NRS231A.110. “Qualified active low-income community business” defined.  


Latest version.
  •   “Qualified active low-income community business” has the meaning ascribed to it in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, and 26 C.F.R. § 1.45D-1, but is limited to those businesses specified in NRS 231A.170.

      (Added to NRS by 2013, 3447)