NAC361.004. Definitions.


Latest version.
  • Except as otherwise provided in NAC 361.617 to 361.620, inclusive, as used in this chapter, unless the context otherwise requires:

         1. “Commission” means the Nevada Tax Commission.

         2. “Department” means the Department of Taxation.

         3. “Executive Director” means the Executive Director of the Department.

         4. “Fiscal year” means that period of time from July 1 of one year to and including June 30 of the following year.

     (Supplied in codification; A by Comm’n on Econ. Development by R220-05, 9-18-2006)