Nev. Admin. Code § 361.354 — 361.354

NAC 361.354    “Prepayments for gas” defined. ( NRS
360.090 , 361.320 )    “Prepayments for gas”
means payments made for gas which will be delivered in less than 1 year.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]