Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.4745 — 360.4745
NAC 360.4745 Business tax: Applicability of partial abatement. ( NRS 360.750 , 364A.170 ) A
partial abatement of the taxes imposed pursuant to chapter 364A of NRS
that is approved by the Commission for an expanded business:
1. Applies only to the taxes due for the
additional employees employed by the business as a result of the expansion of
the business.
2. Does not apply to the taxes due for the
employees that were employed by the business before the expansion.
(Added to NAC by Tax Commn by R109-01, eff. 5-13-2002)
Source: official text