Section 618.Sec. 7.4 - NEWA 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; and5. The date that the transferable tax credits may begin to be utilized.Nev. Admin. Code § 618.Sec. 7.4
Added to NAC by Div. of Industrial Relations by R074-20A, eff. 4/11/2022