Nev. Admin. Code § 361.230 — 361.230

NAC 361.230    “Bond premium” defined. ( NRS 360.090 ,
361.320 )    “Bond
premium” means an amount in dollars added to the face value of the bond because
of issuing costs or a market discount rate less than the coupon rate.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]