Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.75855 — Qualified direct production expenditures defined
Qualified direct production expenditures
means expenditures for a qualified production that are identified in NRS 360.7591 and may serve as a basis for
transferable tax credits issued pursuant to NRS
360.759 .
Source: official text