Nevada Code § 706.861

Determination of mileage proportions for fleet not registered during preceding year; application
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Mileage
proportions for a fleet not registered in this State as a fleet during the
preceding year must be determined by the Department with which the vehicle is
registered upon the application of the applicant on forms to be supplied by the
Department, which must show the operations of the fleet during the preceding
year in such detail as the Department may require and the estimated operation
in this State in the current year or, if no operations were conducted during
the preceding year, the estimated operation in this State for the current year.

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