Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.804 — Affiliate defined
1. Affiliate means a person who,
directly or indirectly, through one or more persons or intermediaries,
controls, is controlled by or is under common control with a specified person.
2. As used in this section, control
means:
(a) Direct or indirect ownership, control or
possession of 50 percent or more of the equity ownership of a person; or
(b) Possession, direct or indirect, of the power
to direct or cause the direction of the management and policies of a person,
whether through the ownership of voting securities, by contract or through
other means.
Source: official text