Nevada Administrative Code
Chapter 319 - Assistance to Finance Housing
TAX CREDITS FOR LOW-INCOME HOUSING
Section 319.965 - "Tax credit" defined
Universal Citation: NV Admin Code 319.965
Current through December 12, 2024
"Tax credit" means a credit or reduction in federal tax liability each year for a period of 10 years that is awarded to an owner of rental housing or his or her assigns pursuant to section 42 of the Code.
Added to NAC by Housing Div. by R057-97, eff. 1-15-98
NRS 319.140, 319.145
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