Nev. Admin. Code § 360.564 — 360.564

NAC 360.564    “Electronic transfer of money” defined. ( NRS 360.090 , 360.092 )    “Electronic
transfer of money” means any transfer of money, other than a transaction
initiated by a check, draft or other similar paper instrument, that is
initiated through an electronic terminal, computer or magnetic tape for the
purpose of ordering, instructing or authorizing a financial institution or a
person holding an account on behalf of another to debit or credit an account.
(Added to NAC by Tax Comm’n by R062-05, eff. 10-31-2005)