2022 Nevada Revised Statutes
Chapter 363D - Tax on Gross Revenue of Gold and Silver Mining Businesses
NRS 363D.065 - "Pass-through entity" defined.

Universal Citation: NV Rev Stat § 363D.065 (2022)

"Pass-through entity" means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation.

(Added to NRS by 2021, 1271)

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