A fiscal note is a document that details the fiscal effect of certain bills, resolutions, and ballot questions and that is attached to or becomes a part of the bill, resolution, or ballot question. The statutory provisions regarding fiscal notes are found in NRS 218.272 through 218.276, inclusive. Information regarding the necessity of a fiscal note for a bill or resolution can be found in the summary .
All ballot questions have fiscal notes.
When a bill or resolution is drafted, the Legislative Counsel consults with the Fiscal Analysis Division of the Legislative Counsel Bureau to determine if a fiscal note is required. The Fiscal Analysis Division, when appropriate, then informs the party requesting the bill draft that a fiscal note is required and requests written permission to begin preparing the fiscal note. If the requesting party does not give permission, the preparation of the fiscal note is started automatically upon introduction of the bill. Although a bill can be introduced or heard without a fiscal note, the legislative committees may not act on a measure that requires a fiscal note until the fiscal note is attached. State agencies have 5 working days from the date of request to prepare the fiscal information, send it to the Department of Administration for review and comments, and return it to the Fiscal Analysis Division.