Nev. Admin. Code § 363C.425 — 363C.425

NAC 363C.425    Remuneration, other than wages, received by director of
corporation. ( NRS
360.090 , 363C.100 , 363C.220 )
1.  The remuneration, other than wages,
received by a director of a corporation for the performance of his or her
duties are sitused to the state in which the headquarters of the corporation
are located.
2.  As used in this section, “remuneration”
includes, without limitation, money, stock and the fair market value of
property or services.
(Added to NAC by Tax Comm’n by R123-15, eff. 6-28-2016)