NRS 361.165: Warehouse books and records: Designation of “no situs” property; contents; inspection.

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.