Nevada Revised Statutes Title 53. Labor and Industrial Relations § 612.560. When employing unit ceases to be employer

(a) During each of the four completed calendar quarters immediately preceding the Administrator’s finding, the employing unit did not employ in employment subject to this chapter one or more persons in any calendar quarter wherein the employing unit had a payroll of $225 or more;

(b) Any nonprofit organization, as described in subsection 1 of NRS 612.121, does not qualify for coverage because it does not meet the requirements of subparagraph (2) of paragraph (b) of subsection 1 of that section;

(c) Any agricultural employer, as defined in NRS 612.055, does not qualify for coverage because it does not meet the requirements of that section; or

(d) Any domestic employer, as defined in NRS 612.055, does not qualify for coverage because it does not meet the requirements of those sections.