Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61028 — 361.61028
NAC 361.61028 Residential use defined. ( NRS
360.090 , 361.4722 ) Residential use means
use as a dwelling or for personal, family or household purposes, whether rented
to particular persons or not, including, without limitation, use as a
single-family detached housing unit, townhouse, condominium unit, mobile home
or multifamily unit. The term includes the use of lots in a residential
subdivision for which a final map has been recorded and on which residential
improvements will be constructed, but does not include the use of parcels which
are not yet divided into individual residential lots by the filing of a final
map.
(Added to NAC by Tax Commn by R001-07, eff. 3-23-2007)
Source: official text