Nev. Admin. Code § 319.425 - "Qualified residence" defined
"Qualified residence" means a residence that:
1. Is a single-family residence;
and
2. Meets the criteria for a
principal residence set forth in 26 C.F.R. § 6a.103 A- 2(d)(3).
Notes
NRS 319.140, 319.210
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