Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.610415 — 361.610415
NAC 361.610415 Industrial use defined. ( NRS
360.090 , 361.4722 , 361.4723 ,
361.4724 ) Industrial
use means the current employment of property for the purpose of:
1. Manufacturing, assembly, processing,
fabricating, machining or warehousing; or
2. Extracting sand and gravel, unless the
net proceeds thereof are subject to taxation pursuant to chapter 362 of NRS.
(Added to NAC by Tax Commn by R109-08, eff. 12-17-2008)
Source: official text