reglab/housing_qa huggingface dataset:
NV Rev Stat § 701.620 (2021)
2021 Nevada Revised Statutes|Chapter 701 - Energy Policy|NRS 701.620 - Compilation of information; preparation and publication of certain reports.

The Department of Wildlife shall:  1. Compile and maintain detailed information concerning each energy development project for which notice is filed pursuant to NRS 701.610. The information must include, without limitation:  (a) The location of the energy development project;  (b) A description of the energy development project;  (c) The estimated energy output of the energy development project; and  (d) The amount charged for the reimbursement of costs for the energy development project in accordance with the regulations specified in subsection 4 of NRS 701.610.  2. Prepare a report that covers the immediately preceding 2 fiscal years:  (a) Containing the information compiled pursuant to subsection 1; and  (b) Setting forth the effect, if any, on the budget of the Department of Wildlife as a result of receiving the reimbursement of costs for providing information concerning energy development projects and the manner in which the total amount received for those costs was used by the Department.  3. On or before January 31 of each odd-numbered year, post the report required pursuant to subsection 2 on the Internet website maintained by the Department of Wildlife.  (Added to NRS by 2011, 2548; A 2017, 718)
NV Rev Stat § 701.630 (2021)
2021 Nevada Revised Statutes|Chapter 701 - Energy Policy|NRS 701.630 - Creation and administration of Energy Planning and Conservation Account.

  1. The Energy Planning and Conservation Account is hereby created in the State General Fund.  2. The Director of the Department of Wildlife may apply for and accept any gift, donation, bequest, grant or other source of money for use by the Account. Any money so received must be deposited in the Account.  3. The interest and income earned on the money in the Account, after deducting any applicable charges, must be credited to the Account. Claims against the Account must be paid as other claims against the State are paid.  4. Any money remaining in the Account at the end of a fiscal year does not revert to the State General Fund, and the balance in the Account must be carried forward to the next fiscal year.  5. The Director of the Department of Wildlife shall administer the Account. The money in the Account must be used in accordance with the State Wildlife Action Plan and used by the Department:  (a) To conduct surveys of wildlife;  (b) To map locations of wildlife and wildlife habitat in this State;  (c) To pay for conservation projects for wildlife and its habitat;  (d) To match any federal money for a project or program for the conservation of any species of wildlife which is of critical concern; and  (e) To coordinate carrying out the provisions of this subsection in cooperation with the Office of Energy.  6. The Department of Wildlife shall adopt regulations to carry out the provisions of this section. The regulations must include, without limitation, the criteria for projects for which the Department may use money from the Account.  7. As used in this section, "State Wildlife Action Plan" means a statewide plan prepared by the Department of Wildlife and approved by the United States Fish and Wildlife Service which sets forth provisions for the conservation of wildlife and wildlife habitat, including, without limitation, provisions for assisting in the prevention of any species of wildlife from becoming threatened or endangered.  (Added to NRS by 2011, 2548; A 2013, 2766)
NV Rev Stat § 701.640 (2021)
2021 Nevada Revised Statutes|Chapter 701 - Energy Policy|NRS 701.640 - Creation and administration of Account for the Recovery of Costs.

  1. The Account for the Recovery of Costs is hereby created in the State General Fund.  2. All money collected by the Department of Wildlife in accordance with regulations adopted pursuant to NRS 701.610 must be deposited in the Account.  3. The interest and income earned on the money in the Account, after deducting any applicable charges, must be credited to the Account. Claims against the Account must be paid as other claims against the State are paid.  4. The Director of the Department of Wildlife may apply for and accept any gift, donation, bequest, grant or other source of money for use by the Account. Any money so received must be deposited in the Account. If the Director of the Department of Wildlife receives any matching federal money which is credited to the Account pursuant to this subsection, the amount of money credited may be transferred to the Energy Planning and Conservation Account created by NRS 701.630.  5. Any money remaining in the Account at the end of a fiscal year does not revert to the State General Fund, and the balance in the Account must be carried forward to the next fiscal year.  6. The Director of the Department of Wildlife shall administer the Account. The money in the Account must be used by the Department of Wildlife solely:  (a) To provide to the Federal Government, the Public Utilities Commission of Nevada or any person any information relating to wildlife or wildlife habitat based on the location of an energy development project; or  (b) To match any federal money for a project or program for the conservation of any species of wildlife.  (Added to NRS by 2011, 2549; A 2013, 2767)
NV Rev Stat § 701.680 (2021)
2021 Nevada Revised Statutes|Chapter 701 - Energy Policy|NRS 701.680 - Waiver of tribal sovereign immunity allows state courts to exercise jurisdiction over actions and claims relating to renewable energy projects on Indian tribal lands.

  1. A court of this State has jurisdiction pursuant to subsection 1 of NRS 14.065 with respect to any claim or action relating to a renewable energy project located upon Indian tribal land if:  (a) The Indian tribe occupying the tribal land has a reservation of not less than 60,000 acres;  (b) The Indian tribal land is located in a county whose population is 700,000 or more; and  (c) The governing body of the Indian tribe has expressly waived its sovereign immunity with respect to such claim or action in a written agreement, contract or other instrument which expressly states that the terms of the agreement, contract or other instrument must be governed by the applicable laws of this State.  2. As used in this section, "renewable energy project" means a project for the construction or installation of a facility for the generation of renewable energy.  (Added to NRS by 2013, 3504)
NV Rev Stat § 701A.100 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.100 - Adoption of Green Building Rating System; requirements and limitations.

  1. The Director of the Office of Energy shall adopt a Green Building Rating System for the purposes of determining the eligibility of a building or other structure for a tax abatement pursuant to NRS 701A.110.  2. The Green Building Rating System must include standards and ratings equivalent to the standards and ratings provided pursuant to the Leadership in Energy and Environmental Design Green Building Rating System or an equivalent rating system, except that the standards adopted by the Director:  (a) Except as otherwise provided in paragraphs (b) and (c), must not include:  (1) Any standard that has not been included in the Leadership in Energy and Environmental Design Green Building Rating System or the equivalent rating system for at least 2 years; or  (2) Standards for homes;  (b) Must provide reasonable exceptions based on the size of the area occupied by the building or other structure; and  (c) Must require a building or other structure to obtain:  (1) At least 5 points in the Optimize Energy Performance credit, or its equivalent, to meet the equivalent of the silver level;  (2) At least 7 points in the Optimize Energy Performance credit, or its equivalent, to meet the equivalent of the gold level; and  (3) At least 11 points in the Optimize Energy Performance credit, or its equivalent, to meet the equivalent of the platinum level.  3. As used in this section, "home" means a building or other structure for which the principal use is as a residential dwelling for not more than four families.  (Added to NRS by 2007, 3375; A 2011, 1653; 2013, 3185)
NV Rev Stat § 701A.200 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.200 - Exemption from certain property taxes for qualified energy systems; requirements and limitations; regulations.

  1. For purposes of the assessment of property pursuant to chapter 361 of NRS:  (a) Except as otherwise provided in paragraph (b), a qualified system is exempt from taxation.  (b) A qualified system is not exempt from taxation:  (1) During any period in which the qualified system is subject to another abatement or exemption pursuant to this chapter or NRS 361.045 to 361.159, inclusive, from the taxes imposed pursuant to chapter 361 of NRS; or  (2) If the system is constructed after July 1, 2009, and is part of a facility which is eligible for a partial abatement of taxes pursuant to NRS 701A.360.  2. The Nevada Tax Commission shall adopt such regulations as it determines to be necessary for the administration of this section.  3. As used in this section, "qualified system" means any system, method, construction, installation, machinery, equipment, device or appliance which is designed, constructed or installed in or adjacent to one or more buildings or an irrigation system in an agricultural operation to heat or cool the building or buildings or water used in the building or buildings, or to provide electricity used in the building or buildings or irrigation system regardless of whether the owner of the system, building or buildings or irrigation system participates in net metering pursuant to NRS 704.766 to 704.776, inclusive, by using:  (a) Energy from the wind or from solar devices;  (b) Geothermal resources;  (c) Energy derived from conversion of solid wastes; or  (d) Waterpower,  which conforms to standards established by regulation of the Nevada Tax Commission.  (Added to NRS by 2007, 3379; A 2011, 2070; 2019, 1186)
NV Rev Stat § 701A.300 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.300 - Definitions. [Effective through June 30, 2049.]

As used in NRS 701A.300 to 701A.390, inclusive, unless the context otherwise requires, the words and terms defined in NRS 701A.305 to 701A.345, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 2009, 2004)
NV Rev Stat § 701A.305 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.305 - "Biomass" defined. [Effective through June 30, 2049.]

Biomass means any organic matter that is available on a renewable basis, including, without limitation:  1. Agricultural crops and agricultural wastes and residues;  2. Wood and wood wastes and residues;  3. Animal wastes;  4. Municipal wastes; and  5. Aquatic plants.  (Added to NRS by 2009, 2004)
NV Rev Stat § 701A.315 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.315 - "Director" defined. [Effective through June 30, 2049.]

Director means the Director of the Office of Energy appointed pursuant to NRS 701.150.  (Added to NRS by 2009, 2004)
NV Rev Stat § 701A.320 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.320 - "Facility for the generation of electricity from renewable energy" defined. [Effective through June 30, 2049.]

  1. "Facility for the generation of electricity from renewable energy" means a facility for the generation of electricity that:  (a) Uses renewable energy as its primary source of energy; and  (b) Has a generating capacity of at least 10 megawatts.  2. The term does not include a facility that is located on residential property.  (Added to NRS by 2009, 2004)
NV Rev Stat § 701A.325 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.325 - "Facility for the generation of process heat from solar renewable energy" defined. [Effective through June 30, 2049.]

Facility for the generation of process heat from solar renewable energy means a facility that:  1. Uses solar renewable energy to generate process heat; and  2. Has an output capacity of at least 25,840,000 British thermal units per hour.  (Added to NRS by 2009, 2004)
NV Rev Stat § 701A.330 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.330 - "Fuel cell" defined. [Effective through June 30, 2049.]

Fuel cell means a device or contrivance which, through the chemical process of combining ions of hydrogen and oxygen, produces electricity and water.  (Added to NRS by 2009, 2004)
NV Rev Stat § 701A.335 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.335 - "Local sales and use taxes" defined. [Effective through June 30, 2049.]

Local sales and use taxes means any taxes imposed on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in any political subdivision of this State, except the taxes imposed by the Sales and Use Tax Act.  (Added to NRS by 2009, 2004)
NV Rev Stat § 701A.340 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.340 - "Renewable energy" defined. [Effective through June 30, 2049.]

  1. "Renewable energy" means:  (a) Biomass;  (b) Fuel cells;  (c) Geothermal energy;  (d) Solar energy;  (e) Waterpower; or  (f) Wind.  2. The term does not include coal, natural gas, oil, propane or any other fossil fuel or nuclear energy.  (Added to NRS by 2009, 2004; A 2013, 3203, 3500)
NV Rev Stat § 701A.345 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.345 - "Wholesale facility for the generation of electricity from renewable energy" defined. [Effective through June 30, 2049.]

  1. "Wholesale facility for the generation of electricity from renewable energy" means a facility for the generation of electricity from renewable energy that, except as otherwise provided in paragraph (b) of subsection 2, does not sell the electricity to the end user of the electricity.  2. The term includes:  (a) All the machinery and equipment that is used in the facility to collect and store the renewable energy and to convert the renewable energy into electricity.  (b) A facility that is owned, leased or otherwise controlled by an entity that has authority to sell electricity and provide transmission services or distribution services, or both.  (Added to NRS by 2009, 2004)
NV Rev Stat § 701A.360 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.360 - Application for partial abatement; ineligible facilities; required notices; public hearing on application. [Effective through June 30, 2049.]

  1. A person who intends to locate a facility for the generation of process heat from solar renewable energy or a wholesale facility for the generation of electricity from renewable energy in this State may apply to the Director for a partial abatement of the local sales and use taxes, the taxes imposed pursuant to chapter 361 of NRS, or both local sales and use taxes and taxes imposed pursuant to chapter 361 of NRS. An applicant may submit a copy of the application to the board of county commissioners at any time after the applicant has submitted the application to the Director.  2. A facility that is owned, operated, leased or otherwise controlled by a governmental entity is not eligible for an abatement pursuant to NRS 701A.300 to 701A.390, inclusive.  3. As soon as practicable after the Director receives an application for a partial abatement, the Director shall forward a copy of the application to:  (a) The Chief of the Budget Division of the Office of Finance;  (b) The Department of Taxation;  (c) The board of county commissioners;  (d) The county assessor;  (e) The county treasurer; and  (f) The Office of Economic Development.  4. With the copy of the application forwarded to the county treasurer, the Director shall include a notice that the local jurisdiction may request a presentation regarding the facility. A request for a presentation must be made within 30 days after receipt of the application.  5. The Director shall hold a public hearing on the application. The hearing must not be held earlier than 30 days after all persons listed in subsection 3 have received a copy of the application.  (Added to NRS by 2009, 2004; A 2011, 2070, 3478; 2013, 3203, 3500)
NV Rev Stat § 701A.370 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.370 - Duration, amount and other terms of partial abatement; notice of abatement; distribution of certificate of eligibility by Director. [Effective through June 30, 2049.]

  1. If the Director approves an application for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclusive, of:  (a) Property taxes imposed pursuant to chapter 361 of NRS, the partial abatement must:  (1) Be for a duration of the 20 fiscal years immediately following the date of approval of the application;  (2) Be equal to 55 percent of the taxes on real and personal property payable by the facility each year; and  (3) Not apply during any period in which the facility is receiving another abatement or exemption from property taxes imposed pursuant to chapter 361 of NRS, other than any partial abatement provided pursuant to NRS 361.4722.  (b) Local sales and use taxes:  (1) The partial abatement must:  (I) Be for the 3 years beginning on the date of approval of the application;  (II) Be equal to that portion of the combined rate of all the local sales and use taxes payable by the facility each year which exceeds 0.6 percent; and  (III) Not apply during any period in which the facility is receiving another abatement or exemption from local sales and use taxes.  (2) The Department of Taxation shall issue to the facility a document certifying the abatement which can be presented to retailers at the time of sale. The document must clearly state that the purchaser is only required to pay sales and use taxes imposed in this State at the rate of 2.6 percent.  2. Upon approving an application for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclusive, the Director shall immediately forward a certificate of eligibility for the abatement to:  (a) The Department of Taxation;  (b) The board of county commissioners;  (c) The county assessor;  (d) The county treasurer; and  (e) The Office of Economic Development.  (Added to NRS by 2009, 2004, 2010; A 2009, 2010; 2011, 2073, 2896, 3481; 2013, 3427; 2015, 2955)
NV Rev Stat § 701A.375 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.375 - Publication of fiscal notes; distribution of certificate of eligibility by Department of Taxation. [Effective through June 30, 2049.]

  1. The Director may, with the assistance of the Chief of the Budget Division of the Office of Finance and the Department of Taxation, publish a fiscal note that indicates an estimate of the fiscal impact of the partial abatement on the State and on each affected local government. If the Director publishes a fiscal note that estimates the fiscal impact of the partial abatement on local government, the Director shall forward a copy of the fiscal note to each affected local government and to the Office of Economic Development.  2. As soon as practicable after receiving a copy of a certificate of eligibility pursuant to NRS 701A.370, the Department of Taxation shall forward a copy of the certificate to each affected local government.  (Added to NRS by 2009, 2004; A 2011, 2074, 3482)
NV Rev Stat § 701A.377 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.377 - Recipient required to maintain certain records regarding employees. [Effective July 1, 2020, through June 30, 2049.]

A recipient of a partial abatement of taxes pursuant to NRS 701A.300 to 701A.390, inclusive, shall keep or cause to be kept the records required to be kept by a contractor engaged on a public work pursuant to subsection 5 of NRS 338.070 for each employee who performed work on the construction of the facility, including, without limitation, the employee of any contractor or subcontractor who performed work on the facility, and for each employee of the facility.  (Added to NRS by 2019, 1180, effective July 1, 2020)
NV Rev Stat § 701A.379 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.379 - Recipient required to submit annual payroll report; form; contents. [Effective July 1, 2020, through June 30, 2049.]

A recipient of a partial abatement of taxes pursuant to NRS 701A.300 to 701A.390, inclusive, shall submit annually to the Office of Energy and the board of county commissioners of the county in which the facility is located a certified payroll report on a form or in a format prescribed by the Director. The certified payroll report must:  1. Be accompanied by a statement certifying the truthfulness and accuracy of the payroll report; and  2. Include the information contained in the records required to be kept pursuant to NRS 701A.377.  (Added to NRS by 2019, 1180, effective July 1, 2020)
NV Rev Stat § 701A.380 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.380 - Termination of partial abatement for noncompliance; opportunity to cure noncompliance; required notices; repayment of taxes after termination. [Effective through June 30, 2049.]

  1. A partial abatement approved by the Director pursuant to NRS 701A.300 to 701A.390, inclusive, terminates upon any determination by the Director that the facility has ceased to meet any eligibility requirements for the abatement.  2. The Director shall provide notice and a reasonable opportunity to cure any noncompliance issues before making a determination that the facility has ceased to meet those requirements.  3. The Director shall immediately provide notice of each determination of termination to:  (a) The Department of Taxation, which shall immediately notify each affected local government of the determination;  (b) The board of county commissioners;  (c) The county assessor;  (d) The county treasurer; and  (e) The Office of Economic Development.  4. A facility whose partial abatement is terminated pursuant to this section shall repay to:  (a) The county treasurer the amount of the exemption from property taxes imposed pursuant to chapter 361 of NRS; and  (b) The Department of Taxation the amount of the exemption from local sales and use taxes,  that was allowed pursuant to this section before the date of that termination. Except as otherwise provided in NRS 360.232 and 360.320, the facility shall, in addition to the amount of the exemption required to be paid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.  (Added to NRS by 2009, 2004; A 2011, 102, 2074, 3482)
NV Rev Stat § 701A.385 (2021)
2021 Nevada Revised Statutes|Chapter 701A - Energy-Related Tax Incentives|NRS 701A.385 - Allocation of certain taxes collected from facilities receiving partial abatement. [Effective through June 30, 2049.]

Notwithstanding any statutory provision to the contrary, if the Director approves an application for a partial abatement pursuant to NRS 701A.300 to 701A.390, inclusive, of local sales and use taxes, the State Controller shall allocate, transfer and remit an amount equal to all the sales and use taxes imposed in this State and collected from the facility for the period of the abatement in the same manner as if that amount consisted solely of the proceeds of taxes imposed by NRS 374.110 and 374.190.  (Added to NRS by 2009, 2004; A 2009, 2010; 2011, 2074; 2013, 2767, 3206)