Nevada Administrative Code (Last Updated: January 6, 2015)

NAC76.030. “Federal tax year” defined.

Latest version.

“Federal tax year” means any period of 12 months for which a person is required to report income, tax deductions and tax credits pursuant to the provisions of the Internal Revenue Code and any regulations adopted pursuant thereto.

(Added to NAC by Sec’y of State by R080-11, eff. 3-9-2012)

                    
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