NRS 360.7589: Determination of whether employee is full-time equivalent employee.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 360 - GENERAL PROVISIONS
- TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS
To determine whether an employee of an enterprise is a full-time equivalent employee for the purposes of NRS 360.7583, the hours worked by all the part-time and seasonal employees of the enterprise in this State must be converted into full-time equivalent hours by dividing by 2,080 the total number of hours worked for the enterprise by those part-time and seasonal employees.
Collected 2026-09-03T05:51:37Z. Source file · JSON