Nevada Administrative Code
Chapter 363A - Taxes on Financial Institutions
IMPOSITION AND COLLECTION
Credit for Matching Employee Contributions to Prepaid Tuition Contracts and College Savings Accounts
- Section 363A.500 - "Prepaid tuition contract" defined
- Section 363A.505 - "Qualified beneficiary" defined
- Section 363A.510 - Employer required to provide verification of matching contribution with quarterly return; submission of list of all matching contributions made on behalf of employees
- Section 363A.515 - Computation of annual limit of tax credit
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