Nev. Admin. Code § 361.36 — 361.36

NAC 361.036    Apportionment of direct costs when works of art consist of more
than fine art. ( NRS
360.090 , 361.068 , 361.186 )    If an
exhibition does not consist solely of fine art for public display owned by the
taxpayer, the Department will apportion the direct costs of owning and
exhibiting the fine art based on the percentage that the value of the fine art
for public display owned by the taxpayer bears to the value of all the works of
art included in the exhibition.
(Added to NAC by Tax Comm’n by R047-01, eff. 12-17-2002)