Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370A.30 — Affiliate defined
Affiliate
means a person who directly or indirectly owns or controls, is owned or
controlled by, or is under common ownership or control with, another person.
Solely for the purposes of this definition, the terms owns, is owned and
ownership mean ownership of an equity interest, or the equivalent thereof, of
ten percent or more, and the term person means an individual, partnership,
committee, association, corporation or any other organization or group of
persons.
Source: official text