Nevada Code § 287.100

Political subdivision defined
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For
the purposes of NRS 287.050 to 287.240 , inclusive, political subdivision
includes an instrumentality of a state, of one or more of its political
subdivisions, or of this State and one or more of its political subdivisions,
but only if such instrumentality is a juristic entity which is legally separate
and distinct from the State or subdivision and only if its employees are not by
virtue of their relation to such juristic entity employees of the State or
subdivision.

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