Nevada Code § 540.121

Supplier of water defined
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1. As used in NRS 540.121 to 540.151 , inclusive, supplier of water
includes, but is not limited to:
(a) Any county, city, town, local improvement
district, general improvement district and water conservancy district;
(b) Any water district, water system, water
project or water planning and advisory board created by a special act of the
Legislature; and
(c) Any other public or private entity,
that
supplies water for municipal, industrial or domestic purposes.
2. The term does not include:
(a) A public utility required to adopt a plan of
water conservation pursuant to NRS 704.662 ;
or
(b) A public or private entity that has less than
15 service connections, as defined in NRS
445A.843 .

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