Nev. Admin. Code § 76.030 - "Federal tax year" defined

"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.


Nev. Admin. Code § 76.030
Added to NAC by Sec'y of State by R080-11, eff. 3-9-2012

NRS 76.140

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