Nev. Admin. Code § 361.4695

Current through December 12, 2024
Section 361.4695 - Property located in Nevada

To the value of the flight equipment allocated to Nevada will be added the depreciated book cost of all ground property in Nevada, including, without limitation, buildings and improvements, furniture, fixtures, machinery, equipment and nonallocable flight equipment. The value of the property which is not represented by the depreciated book cost, including, without limitation, leased and rented property, may be added to determine the total value of the operation in this State.

Nev. Admin. Code § 361.4695

Tax Comm'n, Property Tax Reg. part No. 15N, eff. 10-30-79-NAC A by R026-99, 1-27-2000

NRS 360.090, 361.320