NRS 616A.230: “Employer” defined.

“Employer” means:

1. Except as otherwise provided in subsection 4 of NRS 616B.627, the State, and each county, city, school district, and all public and quasi-public corporations therein without regard to the number of persons employed.

2. Every person, firm, voluntary association and private corporation, including any public service corporation, which has in service any person under a contract of hire.

3. The legal representative of any deceased employer.

4. The Nevada Rural Housing Authority.

5. An owner or principal contractor who establishes and administers a consolidated insurance program pursuant to NRS 616B.710, with respect to the employees covered under that consolidated insurance program.