Nevada Revised Statutes Title 32. Revenue and Taxation § 377B.040. “Water authority” defined

“Water authority” means a water authority organized as a public agency or an entity created by cooperative agreement pursuant to chapter 277 of NRS whose members at the time of formation included the three largest retail water purveyors in the county and which is responsible for the acquisition, treatment and delivery of water and water resources on a wholesale basis to utilities, governmental agencies and entities and other large customers.