Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1426 — 361.1426
NAC 361.1426 Contents of written statement to county assessor to determine
taxable value. ( NRS
360.090 , 360.250 , 361.265 ) The
written statement required by NRS 361.265
for an aircraft must include information concerning the aircraft that is
sufficient to enable the county assessor to determine the taxable value of the
aircraft. Such information may include, without limitation:
1. The serial number, make, model and year
of manufacture of the aircraft; and
2. Information concerning the engine of the
aircraft and the maintenance of the aircraft, including, without limitation,
the total flight hours logged for the aircraft after the last major overhaul of
the engine of the aircraft.
(Added to NAC by Tax Commn by R001-20, eff. 1-21-2021)
Source: official text