Nevada Revised Statutes Title 57. Insurance § 685A.038. “Principal place of business” defined

1. The state where the insured maintains its headquarters and where the insured's high-level officers direct, control and coordinate its business activities;

2. If the insured's high-level officers direct, control and coordinate its business activities in more than one state, the state in which the greatest percentage of the insured's taxable premium for that insurance contract is allocated; or

3. If the insured's high-level officers direct, control and coordinate its business activities outside of any state, the state to which the greatest percentage of the insured's taxable premium for that insurance contract is allocated.