A qualified community development entity, impact qualified community development entity or transferee pursuant to subsection 7 of NRS 231A.230, as amended by section 16 of Senate Bill No. 240, chapter 517, Statutes of Nevada 2023, at page 3360, which provides to the Department, in accordance with subsection 8 of NRS 231A.230, as amended by section 16 of Senate Bill No. 240, chapter 517, Statutes of Nevada 2023, at page 3360, evidence of the receipt of a cash investment must include with the evidence provided to the Department:
1. Identifying information for any entity which will use the tax credits earned as a result of the issuance of the qualified equity investment or impact qualified equity investment, including, without limitation, any information previously submitted in accordance with paragraph (d) of subsection 1 of NRS 231A.230, as amended by section 16 of Senate Bill No. 240, chapter 517, Statutes of Nevada 2023, at page 3360;2. Notification of any change to the names of the entities which are eligible to use the tax credits as required pursuant to subsection 3 of NRS 231A.230, as amended by section 16 of Senate Bill No. 240, chapter 517, Statutes of Nevada 2023, at page 3360, and NAC 231A.030; and3. Any other information required by the Department.Nev. Admin. Code § 231A.040
Added to NAC by Dep't of Business & Industry by R103-13, eff. 6-23-2014; A by R036-23A, eff. 4/19/2024NRS 231A.150, 231A.230, as amended by section 16 of Senate Bill No. 240, chapter 517, Statutes of Nevada 2023, at page 3360