Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1406 — 361.1406
NAC 361.1406 Kit aircraft defined. ( NRS
360.090 , 360.250 , 361.260 ) Kit
aircraft means an aircraft:
1. Assembled by a person from a kit that is
manufactured by a person who holds a production certification issued by the
Federal Aviation Administration; and
2. Issued a special airworthiness
certificate by the Federal Aviation Administration.
(Added to NAC by Tax Commn by R001-20, eff. 1-21-2021)
Source: official text