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Nev. Rev. Stat. § 363C.065

“Pass-through entity” defined

Nevada · Nevada Revised Statutes Chapter 363C — Commerce Tax · Status: effective

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Nev. Rev. Stat. § 363C.065, “Pass-through entity” defined, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107012
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“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.