Nev. Admin. Code § 361.1409 — 361.1409

NAC 361.1409    “Taxable situs” defined. ( NRS
360.090 , 360.250 , 361.260 )    “Taxable
situs” means contacts sufficient to confer on this State the power to tax an
aircraft under the United States Constitution.
(Added to NAC by Tax Comm’n by R001-20, eff. 1-21-2021)