Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.325 — Qualified tribal land defined
Qualified
tribal land means any real property:
1. For which legal title is vested in, or
held in trust for the benefit of, an Indian tribe or an individual Native
American, and which is subject to restrictions against alienation pursuant to
federal law; and
2. Over which an Indian tribe exercises
governmental power.
Source: official text