Nev. Admin. Code § 372.701 - Church, synagogue or other place of religious worship" construed

" The Department will construe the term "church, synagogue or other place of religious worship" as used in paragraph (b) of subsection 2 of NRS 372.3261 to mean a place which:

1. Is properly zoned for religious worship; and
2. Has unrestricted public access on scheduled days of worship.

Notes

Nev. Admin. Code § 372.701
Added to NAC by Tax Comm'n by R181-99, eff. 5-16-2000

NRS 360.090, 372.3261, 372.725

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