612.017  “American employing unit” defined.  “American employing unit” means:

1.  A person who is a resident of the United States;

2.  A partnership, if two-thirds or more of the partners are residents of the United States;

3.  A trust if all of the trustees are residents of the United States; or

4.  A corporation organized under the laws of the United States or of any state.

(Added to NRS by 1971, 1350)