NAC701A.160. “Pre-2007 applicant” defined.

Latest version.

   “Pre-2007 applicant” means an applicant for a partial tax abatement for a construction project that includes a building or other structure:

     1. Which is constructed pursuant to a preconstruction or construction contract executed on or before December 31, 2005;

     2. Which is part of a construction project for which the Office of Energy Project Registration Form was filed with and received by the Office of Energy pursuant to the provisions of former NAC 701.480; and

     3. For which an opinion letter was issued by the Department of Taxation before February 1, 2007, stating that the project will qualify for a partial sales and use tax exemption under Assembly Bill No. 3 (Special Session 2005) if certain conditions are met.

(Added to NAC by Office of Energy by R116-07, eff. 12-4-2007)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');