“Employer” defined. “Employer” means any employer who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter, except a financial institution, an Indian tribe, a nonprofit organization or a political subdivision. For the purposes of this section:
1. “Financial institution” has the meaning ascribed to it in NRS 363A.050.
2. “Indian tribe” includes any entity described in subsection 10 of NRS 612.055.
3. “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).
4. “Political subdivision” means any entity described in subsection 9 of NRS 612.055.
Last modified: February 27, 2006