Nev. Rev. Stat. § 77.060

NRS 77.060  “Entity” defined.  “Entity” means a person that has a separate legal existence or has the power to acquire an interest in real property in its own name. The term does not include:

      1.  Any individual other than a nonresident guardian;

      2.  A testamentary, inter vivos or charitable trust, with the exception of a business trust, statutory trust or similar trust;

      3.  An association or relationship that is not a partnership by reason of NRS 87.070, subsection 3 of NRS 87.4322 or similar provisions of the law of any other jurisdiction;

      4.  A decedent’s estate; or

      5.  A public corporation, government or governmental subdivision, agency or instrumentality or a quasi-governmental instrumentality.

      (Added to NRS by 2007, 2630; A 2017, 4363)