There Is a Newer Version
of
this Statute
2021 Nevada Revised Statutes
Chapter 287 - Programs for Public Employees
NRS 287.460 - Federal requirements prerequisite for operation of plan; taxation of deferred income by State or political subdivision.
Universal Citation:
NV Rev Stat § 287.460 (2021)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
1. No plan in the program becomes effective and no deferral may be made until the plan meets the requirements of 26 U.S.C. § 401(a) or 457, as applicable, for eligibility.
2. Income deferred during a period in which no income tax is imposed by the State or a political subdivision may not be taxed when paid to the employee.
(Added to NRS by 1979, 800, A 2001, 1006)
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.