“Qualified community development entity” defined.

NRS 231A.120 “Qualified community development entity” defined. “Qualified community development entity” has the meaning ascribed to it in section 45D of the Internal Revenue Code of 1986, 26 U.S.C. § 45D, but is limited to such an entity specified in NRS 231A.180. (Added to NRS by 2013, 3447)