Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.314 — 361.314
NAC 361.314 Inch equivalent defined. ( NRS
360.090 , 361.320 ) Inch equivalent means
the miles of various sizes of a pipeline converted into an equivalent mileage
of 1-inch pipeline. For example, 1 mile of 36-inch pipe is equivalent to 36
miles of 1-inch pipe.
[Tax Commn, Property Tax Reg. part No. 15, eff. 10-30-79]
Source: official text