Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 368A.75 — 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; or
4. Any county, city, district or other
political subdivision of this State.
Source: official text