Nev. Admin. Code § 360.560 — 360.560

NAC 360.560    “Electronic return” defined. ( NRS
360.090 , 360.092 )    “Electronic return” means
a tax return that is prepared using computer software and transmitted
electronically to the Department and includes all the data entered into a
return, statement or other document.
(Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)