{"data":{"id":"us-nv/nrs-360.7589","jurisdiction":"us-nv","citation":"NRS 360.7589","heading":"Determination of whether employee is full-time equivalent employee.","body":"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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec7589","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"5e49cda4e6b9a2e0fc290368a422bd5f72f3df476d54b0e3b7f7b8fd9a475ebb","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.7586","next":"us-nv/nrs-360.759"},"notice":"GroundRules: Original legal text. Not legal advice."}