42-19103. Proration of tax on property that is leased or rented from inventory
The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to section 42-19005 shall be prorated by three hundred sixty-fifths to be determined by the number of days the property is leased or rented.
Section: Previous 42-19005 42-19006 42-19007 42-19008 42-19051 42-19052 42-19101 42-19103 42-19106 42-19107 42-19108 42-19109 42-19110 42-19111 42-19112 NextLast modified: October 13, 2016