NAC361.270. “Earnings-price ratio” defined.  


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  • “Earnings-price ratio” means the ratio of earnings per share available to common stockholders of a specific company for an accounting period to the market price per share of the common stock of that company. See NAC 361.358.

     [Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]