NRS 226.727: “Governmental unit” defined.

“Governmental unit” means:

1. The State of Nevada, including, without limitation, any board, commission, agency, department, division or instrumentality thereof;

2. A political subdivision of the State of Nevada, including, without limitation, a county, city, town, school district, general or local improvement district or a combination of two or more of those entities acting jointly, including, without limitation, as a regional transportation commission as defined in NRS 482.1825; and

3. A utility.