Nevada Administrative Code
Chapter 363C - Commerce Tax
IMPOSITION AND COLLECTION
Situsing of Certain Gross Revenue to This State
Section 363C.425 - Remuneration, other than wages, received by director of corporation
Universal Citation: NV Admin Code 363C.425
Current through December 31, 2024
1. The remuneration, other than wages, received by a director of a corporation for the performance of his or her duties are sitused to the state in which the headquarters of the corporation are located.
2. As used in this section, "remuneration" includes, without limitation, money, stock and the fair market value of property or services.
Added to NAC by Tax Comm'n by R123-15, eff. 6/28/2016
NRS 360.090, 363C.100, 363C.220
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