Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1075 — 361.1075
NAC 361.1075 Adjustment defined. ( NRS
360.090 , 360.250 ) Adjustment means a
modification of the reported value of a variable, such as sale price or gross
income, using a model calibration technique for the purpose of estimating the
full cash value of property.
(Added to NAC by Tax Commn by R039-10, 8-13-2010, eff.
7-1-2012)
Source: official text