Nev. Admin. Code § 361.392 — 361.392

NAC 361.392    “System” defined. ( NRS
360.090 , 361.320 )    “System” means an
integrated operation of units which may be related entities or may be property
elements such as machinery, buildings, land and other property used in the
performance of a service or the manufacture of a product.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]