NRS360.7595. Procedure for submitting and hearing application; duty of producer to submit certain information and complete production within certain period; priority of certain applications. [Effective January 1, 2014, through June 30, 2023.]

      1.  An application for a certificate of eligibility for transferable tax credits submitted pursuant to NRS 360.759 must be submitted not earlier than 90 days before the date of commencement of principal photography of the qualified production, if any. The Office of Economic Development shall prescribe by regulation the procedure for determining the date of commencement of qualified productions that do not include photography for the purposes of this section.

      2.  If the Office of Economic Development receives an application for transferable tax credits pursuant to NRS 360.759, the Office shall, not later than 30 days before a hearing on the application, provide notice of the hearing to:

      (a) The applicant;

      (b) The Department; and

      (c) The State Gaming Control Board.

      3.  The notice required by this section must set forth the date, time and location of the hearing on the application. The date of the hearing must be not later than 60 days after the Office receives the completed application.

      4.  The Office shall issue a decision on the application not later than 30 days after the conclusion of the hearing on the application.

      5.  The producer of a qualified production shall submit all accountings and other required information to the Office and the Department not later than 30 days after completion of the qualified production. Production of the qualified production must be completed within 1 year after the date of commencement of principal photography. If the Office or the Department determines that information submitted pursuant to this subsection is incomplete, the producer shall, not later than 30 days after receiving notice that the information is incomplete, provide to the Office or the Department, as applicable, all additional information required by the Office or the Department.

      6.  The Office shall give priority to the approval and processing of an application submitted by the producer of a qualified production that promotes tourism in the State of Nevada.

      (Added to NRS by 2013, 3095, effective January 1, 2014)