Nev. Admin. Code § 363C.590 - Business interruption insurance proceeds

The gross revenue received by a business entity engaging in a business in this State, from business interruption insurance proceeds for lost revenue is sitused to the location of the business entity.

Notes

Nev. Admin. Code § 363C.590
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016

NRS 360.090 and sections 16 and 22 of Senate Bill No. 483, chapter 487, Statutes of Nevada 2015, at pages 2884 and 2888 (NRS 363C.100 and 363C.220).

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