Existing law authorizes a person who intends to locate a facility for the generation of process heat from solar renewable energy, a wholesale facility for the generation of electricity from renewable energy, a facility for the storage of energy from renewable generation or a hybrid renewable generation and energy storage facility in this State to apply to the Director of the Office of Energy within the Office of the Governor for a partial abatement of certain sales and use taxes or property taxes. (NRS 701A.360) Under existing law, a recipient of such a partial abatement is required to submit an annual payroll report to the Office of Energy and the board of county commissioners of the county in which the facility is located. (NRS 701A.379) Additionally, existing law requires the Director to adopt regulations requiring each recipient of a partial abatement to file annually with the Director such information as may be necessary for the Director to determine the compliance of the recipient with the eligibility requirements for the partial abatement. (NRS 701A.390) Sections 1.7 and 2 of this bill require the payroll report and the compliance report to be filed with the Office of Energy, the board of county commissioners and the Director, as applicable, each quarter during the term of construction of a facility and annually at all other times. Section 1 of this bill defines the term “term of construction.” Section 1.3 of this bill makes a conforming change to indicate the proper placement of section 1 in the Nevada Revised Statutes.

Statutes affected:
As Introduced: 701A.379, 701A.390
Reprint 1: 701A.300, 701A.379, 701A.390
As Enrolled: 701A.300, 701A.379, 701A.390
BDR: 701A.379, 701A.390