Nevada Administrative Code
Chapter 375 - Taxes on Transfers of Real Property
Section 375.063 - "Fractional interest" defined
Universal Citation: NV Admin Code 375.063
Current through February 27, 2024
"Fractional interest" means an interest in a portion of real property. A person who holds a fractional interest in real property has no rights in another owner's fractional interest in that property.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002
NRS 360.090, 375.015
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