Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.117 — 361.117
NAC 361.117 Qualified subdivision defined. ( NRS
360.090 , 360.250 ) Qualified subdivision
means a group of parcels meeting the criteria contained in NAC 361.129 .
(Added to NAC by Tax Commn, eff. 11-14-88)
Source: official text