Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 362.364 — 362.364
NAC 362.364 Transaction defined. ( NRS 360.090 , 362.120 ) Transaction
means a bona fide transaction conducted at arms length involving a geothermal
resource at the wellhead.
(Added to NAC by Tax Commn by R012-07, eff. 10-31-2007)
Source: official text