Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 363C.40 — Governmental entity defined
Governmental
entity means:
1. The United States and any of its
unincorporated agencies and instrumentalities.
2. Any incorporated agency or
instrumentality of the United States wholly owned by the United States or by a
corporation wholly owned by the United States.
3. The State of Nevada and any of its
unincorporated agencies and instrumentalities.
4. Any county, city, district or other
political subdivision of this State.
Source: official text