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Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 361.804: “Affiliate” defined.

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Where this section sits in the code
  1. TITLE 32 — REVENUE AND TAXATION
  2. CHAPTER 361 - PROPERTY TAX
  3. RECOVERY FEES FOR TAXES ON HEAVY EQUIPMENT RENTAL PROPERTY

1. “Affiliate” means a person who, directly or indirectly, through one or more persons or intermediaries, controls, is controlled by or is under common control with a specified person.

2. As used in this section, “control” means:

(a) Direct or indirect ownership, control or possession of 50 percent or more of the equity ownership of a person; or

(b) Possession, direct or indirect, of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract or through other means.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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