Section 361.1428 - Determination whether aircraft has taxable situs in this State1. Except as otherwise provided in NAC 361.143 and 361.1432, an aircraft has taxable situs in this State if the aircraft has a physical presence in this State that is of a permanent nature sufficient to support a determination that the aircraft has been conferred or afforded opportunities, benefits or protections by this State.2. The determination of whether an aircraft has taxable situs in this State is a question of fact. In making such a determination, a county assessor must consider the quantity and nature of the physical presence of the aircraft in this State and the intent of the person owning or operating the aircraft in causing the aircraft to have a physical presence in this State3. The circumstances under which an aircraft has taxable situs in this State, include, without limitation, the following circumstances: (a) The aircraft is used habitually in this State, whether on a regular or irregular basis.(b) The aircraft is habitually kept or maintained in this State or habitually stored in a hangar in this State when not in use.(c) Property taxes have been paid with respect to the aircraft in this State.Nev. Admin. Code § 361.1428
Added to NAC by Tax Comm'n by R001-20A, eff. 1/21/2021NRS 360.090, 360.250 and 361.260