Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.330 — 360.330
NAC 360.330 Housing unit defined. ( NRS
360.283 ) Housing
unit means a house, duplex, townhouse, condominium, apartment, mobile home,
trailer, group of rooms or a single room occupied as a separate living quarter or,
if vacant, intended for occupancy as a separate living quarter.
(Added to NAC by Dept of Taxation, eff. 9-1-89)
Source: official text