Nevada § 360.7582 “Below-the-line personnel” defined

Nevada Statutes

§ 360.7582 — “Below-the-line personnel” defined

Nevada § 360.7582

Title 32REVENUE AND TAXATION

Ch. 360General

TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS

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Bluebook

Nev. Rev. Stat. § 360.7582 (2026).

Text

“Below-the-line personnel” means a person employed to work on a qualified production after production begins and before production is completed, including, without limitation, an extra, best boy, boom operator, camera loader, camera operator, assistant camera operator, compositor, dialogue editor, film editor, assistant film editor, focus puller, Foley operator, Foley editor, gaffer, grip, key grip, lighting crew, lighting board operator, lighting technician, music editor, sound editor, sound effects editor, sound mixer, steadicam operator, first assistant camera operator, second assistant camera operator, digital imaging technician, camera operator working with a director of photography, electric best boy, grip best boy, dolly grip, rigging grip, assistant key for makeup, assistant key fo

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“Below-the-line personnel” means a person employed to work on a qualified production after production begins and before production is completed, including, without limitation, an extra, best boy, boom operator, camera loader, camera operator, assistant camera operator, compositor, dialogue editor, film editor, assistant film editor, focus puller, Foley operator, Foley editor, gaffer, grip, key grip, lighting crew, lighting board operator, lighting technician, music editor, sound editor, sound effects editor, sound mixer, steadicam operator, first assistant camera operator, second assistant camera operator, digital imaging technician, camera operator working with a director of photography, electric best boy, grip best boy, dolly grip, rigging grip, assistant key for makeup, assistant key for hair, assistant script supervisor, set construction foreperson, lead set dresser, assistant key for wardrobe, scenic foreperson, assistant propmaster, assistant audio mixer, assistant boom person, assistant key for special effects and other similar personnel. The term does not include above-the-line personnel.