Nev. Admin. Code § 361.400 — 361.400

NAC 361.400    “Uniform system of accounts” defined. ( NRS 360.090 , 361.320 )    “Uniform
system of accounts” means the prescribed method of accounting adopted by a
state regulatory agency, such as a public service commission, or by a federal
regulatory agency such as the Department of Transportation, the Federal
Communications Commission, the Federal Energy Regulatory Commission or the
Surface Transportation Board.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]—(NAC
A 9-30-88)