Nevada Code § 360.869

Repayment of tax credits to which project sponsor not entitled
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1. A project sponsor that is found to have
submitted any false statement or made any false representation in any document
submitted for the purpose of obtaining transferable tax credits pursuant to NRS 360.860 to 360.870 , inclusive, or that fails to comply
with the requirements of the qualified allocation plan or the declaration of
restrictive covenants and conditions shall repay to the Department or the
Nevada Gaming Control Board, as applicable, any portion of the transferable tax
credits to which the project sponsor is not entitled.
2. Transferable tax credits purchased in
good faith are not subject to forfeiture or repayment by the transferee unless
the transferee submitted fraudulent information in connection with the
purchase.

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