Nevada Administrative Code — Title 32 (Revenue and Taxation)

Nev. Admin. Code § 363C.100 — 363C.100

NAC 363C.100 Fiduciary duty defined for purposes of NRS 363C.070 . ( NRS 360.090 , 363C.070 , 363C.100 ) For the purposes of determining whether
revenue received by a business entity is pass-through revenue pursuant to
paragraph (a) of subsection 1 of NRS
363C.070 , fiduciary duty means a duty arising from a relationship
governed by the provisions of NRS
162.010 to 162.140 ,
inclusive.
(Added to NAC by Tax Commn by R123-15, eff. 6-28-2016)

Source: official text