Nevada Revised Statutes — Title 32 (Revenue and Taxation)

Nev. Rev. Stat. § 361.245 — Personal property subject to security interest

When personal property is subject to a
security interest it shall, for the purpose of taxation, be deemed the property
of the person who has possession thereof.

Last amended: [12:344:1953]—(NRS A 1965, 941 )

Source: official text