Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1411 — 361.1411
NAC 361.1411 Unmanned aircraft system defined. ( NRS 360.090 , 360.250 ,
361.260 ) Unmanned
aircraft system means an unmanned aircraft and its associated elements,
including, without limitation, communication links and the components that
control the unmanned aircraft, that are required for the safe and efficient
operation of the unmanned aircraft in the national airspace system.
(Added to NAC by Tax Commn by R001-20, eff. 1-21-2021)
Source: official text