Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter361 Property Tax |
ASSESSMENTS BY NEVADA TAX COMMISSION |
Certain Air Transport Companies, Airline Industry Groups, and Unscheduled or Charter Air Carriers |
NAC361.4685. Applicability.
Latest version.
-
1. The provisions of NAC 361.469 and 361.4695 apply to each air transport company or airline industry group, including, without limitation, regional airlines or unscheduled airlines, for which information is insufficient to complete a valuation pursuant to NAC 361.451 to 361.468, inclusive.
2. The property of an unscheduled or a charter air carrier which is not domiciled in Nevada may be valued pursuant to this section and NAC 361.469 and 361.4695 and placed on the unsecured tax roll.
(Added to NAC by Tax Comm’n, eff. 10-10-83; A by R026-99, 1-27-2000)