{"data":{"id":"us-nv/nrs-231a.135","jurisdiction":"us-nv","citation":"NRS 231A.135","heading":"“Qualified fresh food retailer” defined.","body":"“Qualified fresh food retailer” means a business that is:\n1. A fresh food retailer;\n2. A business described in section 45D(d)(2) of the Internal Revenue Code of 1986, 26 U.S.C. § 45D(d)(2), and 26 C.F.R. § 1.45D-1(d)(4); and\n3. Located in:\n(a) An underserved community;\n(b) A severely distressed census tract, as defined in NRS 231A.240; or\n(c) A census tract that is contiguous to a census tract described in paragraph (a) or (b).","path":["TITLE 18 — STATE EXECUTIVE DEPARTMENT","CHAPTER 231A - NEVADA NEW MARKETS JOBS ACT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-231A.html#NRS231ASec135","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:34Z","sha256":"721324c35bacb1f5d32ac4f48140c81ff26267fa50f709a2b2a5b0366af1f7e7","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-231a.130","next":"us-nv/nrs-231a.140"},"notice":"GroundRules: Original legal text. Not legal advice."}