Nev. Admin. Code § 362.30 — 362.30

NAC 362.030    Annual statement of gross yield and claimed net proceeds: Form
and contents. ( NRS
360.090 , 362.110 )
1.  All information in the statement which is
required by NRS 362.110 to be
filed must be submitted on forms supplied by the Department or in a manner
which is acceptable to the Department.
2.  The following property must be reported:
(a) Leasehold improvements and buildings;
(b) Fixed machinery and equipment;
(c) Mobile machinery and equipment; and
(d) Automobiles and light service vehicles such as
pickups and panel trucks.
3.  Each cost submitted for depreciation must
be the complete cost to the taxpayer, and must include all delivery, taxes and
installation charges.
4.  Each asset must be listed on a table
which sets forth:
(a) A clear identification of the asset;
(b) The cost of the construction or acquisition of
the asset and the date on which the construction of the asset was completed or
the asset was acquired;
(c) The depreciation class, such as buildings,
fixed equipment, mobile machinery and equipment, or automobile and light
service vehicles;
(d) The total amount of depreciation granted; and
(e) The amount claimed for the present tax period.
Ê An integrated
processing assembly which consists of components of individual manufacture, and
which is installed as a unit, may be reported as a unit. The report must
describe the function of the unit and list its principal components in detail.
[Tax Comm’n, Mine Proceeds Reg. No. 3 § 1, eff. 8-6-80]—(NAC
A by R048-01, 11-1-2001; R058-11, 12-30-2011, eff. 7-1-2012)