Nevada Statutes
§ 361.187 — Applicability of exemption to owner of leased art
Nevada § 361.187
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 361Property
Exemption of Fine Art for Public Display
This text of Nevada § 361.187 (Applicability of exemption to owner of leased art) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Nev. Rev. Stat. § 361.187 (2026).
Text
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.
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Related
§ 361.068
Nevada § 361.068
Legislative History
(Added to NRS by 1999, 3198 )
Nearby Sections
15
§ 361.010
Definitions§ 361.013
“Billboard” defined§ 361.015
“Bona fide resident” defined§ 361.017
“Camper shell” defined§ 361.020
“Fiscal year” defined§ 361.025
“Full cash value” defined§ 361.027
“Geothermal resource” defined§ 361.028
“Manufactured home” defined§ 361.029
“Mobile home” defined§ 361.030
“Personal property” defined§ 361.040
“Resident” defined§ 361.042
“Slide-in camper” defined§ 361.043
“Taxable value” definedCite This Page — Counsel Stack
Bluebook (online)
Nevada § 361.187, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/361.187.