Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.360 — 361.360
NAC 361.360 Rate base defined. ( NRS
360.090 , 361.320 ) Rate base means the
amount in dollars established by a regulatory agency upon which a return is
allowed.
[Tax Commn, Property Tax Reg. part No. 15, eff. 10-30-79]
Source: official text