361.157 Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. In accordance with NRS 372.354, retailers are required to hold the amount of all taxes collected pursuant to the Sales and Use Tax.Licensing of broker-dealers, sales representatives, investment advisers, representatives of investment advisers and transfer agents. Chapter 361 - Property Tax NRS 361.245 - Personal property subject to security interest. Universal Citation: NV Rev Stat § 361.245 (2023). Official site of the Nevada Secretary of State. Information on elections, businesses, licensing, and securities. Online Reporting Portal. Perhaps the most important type of security referenced in the statute is an "investment contract. A Holder is a business or individual who has custody of abandoned property that belongs to another business or individual.