Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61008 — 361.61008
NAC 361.61008 Commercial or industrial use defined. ( NRS 360.090 , 361.4722 ) Commercial
or industrial use means:
1. Any use conducted primarily for profit,
except for any agricultural use, open-space use, residential use, institutional
use, recreational use or use as vacant land; or
2. Any other use that does not constitute
any agricultural use, open-space use, residential use, institutional use,
recreational use or use as vacant land.
(Added to NAC by Tax Commn by R001-07, eff. 3-23-2007;
A by R021-17, 1-30-2019)
Source: official text