2015 Nevada Revised Statutes
Chapter 360 - General Provisions
NRS 360.225 - Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development. [Effective through June 30, 2023.]

1. During the course of an investigation undertaken pursuant to NRS 360.130 of a person claiming:

(a) A partial abatement of property taxes pursuant to NRS 361.0687;

(b) An exemption from taxes pursuant to NRS 363B.120;

(c) A deferral of the payment of taxes on the sale of eligible property pursuant to NRS 372.397 or 374.402;

(d) An abatement of taxes on the gross receipts from the sale, storage, use or other consumption of eligible machinery or equipment pursuant to NRS 374.357;

(e) A partial abatement of taxes pursuant to NRS 360.752; or

(f) An abatement of taxes pursuant to NRS 360.950,

↪ the § 2. If the Department finds that the person does not meet the eligibility requirements for the abatement, exemption or deferral which the person is claiming, the Department shall report its findings to the Office of Economic Development and take any other necessary actions.

(Added to by 1997, 3309; A 2003, 20th Special Session, 158; 2011, 3461; 2013, 2806; 2013, 27th Special Session, 7; 2014, 28th Special Session, 22)

NRS 360.225 Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development. [Effective July 1, 2023, through June 30, 2036.]

1. During the course of an investigation undertaken pursuant to NRS 360.130 of a person claiming:

(a) A partial abatement of property taxes pursuant to NRS 361.0687;

(b) An exemption from taxes pursuant to NRS 363B.120;

(c) A deferral of the payment of taxes on the sale of eligible property pursuant to NRS 372.397 or 374.402;

(d) An abatement of taxes on the gross receipts from the sale, storage, use or other consumption of eligible machinery or equipment pursuant to NRS 374.357; or

(e) An abatement of taxes pursuant to NRS 360.950,

↪ the § 2. If the Department finds that the person does not meet the eligibility requirements for the abatement, exemption or deferral which the person is claiming, the Department shall report its findings to the Office of Economic Development and take any other necessary actions.

(Added to by 1997, 3309; A 2003, 20th Special Session, 158; 2011, 3461; 2013, 27th Special Session, 7; 2014, 28th Special Session, 22, effective July 1, 2023)

NRS 360.225 Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development. [Effective July 1, 2036.]

1. During the course of an investigation undertaken pursuant to NRS 360.130 of a person claiming:

(a) A partial abatement of property taxes pursuant to NRS 361.0687;

(b) An exemption from taxes pursuant to NRS 363B.120;

(c) A deferral of the payment of taxes on the sale of eligible property pursuant to NRS 372.397 or 374.402; or

(d) An abatement of taxes on the gross receipts from the sale, storage, use or other consumption of eligible machinery or equipment pursuant to NRS 374.357,

↪ the § 2. If the Department finds that the person does not meet the eligibility requirements for the abatement, exemption or deferral which the person is claiming, the Department shall report its findings to the Office of Economic Development and take any other necessary actions.

(Added to by 1997, 3309; A 2003, 20th Special Session, 158; 2011, 3461; 2013, 27th Special Session, 7; 2014, 28th Special Session, 22, effective July 1, 2036)