Nevada Revised Statutes 455C.020 – ‘Boiler’ defined
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‘Boiler’ means a closed vessel in which water is heated, steam is generated, steam is superheated, or any combination thereof, under pressure or vacuum, for use external to the boiler by the direct application of heat. The term includes a fired unit for heating or vaporizing liquids other than water if the unit is separate from the processing system and is complete within itself.