Nev. Rev. Stat. § 361.187

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 361.187 - Applicability of exemption to owner of leased art

The exemption provided in paragraph (j) of subsection 1 of NRS 361.068 applies to taxes on personal property otherwise due from the owner of a work of fine art that is leased to a person who publicly displays the work. The price or value to which that section refers is the price or value of the work that is leased.

NRS 361.187

Added to NRS by 1999, 3198
Added to NRS by 1999, 3198