Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1404 — 361.1404
NAC 361.1404 Domicile defined. ( NRS
360.090 , 360.250 , 361.260 ) Domicile
means:
1. The permanent, principal home to which a
person returns or intends to return after an absence; or
2. The place where a business has its
headquarters or principal place of business.
(Added to NAC by Tax Commn by R001-20, eff. 1-21-2021)
Source: official text