{"data":{"id":"us-nv/nrs-231.14052","jurisdiction":"us-nv","citation":"NRS 231.14052","heading":"Eligibility for certification: Determination of full-time equivalent employee.","body":"To determine whether an employee is a full-time equivalent employee pursuant to NRS 231.1405:\n1. An owner of a business applying for certification as a local emerging small business must not be considered a full-time equivalent employee;\n2. The period during which the full-time equivalency of an employee is determined must be based on the same period as the tax year for the business applying for certification as a local emerging small business; and\n3. The hours worked by part-time and seasonal employees must be converted into full-time equivalent hours by dividing by 2,080 the total hours worked for the business applying for certification by all part-time and seasonal employees.","path":["TITLE 18 — STATE EXECUTIVE DEPARTMENT","CHAPTER 231 - ECONOMIC DEVELOPMENT, TOURISM AND CULTURAL AFFAIRS","ECONOMIC DEVELOPMENT","Program for Certification of Local Emerging Small Businesses"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-231.html#NRS231Sec14052","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:34Z","sha256":"e7a2394a7ba7b1ff467d009262100419737d10cb95cd719ba20dea8502d36f34","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-231.1405","next":"us-nv/nrs-231.14055"},"notice":"GroundRules: Original legal text. Not legal advice."}