Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter360 Revenue and Taxation: Generally |
TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS |
NAC 360.800. Definitions. |
NAC 360.805. “Certificate of eligibility” defined. |
NAC 360.810. “Executive Director” defined. |
NAC 360.815. “Office” defined. |
NAC 360.820. “Transferable tax credits” defined. |
NAC 360.825. “Other visible media productions” interpreted. |
NAC 360.830. Certificate of eligibility: Application; priorities for approval; reasons for denial. |
NAC 360.835. Certificate of eligibility: Duties of Office; hearing; order approving application; factors for determining whether qualified production is in economic interest of State. |
NAC 360.840. Certificate of eligibility: Executive Director may request additional records; certification of audit. |
NAC 360.845. Issuance of transferable tax credits; notice of transfer. |
NAC 360.850. Apportionment of transferable tax credits. |
NAC 360.855. Calculation of amount of transferable tax credits: Qualified expenditures and production costs eligible to serve as basis for calculation. |
NAC 360.860. Calculation of amount of transferable tax credits: Expenditures for wages and salaries. |