Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE18 STATE EXECUTIVE DEPARTMENT |
CHAPTER231A. Nevada New Markets Jobs Act |
NRS 231A.010. Short title. |
NRS 231A.020. Legislative findings and declaration. |
NRS 231A.030. Definitions. |
NRS 231A.040. “Applicable percentage” defined. |
NRS 231A.050. “Credit allowance date” defined. |
NRS 231A.060. “Department” defined. |
NRS 231A.070. “Director” defined. |
NRS 231A.080. “Liability for insurance premium tax” defined. |
NRS 231A.090. “Long-term debt security” defined. |
NRS 231A.100. “Purchase price” defined. |
NRS 231A.110. “Qualified active low-income community business” defined. |
NRS 231A.120. “Qualified community development entity” defined. |
NRS 231A.130. “Qualified equity investment” defined. |
NRS 231A.140. “Qualified low-income community investment” defined. |
NRS 231A.150. Regulations. |
NRS 231A.160. Qualifications for long-term debt security. |
NRS 231A.170. Qualified active low-income community business: Qualification; limitations; exclusions. |
NRS 231A.180. Qualified community development entity: Requirement for allocation agreement; additional entities included. |
NRS 231A.200. Vested right to credit against insurance premium tax liability: Use of credit; maximum yearly amount of credit; amount of credit that may carry forward to subsequent year. |
NRS 231A.210. Tax credits not to be refunded or sold; allocation of tax credits to partners, members or shareholders of earning entity. |
NRS 231A.220. Limitations on relationship between insurer or affiliate and qualified community development entity. |
NRS 231A.240. Use of qualified equity investments by qualified entity: Percentage required to be invested in severely distressed census tracts; reduction in required percentage by Director. |
NRS 231A.250. Circumstances requiring recapture by Department of tax credits. |
NRS 231A.260. Recapture: Cure period; notice requirement. |
NRS 231A.270. Designation of investment or security as qualified equity investment by qualified community development entity: Fee. |
NRS 231A.280. Department to issue letter rulings regarding tax credits: Requirements for letter rulings; letter rulings binding on Department, agents or successors until tax credits claimed. |
NRS 231A.290. Entity claiming tax credit not required to pay additional taxes resulting from claim of credit. |
NRS 231A.300. Decertification of qualified equity investment: Circumstances; limitations on distribution and payment on securities by qualified community development entity; notice requirements. |
NRS 231A.310. Qualified community development entity not entitled to pay to affiliates fees in connection with qualified investments before decertification. |
NRS 231A.320. Duties of Director: Annual review of qualified community development entity; report to Legislature. |