Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
PARTIAL ABATEMENT OF CERTAIN TAXES
Abatements for New or Expanded Business
Section 360.472 - Application: Date of submittal; consideration by Commission; certificate of eligibility upon approval

1. To apply for a partial abatement, a person must submit an application to the Commission on a form prescribed by the Commission within the period prescribed in subsection 2.

2. If the application is for a partial abatement of the taxes imposed pursuant to chapter 361 or 364A of NRS, the application must be submitted not earlier than 18 months before the business is located or expanded in this State. If the application is for a partial abatement of the taxes imposed pursuant to chapter 374 of NRS, the application must be submitted not later than 60 days after the date of acquisition of the eligible machinery or equipment.

3. Except as otherwise provided in subsection 4, the Commission will consider an application submitted pursuant to subsection 1 if the application is received:

4. If the Commission determines that an application submitted pursuant to subsection 1 requires special or additional review and consideration by the Commission, the Commission may postpone consideration of the application until the next regularly scheduled meeting of the Commission.

5. If the Commission approves an application for a partial abatement, the Commission will forward to the Department, with the certificate of eligibility required pursuant to subsection 4 of NRS NRS 360.750, any materials submitted to the Commission in support of the application submitted pursuant to subsection 1.