Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.4695 — 361.4695
NAC 361.4695 Property located in Nevada. ( NRS
360.090 , 361.320 ) To the value of the flight
equipment allocated to Nevada will be added the depreciated book cost of all
ground property in Nevada, including, without limitation, buildings and
improvements, furniture, fixtures, machinery, equipment and nonallocable flight
equipment. The value of the property which is not represented by the
depreciated book cost, including, without limitation, leased and rented
property, may be added to determine the total value of the operation in this
State.
[Tax Commn, Property Tax Reg. part No. 15N, eff. 10-30-79]—(NAC
A by R026-99, 1-27-2000)
Private Car Line Companies
Source: official text