{"data":{"id":"us-nv/nrs-360.7581","jurisdiction":"us-nv","citation":"NRS 360.7581","heading":"“Above-the-line personnel” defined.","body":"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.\n2. As used in this section, “principal actor” means a member of the main cast of a qualified production.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec7581","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"afe5c0ea51058f0b6d83487450385f7bbc7b3541b7119ca642824915d1c7ee10","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.758","next":"us-nv/nrs-360.7582"},"notice":"GroundRules: Original legal text. Not legal advice."}