Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 363C.470 — 363C.470
NAC 363C.470 Revenue from conducting appraisal of real property. ( NRS 360.090 , 363C.100 , 363C.220 ) If a business entity conducts an appraisal of
real property located in this State, the gross revenue from the appraisal is
sitused to this State, regardless of where the purchaser of the appraisal is
located.
(Added to NAC by Tax Commn by R123-15, eff. 6-28-2016)
Source: official text