reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.215 - Green Globes standards: Exclusions and modifications; use of third-party assessor by applicant for partial tax abatement (Repealed)

Current through June 11, 2024
Added to NAC by Office of Energy by R127-13, eff. 6-23-2014;	R by
				R128-18A,
				eff. 1/30/2019
NRS 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.217 - Equivalencies between LEED Green Building Rating System and Green Globes standards

Current through June 11, 2024
For the purposes of determining whether a building or other
				structure is eligible for a partial tax abatement pursuant to NRS 701A.110  and
				NAC 701A.010  to 701A.290, inclusive , and section 1 :
1. A rating of Two Green Globes under the Green
			 Globes Rating System shall be deemed to be equivalent to the silver level of the
			 LEED Rating System.
2. A rating of
			 Three Green Globes under the Green Globes Rating System shall be deemed to be
			 equivalent to the gold level of the LEED Rating System.
3. A rating of Four Green Globes under the
			 Green Globes Rating System shall be deemed to be equivalent to the platinum level
			 of the LEED Rating System.
Added to NAC by Office of Energy by R127-13, eff. 6-23-2014;	A by
				R128-18A,
				eff. 1/30/2019
NRS 701A.100
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.220 - Application for partial tax abatement; notification by Director

Current through June 11, 2024
1. The owner of a building or other structure,
			 or any other person acting on behalf of the owner, who, with respect to a project
			 involving the building or other structure, wishes to apply to the Director
			 pursuant to this chapter and NRS 701A.110  for a partial tax abatement must,
			 within 120 days after registering the project with Green Business Certification
			 Inc. or the Green Building Initiative, as applicable, submit to the Office of
			 Energy a completed registration application on a form prescribed by the Director
			 and such documentation as the Director may require to determine whether the
			 applicant is eligible for the partial tax abatement.
2.
Not later than 120 days after receiving the completed
				registration application and all documentation required pursuant to subsections 1
				and 3, as applicable, the Director will determine whether the applicant is
				eligible for a partial tax abatement. If the Director determines that the
				applicant is eligible for a partial tax abatement, he or she will issue the
				project a project registration number and forward a copy of the application and
				notice of the approval of the application to the applicant and the persons and
				entities described in subparagraph (3) of paragraph (b) of subsection 1 of NRS 701A.110.
3. In addition to
			 any other requirement set forth in this section, the applicant must:
(a) Identify any information included in the
			 application which the applicant considers to be confidential;
(b) If the applicant is applying for a partial
			 tax abatement involving an existing building or other structure, submit with the
			 application such information and documentation as is necessary to substantiate
			 the historical baseline of the site energy data for the building or other
			 structure;
(c) Promptly amend the
			 application if there is a significant change in the scope of the project;
(d) Utilize an independent third
			 party to prepare an energy model, commissioning report and energy audit, as
			 applicable, and submit the model, report and audit, as applicable, with the
			 application; and
(e) If the applicant
			 is seeking to qualify for a partial tax abatement under the Green Globes Rating
			 System, utilize a third-party assessor assigned by the Green Building Initiative
			 to review and verify the information submitted by the applicant as part of the
			 application and approve the project for the purposes of obtaining certification
			 by the Green Building Initiative.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.225 - Fee for review and approval of application

Current through June 11, 2024
1. An applicant shall
			 pay to the Director a fee in the amount established by the Director for the
			 review and approval of :
(a) A registration
			 application submitted pursuant to NRS 701A.110  and NAC 701A.220; and
(b) An application for a certificate of
			 eligibility submitted pursuant to NAC 701A.240.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.230 - Amendment of application after significant change in scope of project (Repealed)

Current through June 11, 2024
Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014;	R by
				R128-18A,
				eff. 1/30/2019
NRS 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.240 - Submission of required proof or application for extension; issuance and contents of certificate of eligibility or certificate of ineligibility; effective date of abatement

Current through June 11, 2024
1. Within 48 months
			 after a registration application for a partial tax abatement is submitted to the
			 Director pursuant to NAC 701A.220, or within such time as the Director, for good
			 cause shown, extends the deadline, the applicant must submit to the Director:
(a) An application for a certificate of
			 eligibility on a form prescribed by the Director, which must be accompanied by:
(1) If the applicant is seeking a certificate
			 of eligibility with respect to a retrofit or improvement project involving an
			 existing building or other structure, all invoices reflecting the cost of
			 improvements to the existing building or other structure;
(2) Proof that the building or other structure:
(I) Meets the silver level or higher of the
			 LEED Rating System ; or
(II) Obtains
			 a rating of Two Green Globes or higher under the Green Globes Rating
			 System;
(3) A statement
			 from the applicant identifying the energy improvements that were implemented
			 after the time period used to calculate the historical baseline of the site
			 energy data for the building or other structure submitted by the applicant as
			 part of the registration application for a partial tax abatement but before the
			 submission of the application for a certificate of eligibility;
(4) If the applicant was required to utilize a
			 third-party assessor pursuant to paragraph (e) of subsection (3) of NAC 701A.220,
			 a copy of the final report and findings of the third-party assessor as the result
			 of the assessment conducted pursuant to that paragraph; and
(5) Such other documentation as the Director
			 may require to determine whether the applicant is eligible for the partial tax
			 abatement; or
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.250 - Required proof that building meets requirements of applicable standard; additional required documentation (Repealed)

Current through June 11, 2024
Added to NAC by Office of Energy by R116-07, eff. 12-4-2007; A by R127-13, 6-23-2014;	R by
				R128-18A,
				eff. 1/30/2019
NRS 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.270 - Building included in construction project registered with Office of Energy before June 15, 2007: Submission and processing of application for partial tax abatement; provisions applicable to pre-2007 applicant (Repealed)

Current through June 11, 2024
Added to NAC by Office of Energy by R116-07, eff. 12-4-2007;	R by
				R128-18A,
				eff. 1/30/2019
NRS 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.290 - Waiver of requirements by Director

Current through June 11, 2024
The Director may waive one or more of the requirements of NAC
				701A.010  to 701A.290, inclusive, and section 1 of this regulation applicable to
				an applicant for a partial tax abatement if, in the judgment of the Director, the
				failure to waive the requirement would produce an unjust
				result.
Added to NAC by Office of Energy by R116-07, eff. 12-4-2007;	A by
				R128-18A,
				eff. 1/30/2019
NRS 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES › Section 701A.Sec. 1-1 - NEW

Current through June 11, 2024
Historical baseline" means an average of the site energy
				data for a building or other structure calculated using total annual energy
				consumption from 3 years out of the 5 years immediately preceding the date on
				which the registration application was submitted pursuant to NRS 701A.110  and NAC
				701A.220, normalized for climate, building use and occupancy.
Added to NAC by
				Office of Energy by
				R128-18A,
				eff. 1/30/2019
NRS 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT › Section 701A.300 - Definitions

Current through June 11, 2024
As used in NAC 701A.300 to 701A.370, inclusive, unless the context otherwise requires, the words and terms defined in NRS 701A.110 and NAC 701A.303 to 701A.350, inclusive, have the meanings ascribed to them in those sections.
Added to NAC by Tax Comm'n by R003-08, eff. 6-17-2008; A by Office of Energy by R127-13, 6-23-2014
NRS 360.090, 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT › Section 701A.303 - "Abatement" defined

Current through June 11, 2024
"Abatement" means the partial abatement of certain property taxes authorized by NRS 701A.110.
Added to NAC by Office of Energy by R127-13, eff. 6-23-2014
NRS 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT › Section 701A.307 - "Abatement percentage" defined

Current through June 11, 2024
"Abatement percentage" means the applicable percentage determined pursuant to paragraph (a) of subsection 5 of NRS 701A.110 for any eligible building or other structure.
Added to NAC by Office of Energy by R127-13, eff. 6-23-2014
NRS 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT › Section 701A.310 - "Department" defined

Current through June 11, 2024
"Department" means the Department of Taxation.
Added to NAC by Tax Comm'n by R003-08, eff. 6-17-2008
NRS 360.090, 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT › Section 701A.320 - "Eligible building or other structure" defined

Current through June 11, 2024
"Eligible building or other structure" means a building or other structure which the Director determines to be eligible for the abatement.
Added to NAC by Tax Comm'n by R003-08, eff. 6-17-2008; A by Office of Energy by R127-13, 6-23-2014
NRS 360.090, 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT › Section 701A.350 - "Net taxable value" defined

Current through June 11, 2024
"Net taxable value" means the taxable value of any property after deducting the taxable value of any portion of the property that is receiving any exemption from the taxable value otherwise determined pursuant to chapter 361 of NRS.
Added to NAC by Tax Comm'n by R003-08, eff. 6-17-2008
NRS 360.090, 701A.110
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT › Section 701A.360 - Duties of county tax receiver regarding property that includes eligible building or other structure

Current through June 11, 2024
1. Upon receiving a certificate of eligibility for the abatement from the Director, a county tax receiver shall, with regard to the pertinent parcel or other taxable unit of property that includes an eligible building or other structure:
(a) Obtain from the county assessor or the Department, as applicable, the following information:
(1) The net taxable value of all the land and of each improvement on the land that comprises the property;
(2) The abatement percentage certified by the Director for each eligible building or other structure; and
(3) The percentage of the net taxable value of each eligible building or other structure which is subject to the abatement.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT › Section 701A.370 - Reports by county tax receiver

Current through June 11, 2024
A county tax receiver shall, not later than:
1. June 1 of each year, submit to the Department and each taxing entity a summary report of the total amount of property taxes subject to the abatement which are billed on behalf of each taxing entity for the current tax year for property on the unsecured tax roll. The report must separately state for each taxing entity:
(a) The total number of parcels or other taxable units of property subject to the abatement for which the property taxes were billed;
(b) The total amount of the property taxes that would have been billed if not for the application of the abatement;
(c) The total amount of any reduction in billable property taxes as a result of the application of the abatement; and
(d) The total amount of property taxes actually billed.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.500 - Definitions

Current through June 11, 2024
As used in NAC 701A.500  to 701A.660, inclusive, the words and
				terms defined in NRS 701A.300  to 701A.345, inclusive, and sections 3, 4 and 5
				of Senate Bill No. 448, chapter 552, Statutes of Nevada 2021, at pages 3774 and
				3775, and NAC 701A.505  to 701A.550, inclusive, have the meanings ascribed to
				them in those sections.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R064-13, 12-23-2013; R065-13, 2-26-2014;	A by
				R045-21A,
				eff. 4/11/2022
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.505 - "Abatement agreement" defined

Current through June 11, 2024
"Abatement agreement" means an agreement executed by the Director and an applicant upon the issuance of a final decision by the Director that the applicant is eligible for a partial abatement of taxes.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.510 - "Applicant" defined

Current through June 11, 2024
"Applicant" means an owner who submits an application for a partial abatement of taxes.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.515 - "Application" defined

Current through June 11, 2024
"Application" means an application for a partial abatement of taxes and includes, without limitation, the completed application form and all supporting documents.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.520 - "Facility" defined

Current through June 11, 2024
"Facility" means:
1. A
			 facility for the generation of electricity from renewable energy in this
			 State.
2. A wholesale facility for
			 the generation of electricity from renewable energy in this State.
3. A facility for the transmission of
			 electricity if:
(a) The facility is
			 interconnected to a facility described in subsection 1 or 2; or
(b) The facility contributes to the
			 capability of the electrical grid to accommodate and transmit electricity
			 produced from a facility described in subsection 1 or 2.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.525 - "Generating capacity" defined

Current through June 11, 2024
"Generating capacity" means the nameplate capacity of a facility.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.530 - "Owner" defined

Current through June 11, 2024
"Owner" means a person who holds an ownership interest in a project or facility or a possessory interest in public lands, or his or her successor in interest.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.535 - "Partial abatement of taxes" defined

Current through June 11, 2024
"Partial abatement of taxes" means an abatement of a portion of:
1. Local sales and use taxes;
2. The property taxes imposed pursuant to chapter 361 of NRS; or
3. Both local sales and use taxes and the property taxes imposed pursuant to chapter 361 of NRS, authorized by NRS 701A.360 and approved by the Director in a final decision issued pursuant to NAC 701A.580.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.540 - "Project" defined

Current through June 11, 2024
"Project" means all the necessary purchasing and construction that will result in a facility for which an applicant applies for a partial abatement of taxes.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.545 - "Significant change" defined

Current through June 11, 2024
"Significant change" means a substantial and material change in the size or scope of a project or facility from that described in an application and includes, without limitation:
1. A change of more than 10 percent in:
(a) The size or location of the land on which the project or facility is located;
(b) The size of a building or ancillary structure;
(c) The generating capacity of the facility or the output capacity for a facility for the generation of process heat from solar renewable energy;
(d) The estimated cost of any building or ancillary structure or other property to which the partial abatement of taxes would be applicable;
(e) The amount of the partial abatement of taxes which the applicant is seeking; and
(f) The ownership of or any ownership interest in the project or facility.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.550 - "Wages" defined

Current through June 11, 2024
"Wages" has the meaning ascribed to it in subsection 7 of NRS 701A.365, as amended by section 8 of Senate Bill No. 448, chapter 552, Statutes
				of Nevada 2021, at page 3775.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014;	A by
				R045-21A,
				eff. 4/11/2022
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.555 - Submission of application

Current through June 11, 2024
To apply for a partial abatement of taxes, an applicant must submit electronically an application to the Director on the form and in the manner prescribed by the Director.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.560 - Procedure upon receipt of application; provision of copies to local governments; amended application following substantive change

Current through June 11, 2024
1. The Director will assign an application filing number to an applicant not later than 2 business days after the Director receives the completed application. The application filing number must appear on all correspondence and other documents related to the application which are submitted by the applicant to the Director.
2. The application filing number of an application expires if the application is rejected by the Director.
3. Upon receipt of an application, the Director will review the application for timeliness and completeness. An application is timely filed if the Director receives a completed application on or before the date on which commercial operation of the facility will commence. If the Director determines that an application is not timely filed and the Director determines that the application was filed in bad faith or that the timing of the filing frustrates the purposes of NAC 701A.500 to 701A.660, inclusive, the Director may reject the application. If the Director rejects an application pursuant to this subsection, the Director will provide written notice of the rejection to the applicant. The Director is not required to expedite the processing of any application which is not timely filed. If the Director determines that an application is incomplete, the Director will provide written notice to the applicant that the application is incomplete and will identify in the notice the information which is necessary to complete the application. An applicant shall, not later than 10 business days after the receipt of a notice that an application is incomplete, provide to the Director the information necessary to complete the application. If the applicant does not provide the information within the specified period, the Director will reject the application and provide written notice of the rejection to the applicant.
4. After submitting an application pursuant to NAC 701A.555, the applicant may submit a copy of the application to the board of county commissioners of the county in which the project or facility is proposed for location.
5. In addition to the requirements of subsection 3 of NRS 701A.360, the Director will provide a copy of the application to the governing body of each city or town in which the project or facility is proposed for location.
6. An applicant shall, not later than 15 business days after any substantive change to the information provided in an application, submit an amended application. The Director will provide a copy of the amended application in accordance with subsection 5 of this section and subsection 3 of NRS 701A.360.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.565 - Confidentiality of application and related information

Current through June 11, 2024
1. In accordance with the provisions of chapter 239 of NRS, all information relating to an application which is submitted to the Director and which is not otherwise declared by law to be confidential is a public record. If an applicant believes that information contained in the application is confidential and should be redacted and protected from publication, the applicant must:
(a) Submit with the original application a redacted copy of the application which clearly identifies each item in the application that the applicant believes is confidential and should be redacted and protected from publication; and
(b) Provide for each identified item a citation to the legal authority for and argument as to why the particular item is confidential and should be redacted and protected from publication.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.570 - Fiscal note not to include information determined to be confidential

Current through June 11, 2024
In preparing a fiscal note pursuant to NRS 701A.375, the Chief of the Budget Division of the Department of Administration and the Department of Taxation shall ensure that:
1. Any information in the application which the Director has determined is confidential and must be redacted and protected from publication be viewed and used only by those persons who must have access to the redacted information for the purpose of preparing the fiscal note; and
2. The published fiscal note does not contain any information that the Director has determined is confidential and must be redacted and protected from publication.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.575 - Approval of application by board of county commissioners; processing of application

Current through June 11, 2024
1. The Director will issue a final decision denying an application for a partial abatement of property taxes imposed pursuant to chapter 361 of NRS if the Director receives from the board of county commissioners of each county in which the facility is located reasonable evidence to support a determination made by the board of county commissioners pursuant to subparagraph (1) or (2) of paragraph (b) of subsection 2 of NRS 701A.365.
2. The Director will process an application for a requested partial abatement of sales and use taxes pursuant to the provisions of NAC 701A.500  to 701A.660, inclusive.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014; A by R022-17A, eff. 11/13/2017;	A by R022-17AP, eff. 2/27/2018
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.580 - Hearing on application; execution of abatement agreement upon determination of eligibility

Current through June 11, 2024
1. The Director will set a date for a hearing on an application upon receipt of:
(a) The documents described in NAC 701A.570; and
(b) Unless the application is deemed approved pursuant to subsection 2 of NRS 701A.365, written notice of the approval of an application from the board of county commissioners of each county in which the facility is located.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.585 - Parties to hearing; notice of intent to participate

Current through June 11, 2024
1. In addition to the applicant, any of the following persons or governmental entities may be a party to a hearing if the person or entity files a notice of intent to participate with the Director:
(a) The Chief of the Budget Division of the Department of Administration;
(b) The Department of Taxation;
(c) The board of county commissioners of any county in which the project or facility is located;
(d) The county assessor of any county in which the project or facility is located;
(e) The county treasurer of any county in which the project or facility is located;
(f) The governing body of any city or town in which the project or facility is located; and
(g) The Office of Economic Development.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.590 - Criteria for determining eligibility for priority of application

Current through June 11, 2024
1. In determining whether an applicant has established that he or she has made the capital investment required by subparagraph (2) of paragraph (d) of subsection 1 of NRS 701A.365  or subparagraph (2) of paragraph (e) of subsection 1 of NRS 701A.365, the Director will consider:
(a) A capital investment to be any expenditure for an asset that qualifies as "section 1245 property," as that term is defined in  26 U.S.C. §
										1245, if the asset will be associated with and an integral part of the facility; and
(b) The amount paid for such an asset, including any capitalized interest, to be the amount of the capital investment for that asset. Any finance charge, tax or interest paid for the asset must not be included in the determination of the amount of the capital investment for that asset.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.595 - Final decision on eligibility; abatement to be prospective only

Current through June 11, 2024
1. If the Director issues a final decision in which he or she determines that an applicant has satisfied all the requirements for eligibility for a partial abatement of taxes, the final decision must include:
(a) The terms of the partial abatement of taxes;
(b) A certificate of eligibility; and
(c) A copy of the abatement agreement executed by the Director and the applicant.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.600 - Reapplication after denial of application

Current through June 11, 2024
If the Director issues a final decision denying an application for a partial abatement, the applicant whose application for a partial abatement has been denied may reapply for the partial abatement pursuant to NRS NRS 701A.360.
Added to NAC by Office of Energy by R065-13, eff. 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.605 - Qualification of tangible property for partial abatement of sales and use taxes

Current through June 11, 2024
1. If the Director issues a final decision in which he or she determines that an applicant has satisfied all the requirements for eligibility for a partial abatement of sales and use taxes, unless the certificate of eligibility and abatement agreement otherwise provide, the following tangible property which will be used exclusively for the construction, operation or maintenance of the facility qualifies for the partial abatement of sales and use taxes:
(a) Materials for any building that will be located on the site of the facility, including, without limitation, residential structures if employees at the facility will be required to reside at the site of the facility;
(b) Equipment, fixtures or furniture needed and used on the site of the facility;
(c) Materials for any road, parking lot or other structure that is not a building which will be located on the site of the facility;
(d) Materials to provide water, fuel or electrical power necessary for the facility, including, without limitation, the costs inherent in tie lines and transmission lines;
(e) Equipment, fixtures or other tangible items necessary for the generation of power on the site of the facility;
(f) Motor vehicles, if the motor vehicles are specifically purchased or leased for exclusive use on the site of the facility;
(g) Power tools and motorized heavy equipment, including, without limitation, bulldozers, graders, loaders and other similar equipment, if the power tools or motorized heavy equipment is specifically purchased for exclusive use on the site of the facility and will remain on the site of the facility throughout the construction of the project and operation of the facility;
(h) Mobile housing or office units, if the units will be located at the site of the facility throughout the construction of the project and operation of the facility;
(i) Materials, equipment, fixtures, components or other tangible items located at the site of the facility and necessary for the construction and operation of a facility for the transmission of electricity; and
(j) Materials for any road required for access along the site of a facility for the transmission of electricity that is specifically purchased for exclusive use on such roads.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.610 - Qualification of real and personal property for partial abatement of property taxes

Current through June 11, 2024
If the Director issues a final decision in which he or she determines that an applicant has satisfied all the requirements for eligibility for a partial abatement of the property taxes imposed pursuant to chapter 361 of NRS, unless the certificate of eligibility and abatement agreement otherwise provide, all real and personal property that would be taxable pursuant to chapter 361 of NRS that was purchased or leased specifically for exclusive use on the site of the facility qualifies for the partial abatement of property taxes.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.615 - Duties of applicant: Maintenance of certain records; payment of taxes abated resulting from noncompliance of applicant or other person working on project or facility

Current through June 11, 2024
1. An applicant who
			 has executed an abatement agreement with the Director shall:
(a) Keep or cause to be kept a list of the
			 names and contact information of each person, entity, contractor and
			 subcontractor working on the construction of the project and operation of the
			 facility who is authorized to claim the benefit of the partial abatement of
			 taxes approved by the Director and the records required to be kept or caused to
			 be kept pursuant to NRS 701A.377;
(b) Ensure that the information contained in
			 the list and records maintained pursuant to paragraph (a) is complete, current
			 and accurate;
(c) Ensure that the
			 list and records maintained pursuant to paragraph (a) are available for
			 inspection by the authorized employees or agents of the Director, the
			 Department of Taxation, any county in which the facility is located and vendors
			 during normal business hours; and
(d) Ensure that each person, entity,
			 contractor or subcontractor who is named on the list maintained pursuant to
			 paragraph (a) complies with the terms of the abatement agreement.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.620 - Annual compliance report; notice of compliance to certain governmental entities

Current through June 11, 2024
1. Each applicant who executes an abatement agreement with the Director shall file an annual compliance report with the Director on the form prescribed by the Director. The applicant shall file the annual compliance report on or before the anniversary date of the abatement agreement, except that the Director may, upon request, grant an extension of time to file the annual compliance report which must not exceed 30 days. The annual compliance report must include all information and documentation required by the Director.
2. The Director will review each annual compliance report as soon as practicable after receipt of the annual compliance report from the applicant. An annual compliance report which is incomplete will be rejected and shall be deemed not to have been filed. If the Director determines that additional information is required to determine whether the applicant is in compliance with the terms of the abatement agreement, the Director may request additional information from the applicant.
3. If the Director determines that the annual compliance report and any additional information requested by the Director establish that the applicant is in compliance with the terms of the abatement agreement, the Director will notify the applicant of the determination in writing and provide a copy of the notice to:
(a) The Department of Taxation;
(b) The board of county commissioners of each county in which the project or facility is located;
(c) The county assessor of each county in which the project or facility is located; and
(d) The county treasurer of each county in which the project or facility is located
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.625 - Determination of ineligibility or noncompliance: Required notices; hearing; on-site inspection; audit

Current through June 11, 2024
1. If, at any time or for any reason, the Director determines that an applicant has ceased to meet any eligibility requirement for a partial abatement of taxes or that the applicant or any other person, entity, contractor or subcontractor has failed to comply with the terms of the abatement agreement, the Director will notify the applicant in writing of the determination. The notice must include, without limitation:
(a) A statement of the facts upon which the determination is based;
(b) Identification of the provisions of NRS 701A.300 to 701A.390, inclusive, or NAC 701A.500 to 701A.660, inclusive, or the terms of the abatement agreement with which the applicant or other person, entity, contractor or subcontractor is not in compliance;
(c) A time by which the applicant must respond to the Director in writing;
(d) A time by which the applicant must remedy the noncompliance identified by the Director;
(e) A statement that the applicant may request a hearing before the Director; and
(f) Any other information that the Director believes will aid the applicant in remedying the noncompliance identified by the Director.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.630 - Payment of taxes abated during period of noncompliance of project or facility with abatement agreement

Current through June 11, 2024
1. If the Director determines that a project or facility is not in compliance with the abatement agreement pursuant to NAC 701A.625, the applicant shall pay to the State of Nevada the amount of sales and use taxes and the amount of property taxes abated during the period in which the project or facility was not in compliance with the abatement agreement.
2. Payment to the State of Nevada must be made not later than 60 days after the date on which the applicant receives written notice from the Director pursuant to subsection 3 of NAC 701A.625.
3. The Director may take any action which is authorized by law and which he or she believes is reasonably necessary to enforce the provisions of this section.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.635 - Attestation to documents by owner

Current through June 11, 2024
The Director may require that any application, amendment, annual report or other document submitted to the Director be attested to by the owner.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014
NRS 701A.390
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.640 - Sale, assignment or transfer of interest in project or facility

Current through June 11, 2024
1. If an applicant intends to sell, assign or otherwise transfer all or some of the interest of the applicant in the project or facility, the applicant must:
(a) If the sale, assignment or other transfer will occur before the hearing regarding the application of the applicant, amend the application to include information regarding the proposed successor in interest and the terms and conditions of the transaction.
(b) If the sale, assignment or other transfer will occur after the execution of an abatement agreement, provide written proof that the successor in interest has actual knowledge of and will fully comply with the abatement agreement.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.645 - Director to establish fee; administration of Renewable Energy Account; disbursement of money

Current through June 11, 2024
1. The Director
			 will establish, charge and collect a fee from each applicant who submits an
			 application for a partial abatement pursuant to NRS 701A.300  to 701A.390,
			 inclusive.
2. For projects approved
			 on or before June 30, 2013, the State Controller shall, as soon as practicable,
			 deposit all money in his or her possession that is subject to the provisions of
			 NRS 701A.450  into the Renewable Energy Account in such an account or accounts
			 as directed by the Director. All money received by the Director from the State
			 Controller pursuant to NRS 701A.450  must be deposited by the Director into one
			 or more interest-bearing accounts in financial institutions located in Nevada.
			 All records related to the account or accounts are public records and must be
			 maintained by the Director.
3. At
			 least once every odd-numbered year, the Director will have the account or
			 accounts audited by an independent auditor, and any report made by the auditor
			 is a public record and must be maintained by the Director.
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014;	A by
				R045-21A,
				eff. 4/11/2022
NRS 701A.390,
				701A.450, as amended by section 8.5  of Senate Bill No. 448, chapter 552,
				Statutes of Nevada 2021, at page 3779.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.650 - Fees: Amounts; payment by applicant; review of amounts by Director; deposit and use

Current through June 11, 2024
1. An applicant
			 shall pay to the Director the following fees:
(a) For the review and approval of an
			 application submitted pursuant to NRS 701A.360, $9,000. An applicant shall pay
			 the fee concurrently with the submission of his or her application. The
			 Director will not approve an application for which the fee has not been timely
			 paid pursuant to this paragraph.
(b) For the review and approval of an annual
			 compliance report submitted pursuant to NAC 701A.620, $500. An applicant shall
			 pay the fee concurrently with the submission of his or her annual compliance
			 report. The Director will deem incomplete pursuant to subsection 2 of NAC
			 701A.620  an annual compliance report for which the fee has not been timely paid
			 pursuant to this paragraph.
(c) In
			 addition to any other fee required by this subsection, if the review and
			 approval of an application submitted pursuant to NRS 701A.360  or an annual
			 compliance report submitted pursuant to NAC 701A.620 requires an on-site
			 inspection, $1,000 per inspection.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.655 - Petition for adoption, filing, amendment or repeal of regulation: Filing; contents; action by Director

Current through June 11, 2024
1. An interested person who wishes to petition the Director for the adoption, filing, amendment or repeal of a regulation in this chapter must file with the Director the original and one copy of the petition.
2. The petition must include:
(a) The name and address of the petitioner;
(b) A clear and concise statement of the regulation to be adopted, filed, amended or repealed;
(c) The reason for the adoption, filing, amendment or repeal of the regulation; and
(d) The statutory authority for the adoption, filing, amendment or repeal of the regulation.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.660 - Petition for declaratory order or advisory opinion: Filing; contents; action by Director

Current through June 11, 2024
1. Except as otherwise provided in subsection 4, an interested person may petition the Director to issue a declaratory order or advisory opinion concerning the applicability of a statute or regulation within the Director's purview or jurisdiction. The original and one copy of the petition must be filed with the Director.
2. The petition must include:
(a) The name and address of the petitioner;
(b) The reason for requesting the order or opinion;
(c) A statement of facts that support the petition; and
(d) A clear and concise statement of the question to be decided by the Director and the relief sought by the petitioner.
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.Sec. 1 - NEW

Current through June 11, 2024
The Director will use money in the Account in accordance with the provisions of NRS 701A.450 and for purposes which accomplish the initiatives and goals of the Office of Energy and the Governor and the intent of the laws of this State.
Added to NAC by Office of Energy by R022-17A, eff. 11/13/2017
NRS 701A.450
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES › Section 701A.Sec. 1.1 - NEW

Current through June 11, 2024
Chapter 701A of NAC is hereby amended by adding thereto a new section to read as follows:
The Director will use money in the Account in accordance with the provisions of NRS 701A.450  and for purposes which have been specifically approved by the Legislature and, if applicable, the State Board of Examiners, to accomplish the initiatives and goals of the Office of Energy and the Governor and the intent of the laws of this State pertaining to renewable energy, energy efficiency and electric vehicles.
Added to NAC Nev. Energy Comm'r by R022-17AP, eff. 2/27/2018
NRS 701A.450
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY ACCOUNT: REPAYMENT OF LOAN MADE TO OFFICER OR EMPLOYEE OF THE STATE › Section 701A.700 - Definitions

Current through June 11, 2024
701A.700  As used in NAC 701A.700  to 701A.750, inclusive, and section 1 of this regulation, unless the context otherwise requires, the words and terms defined in NAC 701A.710, 701A.720  and 701A.730  have the meanings ascribed to them in those sections
Added to NAC by Office of Energy by R051-15, eff. 10/27/2015; A by R022-17A, eff. 11/13/2017;	A by R022-17AP, eff. 2/27/2018
NRS 701A.450
Nevada Administrative Code › Chapter 701A - Energy-Related Tax Incentives › RENEWABLE ENERGY ACCOUNT: REPAYMENT OF LOAN MADE TO OFFICER OR EMPLOYEE OF THE STATE › Section 701A.710 - "Account" defined

Current through June 11, 2024
"Account" means the Renewable Energy Account created by NRS 701A.450.
Added to NAC by Office of Energy by R051-15, eff. 10/27/2015
NRS 701A.450, as amended by section 3 of Assembly Bill No. 466, chapter 342, Statutes of Nevada 2015, at page 1920