# Nev. Rev. Stat. § 363A.030: “Employer” defined

> Nevada · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.030

## Section

- **Citation:** Nev. Rev. Stat. § 363A.030
- **Heading:** “Employer” defined
- **Jurisdiction:** Nevada
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NV Code / Title 32 / Chapter 363A / Section 363A.030

## Text

1. Except as otherwise provided in this section, “ employer ” means any: (a) Financial institution who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the financial institution. (b) Person who is subject to the tax on the net proceeds of minerals imposed pursuant to the provisions of NRS 362.100 to 362.240 , inclusive, whether or not the person is required to pay that tax in a particular calendar year, and who is required to pay a contribution pursuant to NRS 612.535 for any calendar quarter with respect to any business activity of the person.

2. The term does not include an Indian tribe, a nonprofit organization or a political subdivision.

3. For the purposes of this section: (a) “ Indian tribe ” includes any entity described in subsection 10 of NRS 612.055 . (b) “ Nonprofit organization ” means a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) . (c) “ Political subdivision ” means any entity described in subsection 9 of NRS 612.055 .

## Nearby sections

- [Nev. Rev. Stat. § 363A.010 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.010.md)
- [Nev. Rev. Stat. § 363A.015 “Business activity” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.015.md)
- [Nev. Rev. Stat. § 363A.020 “Commission” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.020.md)
- [Nev. Rev. Stat. § 363A.030 “Employer” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.030.md)
- [Nev. Rev. Stat. § 363A.040 “Employment” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.040.md)
- [Nev. Rev. Stat. § 363A.050 “Financial institution” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.050.md)
- [Nev. Rev. Stat. § 363A.060 “Taxpayer” defined](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.060.md)
- [Nev. Rev. Stat. § 363A.070 Duties of Department](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.070.md)
- [Nev. Rev. Stat. § 363A.080 Maintenance and availability of records of taxpayer; penalty](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.080.md)
- [Nev. Rev. Stat. § 363A.090 Examination of records by Department; payment of expenses of Department for examination of records outside State](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.090.md)
- [Nev. Rev. Stat. § 363A.120 Excise tax on banks: Imposition, amount and payment; filing of return](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.120.md)
- [Nev. Rev. Stat. § 363A.130 Payroll tax: Imposition, amount and payment; filing of return; credits](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.130.md)
- [Nev. Rev. Stat. § 363A.135 Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.135.md)
- [Nev. Rev. Stat. § 363A.137 Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts](https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.137.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NV_T32_C363A_S363A.030. Check the current official text before relying on it. Not legal advice.