“Qualified active low-income community business” defined.

Nev. Rev. Stat. § 231A.110
in effect
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1. “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 .
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-231A.htmlFetched: 10/4/2026

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