Home/Nevada/Statutes/Title 18: STATE EXECUTIVE DEPARTMENT/Ch. 231A: Nevada/§ 231A.110
Nevada Statutes

§ 231A.110 — “Qualified active low-income community business” defined

Nevada § 231A.110
JurisdictionNevada
Title 18STATE EXECUTIVE DEPARTMENT
Ch. 231ANevada

This text of Nevada § 231A.110 (“Qualified active low-income community business” defined) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Nev. Rev. Stat. § 231A.110 (2026).

Text

1.“Qualified active low-income community business” has the meaning ascribed to it in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, and 26 C.F.R. § 1.45D-1.
2.The term is limited to qualified fresh food retailers and those businesses specified in NRS 231A.170 .

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Related

§ 45D
26 U.S.C. § 45D

Legislative History

(Added to NRS by 2013, 3447 ; A 2019, 4364 )

Nearby Sections

15
§ 231A.010
Short title
§ 231A.020
Legislative findings and declaration
§ 231A.030
Definitions
§ 231A.040
“Applicable percentage” defined
§ 231A.050
“Credit allowance date” defined
§ 231A.060
“Department” defined
§ 231A.070
“Director” defined
§ 231A.075
“Fresh food retailer” defined
§ 231A.0753
“Impact qualified active low-income community business” defined
§ 231A.0755
“Impact qualified community development entity” defined
§ 231A.0757
“Impact qualified equity investment” defined
§ 231A.080
“Liability for insurance premium tax” defined
§ 231A.090
“Long-term debt security” defined
§ 231A.0953
“Principal business operations” defined
§ 231A.100
“Purchase price” defined
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Bluebook (online)
Nevada § 231A.110, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/231A.110.