Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 375.130 — 375.130
NAC 375.130 Tenement defined. ( NRS 360.090 , 375.015 ) Tenement
means land, houses and other buildings and means rents, commons and several
other rights and interests issuing out of or concerning land.
[Tax Commn, Real Property Transfer Tax Ruling part No.
1, eff. 1-1-68]
Source: official text