Nev. Admin. Code § 459.9703 - "Employee" defined
"Employee" includes:
1. Any officer of a corporation;
2. Any natural person whose activities are
subject to a right of control by the person paying for his or her services;
and
3. Any other natural person who
would be considered an employee under any common-law definition of
employee.
Notes
NRS 459.485, 459.500
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