Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361A.350 — 361A.350
NAC 361A.350 Golfing improvements defined. ( NRS
360.090 , 360.250 , 361A.225 ) Golfing
improvements means any improvements to land which are typical and necessary
for the use of the property as a golf course, including, without limitation,
tees, fairways, bunkers, greens, trees, turf, irrigation, lakes, lake liners,
bridges, practice ranges, cart paths, trails and service roads.
(Added to NAC by Tax Commn by R010-07, eff. 10-31-2007)
Source: official text