NRS 104.8201
“Issuer.”
1.
With respect to an obligation on or a defense to a security, an “issuer” includes a person who:(a)
Places or authorizes the placing of his or her name on a security certificate, other than as authenticating trustee, registrar, transfer agent or the like, to evidence a share, participation or other interest in his or her property or in an enterprise, or to evidence his or her duty to perform an obligation represented by the certificate;(b)
Creates a share, participation or other interest in his or her property or in an enterprise, or undertakes an obligation, that is an uncertificated security;(c)
Directly or indirectly creates a fractional interest in his or her rights or property, if the fractional interest is represented by a security certificate; or(d)
Becomes responsible for, or in place of, any other person described as an issuer in this section.2.
With respect to an obligation on or defense to a security, a guarantor is an issuer to the extent of his or her guaranty, whether or not the guarantor’s obligation is noted on a security certificate.3.
With respect to registration of transfer, “issuer” means a person on whose behalf transfer books are maintained.
Source:
Section 104.8201 — “Issuer.”, https://www.leg.state.nv.us/NRS/NRS-104.html#NRS104Sec8201.