NAC361A.045. “Crop” defined.  


Latest version.
  • “Crop” means any agricultural product, including, without limitation, alfalfa, barley, certified seed, Christmas trees, garlic, grass hay, nursery stock, oats, onions, pasturage, sod and wheat, that is grown in soil or any other medium.

     (Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)