Nev. Rev. Stat. § 363A.30 — “Employer” defined

1.  Except as otherwise provided in this
section, “employer” means any:
(a) Financial institution who is required to pay
a contribution pursuant to NRS 612.535
for any calendar quarter with respect to any business activity of the financial
institution.
(b) Person who is subject to the tax on the net
proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240 , inclusive, whether or not the
person is required to pay that tax in a particular calendar year, and who is
required to pay a contribution pursuant to NRS
612.535 for any calendar quarter with respect to any business activity of
the person.
2.  The term does not include an Indian
tribe, a nonprofit organization or a political subdivision.
3.  For the purposes of this section:
(a) “Indian tribe” includes any entity described
in subsection 10 of NRS 612.055 .
(b) “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).
(c) “Political subdivision” means any entity
described in subsection 9 of NRS 612.055 .