Section 361.143 - Certain aircraft owned by certain servicemembers or spouses do not acquire taxable situs in this State1. Notwithstanding the provisions of NAC 361.1428, an aircraft owned by a servicemember who is stationed in this State in compliance with military orders or the spouse of such a servicemember shall be deemed not to be located or present, or to have taxable situs, in this State unless the domicile or residence of the servicemember or his or her spouse is in this State or the aircraft is used in a trade or business.2. A county assessor may request that a servicemember or his or her spouse provide documentation sufficient to demonstrate that an aircraft owned by the servicemember or his or her spouse is not subject to property taxes in this State pursuant to subsection 1.3. As used in this section, "servicemember" means a person who is a member of: (a) The active or reserve components of the uniformed services of the United States, including, without limitation, the Army, Navy, Air Force, Marine Corps, Space Force or Coast Guard of the United States who is on active duty; or(b) The Merchant Marine, the Commissioned Corps of the Public Health Service or the Commissioned Corps of the National Oceanic and Atmospheric Administration of the United States.Nev. Admin. Code § 361.143
Added to NAC by Tax Comm'n by 361.143, eff. 1/21/2021NRS 360.090, 360.250 and 361.260