As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 363A.015 to 363A.060, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2003, 20th Special Session, 133; A 2005, 22nd Special Session, 133)
“Business activity” means the performance of a service or engagement in a trade for profit. (Added to NRS by 2005, 22nd Special Session, 132)
“Commission” means the Nevada Tax Commission. (Added to NRS by 2003, 20th Special Session, 133)
1. Except as otherwise provided in this section, “employer” means any: (a) Financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the financial institution. (b) Person who is subject to the tax on the net proceeds of minerals imposed pursuant […]
“Employment” has the meaning ascribed to it in NRS 612.065 to 612.145, inclusive. (Added to NRS by 2003, 20th Special Session, 134)
1. Except as otherwise provided in subsection 2, “financial institution” means: (a) An institution licensed, registered or otherwise authorized to do business in this State pursuant to the provisions of title 55 of NRS or chapter 604A or 645B of NRS, or a similar institution chartered or licensed pursuant to federal law; (b) A person […]
“Taxpayer” means any person liable for a tax imposed by this chapter. (Added to NRS by 2003, 20th Special Session, 135)
