Nevada Administrative Code
Chapter 375 - Taxes on Transfers of Real Property
Section 375.070 - "Land" defined
Universal Citation: NV Admin Code 375.070
Current through February 27, 2024
"Land" means not only the soil, but everything attached to it, whether attached by the course of nature, as trees, herbage and water or by the hand of man, as buildings and fences.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
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