reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.090 - "Purpose related to natural resources" defined.

"Purpose related to natural resources" means a purpose necessary, expedient or advisable for the protection and preservation of any property or natural resources of the State, or for obtaining the benefits thereof, including without limitation water projects, sewer projects, projects to protect and preserve the natural resources and property of the State from floods and park projects which preserve natural landscape or wildlife habitat or both.
(Added to NRS by 1981, 768; A 2015, 29th Special Session, 53)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.095 - "Revenue securities" defined.

"Revenue securities" means notes, warrants, interim debentures, bonds and temporary bonds validly issued by a municipality as obligations for a purpose related to any undertaking which the municipality is authorized to complete and which are payable from:
1. The revenues of one or more such undertakings;
2. Taxes levied by or on behalf of the municipality for revenues pledged by the municipality which are not derived from a project; or
3. Any combination of those revenues and taxes.
The term does not include municipal securities or obligations issued pursuant to the provisions of NRS 244A.669 to 244A.763, inclusive, 268.512 to 268.568, inclusive, or 315.140 to 315.7813, inclusive.
(Added to NRS by 1993, 2317)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.100 - "Revenues of a lending project" defined.

"Revenues of a lending project" means any money, except the proceeds of taxes levied by the State, received by the State Treasurer from or in respect to any lending project, including, without limitation:
1. Money derived from any source of revenue connected with a lending project, including, without limitation, payments by a municipality of the principal, interest or redemption premium of any municipal or revenue security, and any other income derived from the operation or administration of a lending project or the sale or other disposal of municipal or revenue securities or other assets acquired in connection with a lending project;
2. Loans, grants or contributions to the State from the Federal Government for the payment of the principal, interest and redemption premiums of state securities;
3. Fees or charges paid by a municipality in connection with a lending project; and
4. Money derived from the investment and reinvestment of any of these.
(Added to NRS by 1981, 768; A 1993, 2319)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.110 - "State securities" defined.

"State securities" means notes, warrants, interim debentures, bonds and temporary bonds issued as:
1. General obligations by the State pursuant to this chapter for any lending project which is for a purpose related to natural resources or for a refunding which are payable from taxes, whether or not additionally secured by a pledge of all or any designated revenues of one or more lending projects; or
2. Limited obligations by the State pursuant to this chapter for any lending project which is for a purpose related to any undertaking which a municipality is authorized to complete or for a refunding which are payable from the revenues of one or more lending projects.
(Added to NRS by 1981, 768; A 1983, 1034; 1993, 2319)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.120 - "Tax" defined.

"Tax" means:
1. A general (ad valorem) property tax.
2. Any tax or portion thereof to which is attributable the proceeds that are paid into the tax increment account of a tax increment area created by a municipality pursuant to NRS 278C.220.
(Added to NRS by 1981, 768; A 2015, 3209)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.125 - "Wastewater authority" defined.

"Wastewater authority" means an entity that is created by cooperative agreement pursuant to chapter 277 of NRS, the functions of which include sanitation and sewerage, the treatment and disposal of wastewater, or the development and reclamation of water resources.
(Added to NRS by 2005, 184)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.130 - Loans to municipalities by state purchase of municipal securities authorized.

In order to:
1. Protect and preserve the property and natural resources of the State, and to obtain the benefits thereof; and
2. Assist municipalities in the acquisition, construction and equipping of public improvements,
the State Treasurer may make loans to municipalities by purchasing their municipal securities validly issued for a purpose related to natural resources or their revenue securities validly issued for a purpose related to any undertaking which the municipality is authorized to complete.
(Added to NRS by 1981, 768; A 1993, 2319)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.140 - Powers of State Treasurer as Administrator of Municipal Bond Bank.

1. The State Treasurer is the Administrator of the Municipal Bond Bank.
2. In his or her capacity as Administrator, the State Treasurer may:
(a) Sue and be sued to establish or enforce any right arising out of a lending project or of any state securities issued pursuant to this chapter;
(b) Acquire and hold municipal securities and revenue securities, and exercise all of the rights of holders of those securities;
(c) Sell or otherwise dispose of municipal securities and revenue securities and assets acquired in connection with those securities, unless limited by any agreement which relates to those securities;
(d) Make contracts and execute all necessary or convenient instruments;
(e) Accept grants of money from the Federal Government, the State, any agency or political subdivision, or any other person;
(f) Adopt regulations relating to lending projects and the administration of lending projects;
(g) Employ for himself or herself or for any municipality, any necessary legal, fiscal, engineering and other expert services in connection with lending projects and with the authorization, sale and issuance of state securities, municipal securities and revenue securities;
(h) Enter into agreements and arrangements consistent with the provisions of this chapter with respect to the issuance of state securities and the purchase of municipal and revenue securities;
(i) Make findings concerning the sufficiency of revenues and taxes pledged for the payment of revenue securities to repay state securities which were issued to acquire those revenue securities;
(j) At the request of a municipality, on or before June 30, 2011, apply for and accept a volume cap allocation for tax credit bonds that authorizes the issuance of bonds which can be sold with a federal income tax credit;
(k) On or before June 30, 2011, enter into any agreement with the Federal Government that the State Treasurer determines is necessary or advisable:
(1) To issue bonds which can be sold with a federal income tax credit pursuant to the provisions of the Internal Revenue Code, as amended; and
(2) To receive a volume cap allocation for tax credit bonds described in paragraph (j); and
(l) Undertake other matters which he or she determines to be necessary or desirable in accomplishing the purposes of this chapter.
(Added to NRS by 1981, 769; A 1993, 2320; 2009, 2659)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.150 - Limitations and conditions on issuance of certain state securities; applicability of State Securities Law.

1. The Board may, at the request of the State Treasurer, to pay the cost of any lending project, borrow money or otherwise become obligated, and may provide evidence of those obligations by issuing state securities.
2. State securities issued to acquire municipal securities may be outstanding pursuant to this chapter in an aggregate principal amount of not more than $1.8 billion.
3. State securities issued to:
(a) Acquire municipal securities must be payable from taxes and may be additionally secured by all or any designated revenues from one or more lending projects.
(b) Acquire revenue securities must be payable from all or any designated revenues from one or more lending projects and from allocable local revenues payable to a municipality.
Any such state securities may be issued without an election or other preliminaries. No state securities may be issued to refund any municipal securities issued before May 29, 1981.
4. No state securities may be issued to acquire revenue securities unless:
(a) The State Treasurer presents to the State Board of Finance findings which indicate that the revenues and taxes pledged to the payment of the revenue securities are sufficient to repay the state securities; and
(b) The State Board of Finance approves the findings.
5. Provisions of the State Securities Law which are not inconsistent with the provisions of this chapter apply to the issuance of state securities pursuant to this chapter.
(Added to NRS by 1981, 769; A 1985, 1901; 1989, 180; 1991, 180; 1993, 2320; 1997, 165)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.152 - Conditions upon issuance of state securities to acquire bonds issued by certain water authorities; acquisition of bonds of certain water authorities does not constitute indebtedness of members; property tax levied by member to pay member’s share of payments due on bonds.

1. Before state securities may be issued pursuant to this chapter for the purpose of acquiring bonds which are issued by a water authority organized as a political subdivision created by cooperative agreement that operates in all or a portion of a county whose population is 700,000 or more:
(a) The water authority must obtain approval for the bonds from the debt management commission of each county in which any member of the water authority that is obligated to make payments on the bonds of the water authority is located; and
(b) The members of the water authority must contract with the water authority to make payments from the revenues of the members’ water systems that, in the aggregate, are fully sufficient to pay those bonds as they become due. If the water revenues of any such member are insufficient to pay that member’s share of the amount due on the bonds, the member shall pay the deficiency out of money available for that purpose in the general fund of the member. If the money in the general fund of the member is insufficient to pay fully any such deficiency promptly, the member shall levy a general ad valorem tax on all taxable property within the member’s boundaries at a rate necessary to produce revenue in an amount sufficient to pay that member’s share of the payments due on the bonds.
2. Notwithstanding the provisions of paragraph (a) of subsection 1, the obligations of the members of the water authority to the water authority and the State of Nevada as a result of the acquisition of bonds of the water authority pursuant to this chapter do not constitute indebtedness of the members within the meaning of any constitutional, charter or statutory limitation or other provisions restricting the incurrence of any debt.
3. A property tax levied pursuant to this section:
(a) Shall be considered to have been levied for the payment of bonded indebtedness for the purposes of NRS 361.463.
(b) Is exempt from the limitations on property taxes contained in chapter 354 of NRS.
(Added to NRS by 1997, 164; A 2003, 822; 2011, 1218)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.155 - Issuance of state securities to refund state securities.

1. The Board may, at the request of the State Treasurer, issue state securities to refund any state securities issued pursuant to this chapter in the manner prescribed by and subject to the limitations of the State Securities Law for refunding.
2. No state securities may be issued pursuant to this section without the concurrence of the municipality which issued the municipal or revenue securities purchased with the proceeds of the state securities to be refunded. At or before the time state securities are issued pursuant to this section, the State Treasurer and the municipality must agree as to the method of paying any costs incurred, making any cash deposits required for the refunding escrow, and allocating any savings achieved in connection with the refunding. Such a method may include an exchange of:
(a) Municipal securities acquired and held by the State Treasurer pursuant to this chapter for new securities validly issued as general obligations by the municipality or municipalities.
(b) Revenue securities acquired and held by the State Treasurer pursuant to this chapter for new securities validly issued by the municipality or municipalities.
New securities received from a municipality by the State Treasurer must be held and payments received thereon applied in the same manner as required by this chapter for the original municipal or revenue securities.
3. The principal amount of state securities which have been refunded pursuant to this section must not be considered in computing compliance with the limitation of subsection 2 of NRS 350A.150, but outstanding state securities issued pursuant to this section are subject to that limitation.
4. NRS 350A.160 does not apply to state securities issued pursuant to this section.
(Added to NRS by 1983, 1034; A 1991, 180; 1993, 2321)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.160 - Judicial confirmation of exemption of specific obligation from State’s debt limit required; legislative declaration.

1. The Board shall not become obligated with respect to a particular lending project unless the Board:
(a) Has determined that the lending project is for a purpose related to natural resources and that the obligation to be incurred for the lending project will be exempt from the limitation on state debt set forth in Section 3 of Article 9 of the Nevada Constitution; or
(b) Has obtained judicial confirmation, in a proceeding pursuant to chapter 43 of NRS or another proceeding, that the obligation to be incurred for that project will be exempt from the State’s debt limit. If an appeal is taken or the confirmation is otherwise reviewed, the obligation must not be incurred unless the exemption is affirmed by the court of last resort.
2. The Legislature hereby finds that obligations issued as state securities which are general obligations, for which a Board determination has been made pursuant to paragraph (a) of subsection 1 or a judicial confirmation has been obtained pursuant to paragraph (b) of subsection 1, are necessary for the protection and preservation of the property and natural resources of this State and for the purpose of obtaining the benefits thereof, and the issuance of those securities constitutes an exercise of the authority conferred by the second paragraph of Section 3 of Article 9 of the Nevada Constitution.
(Added to NRS by 1981, 769; A 1993, 2321; 2015, 29th Special Session, 53)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.180 - Private sale of municipal or revenue securities to State; fees and charges.

A municipality may sell its municipal or revenue securities to the State at a private sale and may pay or obligate itself to pay to the State fees or charges in connection with any lending project.
(Added to NRS by 1981, 770; A 1993, 2322)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.190 - Fund for the Municipal Bond Bank: Creation; disposition of revenue; exception.

1. Except as otherwise provided in NRS 445A.255, all revenues from lending projects must be deposited in the Fund for the Municipal Bond Bank in the State Treasury, which is hereby created as a special revenue fund.
2. Any revenue from lending projects which is in the Fund must be applied in the following order of priority:
(a) Deposited into the Consolidated Bond Interest and Redemption Fund created pursuant to NRS 349.090 in amounts necessary to pay the principal of, interest on and redemption premiums due in connection with state securities issued pursuant to this chapter.
(b) Deposited into any reserve account created for the payment of the principal of, interest on and redemption premiums due in connection with state securities issued pursuant to this chapter, in amounts and at times determined to be necessary.
(c) Paid out for expenses of operation and maintenance.
(d) On July 1 of each odd-numbered year, to the extent of any uncommitted balance in the Fund, deposited in the State General Fund.
(Added to NRS by 1981, 770; A 1985, 711; 2001, 2751; 2011, 444; 2023, 341)
2023 Nevada Revised Statutes › Chapter 350A - Purchase of Municipal and Revenue Securities by State › NRS 350A.200 - Powers additional; applicable procedures for issuing securities; issuance of securities by municipality not authorized.

1. The powers conferred by this chapter are in addition to the powers conferred by any other law.
2. Securities may be issued pursuant to this chapter without regard to any procedure required by law, other than those set forth in this chapter or in the State Securities Law.
3. This chapter does not authorize the issuance of securities by any municipality.
(Added to NRS by 1981, 770)
2023 Nevada Revised Statutes › Chapter 351 - Facsimile Signatures of Public Officials (Uniform Act) › NRS 351.020 - Definitions.

As used in this chapter:
1. "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 to a public security or instrument of payment is required or permitted.
2. "Facsimile signature" means a reproduction by engraving, imprinting, stamping or other means of the manual signature of an authorized officer.
3. "Instrument of payment" means a check, draft, warrant or order for the payment, delivery or transfer of funds.
4. "Public security" means a bond, note, certificate of indebtedness or other obligation for the payment of money, issued by this state or by any of its departments, agencies or other instrumentalities or by any of its political subdivisions.
(Added to NRS by 1963, 4)
2023 Nevada Revised Statutes › Chapter 351 - Facsimile Signatures of Public Officials (Uniform Act) › NRS 351.030 - Execution of public security or instrument of payment with facsimile signature.

Any authorized officer, after filing with the Secretary of State his or her manual signature certified by him or her under oath, may execute or cause to be executed with a facsimile signature in lieu of his or her manual signature:
1. Any public security, if at least one signature required or permitted to be placed thereon shall be manually subscribed; and
2. Any instrument of payment.
Upon compliance with this chapter by the authorized officer, his or her facsimile signature has the same legal effect as his or her manual signature.
(Added to NRS by 1963, 4)
2023 Nevada Revised Statutes › Chapter 351 - Facsimile Signatures of Public Officials (Uniform Act) › NRS 351.040 - Use of facsimile seal.

When the seal of this state or any of its departments, agencies or other instrumentalities or of any of its political subdivisions is required in the execution of a public security or instrument of payment, the authorized officer may cause the seal to be printed, engraved, stamped or otherwise placed in facsimile thereon. The facsimile seal has the same legal effect as the impression of the seal.
(Added to NRS by 1963, 4)
2023 Nevada Revised Statutes › Chapter 351 - Facsimile Signatures of Public Officials (Uniform Act) › NRS 351.060 - Unlawful acts; penalty.

A person who with the intent to defraud uses on a public security or an instrument of payment:
1. A facsimile signature, or any reproduction of it, of any authorized officer; or
2. Any facsimile seal, or any reproduction of it, of this state or any of its departments, agencies or other instrumentalities or of any of its political subdivisions,
is guilty of a category D felony and shall be punished as provided in NRS 193.130.
(Added to NRS by 1963, 4; A 1967, 555; 1979, 1465; 1995, 1270)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.005 - Inapplicability of chapter to certain boards.

Except as otherwise provided in NRS 353.007, the provisions of this chapter do not apply to boards created by the provisions of NRS 590.485 and chapters 623 to 625A, inclusive, 628, 630 to 644A, inclusive, 648, 654 and 656 of NRS and the officers and employees of those boards.
(Added to NRS by 2001, 1456; A 2003, 908, 2076; 2005, 1138; 2013, 1029; 2021, 1613; 2023, 1700)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.007 - Contracts with State: State business license required; exception; applicability of section.

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.
(Added to NRS by 2013, 1029; A 2015, 1415; 2019, 401)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.015 - Quorum.

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.
[12:32:1865; B § 2867; BH § 1901; C § 2027; RL § 4464; NCL § 6927]—(NRS A 2001, 1128)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.025 - Records.

The State Board of Examiners shall cause a record of its proceedings to be kept, and any member may cause his or her dissent to the action of the majority upon a matter brought before it to be entered upon the record.
[Part 11:32:1865; B § 2866; BH § 1900; C § 2026; RL § 4463; NCL § 6926]
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.030 - Chair.

The Governor shall act as Chair of the State Board of Examiners. In the absence of the Governor, the Secretary of State shall act as Chair.
[Part 8:32:1865; B § 2863; BH § 1897; C § 2023; RL § 4460; NCL § 6923]
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.033 - Director of Office of Finance is ex officio Clerk of State Board of Examiners; duties.

1. In addition to his or her other duties, the Director of the Office of Finance is ex officio Clerk of the State Board of Examiners. Except as otherwise provided in subsection 4 of NRS 41.036, the Director shall:
(a) Assist the State Board of Examiners in the examination and classification of all the claims required to be presented to the Board pursuant to NRS 353.090.
(b) Conduct a postaudit of claims that have been presented to the Board in the manner prescribed in the regulations adopted pursuant to NRS 353.090.
(c) Approve, on behalf of and when authorized by the Board, claims against the State not required to be passed upon by the Legislature.
(d) Each calendar quarter, provide to the Board a report of his or her determinations regarding any claims, refunds or other payments the Board has authorized the Director to approve on its behalf.
2. The rules of procedure governing the duties of the Director pursuant to this section must be adopted by the State Board of Examiners.
3. The Director may delegate these duties to the Deputy Director of the Office of Finance.
[9:299:1949; 1943 NCL § 6995.09]—(NRS A 1963, 1065; 1969, 1121; 1975, 25; 1997, 282; 2001, 1078; 2003, 626; 2017, 124)—(Substituted in revision for NRS 353.190)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.035 - Attendance of witnesses: Subpoenas; fees.

1. The Chair shall have power to issue subpoenas and compel the attendance of witnesses before the Board in the same manner that any court in this state can compel the attendance of witnesses before it.
2. Whenever in the opinion of the Board the testimony of any witness against a demand pending before the Board is material, the Chair shall cause the attendance of the witness before the Board to testify concerning the demand.
3. The Board is authorized to make such witness a reasonable allowance for such attendance not exceeding the fees of witnesses in civil cases, which shall be paid from the contingent fund allowed the State Board of Examiners, but in no instance shall an allowance be made in favor of a witness who testifies in behalf of a claimant.
[Part 8:32:1865; B § 2863; BH § 1897; C § 2023; RL § 4460; NCL § 6923]
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.040 - Policies and procedures.

The State Board of Examiners shall have authority to establish policies and procedures for its government not inconsistent with law.
[Part 9:32:1865; B § 2864; BH § 1898; C § 2024; RL § 4461; NCL § 6924]—(NRS A 2013, 62)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.045 - Powers of members: Oaths and affirmations; depositions.

Each member of the State Board of Examiners is authorized:
1. To administer an oath or affirmation to any person concerning any matter before the Board or intended to be brought before it.
2. To take the deposition of any witness to be used before the Board in any matter pending before it.
[Part 9:32:1865; B § 2864; BH § 1898; C § 2024; RL § 4461; NCL § 6924]
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.055 - Examination of books and papers of State Controller and State Treasurer.

1. For the purpose of discharging the duties imposed on the State Board of Examiners by law, the State Board of Examiners is authorized to demand information, and the State Controller and the State Treasurer are required to furnish to the Board without delay such information as the Board may demand, touching the books, papers, vouchers or matters pertaining to or cognizable in their respective offices.
2. The State Controller and the State Treasurer shall permit the State Board of Examiners to examine the books and papers of their respective offices whenever the Board may wish to make an examination, without delaying the examination on any pretense whatever.
[Part 1:32:1865; B § 2857; BH § 1892; C § 2018; RL § 4455; NCL § 6918] + [Part 3:32:1865; B § 2859; BH § 1894; C § 2020; RL § 4457; NCL § 6920]—(NRS A 2003, 625)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.060 - Count of money in State Treasury by Legislative Auditor.

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.
[Part 1:32:1865; B § 2857; BH § 1892; C § 2018; RL § 4455; NCL § 6918] + [Part 3:32:1865; B § 2859; BH § 1894; C § 2020; RL § 4457; NCL § 6920]—(NRS A 1959, 524; 1963, 1025; 1971, 371; 1973, 1665)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.065 - Count of securities and money in custody of State Treasurer.

The Legislative Auditor shall count all moneys and securities in the State Treasury belonging to the State, or to any department thereof, and all other moneys and securities of which the State Treasurer is custodian.
[Part 1:12:1928; A 1955, 204]—(NRS A 1959, 524; 1963, 1025; 1971, 371; 1973, 1665)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.070 - Actual money only to be counted.

It is unlawful for the Legislative Auditor to count as money in the State Treasury anything but actual checks pending deposit and currency in the custody of the State Treasurer, or deposits in depository banks, credit unions or savings banks or in insured savings and loan associations.
[2:12:1928; A 1955, 204]—(NRS A 1959, 524; 1963, 1025; 1971, 371; 1973, 1665; 1975, 1798; 1979, 1884; 1981, 1364)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.075 - Report to be filed following count.

1. When the count of state money, funds and securities is completed, the Legislative Auditor shall make a report and file it in the Office of the Secretary of State. When filed with the Secretary of State, the report is a public record.
2. The report must show separately:
(a) The actual amount of money in the State Treasury in the custody of the State Treasurer.
(b) The amounts on deposit, listing each depository bank, credit union, savings and loan association or savings bank and the amounts on deposit.
(c) Lists of all state-owned securities in the State Treasury which are in the custody of the State Treasurer or in depository banks, credit unions, savings banks or insured savings and loan associations.
(d) A statement of securities deposited with the State Treasurer for safekeeping showing the total value of the securities, the department or commission for whom the State Treasurer holds the securities, and the purpose for which the securities were obtained.
[Part 1:12:1928; A 1955, 204]—(NRS A 1959, 524; 1963, 1025; 1971, 371; 1973, 1665; 1975, 114, 1798; 1979, 1884; 1981, 1364)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.080 - Failure of Legislative Auditor to perform duties: Penalties.

If the Legislative Auditor willfully shall fail to perform the duties imposed under the provisions of NRS 353.065, 353.070 and 353.075, or willfully shall neglect or refuse to perform any duty enjoined thereunder, the Legislative Auditor shall be deemed guilty of a misdemeanor and shall be further punished as provided in NRS 197.230.
[3:12:1928; A 1955, 204]—(NRS A 1959, 525; 1963, 1026; 1967, 556; 1973, 1666)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.085 - Procedure for payment of contract claims when no legislative appropriation has been made.

1. The State Board of Examiners shall:
(a) Examine all claims arising out of contract and not under NRS 282.290 against the State presented to the Board by petition, for which no appropriation has been made and which require action by the Legislature.
(b) Take all evidence in regard to the same which may be offered by the claimant or deemed proper by the Board.
2. The evidence shall be reduced to writing, and the petition, the written evidence and the opinion of the Board in reference to the merits of the same shall be transmitted to the Legislature on the first day of its next session.
[5:32:1865; A 1869, 116; B § 2860; BH § 1895; C § 2021; RL § 4458; NCL § 6921]—(NRS A 1965, 1416)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.090 - Procedure for payment of claims pursuant to legislative appropriation or authorization; regulations; availability of money allocated to State by federal program.

1. Except for claims against the Legislative Fund or for the payment of the salaries of public officers, every claim for payment from the State Treasury pursuant to an appropriation or authorization by the Legislature must be presented to the State Board of Examiners for a determination of its correctness. The State Board of Examiners shall adopt regulations providing for the use of sampling procedures and postaudit techniques for making such a determination.
2. Any money which:
(a) Is allocated to this state pursuant to a federal program in the form of a letter of credit or its equivalent;
(b) Is authorized for expenditure by the Legislature;
(c) Has not been deposited in the State Treasury; and
(d) Is immediately available to this state through an automated federal payment management system,
shall be deemed to be available for a claim for payment from the State Treasury.
3. The State Controller shall not allow or draw his or her warrant for:
(a) Any claim of the class described in this section which has not been approved by the State Board of Examiners; or
(b) A greater amount than allowed by the Board,
except when the claim has not been acted upon by the Board within 30 days after its presentation to the Board.
[6:32:1865; A 1869, 116; 1947, 676; 1943 NCL § 6922] + [1:24:1871; A 1925, 223; NCL § 6928]—(NRS A 1959, 208, 793; 1963, 408; 1969, 1119; 1993, 1157; 1995, 103; 1999, 2207; 2003, 625)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.094 - Counties’ Trial Assistance Account: Claims by counties.

Claims may be made against the Counties’ Trial Assistance Account in the State General Fund by the board of county commissioners of any county as other claims against the State are made for jury fees, witness fees and necessary subsistence expenses attendant to any criminal trial for a capital offense where:
1. It is not established that the crime was actually committed in the county where the indictment was found or the information filed;
2. The victim or victims of the crime were not residents of the county where the indictment was found or the information filed; and
3. The trial is conducted in a county other than the county in which the indictment was found or the information filed.
(Added to NRS by 1969, 276; A 1977, 228; 1987, 417)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.097 - Stale Claims Account; approval and payment of stale claims; payment of certain late claims for medical expenses.

1. As used in this section, "stale claim" means any claim which is presented by a state agency to the State Board of Examiners:
(a) If the claim was eligible to be paid from money that was appropriated, after the date on which it is provided by law that money appropriated to that state agency for the previous fiscal year reverts to the fund from which appropriated; or
(b) If the claim was eligible to be paid from money that was authorized, after the last day of the fiscal year in which that state agency was authorized to expend the money.
2. There is hereby created a Stale Claims Account in the State General Fund. Money for the Account must be provided by direct legislative appropriation.
3. Upon the approval of a stale claim pursuant to subsection 4, the claim must be paid from the Stale Claims Account. Payments of such stale claims for a state agency must not exceed:
(a) If the claim was eligible to be paid from money that was appropriated, the amount of money reverted to the fund from which appropriated by the state agency for the fiscal year in which the obligations represented by the stale claims were incurred; or
(b) If the claim was eligible to be paid from money that was authorized, the balance on the last day of the fiscal year of money that the state agency was authorized to expend during the fiscal year.
4. Except as otherwise provided in this section, a stale claim must be approved for payment from the Stale Claims Account by the State Board of Examiners. The State Board of Examiners may authorize its Clerk or a person designated by the Clerk, under such circumstances as it deems appropriate, to approve stale claims on behalf of the Board. A state agency that is aggrieved by a determination of the Clerk or the person designated by the Clerk to deny all or any part of a stale claim may appeal that determination to the State Board of Examiners.
5. A stale claim may be approved and paid at any time, despite the age of the claim, if payable from available federal grants or from a permanent fund in the State Treasury other than the State General Fund.
6. A state agency may pay from the appropriate budget account in the current fiscal year a stale claim of the state agency which is:
(a) Less than $100;
(b) For medical expenses pursuant to a claim from a third-party administrator; or
(c) For payroll expenses.
(Added to NRS by 1969, 1108; A 1983, 180; 2001, 1077; 2011, 1614; 2013, 3675)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.110 - Overpayment of taxes, license fees and other charges.

1. Whenever an amount has been paid into a county treasury for taxes which exceeds the amount required by law to be paid for the applicable tax year, and all or part of the amount so paid has been deposited in the State Treasury, a claim for refund of that portion of the overpayment which has been deposited in the State Treasury may be made only to the State Board of Examiners.
2. Whenever an overpayment of a license fee, tax or other charge has been made to any state agency or officer, except under the circumstances specified in subsection 1, the agency or officer may, subject to the provisions of any other applicable law, refund the amount of the overpayment after obtaining the approval of the State Board of Examiners, except that the State Board of Examiners may authorize its Clerk, under such circumstances as it deems appropriate, to approve such a refund on behalf of the Board. A state agency or officer who is aggrieved by a determination of the Clerk to deny all or any part of such a refund may appeal that determination to the State Board of Examiners.
[Part 1:166:1919; 1919 RL p. 3109; NCL § 6954] + [Part 1:89:1923; NCL § 6637]—(NRS A 1969, 1120; 2001, 1078)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.115 - Limitation of time for claim.

A claim for refund of money deposited in the State Treasury or paid to a state agency or officer shall be made within 1 year from the date of such deposit or payment unless:
1. Payment was made under protest; or
2. The statute applicable to claims against or refunds by a particular state agency or officer prescribes a different period.
[5:89:1923; NCL § 6641]—(NRS A 1969, 1120)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.120 - Payment ordered or approved by State Board of Examiners.

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.
[Part 1:166:1919; 1919 RL p. 3109; NCL § 6954] + [4:89:1923; NCL § 6640] + [8:89:1923; NCL § 6642]—(NRS A 1963, 1112; 1969, 1121; 1991, 1749)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.130 - Controller’s warrant void if not presented for payment within 180 days after issuance; cancellation; notification of State Treasurer.

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.
[Part 1:130:1929; A 1953, 133] + [Part 3:130:1929; NCL § 7374]—(NRS A 1965, 24; 1985, 1923; 2001, 2751)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.135 - Notice of limited time for presentment to be printed on face of warrant.

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."
[2:130:1929; NCL § 7373]—(NRS A 1985, 1923)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.140 - Establishment of accounts for lost and stale warrants in funds; procedure for issuance of new warrants.

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.
[Part 1:130:1929; A 1953, 133]—(NRS A 1965, 24; 1979, 61; 1985, 1923; 1987, 1452; 2001, 2751)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.146 - "State agency" defined.

As used in NRS 353.146 to 353.148, inclusive, "state agency" means an agency, bureau, board, commission, department, division or any other unit of the Executive Department of the State Government.
(Added to NRS by 1997, 1321; A 2007, 3313; 2011, 2556)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.1466 - Acceptance of credit cards, debit cards and electronic transfers of money: Entry of state agency into contract; entry of Director of Office of Finance into contracts for participating state agencies; reports by state agency that fails to enter or participate in contract.

1. Except as otherwise provided in subsection 2, a state agency shall seek and obtain the approval of the State Board of Finance to enter into a contract for the acceptance of credit cards, debit cards or electronic transfers of money pursuant to NRS 353.1465 unless it is impracticable for the agency to enter into such a contract.
2. The Director of the Office of Finance may enter into one or more contracts with issuers of credit cards or debit cards or operators of systems that provide for the electronic transfer of money to provide for the acceptance of credit cards, debit cards or electronic transfers of money by any state agency that chooses to participate in the contract. The Director must obtain approval of the State Board of Finance in the manner required pursuant to NRS 353.1465 for such a contract, and the contract is subject to the requirements of that section. If a state agency participates in such a contract, it is not required to seek and obtain approval to enter into a contract pursuant to subsection 1.
3. A state agency that has not entered into a contract pursuant to NRS 353.1465 or is not participating in a contract pursuant to subsection 2 shall report to the Legislative Commission and the Interim Finance Committee on or before July 1 of every even-numbered year concerning the reasons that the agency has failed to enter into or participate in such a contract, including any supporting financial information, and the efforts the agency is taking to allow it to enter into or participate in such a contract in the future.
(Added to NRS by 2011, 2555)
2023 Nevada Revised Statutes › Chapter 353 - State Financial Administration › NRS 353.1467 - Payments of $10,000 or more required to be made by electronic transfer of money; exceptions.

1. Except as otherwise provided in subsection 2, all payments of money owed to a state agency for taxes, interest, penalties or any other obligations that, in the aggregate, amount to $10,000 or more must be made by any method of electronic transfer of money allowed by the state agency.
2. The provisions of subsection 1:
(a) Apply to a person who has entered into an agreement with one or more employers who are required to pay contributions pursuant to NRS 612.535, if:
(1) Pursuant to such agreement, the person is required to submit the contributions to the Employment Security Division of the Department of Employment, Training and Rehabilitation on behalf of the employers; and
(2) The amount of such contributions from employers, in the aggregate, is $10,000 or more.
(b) Do not apply to:
(1) The payment of money owed to the Secretary of State, unless the Secretary of State requires the payment of money owed to the Secretary of State’s office for taxes, interest, penalties or any other obligations that, in the aggregate, amount to $10,000 or more be made by any method of electronic transfer of money.
(2) The payment of money owed to a state agency by a governmental entity.
3. If the payment of money owed to a state agency is required pursuant to this section to be made electronically, the electronic payment must be credited to the State of Nevada on or before the date that such payment is due. An employer who is required to pay a contribution pursuant to NRS 612.535 must initiate the payment of the contribution on or before the date that such payment is due.
4. As used in this section:
(a) "Electronic transfer of money" means any transfer of money, other than a transaction initiated by a check or other similar instrument, that is initiated through an automated clearinghouse transaction, an electronic check transaction or a wire transfer for the purpose of ordering, instructing or authorizing a financial institution to debit or credit an account.
(b) "Employer" has the meaning ascribed to it in NRS 612.055.
(c) "Governmental entity" means:
(1) The government of this State;
(2) An agency of the government of this State;
(3) A political subdivision of this State; and
(4) An agency of a political subdivision of this State.
(Added to NRS by 2007, 3312)