Section 231A.110 - "Qualified active low-income community business" defined1. "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.Added to NRS by 2013, 3447; A 2019, 4364Amended by 2019, Ch. 631,§1.8, eff. 7/1/2019.Added by 2013, Ch. 532,§10, eff. 6/12/2013 for the purpose of adopting regulations and performing any other preparatory administrative tasks that are necessary to carry out the provisions of this act, and on 10/1/2013 for all other purposes.