Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.7589 — Determination of whether employee is full-time equivalent employee
NRS 360.7589 Determination of whether employee is full-time equivalent
employee. To determine whether an
employee of an enterprise is a full-time equivalent employee for the purposes
of NRS 360.7583 , the hours worked by
all the part-time and seasonal employees of the enterprise in this State must
be converted into full-time equivalent hours by dividing by 2,080 the total
number of hours worked for the enterprise by those part-time and seasonal
employees.
Source: official text