Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1401 — 361.1401
NAC 361.1401 Definitions. ( NRS
360.090 , 360.250 , 361.260 ) As used
in NAC 361.1401 to 361.1438 , inclusive, unless the context
otherwise requires, the words and terms defined in NAC 361.1402 to 361.1411 , inclusive, have the meanings
ascribed to them in those sections.
(Added to NAC by Tax Commn by R001-20, eff. 1-21-2021)
Source: official text