reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 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.

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.
(Added to NRS by 2001, 1876; A 2009, 1179; 2015, 134)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.1955 - Date for accrual of interest; rate of interest.

If an agency assigns a debt to the State Controller for collection pursuant to NRS 353C.195 and the debt is subject to the payment of interest pursuant to a specific statute or regulation, interest must accrue on the debt at the rate most recently established pursuant to NRS 99.040 beginning on the date of the assignment of the debt to the State Controller, notwithstanding any other rate of interest set forth in the specific statute or regulation.
(Added to NRS by 2013, 2718)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.196 - Limitation on refund for overpayment of debt; exception.

The State Controller is not required to draw a warrant to refund an overpayment of a debt which is paid to the State Controller if the amount of the overpayment is less than $10, unless the debtor, not later than 1 year after the date of the overpayment, submits a written request to the State Controller for payment of the refund.
(Added to NRS by 2013, 2718)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.198 - Appointment of agent to file application for summary judgment or record certificate of liability against debtor.

1. Notwithstanding any specific statute to the contrary, if an agency has assigned a debt to the State Controller for collection pursuant to NRS 353C.195, the State Controller may:
(a) Appoint a private debt collector or any other person as his or her agent to:
(1) File an application for the entry of summary judgment against the debtor pursuant to NRS 353C.150; or
(2) Record a certificate of liability against the debtor in the office of a county recorder pursuant to NRS 353C.180; and
(b) Authorize his or her agent to incur any reasonable costs, including, without limitation, attorney’s fees, that are necessary to carry out his or her duties pursuant to the appointment.
2. The State Controller must, before appointing an agent pursuant to this section, determine that making the appointment is likely to generate more net revenue for the State than other methods available to the State Controller to collect the debt.
(Added to NRS by 2009, 1174)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.200 - Contract with private debt collector: Conditions; provisions regarding costs of and fees for collecting debt.

1. Except as otherwise provided in subsection 2, if an agency has assigned a debt to the State Controller for collection pursuant to NRS 353C.195, the State Controller may enter into a contract with a private debt collector or any other person for the assignment of the collection of the debt if the State Controller:
(a) Determines the assignment is likely to generate more net revenue than equivalent efforts by the State Controller to collect the debt, including collection efforts pursuant to this chapter;
(b) Determines the assignment will not compromise future collections of state revenue; and
(c) Notifies the debtor in writing at his or her address of record that the debt will be turned over for private collection unless the debtor:
(1) Pays the debt in full; or
(2) Enters into an agreement, pursuant to NRS 353C.130, for the payment of the debt on an installment basis.
2. A contract for the assignment of the collection of a debt may provide for:
(a) Payment by the State Controller to the private debt collector or other person of the costs of collection and fees for collecting the debt; or
(b) Collection by the private debt collector or other person from the debtor of the costs of collection and fees for collecting the debt.
(Added to NRS by 1999, 3445; A 2001, 1877; 2009, 1179)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.220 - Bad debts: Designation; removal from books of account of State; effect of removal; master file.

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.
(Added to NRS by 1999, 3447; A 2001, 1878; 2003, 1452; 2007, 239; 2009, 1181; 2023, 1508)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.222 - Selling certain debt in lieu of requesting designation of debt as bad debt; deposit of money received from sale of debt.

1. If the period of limitation for the collection of a debt set forth in NRS 353C.140 has expired, the State Controller may, in lieu of requesting the State Board of Examiners to designate the debt as a bad debt pursuant to NRS 353C.220, sell the debt to any person.
2. All money received by the State Controller from the sale of a debt pursuant to subsection 1 must be deposited in the Debt Recovery Account created by NRS 353C.226.
(Added to NRS by 2009, 1175; A 2013, 2720)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.224 - Distribution of money collected from debtor.

1. If the State Controller collects any money owed to an agency from a debtor or receives any money from the employer of a debtor or a private debt collector or other person to whom the State Controller has assigned the collection of a debt owed to an agency, the State Controller shall, unless prohibited by federal law, transfer the net amount of money owed to the agency:
(a) Except as otherwise provided in paragraph (c), to the Debt Recovery Account created by NRS 353C.226 if the debt is owed to an agency whose budget is supported exclusively or in part from the State General Fund.
(b) Except as otherwise provided in paragraph (c), to an account specified by the agency if the debt is owed to an agency whose budget is supported exclusively from sources other than the State General Fund.
(c) If a specific statute requires the money to be deposited in a specific account or used for a specific purpose, to the specific account required by statute or to the account from which money is expended for the purpose specified.
2. If the State Controller is unable to determine where to transfer the net amount of money collected pursuant to subsection 1, the money must be deposited in the Debt Recovery Account. If an agency disputes the decision to deposit the money in the Debt Recovery Account pursuant to this subsection, the agency may, not later than 60 days after the money is deposited in the Debt Recovery Account, submit a written request to the Interim Finance Committee seeking its determination of where the money collected pursuant to subsection 1 should be deposited. If an agency fails to submit such a written request timely, the money must remain in the Debt Recovery Account and be used in accordance with NRS 353C.226.
3. As used in this section, "net amount of money owed to the agency" means the money owed to an agency by a debtor that is collected or received by the State Controller minus:
(a) Any fees owed pursuant to a specific statute to the State Controller for collection of the debt;
(b) Any costs incurred or fees paid by the State Controller to collect any debt assigned to the State Controller for collection by the agency; and
(c) Any interest on the debt collected by the State Controller under the terms of an agreement with the debtor, pursuant to NRS 353C.130, for the payment of the debt on an installment basis.
(Added to NRS by 2009, 1175; A 2013, 2720; 2015, 135)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.226 - Debt Recovery Account: Creation; use; expenditure of money in Account.

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.
(Added to NRS by 2009, 1175)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 353C.230 - Remedies of state are supplemental; additional remedies unimpaired.

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.
(Added to NRS by 1999, 3447)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › NRS 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.

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.
(Added to NRS by 2011, 2598)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.010 - Definitions. [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.
(Added to NRS by 2023, 2804, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.040 - Compensation" defined. [Effective July 1, 2025.]

"Compensation" means compensation within the meaning of section 219(f)(1) of the Internal Revenue Code, 26 U.S.C. § 219(f)(1), that is received by a covered employee from a covered employer.
(Added to NRS by 2023, 2804, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.050 - Contribution rate" defined. [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.
(Added to NRS by 2023, 2804, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.060 - Covered employee" defined. [Effective July 1, 2025.]

1. "Covered employee" means a person who:
(a) Is employed by a covered employer for not less than 120 days;
(b) Has wages or other compensation that is allocable to the State; and
(c) Is at least 18 years of age.
2. For purposes of the investment, withdrawal, transfer, rollover or other distribution of an Individual Retirement Account, the term also includes the beneficiary of a deceased covered employee.
3. The term does not include:
(a) Any employee covered under the federal Railway Labor Act, 45 U.S.C. §§ 151 et seq.;
(b) Any employee on whose behalf an employer makes contributions to a Taft-Hartley multiemployer pension trust fund; or
(c) Any person who is an employee of the Federal Government, the State or any other state, county or municipal corporation, or any of this State’s or any other state’s units or instrumentalities.
(Added to NRS by 2023, 2804, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.070 - Covered employer" defined. [Effective July 1, 2025.]

"Covered employer" means an employer that:
1. Employs more than five persons in this State;
2. Has been in business for at least 36 months; and
3. Has not maintained a tax-favored retirement plan for its employees or has not done so in an effective form and operation at any time within the current calendar year or 3 immediately preceding calendar years.
(Added to NRS by 2023, 2805, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.080 - Employer" defined. [Effective July 1, 2025.]

1. Except as otherwise provided in subsection 2, "employer" means a person or entity engaged in a business, profession, trade or other enterprise in this State, whether for profit or not for profit, that employs one or more persons in this State.
2. The term does not include an agency or entity of the Federal Government, the government of this State or a political subdivision of this State.
(Added to NRS by 2023, 2805, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.090 - Individual Retirement Account" defined. [Effective July 1, 2025.]

"Individual Retirement Account" means an individual retirement account or an individual retirement annuity established under section 408 or 408A of the Internal Revenue Code, 26 U.S.C. § 408 or 408A.
(Added to NRS by 2023, 2805, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.120 - Participant" defined. [Effective July 1, 2025.]

"Participant" means a person who contributes to an Individual Retirement Account established or maintained through the Program or has an account balance in an Individual Retirement Account established or maintained through the Program.
(Added to NRS by 2023, 2805, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.150 - Tax-favored retirement plan" defined. [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).
(Added to NRS by 2023, 2805, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.160 - Trust" defined. [Effective July 1, 2025.]

"Trust" means the Nevada Employee Savings Trust created pursuant to NRS 353D.350 and each Individual Retirement Account trust or annuity contract allocated to the Nevada Employee Savings Trust pursuant to NRS 353D.350.
(Added to NRS by 2023, 2805, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.170 - Trustee" defined. [Effective July 1, 2025.]

"Trustee" means the Trustee of the Trust appointed by the Board pursuant to subsection 2 of NRS 353D.350.
(Added to NRS by 2023, 2805, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.200 - Board of Trustees: Creation; membership; terms; vacancies; Chair; meetings; quorum; compensation. [Effective July 1, 2025.]

1. There is hereby created the Board of Trustees of the Nevada Employee Savings Trust.
2. The Board consists of:
(a) The State Treasurer or the designee of the State Treasurer;
(b) The Lieutenant Governor or the designee of the Lieutenant Governor;
(c) One member, appointed by the Governor, who represents employers;
(d) One member, appointed by the Governor, who has experience in the field of investments;
(e) One member, appointed by the Majority Leader of the Senate, who represents retirees; and
(f) One member, appointed by the Speaker of the Assembly, who has experience in small business.
3. Each appointed member serves a term of 4 years unless dismissed for cause. Members may be reappointed for additional terms of 4 years in the same manner as the original appointments.
4. Any vacancy occurring in the appointed membership of the Board must be filled in the same manner as the original appointment for the remainder of the unexpired term.
5. The State Treasurer or the designee of the State Treasurer shall serve as the Chair of the Board.
6. The Board shall meet at the call of the Chair as frequently as required to perform its duties.
7. A majority of the members of the Board constitutes a quorum for the transaction of business, and a majority of a quorum present at any meeting is sufficient for any official action taken by the Board.
8. 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 the member’s duties.
(Added to NRS by 2023, 2805, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.210 - Staff and administrative support for Board of Trustees; authority for Board to enter into intergovernmental agreements or contracts for outreach, technical assistance or compliance services; duty of governmental entities to provide information to Board. [Effective July 1, 2025.]

1. The State Treasurer shall, within the limits of legislative appropriations, provide staff support to the Board and may otherwise provide administrative support to the Board.
2. The Board may enter into an intergovernmental agreement or contract to obtain outreach, technical assistance or compliance services with any officer, agency, division or department of the State, including, without limitation, the Lieutenant Governor, Secretary of State, Department of Taxation, Department of Employment, Training and Rehabilitation, Department of Business and Industry and Office of the Labor Commissioner. An officer, agency, division or department that enters into such an intergovernmental agreement or contract with the Board shall collaborate with any other officer, agency, division or department of the State as necessary to provide such outreach, technical assistance or compliance services to the Board.
3. Each officer, agency, division or department of the State must provide any information necessary for the Board to implement the Program regardless of whether the Board has entered into an intergovernmental agreement or contract with the officer, agency, division or department pursuant to subsection 2.
(Added to NRS by 2023, 2807, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.220 - Transactions and interests prohibited for members of Board of Trustees, staff and administrators. [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.
(Added to NRS by 2023, 2812, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.230 - Authority of Board of Trustees to borrow money or enter into certain procurement agreements; payment of administrative costs of Program and Trust. [Effective July 1, 2025.]

1. The Board may, to enable or facilitate the start up and continuing operation, maintenance, administration and management of the Program until the Board determines that the Program has accumulated sufficient balances and is able to generate sufficient funding for the Program to be financially self-sustaining:
(a) Borrow money from the State, any unit of federal, state or local government or any other person, firm, partnership, corporation or entity; or
(b) Enter into long-term procurement contracts with one or more financial providers if the Board determines that the fee structure of a contract allows or assists the Program to minimize or avoid the need to borrow money pursuant to paragraph (a) or to rely upon general assets of the State.
2. Money borrowed pursuant to subsection 1 must:
(a) Be borrowed in the name of the Program and Board only;
(b) Be repaid solely from the revenues of the Program; and
(c) Not be repaid unless the money was offered contingent upon the promise of such repayment.
3. Within the limits of legislative appropriations, the State may pay on behalf of the Board administrative costs associated with the creation, maintenance, operation and management of the Program and Trust until the Board determines that sufficient assets are available in the Administrative Fund for that purpose. Thereafter, all administrative costs of the Program and Trust, including any repayment of start-up money provided by the State, must be repaid only out of money on deposit in the Administrative Fund.
(Added to NRS by 2023, 2809, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.240 - Maintenance of records; annual audit; transmittal of audited financial report; annual report on operation of Program. [Effective July 1, 2025.]

1. The Board shall cause an accurate account of all the activities, operations and receipts and expenditures of the Board, Program and Trust to be maintained. Each year, a full audit of the books and accounts of the Board, Program and Trust pertaining to those activities, operations, receipts and expenditures, personnel, services and facilities must be conducted by a certified public accountant and must include, without limitation, direct and indirect costs attributable to the use of outside consultants, independent contractors and any other persons who are not state employees for the administration of the Program. For the purposes of the audit, the auditors shall have access to the properties and records of the Board, Program and Trust and may prescribe methods of accounting and the rendering of periodic reports in relation to projects undertaken by the Board, Program and Trust.
2. Not later than August 1 of each year, the Board shall submit to the Governor, the State Controller and the Director of the Legislative Counsel Bureau for transmittal to the Legislature or, if the Legislature is not in session, to the Legislative Commission, an audited financial report, prepared in accordance with generally accepted accounting principles, detailing the activities, operations and receipts and expenditures of the Board, Program and Trust during the immediately preceding calendar year. The report must also include projected activities of the Program for the current calendar year.
3. The Board shall prepare an annual report on the operation of the Program to be available to all citizens and provided to appropriate state officers.
(Added to NRS by 2023, 2812, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.250 - Personally identifiable information of participants in Program and account information are confidential; exceptions. [Effective July 1, 2025.]

Except to the extent necessary to administer the Program, personally identifiable information relating to individual participants in the Program, including, without limitation, the name, physical and electronic mail address, telephone number and other personally identifiable information of the participant, and information relating to individual accounts established or maintained through the Program, including, without limitation, the identity or amount of any investment, contribution or earnings attributable to an account, is confidential and must be maintained as confidential, unless the person who provides the information or is the subject of the information expressly agrees in writing to the disclosure of the information.
(Added to NRS by 2023, 2811, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.260 - Limitation on effect of action by Board of Trustees; imposition of obligations on State or pledge of State’s credit prohibited. [Effective July 1, 2025.]

1. An act or undertaking of the Board does not constitute a debt of the State of Nevada, or any political subdivision thereof, or a pledge of the full faith and credit of the State of Nevada, or of any political subdivision thereof, and is payable solely from the Trust.
2. The Board may not impose any obligations on the State or pledge the credit of the State.
(Added to NRS by 2023, 2807, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.300 - General powers of Board of Trustees; regulations. [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.
(Added to NRS by 2023, 2806, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.320 - Immunity of employer; employer not deemed fiduciary. [Effective July 1, 2025.]

1. A covered employer or other employer may not be held liable for:
(a) An employee’s decision to participate in or opt out of the Program;
(b) A participant’s or the Board’s investment decisions;
(c) The administration, investment, investment returns or investment performance of the Program, including, without limitation, any interest rate or other rate of return on any contribution or account balance, provided the covered employer or other employer played no role;
(d) The design of the Program or the benefits paid to participants;
(e) A person’s awareness of or compliance with the conditions and other provisions of the Internal Revenue Code that determine which persons are eligible to make tax-favored contributions to Individual Retirement Accounts, in what amount and in what time frame and manner; or
(f) Any loss, failure to realize any gain or any other adverse consequences, including, without limitation, any adverse tax consequences or loss of favorable tax treatment, public assistance or other benefits, incurred by any person as a result of participating in the Program.
2. A covered employer or other employer must not be deemed to be a fiduciary in relation to the Program.
(Added to NRS by 2023, 2811, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.360 - Nevada Employee Savings Trust Administrative Fund: Creation; administration; deposit of money received for Program; use. [Effective July 1, 2025.]

1. The Nevada Employee Savings Trust Administrative Fund is hereby created in the State Treasury.
2. The Board shall administer the Administrative Fund.
3. The Board shall deposit in the Administrative Fund all money received for the Program, including, without limitation:
(a) Money appropriated to the Administrative Fund by the Legislature;
(b) Money transferred to the Administrative Fund from the Federal Government, other state agencies or local governments;
(c) Any gifts, donations, grants or other money designated for the Administrative Fund from the State, or any unit of federal or local government, or any other person, firm, partnership, corporation or other entity solely for deposit into the Administrative Fund, whether for investment or administrative expenses; and
(d) Earnings on money in the Administrative Fund.
4. The Board shall use the money in the Administrative Fund solely to pay the administrative costs and expenses of the Program and the administrative costs and expenses the Board incurs in the performance of its duties.
(Added to NRS by 2023, 2809, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.380 - Persons who are fiduciaries; standards for discharge of duties by fiduciaries. [Effective July 1, 2025.]

1. Each member of the Board, the Trustee and each investment adviser or other person who has control of the assets of the Trust is a fiduciary with respect to the Trust and each Individual Retirement Account established and maintained through the Program.
2. Each fiduciary shall discharge its duties with respect to the Program solely in the interests of covered employees and with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with those matters would use in the conduct of an enterprise of like character and aims.
(Added to NRS by 2023, 2812, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 353D - Nevada Employee Savings Trust › NRS 353D.390 - Immunity of State and its officers and employees; credit and taxing power of State not pledged. [Effective July 1, 2025.]

1. The State and any employee or officer thereof, the Board and any member of the Board or employee thereof and the Program:
(a) Have no responsibility for compliance by persons with the conditions and other provisions of the Internal Revenue Code that determine which persons are eligible to make tax-favored contributions to Individual Retirement Accounts, in what amount and in what time frame and manner;
(b) Have no duty, responsibility or liability to any party for the payment of any benefits through the Program, regardless of whether sufficient money is available through the Program to pay such benefits;
(c) Do not and shall not guarantee any interest rate or other rate of return on or investment performance of any contribution or account balance; and
(d) Are not and shall not be liable or responsible for any loss, deficiency, failure to realize any gain or any other adverse consequences, including, without limitation, any adverse tax consequences or loss of favorable tax treatment, public assistance or other benefits, incurred by any person as a result of participating in the Program.
2. The debts, contracts and obligations of the Board, Program or Trust are not the debts, contracts and obligations of the State, and neither the faith and credit nor the taxing power of the State is pledged directly or indirectly to the payment of the debts, contracts and obligations of the Board, Program or Trust.
(Added to NRS by 2023, 2811, effective July 1, 2025)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.105 - Creation; appointment of members; terms; vacancies; Chair and Vice Chair; meetings; quorum; allowances and expenses; administrative support.

1. The Committee on Local Government Finance, consisting of 11 members, is hereby created.
2. The following associations shall each appoint three members to serve on the Committee:
(a) Nevada League of Cities;
(b) Nevada Association of County Commissioners; and
(c) Nevada Association of School Boards.
3. The Nevada State Board of Accountancy shall appoint two members to serve on the Committee.
4. Each appointment must be for a term of 3 years, and each member appointed may be reappointed to additional terms.
5. A vacancy must be filled as soon as practicable by the appointing authority of the person who vacated the seat.
6. If any of the associations listed in subsection 2 cease to exist, the appointments required by subsection 2 must be made by the association’s successor in interest or, if there is no successor in interest, one each by the other appointing authorities.
7. The members of the Committee shall elect by majority vote a member as Chair and another member as Vice Chair, who shall serve for terms of 3 years or until their successors are elected.
8. The Committee shall meet not less than twice per year and may meet at other times upon the call of the Chair or a majority of the members of the Committee.
9. A majority of the members of the Committee constitutes a quorum, and a quorum may exercise all the power and authority conferred on the Committee.
10. Members of the Committee serve without compensation, except that for each day or portion of a day during which a member of the Committee attends a meeting of the Committee or is otherwise engaged in the business of the Committee, the member is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally.
11. The Department of Taxation shall provide administrative support to the Committee.
(Added to NRS by 2001, 1793; A 2015, 723)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.107 - Regulations.

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.
(Added to NRS by 2001, 2317; A 2011, 3579)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.140 - Distribution of federal money from forest reserves; reimbursement for cost of audit.

1. The money paid to the State of Nevada by the Secretary of the Treasury under the provisions of 16 U.S.C. § 500, providing for the payment to states and territories of a fixed percentage of the money received by the Government of the United States from the forest reserves established therein, must be distributed respectively to the county or counties in which the forest reserves are situated, to be expended for the benefit of the public schools and the public roads of the county or counties in equal proportion for each object. The proportion for schools must be paid into the county school district fund. If there is a county road fund, the proportion for roads must be paid into the county road fund. If there is no county road fund, the proportion for roads must be paid into the county general fund for public road purposes.
2. When any forest reserve is in more than one state or county, the distributive share to each must be proportional to its area therein, following as near as may be the figures submitted to the State of Nevada respecting net forest area and county acreage therein by the Forest Service, United States Department of Agriculture.
3. The agency which is responsible for completing any audit required for the continuation of the payments must be reimbursed for the cost of the audit from the funds to which the payments were distributed proportionately according to the percentage of the payment which was distributed to each fund.
[1:191:1907; A 1919, 262; 1919 RL p. 2955; NCL § 5931]—(NRS A 1983, 238; 2009, 1317)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.150 - Transfer of balance of dormant fund.

1. Subject to the provisions of subsection 2, a board of county commissioners may order the transfer of any balance which is dormant in any fund to the county general fund whenever the money remaining in the fund is no longer required for the purpose for which the fund was established.
2. When the dormant fund accrued from taxes levied upon the taxpayers of a fire protection district, road district, cemetery district, unincorporated town, or other type of special assessment or taxing district, the fund may be transferred only to the general fund thereof and not to the county general fund.
[1:121:1947; A 1953, 117]—(NRS A 1975, 159; 1983, 132)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.170 - Order of district judge or district court drawing money from county treasury.

Except as otherwise provided in NRS 6.160 or 50.225, in every case in which the district court or district judge is authorized by law to order any money to be paid out of the county treasury, this order must be first presented to the county auditor, who shall number and register the order and issue his or her warrant on any fund in the county treasury not otherwise specially appropriated or set apart.
[1:15:1885; BH § 2528; C § 2576; RL § 1583; NCL § 2064]—(NRS A 1975, 1387; 1985, 54; 1987, 552)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.180 - Claim by sheriff or constable for delivery of prisoner committed to county jail by justice of the peace.

1. The board of county commissioners is authorized to examine, audit and allow to the sheriff or a constable the actual fare paid by such officer in the conveyance or transportation of any one or more prisoners committed to the county jail by a justice of the peace of the county.
2. The amount provided for in subsection 1 shall be in addition to the amount allowed by law for the safekeeping and delivering of prisoners to the county jail.
3. A bill for fare actually paid pursuant to the provisions of this section shall be accompanied with a receipt showing the amount paid, and by what conveyance the prisoner or prisoners were conveyed to the county jail. In no case shall a greater sum be allowed for a private conveyance than is usually charged by public conveyance for a similar distance, and such amount shall always be determined by the board of county commissioners in accordance with the best judgment and information of the county commissioners.
4. The county auditor is authorized and directed to draw his or her warrant upon the general fund for the payment of such sum as may be allowed by the board of county commissioners from time to time, in accordance with the provisions of subsection 1, and the county treasurer is directed to pay the sum upon presentation in regular order.
[1:69:1879; BH § 1999; C § 2165; RL § 1544; NCL § 1980] + [2:69:1879; BH § 2000; C § 2166; RL § 1545; NCL § 1981]
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.190 - Payment of county debts after original allowance: Limitation; exceptions.

1. The owner of an indebtedness of a county must demand payment of the indebtedness from the county not later than 1 year after the date of the original allowance.
2. If the payment of an indebtedness of the county is not demanded within 1 year after the original allowance, except as otherwise provided in subsection 3, the payment thereof shall be forever barred.
3. If the payment of an indebtedness of the county is demanded more than 1 year after the original allowance, the board of county commissioners may allow the payment. Nothing in this subsection requires the board to allow the payment of an indebtedness that is demanded more than 1 year after the original allowance.
4. Nothing in this section shall be so construed as to affect or repeal any law providing for the redemption or funding of the indebtedness of any county.
[1:15:1881; BH § 2018; C § 2171; RL § 1536; NCL § 1969]—(NRS A 2015, 1149)
2023 Nevada Revised Statutes › Chapter 354 - Local Financial Administration › NRS 354.200 - Payment of warrants in order of issuance.

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.
[1:98:1885; BH § 2178; C § 2339; RL §§ 1563, 1582; NCL §§ 2044, 2063]