Nev. Admin. Code § 704.651 - "Excess tax reserve" defined
"Excess tax reserve" means the excess of the reserve for deferred taxes, over the amount which would be the balance in the reserve if the amount of the reserve were determined by assuming that the reductions in corporate income tax rate provided in the Tax Reform Act of 1986 were in effect for all prior periods.
Notes
NRS 703.025, 704.210
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