Nev. Admin. Code § 361.1428 — 361.1428

NAC 361.1428    Determination whether aircraft has taxable situs in this State. ( NRS 360.090 , 360.250 ,
361.260 )
1.  Except as otherwise provided in NAC 361.143 and 361.1432 , an aircraft has taxable situs in
this State if the aircraft has a physical presence in this State that is of a
permanent nature sufficient to support a determination that the aircraft has
been conferred or afforded opportunities, benefits or protections by this
State.
2.  The determination of whether an aircraft
has taxable situs in this State is a question of fact. In making such a
determination, a county assessor must consider the quantity and nature of the
physical presence of the aircraft in this State and the intent of the person
owning or operating the aircraft in causing the aircraft to have a physical
presence in this State.
3.  The circumstances under which an aircraft
has taxable situs in this State, include, without limitation, the following
circumstances:
(a) The aircraft is used habitually in this State,
whether on a regular or irregular basis.
(b) The aircraft is habitually kept or maintained
in this State or habitually stored in a hangar in this State when not in use.
(c) Property taxes have been paid with respect to
the aircraft in this State.
(Added to NAC by Tax Comm’n by R001-20, eff. 1-21-2021)