NAC361.400. “Uniform system of accounts” defined.

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“Uniform system of accounts” means the prescribed method of accounting adopted by a state regulatory agency, such as a public service commission, or by a federal regulatory agency such as the Department of Transportation, the Federal Communications Commission, the Federal Energy Regulatory Commission or the Surface Transportation Board.

[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]—(NAC A 9-30-88)

                    
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