{"data":{"id":"us-nv/nrs-363c.065","jurisdiction":"us-nv","citation":"NRS 363C.065","heading":"“Pass-through entity” defined.","body":"“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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 363C - COMMERCE TAX","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-363C.html#NRS363CSec065","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"39d20c985477d4add915bd646874da1be3388ac898a06aafcbea8d5de5f5a0f6","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-363c.060","next":"us-nv/nrs-363c.070"},"notice":"GroundRules: Original legal text. Not legal advice."}