Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 372A.118 — 372A.118
NAC 372A.118 Lot defined. ( NRS
360.090 , 372A.050 , 678B.640 ) Lot
means:
1. The flowers from one or more cannabis
plants of the same batch, in a quantity that weighs 5 pounds or less;
2. The leaves or other plant matter from one
or more cannabis plants of the same batch, other than full female flowers, in a
quantity that weighs 15 pounds or less; or
3. The wet leaves or other plant matter from
one or more cannabis plants of the same batch used only for extraction, in a
quantity that weighs 125 pounds or less within 2 hours of harvest.
(Added to NAC by Tax Commn by R108-20, eff. 4-11-2022)
Source: official text