Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361A.60 — 361A.60
NAC 361A.060 Operator defined. ( NRS
360.090 , 360.250 ) Operator
means a person who engages in an agricultural pursuit as a business venture for
profit. The operator may be either the owner or occupant of the agricultural
real property.
(Added to NAC by Tax Commn by R030-03, eff. 12-4-2003)
Source: official text