Nev. Admin. Code § 361.685 — 361.685

NAC 361.685    “Owner” and “person employed” interpreted. ( NRS 361.362 , 361.375 ,
361.395 )    For the
purposes of NRS 361.362 and NAC 361.682 to 361.753 , inclusive, the State Board
interprets the term:
1.  “Owner” to include, without limitation:
(a) A partner of a general or limited partnership
that owns a property;
(b) A member of a limited-liability company that
owns a property; and
(c) A trustor of a trust that owns a property, if
allowed under the terms of the trust.
2.  “Person employed” to include, without
limitation:
(a) A manager of a limited-liability company;
(b) An officer, director or incorporator of a
corporation;
(c) A trustee of a trust, if allowed under the
terms of the trust; and
(d) Any person, other than an owner of an entity,
who is named in an initial or annual list that the entity is required to file
with the Secretary of State in accordance with title 7 of NRS.
(Added to NAC by St. Bd. of Equalization by R097-15,
eff. 1-27-2017)