The taxicab account includes the cost of all taxicabs devoted to the company's operations, including the cost of painting and the first set of accessory equipment necessary to fit the taxicab for service, except that air conditioners, taximeters, fuel conversion kits, if applicable, and radio and telephonic equipment are included in the accounts described in NAC 706.744, 706.747, 706.750 and 706.756, respectively, and are not to be included in this account as part of the cost of taxicabs.
Nev. Admin. Code § 706.738
NRS 706.8818, 706.8829