Section 374.643 - Credit or refund of tax for business within zone for economic development1. Each person who holds a valid certificate, issued under NRS 274.270, as a qualified business within a specially benefited zone may file for a credit or refund to recover the amount of tax paid under this chapter for all tangible personal property purchased in the conduct of its business for the period, not to exceed 5 years, stated in its agreement with the city or county, as the case may be, made under NRS 274.270, or until the person is no longer certified as a qualified business under that section, whichever occurs first.2. Claims for credit or refund may be filed under this section only if: (a) The city or county which designated the specially benefited zone has adopted an ordinance authorizing such claims; and(b) This benefit is specified in the agreement made under NRS 274.270.Added to NRS by 1983, 1996Added to NRS by 1983, 1996