Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 365.130 — 365.130
NAC 365.130 Reservation defined. ( NRS
365.110 ) Reservation
means any land that:
1. Is located within the boundaries of this
State; and
2. Is set aside for use by a tribe,
including, without limitation:
(a) An Indian reservation;
(b) An Indian colony;
(c) Any land which is owned in fee by or held in
trust for a tribe; and
(d) Any other land which is under the jurisdiction
of a tribe.
(Added to NAC by Dept of Motor Veh. by R105-01, 12-17-2001,
eff. 1-1-2002)
Source: official text