Nev. Admin. Code § 361.143 — 361.143

NAC 361.143    Certain aircraft owned by certain servicemembers or spouses do
not acquire taxable situs in this State. ( NRS
360.090 , 360.250 , 361.260 )
1.  Notwithstanding the provisions of NAC 361.1428 , an aircraft owned by a
servicemember who is stationed in this State in compliance with military orders
or the spouse of such a servicemember shall be deemed not to be located or
present, or to have taxable situs, in this State unless the domicile or
residence of the servicemember or his or her spouse is in this State or the
aircraft is used in a trade or business.
2.  A county assessor may request that a
servicemember or his or her spouse provide documentation sufficient to
demonstrate that an aircraft owned by the servicemember or his or her spouse is
not subject to property taxes in this State pursuant to subsection 1.
3.  As used in this section, “servicemember”
means a person who is a member of:
(a) The active or reserve components of the
uniformed services of the United States, including, without limitation, the
Army, Navy, Air Force, Marine Corps, Space Force or Coast Guard of the United
States who is on active duty; or
(b) The Merchant Marine, the Commissioned Corps of
the Public Health Service or the Commissioned Corps of the National Oceanic and
Atmospheric Administration of the United States.
(Added to NAC by Tax Comm’n by R001-20, eff. 1-21-2021)