NAC361.610415. “Industrial use” defined.  


Latest version.
  • “Industrial use” means the current employment of property for the purpose of:

         1. Manufacturing, assembly, processing, fabricating, machining or warehousing; or

         2. Extracting sand and gravel, unless the net proceeds thereof are subject to taxation pursuant to chapter 362 of NRS.

     (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)