Nev. Admin. Code § 360.380 — 360.380

NAC 360.380    Accommodations included in inventory of housing units. ( NRS 360.283 )
1.  Occupied and vacant housing units must be
included in the inventory of housing units. A boat, tent, van, cave or other
similar accommodation must be included only if it is occupied by a person as his
or her usual place of residence.
2.  An occupied room or suite of rooms in a
hotel, motel or similar accommodation must be classified as a housing unit only
when occupied by persons who consider it their usual place of residence or who
do not have usual places of residence elsewhere.
3.  Vacant rooms or suites of rooms in a
hotel, motel or similar accommodation must be classified as housing units if at
least 75 percent of the hotel, motel or similar accommodation is occupied by
permanent residents.
(Added to NAC by Dep’t of Taxation, eff. 9-1-89)