Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 363C.465 — 363C.465
NAC 363C.465 Revenue from services provided with respect to real property by
real estate broker. ( NRS 360.090 , 363C.100 , 363C.220 ) The gross revenue earned by a real estate
broker, as defined in NRS 645.030 ,
for services provided with respect to real property located in this State is
sitused to this State, regardless of where the services were performed.
(Added to NAC by Tax Commn by R123-15, eff. 6-28-2016)
Source: official text