Nevada Administrative Code
NAC-360 - Revenue and Taxation: Generally
360.320 - “Group quarters” defined.

Universal Citation: NV Admin Code 360.320

NAC 360.320 “Group quarters” defined. (NRS 360.283) “Group quarters” means any living quarters which are not classified as a housing unit. The term includes institutional group quarters such as mental hospitals, homes for the aged and correctional institutions, and noninstitutional group quarters such as military barracks, college dormitories and rooming houses.

(Added to NAC by Dep’t of Taxation, eff. 9-1-89)

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