Nevada Code § 271.152

Overhead service facilities defined
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Overhead
service facilities means service facilities located above the surface of the
ground, except that the term does not include:
1. Facilities including transformers, pull
boxes, service terminals, pedestal terminals, splice closures, apparatus
cabinets and other similar facilities that normally are above the surface in
areas where service lines are underground in accordance with standard
underground practices.
2. On-the-ground facilities that are attached
to overhead service facilities and used to connect an underground system to the
overhead service facilities.

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