Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.320 — 360.320
NAC 360.320 Group quarters defined. ( NRS
360.283 ) Group
quarters means any living quarters which are not classified as a housing unit.
The term includes institutional group quarters such as mental hospitals, homes
for the aged and correctional institutions, and noninstitutional group quarters
such as military barracks, college dormitories and rooming houses.
(Added to NAC by Dept of Taxation, eff. 9-1-89)
Source: official text