Nevada Administrative Code
Chapter 372A - Tax on Controlled Substances
EXCISE TAX ON MEDICAL MARIJUANA
Section 372A.118 - "Lot" defined

1. The flowers from one or more cannabis plants of the same batch, in a quantity that weighs 5 pounds or less;

2. The leaves or other plant matter from one or more cannabis plants of the same batch, other than full female flowers, in a quantity that weighs 15 pounds or less; or

3. The wet leaves or other plant matter from one or more cannabis plants of the same batch used only for extraction, in a quantity that weighs 125 pounds or less within 2 hours of harvest.