Nev. Admin. Code § 361.296 — 361.296

NAC 361.296    “Forms R-1 and R-2” defined. ( NRS
360.090 , 361.320 )    “Forms R-1 and R-2” means
the annual reports of business operation filed with the Surface Transportation
Board by Class I railroads (operating revenues of $5,000,000 or more) and Class
II railroads (operating revenues less than $5,000,000) respectively.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]