2014 Nevada Revised Statutes
Chapter 361 - Property Tax
NRS 361.165 - Warehouse books and records: Designation of no situs property; contents; inspection.
1. All property claimed to be no situs under NRS 361.160 to 361.185, inclusive, shall be designated as being in transit upon the books and records of the warehouse wherein the same is located.
2. The books and records of the warehouse shall contain a full, true and correct inventory of all such property, together with the date of the receipt of the same, the date of the withdrawal of the same, the point of origin thereof and the point of ultimate destination thereof if known.
3. The books and records of any such warehouse with reference to any such in transit property shall at all times be open to the inspection of all taxing authorities of the State of Nevada and of any political subdivision thereof.
[Part 4:77:1949; 1943 NCL § 6628.04]
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
