Nev. Admin. Code § 375.60 — 375.60

NAC 375.060    “Easement” defined. ( NRS 360.090 , 375.015 )    “Easement”
means a permanent interest in another’s land, with a right to enjoy it fully
and without obstruction. The term includes the right of ingress and egress to a
person’s property.
[Tax Comm’n, Real Property Transfer Tax Ruling part No.
1, eff. 1-1-68]