PARTIAL ABATEMENT OF CERTAIN TAXES  


Abatements for New or Expanded Business
NAC 360.466. Definitions.
NAC 360.468. “Commission” defined.
NAC 360.469. “Eligible machinery or equipment” defined.
NAC 360.470. “Partial abatement” defined.
NAC 360.472. Application: Date of submittal; consideration by Commission; certificate of eligibility upon approval.
NAC 360.474. Factors considered by Commission.
NAC 360.4743. Property tax: Percentage, duration and commencement of abatement; certificate of eligibility.
NAC 360.4745. Business tax: Applicability of partial abatement.
NAC 360.475. Business tax: Date of eligibility; determination of amount of capital investment required; filing of form of compliance with proof of capital investment.
NAC 360.4755. Local school support tax: Determination of eligibility of machinery or equipment.
NAC 360.476. Local school support tax: Date of eligibility of machinery or equipment.
NAC 360.4765. Minimum period of employment of required number of employees.
NAC 360.477. Refund upon approval of application.
NAC 360.4775. Determination of tax owed upon failure to continue to meet requirements; appeal.
Miscellaneous Abatements
NAC 360.478. Abatements for new grocery store within Southern Nevada Enterprise Community.
NAC 360.4785. Abatements for expansion of grocery store within Southern Nevada Enterprise Community.
NAC 360.479. Abatements for certain energy-efficient structures: Interpretation of certain statutory terms.