 |
Nevada Administrative Code (Last Updated: January 6, 2015) |
 |
Chapter360 Revenue and Taxation: Generally |
|
|
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. |