Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1345 — 361.1345
NAC 361.1345 Definitions. ( NRS
360.090 , 360.250 , 361.227 ) As used
in NAC 361.1345 to 361.139 , inclusive, unless the context
otherwise requires, the words and terms defined in NAC 361.1351 , 361.1355 and 361.1361 have the meanings ascribed to
them in those sections.
(Added to NAC by Tax Commn by R034-03, eff. 12-4-2003)
Source: official text