NRS363A.030. “Employer” defined.  


Latest version.
  •   “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.