Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.906 — 361.906
NAC 361.906 Owns defined. ( NRS
361.920 ) Owns
means that title is held by a natural person as his or her sole property, or by
more than one natural person as joint tenants or tenants in common.
(Added to NAC by St. Treasurer by R088-01, eff. 10-22-2001)
Source: official text