Nev. Admin. Code § 361.1355 — 361.1355

NAC 361.1355    “Costs of installation” defined. ( NRS
360.090 , 360.250 , 361.227 )    “Costs
of installation” means the costs of direct labor, direct overhead and the
capitalized expense of interest or imputed charges for interest which are
necessary to make the property operational.
(Added to NAC by Tax Comm’n by R034-03, eff. 12-4-2003)