Nev. Rev. Stat. § 361.2275 — Determination of status of property as leased or used

1.  For purposes of NRS 361.157 , 361.159 and 361.227 , except as otherwise provided in
subsection 2, property is leased or used by a natural person or entity at all
times the natural person or entity has possession of, claim to or right to the possession
of the property that is independent, durable and exclusive of rights held by
others in the property, other than the rights held by the owner.
2.  Property is not leased or used by a
natural person or entity who possesses or occupies the property solely for the
purpose of holding the property for another natural person or entity.
3.  As used in this section:
(a) “Durable” means for a determinable period
with a reasonable certainty that the use, possession or claim with respect to
the property will continue for that period.
(b) “Exclusive” means the enjoyment of a
beneficial use of property, together with the ability to exclude from occupancy
persons or entities other than the owner who may interfere with that enjoyment.
(c) “Independent” means the ability to exercise
authority and exert control over the management or operation of the property
pursuant to the terms and provisions of the contract with the owner. A
possession or use is independent if the possession or use of the property is
sufficiently autonomous under the terms and provisions of the contract with the
owner to constitute more than a mere agency.