Nev. Admin. Code § 361.306 — 361.306

NAC 361.306    “Gross addition” defined. ( NRS
360.090 , 361.320 )    “Gross addition” means new
property added to an existing plant or an improvement in the form of a
betterment added to existing property and is usually reported in a dollar
amount.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]