Lake Tahoe (; Washo: dáʔaw, 'the lake') is a large freshwater lake in the Sierra Nevada of the United States. Lying at 6,225 ft (1,897 m), it straddles the state line between California and Nevada, west of Carson City. Lake Tahoe is the largest alpine lake in North America, and at 122,160,280 acre⋅ft (150.7 km3) it trails only the five Great Lakes as the largest by volume in the United States. Its depth is 1,645 ft (501 m), making it the second deepest in the United States after Crater Lake in Oregon (1,949 ft or 594 m).The lake was formed about two million years ago as part of the Lake Tahoe Basin, and its modern extent was shaped during the ice ages. It is known for the clarity of its water and the panorama of surrounding mountains on all sides. The area surrounding the lake is also referred to as Lake Tahoe, or simply Tahoe. More than 75% of the lake's watershed is national forest land, being the Lake Tahoe Basin Management Unit of the United States Forest Service. Lake Tahoe is a major tourist attraction in both Nevada and California. It is home to winter sports, summer outdoor recreation, and scenery enjoyed throughout the year. Snow and ski resorts are a significant part of the area's economy and reputation. The Nevada side also offers several lakeside casino resorts, with highways providing year-round access to the entire area.

South Lake Tahoe is the most populous city in El Dorado County, California, United States, in the Sierra Nevada. The city's population was 21,403 at the 2010 census, down from 23,609 at the 2000 census. The city extends about 5 miles (8 km) west-southwest along U.S. Route 50, also known as Lake Tahoe Boulevard. The east end of the city, on the California–Nevada state line right next to the town of Stateline, Nevada, is mainly geared towards tourism, with T-shirt shops, restaurants, hotels, and Heavenly Mountain Resort with the Nevada casinos just across the state line in Stateline. The western end of town is mainly residential, and clusters around "The Y", the X-shaped intersection of US 50, State Route 89, and the continuation of Lake Tahoe Boulevard after it loses its federal highway designation.

Carson City, officially the Consolidated Municipality of Carson City, is an independent city and the capital of the U.S. state of Nevada, named after the mountain man Kit Carson. As of the 2010 census, the population was 55,274, making it the sixth largest city in Nevada. The majority of the city's population lives in Eagle Valley, on the eastern edge of the Carson Range, a branch of the Sierra Nevada, about 30 miles (50 km) south of Reno. The town began as a stopover for California-bound emigrants, but developed into a city with the Comstock Lode, a silver strike in the mountains to the northeast. The city has served as Nevada's capital since statehood in 1864; for much of its history it was a hub for the Virginia and Truckee Railroad, although the tracks were removed in 1950. Before 1969, Carson City was the county seat of Ormsby County. The county was abolished that year and its territory merged with Carson City. With the consolidation, the city limits extend west across the Sierra Nevada to the California state line in the middle of Lake Tahoe. Like other independent cities in the United States, it is treated as a county-equivalent for census purposes. Carson City is one of two state capitals that border another state, the other being Trenton, New Jersey.

Truckee is an incorporated town in Nevada County, California, United States. As of the 2010 United States Census, the population was 16,180, reflecting an increase of 2,316 from the 13,864 counted in the 2000 Census and having the 316th highest population in California and 2114th in the United States.