Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61024 — 361.61024
NAC 361.61024 Recreational use defined. ( NRS
360.090 , 361.4722 ) Recreational use means
any active or passive recreational use, including, without limitation, use as a
trail, park, community garden, playground or athletic field.
(Added to NAC by Tax Commn by R001-07, eff. 3-23-2007)
Source: official text