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2022 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.747 - "Affiliate" defined.
Universal Citation: NV Rev Stat § 372.747 (2022)
"Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. For the purposes of this section, control shall be presumed to exist if any person directly or indirectly owns, controls, holds with the power to vote or holds proxies representing 10 percent or more of the voting securities of any other person. This presumption may be rebutted by a showing that control does not exist in fact.
(Added to NRS by 2019, 3683)
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