Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.752 — 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.
For the purposes of this section, control shall be presumed to exist if any
person directly or indirectly owns, controls, holds with the power to vote or
holds proxies representing 10 percent or more of the voting securities of any
other person. This presumption may be rebutted by a showing that control does
not exist in fact.
Source: official text