Section 360.890 - Requirements for notification by Division to Department of issuance or transfer of transferable tax creditsA notification by the Division to the Department of the issuance or transfer of transferable tax credits pursuant to subparagraph (3) of paragraph (b) of subsection 6 of NRS 360.867 must be in writing and include, as applicable and without limitation:
1. Contact information for both the current holder of the transferable tax credits and for each transferee, including, without limitation: (a) The name, telephone number and electronic mail address of the current holder and of each transferee; and(b) The taxpayer identification number issued by the Department for the current holder and for each transferee;2. The name of the person who will be managing the transferable tax credits;3. The type of tax to which the transferable tax credits will be applied;4. The dollar amount of the transferable tax credits; and 5. The date that the transferable tax credits may begin to be utilized.Nev. Admin. Code § 360.890
Added to NAC by Tax Comm'n by R074-20, eff.4/11/2022