Section 360.472 - Application: Date of submittal; consideration by Commission; certificate of eligibility upon approval1. To apply for a partial abatement, a person must submit an application to the Commission on a form prescribed by the Commission within the period prescribed in subsection 2.2. If the application is for a partial abatement of the taxes imposed pursuant to chapter 361 or 364A of NRS, the application must be submitted not earlier than 18 months before the business is located or expanded in this State. If the application is for a partial abatement of the taxes imposed pursuant to chapter 374 of NRS, the application must be submitted not later than 60 days after the date of acquisition of the eligible machinery or equipment.3. Except as otherwise provided in subsection 4, the Commission will consider an application submitted pursuant to subsection 1 if the application is received: (a) At least 15 working days before a regularly scheduled meeting of the Commission, at that meeting; or(b) Less than 15 working days before a regularly scheduled meeting of the Commission, at the next regularly scheduled meeting immediately following that meeting.4. If the Commission determines that an application submitted pursuant to subsection 1 requires special or additional review and consideration by the Commission, the Commission may postpone consideration of the application until the next regularly scheduled meeting of the Commission.5. If the Commission approves an application for a partial abatement, the Commission will forward to the Department, with the certificate of eligibility required pursuant to subsection 4 of NRS 360.750, any materials submitted to the Commission in support of the application submitted pursuant to subsection 1.Nev. Admin. Code § 360.472
Added to NAC by Comm'n on Econ. Development by R050-01, eff. 11-9-2001; A by Tax Comm'n by R109-01, 5-13-2002NRS 360.750, 361.0687, 364A.170, 374.357, 701A.210