Nevada Code § 617.110

Employer defined
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Employer
means:
1. Except as otherwise provided in
subsection 4 of NRS 617.210 , the State
and each county, city, school district, and all public and quasi-public
corporations therein, without regard to the number of persons employed.
2. Every person, firm, voluntary
association and private corporation, including any public service corporation,
which has in service any employee under a contract of hire.
3. The legal representative of any
deceased employer.
4. The Nevada Rural Housing Authority.

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