Nev. Admin. Code § 375.110 — 375.110

NAC 375.110    “Realty” defined. ( NRS 360.090 , 375.015 )    “Realty”
means real property or anything which partakes of the nature of real property.
The term includes land and tenements.
[Tax Comm’n, Real Property Transfer Tax Ruling part No.
1, eff. 1-1-68]