2015 Nevada Revised Statutes
Chapter 231A - Nevada New Markets Jobs Act
NRS 231A.110 - “Qualified active low-income community business” defined.

NV Rev Stat § 231A.110 (2015) What's This?

“Qualified active low-income community business” has the meaning ascribed to it in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, and 26 C.F.R. § 1.45D-1, but is limited to those businesses specified in NRS 231A.170.

(Added to NRS by 2013, 3447)

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