reglab/housing_qa huggingface dataset:
NV Rev Stat § 360.7593 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7593 - Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit.

  1. In calculating the base amount of transferable tax credits pursuant to subsection 1 of NRS 360.7592:  (a) Wages and salaries, including fringe benefits, paid to above-the-line personnel who are not Nevada residents must be included in the calculation at a rate of 12 percent.  (b) Wages and salaries, including fringe benefits, paid to below-the-line personnel who are not Nevada residents:  (1) For the period beginning January 1, 2014, and ending December 31, 2014, must be included in the calculation at a rate of 12 percent.  (2) For the period beginning January 1, 2015, and ending December 31, 2015, must be included in the calculation at a rate of 10 percent.  (3) For the period beginning January 1, 2016, and ending December 31, 2016, must be included in the calculation at a rate of 8 percent.  (4) For the period beginning January 1, 2017, must not be included in the calculation.  2. As used in this section, "fringe benefits" means employee expenses paid by an employer for the use of a person’s services, including, without limitation, payments made to a governmental entity, union dues, health insurance premiums, payments to a pension plan and payments for workers’ compensation insurance.  (Added to NRS by 2013, 3094; A 2015, 1105, 1109)
NV Rev Stat § 360.7594 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7594 - Limitation on amount of credits; expiration of credits; amount of compensation included as qualified direct production expenditure.

  1. Except as otherwise provided in this subsection, the Office of Economic Development shall not approve any application for transferable tax credits submitted pursuant to NRS 360.759 if approval of the application would cause the total amount of transferable tax credits approved pursuant to NRS 360.759 for each fiscal year to exceed the sum of $10,000,000. Any portion of the $10,000,000 per fiscal year for which transferable tax credits have not previously been approved may be carried forward and made available for approval during the next or any future fiscal year.  2. The transferable tax credits issued to any production company for any qualified production pursuant to NRS 360.759:  (a) Must not exceed a total amount of $6,000,000; and  (b) Expire 4 years after the date on which the transferable tax credits are issued to the production company.  3. For the purposes of calculating qualified direct production expenditures:  (a) The compensation payable to all producers who are Nevada residents must not exceed 10 percent of the portion of the total budget of the qualified production that was expended in or attributable to any expenses incurred in this State.  (b) The compensation payable to all producers who are not Nevada residents must not exceed 5 percent of the portion of the total budget of the qualified production that was expended in or attributable to any expenses incurred in this State.  (c) The compensation payable to any employee, independent contractor or any other person paid a wage or salary as compensation for providing labor services on the production of the qualified production must not exceed $750,000.  (Added to NRS by 2013, 3095; A 2014, 28th Special Session, 23; 2015, 1106, 1109; 2017, 3107)
NV Rev Stat § 360.7595 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7595 - Procedure for hearing application; commencement of principal photography; duty of production company to submit certain information and complete production within certain period; priority of certain applications.

  1. If the Office of Economic Development receives an application for transferable tax credits pursuant to NRS 360.759, the Office shall, not later than 10 days before a hearing on the application, provide notice of the hearing to:  (a) The applicant;  (b) The Department; and  (c) The Nevada Gaming Control Board.  2. The notice required by this section must set forth the date, time and location of the hearing on the application. The date of the hearing must be not later than 60 days after the Office receives the completed application.  3. The Office shall issue a decision on the application not later than 30 days after the conclusion of the hearing on the application.  4. Except as otherwise provided in this subsection, if the application is approved, principal photography of the qualified production must begin not more than 90 days after the date on which the decision on the application is issued. The Office of Economic Development:  (a) Shall prescribe by regulation the procedure for determining the date of commencement of qualified productions that do not include photography for the purposes of this section.  (b) May extend by not more than 90 days the period otherwise prescribed by this subsection.  5. A production company that produces a qualified production shall submit the audit required by NRS 360.759 and all other required information to the Office and the Department within the time required by paragraph (e) of subsection 3 of NRS 360.759. Production of the qualified production must be completed within 18 months after the date of commencement of principal photography. If the Office or the Department determines that information submitted pursuant to this subsection is incomplete, the production company shall, not later than 30 days after receiving notice that the information is incomplete, provide to the Office or the Department, as applicable, all additional information required by the Office or the Department.  6. The Office shall give priority to the approval and processing of an application relating to a qualified production that promotes tourism in the State of Nevada.  (Added to NRS by 2013, 3095; A 2015, 1106, 1109)
NV Rev Stat § 360.7596 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7596 - Abatement of city or county permitting fee or licensing fee; reporting of such abatements to Governor and Legislature.

  1. For the purpose of encouraging local economic development, the governing body of a city or county may grant to a production company that produces a qualified production for which a certificate of eligibility for transferable tax credits has been approved pursuant to NRS 360.759 an abatement of all or any percentage of the amount of any permitting fee or licensing fee which the local government is authorized to impose or charge pursuant to chapter 244 or 268 of NRS.  2. Before granting any abatement pursuant to this section, the governing body of the city or county must provide by ordinance for a pilot project for granting abatements to production companies for which a certificate of eligibility for transferable tax credits has been approved pursuant to NRS 360.759.  3. A governing body of a city or county that grants an abatement pursuant to this section shall, on or before October 1 of each year in which such an abatement is granted, prepare and submit to the Governor and to the Director of the Legislative Counsel Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year:  (a) The number of qualified productions produced within the jurisdiction of the governing body for which a certificate of eligibility for transferable tax credits was approved;  (b) The number and dollar value of the abatements granted by the governing body pursuant to this section;  (c) The number of persons within the jurisdiction of the governing body that were employed by each qualified production and the amount of wages paid to those persons; and  (d) The period during which each qualified production was produced within the jurisdiction of the governing body.  (Added to NRS by 2013, 3096; A 2015, 1107, 1109)
NV Rev Stat § 360.7597 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7597 - Repayment of amount of credit required under certain circumstances.

  1. A production company that is found to have submitted any false statement, representation or certification in any document submitted for the purpose of obtaining transferable tax credits or who otherwise becomes ineligible for transferable tax credits after receiving the transferable tax credits pursuant to NRS 360.759 shall repay to the Department or the Nevada Gaming Control Board, as applicable, any portion of the transferable tax credits to which the production company is not entitled.  2. Transferable tax credits purchased in good faith are not subject to forfeiture or repayment by the transferee unless the transferee submitted fraudulent information in connection with the purchase.  (Added to NRS by 2013, 3097; A 2015, 1108, 1109)
NV Rev Stat § 360.7598 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.7598 - Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau.

The Office of Economic Development shall, on or before October 1 of each year, prepare and submit to the Governor and to the Director of the Legislative Counsel Bureau for transmittal to the Legislature an annual report which includes, for the immediately preceding fiscal year:  1. The number of applications submitted for transferable tax credits pursuant to NRS 360.759;  2. The number of qualified productions for which transferable tax credits were approved;  3. The amount of transferable tax credits approved;  4. The amount of transferable tax credits used;  5. The amount of transferable tax credits transferred;  6. The amount of transferable tax credits taken against each allowable fee or tax, including the actual amount used and outstanding, in total and for each qualified production;  7. The total amount of the qualified direct production expenditures incurred by each qualified production and the portion of those expenditures that were incurred in Nevada;  8. The number of persons in Nevada employed by each qualified production and the amount of wages paid to those persons; and  9. The period during which each qualified production was in Nevada and employed persons in Nevada.  (Added to NRS by 2013, 3097; A 2014, 28th Special Session, 24; 2015, 1108, 1109)
NV Rev Stat § 360.760 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.760 - Definitions.

As used in NRS 360.760 to 360.796, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.767, 360.773 and 360.774 have the meanings ascribed to them in those sections.  (Added to NRS by 2003, 20th Special Session, 155; A 2005, 294; 2005, 22nd Special Session, 127; 2007, 1271; 2009, 2050)
NV Rev Stat § 360.767 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.767 - "Exhibition" defined.

Exhibition means a trade show or convention, craft show, sporting event or any other similar event involving the exhibition of property, products, goods, services or athletic or physical skill.  (Added to NRS by 2005, 22nd Special Session, 124)
NV Rev Stat § 360.773 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.773 - "State business license" defined.

State business license means the business license required pursuant to chapter 76 of NRS.  (Added to NRS by 2005, 22nd Special Session, 124; A 2009, 2050)
NV Rev Stat § 360.774 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.774 - "Unauthorized alien" defined.

Unauthorized alien has the meaning ascribed to it in 8 U.S.C. § 1324a(h)(3).  (Added to NRS by 2007, 1270)
NV Rev Stat § 360.780 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.780 - Participants in exhibition: Exemption from licensing requirement.

A person who takes part in an exhibition held in this State for a purpose related to the conduct of a business is not required to obtain a state business license specifically for that event if the operator of the facility where the exhibition is held pays the licensing fee on behalf of that person pursuant to NRS 360.787.  (Added to NRS by 2003, 20th Special Session, 157; A 2003, 20th Special Session, 231; 2005, 22nd Special Session, 128; 2009, 2050, 2189)
NV Rev Stat § 360.787 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.787 - Payment of licensing fees by operator of facility where exhibition is held; regulations.

  1. A person or governmental entity that operates a facility at which one or more exhibitions are held is responsible for the payment of a licensing fee pursuant to this section on behalf of the persons who do not have a state business license but who take part in the exhibition for a purpose related to the conduct of a business.  2. The operator of the facility shall pay the licensing fee required by subsection 1 either:  (a) On an annual basis by remitting to the Department the sum of $5,000 on or before July 1 for all the exhibitions held at that facility during the fiscal year beginning on that day; or  (b) On a quarterly basis by remitting to the Department an amount equal to the product of the total number of businesses taking part in each exhibition at the facility during a calendar quarter who do not have a state business license multiplied by the number of days on which the exhibition is held at the facility during the calendar quarter, multiplied in turn by $1.25 for each exhibition held at the facility during the calendar quarter.  3. If the operator of a facility at which an exhibition is held has not paid the licensing fee as provided in paragraph (a) of subsection 2, the operator of the facility shall, on or before the last day of each calendar quarter in which an exhibition is held at that facility, remit to the Department the licensing fee in the amount required by paragraph (b) of subsection 2 for all the exhibitions held at that facility during that calendar quarter.  4. The licensing fees due pursuant to this section must be calculated, reported and paid separately from any other fees due from the operator of the facility pursuant to this chapter.  5. The Nevada Tax Commission shall adopt such regulations as it deems necessary to carry out the provisions of this section.  (Added to NRS by 2005, 22nd Special Session, 125)
NV Rev Stat § 360.790 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.790 - Deposit of proceeds in State General Fund.

The Department shall deposit all money it receives pursuant to NRS 360.760 to 360.796, inclusive, in the State Treasury for credit to the State General Fund.  (Added to NRS by 2003, 20th Special Session, 157; A 2009, 2050)
NV Rev Stat § 360.796 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.796 - Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations.

  1. Upon finding that the Attorney General of the United States has made a final decision and entered an order that a person who holds a state business license has engaged in the unlawful hiring or employment of an unauthorized alien pursuant to 8 U.S.C. § 1324a(e), the Nevada Tax Commission shall hold a hearing to determine whether to take action against the person.  2. The Nevada Tax Commission shall consider any proof submitted by the person who holds a state business license which demonstrates that the person attempted to verify the social security number of the unauthorized alien within 6 months from the date on which the unauthorized alien was allegedly employed. Such proof may include, without limitation, a printout from the link maintained on the Internet website of the Department of Business and Industry pursuant to NRS 232.521. Such proof may be used as prima facie evidence that the violation was not willful, flagrant or otherwise egregious.  3. If the Nevada Tax Commission determines that the person who holds the state business license violated the federal law willfully, flagrantly or otherwise egregiously, the Commission shall impose an administrative fine against the person in an amount established by the Commission by regulation. Any such administrative fine imposed must be deposited in the State General Fund.  4. The Nevada Tax Commission shall adopt such regulations as it determines necessary to carry out the provisions of this section.  (Added to NRS by 2007, 1270)
NV Rev Stat § 360.800 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.800 - Definitions.

As used in NRS 360.800 to 360.840, inclusive, unless the context otherwise requires, the words and terms defined in NRS 360.805 to 360.820, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2003, 968)
NV Rev Stat § 360.805 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.805 - "Affected local government" defined.

Affected local government means any local government that will receive less money from state or local taxes or franchise fees or from payments in lieu of those taxes or franchise fees, or less compensation from another local government pursuant to NRS 360.830, as a direct result of the acquisition of any public utility or expansion of any facilities by a local government as provided in NRS 360.830.  (Added to NRS by 2003, 968)
NV Rev Stat § 360.810 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.810 - "Local government" defined.

Local government means any city, county, district or other political subdivision of this state.  (Added to NRS by 2003, 968)
NV Rev Stat § 360.815 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.815 - "Public utility" defined.

Public utility means any privately, publicly or cooperatively owned system for providing a utility service to the public or a segment of the public.  (Added to NRS by 2003, 968)
NV Rev Stat § 360.820 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.820 - "Telecommunication service" defined.

Telecommunication service has the meaning ascribed to it in NRS 704.028.  (Added to NRS by 2003, 968; A 2007, 715)
NV Rev Stat § 360.830 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.830 - Acquisition or expansion of certain public utilities: Requirements for interlocal agreements for compensation of affected local governments.

  1. Except as otherwise provided in this section, if on or after July 1, 2003, a local government:  (a) Acquires from another entity a public utility that provides water service or sewer service; or  (b) Expands facilities for the provision of water service, sewer service, electric service, natural gas service, telecommunication service or community antenna television, cable television or other video service, and the expansion results in the local government serving additional retail customers who were, before the expansion, retail customers of a public utility which provided that service,  the local government shall enter into an interlocal agreement with each affected local government to compensate the affected local government each fiscal year, as nearly as practicable, for the amount of any money from state and local taxes and franchise fees and from payments in lieu of those taxes and franchise fees, and for any compensation from a local government pursuant to this section, the affected local government would be entitled to receive but will not receive because of the acquisition of that public utility or expansion of those facilities as provided in this section.  2. An affected local government may waive any or all of the compensation to which it may be entitled pursuant to subsection 1.  3. The provisions of this section do not require a:  (a) Local government to provide any compensation to an affected local government to the extent that the provision of that compensation would cause a deficiency in the money available to the local government to make required payments of principal of, premium, if any, or interest on any bonds or other securities issued to finance the acquisition of that public utility or expansion of those facilities, or to make required payments to any funds established under the proceedings under which those bonds or other securities were issued.  (b) County to duplicate any compensation an affected local government receives from any payments in lieu of taxes required pursuant to NRS 244A.755.  (Added to NRS by 2003, 969; A 2007, 716, 1386)
NV Rev Stat § 360.835 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.835 - Acquisition or expansion of certain public utilities: Procedure upon failure to reach interlocal agreement.

  1. If a local government and an affected local government cannot reach agreement pursuant to NRS 360.830, either party may submit to the Executive Director its proposal for the terms of an interlocal agreement, together with any information it deems appropriate relating to such an agreement. Within 30 days after the receipt of that proposal, the Executive Director shall:  (a) Provide to the other party:  (1) A copy of the proposal and any information received with the proposal; and  (2) An opportunity to submit its proposal for the terms of an interlocal agreement and any information that party deems appropriate relating to such an agreement;  (b) Review each proposal and any other information submitted by the parties; and  (c) Submit to the Committee on Local Government Finance his or her findings regarding the terms of a fair and equitable interlocal agreement.  2. Within 30 days after the receipt of the findings of the Executive Director pursuant to subsection 1, the Committee on Local Government Finance shall:  (a) Review those findings; and  (b) Submit to the Nevada Tax Commission its recommendations for the terms of a fair and equitable interlocal agreement.  3. The Nevada Tax Commission shall schedule a public hearing within 30 days after the Committee on Local Government Finance submits its recommendations pursuant to subsection 2. The Nevada Tax Commission shall provide public notice of the hearing at least 10 days before the date on which the hearing will be held. The Executive Director shall provide copies of all documents relevant to the recommendations of the Committee on Local Government Finance to each of the parties. After the hearing, the Nevada Tax Commission shall notify the parties of its determination of the terms of a fair and equitable interlocal agreement.  4. Within 30 days after the parties receive notification of the determination of the Nevada Tax Commission pursuant to subsection 3, the parties shall enter into an interlocal agreement in accordance with that determination.  (Added to NRS by 2003, 970)
NV Rev Stat § 360.840 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.840 - Adoption of regulations by Nevada Tax Commission.

The Nevada Tax Commission shall adopt such regulations as it deems appropriate to carry out the provisions of NRS 360.800 to 360.840, inclusive.  (Added to NRS by 2003, 971)