NAC361.4695. Property located in Nevada.

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To the value of the flight equipment allocated to Nevada will be added the depreciated book cost of all ground property in Nevada, including, without limitation, buildings and improvements, furniture, fixtures, machinery, equipment and nonallocable flight equipment. The value of the property which is not represented by the depreciated book cost, including, without limitation, leased and rented property, may be added to determine the total value of the operation in this State.

[Tax Comm’n, Property Tax Reg. part No. 15N, eff. 10-30-79]—(NAC A by R026-99, 1-27-2000)

                    
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