Nev. Admin. Code § 361.258 — 361.258

NAC 361.258    “Construction work in progress” defined. ( NRS 360.090 , 361.320 )    “Construction
work in progress” means the total of the balances of work orders for plant,
road and equipment including expenditures on research, development and
demonstration projects for construction of facilities.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 12-20-79]