Nev. Admin. Code § 375.67 — 375.67

NAC 375.067    “Joint tenancy” and “joint tenants” defined. ( NRS 360.090 , 375.015 )    “Joint
tenancy” or “joint tenants” means a relationship in which two or more owners
hold identical interests in real property simultaneously by the same instrument
and with the same right of possession. A joint tenant has a right of
survivorship to the other joint tenant’s share.
(Added to NAC by Tax Comm’n by R181-01, eff. 5-13-2002)