Nev. Admin. Code § 364.10 — 364.10

NAC 364.010    Definitions. ( NRS 364.125 )    As used
in this chapter, unless the context otherwise requires:
1.  “Department” means the department of
taxation.
2.  “Governing body” means the governing body
of a county, city or town which is required to impose a tax pursuant to NRS 244.3352 or 268.096 .
3.  “Tax” means the tax on lodging required
to be imposed pursuant to NRS
244.3352 or 268.096 .
(Added to NAC by Tax Comm’n, eff. 10-10-83)