Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.840 — 360.840
NAC 360.840 Certificate of eligibility: Executive Director may request
additional records; certification of audit. ( NRS
360.759 )
1. The Executive Director may request that
an applicant for a certificate of eligibility furnish him or her with copies of
any records necessary to verify that the applicant meets the requirements for a
certificate of eligibility which are set forth in NRS 360.759 and NAC 360.830 , including, without limitation,
information concerning the progress of the qualified production. The Office may
deny an application for a certificate of eligibility if the applicant fails to
provide any records in compliance with this subsection.
2. Not later than 30 days after completion
of a qualified production, an applicant for a certificate of eligibility shall
submit to the Office the audit required by paragraph (c) of subsection 2 of NAC 360.830 and any financial data,
accountings and other information required by the Office or the Department for
the purpose of determining whether the applicant satisfies the requirements for
a certificate of eligibility which are set forth in NRS 360.759 and NAC 360.830 . If the Office determines that
any information submitted pursuant to this subsection is incomplete, the Office
will notify the applicant of its determination and, not later than 30 days
after receiving the notice, the applicant must provide to the Office any
additional information required by the Office. The Office may deny
certification of the audit if the applicant fails to provide any financial
data, accountings or other information in compliance with this subsection.
(Added to NAC by Office of Economic Dev. by R120-13,
eff. 12-23-2013)
Source: official text