Nev. Rev. Stat. § 231A.135

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 231A.135 - "Qualified fresh food retailer" defined

"Qualified fresh food retailer" means a business that is:

1. A fresh food retailer;

2. A business described in section 45D(d)(2) of the Internal Revenue Code of 1986, 26 U.S.C. § 45D(d)(2), and 26 C.F.R. § 1.45D-1(d)(4); and

3. Located in:

(a) An underserved community;

(b) A severely distressed census tract, as defined in NRS 231A.240; or

(c) A census tract that is contiguous to a census tract described in paragraph (a) or (b).

NRS 231A.135

Added to NRS by 2019, 4363

Added by 2019, Ch. 631,§1.4, eff. 7/1/2019.