NAC590.714. Designation as “small business.”

To be designated as a small business as described in paragraph (f) of subsection 1 of NAC 590.710, an operator must submit the following to the Division:

     1. Copies of forms reporting federal income tax which show the operator’s gross annual receipts for the following period:

     (a) If the business has been in operation for 5 or more fiscal years on the date on which the discharge is discovered, the 5 fiscal years immediately preceding the date on which the discharge was discovered; or

     (b) If the business has been in operation for less than 5 fiscal years on the date the discharge is discovered, the total number of years the business has been in operation.

     2. Any other information requested by the Division which is necessary to determine whether the operator is a small business.

     (Added to NAC by Bd. to Review Claims, eff. 1-22-96; A by Div. of Environmental Protec. by R226-05, 5-4-2006)