Nev. Rev. Stat. § 354.59815 — NV Code / Title 31 / Chapter 354 / Section 354.59815
Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for capital projects without approval of voters
Status: in_force

1. In addition to the allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811 , the board of county commissioners may levy a tax ad valorem on all taxable property in the county at a rate not to exceed 5 cents per $100 of the assessed valuation of the county.

2. If a tax is levied pursuant to subsection 1 in: (a) A county whose population is less than 100,000, the board of county commissioners shall direct the county treasurer to distribute quarterly the proceeds of the tax among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all of the local governments in the county for the 1990-1991 Fiscal Year. (b) A county whose population is 100,000 or more but less than 700,000, the board of county commissioners shall direct the county treasurer to distribute quarterly, from the proceeds of the tax for: (1) The fiscal year beginning on July 1, 2008: (I) Eighty-eight percent of those proceeds among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all the local governments in the county for the 1990-1991 Fiscal Year; and (II) Twelve percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235 . (2) The fiscal year beginning on July 1, 2009: (I) Seventy-six percent of those proceeds to the State Treasurer for deposit in the State General Fund; and (II) Twenty-four percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235 . (3) The fiscal year beginning on July 1, 2010: (I) Sixty-four percent of those proceeds to the State Treasurer for deposit in the State General Fund; and (II) Thirty-six percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235 . (4) The fiscal year beginning on July 1, 2011: (I) Fifty-two percent of those proceeds among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all the local governments in the county for the 1990-1991 Fiscal Year; and (II) Forty-eight percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235 . (5) Each fiscal year beginning on or after July 1, 2012: (I) Forty percent of those proceeds among the county and the cities and towns within that county in the proportion that the supplemental city-county relief tax distribution factor of each of those local governments for the 1990-1991 Fiscal Year bears to the sum of the supplemental city-county relief tax distribution factors of all the local governments in the county for the 1990-1991 Fiscal Year; and (II) Sixty percent of those proceeds to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235 . (c) A county whose population is 700,000 or more, from the proceeds of the tax for each fiscal year beginning on or after July 1, 2013: (1) Forty percent of those proceeds must be divided among the county and the cities within the county as provided in this subparagraph. The board of county commissioners shall direct the county treasurer to retain 30 percent and distribute quarterly the remaining 70 percent among the county and the cities within the county in the proportion that the projected assessed value of the unincorporated areas of the county and each of those cities for the fiscal year bears to the sum of the projected assessed values of the unincorporated areas and all those cities for that fiscal year. (2) Sixty percent of those proceeds must be remitted quarterly by the county treasurer to the State Treasurer for deposit in the State Highway Fund for administration pursuant to subsection 7 of NRS 408.235 . As used in this paragraph, “ projected assessed value ” means the assessed value of real and personal property in a county or city, as applicable, excluding real or personal property in any redevelopment area, which is projected by the Department of Taxation in the report prepared pursuant to NRS 361.4535 .

3. The board of county commissioners shall not reduce the rate of any tax levied pursuant to the provisions of subsection 1 without the approval of the State Board of Finance and each of the local governments that receives a portion of the tax, except that, if a local government declines to receive its portion of the tax in a particular year the levy may be reduced by the amount that local government would have received.
Nev. Rev. Stat. § 353D.050 — NV Code / Title 31 / Chapter 353D / Section 353D.050
“Contribution rate” defined
Status: in_force

<Section effective July 1, 2025. >

“ Contribution rate ” means the percentage of a covered employee's compensation that is withheld from the covered employee's compensation and paid to the Individual Retirement Account established or maintained for the covered employee through the Program.
Nev. Rev. Stat. § 353D.220 — NV Code / Title 31 / Chapter 353D / Section 353D.220
Transactions and interests prohibited for members of Board of Trustees, staff and administrators
Status: in_force

<Section effective July 1, 2025. >

A member of the Board and a person who serves on the staff of the Board or as an administrator of the Program shall not:

1. Directly or indirectly have any interest in the making of any investment under the Program or in any gains or profits accruing from such an investment;

2. Borrow any Program-related money or deposits, or use any such money or deposits in any manner, for himself or herself or as an agent or partner of others; or

3. Become an endorser, surety or obligor on any investment made through the Program.
Nev. Rev. Stat. § 356.080 — NV Code / Title 31 / Chapter 356 / Section 356.080
State Controller's warrant
Status: in_force

1. Whenever any warrant of the State Controller is presented to the State Treasurer for payment, the warrant becomes a check or order of the State Treasurer if the State Treasurer endorses thereon the name of the insured depository bank, insured credit union, insured savings and loan association or insured savings bank, where payable, and a number, as provided by NRS 356.070 , and countersigns his or her name thereto as State Treasurer.

2. The warrant must be drawn, as near as may be, upon the insured depository bank, insured credit union, insured savings and loan association or insured savings bank nearest the residence, if known, of the payee named in the warrant.
Nev. Rev. Stat. § 354.257 — NV Code / Title 31 / Chapter 354 / Section 354.257
Authority for removal of information concerning uncollectible accounts from records of county
Status: in_force

Except as otherwise provided by specific statute, the board of county commissioners may remove from the records of the county the amount of an account receivable and the name of the debtor, upon a determination by a centralized collection system established pursuant to NRS 244.207 or the district attorney that the account receivable is uncollectible and the recommendation of the county auditor that the account be removed.
Nev. Rev. Stat. § 354.590 — NV Code / Title 31 / Chapter 354 / Section 354.590
Actions of governing body by resolution or ordinance
Status: in_force

Whenever the terms of NRS 354.470 to 354.626 , inclusive, require or refer to action of a governing body by resolution, the governing body may at its discretion act by ordinance, if it is otherwise authorized by law to adopt ordinances.
Nev. Rev. Stat. § 354.200 — NV Code / Title 31 / Chapter 354 / Section 354.200
Payment of warrants in order of issuance
Status: in_force

1. All warrants or certificates of indebtedness issued by a county auditor shall be paid in the order in which they are issued.

2. Whenever any county warrant or certificate of indebtedness shall not be presented for payment within 6 months after notice shall have been given that the warrant or certificate is payable, the money held for payment of such warrant shall be paid out as other county funds, but whenever any warrant shall thereafter be presented the same shall be deemed then due and payable.

3. Nothing in this section shall be so construed as to prevent the transfer of money from one county fund to another, as provided by law.
Nev. Rev. Stat. § 354.486 — NV Code / Title 31 / Chapter 354 / Section 354.486
“Audit” defined
Status: in_force

“ Audit ” means the examination and analysis of financial statements, accounting procedures and other evidence made in conformity with generally accepted auditing standards in the United States for one or more of the following purposes:

1. Determining the propriety and mathematical accuracy of material financial transactions;

2. Ascertaining whether financial transactions have been properly recorded;

3. Ascertaining whether the financial statements prepared from the accounting records fairly present in all material respects the financial position and the results of financial operations and cash flows of the governmental unit in accordance with generally accepted accounting principles in the United States and on a basis which is consistent with that of the preceding year;

4. Evaluating internal accounting controls over financial reporting of the handling of the public money and public property;

5. Determining whether the fiscal controls established by law and administrative regulations are being properly applied;

6. Determining whether there is any evidence that fraud or dishonesty has occurred in the handling of funds or property;

7. Determining whether the acquisition, depreciation and disposition of property and equipment are accounted for in accordance with generally accepted accounting principles in the United States; and

8. Determining whether the removal of the uncollectible accounts receivable from the records of a governmental unit is done in accordance with the procedure established by law and administrative regulations.
Nev. Rev. Stat. § 353.3195 — NV Code / Title 31 / Chapter 353 / Section 353.3195
Regulations regarding use of electronic symbols to substitute or supplement signature of authorized officer
Status: in_force

1. The State Controller may provide by regulation for the use of electronic symbols to substitute or supplement the handwritten or facsimile signature of an authorized officer that indicates the officer's authorization or verification on a document required by the State Controller pursuant to the provisions of NRS 353.291 to 353.3245 , inclusive.

2. As used in this section, “authorized officer” means any official of this state or any of its departments, agencies or other instrumentalities or any of its political subdivisions whose signature is required pursuant to subsection 1.
Nev. Rev. Stat. § 353D.150 — NV Code / Title 31 / Chapter 353D / Section 353D.150
“Tax-favored retirement plan” defined
Status: in_force

<Section effective July 1, 2025. >

“ Tax-favored retirement plan ” means a retirement plan that is tax-qualified under or is described in and satisfies the requirements of section 401(a) , 401(k) , 403(a) , 403(b) , 408(k) or 408(p) of the Internal Revenue Code , 26 U.S.C. §§ 401(a) , 401(k) , 403(a) , 403(b) , 408(k) or 408(p) .
Nev. Rev. Stat. § 353.135 — NV Code / Title 31 / Chapter 353 / Section 353.135
Notice of limited time for presentment to be printed on face of warrant
Status: in_force

Every warrant issued by the State Controller must have the following words printed upon the face thereof: “Void if not presented for payment within 180 days after the date of issuance.”
Nev. Rev. Stat. § 353C.240 — NV Code / Title 31 / Chapter 353C / Section 353C.240
Development and operation of system for matching data to collect debts: Duties and liability of State Controller and financial institutions; use of system; confidentiality
Status: in_force

1. The State Controller shall enter into agreements with financial institutions doing business in this State to coordinate the development and operation of a system for matching data, using automated exchanges of data to the maximum extent feasible.

2. In addition to any other remedy provided for in this chapter, the State Controller may use the system for matching data developed and operated pursuant to subsection 1 to collect a debt, plus any applicable penalties and interest.

3. A financial institution in this State shall: (a) Cooperate with the State Controller in carrying out the provisions of subsection 1. (b) Use the system to provide to the State Controller for each calendar quarter the name, address of record, social security number or other number assigned for taxpayer identification of each person who maintains an account at the financial institution, as identified by the State Controller by name and social security number or other number assigned for taxpayer identification. (c) In response to the receipt from the State Controller of notification of debt that a person owes the State, encumber on behalf of the State Controller a portion of the assets of the person held by the financial institution sufficient to cover the debt and surrender those assets to the State Controller. A financial institution is not required to encumber or surrender any assets received by the financial institution on behalf of the person after the financial institution received the notice of the debt from the State Controller.

4. A financial institution may not be held liable in any civil or criminal action for: (a) Any disclosure of information to the State Controller pursuant to this section. (b) Encumbering or surrendering any assets held by the financial institution pursuant to this section. (c) Any other action taken in good faith to comply with the requirements of this section.

5. If a court issues an order to return to a person any assets surrendered by a financial institution pursuant to subsection 3, the State Controller is not liable to the person for any of those assets that have been provided to the State Controller in accordance with the order for the payment of a debt.

6. All information provided to the State Controller by a financial institution pursuant to this section is confidential and may only be used by the State Controller for use in the collection of a debt owed to the State.

7. As used in this section, “financial institution” has the meaning ascribed to it in NRS 239A.030 .
Nev. Rev. Stat. § 353C.125 — NV Code / Title 31 / Chapter 353C / Section 353C.125
Agency authorized to refuse to conduct additional transaction with certain debtors until payment of prior debts
Status: in_force

If, in a previous transaction between an agency and a person, a check or other method of payment was returned to the agency or otherwise dishonored upon presentation for payment because the person had insufficient money or credit with the drawee or financial institution to pay the check or other method of payment or because the person had stopped payment on the check or other method of payment, the agency may refuse to conduct an additional transaction with the person until the debt owed in the previous transaction is paid.
Nev. Rev. Stat. § 353.252 — NV Code / Title 31 / Chapter 353 / Section 353.252
Petty cash accounts: State Board of Examiners may authorize Clerk to authorize establishment by state agency; duties of Clerk
Status: in_force

1. The State Board of Examiners may authorize its Clerk, under such circumstances as it deems appropriate, to authorize a state agency to establish a petty cash account of not more than $500 out of the agency's budgeted resources.

2. If a petty cash account is authorized for any state agency pursuant to this section, the Clerk shall: (a) Define the purposes for which the petty cash account may be used; and (b) Provide that replenishment claims must be paid from the agency's budgeted resources and processed as other claims against the State are paid.
Nev. Rev. Stat. § 353.246 — NV Code / Title 31 / Chapter 353 / Section 353.246
Budgets of Public Employees' Retirement System, Legislative and Judicial Departments and Tahoe Regional Planning Agency
Status: in_force

1. Except as otherwise provided in subsection 2 of this section and subsections 6 and 7 of NRS 353.210 , the provisions of NRS 353.150 to 353.245 , inclusive, do not apply to agencies, bureaus, commissions and officers of the Legislative Department, the Public Employees' Retirement System, the Judicial Department of the State Government and the Tahoe Regional Planning Agency.

2. The Legislative Department, the Public Employees' Retirement System, the Judicial Department of the State Government and the Tahoe Regional Planning Agency shall submit their budgets to the Legislature in the same format as the proposed executive budget unless otherwise provided by the Legislative Commission. All projections of revenue and any other information concerning future state revenue contained in those budgets must be based upon the projections and estimates prepared by the Economic Forum pursuant to NRS 353.228 .
Nev. Rev. Stat. § 353.600 — NV Code / Title 31 / Chapter 353 / Section 353.600
Lease of property subject to agreement involving improvement to state property: Conditions for entry; review and approval
Status: in_force

1. Except as otherwise provided in this section, if an agreement pursuant to NRS 353.500 to 353.630 , inclusive, involves an improvement to property owned by the State of Nevada or the state agency, the State Land Registrar, in consultation with the State Treasurer and in conjunction with the agreement, upon approval of the State Board of Examiners, may enter into a lease of the property to which the improvement will be made if the lease: (a) Has a term of 35 years or less; and (b) Provides for rental payments that approximate the fair market rental of the property before the improvement is made, as determined by the State Land Registrar in consultation with the State Treasurer at the time the lease is entered into, which must be paid if the agreement terminates before the expiration of the lease because the Legislature fails to appropriate money for payments due pursuant to the agreement.

2. A lease entered into pursuant to this section may provide for nominal rental payments to be paid pursuant to the lease before the agreement terminates.

3. Before the State Land Registrar may enter into a lease pursuant to this section: (a) The State Land Registrar must submit the proposed lease to the Chief, the Director of the Department of Administration and the State Treasurer for their review and transmittal to the Board; and (b) The Board must approve the lease.
Nev. Rev. Stat. § 354.745 — NV Code / Title 31 / Chapter 354 / Section 354.745
Use of leases and lease-purchase and installment-purchase agreements: Provisions required to be included in agreement; applicability of provisions governing payment of prevailing wage
Status: in_force

If a local government enters into a lease or lease-purchase or installment-purchase agreement which involves the construction, alteration, repair or remodeling of an improvement:

1. The person or entity that executes one or more contracts or agreements for the actual construction, alteration, repair or remodeling of the improvement shall include in such a contract or agreement the contractual provisions and stipulations that are required to be included in a contract for a public work pursuant to the provisions of NRS 338.013 to 338.090 , inclusive.

2. The local government, the contractor who is awarded the contract or entered into the agreement to perform the construction, alteration, repair or remodeling of the improvement and any subcontractor on the project shall comply with the provisions of NRS 338.013 to 338.090 , inclusive, in the same manner as if the local government had undertaken the project or had awarded the contract.
Nev. Rev. Stat. § 357.080 — NV Code / Title 31 / Chapter 357 / Section 357.080
Action by private plaintiff; venue of actions
Status: in_force

1. Except as otherwise provided in this section and NRS 357.100 , a private plaintiff may bring an action pursuant to this chapter for a violation of NRS 357.040 on his or her own account and that of the State or a political subdivision, or both the State and a political subdivision. The action must be brought in the name of the State or the political subdivision, or both. After such an action is commenced, it may be dismissed only with written consent of the court and the Attorney General. The court and the Attorney General shall take into account the public purposes of this chapter and the best interests of the parties in dismissing the action or consenting to the dismissal, as applicable, and provide the reasons for dismissing the action or consenting to the dismissal, as applicable.

2. If a private plaintiff brings an action pursuant to this chapter, no person other than the Attorney General or the Attorney General's designee may intervene or bring a related action pursuant to this chapter based on the facts underlying the first action.

3. An action may not be maintained by a private plaintiff pursuant to this chapter: (a) Against a member of the Legislature or the Judiciary, an elected officer of the Executive Department of the State Government, or a member of the governing body of a political subdivision, if the action is based upon evidence or information known to the State or political subdivision at the time the action was brought. (b) If the action is based upon allegations or transactions that are the subject of a civil action or an administrative proceeding for a monetary penalty to which the State or political subdivision is already a party.

4. A complaint filed pursuant to this section must be placed under seal and so remain for at least 60 days or until the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 has elected whether to intervene. No service may be made upon the defendant until so ordered by the court.

5. On the date the private plaintiff files a complaint, he or she shall send a copy of the complaint to the Attorney General by mail with return receipt requested. The private plaintiff shall send with each copy of the complaint a written disclosure of substantially all material evidence and information he or she possesses. If a district attorney or city attorney has accepted a designation from the Attorney General pursuant to NRS 357.070 , the Attorney General shall forward a copy of the complaint to the district attorney or city attorney, as applicable.

6. An action pursuant to this chapter may be brought in any judicial district in this State in which the defendant can be found, resides, transacts business or in which any of the alleged fraudulent activities occurred.
Nev. Rev. Stat. § 354.6118 — NV Code / Title 31 / Chapter 354 / Section 354.6118
Interfund loans or loans to other local governments: Public hearing required
Status: in_force

Before making an interfund loan or loaning money to another local government, the governing body of the local government that wishes to make the loan must:

1. Determine at a public hearing that: (a) A sufficient amount of money is available for the loan and that money is not restricted as to its use; and (b) The loan of the money will not compromise the economic viability of the fund from which the money is loaned; and

2. Establish at the public hearing conducted pursuant to subsection 1: (a) The amount of time the money will be on loan from the fund; (b) The terms and conditions for repaying the loan; and (c) The rate of interest, if any, to be charged for the loan.
Nev. Rev. Stat. § 353B.190 — NV Code / Title 31 / Chapter 353B / Section 353B.190
Annual actuarial study
Status: in_force

The Board shall contract with a certified actuary to perform an annual actuarial study, the cost of which must be borne by the Trust Fund. The State Treasurer shall make available for inspection all records necessary to perform the actuarial study.
Nev. Rev. Stat. § 354.474 — NV Code / Title 31 / Chapter 354 / Section 354.474
Applicability to local governments; “local government” defined
Status: in_force

1. Except as otherwise provided in subsections 2 and 3, the provisions of NRS 354.470 to 354.626 , inclusive, apply to all local governments. For the purpose of NRS 354.470 to 354.626 , inclusive: (a) “ Local government ” means every political subdivision or other entity which has the right to levy or receive money from ad valorem or other taxes or any mandatory assessments, and includes, without limitation, counties, cities, towns, boards, school districts and other districts organized pursuant to chapters 244A, 318, 318A and 379 of NRS, NRS 450.550 to 450.750 , inclusive, and chapters 474, 541, 543 and 555 of NRS, and any agency or department of a county or city which prepares a budget separate from that of the parent political subdivision. (b) “ Local government ” includes the Nevada Rural Housing Authority for the purpose of loans of money from a local government in a county whose population is less than 100,000 to the Nevada Rural Housing Authority in accordance with NRS 354.6118 . The term does not include the Nevada Rural Housing Authority for any other purpose.

2. An irrigation district organized pursuant to chapter 539 of NRS shall fix rates and levy assessments as provided in NRS 539.667 to 539.683 , inclusive. The levy of such assessments and the posting and publication of claims and annual financial statements as required by chapter 539 of NRS shall be deemed compliance with the budgeting, filing and publication requirements of NRS 354.470 to 354.626 , inclusive, but any such irrigation district which levies an ad valorem tax shall comply with the filing and publication requirements of NRS 354.470 to 354.626 , inclusive, in addition to the requirements of chapter 539 of NRS .

3. An electric light and power district created pursuant to chapter 318 of NRS shall be deemed to have fulfilled the requirements of NRS 354.470 to 354.626 , inclusive, for a year in which the district does not issue bonds or levy an assessment if the district files with the Department of Taxation a copy of all documents relating to its budget for that year which the district submitted to the Rural Utilities Service of the United States Department of Agriculture.
Nev. Rev. Stat. § 353B.075 — NV Code / Title 31 / Chapter 353B / Section 353B.075
Limitations on construction of provisions
Status: in_force

The provisions of NRS 353B.010 to 353B.190 , inclusive, must not be construed as a promise or guarantee that a qualified beneficiary:

1. Will be admitted to, allowed to continue enrollment at or graduated from a community college or university; or

2. Will have the full cost of his or her tuition paid at a community college, college or university that is not a member of the Nevada System of Higher Education.
Nev. Rev. Stat. § 353.2771 — NV Code / Title 31 / Chapter 353 / Section 353.2771
Provision of resources of agencies and local governments required for grant or loan
Status: in_force

1. Except as otherwise provided in this section, no grant or loan may be made from the Account to a state agency or local government unless, as a condition of making the grant or loan, the state agency or local government agrees to provide an amount of its resources equal to at least 25 percent of the grant or loan. The State Board of Examiners shall determine the type, value and amount of the resources, including money, labor, materials, supplies and equipment, that is required to be provided by the state agency or local government.

2. If a state agency or local government submits a request for a grant or loan pursuant to NRS 353.2755 and: (a) It maintains a policy of insurance providing coverage for damages, injuries or other losses incurred because of a disaster; or (b) If the request is submitted by a local government, it has established a district for the control of floods pursuant to NRS 543.170 to 543.830 , inclusive, the State Board of Examiners may recommend that the state agency or local government provide a portion of its resources in an amount that is less than the amount required pursuant to subsection 1.

3. The State Board of Examiners may, if it determines that the state agency or local government is unable to provide any portion of its resources as its contribution for the receipt of a grant or loan, recommend that the state agency or local government not be required to provide any portion of its resources as a condition for the receipt of the grant or loan.
Nev. Rev. Stat. § 353.120 — NV Code / Title 31 / Chapter 353 / Section 353.120
Payment ordered or approved by State Board of Examiners
Status: in_force

1. If the State Board of Examiners is satisfied of the correctness and justice of a claim for refund of money paid into a county treasury and deposited in the State Treasury, it shall order the State Controller to draw his or her warrant for the amount of the overpayment so deposited in favor of the person entitled to the refund.

2. Every refund ordered or approved by the State Board of Examiners must be paid: (a) From the fund or account into which the money refunded was originally paid, if there is unencumbered money in that fund or account. (b) Otherwise, from the Reserve for Statutory Contingency Account.
Nev. Rev. Stat. § 354.59801 — NV Code / Title 31 / Chapter 354 / Section 354.59801
Local government to file copy of final budget and final plan for capital improvements for public inspection
Status: in_force

Each local government shall file in the office of the clerk or secretary of its governing body, for public record and inspection:

1. A copy of its final budget; and

2. A copy of its final plan for capital improvements prepared pursuant to NRS 354.5945 and, if applicable, NRS 350.013 .
Nev. Rev. Stat. § 355.350 — NV Code / Title 31 / Chapter 355 / Section 355.350
Regulations
Status: in_force

The State Treasurer shall adopt regulations:

1. Establishing a process for giving notice to a company of the inclusion of that company on the list of scrutinized companies created pursuant to NRS 355.335 ;

2. Establishing the process for the removal of a company from the list of scrutinized companies created pursuant to NRS 355.335 ; and

3. Deemed necessary by the State Treasurer to carry out the provisions of NRS 355.300 to 355.350 , inclusive.
Nev. Rev. Stat. § 356.135 — NV Code / Title 31 / Chapter 356 / Section 356.135
Procedure for sale of securities if depository fails to pay deposit on demand
Status: in_force

1. If an insured bank, insured credit union, insured savings and loan association or insured savings bank fails to pay a deposit, or any part thereof, on demand of the county treasurer, the county treasurer, with the written approval of the board of county commissioners, forthwith shall: (a) Advertise the securities for sale for not less than 10 days in a newspaper of general circulation published within this state. (b) Sell the securities, or a sufficient amount thereof, to repay the deposit, at public or private sale to the highest and best bidder. (c) Apply the proceeds of the sale, including accrued interest, if any, toward the cancellation of the deposit.

2. If there is an excess of the proceeds or of security, or both, after the satisfaction of the deposit, the excess must be returned to the depository bank, credit union, savings and loan association or savings bank or its successor in interest.

3. This section does not prevent the depository bank, credit union, savings and loan association or savings bank, or the commissioner of financial institutions in charge thereof, or the legally constituted receiver or liquidator thereof from redeeming the securities within a reasonable time, as determined by the board of county commissioners, at such a price as will repay to the county treasurer the full amount of the deposit in the depository.
Nev. Rev. Stat. § 356.025 — NV Code / Title 31 / Chapter 356 / Section 356.025
Requirements for use of first mortgage or first deed of trust as collateral
Status: in_force

1. To be accepted as collateral for a deposit of money by the State Treasurer, first mortgages or first deeds of trust must be on real property which is located in this state and is used for residences of single families.

2. Each such first mortgage or first deed of trust must be accompanied by the promissory note which it secures.

3. No first mortgage or first deed of trust may be accepted for such collateral if: (a) Any payment on the related promissory note is more than 30 days past due; (b) A prior lien is on the mortgage or deed; (c) In the case of a mortgage, an action to foreclose has been commenced or, in the case of a deed of trust, a notice of default and election to sell has been recorded; (d) In the case of a loan which is not insured or guaranteed by the Federal Government, the initial amount lent was greater than 80 percent of the appraised value of the real property at the time the loan was made; (e) The loan has been outstanding for less than 1 year; (f) The grantor of the property resides on the property; or (g) The loan does not meet the requirements for eligibility of the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association or the Government National Mortgage Association, although it is not necessary that any of those agencies have participated in the loan.

4. If any collateral consisting of a promissory note with a mortgage or deed of trust is found not to meet the requirements of this section, the depository bank, credit union, savings and loan association or savings bank shall substitute a note of equal or greater value which does meet the requirements.

5. The financial institution shall assign the pledged mortgages and deeds of trust to the depositor and deliver them with their promissory notes to the trust company. The assignment must be recorded when the financial institution fails to pay any part of the deposit for which the security is pledged.
Nev. Rev. Stat. § 353.2655 — NV Code / Title 31 / Chapter 353 / Section 353.2655
Nevada Protection Account
Status: in_force

1. There is hereby created the Nevada Protection Account in the State General Fund.

2. The money in the Account must be used to protect the State of Nevada and its residents through funding activities to prevent the location of a federal nuclear waste repository at Yucca Mountain.

3. The Account must be administered by the Governor, who may: (a) Apply for and accept any gift, donation, bequest, grant or other source of money for deposit in the Account; and (b) Expend any money received pursuant to paragraph (a) in accordance with subsection 2.

4. The interest and income earned on the money in the Account, after deducting any applicable charges, must be credited to the Account.

5. The money in the Account must remain in the Account and does not revert to the State General Fund at the end of any fiscal year.
Nev. Rev. Stat. § 353A.065 — NV Code / Title 31 / Chapter 353A / Section 353A.065
Annual report
Status: in_force

1. Within 90 days after the end of each fiscal year, the Administrator shall submit an annual report to the Committee for its approval which: (a) Lists the agencies to which the Division provided training and assistance; (b) Separately lists any other activities undertaken by the Division that are related to the provision of training and assistance and the status of those activities; (c) Contains a list of the final reports that have been submitted pursuant to NRS 353A.085 ; (d) Contains a separate list of any other activities undertaken by the Division that are related to the final reports submitted pursuant to NRS 353A.085 and the status of those activities; and (e) Describes the accomplishments of the Division.

2. The Administrator shall provide a copy of the annual report to the: (a) Committee; (b) Director; (c) Interim Finance Committee; and (d) Legislative Auditor.
Nev. Rev. Stat. § 353C.226 — NV Code / Title 31 / Chapter 353C / Section 353C.226
Debt Recovery Account: Creation; use; expenditure of money in Account
Status: in_force

1. The Debt Recovery Account is hereby created in the State General Fund.

2. Money in the Account may only be used for support of the debt collection efforts of the State Controller pursuant to this chapter.

3. Money transferred to the Account is a continuing appropriation solely for the purpose of authorizing the expenditure of the transferred money for the purpose set forth in subsection 2.

4. Upon the approval of the Interim Finance Committee, the State Controller may expend money in the Account.
Nev. Rev. Stat. § 353A.085 — NV Code / Title 31 / Chapter 353A / Section 353A.085
Revised Statutes Preliminary findings and recommendations of audit; written statement of acceptance, explanation or rebuttal from agency; final report; confidentiality
Status: in_force

1. After each audit is completed, the Administrator or the Administrator’s designated representative shall submit a copy of the preliminary findings and recommendations of the audit to the head of the audited agency. Within 10 working days after receipt of the preliminary findings and recommendations, the head of the agency shall submit to the Administrator a written statement of acceptance, explanation or rebuttal concerning the findings. The Administrator shall include the statement of the head of the agency in the final report.

2. The Administrator shall submit a final report to the Committee and the head of the audited agency.

3. Except as otherwise provided in NRS 353A.031 to 353A.100 , inclusive, the Administrator shall not disclose the content of any audit before the final report is submitted to the Committee pursuant to subsection 2 except in the case of alleged illegal acts which must be reported immediately upon discovery.
Nev. Rev. Stat. § 353.500 — NV Code / Title 31 / Chapter 353 / Section 353.500
Definitions
Status: in_force

As used in NRS 353.500 to 353.630 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 353.510 to 353.540 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 353B.350 — NV Code / Title 31 / Chapter 353B / Section 353B.350
Administration by State Treasurer; establishment and use of Program, Administrative and Endowment Accounts
Status: in_force

1. The Trust Fund and any account established by the State Treasurer pursuant to this section must be administered by the State Treasurer.

2. The State Treasurer shall establish such accounts as he or she determines necessary to carry out his or her duties pursuant to NRS 353B.300 to 353B.370 , inclusive, including, without limitation: (a) A Program Account in the Trust Fund; and (b) An Administrative Account and an Endowment Account in the State General Fund.

3. The Program Account must be used for the receipt, investment and disbursement of money pursuant to savings trust agreements.

4. The Administrative Account must be used for the deposit and disbursement of money to administer and market the Nevada College Savings Program and to supplement the administration and marketing of the Nevada Higher Education Prepaid Tuition Program set forth in NRS 353B.010 to 353B.190 , inclusive.

5. In addition to the money transferred pursuant to NRS 353B.335 and deposited pursuant to NRS 353B.360 , the Endowment Account must be used for the deposit of any money received by the Nevada College Savings Program that is not received pursuant to a savings trust agreement and, in the determination of the State Treasurer, is not necessary for the use of the Administrative Account. Except as otherwise provided in NRS 353B.360 , the money in the Endowment Account may be expended for any purpose related to: (a) The funding of accounts created under the Nevada College Kick Start Program established pursuant to NRS 353B.335 ; (b) The Governor Guinn Millennium Scholarship Program created pursuant to NRS 396.926 , including, without limitation, the costs of administering the Program, but such costs must not exceed an amount equal to 3 percent of the anticipated annual revenue to the State of Nevada from the settlement agreements with and civil actions against manufacturers of tobacco products anticipated for deposit in the Trust Fund; (c) The administrative costs, as approved by the Legislature or the Interim Finance Committee, of activities related to the Nevada Higher Education Prepaid Tuition Program set forth in NRS 353B.010 to 353B.190 , inclusive, and the Nevada College Savings Program set forth in NRS 353B.300 to 353B.370 , inclusive, including the Nevada College Kick Start Program; (d) The costs of marketing related to the Nevada Higher Education Prepaid Tuition Program set forth in NRS 353B.010 to 353B.190 , inclusive, and the Nevada College Savings Program set forth in NRS 353B.300 to 353B.370 , inclusive, including the Nevada College Kick Start Program, but such costs must not exceed an amount equal to 7 percent of the money in the Endowment Account, other than money deposited pursuant to NRS 353B.360 , that was received during the first fiscal year of the immediately preceding biennium by the Nevada College Savings Program, was not received pursuant to a savings trust agreement and, in the determination of the State Treasurer, was not necessary for the use of the Administrative Account; (e) The costs of providing programs for the financial education of residents of this State and the Nevada ABLE Savings Program, including, without limitation, the costs related to administering such programs, the costs of employing a Deputy of Financial Literacy and Security pursuant to subsection 1 of NRS 226.100 and the costs of carrying out the provisions of NRS 427A.882 to 427A.896 , inclusive, but such costs must not exceed an amount equal to 10 percent of the money in the Endowment Account that was received during the first fiscal year of the immediately preceding biennium by the Nevada College Savings Program, was not received pursuant to a savings trust agreement and, in the determination of the State Treasurer, was not necessary for the use of the Administrative Account; or (f) The costs of carrying out the provisions of NRS 226.500 to 226.590 , inclusive.
Nev. Rev. Stat. § 353.040 — NV Code / Title 31 / Chapter 353 / Section 353.040
Policies and procedures
Status: in_force

The State Board of Examiners shall have authority to establish policies and procedures for its government not inconsistent with law.
Nev. Rev. Stat. § 353.353 — NV Code / Title 31 / Chapter 353 / Section 353.353
Temporary advance from State General Fund for authorized expenses of Division of Emergency Management of Office of the Military during state of emergency or declaration of disaster
Status: in_force

1. If, during a state of emergency or declaration of disaster proclaimed pursuant to NRS 414.070 , the Chief of the Division of Emergency Management of the Office of the Military determines that the balance in the Emergency Assistance Account created by NRS 414.135 is insufficient to cover the expenses relating to the emergency or disaster that are authorized pursuant to NRS 414.135 , the Chief may request from the Director of the Office of Finance a temporary advance from the State General Fund to the Emergency Assistance Account for the payment of those expenses.

2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of his or her approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.

3. Any money which is advanced from the State General Fund to the Emergency Assistance Account pursuant to subsection 1 must be repaid as soon as the money which the advance replaced is deposited in the Emergency Assistance Account.
Nev. Rev. Stat. § 355.010 — NV Code / Title 31 / Chapter 355 / Section 355.010
Creation; members
Status: in_force

1. The State Board of Finance is hereby created.

2. The State Board of Finance shall consist of the Governor, the State Controller, the State Treasurer and two other members to be appointed by the Governor for terms of 4 years each.

3. At least one of the members appointed by the Governor shall be actively engaged in commercial banking in this state.
Nev. Rev. Stat. § 354.535 — NV Code / Title 31 / Chapter 354 / Section 354.535
“General long-term debt” defined
Status: in_force

“ General long-term debt ” means debt which is legally payable from general revenues and is backed by the full faith and credit of a governmental unit. The term includes obligations issued by a local government pursuant to chapter 350 of NRS and other long-term liabilities, including, without limitation, accrued compensated absences and claims for workers' compensation.
Nev. Rev. Stat. § 353.1475 — NV Code / Title 31 / Chapter 353 / Section 353.1475
Additional fee for providing service to customer in expeditious or convenient manner; Account for Expedited Services
Status: in_force

1. Except as otherwise provided in this subsection and by specific statute, a state agency may charge, in addition to the fee otherwise imposed for a service provided by the agency, a reasonable fee for providing the service in an expedited manner or in a manner that is expeditious or convenient to the customer. A state agency shall not charge a fee pursuant to this subsection if it is otherwise authorized to charge a fee for providing special services.

2. The fee authorized pursuant to subsection 1 must not exceed 5 percent of the fee otherwise imposed.

3. All fees collected by a state agency pursuant to this section must be deposited with the State Treasurer for credit to the Account for Expedited Services, which is hereby created in the State General Fund. Any amount remaining in the Account at the end of a fiscal year must be carried forward to the next fiscal year.
Nev. Rev. Stat. § 353B.360 — NV Code / Title 31 / Chapter 353B / Section 353B.360
Gifts, grants and other donations: Authority to apply for and accept; use; deposit
Status: in_force

The Board may apply for and accept a grant and may accept any gift, bequest, devise or other donation provided by a public or private source for administrative costs or costs of marketing the Nevada College Savings Program set forth in NRS 353B.300 to 353B.370 , inclusive, including the Nevada College Kick Start Program, in accordance with the provisions of NRS 353.150 to 353.245 , inclusive. Such money must be deposited in the Endowment Account established pursuant to subsection 2 of NRS 353B.350 .
Nev. Rev. Stat. § 353D.310 — NV Code / Title 31 / Chapter 353D / Section 353D.310
Requirements
Status: in_force

<Section effective July 1, 2025. >

The Program designed, established and operated by the Board pursuant to NRS 353D.300 must provide, without limitation, that:

1. Each covered employer shall automatically enroll the covered employee in the Program or in a similar program offered by a trade association or chamber of commerce, unless the employee elects to opt out of the Program, or if applicable, the similar program offered by a trade association or chamber of commerce.

2. Contributions must be withheld from the compensation of each covered employee at the contribution rate set by the Board unless the covered employee elects not to contribute or to contribute at a different rate.

3. An Individual Retirement Account established and maintained through the Program must qualify for favorable federal income tax treatment pursuant to section 408 or 408A of the Internal Revenue Code , 26 U.S.C. § 408 or 408A .

4. To the extent consistent with federal law, a covered employee may withdraw from the employee's Individual Retirement Account at any time if necessary to meet a financial or other emergency.

5. The Board may establish intervals after which a covered employee who opted out of the Program may later elect to participate in the Program.

6. A covered employer must deposit a covered employee's withheld contributions under the Program with the Trustee in such manner as is determined by the Board, but in no case later than 10 business days after the date such amounts otherwise would have been paid to the covered employee.

7. The Board shall determine the rules and procedures for withdrawals, distributions, transfers and rollovers of Individual Retirement Accounts and for the designation of Individual Retirement Account beneficiaries.

8. The Board shall determine a method for employers other than covered employers and employees other than covered employees to participate in the Program, if allowed under federal law.

9. The Board shall prepare or cause to be prepared informational materials and required disclosures regarding the Program for distribution by covered employers to covered employees. Such materials must include, without limitation: (a) A description of the benefits and risks associated with making contributions through the Program; (b) Instructions about how to obtain additional information about the Program; (c) A description of the federal and state income tax consequences of an Individual Retirement Account, which may consist of or include the disclosure statement required to be distributed by the Trustee by the Internal Revenue Code and the Treasury Regulations adopted thereunder; (d) A statement that covered employees seeking financial advice should contact their own financial advisers, that covered employers are not in a position to provide financial advice and that covered employers are not liable for decisions covered employees make concerning the Program; (e) A statement that the Program is not an employer-sponsored retirement plan; (f) A statement that neither the Program nor the covered employee's Individual Retirement Account established or maintained through the Program is guaranteed by the State; and (g) A statement that: (1) Neither a covered employer nor the State will monitor or has an obligation to monitor the covered employee's eligibility under the Internal Revenue Code to make contributions to an Individual Retirement Account or to monitor whether the covered employee's contributions to the Individual Retirement Account established or maintained for the covered employee through the Program exceed the maximum permissible Individual Retirement Account contribution; (2) It is the covered employee's responsibility to monitor such matters; and (3) Neither the State nor the covered employer will have any liability with respect to any failure of the covered employee to be eligible to make Individual Retirement Account contributions or for making any contribution in excess of the maximum Individual Retirement Account contribution.

10. The Board shall prepare or cause to be prepared information, forms or instructions to be furnished to covered employees at such times as the Board determines that provide the covered employee with the procedures for, without limitation: (a) Making contributions to the covered employee's Individual Retirement Account established or maintained through the Program, including, without limitation, a description of the default contribution rate, any automatic escalation rate or frequency and the covered employee's right to elect to make no contribution or to change the contribution rate; (b) Making an investment election with respect to the covered employee's Individual Retirement Account established or maintained through the Program, including a description of the default investment fund; (c) Making transfers, rollovers, withdrawals and other distributions from the covered employee's Individual Retirement Account; and (d) Exercising the covered employee's right to opt out of the Program.

11. Each covered employer shall deliver or facilitate the delivery of the items set forth in subsections 9 and 10, and any other information required by the Board, to each covered employee at such time and in such manner as determined by the Board.

12. The Program shall be designed and operated in a manner that will cause it not to be an employee pension benefit plan within the meaning of section 3(2) of the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1002(2) .
Nev. Rev. Stat. § 353.274 — NV Code / Title 31 / Chapter 353 / Section 353.274
Authorized grants to state agencies
Status: in_force

Money in the Account may be distributed as a grant to a state agency because of a disaster for the payment of expenses incurred by the state agency for:

1. The repair or replacement of public roads, public streets, bridges, water control facilities, public buildings, public utilities, recreational facilities and parks owned by the State and damaged by the disaster;

2. Any emergency measures undertaken to save lives, protect public health and safety or protect public property, including, without limitation, an emergency measure undertaken in response to a crisis involving violence on school property, at a school activity or on a school bus, in the jurisdiction in which the disaster occurred;

3. The removal of debris from publicly or privately owned land and waterways undertaken because of the disaster;

4. The administration of a disaster assistance program; and

5. Any project to prevent or reduce the likelihood of damage to property or injury to persons resulting from a similar disaster in the future.
Nev. Rev. Stat. § 354.482 — NV Code / Title 31 / Chapter 354 / Section 354.482
“Appropriation” defined
Status: in_force

“Appropriation” means an authorization by a governing body to make expenditures and to incur obligations for specified purposes.
Nev. Rev. Stat. § 354.570 — NV Code / Title 31 / Chapter 354 / Section 354.570
“Special revenue fund” defined
Status: in_force

“ Special revenue fund ” means a fund used to account for specific revenue sources, other than sources for major capital projects, which are restricted by law to expenditure for specified purposes.
Nev. Rev. Stat. § 353.215 — NV Code / Title 31 / Chapter 353 / Section 353.215
Work programs for fiscal year: Electronic storage; contents; review and approval; expenditures made on basis of allotments
Status: in_force

1. The Budget Division of the Office of Finance shall maintain a computer network, computer system or other similar means of electronic storage for the work programs of the departments, institutions and agencies of the Executive Department of the State Government.

2. Work programs that are included in the system established pursuant to subsection 1 must: (a) Include all appropriations or other funds from any source whatever made available to the department, institution or agency for its operation and maintenance and for the acquisition of property. (b) Show the requested allotments of appropriations or other funds by month or other period as the Chief may require for the entire fiscal year.

3. Not later than July 1 of each year, the Governor, through the Chief, shall require the head of each department, institution and agency of the Executive Department of the State Government to: (a) Review for the ensuing fiscal year its work program that is included in the system established pursuant to subsection 1; and (b) Notify the Governor through the Chief of any errors or omissions in its work program.

4. The Governor, with the assistance of the Chief, shall review the requested allotments with respect to the work program of each department, institution or agency, and the Governor shall, if the Governor deems it necessary, revise, alter or change such allotments before approving the same. The aggregate of such allotments must not exceed the total appropriations or other funds from any source whatever made available to the department, institution or agency for the fiscal year in question.

5. The Chief shall transmit a copy of the allotments as approved by the Governor to the head of the department, institution or agency concerned, to the State Treasurer, to the State Controller and to the Fiscal Analysis Division of the Legislative Counsel Bureau.

6. All expenditures to be made from the appropriations or other funds from any source whatever must be made on the basis of such allotments and not otherwise, and must be broken down into such classifications as the Chief may require.
Nev. Rev. Stat. § 353B.003 — NV Code / Title 31 / Chapter 353B / Section 353B.003
“Marketing” defined
Status: in_force

“ Marketing ” means activities relating to marketing and promotion, including, without limitation, market research, public relations, branding and creative services, design and purchase of advertising, design and printing or production of collateral and promotional items, event sponsorships, incentives payable to a student's scholarship or savings trust account and website design and development. The term includes all such activities performed for the purposes of this chapter, whether performed by state employees or other persons.
Nev. Rev. Stat. § 353C.150 — NV Code / Title 31 / Chapter 353C / Section 353C.150
Application for entry of summary judgment: Conditions; notice to debtor; filing requirements
Status: in_force

1. In addition to any other remedy provided for in this chapter, if a person who owes a debt to an agency: (a) Fails to pay the debt when it is due, or fails to pay an agreed upon amount in satisfaction of the debt; or (b) Defaults on a written or other agreement relating to the payment of the debt, the State Controller may, within 4 years after the date on which the debt became due or the date on which the debtor defaulted, as appropriate, file with the office of the clerk of a court of competent jurisdiction an application for the entry of summary judgment against the debtor for the amount due.

2. The State Controller shall, not less than 15 days before the date on which he or she intends to file the application, notify the debtor of the State Controller’s intention to file the application. The notification must be sent by certified mail to the last known address of the debtor and must include the name of the agency to which the debt is owed, the amount sought to be recovered and the date on which the application will be filed with the court.

3. An application for the entry of summary judgment must: (a) Be accompanied by a certificate that specifies: (1) The amount of the debt, including any interest and penalties due; (2) The name and address of the debtor, as the name and address of the debtor appear on the records of the State Controller; (3) The basis for the determination of the amount due; and (4) That the State Controller has complied with the applicable provisions of law relating to the determination of the amount required to be paid; and (b) Include: (1) A request that judgment be entered against the debtor for the amount specified in the certificate; and (2) Evidence that the debtor was notified of the application for the entry of summary judgment in accordance with subsection 2.
Nev. Rev. Stat. § 353.349 — NV Code / Title 31 / Chapter 353 / Section 353.349
Temporary advance from State General Fund for certain authorized expenses of Division of Public and Behavioral Health of Department of Health and Human Services
Status: in_force

1. If the Administrator of the Division of Public and Behavioral Health of the Department of Health and Human Services determines that current claims exceed the amount of money available because revenue from billed services has not been collected or because of a delay in the receipt of money from federal grants, the Administrator may request from the Director of the Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.

2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of the Director's approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.

3. An advance from the State General Fund: (a) May be approved by the Director of the Office of Finance for the following budget accounts of the Division of Public and Behavioral Health of the Department of Health and Human Services: (1) Environmental Health Services; (2) Community Health Services; (3) Women, Infants and Children Food Supplement; (4) Health Care Facilities Regulation; and (5) Radiation Control. (b) Is limited to 25 percent of the revenues expected to be received in the current fiscal year from any source other than legislative appropriation.

4. Any money which is temporarily advanced from the State General Fund to an account pursuant to subsection 3 must be repaid by August 31 following the end of the immediately preceding fiscal year.
Nev. Rev. Stat. § 355.190 — NV Code / Title 31 / Chapter 355 / Section 355.190
Loans and advances of credit by Federal Housing Administrator
Status: in_force

1. Subject to such regulations as may be prescribed by the Federal Housing Administrator, the State of Nevada and any city or county or instrumentality thereof are authorized: (a) To make such loans and advances of credit, and purchases of obligations representing the loans and advances of credit, as are eligible for insurance by the Federal Housing Administrator, and to obtain such insurance. (b) To make such loans secured by mortgage on real property as are eligible for insurance by the Federal Housing Administrator, and to obtain such insurance. (c) To purchase, invest in, and dispose of notes or bonds secured by mortgage insured by the Federal Housing Administrator, securities of national mortgage associations, and debentures issued by the Federal Housing Administrator.

2. No law of this state prescribing the nature, amount or form of security or requiring security upon which loans or advances of credit may be made, or prescribing or limiting interest rates upon loans or advances of credit, or prescribing or limiting the period for which loans or advances of credit may be made, shall apply to loans, advances of credit or purchases made pursuant to subsection 1.

3. All loans, advances of credit, and purchases of obligations described in this section heretofore made and insured pursuant to the terms of the National Housing Act are hereby validated and confirmed.
Nev. Rev. Stat. § 353.640 — NV Code / Title 31 / Chapter 353 / Section 353.640
Criteria; applicability of laws governing public works; subcontracts; provisions required to be included in agreement with prime contractor
Status: in_force

1. An organization may partner with a state agency and provide private financing only for the construction of a hospital, medical education building or medical research building in this State if the organization: (a) Qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c) and a supporting organization pursuant to 26 U.S.C. § 509(a)(3) ; and (b) Is organized and operated to support the state agency in the construction of a hospital, medical education building or medical research building in this State.

2. An organization that meets the criteria set forth in subsection 1: (a) Is exempt from the provisions of NRS 338.1375 to 338.139 , inclusive, in selecting a contractor for a project developed by the organization; (b) Shall comply with the provisions of NRS 338.013 to 338.090 , inclusive; and (c) Is exempt from the provisions of chapter 341 of NRS and not subject to the oversight or involvement of the State Public Works Division of the Department of Administration, except for any authority of the Deputy Administrator of the Public Works-Compliance and Code Enforcement Section exercised pursuant to subsection 2 of NRS 341.145 .

3. All subcontracts for a project developed by an organization that meets the criteria set forth in subsection 1 must be competitively bid pursuant to NRS 338.1685 to 338.16995 , inclusive. An eligible subcontractor who bids on such a project is entitled to receive a preference in bidding pursuant to subsection 3 or 4 of NRS 338.1389 .

4. Any contract or agreement entered into with a prime contractor for a project developed by an organization that meets the criteria set forth in subsection 1 must include, without limitation, provisions requiring: (a) That at least 15 percent of the subcontracts for the project will be awarded to local small businesses; and (b) The prime contractor to comply with the requirements of NRS 338.01165 for the use of apprentices.

5. As used in this section, “ state agency ” means an agency, board, bureau, commission, department, division, elected officer or any other unit of the Executive Department of the State Government. The term includes the Nevada System of Higher Education.
Nev. Rev. Stat. § 354.59887 — NV Code / Title 31 / Chapter 354 / Section 354.59887
Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility
Status: in_force

If a city or county adopts an ordinance imposing or increasing a fee:

1. The entire amount of any fee to which the ordinance applies must be: (a) Imposed at the same rate upon each public utility that provides similar services within the jurisdiction of the city or county; and (b) Paid by the public utility to the city or county in legal tender of the United States or in a check, draft or note that is payable in legal tender of the United States.

2. The city or county: (a) Shall require each public utility to which the ordinance applies to pay quarterly the fees imposed upon it that it has collected from its customers. (b) May, to the extent it determines that it is impracticable to collect from a public utility to which the ordinance applies any of the fees imposed upon the public utility, collect any of those fees directly from the customers of the public utility located within the jurisdiction of the city or county in proportion to the amount of revenue the public utility derives from each of those customers. (c) May, except as otherwise provided in this paragraph, assess combined penalties and interest of not more than 2 percent per month of the delinquent amount of any fee to which the ordinance applies. If a city annexes any land, it may not assess any penalties or interest pursuant to this paragraph regarding any fee imposed for the operation of a public utility within the annexed land during any period: (1) Before the effective date of the annexation; or (2) More than 30 days before the city provides the public utility with notice of the annexation, whichever occurs later. (d) May provide, by ordinance, that the fees imposed upon the public utility may be collected from a governmental entity of the State if that entity is a customer of the public utility.

3. A public utility to which the ordinance applies shall, except for any fees collected by the city or county pursuant to paragraph (b) of subsection 2, collect the aggregate of all its fees imposed by the city or county directly from its customers located within the jurisdiction of the city or county in proportion to the amount of revenue the public utility derives from each of those customers. The fees may be shown on a customer's bill individually or collectively.

4. A public utility to which the ordinance applies shall not collect from a customer any penalties or interest assessed pursuant to paragraph (c) of subsection 2.
Nev. Rev. Stat. § 357.010 — NV Code / Title 31 / Chapter 357 / Section 357.010
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 357.020 to 357.030 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 353A.031 — NV Code / Title 31 / Chapter 353A / Section 353A.031
Definitions
Status: in_force

As used in NRS 353A.031 to 353A.100 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 353A.034 and 353A.036 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 353B.300 — NV Code / Title 31 / Chapter 353B / Section 353B.300
“Trust Fund” defined
Status: in_force

As used in NRS 353B.300 to 353B.370 , inclusive, unless the context otherwise requires, “ Trust Fund ” means the Nevada College Savings Trust Fund created by NRS 353B.340 .
Nev. Rev. Stat. § 354.675 — NV Code / Title 31 / Chapter 354 / Section 354.675
Technical financial assistance from Department of Taxation: Request; notice and hearing; order; request by Department for assistance of Committee on Local Government Finance; allocation from Contingency Account
Status: in_force

1. If the Department determines that one or more of the conditions identified in paragraphs (a) to (aa), inclusive, of subsection 2 of NRS 354.685 exist in a local government, and after giving consideration to the severity of each such condition, the Department shall provide written notice to the local government, the Commission and the Committee that the local government has been placed on fiscal watch by the Department. The Department shall not remove a local government from fiscal watch until the Executive Director determines that such conditions no longer exist or the Executive Director submits a recommendation to the Committee pursuant to subsection 2 of NRS 354.685 .

2. If a local government is placed on fiscal watch pursuant to subsection 1, the governing body of the local government may adopt a resolution requesting the Commission to order the Department, in consultation with the local government and the Committee, to provide appropriate technical financial assistance to the local government.

3. Upon receipt of a resolution adopted pursuant to subsection 2, the Nevada Tax Commission shall place the request for technical financial assistance on the agenda for the next practicable scheduled meeting of the Commission and notify the governing body of the local government of the time and place at which one or more representatives of the local government must appear to present the request.

4. After hearing the request for technical financial assistance and any recommendations of the Committee, if the Nevada Tax Commission finds that the local government is in need of technical financial assistance, the Commission shall order the Department to provide the assistance. The order must include such terms and conditions as the Commission deems appropriate and may include a schedule or rate of payment for the services of the Department.

5. If the governing body adopts a resolution accepting the terms and conditions established pursuant to subsection 4, the Department shall provide such technical financial assistance to the local government as the Department deems necessary and appropriate.

6. The Department may request from the Committee any assistance it deems appropriate to carry out the provisions of this section.

7. The Department shall continue to provide assistance to the local government pursuant to this section until the Nevada Tax Commission issues an order requiring the Department to cease providing the assistance. The Nevada Tax Commission may issue such an order upon its own motion, upon receipt of a request for such an order from the Department or the Committee, or upon receipt of a resolution adopted by the governing body requesting such an order.

8. If no payment for the services of the Department is required by the order or such payments are not sufficient to pay the costs of providing the technical financial assistance required pursuant to this section, the Department may request an allocation by the Interim Finance Committee from the Contingency Account pursuant to NRS 353.266 , 353.268 and 353.269 to pay the costs of providing the technical financial assistance required pursuant to this section.
Nev. Rev. Stat. § 354.550 — NV Code / Title 31 / Chapter 354 / Section 354.550
“Modified accrual basis” defined
Status: in_force

“Modified accrual basis” means the basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when they become measurable and available to finance expenditures of the fiscal period.
Nev. Rev. Stat. § 353C.120 — NV Code / Title 31 / Chapter 353C / Section 353C.120
Periodic reports by agency of debts owed to agency; availability of reports for public inspection
Status: in_force

1. Each agency shall submit to the State Controller periodic reports of the debts owed to the agency. The State Controller shall maintain the reports. The State Controller and the Attorney General shall jointly prescribe the time, form and manner of the reports.

2. Except to the extent that the information on the reports is declared to be confidential by a specific statute of this State or federal law, the State Controller shall make the reports available for public inspection and may, without charge, make available for access on the Internet or its successor, if any, the information contained in the reports.
Nev. Rev. Stat. § 353A.036 — NV Code / Title 31 / Chapter 353A / Section 353A.036
“Division” defined
Status: in_force

“Division” means the Division of Internal Audits of the Office of Finance.
Nev. Rev. Stat. § 354.310 — NV Code / Title 31 / Chapter 354 / Section 354.310
Provisions of NRS 354.270, 354.280 and 354.290 mandatory; penalties
Status: in_force

NRS 354.270 , 354.280 and 354.290 shall be considered mandatory, and any county treasurer or county auditor failing to comply with the provisions thereof is guilty of malfeasance, misfeasance or nonfeasance in office.
Nev. Rev. Stat. § 354.59894 — NV Code / Title 31 / Chapter 354 / Section 354.59894
Transfer from enterprise fund for issuance of building permits, barricade permits and encroachment permits to pay capital costs of constructing fire stations
Status: in_force

1. The governing body of a county or city that has created an enterprise fund pursuant to NRS 354.59891 may transfer an amount of money from the enterprise fund to pay the capital costs of constructing one or more fire stations if: (a) The transfer from the enterprise fund does not cause the balance of unreserved working capital in the enterprise fund to be less than 50 percent of the annual operating costs and capital expenditures for the program for the issuance of barricade permits, encroachment permits and building permits; and (b) The governing body finds that the construction of the fire station is necessary based on an analysis of the need for infrastructure prepared pursuant to NRS 278.02591 between January 1, 2020, and December 31, 2021.

2. Money transferred from an enterprise fund pursuant to subsection 1 must only be used to pay the capital costs of constructing one or more fire stations.

3. The provisions of subsection 6 of NRS 354.59891 do not apply to a county or city that uses money from the enterprise fund to the extent that the excess of the amount authorized pursuant to subparagraph (3) of paragraph (b) of subsection 4 of NRS 354.59891 is transferred from the enterprise fund to pay the capital costs of constructing a fire station pursuant to subsection 1.

4. No money may be transferred from an enterprise fund pursuant to subsection 1 after December 31, 2021. Any remaining balance of the money transferred from the enterprise fund pursuant to subsection 1 must not be committed for expenditure after December 31, 2023, and any portion of the money remaining must be reverted to the enterprise fund on January 1, 2024.
Nev. Rev. Stat. § 355.177 — NV Code / Title 31 / Chapter 355 / Section 355.177
Investment in own securities or interim warrants prohibited
Status: in_force

No governing body of any local government or agency, as defined in NRS 354.474 , may invest any of its moneys, or any part thereof, in:

1. Its own securities of any kind.

2. Interim warrants from any source.
Nev. Rev. Stat. § 353.140 — NV Code / Title 31 / Chapter 353 / Section 353.140
Establishment of accounts for lost and stale warrants in funds; procedure for issuance of new warrants
Status: in_force

1. The State Controller shall establish an account for lost and stale warrants in each fund and credit to it the amount of each warrant cancelled pursuant to NRS 353.130 .

2. If a State Controller's warrant has been lost or destroyed, the person in whose favor the warrant was drawn may, within 6 years after the date of the original warrant, request another warrant in lieu of the original warrant by: (a) Filing with the State Controller an affidavit: (1) Providing sufficient information for the State Controller to identify the original warrant; (2) Setting forth the reasons for the failure to present the warrant for payment; and (3) Affirming that the warrant is not, to the knowledge of the affiant, held by any other person or persons; and (b) If the person files the affidavit more than 180 days after the date of the original warrant, renewing his or her claim against the State. If the State Controller is satisfied that the original warrant is lost or destroyed, and the claim has not been paid by the State, the State Controller may issue another warrant in lieu of the original warrant.

3. If the State Controller issues another warrant in lieu of an original warrant cancelled pursuant to NRS 353.130 , the State Controller shall, except as otherwise provided by specific statute, charge the amount thereof to the account for lost and stale warrants in the fund upon which the original warrant was drawn.

4. In June of each year, as to each warrant whose original date is at least 6 years old and whose amount credited to the account for lost and stale warrants has not been charged out as provided in subsection 3, the State Controller shall, except as otherwise provided by specific statute, recognize as revenue in the fund upon which the original warrant was drawn an amount equivalent to the original warrant and shall charge the account for lost and stale warrants.
Nev. Rev. Stat. § 354.598812 — NV Code / Title 31 / Chapter 354 / Section 354.598812
Limitations on fees applicable to public utilities: “Customer” defined
Status: in_force

“Customer” does not include any customer of a provider of a telecommunication service other than a retail customer.
Nev. Rev. Stat. § 353D.110 — NV Code / Title 31 / Chapter 353D / Section 353D.110
“Investment fund” defined
Status: in_force

<Section effective July 1, 2025. >

“ Investment fund ” means an investment portfolio established by the Board within the Trust for investment purposes.
Nev. Rev. Stat. § 354.59811 — NV Code / Title 31 / Chapter 354 / Section 354.59811
Limitation upon revenue from taxes ad valorem: Calculation
Status: in_force

1. Except as otherwise provided in NRS 244.377 , 278C.260 , 354.59813 , 354.59815 , 354.59818 , 354.5982 , 354.5987 , 354.705 , 354.723 , 450.425 , 450.760 , 540A.265 and 543.600 , for each fiscal year beginning on or after July 1, 1989, the maximum amount of money that a local government, except a school district, a district to provide a telephone number for emergencies or a redevelopment agency, may receive from taxes ad valorem, other than those attributable to the net proceeds of minerals or those levied for the payment of bonded indebtedness and interest thereon incurred as general long-term debt of the issuer, or for the payment of obligations issued to pay the cost of a water project pursuant to NRS 349.950 , or for the payment of obligations under a capital lease executed before April 30, 1981, must be calculated as follows: (a) The rate must be set so that when applied to the current fiscal year's assessed valuation of all property which was on the preceding fiscal year's assessment roll, together with the assessed valuation of property on the central assessment roll which was allocated to the local government, but excluding any assessed valuation attributable to the net proceeds of minerals, assessed valuation attributable to a redevelopment area and assessed valuation of a fire protection district attributable to real property which is transferred from private ownership to public ownership for the purpose of conservation, it will produce 106 percent of the maximum revenue allowable from taxes ad valorem for the preceding fiscal year, except that the rate so determined must not be less than the rate allowed for the previous fiscal year, except for any decrease attributable to the imposition of a tax pursuant to NRS 354.59813 in the previous year. (b) This rate must then be applied to the total assessed valuation, excluding the assessed valuation attributable to the net proceeds of minerals and the assessed valuation of a fire protection district attributable to real property which is transferred from private ownership to public ownership for the purpose of conservation, but including new real property, possessory interests and mobile homes, for the current fiscal year to determine the allowed revenue from taxes ad valorem for the local government.

2. As used in this section, “general long-term debt” does not include debt created for medium-term obligations pursuant to NRS 350.087 to 350.095 , inclusive.
Nev. Rev. Stat. § 357.022 — NV Code / Title 31 / Chapter 357 / Section 357.022
“Material” defined
Status: in_force

“ Material ” means having a natural tendency to influence or be capable of influencing the payment or receipt of money, property or services.
Nev. Rev. Stat. § 353C.160 — NV Code / Title 31 / Chapter 353C / Section 353C.160
Entry of judgment against debtor; service of judgment upon debtor
Status: in_force

The court clerk, upon the filing of an application for the entry of summary judgment which complies with the requirements set forth in NRS 353C.150 , shall forthwith enter a judgment against the debtor in the amount of the debt, plus any penalties and interest, as set forth in the certificate. The State Controller shall serve a copy of the judgment, together with a copy of the application and the certificate, upon the debtor against whom the judgment is entered, either by personal service or by mailing a copy to the last known address of the debtor.
Nev. Rev. Stat. § 353.015 — NV Code / Title 31 / Chapter 353 / Section 353.015
Quorum
Status: in_force

Except as otherwise provided in NRS 241.0355 , a majority of the State Board of Examiners constitutes a quorum and may, as such, discharge any of the duties specified by law.
Nev. Rev. Stat. § 354.5988165 — NV Code / Title 31 / Chapter 354 / Section 354.5988165
Limitations on fees applicable to public utilities: “Place of primary use” defined
Status: in_force

“Place of primary use” has the meaning ascribed to it in 4 U.S.C. § 124(8) , as that section existed on August 1, 2002.
Nev. Rev. Stat. § 354.6025 — NV Code / Title 31 / Chapter 354 / Section 354.6025
Annual report of indebtedness of local government: Requirement; compilation into state report
Status: in_force

1. Each local government shall submit to the Department of Taxation, annually, an itemized report showing all its outstanding indebtedness. The Department of Taxation shall prescribe the form and time of filing for all such reports.

2. Upon receipt of the annual local government reports of indebtedness, the Department of Taxation shall compile the information into a state report of local government indebtedness. Copies of such report shall be submitted to the Governor and the Fiscal Analysis Division of the Legislative Counsel Bureau.

3. As used in this section, “indebtedness” does not include any liability which is incurred by a local government for the purchase of goods and services on open accounts.
Nev. Rev. Stat. § 355.220 — NV Code / Title 31 / Chapter 355 / Section 355.220
Retirement Benefits Investment Board: Creation; membership; powers and duties
Status: in_force

1. The Retirement Benefits Investment Board is hereby created. The membership of the Board consists of the members of the Public Employees' Retirement Board, who shall serve in that capacity ex officio and without any additional compensation.

2. The Board shall establish and administer a fund to be known as the Retirement Benefits Investment Fund for the investment of money deposited with the Board pursuant to subsection 6 or NRS 287.017 . Any money received by the Board pursuant to subsection 6 or NRS 287.017 shall be deemed to be held for investment purposes only and not in any fiduciary capacity. Any money in the Fund must be invested in the same manner as money in the Public Employees' Retirement Fund is invested. The interest and income earned on the money in the Fund, after deducting any applicable charges, must be credited to the Fund.

3. Money in the Fund may be transferred to the State Retirees' Health and Welfare Benefits Fund created by NRS 287.0436 to be used for the purposes specified in NRS 287.0436 .

4. The Board may assess reasonable charges against the Fund for the payment of its expenses in administering the Fund. Except as otherwise provided in subsection 3, no other money may be withdrawn from the Fund except as directed by the board responsible for that money pursuant to subsection 6 or NRS 287.017 , as applicable.

5. Except as otherwise provided in this section, the Board has the same powers and duties in carrying out the provisions of this section as those pertaining to the administration of the Public Employees' Retirement Fund by the Public Employees' Retirement Board. The Retirement Benefits Investment Board may employ such staff and contract for the provision of such management, investment and other services, including, without limitation, the services of accountants, actuaries, attorneys and investment managers, as are necessary for the administration of the Fund and to carry out the provisions of this section.

6. Notwithstanding any other provision of law, the Board of the Public Employees' Benefits Program may deposit any of the assets of the Public Employees' Benefits Program in the Fund for purposes of investment if it obtains an opinion from its legal counsel that the investment of those assets in accordance with this section will not violate any of the provisions of Sections 9 a nd 10 of Article 8 of the Nevada Constitution .

7. As used in this section, unless the context otherwise requires: (a) “ Board ” means the Retirement Benefits Investment Board created pursuant to this section. (b) “ Fund ” means the Retirement Benefits Investment Fund created pursuant to this section.
Nev. Rev. Stat. § 354.59891 — NV Code / Title 31 / Chapter 354 / Section 354.59891
Limitations on fees for building permits, barricade permits and encroachment permits; exceptions
Status: in_force

1. As used in this section: (a) “ Barricade permit ” means the official document issued by the building officer of a local government which authorizes the placement of barricade appurtenances or structures within a public right-of-way. (b) “ Building permit ” means the official document or certificate issued by the building officer of a local government which authorizes the construction of a structure. (c) “ Building permit basis ” means the combination of the rate and the valuation method used to calculate the total building permit fee. (d) “ Building permit fee ” means the total fees that must be paid before the issuance of a building permit, including, without limitation, all permit fees and inspection fees. The term does not include, without limitation, fees relating to water, sewer or other utilities, residential construction tax, tax for the improvement of transportation imposed pursuant to NRS 278.710 , any fee imposed pursuant to NRS 244.386 or 268.4413 or any amount expended to change the zoning of the property. (e) “ Current asset ” means any cash maintained in an enterprise fund and any interest or other income earned on the money in the enterprise fund that, at the end of the current fiscal year, is anticipated by a local government to be consumed or converted into cash during the next ensuing fiscal year. (f) “ Current liability ” means any debt incurred by a local government to provide the services associated with issuing building permits that, at the end of the current fiscal year, is determined by the local government to require payment within the next ensuing fiscal year. (g) “ Encroachment permit ” means the official document issued by the building officer of a local government which authorizes construction activity within a public right-of-way. (h) “ Operating cost ” means the amount paid by a local government for supplies, services, salaries, wages and employee benefits to provide the services associated with issuing building permits. (i) “ Working capital ” means the excess of current assets over current liabilities, as determined by the local government at the end of the current fiscal year.

2. Except as otherwise provided in subsections 3 and 4, a local government shall not increase its building permit basis by more than an amount equal to the building permit basis on June 30, 1989, multiplied by a percentage equal to the percentage increase in the Western Urban Nonseasonally Adjusted Consumer Price Index, as published by the United States Department of Labor, from January 1, 1988, to the January 1 next preceding the fiscal year for which the calculation is made.

3. A local government may submit an application to increase its building permit basis by an amount greater than otherwise allowable pursuant to subsection 2 to the Nevada Tax Commission. The Nevada Tax Commission may allow the increase only if it finds that: (a) Emergency conditions exist which impair the ability of the local government to perform the basic functions for which it was created; or (b) The building permit basis of the local government is substantially below that of other local governments in the State and the cost of providing the services associated with the issuance of building permits in the previous fiscal year exceeded the total revenue received from building permit fees, excluding any amount of residential construction tax collected, for that fiscal year.

4. Upon application by a local government, the Nevada Tax Commission shall exempt the local government from the limitation on the increase of its building permit basis if: (a) The local government creates an enterprise fund pursuant to NRS 354.612 exclusively for building permit fees, fees imposed for the issuance of barricade permits and fees imposed for encroachment permits; (b) The purpose of the enterprise fund is to recover the costs of operating the activity for which the fund was created, including overhead; (c) Any interest or other income earned on the money in the enterprise fund is credited to the enterprise fund; (d) The local government maintains a balance of unreserved working capital in the enterprise fund that does not exceed 50 percent of the annual operating costs and capital expenditures for the program for the issuance of barricade permits, encroachment permits and building permits of the local government, as determined by the annual audit of the local government conducted pursuant to NRS 354.624 ; and (e) The local government does not use any of the money in the enterprise fund for any purpose other than the actual direct and indirect costs of the program for the issuance of barricade permits, encroachment permits and building permits, including, without limitation, the cost of checking plans, issuing permits, inspecting buildings and administering the program. The Committee on Local Government Finance shall adopt regulations governing the permissible expenditures from an enterprise fund pursuant to this paragraph.

5. Any amount in an enterprise fund created pursuant to this section that is designated for special use, including, without limitation, prepaid fees and any other amount subject to a contractual agreement, must be identified as a restricted asset and must not be included as a current asset in the calculation of working capital.

6. If a balance in excess of the amount authorized pursuant to paragraph (d) of subsection 4 is maintained in an enterprise fund created pursuant to this section at the close of 2 consecutive fiscal years, the local government shall reduce the fees for barricade permits, encroachment permits and building permits it charges by an amount that is sufficient to ensure that the balance in the enterprise fund at the close of the fiscal year next following those 2 consecutive fiscal years does not exceed the amount authorized pursuant to paragraph (d) of subsection 4.
Nev. Rev. Stat. § 355.335 — NV Code / Title 31 / Chapter 355 / Section 355.335
State Treasurer to identify, review and create list of scrutinized companies; annual update of list
Status: in_force

1. The State Treasurer shall identify each scrutinized company in which a public fund has either direct holdings or indirect holdings. In making the identification, the State Treasurer shall review and rely on publicly available information regarding companies which are engaging in a boycott of Israel, including, without limitation, information provided by nonprofit organizations, research firms, international organizations and governmental entities.

2. The State Treasurer shall create a list of all scrutinized companies identified pursuant to subsection 1.

3. The State Treasurer shall update the list on an annual basis with the information provided by and received from those entities listed in subsection 1.
Nev. Rev. Stat. § 355.168 — NV Code / Title 31 / Chapter 355 / Section 355.168
Pooling of money of local governments within county for investment
Status: in_force

1. Except as otherwise provided in this section or by statute or contract regarding money from a particular source, the county treasurer of any county may pool, for purposes of investment, any money held by him or her for local governments, as defined in NRS 354.474 , which the county treasurer is otherwise authorized by statute to invest.

2. Before pooling any money pursuant to subsection 1, the county treasurer shall notify in writing each local government whose money is to be included in the pool. The county treasurer may pool the money of the various local governments notified unless he or she is directed by a local government, within 15 days after receipt of the notice, to invest all or a portion of its money separately from any money so pooled. The notice must include a copy of the guidelines established by the county treasurer pursuant to subsection 3 and must state the time within which the local government must respond, as provided in this subsection.

3. The county treasurer must establish written guidelines for the pooling of money for investments, including provisions concerning: (a) The method of allocating any income or loss from any investments among the participating local governments; (b) The procedures for notification of the county treasurer by a local government of how long a period the money is expected to be available for investment; (c) Early withdrawals, of money invested through the pool, by request of a participating local government, and the charging of any penalties or loss of interest incurred because of the early withdrawal, against the money of that local government; and (d) The method by which a local government may partially or completely terminate its participation in the pool.
Nev. Rev. Stat. § 354.4995 — NV Code / Title 31 / Chapter 354 / Section 354.4995
“Capital projects fund” defined
Status: in_force

“ Capital projects fund ” means a fund created to account for resources used for the acquisition or construction of designated capital assets by a governmental unit except those financed by proprietary or trust funds.
Nev. Rev. Stat. § 354.4817 — NV Code / Title 31 / Chapter 354 / Section 354.4817
“Anticipated revenue” defined
Status: in_force

“ Anticipated revenue ” means the amount of revenue anticipated to be collected or accrued during a given period.
Nev. Rev. Stat. § 354.240 — NV Code / Title 31 / Chapter 354 / Section 354.240
Determination by board of county commissioners; refunds by county treasurer; delegation of authority by board of county commissioners to approve certain claims; monthly list of refunds made by county treasurer
Status: in_force

1. If a board of county commissioners determines by competent evidence that money has been paid into the treasury of the county under any of the circumstances mentioned in NRS 354.220 , the board of county commissioners, by its unanimous resolution, may direct the county treasurer to refund to the applicant the amount of money paid into the county treasury in excess of the amount legally payable.

2. In the case of a claim for a refund of property tax, if the board has unanimously found that the applicant is entitled to a refund, it shall direct the county treasurer to refund to the applicant the amount claimed if the claim is made within 3 years after the tax was due. The county may withhold amounts refunded from its subsequent apportionments of revenues from property tax to the other taxing units in the county which levied a tax represented in the combined tax rate.

3. If the county treasurer determines by competent evidence that money in the amount of $500 or less has been paid into the county treasury under any of the circumstances listed in NRS 354.220 , the county treasurer may, upon receiving the written approval of the district attorney, refund to the applicant the amount paid which is in excess of the amount legally payable.

4. In the case of a claim for a refund of property tax which has been authorized and approved in the manner provided in subsection 3, the county treasurer shall make a refund to the applicant in the amount claimed if the claim is made within 3 years after the tax was due. The county may withhold amounts refunded from its subsequent apportionments of revenues from property tax to the other taxing units in the county which levied a tax represented in the combined tax rate.

5. A board of county commissioners may, in the case of a claim for a refund of a registration fee or deposit paid to the county department of parks and recreation, delegate the authority to approve all such claims of less than $1,000, to: (a) The county manager or the designee of the county manager; (b) The county administrator or the designee of the county administrator; or (c) In a county that has neither a county manager nor a county administrator, any other county employee.

6. A board of county commissioners may, in the case of a claim for a refund of any charges, fees or deposits paid to the county department of aviation, delegate the authority to approve all such claims of less than $100, to: (a) The county manager or the designee of the county manager; (b) The county administrator or the designee of the county administrator; or (c) In a county that has neither a county manager nor a county administrator, any other county employee.

7. A county treasurer, upon receiving written approval of a claim pursuant to subsection 5 or 6, may refund to the applicant the amount of the refund due.

8. At the end of each month the county treasurer shall provide to the board of county commissioners a list of all refunds made by the county treasurer during that month. The list must contain the name of each taxpayer or other person to whom a refund was made and the amount of the refund. The county treasurer shall maintain a copy of the list and make it available for public inspection.
Nev. Rev. Stat. § 354.5237 — NV Code / Title 31 / Chapter 354 / Section 354.5237
“Fiduciary fund” defined
Status: in_force

“Fiduciary fund” means a fund used to report assets held in a trustee or agency capacity for others and therefore cannot be used to support the programs of the local government.
Nev. Rev. Stat. § 354.516 — NV Code / Title 31 / Chapter 354 / Section 354.516
“Encumbrances” defined
Status: in_force

“Encumbrances” means commitments related to unperformed contracts for goods or services, the accounting for which is used to ensure effective budgetary control and accountability and to promote effective cash planning and control. For reporting purposes, encumbrances outstanding at a year's end represent the estimated amount of the expenditure ultimately to result if the unperformed contracts existing at the year's end are performed. Encumbrances outstanding at a year's end do not constitute expenditures or liabilities.
Nev. Rev. Stat. § 354.499 — NV Code / Title 31 / Chapter 354 / Section 354.499
“Capital assets” defined
Status: in_force

“ Capital assets ” means assets of a long-term character which are intended to continue to be held or used such as land, buildings, machinery, furniture and other equipment.
Nev. Rev. Stat. § 354.578 — NV Code / Title 31 / Chapter 354 / Section 354.578
“Tentative budget” defined
Status: in_force

“Tentative budget” means the budget that is prepared initially, published and recorded by each local government for an ensuing fiscal year prior to its approval by the Department of Taxation and such other supervisory bodies as are charged by law with the examination of tentative budgets, and prior to its subsequent adoption.
Nev. Rev. Stat. § 354.210 — NV Code / Title 31 / Chapter 354 / Section 354.210
Publication or posting and maintenance on website of statements of amount of bills allowed; availability of each bill allowed
Status: in_force

1. Except as provided in subsection 3, the board of county commissioners shall cause a statement of the total amount of bills allowed by it to be published in some newspaper published in the county. The statement must: (a) Inform the public of the provisions of subsection 5; (b) If the county maintains an official Internet website, inform the public of where the financial statement is posted on the Internet website pursuant to subsection 4; (c) Provide a telephone number the public may call for further instructions on how to obtain the detailed financial documents; (d) Provide the address of the county office or offices where the public may view the detailed financial documents; and (e) Be published for a period of at least 5 consecutive days.

2. The amount paid for such publication shall not exceed the statutory rate for publication of legal notices, and the publication shall not extend beyond a single insertion.

3. Where no newspaper is published in a county, the board of county commissioners may cause to be published, in some newspaper having a general circulation within the county, the allowances provided for in subsection 1, or shall cause the clerk of the board to post such allowances at the door of the courthouse.

4. If a county maintains an official Internet website, the board of county commissioners shall maintain and update quarterly on the official Internet website of the county a statement of the bills allowed by it. The statement must: (a) Inform the public of the provisions of subsection 5; (b) Provide a telephone number the public may call for further instructions on how to obtain the detailed financial documents; and (c) Provide the address of the county office or offices where the public may view the detailed financial documents.

5. The original and any duplicate or copy of each bill, including, without limitation, the amount of the bill, the name of the person to whom such allowance is made and for what such allowance is made, or any other document that supports a transaction, the amount of which is shown in the statement published pursuant to this section, is a public record that is available for inspection and copying by any person pursuant to the provisions of chapter 239 of NRS .
Nev. Rev. Stat. § 357.120 — NV Code / Title 31 / Chapter 357 / Section 357.120
Effect of intervention of Attorney General or designee in action by private plaintiff; motion to dismiss; settlement
Status: in_force

1. If the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 intervenes, the private plaintiff remains a party to an action pursuant to NRS 357.080 .

2. The Attorney General or the Attorney General's designee may move to dismiss the action for good cause. The private plaintiff must be notified of the filing of the motion and is entitled to oppose it and present evidence at the hearing.

3. Except as otherwise provided in this subsection, the Attorney General or the Attorney General's designee may settle the action. If the Attorney General or the Attorney General's designee intends to settle the action, the Attorney General or the Attorney General's designee shall notify the private plaintiff of that fact. Upon the request of the private plaintiff, the court shall determine, after a hearing, whether the proposed settlement is fair, adequate and reasonable under all the circumstances. Upon a showing for good cause, the court may conduct such hearing in camera.
Nev. Rev. Stat. § 354.59885 — NV Code / Title 31 / Chapter 354 / Section 354.59885
Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service; quarterly statements of revenue required; identification of customers provided to public utility; information included in bill
Status: in_force

If a city or county adopts an ordinance imposing or increasing a fee:

1. Each public utility to which the ordinance applies or which intends to derive revenue from customers located within the jurisdiction of the city or county shall, not later than 60 calendar days after the effective date of the ordinance or 30 calendar days before the public utility begins to provide electric energy, gas or a telecommunication service to those customers, whichever occurs later, provide to the city or county: (a) An acknowledgment that the public utility is operating or intends to operate within the jurisdiction of that city or county; and (b) The date when the public utility began or intends to begin to derive revenue from customers located within the jurisdiction of the city or county.

2. In addition to the requirements of subsection 1, each public utility to which the ordinance applies shall, not later than 30 calendar days after the end of each calendar quarter, provide to the city or county a statement of the amount of revenue the public utility derived during that calendar quarter from the sale of electric energy, gas or a telecommunication service to each of its customers located within the jurisdiction of that city or county.

3. The city or county shall, at no charge, provide to each public utility to which the ordinance applies any information that is necessary to identify each customer that is affected by the fee imposed or increased by the city or county, including the address of each customer. If the public utility requests the city or county to provide the information in a specific form, the city or county may charge a fee for the cost of providing the information in that form.

4. Upon receipt of the information that the city or county is required to provide pursuant to the provisions of subsection 3, the public utility may indicate on the bills that it sends to its customers the fee that is imposed or increased by the city or county.

5. A public utility that indicates the fee on the bills it sends to its customers pursuant to the provisions of subsection 4: (a) Shall be deemed to have complied with the provisions of this section and NRS 354.59887 ; and (b) Is not liable to the city or county for any damages for the failure to comply with the provisions of this section and NRS 354.59887 ,

if it reasonably relies upon the information that it receives from the city or county pursuant to the provisions of subsection 3.
Nev. Rev. Stat. § 353B.005 — NV Code / Title 31 / Chapter 353B / Section 353B.005
Board of Trustees of the College Savings Plans of Nevada: Creation; membership; terms; Chair; allowances and expenses
Status: in_force

1. There is hereby created a Board of Trustees of the College Savings Plans of Nevada.

2. The Board consists of five members composed of: (a) The State Treasurer, who may name a designee to serve on the Board on his or her behalf. (b) The Director of the Office of Finance, who may name a designee to serve on the Board on his or her behalf. (c) The Chancellor of the System, who may name a designee to serve on the Board on his or her behalf. (d) Two members appointed by the Governor. A member who is appointed by the Governor must possess knowledge, skill and experience in the field of: (1) Accounting; (2) Finance; (3) Investment management; or (4) Marketing.

3. A member of the Board who is appointed by the Governor pursuant to paragraph (d) of subsection 2: (a) Serves for a term of 4 years or until his or her successor is appointed; (b) Except as otherwise provided in paragraph (c), may be reappointed by the Governor; and (c) Except as otherwise provided in this paragraph, may serve for only two terms. A member who is appointed to fill a vacancy in an unexpired term that is not longer than 3 years may serve two terms in addition to the unexpired term.

4. The members of the Board shall elect a Chair of the Board from among their number.

5. Each member of the Board serves without compensation, except that each member is entitled to receive: (a) The per diem allowance and travel expenses provided for state officers and employees generally; and (b) Reimbursement for any other actual and reasonable expense incurred while performing his or her duties.

6. As used in this section, the term “ College Savings Plans of Nevada ” includes the Nevada Higher Education Prepaid Tuition Program set forth in NRS 353B.010 to 353B.190 , inclusive, and the Nevada College Savings Program set forth in NRS 353B.300 to 353B.370 , inclusive, including the Nevada College Kick Start Program.
Nev. Rev. Stat. § 354.493 — NV Code / Title 31 / Chapter 354 / Section 354.493
“Budget augmentation” defined
Status: in_force

“Budget augmentation” is a procedure for increasing appropriations of a fund with the express intent of employing previously unbudgeted resources of the fund for carrying out the increased appropriations.
Nev. Rev. Stat. § 353D.300 — NV Code / Title 31 / Chapter 353D / Section 353D.300
General powers of Board of Trustees; regulations
Status: in_force

<Section effective July 1, 2025. >

The Board is authorized and empowered to:

1. Design, establish, and operate the Nevada Employee Savings Trust Program;

2. Enter into contracts necessary or desirable for the administration of the Program, including, without limitation, contracts with one or more other states to: (a) Provide for the administration of all or part of the Program by another state; (b) Administer all or part of the qualified employee savings trust program of another state; or (c) Jointly administer the Program with the qualified employee savings trust program of one or more other states;

3. Hire, retain and terminate third party service providers as the Board deems necessary or desirable for the Program, including, without limitation, nonprofit organizations, consultants, investment managers or advisers, trustees, custodians, insurance companies, record keepers, administrators, actuaries, counsel, auditors and other professionals;

4. Determine, without limitation, the: (a) Types of Individual Retirement Accounts to be offered; (b) Default contribution rate; and (c) Process for automatic escalation of participant contributions;

5. Develop an option for participants to convert contributions into fixed lifetime income streams;

6. Develop and implement an outreach plan to gain input and disseminate information regarding the Program and retirement and financial education in general to employees, employers and other constituents in this State;

7. Determine the number of days during which a covered employer must make the Program available to a covered employee upon first becoming a covered employer or covered employee;

8. Determine the number of days, which must not be less than 90 days, after the Program is first made available to a covered employee during which the covered employee may exercise the employee's right to opt out of the Program without penalty; and

9. Adopt regulations, rules and procedures for the establishment and operation of the Program and to take such other actions necessary or desirable to establish and operate the Program.
Nev. Rev. Stat. § 356.110 — NV Code / Title 31 / Chapter 356 / Section 356.110
Penalties
Status: in_force

A state officer or employee who willfully violates:

1. NRS 356.011 is guilty of a misdemeanor.

2. Any of the other provisions of NRS 356.010 to 356.090 , inclusive, is guilty of malfeasance in office which is a category D felony and shall be punished as provided in NRS 193.130 .
Nev. Rev. Stat. § 355.110 — NV Code / Title 31 / Chapter 355 / Section 355.110
Loans on agricultural lands: Execution and recording of note and mortgage; provisions
Status: in_force

1. If the abstract is approved by the Attorney General and the title is in accordance with the requirements of NRS 355.100 , and the written report of the appraiser or appraisers is satisfactory to the State Board of Finance, the loan shall be made. The person obtaining the loan shall execute a note payable to the State of Nevada for the State Permanent School Fund for the amount thereof, and shall execute as security for the payment of the note a mortgage upon the lands to be given as security in a form and manner to be approved by the Attorney General. The mortgage shall be recorded as other mortgages of real property are recorded.

2. Every loan made upon a mortgage on agricultural land shall be payable in not to exceed 10 years, and provision shall be made for partial payments annually or semiannually to the State Treasurer, but no payments shall be made in an amount less than $100 and interest accruing. All payments of interest and payments upon principal shall be made semiannually on June 1 and December 1 of each year.
Nev. Rev. Stat. § 356.070 — NV Code / Title 31 / Chapter 356 / Section 356.070
Withdrawal of deposits; contents of register of checks and orders required to be kept by State Treasurer
Status: in_force

1. Deposits are subject to withdrawal upon demand of the State Treasurer at any time without previous notice, but no withdrawal of such deposit or deposits, except by a State Controller's warrant in the manner set forth in NRS 356.080 , may be made by the State Treasurer without the written consent of the State Board of Finance.

2. A warrant of the State Controller is a check or order of the State Treasurer, and must be paid by the depository bank, credit union, savings and loan association or savings bank designated thereon when registered, countersigned, and the bank, credit union, savings and loan association or savings bank has been designated for payment thereof as provided in NRS 356.080 .

3. The State Treasurer shall keep a register which shows separately the amount of state money on deposit with every insured depository bank, insured credit union, insured savings and loan association or insured savings bank and lists separately each check or order drawn upon the respective depositories, numbering the checks or orders against each depository consecutively.
Nev. Rev. Stat. § 353.3087 — NV Code / Title 31 / Chapter 353 / Section 353.3087
“Liability” defined
Status: in_force

“Liability” means a debt or other legal obligation arising out of a transaction in the past which must be liquidated, renewed or refunded at some future date.
Nev. Rev. Stat. § 354.665 — NV Code / Title 31 / Chapter 354 / Section 354.665
Delinquent documents: Notification; explanation to Committee on Local Government Finance; withholding of payments
Status: in_force

1. If a local government does not file a statement, report or other document as required by the provisions of NRS 350.013 , 354.5945 , 354.6015 , 354.6025 , 354.624 , 354.6245 or 387.303 within 15 days after the day on which it was due, the Executive Director shall notify the governing body of the local government in writing that the report is delinquent. The notification must be noted in the minutes of the first meeting of the governing body following transmittal of the notification.

2. If the required report is not received by the Department within 45 days after the day on which the report was due, the Executive Director shall notify the governing body that the presence of a representative of the governing body is required at the next practicable scheduled meeting of the Committee to explain the reason that the report has not been filed. The notice must be transmitted to the governing body not less than 5 days before the date on which the meeting will be held.

3. If an explanation satisfactory to the Committee is not provided at the meeting as requested in the notice and an arrangement is not made for the submission of the report, the Committee may instruct the Executive Director to request that the State Treasurer withhold from the local government the next distribution from the Local Government Tax Distribution Account, if the local government is otherwise entitled to receive such a distribution, the local school support tax if the local government is a school district or any other property taxes, taxes on the net proceeds of minerals or grants to which the local government may otherwise be entitled as a distribution from the State. Upon receipt of such a request, the State Treasurer shall withhold the payment and all future payments until the State Treasurer is notified by the Executive Director that the report has been received by the Department, except that the State Treasurer shall not withhold any payment necessary for the local government to make a timely payment that is due and owing to a holder.
Nev. Rev. Stat. § 354.705 — NV Code / Title 31 / Chapter 354 / Section 354.705
Severe financial emergency: Preparation of plan of revenue enhancement and expense mitigation by Executive Director; review and potential revision of plan regarding additional taxes or charges; hearing on plan by panel; adoption of plan; imposition and duration of additional taxes or charges; report of failure to satisfy expenses of local government; periodic report to Legislature regarding financial condition of local government
Status: in_force

1. As soon as practicable after the Department takes over the management of a local government, the Executive Director shall prepare a plan of revenue enhancement and expense mitigation, for consideration by the Committee, that will lead to sustainable financial stability for the local government. In preparing the plan, the Executive Director shall: (a) Determine the total amount of expenditures necessary to allow the local government to perform the basic functions for which it was created, with priority given to public safety and the maintenance of roads and highways; (b) Determine the amount of revenue reasonably expected to be available to the local government; and (c) Consider any alternative sources of revenue available to the local government.

2. The Executive Director shall submit the plan prepared pursuant to subsection 1 to the Committee. If the Committee determines that the available revenue of the local government is not sufficient to provide for the payment of required debt service and operating expenses pursuant to the plan, the Committee shall submit a revised plan to the Commission as to which one or more of the following additional taxes or charges should be imposed by the local government: (a) The levy of a property tax up to a rate which when combined with all other overlapping rates levied in the State does not exceed $4.50 on each $100 of assessed valuation. (b) An additional tax on transient lodging at a rate not to exceed 1 percent of the gross receipts from the rental of transient lodging within the boundaries of the local government upon all persons in the business of providing lodging. Any such tax must be collected and administered in the same manner as all other taxes on transient lodging are collected by or for the local government. (c) Additional service charges appropriate to the local government. (d) If the local government is a county or has boundaries that are conterminous with the boundaries of the county: (1) An additional tax on the gross receipts from the sale or use of tangible personal property not to exceed one-quarter of 1 percent throughout the county. The ordinance imposing any such tax must: (I) Include provisions in substance which comply with the requirements of subsections 2 to 5, inclusive, of NRS 377A.030 . The ordinance shall be deemed to require the remittance of the tax to the Department and the distribution of the tax to the local government in the same manner as that provided in NRS 377A.050 . (II) Specify the date on which the tax must first be imposed or on which a change in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance. (2) An additional governmental services tax of not more than 1 cent on each $1 of valuation of the vehicle for the privilege of operating upon the public streets, roads and highways of the county on each vehicle based in the county except those vehicles exempt from the governmental services tax imposed pursuant to chapter 371 of NRS or a vehicle subject to NRS 706.011 to 706.861 , inclusive, which is engaged in interstate or intercounty operations. As used in this subparagraph, “based” has the meaning ascribed to it in NRS 482.011 .

3. Upon receipt of the plan from the Committee, a panel consisting of three members of the Nevada Tax Commission appointed by the Nevada Tax Commission and three members of the Committee appointed by the Committee shall hold a public hearing at a location within the boundaries of the local government in which the severe financial emergency exists after giving public notice of the hearing at least 10 days before the date on which the hearing will be held. In addition to the public notice, the panel shall give notice to the governing body of each local government whose jurisdiction overlaps with, or in the case of a city, whose jurisdiction is contiguous to, the jurisdiction of the local government in which the severe financial emergency exists.

4. After the public hearing conducted pursuant to subsection 3, the Nevada Tax Commission may adopt the plan as submitted or adopt a revised plan. If the Commission adopts a revised plan, the revised plan must be approved by the members of the Committee serving on the panel described in subsection 3. Any plan adopted pursuant to this section must include the duration for which any new or increased taxes or charges may be collected which must not exceed 5 years.

5. Upon adoption of the plan by the Nevada Tax Commission, the local government in which the severe financial emergency exists shall impose or cause to be imposed the additional taxes and charges included in the plan for the duration stated in the plan or until the severe financial emergency has been determined by the Committee to have ceased to exist. Any levy of additional property tax applies to all taxpayers, regardless of whether the taxes previously imposed have been partially or fully paid pursuant to NRS 361.483 .

6. The allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811 does not apply to any additional property tax levied pursuant to this section.

7. If a plan fails to satisfy the expenses of the local government to the extent expected, the Committee shall report such failure to: (a) The county for consideration of absorption of services; or (b) If the local government is a county, to the next regular session of the Legislature.

8. For any local government that is found to exist in a severe financial emergency, the Department shall: (a) Prepare a report regarding the financial condition of the local government not less frequently than once every 6 months until the severe financial emergency ceases; and (b) Not later than 10 days after preparing a report pursuant to paragraph (a), submit the report to the Director of the Legislative Counsel Bureau for transmittal to the Legislature, if the Legislature is in session, or to the Legislative Commission, if the Legislature is not in session.
Nev. Rev. Stat. § 357.190 — NV Code / Title 31 / Chapter 357 / Section 357.190
“Recovery” defined
Status: in_force

As used in NRS 357.190 to 357.230 , inclusive, “ recovery ” includes civil penalties and does not include any allowance of expenses or attorney's fees.
Nev. Rev. Stat. § 354.626 — NV Code / Title 31 / Chapter 354 / Section 354.626
Unlawful expenditure of money in excess of amount appropriated; penalties; exceptions
Status: in_force

1. No governing body or member thereof, officer, office, department or agency may, during any fiscal year, expend or contract to expend any money or incur any liability, or enter into any contract which by its terms involves the expenditure of money, in excess of the amounts appropriated for that function, other than bond repayments, medium-term obligation repayments and any other long-term contract expressly authorized by law. Any officer or employee of a local government who willfully violates NRS 354.470 to 354.626 , inclusive, is guilty of a misdemeanor and upon conviction thereof ceases to hold his or her office or employment. Prosecution for any violation of this section may be conducted by the Attorney General or, in the case of incorporated cities, school districts or special districts, by the district attorney.

2. Without limiting the generality of the exceptions contained in subsection 1, the provisions of this section specifically do not apply to: (a) Purchase of coverage and professional services directly related to a program of insurance which require an audit at the end of the term thereof. (b) Long-term cooperative agreements as authorized by chapter 277 of NRS . (c) Long-term contracts in connection with planning and zoning as authorized by NRS 278.010 to 278.630 , inclusive. (d) Long-term contracts for the purchase of utility service such as, but not limited to, heat, light, sewerage, power, water and telephone service. (e) Contracts between a local government and an employee covering professional services to be performed within 24 months following the date of such contract or contracts entered into between local government employers and employee organizations. (f) Contracts between a local government and any person for the construction or completion of public works, money for which has been or will be provided by the proceeds of a sale of bonds, medium-term obligations or an installment-purchase agreement and that are entered into by the local government after: (1) Any election required for the approval of the bonds or installment-purchase agreement has been held; (2) Any approvals by any other governmental entity required to be obtained before the bonds, medium-term obligations or installment-purchase agreement can be issued have been obtained; and (3) The ordinance or resolution that specifies each of the terms of the bonds, medium-term obligations or installment-purchase agreement, except those terms that are set forth in subsection 2 of NRS 350.165 , has been adopted. Neither the fund balance of a governmental fund nor the equity balance in any proprietary fund may be used unless appropriated in a manner provided by law. (g) Contracts which are entered into by a local government and delivered to any person solely for the purpose of acquiring supplies, services and equipment necessarily ordered in the current fiscal year for use in an ensuing fiscal year and which, under the method of accounting adopted by the local government, will be charged against an appropriation of a subsequent fiscal year. Purchase orders evidencing such contracts are public records available for inspection by any person on demand. (h) Long-term contracts for the furnishing of television or FM radio broadcast translator signals as authorized by NRS 269.127 . (i) The receipt and proper expenditure of money received pursuant to a grant awarded by an agency of the Federal Government. (j) The incurrence of obligations beyond the current fiscal year under a lease or contract for installment purchase which contains a provision that the obligation incurred thereby is extinguished by the failure of the governing body to appropriate money for the ensuing fiscal year for the payment of the amounts then due. (k) The receipt by a local government of increased revenue that: (1) Was not anticipated in the preparation of the final budget of the local government; and (2) Is required by statute to be remitted to another governmental entity. (l) An agreement authorized pursuant to NRS 277A.370 .
Nev. Rev. Stat. § 353B.145 — NV Code / Title 31 / Chapter 353B / Section 353B.145
Policy for use of certain excess money
Status: in_force

1. The Board shall adopt and, as necessary, revise a policy for the use of any money in the Trust Fund that is in excess of the amount of money determined by the Board to be required to establish a guaranteed rate for tuition under a prepaid tuition contract.

2. In adopting and revising the policy pursuant to subsection 1, the Board must consider, without limitation, the short-term and long-term financial viability of the Program developed pursuant to NRS 353B.090 , including, without limitation, the projected future costs of prepaid tuition contracts.
Nev. Rev. Stat. § 355.178 — NV Code / Title 31 / Chapter 355 / Section 355.178
Loans from investment portfolios of certain counties, cities or consolidated municipalities
Status: in_force

1. The governing body of a city whose population is 220,000 or more or a county whose population is 100,000 or more may lend securities from its investment portfolio if: (a) The investment portfolio has a value of at least $100,000,000; (b) The treasurer of the city or county: (1) Establishes a policy for investment that includes provisions which set forth the procedures to be used to lend securities pursuant to this section; and (2) Submits the policy established pursuant to subparagraph (1) to the city or county manager and prepares and submits to the city or county manager a monthly report that sets forth the securities that have been lent pursuant to this section and any other information relating thereto, including, without limitation, the terms of each agreement for the lending of those securities; and (c) The governing body receives collateral from the borrower in the form of cash or marketable securities that are: (1) Authorized pursuant to NRS 355.170 , if the collateral is in the form of marketable securities; and (2) At least 102 percent of the value of the securities borrowed.

2. The governing body of a city or consolidated municipality whose population is 25,000 or more but less than 220,000 may lend securities from its investment portfolio if: (a) The investment portfolio has a value of at least $50,000,000; (b) The governing body is currently authorized to lend securities pursuant to subsection 5; (c) The treasurer of the city or consolidated municipality: (1) Establishes a policy for investment that includes provisions which set forth the procedures to be used to lend securities pursuant to this section; and (2) Submits the policy established pursuant to subparagraph (1) to the manager of the city, consolidated municipality or other local government and prepares and submits to the manager of the city, consolidated municipality or other local government a monthly report that sets forth the securities that have been lent pursuant to this section and any other information relating thereto, including, without limitation, the terms of each agreement for the lending of those securities; and (d) The governing body receives collateral from the borrower in the form of cash or marketable securities that are: (1) Authorized pursuant to NRS 355.170 , if the collateral is in the form of marketable securities; and (2) At least 102 percent of the value of the securities borrowed.

3. The governing body of a city, county or consolidated municipality may enter into such contracts as are necessary to extend and manage loans pursuant to this section.

4. The total of investments made by a particular city, county or consolidated municipality with collateral received pursuant to subsection 1 or 2 must have an average weighted maturity of not more than 90 days.

5. The governing body of a city or consolidated municipality whose population is 25,000 or more but less than 220,000 shall not lend securities from its investment portfolio unless it has been authorized to do so by the State Board of Finance. The State Board of Finance shall adopt regulations that establish minimum standards for granting authorization pursuant to this subsection. Such an authorization is valid for 2 years and may be renewed by the State Board of Finance for additional 2-year periods.

6. As used in this section, “ average weighted maturity ” means the average length of time until the securities in which a particular city, county or consolidated municipality has invested with collateral received pursuant to subsection 1 or 2 will mature or be redeemed by their issuers, with the length of time of each individual security proportionally weighted according to the total dollar amount that the particular city, county or consolidated municipality has invested in that individual security with collateral received pursuant to subsection 1 or 2.
Nev. Rev. Stat. § 354.520 — NV Code / Title 31 / Chapter 354 / Section 354.520
“Expenditure” defined
Status: in_force

1. “ Expenditure ” means: (a) If the accounting records are kept on the modified accrual basis, the cost of goods delivered or services rendered, whether paid or unpaid. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term liabilities which should be recognized when due. (b) If accounts are kept on the cash basis, only cash disbursements for the purposes listed in paragraph (a).

2. Encumbrances are not considered expenditures.
Nev. Rev. Stat. § 354.472 — NV Code / Title 31 / Chapter 354 / Section 354.472
Purposes of Local Government Budget and Finance Act
Status: in_force

1. The purposes of NRS 354.470 to 354.626 , inclusive, are: (a) To establish standard methods and procedures for the preparation, presentation, adoption and administration of budgets of all local governments. (b) To enable local governments to make financial plans for programs of both current and capital expenditures and to formulate fiscal policies to accomplish these programs. (c) To provide for estimation and determination of revenues, expenditures and tax levies. (d) To provide for the control of revenues, expenditures and expenses in order to promote prudence and efficiency in the expenditure of public money. (e) To provide specific methods enabling the public, taxpayers and investors to be apprised of the financial preparations, plans, policies and administration of all local governments.

2. For the accomplishment of these purposes, the provisions of NRS 354.470 to 354.626 , inclusive, must be broadly and liberally construed.
Nev. Rev. Stat. § 353.148 — NV Code / Title 31 / Chapter 353 / Section 353.148
Procedure for reimbursement of costs for providing services in expeditious or convenient manner
Status: in_force

1. A state agency that has, during the immediately preceding quarter, provided services in an expedited manner or in a manner that is expeditious or convenient to a customer may file a claim with the Director of the Office of Finance for reimbursement of the costs to the agency for providing those services.

2. Upon receipt of a claim pursuant to subsection 1, the Director of the Office of Finance shall make a recommendation to the Interim Finance Committee to approve the claim in whole or in part or to deny the claim. If the Interim Finance Committee approves the claim in whole or part, it must be paid from the Account for Expedited Services created by NRS 353.1475 .

3. The amount of a claim submitted pursuant to this section must not exceed the total amount of the fees deposited by the agency with the State Treasurer pursuant to NRS 353.1475 during the immediately preceding quarter.
Nev. Rev. Stat. § 355.160 — NV Code / Title 31 / Chapter 355 / Section 355.160
Purpose of NRS 355.140 and 355.150
Status: in_force

Except as otherwise provided in NRS 355.140 and 355.150 , the State Board of Finance, State Board of Education or other state agency shall proceed in the same manner as the law relating to each of them requires in the making of such investments, the purpose of NRS 355.140 and 355.150 , being merely to designate the classes of bonds and other securities and loans in which the funds mentioned in NRS 355.140 lawfully may be invested and the other matters relating thereto as specified in NRS 355.140 and 355.150 .
Nev. Rev. Stat. § 353C.195 — NV Code / Title 31 / Chapter 353C / Section 353C.195
State Controller required to act as collection agent for state agencies; coordination of debt collection efforts; assignment of debt to State Controller; waiver of requirements; exercise of rights and remedies by state agencies
Status: in_force

Except as otherwise provided in this section or by a specific statute or federal law:

1. The State Controller shall act as the collection agent for each agency.

2. An agency shall coordinate all its debt collection efforts through the State Controller.

3. Unless an agency and the State Controller agree on a different time, an agency shall assign a debt to the State Controller for collection not later than 60 days after the debt becomes past due.

4. An agency shall not assign a debt to the State Controller for collection if the debt is administratively contested by the debtor. For the purposes of this subsection, a debt is not administratively contested if: (a) The debtor and the agency have agreed on the existence and amount of the debt; (b) The debtor has failed to contest timely the existence or amount of the debt in accordance with the administrative procedures prescribed by the agency; or (c) The debtor has timely contested the debt in accordance with the administrative procedures prescribed by the agency and the agency has issued a final decision concerning the existence and amount of the debt.

5. Upon the request of an agency, the State Controller shall waive a requirement of this section: (a) If the State Controller determines that the agency has the resources to engage in its own debt collection efforts; or (b) For good cause shown.

6. If the State Controller waives the requirements of subsection 1 or 2 for an agency, the agency may exercise any right or remedy conferred on the State Controller pursuant to the provisions of NRS 353C.130 to 353C.180 , inclusive, and 353C.200 to 353C.230 , inclusive, to collect a debt.

7. An agency that is authorized by specific statute to collect a debt on behalf of or in trust for a particular person or entity may assign the debt to the State Controller for collection pursuant to this section. If such an agency does not assign a debt to the State Controller pursuant to this section, the agency may, in addition to any right or remedy conferred on the agency by specific statute to collect a debt, exercise any right or remedy conferred on the State Controller pursuant to the provisions of NRS 353C.130 to 353C.180 , inclusive, and 353C.200 to 353C.230 , inclusive, to collect the debt.
Nev. Rev. Stat. § 354.598816 — NV Code / Title 31 / Chapter 354 / Section 354.598816
Limitations on fees applicable to public utilities: “Personal wireless service” defined
Status: in_force

“Personal wireless service” has the meaning ascribed to it in 47 U.S.C. § 332(c)(7)(C) as that provision exists on July 16, 1997.
Nev. Rev. Stat. § 354.603 — NV Code / Title 31 / Chapter 354 / Section 354.603
Separate accounts in bank, credit union, savings and loan association or savings bank for school district, county hospital, consolidated library district and district library
Status: in_force

1. The board of trustees of any county school district, the board of hospital trustees of any county hospital or the board of trustees of any consolidated library district or district library may establish and administer separate accounts in: (a) A bank whose deposits are insured by the Federal Deposit Insurance Corporation; (b) A credit union whose deposits are insured by the National Credit Union Share Insurance Fund or by a private insurer approved pursuant to NRS 672.755 ; or (c) A savings and loan association or savings bank whose deposits if made by the State, a local government or an agency of either, are insured by the Federal Deposit Insurance Corporation, or the legal successor of the Federal Deposit Insurance Corporation, for money deposited by the county treasurer which is by law to be administered and expended by those boards.

2. The county treasurer shall transfer the money to a separate account pursuant to subsection 1 when the following conditions are met: (a) The board of trustees of the county school district, the board of hospital trustees of the county hospital or the board of trustees of the consolidated library district or district library adopts a resolution declaring an intention to establish and administer a separate account in accordance with the provisions of this section. (b) The board of trustees of the county school district, the board of hospital trustees of the county hospital or the board of trustees of the consolidated library district or district library sends a certificate to the county treasurer, the county auditor, the board of county commissioners and, in the case of the board of trustees of the county school district, to the Department of Education, attested by the secretary of the board, declaring the intention of the board to establish and administer a separate account in accordance with the provisions of this section. (c) The board of hospital trustees of the county hospital or the board of trustees of the consolidated library district or district library submits monthly reports, listing all transactions involving the separate account, to the county treasurer, the county auditor and the board of county commissioners. The reports must be certified by the secretary of the board. In addition, the board shall give a full account and record of all money in such an account upon request of the board of county commissioners.

3. The separate account of the board of trustees of the county school district established under the provisions of this section must be composed of: (a) The county school district fund; and (b) The county school district building and sites fund.

4. The separate account established by the board of county hospital trustees is designated the county hospital fund.

5. The separate account of the board of trustees of the consolidated library district or district library established under the provisions of this section must be composed of: (a) The fund for the consolidated library or district library, as appropriate; and (b) The capital projects fund of the consolidated library or district library, as appropriate.

6. No expenditures from an account may be made in excess of the balance of the account.

7. Such an account must support all expenditures properly related to the purpose of the fund, excluding direct payments of principal and interest on general obligation bonds, and including, but not limited to, debt service, capital projects, capital outlay and operating expenses.

8. The board of county commissioners, if it determines that there is clear evidence of misuse or mismanagement of money in any separate account, may order the closing of the account and the return of the money to the county treasury to be administered in accordance with existing provisions of law. The board of trustees of the county school district, the board of hospital trustees of the county hospital or the board of trustees of the consolidated library district or district library is entitled to a hearing before the board of county commissioners.
Nev. Rev. Stat. § 353.3465 — NV Code / Title 31 / Chapter 353 / Section 353.3465
Temporary advance from State General Fund for authorized expenses of Department of Tourism and Cultural Affairs
Status: in_force

1. If the Director of the Department of Tourism and Cultural Affairs determines that current claims exceed the amount of money available because revenue from fees or assessments has not been collected or because of a delay in other expected receipts, he or she may request from the Director of the Office of Finance a temporary advance from the State General Fund for the payment of authorized expenses.

2. The Director of the Office of Finance shall notify the State Controller and the Fiscal Analysis Division of the Legislative Counsel Bureau of his or her approval of a request made pursuant to subsection 1. The State Controller shall draw his or her warrant upon receipt of the approval by the Director of the Office of Finance.

3. An advance from the State General Fund: (a) May be approved by the Director of the Office of Finance. (b) Is limited to 25 percent of the revenue expected to be received in the current fiscal year from any source other than legislative appropriation.

4. Any money which is temporarily advanced from the State General Fund pursuant to subsection 3 must be repaid by August 31 following the end of the immediately preceding fiscal year.
Nev. Rev. Stat. § 356.150 — NV Code / Title 31 / Chapter 356 / Section 356.150
Withdrawal of deposits
Status: in_force

All money deposited in an insured bank, insured credit union, insured savings and loan association or insured savings bank by the county treasurer may be drawn out by a check or order of the county treasurer at any time without previous notice, but no withdrawal of such a deposit may be made by the county treasurer except by:

1. A check or order that has been countersigned by the county auditor; or

2. The warrant of the county auditor in the manner set forth in NRS 356.180 .
Nev. Rev. Stat. § 356.180 — NV Code / Title 31 / Chapter 356 / Section 356.180
Endorsement of county auditor's warrant by county treasurer
Status: in_force

If a warrant of the county auditor is presented to the county treasurer for payment, the warrant becomes a check or order of the county treasurer if the county treasurer endorses thereon the name of the insured depository bank, credit union, savings and loan association or savings bank, where payable, and a number, as provided in NRS 356.170 , and countersigns his or her name thereto as county treasurer.
Nev. Rev. Stat. § 353A.100 — NV Code / Title 31 / Chapter 353A / Section 353A.100
Administrator to maintain file of copies of reports; confidentiality
Status: in_force

1. The Administrator shall keep or cause to be kept a complete file of copies of all reports of audits, examinations, investigations and all other reports or releases issued by the Administrator.

2. All working papers from an audit are confidential and may be destroyed by the Administrator 5 years after the report is issued, except that the Administrator: (a) Shall release such working papers when subpoenaed by a court of competent jurisdiction or when required to do so pursuant to NRS 239.0115 ; (b) Shall make such working papers available to the Legislative Auditor upon his or her request; and (c) May make such working papers available for inspection by an authorized representative of any other governmental entity for a matter officially before him or her.
Nev. Rev. Stat. § 353C.060 — NV Code / Title 31 / Chapter 353C / Section 353C.060
“Fine” defined
Status: in_force

“Fine” means a requirement to pay a sum of money that is imposed on a person for an act of wrongdoing.
Nev. Rev. Stat. § 355.169 — NV Code / Title 31 / Chapter 355 / Section 355.169
Legal action by county to recover investment; expenses
Status: in_force

1. If an investment of the money of a county or other local government is made by the county treasurer, whether separately or through a pooling arrangement as provided in NRS 355.168 , the county may, on behalf of that local government, take any lawful action necessary to recover the money invested if: (a) The principal of and interest on any investment is not received when due; or (b) The corporation, bank, credit union, broker or other person with whom the investment is made becomes insolvent or bankrupt or is placed in receivership.

2. The expenses of any action taken pursuant to this section must be paid from the money recovered and allocated among the funds from which the investment is made in the same manner as any loss on an investment is allocated. If the total amount of money recovered is insufficient to pay those expenses, the excess amount is a charge against the county.
Nev. Rev. Stat. § 353.266 — NV Code / Title 31 / Chapter 353 / Section 353.266
Creation; source; use
Status: in_force

1. The Contingency Account is hereby created in the State General Fund. Money for the Account must be provided by direct legislative appropriation.

2. Money in the Contingency Account may be allocated and expended within the limitations and in the manner provided in NRS 353.268 , 353.269 and 538.650 or by the Legislature directly: (a) For emergency use to supplement regular legislative appropriations which fail to cover unforeseen expenses; (b) To meet expenses pursuant to the requirements of the law; or (c) As provided by specific statute.
Nev. Rev. Stat. § 353B.105 — NV Code / Title 31 / Chapter 353B / Section 353B.105
Agreement to payroll deductions for prepaid tuition contract authorized
Status: in_force

The State of Nevada, an agency, county, municipality or other political subdivision of the State, or any other public or private employer may enter into an agreement to remit payments toward a prepaid tuition contract on behalf of an employee through payroll deductions.
Nev. Rev. Stat. § 355.255 — NV Code / Title 31 / Chapter 355 / Section 355.255
“Corporation for public benefit” defined
Status: in_force

“ Corporation for public benefit ” means a corporation that is recognized as exempt pursuant to section 501(c)(3) of the Internal Revenue Code of 1986 , future amendments to that section and the corresponding provisions of future internal revenue laws.
Nev. Rev. Stat. § 353A.049 — NV Code / Title 31 / Chapter 353A / Section 353A.049
Reports of abuse, fraud or waste regarding public money received and used by agency or contractor: Establishment of telephone number by Director; notice; action by Division; confidentiality; disclosure
Status: in_force

1. The Director shall: (a) Establish a telephone number at which a person may confidentially report to the Division information relating to abuse, fraud or waste with respect to public money received and used by an agency or contractor; and (b) Create a written notice that: (1) Clearly identifies the telephone number established pursuant to paragraph (a); and (2) Contains a statement directing any person with any information relating to abuse, fraud or waste with respect to public money received and used by an agency or contractor to report the information at the telephone number established pursuant to paragraph (a).

2. The written notice created pursuant to paragraph (b) of subsection 1 must be posted conspicuously: (a) In each public building of an agency; and (b) On the Internet website maintained by the Office of Finance.

3. Upon receipt of information from a person calling the telephone number established pursuant to paragraph (a) of subsection 1, the Division shall perform a review and prepare a report of its findings. The report is a public record and: (a) Must include, without limitation, an explanation of: (1) The purpose of the review; and (2) Any resolution or corrective action taken by the Division that resulted from the review. (b) Must not include the identity of the person who reported the information.

4. Except as otherwise provided in subsections 3 and 5, any information reported to the Division at the telephone number established pursuant to paragraph (a) of subsection 1, including, without limitation, the identity of the person who reported the information, is confidential.

5. The Division shall not disclose information that is confidential pursuant to subsection 4 except: (a) Pursuant to NRS 239.0115 ; (b) For the purpose of carrying out any duty of the Division prescribed by NRS 353A.031 to 353A.100 , inclusive, or for the purpose of assisting the Director or Administrator in carrying out any duty of the Director or Administrator prescribed by this chapter; (c) Upon the lawful order of a court of competent jurisdiction; or (d) To the Office of the Attorney General or the office of a district attorney within this State for the purpose of investigating the alleged abuse, fraud or waste reported to the Division.

6. As used in this section: (a) “ Contractor ” means any person, business, organization or nonprofit corporation that contracts with an agency to receive public money. The term includes a subcontractor or a third party who receives any portion of the public money from the contractor to carry out any obligation pursuant to a contract between the contractor and the agency. (b) “ Public money ” means any money deposited with a depository by the State Treasurer and includes money which is received by an agency from the Federal Government for distribution and use in this State pursuant to a federal law or federal regulation.
Nev. Rev. Stat. § 354.59881 — NV Code / Title 31 / Chapter 354 / Section 354.59881
Limitations on fees applicable to public utilities: Definitions
Status: in_force

As used in NRS 354.59881 to 354.59889 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 354.598812 to 354.598818 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 355.090 — NV Code / Title 31 / Chapter 355 / Section 355.090
Conversion of bonds or securities into cash; reinvestment
Status: in_force

The State Treasurer may convert into cash any of the bonds or securities in which any part of the State Permanent School Fund is invested by selling them in the open market to the highest bidder or bidders, the proceeds thereof to be placed by the State Treasurer in the State Permanent School Fund to be reinvested as provided in NRS 355.060 and 355.070 .
Nev. Rev. Stat. § 353D.100 — NV Code / Title 31 / Chapter 353D / Section 353D.100
“Internal Revenue Code” defined
Status: in_force

<Section effective July 1, 2025. >

“ Internal Revenue Code ” means the federal Internal Revenue Code of 1986, as amended.
Nev. Rev. Stat. § 354.59874 — NV Code / Title 31 / Chapter 354 / Section 354.59874
Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function or provision of service previously performed by another local government pursuant to agreement between local governments
Status: in_force

Except as otherwise provided in subsection 2 of NRS 354.5987 and NRS 354.598743 and 354.598747 , if one local government takes over a function or provides a service previously performed by another local government pursuant to an agreement between the local governments, upon petition by the participating local governments, the Executive Director of the Department of Taxation shall:

1. Reduce the allowed revenue from taxes ad valorem calculated pursuant to NRS 354.59811 of the local government which previously performed the function or provided the service, for the first year the service is provided or the function is performed by an amount equal to the cost of performing the function or providing the service; and

2. Increase the allowed revenue from taxes ad valorem calculated pursuant to NRS 354.59811 of the local government which assumed the performance of the function or the provision of the service, for the first year the service is provided or the function is performed by an amount equal to the amount by which the reduction was made pursuant to subsection 1.
Nev. Rev. Stat. § 353D.010 — NV Code / Title 31 / Chapter 353D / Section 353D.010
Definitions
Status: in_force

<Section effective July 1, 2025. >

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 353D.020 to 353D.170 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 355.080 — NV Code / Title 31 / Chapter 355 / Section 355.080
Restrictions on investment in county bonds
Status: in_force

No part of the State Permanent School Fund may be invested in the bonds of any county whose entire bonded indebtedness for all purposes exceeds 10 percent of its assessed valuation; and the amount of bonds of any county purchased or invested in by the State Treasurer may not, in the aggregate, exceed 4 percent of the assessed valuation of any county.
Nev. Rev. Stat. § 354.4815 — NV Code / Title 31 / Chapter 354 / Section 354.4815
“Administrative entity” defined
Status: in_force

“ Administrative entity ” means an entity created pursuant to an interlocal agreement or interlocal contract between two or more counties to operate a regional facility.
Nev. Rev. Stat. § 357.100 — NV Code / Title 31 / Chapter 357 / Section 357.100
Action based upon certain public disclosures may only be brought by Attorney General, designee or original source of information; exceptions
Status: in_force

Unless the Attorney General objects, a court shall dismiss an action or a claim made pursuant to this chapter that is substantially based on the same allegations or transactions that have been disclosed publicly:

1. In a criminal, civil or administrative hearing to which the State, a political subdivision, or an agent of the State or a political subdivision is a party;

2. In an investigation, report, hearing or audit conducted by or at the request of a house of the Legislature, an auditor or the governing body of a political subdivision; or

3. By the news media,

unless the action or claim is brought by the Attorney General, a designee of the Attorney General pursuant to NRS 357.070 or an original source of the information.
Nev. Rev. Stat. § 357.150 — NV Code / Title 31 / Chapter 357 / Section 357.150
Stay of discovery by private plaintiff; extension
Status: in_force

1. The court may stay discovery by a private plaintiff for not more than 60 days if the Attorney General or a designee of the Attorney General pursuant to NRS 357.070 shows that the proposed discovery would interfere with the investigation or prosecution of a civil or criminal matter arising out of the same facts, whether or not the Attorney General or the Attorney General's designee participates in the action.

2. The court may extend the stay upon a further showing that the Attorney General or the Attorney General's designee has pursued the civil or criminal investigation or proceeding with reasonable diligence and the proposed discovery would interfere with its continuation. Discovery may not be stayed for a total of more than 6 months over the objection of the private plaintiff, except for good cause shown by the Attorney General or the Attorney General's designee.

3. A showing made pursuant to this section must be made in chambers.
Nev. Rev. Stat. § 356.210 — NV Code / Title 31 / Chapter 356 / Section 356.210
Stockholder, member or director of bank, credit union, savings and loan association or savings bank may not be stockholder or director of surety company
Status: in_force

It is unlawful for any person, firm, company or corporation knowingly to deliver to any public officer of this State or of any political subdivision thereof, or for any such public officer knowingly to accept, any depository bond of any surety company for the security of any public money deposited or to be deposited by the officer in any banking or trust company, insured credit union, insured savings and loan association or insured savings bank any stockholder, member or director of which, at the time of the execution of the depository bond, is a stockholder or director in the surety company.
Nev. Rev. Stat. § 356.030 — NV Code / Title 31 / Chapter 356 / Section 356.030
Procedure for sale of securities if depository fails to pay deposit on demand
Status: in_force

1. If any insured banks, insured credit unions, insured savings and loan associations or insured savings banks fail to pay any deposit or deposits, or any part thereof, on demand of the State Treasurer, then the State Treasurer, with the written approval of the State Board of Finance, forthwith shall: (a) Advertise the securities for sale for not less than 10 days in a newspaper of general circulation published within this state. (b) Sell the securities, or a sufficient amount thereof, to repay the deposit, at public or private sale to the highest and best bidder. (c) Apply the proceeds of the sale, including accrued interest, if any, toward the cancellation of the deposit.

2. If there is an excess of the proceeds or of security, or both, after the satisfaction of the deposit, the excess must be returned to the depository bank, credit union, savings and loan association or savings bank or its successor in interest.

3. Nothing in this section prevents the depository bank, credit union, savings and loan association or savings bank, or the Commissioner of Financial Institutions in charge thereof, or the legally constituted receiver or liquidator thereof from redeeming the securities within a reasonable time, as determined by the State Board of Finance, at such a price as will repay to the State Treasurer the full amount of the deposit in the depository.
Nev. Rev. Stat. § 353B.090 — NV Code / Title 31 / Chapter 353B / Section 353B.090
Development of Program by Board; amount of tuition under prepaid tuition contract; regulations
Status: in_force

1. The Board shall develop the Nevada Higher Education Prepaid Tuition Program for the prepayment of tuition for a qualified beneficiary for: (a) Undergraduate studies at: (1) A university, state college or community college that is a member of the System; (2) An accredited college or university in this State that is not a member of the System; or (3) An accredited community college, college or university in another state. (b) If any money paid into the Trust Fund under a prepaid tuition contract is remaining after a qualified beneficiary has graduated with an undergraduate degree, for graduate-level studies at: (1) A university, state college or community college that is a member of the System; (2) An accredited college or university in this State that is not a member of the System; or (3) An accredited community college, college or university in another state.

2. The amount of the tuition under a prepaid tuition contract must be at a guaranteed rate which is established based on the annual actuarial study required pursuant to NRS 353B.190 for undergraduate studies at a university, state college or community college that is a member of the System.

3. The Board shall adopt regulations for the implementation of the Program, including, without limitation, regulations setting forth requirements for: (a) Residency; (b) A limit on the number of qualified beneficiaries; (c) The termination, withdrawal and transfer of money paid into the Trust Fund; (d) A payment received by the Trust Fund as a matching contribution made as described in NRS 363A.137 or 363B.117 to be credited to the qualified beneficiary on whose behalf the matching contribution was made; (e) The time within which the money paid into the Trust Fund must be used; (f) Payment schedules; and (g) A master agreement for the Program.
Nev. Rev. Stat. § 355.200 — NV Code / Title 31 / Chapter 355 / Section 355.200
Depositary bonds
Status: in_force

1. Whenever by the terms of any general or special law depositaries of public or other funds are required by law to give security therefor, the bonds of any Federal Home Loan Bank or the bonds of the Home Owners' Loan Corporation, or consolidated Federal Home Loan Bank bonds, debentures or notes may be used as security for any depositary bonds or obligations wherein any kind of bonds or other security are required or may by law be deposited as security.

2. Whenever collateral must or may be furnished by any depositary of the State of Nevada as security for the deposit of any funds whatever, or whenever collateral must or may be deposited with any official of the State of Nevada pursuant to any statute of this state, notes and bonds insured and debentures issued by the Federal Housing Administrator and obligations of national mortgage associations shall be considered eligible collateral for such purposes.
Nev. Rev. Stat. § 353.060 — NV Code / Title 31 / Chapter 353 / Section 353.060
Count of money in State Treasury by Legislative Auditor
Status: in_force

1. At least once every fiscal year and as often as he or she may deem proper, the Legislative Auditor shall count the money in the State Treasury. The Legislative Auditor shall not give the State Treasurer any previous notice of the hour or day of the counting.

2. The State Treasurer shall permit the money in the State Treasury to be counted whenever the Legislative Auditor may wish to make the counting, without delaying the counting on any pretense whatever.
Nev. Rev. Stat. § 355.340 — NV Code / Title 31 / Chapter 355 / Section 355.340
State Treasurer to prepare report of investments in scrutinized companies
Status: in_force

1. The State Treasurer shall prepare an annual report of investments of money from a public fund in scrutinized companies as identified pursuant to NRS 355.335 . The report must include the amount of money allocated in such investments and other data and statistics designed to explain the past and current extent to which public funds are invested in scrutinized companies.

2. The State Treasurer shall submit to the Governor and the Director of the Legislative Counsel Bureau for distribution to the Legislature on or before February 1 of each year a copy of the report which must cover all investments during the immediately preceding calendar year.
Nev. Rev. Stat. § 353.2754 — NV Code / Title 31 / Chapter 353 / Section 353.2754
Requests for grants and loans: Determination that event constitutes disaster required as condition for local governments
Status: in_force

A local government may request a grant or loan from the Account if:

1. Pursuant to NRS 414.090 or an agreement entered into pursuant to NRS 353.2739 , the governing body of the local government determines that an event which has occurred constitutes a disaster; and

2. After the Division conducts an assessment of the damages pursuant to NRS 353.2753 , the Division determines that an event has occurred that constitutes a disaster.
Nev. Rev. Stat. § 353.620 — NV Code / Title 31 / Chapter 353 / Section 353.620
Property subject to agreement exempt from ad valorem property taxation in certain circumstances
Status: in_force

While an agreement entered into pursuant to NRS 353.500 to 353.630 , inclusive, is in effect, the property that is the subject of the agreement is exempt from ad valorem property taxation by this State and its political subdivisions if:

1. An improvement is being constructed on the property pursuant to the agreement; or

2. This State or a state agency is in possession of the property.
Nev. Rev. Stat. § 353.280 — NV Code / Title 31 / Chapter 353 / Section 353.280
Authorized investments; interest; investment in reverse-repurchase agreement prohibited
Status: in_force

1. When state money is placed in escrow, the escrow agent is authorized to invest that money in: (a) United States Government securities. (b) United States Postal Service obligations. (c) Federal National Mortgage Association obligations whose maturity date is before the end of the escrow period. (d) Money market mutual funds that: (1) Are registered with the Securities and Exchange Commission; (2) Are rated by a nationally recognized rating service as “AAA” or its equivalent; and (3) Invest only in securities issued or guaranteed as to payment of principal and interest by the Federal Government, or its agencies or instrumentalities, or in repurchase agreements that are fully collateralized by such securities. The interest from the securities must be credited to the proper state agency.

2. The escrow agent shall not invest state money pursuant to a reverse-repurchase agreement.
Nev. Rev. Stat. § 353C.070 — NV Code / Title 31 / Chapter 353C / Section 353C.070
“Person” defined
Status: in_force

“Person” includes any political subdivision of this state or other governmental entity which is not an agency.
Nev. Rev. Stat. § 353A.055 — NV Code / Title 31 / Chapter 353A / Section 353A.055
Training and assistance provided to agencies; regulations; prohibited acts
Status: in_force

1. The Division shall: (a) Determine the adequacy of the system of internal accounting, administrative control and financial management of each agency to which the Division provides training and assistance. (b) Adopt regulations, approved by the Committee, requiring the provision of training to any employee of an agency who is responsible for administering budgetary accounts. The training must address: (1) The laws and regulations of this state and the Federal Government applicable to the operations of the agency. (2) Internal accounting, administrative controls and financial management. (3) Techniques to address the adequacy of controls of the agency. (c) Develop and administer a procedure to evaluate the effectiveness of any training provided to an agency. (d) Provide technical assistance to agencies in developing and carrying out their systems of internal accounting, administrative controls and financial management. (e) Prepare separate reports for each agency which summarize the results of the training and assistance provided to the agency.

2. The Division shall not: (a) Provide any services to an agency that is under the direct control or administration of a constitutional officer unless the constitutional officer requests such services. (b) Conduct investigations, but shall refer such matters to the appropriate agency.
Nev. Rev. Stat. § 353.2705 — NV Code / Title 31 / Chapter 353 / Section 353.2705
Definitions
Status: in_force

As used in NRS 353.2705 to 353.2771 , inclusive, unless the context otherwise requires, the words and terms defined in NRS 353.2707 to 353.2731 , inclusive, have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 353.339 — NV Code / Title 31 / Chapter 353 / Section 353.339
Grant for program requiring approval of Interim Finance Committee: Commencement of program before obtaining approval
Status: in_force

A department, institution or agency of the Executive Department of the State Government that receives a grant for a program which requires the approval of the Interim Finance Committee and which requires the department, institution or agency to take action to carry out the program, including, without limitation, classifying positions, recruiting for positions, advertising for bids and requesting proposals, may begin to carry out the program before obtaining that approval if the department, institution or agency includes a statement in any notice or advertisement that the position or contract is contingent upon the approval of the Interim Finance Committee.
Nev. Rev. Stat. § 355.330 — NV Code / Title 31 / Chapter 355 / Section 355.330
“Scrutinized company” defined
Status: in_force

“ Scrutinized company ” means any company that engages in a boycott of Israel.
Nev. Rev. Stat. § 354.600 — NV Code / Title 31 / Chapter 354 / Section 354.600
Contents of budget
Status: in_force

Each budget must include:

1. Detailed estimates of revenues, balances in other funds and other sources of financing for the budget year classified by funds and sources in a manner and on forms prescribed by the Department of Taxation.

2. Detailed estimates of expenditures and other uses of money for the budget year classified in a manner and on forms prescribed by the Department of Taxation.

3. A separate statement of the anticipated expenses relating to activities designed to influence the passage or defeat of any legislation, setting forth each separate category of expenditure that is required to be included in a supplemental report pursuant to subsection 1 of NRS 354.59803 .
Nev. Rev. Stat. § 353C.230 — NV Code / Title 31 / Chapter 353C / Section 353C.230
Remedies of state are supplemental; additional remedies unimpaired
Status: in_force

The remedies of this state provided for in this chapter are intended to supplement existing remedies applicable to the collection of debts. Nothing contained in this chapter shall be construed to limit or repeal additional remedies agreed to by any person or an agency in any written agreement or contract with this state.
Nev. Rev. Stat. § 356.090 — NV Code / Title 31 / Chapter 356 / Section 356.090
Depository at state capital may be relieved of payment of interest on deposits
Status: in_force

In consideration of no exchange or collection charges being made on checks or coupons of, or remittance to, the State, any insured banks, insured credit unions, insured savings and loan associations or insured savings banks at the state capital may be relieved by the State Treasurer, with the approval of the State Board of Finance, from the payment of any interest on amounts deposited with them.
Nev. Rev. Stat. § 353C.178 — NV Code / Title 31 / Chapter 353C / Section 353C.178
Withholding of income: Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee’s income; remedies and penalties
Status: in_force

1. If an employer wrongfully refuses to withhold income as required pursuant to NRS 353C.171 to 353C.179 , inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to NRS 353C.173 or 353C.174 , or knowingly misrepresents the income of an employee, the State Controller may apply for and the court may issue an order directing the employer to appear and show cause why he or she should not be subject to the penalties prescribed in subsection 2 of NRS 353C.177 .

2. At the hearing on the order to show cause, the court, upon a finding that the employer wrongfully refused to withhold income as required or knowingly misrepresented an employee's income: (a) May order the employer to comply with the requirements of NRS 353C.171 to 353C.179 , inclusive; (b) May order the employer to provide accurate information concerning the employee's income; (c) May impose penalties against the employer pursuant to subsection 2 of NRS 353C.177 ; and (d) Shall require the employer to pay the amount the employer failed or refused to withhold from the employee's income.
Nev. Rev. Stat. § 354.612 — NV Code / Title 31 / Chapter 354 / Section 354.612
Establishment of one or more funds by resolution required; contents of resolution; accounting requirements; copy of resolution to be provided to Department of Taxation; proprietary funds; enterprise funds
Status: in_force

1. A local government shall establish by resolution one or more funds. The resolution establishing the fund must set forth in detail: (a) The object or purpose of the fund; (b) The resources to be used to establish the fund; (c) The source or sources from which the fund will be replenished; (d) The method for controlling expenses and establishing revenues of the fund; and (e) The method by which a determination will be made as to whether the balance, reserve or retained earnings of the fund are reasonable and necessary to carry out the purpose of the fund.

2. Financial statements and other schedules required for funds must be prepared in accordance with generally accepted accounting principles.

3. Upon adoption of a resolution establishing a fund, a local government shall provide an executed copy of the resolution to the Department of Taxation.

4. In establishing a proprietary fund, a local government shall, besides furnishing working capital for the fund, provide that one of its financial objectives is to recover the complete costs of operation of the activity being financed, including overhead, without producing any significant amount of profit in the long run.

5. Each enterprise fund established must account for all charges properly related to the purpose of the enterprise fund, including, without limitation, debt service, capital outlay and operating expenses. Upon dissolution of the enterprise fund, no transfer of equity that may be made available to other funds or functions may be declared until after all proper obligations have been charged against the enterprise fund.
Nev. Rev. Stat. § 353.130 — NV Code / Title 31 / Chapter 353 / Section 353.130
Controller's warrant void if not presented for payment within 180 days after issuance; cancellation; notification of State Treasurer
Status: in_force

All State Controller's warrants issued in payment of claims against the State become void if not presented for payment to the State Treasurer within 180 days after the date of issuance. All such warrants remaining unpaid after the expiration of the 180 days must be cancelled by the State Controller, and the State Treasurer must be notified immediately of the cancellation. The State Treasurer shall not pay a warrant presented for payment more than 180 days after the date of issuance.
Nev. Rev. Stat. § 353B.001 — NV Code / Title 31 / Chapter 353B / Section 353B.001
Definitions
Status: in_force

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 353B.002 , 353B.003 and 353B.004 have the meanings ascribed to them in those sections.
Nev. Rev. Stat. § 354.107 — NV Code / Title 31 / Chapter 354 / Section 354.107
Regulations
Status: in_force

1. The Committee on Local Government Finance may adopt such regulations as are necessary for the administration of this chapter.

2. The Committee on Local Government Finance shall adopt regulations prescribing the format of the financial statement posted on the Internet website of a city or county pursuant to NRS 244.225 , 268.030 and 354.210 .

3. Any regulations adopted by the Committee on Local Government Finance must be adopted in the manner prescribed for state agencies in chapter 233B of NRS .
Nev. Rev. Stat. § 356.105 — NV Code / Title 31 / Chapter 356 / Section 356.105
Depository not required to accept state deposits
Status: in_force

The provisions of NRS 356.010 to 356.090 , inclusive, do not require any depository to accept state deposits.
Nev. Rev. Stat. § 353B.150 — NV Code / Title 31 / Chapter 353B / Section 353B.150
Administration by State Treasurer; duties and powers of State Treasurer
Status: in_force

1. The State Treasurer shall administer the Trust Fund.

2. As Administrator of the Trust Fund, the State Treasurer: (a) Shall maintain the financial records of the Trust Fund; (b) Shall invest the property in the Trust Fund pursuant to the policies for investment established by the Board pursuant to NRS 353B.160 ; (c) Shall manage any account associated with the Trust Fund; (d) Shall maintain any instruments that evidence investments made with property from the Trust Fund; (e) May contract with vendors for any good or service that is necessary to carry out the provisions of NRS 353B.010 to 353B.190 , inclusive; (f) May hire such employees as are necessary to carry out the provisions of NRS 353B.010 to 353B.190 , inclusive; and (g) May perform any other duties necessary to administer the Trust Fund.
Nev. Rev. Stat. § 354.6256 — NV Code / Title 31 / Chapter 354 / Section 354.6256
Use of proceeds of certain obligations to pay operating expenses prohibited; exceptions
Status: in_force

The proceeds from any obligation issued by a local government that has a term which is more than 1 year must not be used to pay operating expenses, except that:

1. The proceeds of any obligation issued to construct or acquire a facility may be used to pay operating expenses for the period provided in subsection 7 of NRS 350.516 .

2. The proceeds of a medium-term obligation issued by a local government with respect to which the Nevada Tax Commission has determined that a severe financial emergency exists pursuant to NRS 354.685 may be used to pay operating expenses with the approval of the Executive Director of the Department of Taxation.
Nev. Rev. Stat. § 354.6115 — NV Code / Title 31 / Chapter 354 / Section 354.6115
Fund to stabilize operation of local government and mitigate effects of emergency or natural disaster
Status: in_force

1. The governing body of a local government may, by resolution, establish a fund to stabilize the operation of the local government and mitigate the effects of emergencies or natural disasters.

2. The money in the fund must be used only: (a) If the total actual revenue of the local government falls short of the total anticipated revenue in the general fund for the fiscal year in which the local government uses that money; or (b) To pay expenses incurred by the local government to mitigate the effects of an emergency or a natural disaster. The money in the fund at the end of the fiscal year may not revert to any other fund or be a surplus for any purpose other than a purpose specified in this subsection.

3. The money in the fund may not be used to pay expenses incurred to mitigate the effects of an emergency or a natural disaster until the governing body of the local government issues a formal declaration that an emergency or a natural disaster exists. The governing body shall not make such a declaration unless an emergency or a natural disaster is occurring or has occurred. Upon the issuance of such a declaration, the money in the fund may be used for the payment of the following expenses incurred by the local government as a result of the emergency or natural disaster: (a) The repair or replacement of roads, streets, bridges, water control facilities, public buildings, public utilities, recreational facilities and parks owned by the local government and damaged by the emergency or natural disaster; (b) Any emergency measures undertaken to save lives, protect public health and safety or protect property within the jurisdiction of the local government; (c) The removal of debris from publicly or privately owned land and waterways within the jurisdiction of the local government that was undertaken because of the emergency or natural disaster; (d) Expenses incurred by the local government for any overtime worked by an employee of the local government because of the emergency or natural disaster or any other extraordinary expenses incurred by the local government because of the emergency or natural disaster; and (e) The payment of any grant match the local government must provide to obtain a grant from a federal agency for an eligible project to repair damage caused by the emergency or natural disaster within the jurisdiction of the local government.

4. The balance in the fund must not exceed 10 percent of the expenditures from the general fund for the previous fiscal year, excluding any federal funds expended by the local government.

5. The annual budget and audit report of the local government prepared pursuant to NRS 354.624 must specifically identify the fund.

6. The audit report prepared for the fund must include a statement by the auditor whether the local government has complied with the provisions of this section.

7. Any transfer of money from a fund established pursuant to this section for a natural disaster must be completed within 90 days after the end of the fiscal year in which the natural disaster for which the fund was established occurs.

8. As used in this section: (a) “ Emergency ” means a sudden, unexpected occurrence that involves clear and imminent danger and requires immediate action to prevent or mitigate loss of life or damage to health, property or essential public services. The term does not include a natural disaster. (b) “Grant match” has the meaning ascribed to it in NRS 353.2725 . (c) “ Natural disaster ” means a fire, flood, earthquake, drought or any other act of nature that: (1) Results in widespread or severe damage to property or injury to or the death of persons within the jurisdiction of the local government; and (2) As determined by the governing body of the local government, requires immediate action to protect the health, safety and welfare of persons residing within the jurisdiction of the local government.
Nev. Rev. Stat. § 353.007 — NV Code / Title 31 / Chapter 353 / Section 353.007
Contracts with State: State business license required; exception; applicability of section
Status: in_force

1. Except as otherwise provided in subsection 2, a person shall not enter into a contract with the State of Nevada unless the person is a holder of a state business license issued pursuant to chapter 76 of NRS.

2. A person who is not a holder of a state business license may enter into a contract with the State of Nevada if, pursuant to paragraph (b) of subsection 7 of NRS 76.100 , the person is not required to obtain a state business license.

3. The provisions of this section apply to all offices, departments, divisions, boards, commissions, institutions, agencies or any other units of: (a) The Legislative, Executive and Judicial Departments of the State Government; (b) The Nevada System of Higher Education; and (c) The Public Employees' Retirement System.
Nev. Rev. Stat. § 353C.220 — NV Code / Title 31 / Chapter 353C / Section 353C.220
Bad debts: Designation; removal from books of account of State; effect of removal; master file
Status: in_force

1. Except as otherwise provided in NRS 463.123 , if the State Controller determines that it is impossible or impractical to collect a debt, the State Controller may request the State Board of Examiners to designate the debt as a bad debt. The State Board of Examiners, by an affirmative vote of the majority of the members of the Board, may designate the debt as a bad debt if the Board is satisfied that the collection of the debt is impossible or impractical. If the debt is not more than $50, the State Board of Examiners may delegate to its Clerk the authority to designate the debt as a bad debt. The State Controller may appeal a denial of a request to designate the debt as a bad debt by the Clerk to the State Board of Examiners.

2. Upon the designation of a debt as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof. Upon receiving the notification, the State Controller shall direct the removal of the debt from the books of account of the State of Nevada. A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada.

3. The State Controller shall keep a master file of all debts that are designated as bad debts pursuant to this section. For each such debt, the State Controller shall record the name of the debtor, the amount of the debt, the date on which the debt was incurred and the date on which it was removed from the records and books of account of the State of Nevada, and any other information concerning the debt that the State Controller determines is necessary.
Nev. Rev. Stat. § 354.596 — NV Code / Title 31 / Chapter 354 / Section 354.596
Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance
Status: in_force

1. The officer charged by law shall prepare, or the governing body shall cause to be prepared, on appropriate forms prescribed by the Department of Taxation for the use of local governments, a tentative budget for the ensuing fiscal year. The tentative budget for the following fiscal year must be submitted to the county auditor and filed for public record and inspection in the office of: (a) The clerk or secretary of the governing body; and (b) The county clerk.

2. On or before April 15, a copy of the tentative budget must be submitted: (a) To the Department of Taxation; and (b) In the case of school districts, to the Department of Education.

3. At the time of filing the tentative budget, the governing body shall give notice of the time and place of a public hearing on the tentative budget and shall cause a notice of the hearing to be published once in a newspaper of general circulation within the area of the local government not more than 14 nor less than 7 days before the date set for the hearing. The notice of public hearing must state: (a) The time and place of the public hearing. (b) That a tentative budget has been prepared in such detail and on appropriate forms as prescribed by the Department of Taxation. (c) The places where copies of the tentative budget are on file and available for public inspection.

4. The public hearing on the tentative budget must be held by the governing body not sooner than the third Monday in May and not later than the last day in May.

5. The Department of Taxation shall examine the submitted documents for compliance with law and with appropriate regulations and shall submit to the governing body at least 3 days before the public hearing a written certificate of compliance or a written notice of lack of compliance. The written notice must indicate the manner in which the submitted documents fail to comply with law or appropriate regulations.

6. Whenever the governing body receives from the Department of Taxation a notice of lack of compliance, the governing body shall forthwith proceed to amend the tentative budget to effect compliance with the law and with the appropriate regulation.
Nev. Rev. Stat. § 357.140 — NV Code / Title 31 / Chapter 357 / Section 357.140
Response by defendant
Status: in_force

The defendant is entitled to 20 days in which to respond after a complaint filed pursuant to NRS 357.080 is unsealed and served upon the defendant.
Nev. Rev. Stat. § 353C.140 — NV Code / Title 31 / Chapter 353C / Section 353C.140
Action by Attorney General to collect debt; limitation of action
Status: in_force

If a person has not paid a debt that the person owes to an agency, the Attorney General, upon the request of the State Controller:

1. Except as otherwise provided in this section, shall bring an action in a court of competent jurisdiction; or

2. If the action is a small claim subject to chapter 73 of NRS, may bring an action in a court of competent jurisdiction,

on behalf of this state to collect the debt, plus any applicable penalties and interest. The action must be brought not later than 4 years after the date on which the debt became due or within 4 years after the date on which a certificate of liability was last recorded pursuant to NRS 353C.180 , as appropriate.
Nev. Rev. Stat. § 353D.030 — NV Code / Title 31 / Chapter 353D / Section 353D.030
“Board” defined
Status: in_force

<Section effective July 1, 2025. >

“ Board ” means the Board of Trustees of the Nevada Employee Savings Trust created by NRS 353D.200 .
Nev. Rev. Stat. § 354.506 — NV Code / Title 31 / Chapter 354 / Section 354.506
“Contingency account” defined
Status: in_force

“ Contingency account ” means an account showing money that has been appropriated to provide for unforeseen expenditures or anticipated expenditures of an uncertain amount.
Nev. Rev. Stat. § 353.250 — NV Code / Title 31 / Chapter 353 / Section 353.250
Designation of financial institutions for deposit of state money; requirements for deposit of state money; criminal penalty
Status: in_force

1. The State Treasurer shall designate the financial institutions into which money received by a state officer, department or commission must be deposited.

2. Except as otherwise provided in subsections 3, 4 and 5, every state officer, department or commission which receives or which may receive any money of the State of Nevada or for its use and benefit shall deposit on or before Thursday of each week, in a financial institution designated by the State Treasurer to the credit of the State Treasurer's Account, all money received by that officer, department or commission during the previous week.

3. Except as otherwise provided in subsections 4 and 5, if on any day the money accumulated for deposit is $10,000 or more, a deposit must be made not later than the next working day.

4. If the Department of Wildlife accumulates for deposit $10,000 or more on any day, the money must be deposited within 10 working days.

5. Except as otherwise provided in this subsection, if the Division of Welfare and Supportive Services of the Department of Health and Human Services accumulates for deposit $10,000 or more in child support payments on any day, the money must be deposited within 2 working days after its accumulation. Any such money for which the Division is unable to identify the obligee within 2 working days after its accumulation must, within 5 working days after its accumulation, be: (a) Deposited, if the Division is able to identify the obligee. (b) Returned to the payor, if the Division is unable to identify the obligee.

6. Every officer, department or commission which is required to deposit money with the State Treasurer shall comply with that requirement by depositing the money in a financial institution designated by the State Treasurer to the credit of the State Treasurer's Account.

7. Every officer, head of any department or commissioner who fails to comply with the provisions of this section is guilty of a misdemeanor in office.

8. As used in this section, “ financial institution ” means a bank, savings and loan association, savings bank, thrift company or credit union regulated pursuant to title 55 of NRS.
Nev. Rev. Stat. § 355.050 — NV Code / Title 31 / Chapter 355 / Section 355.050
State Treasurer charged with investment of money in Fund
Status: in_force

The State Treasurer shall have charge of all the investments of money and the sale of all securities of the State Permanent School Fund.
Nev. Rev. Stat. § 353C.130 — NV Code / Title 31 / Chapter 353C / Section 353C.130
Agreement with debtor for payment in installments; extension
Status: in_force

The State Controller may enter into an agreement with a debtor which provides for the payment of a debt owed by the debtor to an agency on an installment basis over a 12-month or lesser period. Upon good cause shown by the debtor, the State Controller may extend the period during which installment payments will be made for more than a 12-month period.
Nev. Rev. Stat. § 353.2725 — NV Code / Title 31 / Chapter 353 / Section 353.2725
“Grant match” defined
Status: in_force

“ Grant match ” means the share of a grant provided by a federal agency that must be matched by a state or local government.
Nev. Rev. Stat. § 353B.180 — NV Code / Title 31 / Chapter 353B / Section 353B.180
Annual audit
Status: in_force

The Board shall contract with a certified public accounting firm to perform an annual audit of the accounts and records of the State Treasurer and the Board showing the receipts to and disbursements from the Trust Fund. The cost of the audit must be borne by the Trust Fund. The State Treasurer shall make available for inspection all records necessary to perform the audit.
Nev. Rev. Stat. § 353.203 — NV Code / Title 31 / Chapter 353 / Section 353.203
Committee on Local Government Finance to adopt regulations establishing procedures for transferring functions of state agencies and local governments
Status: in_force

1. The Committee on Local Government Finance created pursuant to NRS 354.105 shall, in consultation with the Director of the Office of Finance, adopt regulations to establish procedures for transferring a function from a state agency to a local government or from a local government to a state agency.

2. The regulations adopted by the Committee on Local Government Finance pursuant to subsection 1 must: (a) Be adopted in the manner prescribed for state agencies in chapter 233B of NRS . (b) Include provisions requiring: (1) That, except as otherwise provided in subsection 3, notice to the affected state agency and local government of the intent to transfer a function from a state agency to a local government or from a local government to a state agency be given not less than 30 days before September 1 of an even-numbered year, unless a different period of notification is required by a statute or by contractual agreement. (2) That, except as otherwise provided in subsection 3, the effective date of the transfer of a function from a state agency to a local government or from a local government to a state agency not be any earlier than July 1 of the year after the year in which notice is given, as described in subparagraph (1). (3) The exchange of such information between the affected state agency and local government as is necessary to complete the transfer, including, without limitation, such matters as a complete description of the function to be transferred and the mechanism to be used to pay for the performance of that function.

3. An affected state agency and local government may, by mutual agreement, waive the requirements set forth in subparagraphs (1) and (2) of paragraph (b) of subsection 2.

4. As used in this section, “local government” has the meaning ascribed to it in NRS 354.474 .