Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372.40 — Person defined
Person
includes any individual, firm, copartnership, joint venture, association, social
club, fraternal organization, corporation, estate, trust, business trust,
receiver, trustee, syndicate, cooperative, assignee, or any other group or
combination acting as a unit, but shall not include the United States, this
State or any agency thereof, or any city, county, district or other political
subdivision of this State.
Source: official text