Nev. Admin. Code § 361.1351 — 361.1351

NAC 361.1351    “Acquisition cost” and “original cost” defined. ( NRS 360.090 , 360.250 ,
361.227 )    “Acquisition
cost” or “original cost” means the actual cost of property to its present
owner, including, without limitation, the costs of transportation and the costs
of installation.
(Added to NAC by Tax Comm’n by R034-03, eff. 12-4-2003)