Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.576 — 360.576
NAC 360.576 Sole proprietor defined. ( NRS
360.090 , 360.092 ) Sole proprietor includes
a business that is treated as a sole proprietor under the Internal Revenue
Code.
(Added to NAC by Tax Commn by R062-05, eff. 10-31-2005)
Source: official text