Employing unit becoming employer within calendar quarter subject to chapter from beginning of quarter; exception. Any employing unit which becomes an employer subject to this chapter within any calendar quarter is subject to this chapter from the beginning of that quarter, except that any nonprofit organization as defined in NRS 612.121, or agricultural employer or domestic employer as defined in NRS 612.055, which becomes subject to this chapter within any calendar year is subject to this chapter for the whole of the calendar year.
Last modified: February 25, 2006