Nevada Code § 361.165

Warehouse books and records: Designation of no situs property; contents; inspection
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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.

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