NRS612.560. When employing unit ceases to be employer.

      1.  Except as otherwise provided in NRS 612.565 to 612.580, inclusive, an employing unit ceases to be an employer subject to this chapter at any time when it appears to the satisfaction of the Administrator that:

      (a) During each of the four completed calendar quarters immediately preceding the Administrator’s finding, the employing unit did not employ in employment subject to this chapter one or more persons in any calendar quarter wherein the employing unit had a payroll of $225 or more;

      (b) Any nonprofit organization, as described in subsection 1 of NRS 612.121, does not qualify for coverage because it does not meet the requirements of subparagraph (2) of paragraph (b) of subsection 1 of that section;

      (c) Any agricultural employer, as defined in NRS 612.055, does not qualify for coverage because it does not meet the requirements of that section; or

      (d) Any domestic employer, as defined in NRS 612.055, does not qualify for coverage because it does not meet the requirements of those sections.

      2.  For the purposes of this section, the two or more employing units mentioned in subsection 2 or 3 of NRS 612.055 must be treated as a single employing unit.

      [Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1943 NCL § 2825.08]—(NRS A 1973, 1368; 1977, 843; 1993, 1838)