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

NRS 363C.065: “Pass-through entity” defined.

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Where this section sits in the code
  1. TITLE 32 — REVENUE AND TAXATION
  2. CHAPTER 363C - COMMERCE TAX
  3. GENERAL PROVISIONS

“Pass-through entity” means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation.

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

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