Nev. Admin. Code § 361.254 — 361.254

NAC 361.254    “Common carrier” defined. ( NRS
360.090 , 361.320 )    “Common carrier” means a
person, corporation or entity engaged in transporting persons, goods or
messages for compensation over a regular route, on a certain schedule or at a
published rate, all of which are subject usually to government regulation.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]