Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.46 — 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 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