“Above-the-line personnel” defined.
Source:
Section 360.7581 — “Above-the-line personnel” defined., https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec7581 (accessed May 26, 2025).
360.758
Definitions. 360.759
Eligibility 360.7581
“Above-the-line personnel” defined. 360.7582
“Below-the-line personnel” defined. 360.7583
“Nevada business” defined. 360.7584
“Nevada resident” defined. 360.7585
“Production company” defined. 360.7586
“Qualified production” defined. 360.7589
Determination of whether employee is full-time equivalent employee. 360.7591
Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation 360.7592
Calculation of amount of credit: Base amount 360.7593
Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit. 360.7594
Limitation on amount of credits 360.7595
Procedure for hearing application 360.7596
Abatement of city or county permitting fee or licensing fee 360.7597
Repayment of amount of credit required under certain circumstances. 360.7598
Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau. 360.75855
“Qualified direct production expenditures” defined.
Definitions. 360.759
Eligibility 360.7581
“Above-the-line personnel” defined. 360.7582
“Below-the-line personnel” defined. 360.7583
“Nevada business” defined. 360.7584
“Nevada resident” defined. 360.7585
“Production company” defined. 360.7586
“Qualified production” defined. 360.7589
Determination of whether employee is full-time equivalent employee. 360.7591
Calculation of amount of credit: Expenditures and costs eligible to serve as basis for calculation 360.7592
Calculation of amount of credit: Base amount 360.7593
Calculation of amount of credit: Rate of inclusion of wages and salaries paid to nonresidents when calculating base amount of credit. 360.7594
Limitation on amount of credits 360.7595
Procedure for hearing application 360.7596
Abatement of city or county permitting fee or licensing fee 360.7597
Repayment of amount of credit required under certain circumstances. 360.7598
Office of Economic Development required to submit annual report to Governor and Director of Legislative Counsel Bureau. 360.75855
“Qualified direct production expenditures” defined.