Nev. Admin. Code § 360.890 — 360.890

NAC 360.890    Requirements for notification by Division to Department of
issuance or transfer of transferable tax credits. ( NRS 360.090 , 360.867 )    A
notification by the Division to the Department of the issuance or transfer of
transferable tax credits pursuant to subparagraph (3) of paragraph (b) of
subsection 6 of NRS 360.867 must
be in writing and include, as applicable and without limitation:
1.  Contact information for both the current
holder of the transferable tax credits and for each transferee, including,
without limitation:
(a) The name, telephone number and electronic mail
address of the current holder and of each transferee; and
(b) The taxpayer identification number issued by
the Department for the current holder and for each transferee;
2.  The name of the person who will be
managing the transferable tax credits;
3.  The type of tax to which the transferable
tax credits will be applied;
4.  The dollar amount of the transferable tax
credits; and
5.  The date that the transferable tax
credits may begin to be utilized.
(Added to NAC by Tax Comm’n by R074-20, eff. 4-11-2022)