Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361A.45 — 361A.45
NAC 361A.045 Crop defined. ( NRS
360.090 , 360.250 ) Crop means any
agricultural product, including, without limitation, alfalfa, barley, certified
seed, Christmas trees, garlic, grass hay, nursery stock, oats, onions,
pasturage, sod and wheat, that is grown in soil or any other medium.
(Added to NAC by Tax Commn by R030-03, eff. 12-4-2003)
Source: official text