Nev. Admin. Code § 361.334 — 361.334

NAC 361.334    “Main track” defined. ( NRS
360.090 , 361.320 )    “Main track” means the
lines or routes of a railroad, whether on the main line or a branch line, as
distinguished from yard track, side track or passing track.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]