Nev. Admin. Code § 361.50 — 361.50

NAC 361.050    Affidavits, reports, records required to claim exemption. ( NRS 360.090 , 361.077 )
1.  An affidavit on a form approved by the
Department for claiming an exemption pursuant to NRS 361.077 must be supplied
annually to the county assessor of the county in which the property is located
or to the Department if the property is of an intercounty or interstate nature
as defined in NRS 361.032 .
2.  Owners of property of an interstate
nature, as defined in NRS 361.032 ,
shall report only those properties physically located in Nevada.
3.  The taxpayer shall maintain accurate
records which will reflect the additional net revenue to the operation which
results from the installation of any equipment for which an exemption is
claimed pursuant to NRS 361.077 .
4.  Copies of any orders from regulatory
agencies directing the installation of a device or equipment must be submitted
upon request to the county assessor or the Department.
[Tax Comm’n, Property Tax Reg. part No. 6, eff. 9-7-73;
A 11-15-77]
Qualified Systems for Heating, Cooling or Provision of
Electricity