Nevada Revised Statutes Title 53. Labor and Industrial Relations § 612.110. “Employment”: Service for United States, another state or political subdivision excluded; exception

1. “Employment” does not include service performed in the employ of any other state or its political subdivisions, or of the United States Government, or of an instrumentality of any other state or states or their political subdivisions or of the United States, except that if the Congress of the United States permits the states to require any instrumentality of the United States to make payment into an unemployment fund under a state unemployment compensation act, and to comply with state regulations thereunder, then, to the extent permitted by Congress, and from and after the date on which such permission becomes effective, all of the provisions of this chapter are applicable to the instrumentality and to services performed for the instrumentality in the same manner, to the same extent, and on the same terms as to all other employers, employing units, persons and services.

2. If this State is not certified by the Secretary of Labor under Section 3304 of the Internal Revenue Code of 1954 for any year, then the payments required from such instrumentalities and their workers with respect to that year must be refunded by the Administrator from the Unemployment Fund, without interest.