Titus -- either way, she'll raise our taxes." It cites multiple tax increases Titus, the minority leader in the state Senate, has supported over the course of her 18-year legislative career.

"This just educates voters about her record on taxes," Gibbons campaign manager Robert Uithoven said. "We think it's an issue that's very important to voters. After all, it's their government. They're the ones paying the bill."

The Titus campaign called the commercial's taunting nickname a childish approach.

"Maybe it's appropriate that it's the first day school is back in session, because the congressman is definitely using playground tactics," Titus spokeswoman Hilarie Grey said. "We're disappointed that, after weeks of silence from the Jim Gibbons campaign, the first thing we hear is a name-calling attack."

The ad recites items Titus has voted to tax, including medical devices, marriage licenses, farm equipment and jet fuel, as well as increasing property and sales taxes.

"That makes her one of the biggest taxers in Nevada history," the ad says.

Grey said the ad fails to note that Gibbons, too, has voted to raise taxes. While in the state Legislature from 1989 to 1993, he voted to increase state and local property taxes, gas taxes and business tax assessments, as well as voting twice to authorize counties to raise taxes.

"It's a distortion, and it's hypocritical when he voted more than 100 times to raise taxes in the Legislature," Grey said.

Grey also noted that, while the Nevada Constitution requires the Legislature to pass balanced budgets, Gibbons has repeatedly voted for unbalanced federal budgets as a congressman from Reno for the past decade. In 2002, Gibbons helped the House of Representatives barely pass a then-record increase in the federal debt ceiling, to $6.4 trillion, by a vote of 215-214.

Uithoven said that, while the current ad doesn't talk about Gibbons' record, future spots will ensure that voters know Gibbons is credible on taxes. "Jim Gibbons' record on taxes is one that he's very proud of and that's very clear," Uithoven said.

He touted the Gibbons Tax Restraint Initiative, enacted in 1996, which amended the Nevada Constitution to require a two-thirds vote of the Legislature to increase taxes. In addition, Uithoven said, Gibbons has voted more than 250 times to reduce taxes while in Congress.

Grey acknowledged that, while Gibbons has promised during the campaign not to raise taxes if elected, Titus has refused to make such a pledge, saying needed state services are more important than keeping taxes at current levels.

"We'd like to see Jim Gibbons answer during the course of the campaign which programs would be cut if you were confronted with those choices," Grey said. "Would you cut teacher salaries? Would you cut money for health care?"

Uithoven said the surpluses the state has recently enjoyed prove that there's plenty of money in state coffers without increasing taxes. In fact, Gibbons believes the current surplus should be spent on one-shot infrastructure needs that do not increase the size of government, and taxes can be reduced to avoid future surpluses.