Nev. Rev. Stat. § 374.643 — Credit or refund of tax for business within zone for economic development

NRS  374.643    Credit or refund of tax for business within zone for economic
development.
1.  Each person who holds a valid
certificate, issued under NRS 274.270 ,
as a qualified business within a specially benefited zone may file for a credit
or refund to recover the amount of tax paid under this chapter for all tangible
personal property purchased in the conduct of its business for the period, not
to exceed 5 years, stated in its agreement with the city or county, as the case
may be, made under NRS 274.270 , or until
the person is no longer certified as a qualified business under that section,
whichever occurs first.
2.  Claims for credit or refund may be
filed under this section only if:
(a) The city or county which designated the
specially benefited zone has adopted an ordinance authorizing such claims; and
(b) This benefit is specified in the agreement
made under NRS 274.270 .