Every employing unit which has, or subsequent to January 1, 1936, had, in its employ one or more persons performing services in employment shall file with the Administrator an application for an employer's identification number on a form provided by the Administrator. Each employing unit must carefully prepare the report with the full and clear information requested in the form and the instructions accompanying it.
Nev. Admin. Code § 612.040
NRS 612.220, 612.260