Nevada Administrative Code
Chapter 363C - Commerce Tax
GENERAL PROVISIONS
Section 363C.100 - "Fiduciary duty" defined for purposes of NRS 363C.070
Universal Citation: NV Admin Code 363C.100
Current through December 31, 2024
For the purposes of determining whether revenue received by a business entity is pass-through revenue pursuant to paragraph (a) of subsection 1 of NRS 363C.070, "fiduciary duty" means a duty arising from a relationship governed by the provisions of NRS 162.010 to 162.140, inclusive.
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016
NRS 360.090, 363C.070, 363C.100
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