Nev. Admin. Code § 375.080 - "Lease" defined

"Lease" means a conveyance of lands or tenements to a person for life, for a term of years or at will, in consideration of rent or some other compensation. The person who so conveys such lands or tenements is termed the lessor and the person to whom they are conveyed, the lessee.


Nev. Admin. Code § 375.080
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68

NRS 360.090, 375.015

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