§ 360.750 Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective thro
§ 360.750 v2 Partial abatement of certain taxes imposed on new or expanded businesses: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective July
§ 360.752 Partial abatement of property taxes imposed on new or expanded business making capital investment in certain institutions of higher education: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement,
§ 360.753 Partial abatement of certain taxes imposed on aircraft, components of aircraft and other personal property used for certain purposes related to aircraft: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for
§ 360.754 Partial abatement of certain taxes imposed on new or expanded data center: Powers and duties of Office of Economic Development, Nevada Tax Commission, applicant for abatement, business approved for abatement and county treasurer. [Effective thr
§ 360.755 Abatement of certain taxes imposed on new or expanded businesses: Agreement to allow audits of business by Department; disclosure of information in audit report; protection of certain information from disclosure
§ 360.757 Notice and meeting required for Office of Economic Development to take action on any application for abatement
§ 360.7575 Document certifying abatement or partial abatement: Issuance; failure to present; refunds of sales and use tax on transactions when document not presented
§ 360.758 Definitions
§ 360.7581 ‘Above-the-line personnel’ defined
§ 360.7582 ‘Below-the-line personnel’ defined
§ 360.7583 ‘Nevada business’ defined
§ 360.7584 ‘Nevada resident’ defined
§ 360.7585 ‘Production company’ defined
§ 360.75855 ‘Qualified direct production expenditures’ defined
§ 360.7586 ‘Qualified production’ defined
§ 360.7589 Determination of whether employee is full-time equivalent employee
§ 360.759 Eligibility; application; taxes to which credit may be applied; powers and duties of Office of Economic Development, Nevada Tax Commission, Nevada Gaming Commission and production company; regulations
§ 360.7591 Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation; ineligible expenditures and costs; regulations
§ 360.7592 Calculation of amount of credit: Base amount; additional amounts for employing residents as below-the-line personnel and filming in certain counties; Office of Economic Development authorized to reduce or withhold credits under certain circumstan
§ 360.7593 Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit
§ 360.7594 Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure
§ 360.7595 Procedure for hearing application; commencement of principal photography; duty of production company to submit certain information and complete production within certain period; priority of certain applications
§ 360.7596 Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature
§ 360.7597 Repayment of amount of credit required under certain circumstances
§ 360.7598 Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau
§ 360.760 Definitions
§ 360.767 ‘Exhibition’ defined
§ 360.773 ‘State business license’ defined
§ 360.774 ‘Unauthorized alien’ defined
§ 360.780 Participants in exhibition: Exemption from licensing requirement
§ 360.787 Payment of licensing fees by operator of facility where exhibition is held; regulations
§ 360.790 Deposit of proceeds in State General Fund
§ 360.796 Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations
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Terms Used In Nevada Revised Statutes > Chapter 360 > Abatement of Taxes On Business

  • Amortization: Paying off a loan by regular installments.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executive Director: means the Executive Director of the Department of Taxation. See Nevada Revised Statutes 360.001
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • population: means the number of people in a specified area as determined by the last preceding national decennial census conducted by the Bureau of the Census of the United States Department of Commerce pursuant to Section 2 of Nevada Revised Statutes 0.050
  • retailer: has the meaning ascribed to it in Nevada Revised Statutes 360.005
  • Statute: A law passed by a legislature.