NRS 287.100: “Political subdivision” defined.

For the purposes of NRS 287.050 to 287.240, inclusive, “political subdivision” includes an instrumentality of a state, of one or more of its political subdivisions, or of this State and one or more of its political subdivisions, but only if such instrumentality is a juristic entity which is legally separate and distinct from the State or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the State or subdivision.