Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.380 — 361.380
NAC 361.380 Return on equity defined. ( NRS
360.090 , 361.320 ) Return on equity means
the ratio of earnings on the common equity divided by the book value of the
common equity interests.
[Tax Commn, Property Tax Reg. part No. 15, eff. 10-30-79]
Source: official text