Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.855 — 361.855
NAC 361.855 Determination of eligible amount of income. ( NRS 361.7374 , 361.7382 )
1. The Department will annually provide to
the county treasurers of this State the amount of income for the current fiscal
year that is at or below the federally designated level signifying poverty,
based on the guidelines established in the Federal Register by the United
States Department of Health and Human Services pursuant to 42 U.S.C. § 9902(2).
2. Each county treasurer shall use the
amount of income provided by the Department pursuant to subsection 1 to
determine whether a claimant is eligible to postpone the payment of the
property taxes accrued against his or her single-family residence.
(Added to NAC by Dept of Taxation by R225-03, eff. 2-18-2004)
Source: official text