NAC482.430. “Farmer” and “rancher” interpreted.

     1. For the purposes of NRS 482.036 and 706.071, “farmer” or “rancher” means a person who derived at least two-thirds of his or her gross income for the previous tax year from cultivating the soil or raising agricultural commodities, including such activities as:

     (a) The operation of a stock, poultry, bee, fruit or truck farm;

     (b) The operation of a dairy, plantation, ranch, nursery or orchard;

     (c) The collection of a portion of share crops;

     (d) The sale of draft, dairy, range or sporting livestock; or

     (e) The sale of livestock for breeding.

     2. For the purposes of this section, “gross income” does not include wages received as a farm or ranch employee or passive income from a farm or ranch corporation.

     (Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 12-26-91)