Nev. Admin. Code § 360.472 — 360.472

NAC 360.472    Application: Date of submittal; consideration by Commission;
certificate of eligibility upon approval. ( NRS
360.750 , 361.0687 , 364A.170 , 374.357 ,
701A.210 )
1.  To apply for a partial abatement, a
person must submit an application to the Commission on a form prescribed by the
Commission within the period prescribed in subsection 2.
2.  If the application is for a partial
abatement of the taxes imposed pursuant to chapter
361 or 364A of
NRS, the application must be submitted not earlier than 18 months before the
business is located or expanded in this State. If the application is for a
partial abatement of the taxes imposed pursuant to chapter 374 of NRS, the application must
be submitted not later than 60 days after the date of acquisition of the
eligible machinery or equipment.
3.  Except as otherwise provided in
subsection 4, the Commission will consider an application submitted pursuant to
subsection 1 if the application is received:
(a) At least 15 working days before a regularly
scheduled meeting of the Commission, at that meeting; or
(b) Less than 15 working days before a regularly
scheduled meeting of the Commission, at the next regularly scheduled meeting
immediately following that meeting.
4.  If the Commission determines that an
application submitted pursuant to subsection 1 requires special or additional
review and consideration by the Commission, the Commission may postpone
consideration of the application until the next regularly scheduled meeting of
the Commission.
5.  If the Commission approves an application
for a partial abatement, the Commission will forward to the Department, with
the certificate of eligibility required pursuant to subsection 6 of NRS 360.750 , any materials submitted
to the Commission in support of the application submitted pursuant to
subsection 1.
(Added to NAC by Comm’n on Econ. Development by R050-01,
eff. 11-9-2001; A by Tax Comm’n by R109-01, 5-13-2002)