Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.4685 — 361.4685
NAC 361.4685 Applicability. ( NRS
360.090 , 361.320 )
1. The provisions of NAC 361.469 and 361.4695 apply to each air transport
company or airline industry group, including, without limitation, regional
airlines or unscheduled airlines, for which information is insufficient to
complete a valuation pursuant to NAC 361.451
to 361.468 , inclusive.
2. The property of an unscheduled or a
charter air carrier which is not domiciled in Nevada may be valued pursuant to
this section and NAC 361.469 and 361.4695 and placed on the unsecured tax
roll.
(Added to NAC by Tax Commn, eff. 10-10-83; A by R026-99,
1-27-2000)
Source: official text