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- NRS 360.670 · Eligibility for allocation from Account.
- NRS 360.680 · Annual allocations from Account.
- NRS 360.690 · Establishment of base monthly allocations from Account; remission of allocations to local governments; estimates of allocations for future year for use in preparation of budgets.
- NRS 360.695 · Adjustment of allocation to local government or special district after decrease in population and assessed valuation of taxable property.
- NRS 360.698 · Pledge of percentage of revenue to payment of bonds.
- NRS 360.700 · Guaranteed allocation from Account for tax proceeds pledged to secure obligations.
- NRS 360.710 · Determination of whether governmental entity is enterprise district.
- NRS 360.720 · Enterprise districts prohibited from pledging revenue from Account to secure obligations; qualifications of certain governmental entities for allocations from Account.
- NRS 360.730 · Establishment of alternative formula for distribution of taxes in Account by cooperative agreement.
- NRS 360.740 · Request of newly created local government or special district for allocation from Account.
- NRS 360.750 · Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2032.]
- NRS 360.750 · Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective July 1, 2032.]
- NRS 360.753 · Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through June 30, 2035.]
- NRS 360.754 · Partial abatement of certain taxes imposed on new or expanded data center: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective through December 31, 2056.]
- NRS 360.755 · Abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certain information from disclosure.
- NRS 360.757 · Notice and meeting required for Office of Economic Development to take action on any application for abatement.
- NRS 360.7573 · Authority of Board of Economic Development to deny or condition approval of abatement, partial abatement or transferable tax credits if approval not in best interests of State; factors to consider in determining best interests of State.
- NRS 360.7575 · Document certifying abatement or partial abatement: Issuance; failure to present; refunds of sales and use tax on transactions when document not presented.
- NRS 360.758 · Definitions.
- NRS 360.7581 · “Above-the-line personnel” defined.
- NRS 360.7582 · “Below-the-line personnel” defined.
- NRS 360.7583 · “Nevada business” defined.
- NRS 360.7584 · “Nevada resident” defined.
- NRS 360.7585 · “Production company” defined.
- NRS 360.75855 · “Qualified direct production expenditures” defined.
- NRS 360.7586 · “Qualified production” defined.
- NRS 360.7589 · Determination of whether employee is full-time equivalent employee.
- NRS 360.759 · Eligibility; application; taxes to which credit may be applied; powers and duties of Office of Economic Development, Nevada Tax Commission, Nevada Gaming Commission and production company; regulations.
- NRS 360.7591 · Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs; regulations.
- NRS 360.7592 · Calculation of amount of credit: Base amount; additional amounts for employing residents as below-the-line personnel and filming in certain counties; Office of Economic Development authorized to reduce or withhold credits under certain circumstances.
- NRS 360.7593 · Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit.
- NRS 360.7594 · Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure.
- NRS 360.7595 · Procedure for hearing application; commencement of principal photography; duty of production company to submit certain information and complete production within certain period; priority of certain applications.
- NRS 360.7596 · Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature.
- NRS 360.7597 · Repayment of amount of credit required under certain circumstances.
- NRS 360.7598 · Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau.
- NRS 360.760 · Definitions.
- NRS 360.767 · “Exhibition” defined.
- NRS 360.773 · “State business license” defined.
- NRS 360.774 · “Unauthorized alien” defined.
- NRS 360.780 · Participants in exhibition: Exemption from licensing requirement.
- NRS 360.787 · Payment of licensing fees by operator of facility where exhibition is held; regulations.
- NRS 360.790 · Deposit of proceeds in State General Fund.
- NRS 360.796 · Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.
- NRS 360.800 · Definitions.
- NRS 360.805 · “Affected local government” defined.
- NRS 360.810 · “Local government” defined.
- NRS 360.815 · “Public utility” defined.
- NRS 360.820 · “Telecommunication service” defined.
- NRS 360.825 · Acquisition of certain public utilities: Requirements for payments in lieu of taxes and franchise fees; distributions to local governments based on assessed valuation of taxable property.
- NRS 360.830 · Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.
- NRS 360.835 · Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.
- NRS 360.840 · Adoption of regulations by Nevada Tax Commission.
- NRS 360.850 · Distribution of money pledged pursuant to NRS 271.650
- NRS 360.855 · Distribution of money pledged pursuant to NRS 271A.070
- NRS 360.860 · Definitions.
- NRS 360.861 · “Declaration of restrictive covenants and conditions” defined.
- NRS 360.862 · “Division” defined.
- NRS 360.863 · “Federal low-income housing tax credit” defined.
- NRS 360.864 · “Project” defined.
- NRS 360.865 · “Project sponsor” defined.
- NRS 360.866 · “Qualified allocation plan” defined.
- NRS 360.867 · Submittal of application on behalf of project; contents of application; reservation of credits; termination of reservation; issuance and transfer of credits; repayment of excess credits; confidentiality of information in application; regulations.
- NRS 360.868 · Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits.
- NRS 360.869 · Repayment of tax credits to which project sponsor not entitled.
- NRS 360.870 · Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports.
- NRS 360.880 · Definitions. [Effective through June 30, 2032.]
- NRS 360.881 · “Capital investment” defined. [Effective through June 30, 2032.]
- NRS 360.882 · “Employer excise taxes” defined. [Effective through June 30, 2032.]
- NRS 360.883 · “Lead participant” defined. [Effective through June 30, 2032.]
- NRS 360.884 · “Local sales and use taxes” defined. [Effective through June 30, 2032.]
- NRS 360.885 · “Participant” defined. [Effective through June 30, 2032.]
- NRS 360.886 · “Project” defined. [Effective through June 30, 2032.]
- NRS 360.887 · “Property taxes” defined. [Effective through June 30, 2032.]
- NRS 360.888 · “Qualified project” defined. [Effective through June 30, 2032.]
- NRS 360.889 · Submittal of application on behalf of project; submission of request for approval of application to Interim Finance Committee; contents of application; provision of additional documentation; confidentiality of information related to negotiation of agreements to defray cost of local government services and infrastructure for project. [Effective through June 30, 2032.]
- NRS 360.890 · Consideration of application by Office of Economic Development; notice of application to certain local governmental entities; designation of representative of certain local governmental entities; public meeting required; requirements for notice of public meeting; approval of application; submission of request for approval of application to Interim Finance Committee; submission of information to Office; confidentiality of information contained in application and certain communications. [Effective through June 30, 2032.]
- NRS 360.891 · Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project. [Effective through June 30, 2032.]
- NRS 360.892 · Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2032.]
- NRS 360.893 · Approval of application for partial abatement of taxes; duration and amount of partial abatement; payment of portion of abated taxes into trust fund in State Treasury; use of money in trust fund; issuance of document certifying abatement of sales and use taxes. [Effective through June 30, 2032.]
- NRS 360.894 · Duty of lead participant to provide records to verify eligibility for transferable tax credits and partial abatement of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation. [Effective through June 30, 2032.]
- NRS 360.895 · Duty of Office of Economic Development to prepare and submit certain reports; contents of reports. [Effective through June 30, 2032.]
- NRS 360.896 · Governing body of county, city or fire protection district authorized to grant abatement of permitting fees or licensing fees to participants in qualified project located in county, city or fire protection district. [Effective through June 30, 2032.]
- NRS 360.900 · Definitions. [Effective through June 30, 2036.]
- NRS 360.905 · “Capital investment” defined. [Effective through June 30, 2036.]
- NRS 360.910 · “Employer excise taxes” defined. [Effective through June 30, 2036.]
- NRS 360.915 · “Lead participant” defined. [Effective through June 30, 2036.]
- NRS 360.920 · “Local sales and use taxes” defined. [Effective through June 30, 2036.]
- NRS 360.925 · “Participant” defined. [Effective through June 30, 2036.]
- NRS 360.930 · “Project” defined. [Effective through June 30, 2036.]
- NRS 360.935 · “Property taxes” defined. [Effective through June 30, 2036.]
- NRS 360.940 · “Qualified project” defined. [Effective through June 30, 2036.]
- NRS 360.945 · Submittal of application on behalf of project; contents of application; provision of additional documentation; confidentiality of information related to negotiation of agreements to defray cost of local government services and infrastructure. [Effective through June 30, 2036.]
- NRS 360.950 · Consideration of application by Office of Economic Development; notice of application to certain local governmental entities; designation of representative of certain local governmental entities; public meeting required; requirements for notice of public meeting; approval of application; submission of information to Office; confidentiality of information contained in application and certain communications. [Effective through June 30, 2036.]
- NRS 360.955 · Approval of application for certificate of eligibility for transferable tax credits; issuance of certificate; computation of amount of transferable tax credits which may be approved for qualified project. [Effective through June 30, 2036.]
- NRS 360.960 · Limitations on amounts of transferable tax credits which may be issued by Office of Economic Development. [Effective through June 30, 2036.]
- NRS 360.965 · Approval of application for abatement of taxes; duration of abatement; issuance of document certifying abatement of sales and use taxes. [Effective through June 30, 2036.]
- NRS 360.970 · Duty of lead participant to provide records to verify eligibility for transferable tax credits and abatements of taxes; repayment of tax credits to which lead participant is not entitled; repayment of amount of taxes abated if qualified project becomes ineligible or ceases operation. [Effective through June 30, 2036.]
- NRS 360.975 · Duty of Office of Economic Development to prepare and submit certain reports; content of reports. [Effective through June 30, 2036.]
- NRS 360.980 · Governing body of county, city or fire protection district authorized to grant abatement of permitting fees or licensing fees to participants in qualified project located in county, city or fire protection district. [Effective through June 30, 2036.]