GroundRules
NRS 360.7581: “Above-the-line personnel” defined.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 360 - GENERAL PROVISIONS
- TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS
1. “Above-the-line personnel” means an executive producer, co-executive producer, producer, director, writer, principal actor, any other person having creative or financial control over a qualified production or any other person associated with such a person. The term does not include below-the-line personnel.
2. As used in this section, “principal actor” means a member of the main cast of a qualified production.
Collected 2026-09-03T05:51:37Z. Source file · JSON