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.
(Added to NRS by 2013, 3447; A 2019, 4364)
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