2015 Nevada Revised Statutes
Chapter 363A - Taxes on Financial Institutions
NRS 363A.030 - “Employer” defined.
“Employer” means any financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the financial institution, except an Indian tribe, a nonprofit organization or a political subdivision. For the purposes of this section:
1. “Indian tribe” includes any entity described in subsection 10 of NRS 612.055.
2. “Nonprofit organization” means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c).
3. “Political subdivision” means any entity described in subsection 9 of NRS 612.055.
(Added to NRS by 2003, 20th Special Session, 133; A 2005, 22nd Special Session, 134)
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