NAC375.140. “Transferred” defined.

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“Transferred” means:

1. The passing of a thing or of property from one person to another or to convey.

2. An act of the parties, or of the law, by which the title to property is conveyed from one living person to another.

[Tax Comm’n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68]

                    
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