Nevada § 612.090 - “Employment”: Certain agricultural labor included

§ 612.090. “Employment”: Certain agricultural labor included

1. “ Employment ” includes agricultural labor if: (a) The services are performed in the employ of a person who: (1) Paid cash wages of $20,000 or more during any calendar quarter of the current

calendar year or preceding calendar year to persons employed in agricultural labor,

including, without limitation, an alien described in subsection 4 without regard to

whether the alien or the services performed by the alien are required to be covered

by the Federal Unemployment Tax Act; or (2) Employed 10 or more persons in agricultural labor, including, without limitation,

an alien described in subsection 4 without regard to whether the alien or the services

performed by the alien are required to be covered by the Federal Unemployment Tax

Act, some portion of the day for at least 20 days, each day being in a different calendar

week, during the current calendar year or preceding calendar year whether or not the

weeks were consecutive or the persons were employed at the same moment of time; and (b) The services are performed: (1) On a farm, in the employ of any person, in connection with cultivating the soil,

or in connection with raising or harvesting any agricultural or horticultural commodity,

including the raising, shearing, feeding, caring for, training and management of livestock,

bees, poultry and fur-bearing animals and wildlife. (2) In the employ of the owner or tenant or other operator of a farm, in connection

with the operation, management, conservation, improvement or maintenance of the farm

and its tools and equipment, or in salvaging timber or clearing land of brush and

other debris left by a hurricane, if the major part of the service is performed on

a farm. (3) In connection with the production or harvesting of any commodity defined as an

agricultural commodity in section 15(g) of the Agricultural Marketing Act, 12 U.S.C. § 1141j , or in connection with the ginning of cotton, or in connection with the operation

or maintenance of ditches, canals, reservoirs or waterways, not owned or operated

for profit, used exclusively for supplying and storing water for farming purposes. (4) Except as otherwise provided in subsection 2, in the employ of the operator of

a farm in handling, planting, drying, packing, packaging, processing, freezing, grading,

storing or delivering to storage or to market, or to a carrier for transportation

to market, in its unmanufactured state, any agricultural or horticultural commodity,

but only if the operator produced more than one-half of the commodity with respect

to which such service is performed. (5) Except as otherwise provided in subsection 2, in the employ of a group of operators

of farms, or a cooperative organization of which such operators are members, in the

performance of service described in subparagraph (4), but only if such operators produced

more than one-half of the commodity with respect to which such service is performed. (6) On a farm operated for profit although the service is not in the course of the

employer's trade or business. 2. The provisions of subparagraphs (4) and (5) of paragraph (b) of subsection 1 do

not apply to service performed in connection with commercial canning or commercial

freezing or in connection with any agricultural or horticultural commodity after its

delivery to a terminal market for distribution for consumption. 3. As used in this section, the term “ farm ” includes stock, dairy, poultry, fruit, fur-bearing animal and truck farms, plantations,

ranches, nurseries, ranges, greenhouses or other similar structures used primarily

for raising agricultural or horticultural commodities, and orchards. 4. The provisions of paragraph (b) of subsection 1 do not apply to services performed

by an alien admitted to the United States to perform agricultural labor pursuant to

sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act, 8 U.S.C. §§ 1184(c) and 1101(a)(15)(H)(ii)(a) , respectively, unless the alien or the services are required to be covered by the

Federal Unemployment Tax Act.