Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372A.286 — Person defined. [Effective January 1, 2027.]
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
does 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