§ 360.860 Definitions
§ 360.861 ‘Declaration of restrictive covenants and conditions’ defined
§ 360.862 ‘Division’ defined
§ 360.863 ‘Federal low-income housing tax credit’ defined
§ 360.864 ‘Project’ defined
§ 360.865 ‘Project sponsor’ defined
§ 360.866 ‘Qualified allocation plan’ defined
§ 360.867 Submittal of application on behalf of project; contents of application; reservation of credits; termination of reservation; issuance and transfer of credits; repayment of excess credits; confidentiality of information in application; regulation
§ 360.868 Limitations on amounts of transferable tax credits which may be issued; expiration of transferable tax credits
§ 360.869 Repayment of tax credits to which project sponsor not entitled
§ 360.870 Duty of Housing Division of Department of Business and Industry to prepare and submit annual reports; contents of annual reports

Terms Used In Nevada Revised Statutes > Chapter 360 > Transferable Tax Credits for Affordable Housing

  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.