Nevada Administrative Code
Chapter 375 - Taxes on Transfers of Real Property
Section 375.080 - "Lease" defined
Universal Citation: NV Admin Code 375.080
Current through February 27, 2024
"Lease" means a conveyance of lands or tenements to a person for life, for a term of years or at will, in consideration of rent or some other compensation. The person who so conveys such lands or tenements is termed the lessor and the person to whom they are conveyed, the lessee.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
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