Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter375 Taxes on Transfers of Real Property |
NAC375.060. “Easement” defined.
Latest version.
- “Easement” means a permanent interest in another’s land, with a right to enjoy it fully and without obstruction. The term includes the right of ingress and egress to a person’s property.
[Tax Comm’n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68]