Nevada

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.075 “Fresh food retailer” 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.135 “Qualified fresh food retailer” defined.

NRS 231A.140 “Qualified low-income community investment” defined.

NRS 231A.145 “Underserved community” defined.

NRS 231A.150 Regulations.

NRS 231A.155 Qualifications for impact qualified active low-income community business.

NRS 231A.160 Qualifications for long-term debt security.

NRS 231A.170 Qualified active low-income community business: Qualification; limitations; exclusions.

NRS 231A.175 Use of proceeds of qualified low-income community investment to establish principal business operations in State.

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 or impact qualified community development entity.

NRS 231A.230 Designation of investment or security as eligible for tax credit by qualified community development entity or impact qualified community development entity: Application requirements; duties of Department; certification of investment or security as eligible for tax credits; transferability of certified investment authority.

NRS 231A.240 Qualified low-income community investments: Percentage required to be invested in severely distressed census tracts; reduction in required percentage by Director; refinancing of investments.

NRS 231A.245 Qualified low-income community investments: Investments from more than one qualified community development entity or impact qualified community development entity; use of certain money for investments.

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 or impact qualified equity investment by qualified community development entity or impact 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 or impact qualified equity investment: Circumstances; limitations on distribution and payment on securities by qualified community development entity or impact qualified community development entity; notice requirements.

NRS 231A.310 Qualified community development entity or impact 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 and impact qualified community development entity; report to Legislature.

NRS 231A.0753 “Impact qualified active low-income community business” defined.

NRS 231A.0755 “Impact qualified community development entity” defined.

NRS 231A.0757 “Impact qualified equity investment” defined.

NRS 231A.0953 “Principal business operations” defined.