You may view the State of Nevada Department of Taxation's Personal Property Manuals at: http://tax.nv.gov/  

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According to Nevada Revised Statutes 361.227 Sec. 7(b), the Nevada Tax Commission shall, by regulation, establish standards for determining the cost of replacement of personal property of various kinds. The Nevada Administrative Code, Sections 361.134 through 361.139, describes the proper method for determining the taxable value of personal property.

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