Nevada Administrative Code
NAC-360 - Revenue and Taxation: Generally
TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS
- 360.800 - Definitions.
- 360.805 - “Certificate of eligibility” defined.
- 360.810 - “Executive Director” defined.
- 360.815 - “Office” defined.
- 360.820 - “Transferable tax credits” defined.
- 360.825 - “Other visible media productions” interpreted.
- 360.830 - Certificate of eligibility: Application; priorities for approval; reasons for denial.
- 360.835 - Certificate of eligibility: Duties of Office; hearing; order approving application; factors for determining whether qualified production is in economic interest of State.
- 360.840 - Certificate of eligibility: Executive Director may request additional records; certification of audit.
- 360.845 - Issuance of transferable tax credits; notice of transfer.
- 360.847 - Issuance, transfer and application of transferable tax credits: Required notices to Department.
- 360.850 - Apportionment of transferable tax credits.
- 360.855 - Calculation of amount of transferable tax credits: Qualified expenditures and production costs eligible to serve as basis for calculation.
- 360.860 - Calculation of amount of transferable tax credits: Expenditures for wages and salaries.
- 360.865 - Reduction or withholding of credits under certain circumstances; repayment of amount of credits under certain circumstances; circumstances under which Office will not require forfeiture of credits purchased in good faith.
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