Nev. Admin. Code § 361.228 — 361.228

NAC 361.228    “Bond discount” defined. ( NRS
360.090 , 361.320 )    “Bond discount” means an
amount in dollars subtracted from the face value of a bond because the market
discount rate is greater than the coupon rate.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]