Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.914 — 361.914
NAC 361.914 Titleholder defined. ( NRS
361.920 ) Titleholder
means a natural person who holds title to, owns and occupies a single-family
dwelling, its appurtenances and the land on which it is located free and clear
of all encumbrances, except any unpaid assessment for a public improvement. The
term does not include a corporation or other business entity, or a trust.
(Added to NAC by St. Treasurer by R088-01, eff. 10-22-2001)
Program
Source: official text