Nev. Admin. Code § 361.260 — 361.260

NAC 361.260    “Contribution in aid of construction” defined. ( NRS 360.090 , 361.320 )    “Contribution
in aid of construction” means a plant which has been contributed to a utility
by a prospective customer or which has been constructed by the utility and paid
for by the prospective customer for which no reimbursement is required to be
made by the utility to the prospective customer as a prerequisite to obtaining
service.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 12-20-79]