[Rev. 2/6/2019 4:17:01 PM]
κ2003 Statutes of Nevada, Page 2902κ
Senate Bill No. 471Committee on Taxation
CHAPTER 466
AN ACT relating to taxation; revising certain provisions for the collection and administration of certain taxes and fees regarding petroleum products and fuels for motor vehicles and aircraft; making certain changes regarding the licensing, rights and responsibilities of certain dealers, suppliers, exporters, transporters and users of such fuels; providing a penalty; and providing other matters properly relating thereto.
[Approved: June 10, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 360A.040 is hereby amended to read as follows:
360A.040 1. If a check submitted to the Department for payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 is dishonored upon presentment for payment, the Department may [require] :
(a) Charge an additional fee of $25 for handling the check; and
(b) Require that any future payments be made by cashiers check, travelers check, money order or cash.
2. If a check is submitted to the Department for payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 on or before the date the tax or fee is due, but is afterward dishonored upon presentment for payment, the submission of the check shall be deemed not to constitute timely payment of the tax or fee.
Sec. 2. NRS 360A.050 is hereby amended to read as follows:
360A.050 Except [as otherwise provided in] for any payments authorized pursuant to NRS 365.328, 365.340 and 366.397 [,] and section 33 of this act, if the Department grants an extension of time for paying any amount required to be paid pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, a person who pays the amount within the period for which the extension is granted shall pay, in addition to the amount owing, interest at the rate of 1 percent per month from the date the amount would have been due without the extension until the date of payment.
Sec. 3. NRS 360A.100 is hereby amended to read as follows:
360A.100 Except as otherwise provided in NRS 366.395:
1. If a person fails to file a return or the Department is not satisfied with the return of any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, the Department may determine the amount required to be paid upon the basis of:
(a) The facts contained in the return;
(b) Any information that is in the possession of the Department or may come into its possession; or
(c) Reasonable estimates of the amount.
2. One or more deficiency determinations may be made with respect to the amount due for one or more periods.
κ2003 Statutes of Nevada, Page 2903 (CHAPTER 466, SB 471)κ
3. In making its determination of the amount required to be paid, the Department shall impose a penalty and interest on the amount of tax or fee determined to be due, calculated at the rate and in the manner set forth in NRS 360A.060.
4. [The Department shall impose a penalty of 10 percent in addition to the amount of a determination that is made if a person fails to file a return with the Department.
5.] If a business is discontinued, a determination may be made at any time thereafter within the period prescribed in NRS 360A.150 concerning liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.
Sec. 4. NRS 360A.150 is hereby amended to read as follows:
360A.150 1. Except as otherwise provided in subsections 2, 3 and 4, each notice of a deficiency determination issued by the Department must be personally served or mailed within [3] 4 years after the last day of the month following the period for which the amount is proposed to be determined or within [3] 4 years after the return is filed, whichever period expires later.
2. In the case of a failure to make a return or a claim for an additional amount, each notice of determination must be mailed or personally served within 8 years after the last day of the month following the period for which the amount is proposed to be determined.
3. If, before the expiration of the time prescribed in this section for the mailing of a notice of determination, the taxpayer has signed a waiver consenting to the mailing of the notice after that time, the notice may be mailed at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if each agreement is made before the expiration of the period previously agreed upon.
4. This section does not apply to cases of fraud or the intentional evasion of a provision of chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, or any regulation of the Department adopted pursuant thereto.
Sec. 5. NRS 360A.160 is hereby amended to read as follows:
360A.160 1. Any person against whom a deficiency determination is made who believes that the determination is incorrect may petition the Department for a redetermination within 30 days after being served with the notice of determination.
2. If a petition for redetermination is not filed within the period prescribed in subsection 1, the person is deemed to have waived the right to contest the determination or recover a refund.
3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed. Any request for an extension of time pursuant to this subsection must be filed with the Department within 30 days after service of the notice of determination.
Sec. 6. NRS 360A.170 is hereby amended to read as follows:
360A.170 A petition for redetermination must:
1. Set forth the amount of the determination that is contested and the grounds for requesting a redetermination; and
2. [If an oral hearing is not requested, be] Be accompanied by [the] :
(a) Payment of the amount of the determination that is not contested; and
(b) Any books and records and other evidence which support the petition.
κ2003 Statutes of Nevada, Page 2904 (CHAPTER 466, SB 471)κ
Sec. 7. Chapter 365 of NRS is hereby amended by adding thereto the provisions set forth as sections 8 to 11, inclusive, of this act.
Sec. 8. Transporter means a person, except a supplier or an exporter licensed pursuant to this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft in interstate commerce to or from any point within this state, or solely within this state.
Sec. 9. Any applicant whose application for a license as a dealer, supplier, exporter or transporter has been denied may petition the Department for a hearing. The Department shall:
1. Grant the applicant a hearing.
2. Provide to the applicant, not less than 10 days before the hearing, written notice of the time and place of the hearing.
Sec. 10. A license issued pursuant to this chapter:
1. Is valid until suspended, revoked or cancelled.
2. Is not transferable.
Sec. 11. If any person ceases to be a dealer, supplier, exporter or transporter within this state by reason of the discontinuance, sale or transfer of his business, he shall:
1. Notify the Department in writing at the time the discontinuance, sale or transfer takes effect. The notice must give the date of the discontinuance, sale or transfer, and the name and address of any purchaser or transferee.
2. Surrender to the Department the license issued to him pursuant to this chapter.
3. If he is:
(a) A dealer, file a monthly tax return and pay all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.170 and 365.203 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(b) A supplier, file a monthly tax return and pay all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.175 to 365.192, inclusive, on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(c) An exporter, file the report required pursuant to NRS 365.515 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(d) A transporter, file the report required pursuant to NRS 365.520 within 25 days after the end of the month of the discontinuance, sale or transfer of the business.
Sec. 12. NRS 365.010 is hereby amended to read as follows:
365.010 As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 365.015 to 365.088, inclusive, and section 8 of this act have the meanings ascribed to them in those sections.
Sec. 13. NRS 365.130 is hereby amended to read as follows:
365.130 1. The Department or its authorized agents may make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, suppliers, retailers [of petroleum products and carriers] , exporters and transporters of petroleum products, and such other investigations as it deems necessary to carry out the provisions of this chapter.
κ2003 Statutes of Nevada, Page 2905 (CHAPTER 466, SB 471)κ
2. If any investigation discloses that any report or any payment has been incorrect, the Department may make such changes in subsequent reports and payments as may be necessary to correct the error so disclosed.
Sec. 14. NRS 365.170 is hereby amended to read as follows:
365.170 [1.] Except as otherwise provided in NRS 365.135, every dealer shall, not later than the last day of each calendar month:
[(a)] 1. Render to the Department a statement of all aviation fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by him in this state, as well as all such fuel sold, distributed or used in this state by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon pursuant to NRS 365.020, during the preceding calendar month; and
[(b)] 2. Pay an excise tax on:
[(1)] (a) All fuel for jet or turbine-powered aircraft in the amount of 1 cent per gallon, plus any amount imposed by the county in which the fuel is sold, distributed or used pursuant to NRS 365.203; and
[(2)] (b) Aviation fuel in the amount of 2 cents per gallon, plus any amount imposed by the county in which the fuel is sold, distributed or used pursuant to NRS 365.203,
so sold, distributed or used, in the manner and within the time prescribed in this chapter.
[2. A dealer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State.]
Sec. 15. NRS 365.175 is hereby amended to read as follows:
365.175 [1.] Except as otherwise provided in NRS 365.135, every supplier shall, not later than the last day of each calendar month:
[(a)] 1. Submit to the Department a statement of all motor vehicle fuel, except aviation fuel, sold, distributed or used by him in this state; and
[(b)] 2. Pay an excise tax on all motor vehicle fuel, except aviation fuel, in the amount of 17.65 cents per gallon sold, distributed or used in the manner prescribed in this chapter.
[2. A supplier shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State.]
Sec. 16. NRS 365.230 is hereby amended to read as follows:
365.230 1. The provisions of this chapter requiring the payment of excise taxes do not apply to:
(a) Motor vehicle fuel, other than aviation fuel, sold by a [suppliers;] supplier; or
(b) Aviation fuel or fuel for jet or turbine-powered aircraft sold by a dealer,
in individual quantities of 500 gallons or less for export to another state or country by the purchaser other than in the supply tank of a motor vehicle or an aircraft, if the dealer or supplier is licensed in the state of destination to collect and remit the applicable destination state taxes thereon.
2. In support of any exemption from taxes on account of sales of motor vehicle fuel or fuel for jet or turbine-powered aircraft in individual quantities of 500 gallons or less for export by the purchaser, the dealer or supplier who sold the fuel to the purchaser shall retain in his files for at least [3] 4 years an export certificate executed by the purchaser in such form and containing such information as is prescribed by the Department. This certificate is prima facie evidence of the exportation of the motor vehicle fuel or fuel for jet or turbine-powered aircraft to which it applies only if accepted by the dealer or supplier in good faith.
κ2003 Statutes of Nevada, Page 2906 (CHAPTER 466, SB 471)κ
supplier in good faith. If the purchaser fails to export any part of the motor vehicle fuel or fuel for jet or turbine-powered aircraft covered by the certificate, he shall remit to the Department immediately thereafter the applicable amount in taxes due on the part not exported. Upon failure to do so the purchaser is subject to all penalties in this chapter for delinquency in payment of taxes.
Sec. 17. NRS 365.270 is hereby amended to read as follows:
365.270 [1. After April 1, 1935, it] It is unlawful for any person to be [a] :
1. A dealer without holding a license [of] as a dealer as provided for in this chapter.
2. [After January 1, 2002, it is unlawful for any person to be a] A supplier without holding a license [of] as a supplier as provided for in this chapter.
3. An exporter without holding a license as an exporter as provided for in this chapter.
4. A transporter without holding a license as a transporter as provided for in this chapter.
Sec. 18. NRS 365.280 is hereby amended to read as follows:
365.280 Before becoming a dealer , [or] supplier, exporter or transporter, a person shall apply to the Department, on forms to be prescribed and furnished by the Department, for a license authorizing the applicant to engage in business as a dealer [or supplier.] , supplier, exporter or transporter.
Sec. 19. NRS 365.290 is hereby amended to read as follows:
365.290 1. Before granting any application for a license as a dealer or supplier, the Department shall require the applicant to file with the Department a bond executed by the applicant as principal, and by a corporation qualified under the laws of this state as surety, payable to this state and conditioned upon the faithful performance of all the requirements of this chapter and upon the punctual payment of all excise taxes, penalties and other obligations of the applicant as a dealer or supplier.
2. The total amount of the bond or bonds required of any dealer or supplier must be fixed by the Department at three times the estimated maximum monthly tax, determined in such a manner as the Department deems proper, or $1,000, whichever is greater. If the Department determines that a person is habitually delinquent in the payment of amounts due pursuant to this chapter, it may increase the amount of his security to not more than five times the estimated maximum monthly tax. When cash or a savings certificate, certificate of deposit or investment certificate is used, the amount required must be rounded off to the next larger integral multiple of $100, within the same upper limit.
3. The Department may increase or decrease the amount of security required by this section subject to the limitations provided in this section.
4. No recovery on any bond, nor the execution of any new bond, nor the revocation, cancellation or suspension of any license affects the validity of any bond.
5. In lieu of any bond or bonds, a dealer or supplier may deposit with the Department, under such terms and conditions as the Department may prescribe, a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065. If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is unavailable for withdrawal except upon order of the Department.
κ2003 Statutes of Nevada, Page 2907 (CHAPTER 466, SB 471)κ
the certificate must state that the amount is unavailable for withdrawal except upon order of the Department.
Sec. 20. NRS 365.300 is hereby amended to read as follows:
365.300 1. [Upon approval of the application] Except as otherwise provided in subsection 2, the Department shall , upon receipt of:
(a) The application and bond in proper form, issue to the applicant a license as a dealer or supplier . [:
(a) An identification number; and
(b) A nonassignable license with a duplicate copy for each place of business of the dealer or supplier in this state.
2. Each license and all duplicates must bear the identification number of the dealer or supplier.
3. The license continues in force until cancelled, suspended or revoked.
4. The dealer or supplier shall have his identification number printed on each of his delivery tickets.]
(b) The application in proper form, issue to the applicant a license as an exporter or a transporter.
2. The Department may refuse to issue a license pursuant this section to any person:
(a) Who formerly held a license issued pursuant to this chapter or a similar license of any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country which, before the time of filing the application, has been revoked for cause;
(b) Who applies as a subterfuge for the real party in interest whose license, before the time of filing the application, has been revoked for cause;
(c) Who, if he is a dealer or supplier, neglects or refuses to furnish a bond as required by this chapter;
(d) Who is in default in the payment of a tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft in this state, any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country;
(e) Who has failed to comply with any provision of this chapter; or
(f) Upon other sufficient cause being shown.
Sec. 21. NRS 365.310 is hereby amended to read as follows:
365.310 1. The Department may suspend, cancel or revoke the license of any dealer , [or] supplier , exporter or transporter refusing or neglecting to comply with the provisions of this chapter.
2. If a dealer or supplier becomes delinquent in the payment of excise taxes as prescribed by this chapter to the extent that his liability exceeds the total amount of bond or bonds furnished by the dealer or supplier, the Department shall suspend his license immediately.
3. Before revoking or cancelling any license issued under this chapter, the Department shall send a notice by registered or certified mail to the dealer , [or] supplier , exporter or transporter at his last known address. The notice must order the dealer , [or] supplier , exporter or transporter to show cause why his license should not be revoked by appearing before the Department at Carson City, Nevada, or such other place in this state as may be designated by the Department, at a time not less than 10 days after the mailing of the notice. The Department shall allow the dealer , [or] supplier , exporter or transporter an opportunity to be heard in pursuance of the notice, and thereafter the Department may revoke or cancel his license.
κ2003 Statutes of Nevada, Page 2908 (CHAPTER 466, SB 471)κ
exporter or transporter an opportunity to be heard in pursuance of the notice, and thereafter the Department may revoke or cancel his license.
Sec. 22. NRS 365.330 is hereby amended to read as follows:
365.330 1. The excise taxes prescribed in this chapter must be paid on or before the last day of each calendar month to the Department. The Department shall deliver the taxes to the State Treasurer, who shall provide to the dealer, supplier or user a receipt for the payment of the taxes.
2. Except as otherwise provided in subsection 3:
(a) From the tax found to be due upon any statement submitted by a dealer pursuant to NRS 365.170 , [or a user pursuant to NRS 365.200,] the dealer [or user] may retain an amount equal to 2 percent of the amount of the tax collected to cover the dealers [or users] costs of collection of the tax and of compliance with this chapter , and the dealers [or users] handling losses occasioned by evaporation, spillage or other similar causes.
[3.] (b) Each supplier may retain an amount equal to 2 percent of the amount of the tax collected by the supplier [as a fee for making the collection.] to cover the suppliers costs of collection of the tax and of compliance with this chapter, and the suppliers handling losses occasioned by evaporation, spillage or other similar causes.
3. A dealer or supplier who fails to submit a tax return when due pursuant to this chapter or fails to pay the tax when due pursuant to this chapter is not entitled to retain any of the amount authorized pursuant to subsection 2 for any month for which a tax return is not filed when due or a payment is not made when due.
4. If the Department determines that a dealer or supplier has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the dealer or supplier to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State. The dealer or supplier shall comply with the order immediately upon receiving notification of the order from the Department.
Sec. 23. NRS 365.340 is hereby amended to read as follows:
365.340 1. If the amount of any excise tax for any month is not paid to the State on or before the last day of the next month, it becomes delinquent at the close of business on that day. A dealer, supplier or user may have up to 15 additional days to make the payment if he makes written application to the Department on or before the day the payment is due and the Department finds good cause for the extension.
2. The proceeds from any penalty levied for the delinquent payment of an excise tax must be [allocated proportionately to] deposited with the State Treasurer to the credit of the State Highway Fund . [, the county gas tax funds, the Account for Taxes on Aviation Fuel and the Account for Taxes on Fuel for Jet or Turbine-Powered Aircraft by the Department.]
Sec. 24. NRS 365.380 is hereby amended to read as follows:
365.380 1. A claimant for refund must present to the Department a refund claim form accompanied by the original invoices showing the purchase. The refund forms must state the total amount of fuel so purchased and used otherwise than for the propulsion of motor vehicles or jet or turbine-powered aircraft and the manner and the equipment in which the claimant has used the fuel.
2. A claimant for refund of tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft purchased and exported from this state shall execute and furnish to the Department a certificate of exportation on such form as may be prescribed by the Department.
κ2003 Statutes of Nevada, Page 2909 (CHAPTER 466, SB 471)κ
and furnish to the Department a certificate of exportation on such form as may be prescribed by the Department.
3. An invoice to qualify for refund must contain at least:
(a) The number of gallons of fuel purchased;
(b) The price per gallon;
(c) The total purchase price of the fuel; and
(d) Such other information as may be prescribed by the Department.
4. The signature on the refund claim form subjects the claimant to the charge of perjury for false statements contained on the refund application.
5. Daily records must be maintained and preserved for a period of [3] 4 years for audit purposes of all motor vehicle fuel and fuel for jet or turbine-powered aircraft used. The record must set forth:
(a) The piece of equipment being supplied with the fuel;
(b) The number of gallons of fuel used in each fill; and
(c) The purpose for which the piece of equipment will be used.
The motor vehicle fuel fills must be further classified according to whether the motor vehicle fuel was used on or off the highway.
6. If a motor vehicle with auxiliary equipment consumes motor vehicle fuel and there is no auxiliary motor or separate tank for the motor, a refund of 20 percent of the tax paid on the fuel used in the vehicle may be claimed without the necessity of furnishing proof of the amount of fuel consumed in the operation of the auxiliary equipment. The Department shall, by regulation, establish uniform refund provisions for the respective classes of users who claim refunds of more than 20 percent of the tax paid.
7. No person may be granted a refund of motor vehicle fuel taxes for off-highway use when the consumption takes place on highways constructed and maintained by public funds, on federal proprietary lands or reservations where the claimant has no ownership or control over the land or highways, except when the person is under a contractual relationship with the Federal Government or one of its agencies and is engaged in the performance of his duties pursuant to that relationship. Employment of a person by the Federal Government or any of its agencies does not constitute a contractual relationship for the purpose of this subsection.
8. If, in the opinion of the Department, it would be beneficial to the State for a refund claimant to become a licensed dealer or supplier, the claimant may, at the option of the Department, be required to become a licensed dealer or supplier rather than a refund claimant unless the claimant chooses to claim refunds at the tax rate, less 2 percent.
Sec. 25. NRS 365.390 is hereby amended to read as follows:
365.390 Upon the presentation of the invoices, written statements, tax exemption certificates or exportation certificates required pursuant to this chapter, the Department shall cause to be repaid to the claimant from the taxes collected under this chapter an amount equal to the taxes paid by the claimant less the percentage allowed the dealer [, supplier or user] or supplier pursuant to NRS 365.330.
Sec. 26. NRS 365.420 is hereby amended to read as follows:
365.420 [Except as provided in NRS 360.235, all:]
1. Applications for refund based upon exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft from this state must be filed with the Department within 3 months [from] after the date of exportation.
κ2003 Statutes of Nevada, Page 2910 (CHAPTER 466, SB 471)κ
2. Other applications, together with the necessary supporting evidence, must be filed with the Department within [6 months from] 12 months after the date of purchase.
3. Rights to refunds are forfeited if applications are not filed with the Department within the times prescribed in this section.
Sec. 27. NRS 365.500 is hereby amended to read as follows:
365.500 1. Every dealer , [and] supplier , exporter and transporter shall cause to be kept a true record, in such form as may be prescribed or approved by the Department, of all stocks of motor vehicle fuel and fuel for jet or turbine-powered aircraft and of other inflammable or combustible liquids, and of all manufacture, refining, compounding, blending, purchases, receipts, exportations, transportations, use, sales and distribution thereof.
2. The records are subject to inspection at all times within business hours by the Department or its authorized agents, and must remain available for inspection for a period of [3] 4 years after the date of any entry therein.
3. If a dealer [or suppliers] , supplier, exporter or transporter wishes to keep proper books and records pertaining to business done in Nevada elsewhere than within the State of Nevada for inspection as provided in this section, he must pay a fee for the examination in an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which the examiner is actually engaged in examining [the books of the dealer or supplier,] those books and records, plus the actual expenses of the examiner during the time that the examiner is absent from [Carson City, Nevada,] this state for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place where the examination is to be made in addition to the number of days or fractions thereof the examiner is actually engaged in auditing [the dealers or suppliers books.] those books and records. Not more than two such examinations may be charged against any dealer , [or] supplier , exporter or transporter in any year.
4. Any money received must be deposited by the Department to the credit of the fund or operating account from which the expenditures for the examination were paid.
5. Upon the demand of the Department, each dealer , [or] supplier , exporter or transporter shall furnish a statement showing the contents of the records to such extent and in such detail and form as the Department may require.
Sec. 28. NRS 365.510 is hereby amended to read as follows:
365.510 1. Every retailer shall maintain and keep within the State for a period of [3] 4 years a true record of motor vehicle fuel or fuel for jet or turbine-powered aircraft received, of the price thereof and the name of the person who supplies the fuel, together with delivery tickets, invoices and such other records as the Department may require.
2. Such records are subject to inspection by the Department or its authorized agents at all times within business hours.
Sec. 29. NRS 365.520 is hereby amended to read as follows:
365.520 1. Every [carrier, whether common, contract or private,] transporter, except a dealer licensed under this chapter or a wholesale distributor transporting the products of a dealer licensed under this chapter, who transports motor vehicle fuel or fuel for jet or turbine-powered aircraft in interstate commerce to or from any point within [the State of Nevada] this state, or solely within this state, shall report all of those deliveries to the Department .
κ2003 Statutes of Nevada, Page 2911 (CHAPTER 466, SB 471)κ
state, or solely within this state, shall report all of those deliveries to the Department . [all deliveries so made.
2. Such]
2. A report must [cover the period of] be made for each calendar month and must be filed within 25 days after the end of [that month.] the month for which the report is made. The report must show:
(a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made.
(b) The date of every delivery.
(c) The amount of every delivery in gallons.
(d) Such other information as the Department may require.
[3. The Department or its authorized agents may examine the books and records of any carrier during business hours to determine if the provisions of this section have been or are being complied with.]
Sec. 30. NRS 365.570 is hereby amended to read as follows:
365.570 1. It is unlawful for any person:
(a) To refuse or neglect to make any statement, report or return required by the provisions of this chapter;
(b) Knowingly to make, or aid or assist any other person in making, a false statement in a report to the Department or in connection with an application for refund of any tax;
(c) Knowingly to collect or attempt to collect or cause to be repaid to him or to any person, either directly or indirectly, any refund of any tax without being entitled to the same;
(d) To engage in business in this state as a dealer , [or] supplier or exporter or to act in this state as a [carrier of motor vehicle fuel, fuel for jet or turbine-powered aircraft, special fuel or other inflammable or combustible liquids] transporter without being the holder of an uncancelled license authorizing him to engage in [such] that business or to act in [such] that capacity;
(e) To sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft upon which the tax imposed by this chapter has not been paid, purchased by or consigned to him by any person other than a licensed dealer or supplier; or
(f) To act as an agent to sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft, obtained in any manner, upon which the tax imposed by this chapter has not been paid.
2. Each day or part thereof during which any person engages in business as a dealer , [or] supplier or exporter or acts as a transporter without being the holder of an uncancelled license authorizing him to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.
Sec. 31. Chapter 366 of NRS is hereby amended by adding thereto the provisions set forth as sections 32 and 33 of this act.
Sec. 32. Special fuel transporter means a person, except a special fuel supplier or special fuel exporter licensed pursuant to this chapter, who transports special fuel in interstate commerce to or from any point within this state, or solely within this state.
Sec. 33. 1. If the amount of any excise tax for any reporting period is not paid to the State on or before the day the payment is due pursuant to this chapter, the payment becomes delinquent at the close of business on that day.
κ2003 Statutes of Nevada, Page 2912 (CHAPTER 466, SB 471)κ
that day. A special fuel supplier, special fuel dealer or special fuel user may have up to 15 additional days to make the payment if he makes written application to the Department on or before the day the payment is due and the Department finds good cause for the extension.
2. The proceeds from any penalty levied for the delinquent payment of an excise tax must be deposited with the State Treasurer to the credit of the State Highway Fund.
Sec. 34. NRS 366.020 is hereby amended to read as follows:
366.020 As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 366.025 to 366.100, inclusive, and section 32 of this act have the meanings ascribed to them in those sections.
Sec. 35. NRS 366.140 is hereby amended to read as follows:
366.140 1. Every special fuel supplier, special fuel dealer , special fuel exporter, special fuel transporter or special fuel user and every other person transporting or storing special fuel in this state shall keep such records, receipts, invoices and other pertinent papers with respect thereto as the Department requires.
2. The records, receipts, invoices and other pertinent papers used in the preparation of a report or return required pursuant to this chapter must be preserved for 4 years after the report or return is filed with the Department.
3. The records, receipts, invoices and other pertinent papers must be available at all times during business hours to the Department or its authorized agents.
Sec. 36. NRS 366.150 is hereby amended to read as follows:
366.150 1. The Department or its authorized agents may:
(a) Examine the books, papers, records and equipment of any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user or any other person transporting or storing special fuel ; [as defined in NRS 366.060;]
(b) Investigate the character of the disposition which any person makes of special fuel; and
(c) Stop and inspect a motor vehicle that is using or transporting special fuel,
to determine whether all excise taxes due pursuant to this chapter are being properly reported and paid.
2. The fact that the books, papers, records and equipment described in paragraph (a) of subsection 1 are not maintained in this state at the time of demand does not cause the Department to lose any right of examination pursuant to this chapter at the time and place those books, papers, records and equipment become available.
3. If a special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user wishes to keep proper books and records pertaining to business done in Nevada elsewhere than within the State of Nevada for inspection as provided in this section, he must pay a fee for the examination in an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which the examiner is actually engaged in examining those books and records, plus the actual expenses of the examiner during the time that the examiner is absent from this state for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place where the examination is to be made in addition to the number of days or fractions thereof the examiner is actually engaged in auditing those books and records.
κ2003 Statutes of Nevada, Page 2913 (CHAPTER 466, SB 471)κ
and records. Not more than two such examinations may be charged against any special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user in any year.
4. Any money received must be deposited by the Department to the credit of the fund or operating account from which the expenditures for the examination were paid.
5. Upon the demand of the Department, each special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user shall furnish a statement showing the contents of the records to such extent and in such detail and form as the Department may require.
Sec. 37. NRS 366.160 is hereby amended to read as follows:
366.160 1. All records of mileage operated, origin and destination points within this state, equipment operated in this state, gallons or cubic feet consumed, and tax paid must at all reasonable times be open to the public.
2. All supporting schedules, invoices and other pertinent papers relative to the business affairs and operations of any special fuel supplier, special fuel dealer , special fuel exporter, special fuel transporter or special fuel user, and any information obtained by an investigation of the records and equipment of any special fuel supplier, special fuel dealer , special fuel exporter, special fuel transporter or special fuel user, shall be deemed confidential and must not be revealed to any person except as necessary to administer this chapter or as otherwise provided by law.
Sec. 38. NRS 366.170 is hereby amended to read as follows:
366.170 The Department may, upon request from officials to whom is entrusted the enforcement of the special fuel tax law of any other state, the District of Columbia, the United States, its territories or possessions, or any foreign country, forward to those officials any information which it may have relative to the receipt, storage, delivery, sale, use or other disposition of special fuel by any special fuel supplier, special fuel [exporter,] dealer, special fuel [dealer] exporter, special fuel transporter or special fuel user, if such other state, district, territory or possession furnishes similar information to this state.
Sec. 39. NRS 366.203 is hereby amended to read as follows:
366.203 1. Special fuel, other than compressed natural gas, liquefied petroleum gas or kerosene, which is exempt from the tax pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it is removed for distribution from a rack. The dye added to the exempt special fuel must be of the color and concentration required by the regulations adopted by the Secretary of the Treasury pursuant to 26 U.S.C. § 4082.
2. Except as otherwise provided in subsections 3 and 4, a person shall not operate or maintain on any highway in this state a motor vehicle which contains in the fuel tank of that vehicle special fuel which has been dyed. A person who operates or maintains a motor vehicle in violation of this subsection and the registered owner of the motor vehicle are jointly and severally liable for any taxes, penalties and interest payable to the Department.
3. A person who, pursuant to subsection 2, 3 or 4 of NRS 366.200 is exempt from the tax imposed by this chapter, may operate or maintain a motor vehicle on a highway in this state which contains in the fuel tank of that vehicle special fuel which has been dyed.
4. A person may operate or maintain on a highway in this state any special mobile equipment or farm equipment that contains in the fuel tank of the special mobile equipment or farm equipment special fuel which has been dyed.
κ2003 Statutes of Nevada, Page 2914 (CHAPTER 466, SB 471)κ
the special mobile equipment or farm equipment special fuel which has been dyed. As used in this subsection:
(a) Farm equipment means any self-propelled machinery or motor vehicle that is designed solely for tilling soil or for cultivating, harvesting or transporting crops or other agricultural products from a field or other area owned or leased by the operator of the farm equipment and in which the crops or agricultural products are grown, to a field, yard, silo, cellar, shed or other facility which is:
(1) Owned or leased by the operator of the farm equipment; and
(2) Used to store or process the crops or agricultural products.
The term includes a tractor, baler or swather or any implement used to retrieve hay.
(b) Highway does not include a controlled-access highway as defined in NRS 484.041.
5. There is a rebuttable presumption that all special fuel which has not been dyed and which is sold or distributed in this state is for the purpose of propelling a motor vehicle.
Sec. 40. NRS 366.220 is hereby amended to read as follows:
366.220 1. Except as otherwise provided in this chapter, it is unlawful for any [special] :
(a) Special fuel supplier, special fuel dealer or special fuel user to sell or use special fuel within this state unless the special fuel supplier, special fuel dealer or special fuel user is the holder of a special fuel suppliers, special fuel dealers or special fuel users license issued to him by the Department.
(b) Person to be a:
(1) Special fuel exporter unless the person is the holder of a special fuel exporters license issued to him by the Department.
(2) Special fuel transporter unless the person is the holder of a special fuel transporters license issued to him by the Department.
2. The Department may adopt regulations relating to the issuance of any special fuel suppliers, special fuel dealers , special fuel exporters, special fuel transporters or special fuel users license and the collection of fees therefor.
Sec. 41. NRS 366.240 is hereby amended to read as follows:
366.240 1. [The] Except as otherwise provided in subsection 2, the Department shall:
(a) Upon receipt of the application and bond in proper form, issue to the applicant a special fuel suppliers or special fuel dealers license.
(b) Upon receipt of the application in proper form, issue to the applicant a special fuel exporters, special fuel transporters or special fuel users license.
2. The Department may refuse to issue a [special fuel suppliers, special fuel dealers license or special fuel users] license pursuant to this section to any person:
(a) Who formerly held a [special fuel license in this state,] license issued pursuant to this chapter or a similar license of any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country which, before the time of filing the application, has been revoked for cause;
(b) Who applies as a subterfuge for the real party in interest whose license, before the time of filing the application, has been revoked for cause;
κ2003 Statutes of Nevada, Page 2915 (CHAPTER 466, SB 471)κ
(c) Who, if he is a special fuel supplier or special fuel dealer, neglects or refuses to furnish a bond as required by this chapter;
(d) Who is in default in the payment of a tax on special fuel in this state, any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country; [or]
(e) Who has failed to comply with any provision of this chapter; or
(f) Upon other sufficient cause being shown.
Sec. 42. NRS 366.250 is hereby amended to read as follows:
366.250 Any applicant whose application for a special fuel suppliers license, special fuel dealers license , special fuel exporters license, special fuel transporters license or special fuel users license has been denied may petition the Department for a hearing. The Department shall:
1. Grant the applicant a hearing.
2. Provide to the [person,] applicant, not less than 10 days before the hearing, written notice of the time and place of the hearing.
Sec. 43. NRS 366.260 is hereby amended to read as follows:
366.260 1. [Each special fuel suppliers license or special fuel dealers] A license issued pursuant to this chapter:
(a) Except as otherwise provided in subsection 2, is valid until suspended [or revoked for cause or otherwise] , revoked or cancelled.
(b) Is not transferable.
2. Each special fuel users license is valid for [the] a calendar year unless suspended [or revoked for cause or otherwise cancelled.
3. The license of a special fuel supplier, special fuel dealer or special fuel user is not transferable.] , revoked or cancelled.
Sec. 44. NRS 366.270 is hereby amended to read as follows:
366.270 [Whenever] If any person ceases to be a special fuel supplier, special fuel dealer , special fuel exporter, special fuel transporter or special fuel user within [the] this state by reason of the discontinuance, sale or transfer of his business, he shall:
1. Notify the Department in writing at the time the discontinuance, sale or transfer takes effect. The notice must give the date of the discontinuance [and, in the event of a sale, the date thereof] , sale or transfer, and the name and address of [the] any purchaser or transferee.
2. Surrender to the Department the license issued to him by the Department.
3. If he is [a] :
(a) A special fuel user, file [a quarterly] the tax return required pursuant to NRS 366.380 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS , [366.370 and 366.380,] except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
[4. If he is a]
(b) A special fuel supplier, file [a monthly] the tax return required pursuant to NRS 366.383 and pay all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS [366.370 and 366.383] on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
[5. If he is a]
(c) A special fuel dealer, file [a monthly] the tax return required pursuant to NRS 366.386 and pay all taxes, interest and penalties required pursuant to [NRS 366.370 and 366.386] this chapter and chapter 360A of NRS, except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
κ2003 Statutes of Nevada, Page 2916 (CHAPTER 466, SB 471)κ
NRS, except that both the filing and payment are due on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(d) A special fuel exporter, file the report required pursuant to NRS 366.387 on or before the last day of the month following the month of the discontinuance, sale or transfer of the business.
(e) A special fuel transporter, file the report required pursuant to NRS 366.695 within 25 days after the end of the month of the discontinuance, sale or transfer of the business.
Sec. 45. NRS 366.350 is hereby amended to read as follows:
366.350 1. The Department may revoke the license of any special fuel dealer, special fuel supplier , special fuel exporter, special fuel transporter or special fuel user for reasonable cause [.] , including, without limitation, refusing or neglecting to comply with the provisions of this chapter.
2. Before revoking a license, the Department shall send a notice by registered or certified mail to the licensee at his last known address ordering him to appear before the Department at a time not less than 10 days after the mailing of the notice and show cause why the license should not be revoked.
Sec. 46. NRS 366.370 is hereby amended to read as follows:
366.370 1. Except as otherwise provided in [subsections 4 and 5 and NRS 366.380,] this chapter, the excise tax imposed by this chapter with respect to the use or sale of special fuel during any calendar quarter is due on or before the last day of the first month following the quarterly period to which it relates.
2. If the due date falls on a Saturday, Sunday or legal holiday, the next business day is the final due date.
3. Payment shall be deemed received on the date shown by the cancellation mark stamped by the United States Postal Service or the postal service of any other country upon an envelope containing payment properly addressed to the Department.
4. A special fuel supplier shall pay the tax imposed by this chapter at the time he files his [monthly] tax return pursuant to NRS 366.383.
5. A special fuel dealer shall pay the tax imposed by this chapter at the time he files his [monthly] tax return pursuant to NRS 366.386.
Sec. 47. NRS 366.386 is hereby amended to read as follows:
366.386 1. On or before the last day of the month following each [month,] reporting period, a special fuel dealer shall file with the Department a tax return for the preceding [month,] reporting period, regardless of the amount of tax collected, on a form prescribed by the Department.
2. The tax return must:
(a) Include information required by the Department for the administration and enforcement of this chapter; and
(b) Be accompanied by a remittance, payable to the Department, for the amount of the tax due.
3. Except as otherwise provided in this subsection, the reporting period for a special fuel dealer is a calendar month. Upon application by a special fuel dealer, the Department may assign to the special fuel dealer for a specific calendar year:
(a) A reporting period consisting of that entire calendar year if the Department estimates, based upon the tax returns filed by the special fuel dealer for the preceding calendar year, that the special fuel dealer will sell not more than 200 gallons of special fuel in this state each calendar month of that reporting period.
κ2003 Statutes of Nevada, Page 2917 (CHAPTER 466, SB 471)κ
not more than 200 gallons of special fuel in this state each calendar month of that reporting period.
(b) Two reporting periods consisting of 6 consecutive calendar months, commencing on the first day of January and July, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer for the preceding calendar year, that the special fuel dealer will sell more than 200 gallons but not more than 500 gallons of special fuel in this state each calendar month during those reporting periods.
(c) Four reporting periods consisting of 3 consecutive months, commencing on the first day of January, April, July and October, respectively, if the Department estimates, based upon the tax returns filed by the special fuel dealer for the preceding calendar year, that the special fuel dealer will sell more than 500 gallons but less than 5,000 gallons of special fuel in this state each calendar month during those reporting periods.
Sec. 48. NRS 366.390 is hereby amended to read as follows:
366.390 1. Except as otherwise provided in subsection 2, the Department shall allow each special fuel supplier to retain an amount equal to 2 percent of the amount of the tax collected by the special fuel supplier [as a fee for making the collection.] to cover the suppliers costs of collection of the tax and of compliance with this chapter, and the suppliers handling losses occasioned by evaporation, spillage or other similar causes.
2. A special fuel supplier who fails to submit a tax return when due pursuant to [NRS 366.383] this chapter or fails to pay the tax when due pursuant to this chapter is not entitled to retain any of the [fee] amount authorized pursuant to subsection 1 for any month for which a tax return is not filed [.] when due or a payment is not made when due.
Sec. 49. NRS 366.540 is hereby amended to read as follows:
366.540 1. The tax provided for by this chapter must be paid by special fuel suppliers, special fuel dealers and special fuel users. A special fuel supplier or special fuel dealer shall pay to the Department the excise tax he collects from purchasers of special fuel with the [monthly] return filed pursuant to NRS 366.383 or 366.386, respectively. The tax paid by a special fuel user must be computed by multiplying the tax rate per gallon provided in this chapter by the amount that the number of gallons of special fuel consumed by the special fuel user in the propulsion of motor vehicles on the highways of this state exceeds the number of gallons of special fuel purchases by him.
2. Except as otherwise provided in subsection 3, in computing the amount of tax on special fuel a special fuel supplier owes to the Department, the special fuel supplier may deduct from the amount due pursuant to subsection 1 any amount which is due but has not been paid by a purchaser who is authorized by the Department to defer payment of the tax pursuant to NRS 366.397. If such a deduction is claimed, the claim must identify the purchaser and the amount of taxes that he failed to pay.
3. A special fuel supplier shall not deduct from the amount he owes the Department pursuant to subsection 1 any amount which has not been paid by a person whose permit to defer the payment of the tax has been revoked pursuant to subsection 4 of NRS 366.397 if, before the special fuel was purchased, the special fuel supplier had been notified by the Department pursuant to subsection 5 of NRS 366.397 that it had revoked the purchasers permit.
κ2003 Statutes of Nevada, Page 2918 (CHAPTER 466, SB 471)κ
4. [Each] If the Department determines that a special fuel supplier or special fuel dealer has failed to submit a tax return when due pursuant to this chapter or failed to pay the tax when due pursuant to this chapter, the Department may order the special fuel supplier [and] or special fuel dealer [shall] to hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the state. The special fuel supplier or special fuel dealer shall comply with the order immediately upon receiving notification of the order from the Department.
Sec. 50. NRS 366.650 is hereby amended to read as follows:
366.650 1. If illegally or through error the Department collects or receives any excise tax, penalty or interest imposed pursuant to this chapter, the excise tax, penalty or interest must be refunded to the person who paid the tax, penalty or interest. [Except as otherwise provided in NRS 360.235, a] A written application for a refund, stating the specific grounds therefor, must be made within [36] 12 months after the date of payment, whether or not the excise tax, penalty or interest was paid voluntarily or under protest.
2. Refunds must be made to a successor, assignee, estate or heir of the person if written application is made within the time limit.
3. Any amount determined to be refundable by the Department must be refunded or credited to any amounts then due from the special fuel supplier or special fuel dealer.
4. All amounts refunded pursuant to the provisions of this chapter must be paid from the State Highway Fund on claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.
5. A licensed special fuel user operating interstate or off road, or both, who can prove to the satisfaction of the Department that his special fuel purchases in Nevada exceed his use of the special fuel over the highways of this state for a certain quarter must apply credit to any excise taxes, penalties or interest required by this chapter or fees, taxes, penalties or interest applicable pursuant to chapter 371, 482 or 706 of NRS and any balance may be refunded or credited to succeeding reports.
6. A person who wishes to apply for a refund of the tax on special fuel paid by him pursuant to subsection 5 of NRS 366.207 must:
(a) Submit an application for the refund on a form prescribed by the Department; and
(b) Establish to the satisfaction of the Department that within a period of 6 months he purchased not less than 200 gallons of special fuel in this state which was used for a purpose that is exempt from the tax on special fuel pursuant to NRS 366.200.
The Department shall refund to an applicant who complies with the provisions of this subsection a refund in an amount equal to the tax paid by [that person when he purchased the special fuel.] the applicant less the percentage allowed the special fuel supplier pursuant to NRS 366.390.
Sec. 51. NRS 366.695 is hereby amended to read as follows:
366.695 1. Every [carrier, whether common, contract or private, except a special fuel supplier licensed pursuant to this chapter or] special fuel transporter, except a wholesale distributor transporting the products of a special fuel supplier licensed pursuant to this chapter, who transports special fuel in interstate commerce to or from any point within this state, or solely within this state, shall report all of those deliveries to the Department . [all deliveries of that special fuel.]
κ2003 Statutes of Nevada, Page 2919 (CHAPTER 466, SB 471)κ
2. A report must be made for each calendar month and must be filed within 25 days after the end of the month for which the report is made. The report must show:
(a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made;
(b) The date of each delivery;
(c) The number of gallons of special fuel delivered for each delivery; and
(d) Such other information as the Department may require.
[3. The Department or its authorized agents may examine the books and records of any carrier during business hours to determine whether the carrier is in compliance with the provisions of this section.]
Sec. 52. NRS 366.720 is hereby amended to read as follows:
366.720 Any person who:
1. Fails or refuses to pay the tax imposed by this chapter;
2. Engages in business in this state as a special fuel user, special fuel exporter, special fuel dealer or special fuel supplier , or acts in this state as a special fuel transporter, without being the holder of a license to engage in that business [;] or to act in that capacity;
3. Fails to make any of the reports required by this chapter;
4. Makes any false statement in any application, report or statement required by this chapter;
5. Refuses to permit the Department or any authorized agent to examine records as provided by this chapter;
6. Fails to keep proper records of quantities of special fuel received, produced, refined, manufactured, compounded, used or delivered in this state as required by this chapter;
7. Makes any false statement in connection with an application for the refund of any money or taxes provided in this chapter;
8. Violates the provisions of NRS 366.265;
9. Fails or refuses to stop his motor vehicle for an inspection to determine if all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid; or
10. Refuses to allow the Department or an authorized agent to inspect a motor vehicle to determine whether all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid,
is guilty of a misdemeanor.
Sec. 53. NRS 373.090 is hereby amended to read as follows:
373.090 [1.] For the purpose of the tax imposed by an ordinance enacted pursuant to this chapter, motor vehicle fuel is sold at the place where it is [distributed from a terminal.
2. As used in this section, terminal has the meaning ascribed to it in NRS 365.088.] delivered into a vehicle not belonging to the seller or into a stationary tank on the premises of the buyer.
Sec. 54. This act becomes effective upon passage and approval for the purpose of adopting regulations and taking such other actions as are necessary to carry out the provisions of this act, and on October 1, 2003, for all other purposes.
________
κ2003 Statutes of Nevada, Page 2920κ
Senate Bill No. 473Committee on Taxation
CHAPTER 467
AN ACT relating to economic development; making various changes to the provisions governing the abatement of taxes for new or expanded businesses; extending the prospective expiration of certain amendments to those provisions; and providing other matters properly relating thereto.
[Approved: June 10, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 360.750 is hereby amended to read as follows:
360.750 1. A person who intends to locate or expand a business in this state may apply to the Commission on Economic Development for a partial abatement of one or more of the taxes imposed on the new or expanded business pursuant to chapter 361, 364A or 374 of NRS.
2. The Commission on Economic Development shall approve an application for a partial abatement if the Commission makes the following determinations:
(a) The business is consistent with:
(1) The state plan for industrial development and diversification that is developed by the Commission pursuant to NRS 231.067; and
(2) Any guidelines adopted pursuant to the state plan.
(b) The applicant has executed an agreement with the Commission which states that the business will, after the date on which a certificate of eligibility for the abatement is issued pursuant to subsection 5, continue in operation in this state for a period specified by the Commission, which must be at least 5 years, and will continue to meet the eligibility requirements set forth in this subsection. The agreement must bind the successors in interest of the business for the specified period.
(c) The business is registered pursuant to the laws of this state or the applicant commits to obtain a valid business license and all other permits required by the county, city or town in which the business operates.
(d) Except as otherwise provided in NRS 361.0687, if the business is a new business in a county whose population is 100,000 or more or a city whose population is 60,000 or more, the business meets at least two of the following requirements:
(1) The business will have 75 or more full-time employees on the payroll of the business by the fourth quarter that it is in operation.
(2) Establishing the business will require the business to make a capital investment of at least $1,000,000 in this state.
(3) The average hourly wage that will be paid by the new business to its employees in this state is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year and:
κ2003 Statutes of Nevada, Page 2921 (CHAPTER 467, SB 473)κ
(I) The business will provide a health insurance plan for all employees that includes an option for health insurance coverage for dependents of the employees; and
(II) The cost to the business for the benefits the business provides to its employees in this state will meet the minimum requirements for benefits established by the Commission by regulation pursuant to subsection 9.
(e) Except as otherwise provided in NRS 361.0687, if the business is a new business in a county whose population is less than 100,000 or a city whose population is less than 60,000, the business meets at least two of the following requirements:
(1) The business will have [25] 15 or more full-time employees on the payroll of the business by the fourth quarter that it is in operation.
(2) Establishing the business will require the business to make a capital investment of at least $250,000 in this state.
(3) The average hourly wage that will be paid by the new business to its employees in this state is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year and:
(I) The business will provide a health insurance plan for all employees that includes an option for health insurance coverage for dependents of the employees; and
(II) The cost to the business for the benefits the business provides to its employees in this state will meet the minimum requirements for benefits established by the Commission by regulation pursuant to subsection 9.
(f) If the business is an existing business, the business meets at least two of the following requirements:
(1) The business will increase the number of employees on its payroll by 10 percent more than it employed in the immediately preceding fiscal year or by six employees, whichever is greater.
(2) The business will expand by making a capital investment in this state in an amount equal to at least 20 percent of the value of the tangible property possessed by the business in the immediately preceding fiscal year. The determination of the value of the tangible property possessed by the business in the immediately preceding fiscal year must be made by the:
(I) County assessor of the county in which the business will expand, if the business is locally assessed; or
(II) Department, if the business is centrally assessed.
(3) The average hourly wage that will be paid by the existing business to its new employees in this state is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year and:
(I) The business will provide a health insurance plan for all new employees that includes an option for health insurance coverage for dependents of the employees; and
(II) The cost to the business for the benefits the business provides to its new employees in this state will meet the minimum requirements for benefits established by the Commission by regulation pursuant to subsection 9.
κ2003 Statutes of Nevada, Page 2922 (CHAPTER 467, SB 473)κ
(g) In lieu of meeting the requirements of paragraph (d), (e) or (f), if the business furthers the development and refinement of intellectual property, a patent or a copyright into a commercial product, the business meets at least two of the following requirements:
(1) The business will have 10 or more full-time employees on the payroll of the business by the fourth quarter that it is in operation.
(2) Establishing the business will require the business to make a capital investment of at least $500,000 in this state.
(3) The average hourly wage that will be paid by the new business to its employees in this state is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year and:
(I) The business will provide a health insurance plan for all employees that includes an option for health insurance coverage for dependents of the employees; and
(II) The cost to the business for the benefits the business provides to its employees in this state will meet with minimum requirements established by the Commission by regulation pursuant to subsection 9.
3. Notwithstanding the provisions of subsection 2, the Commission on Economic Development may:
(a) Approve an application for a partial abatement by a business that does not meet the requirements set forth in paragraph (d), (e) , [or] (f) or (g) of subsection 2;
(b) Make the requirements set forth in paragraph (d), (e) , [or] (f) or (g) of subsection 2 more stringent; or
(c) Add additional requirements that a business must meet to qualify for a partial abatement,
if the Commission determines that such action is necessary.
4. If a person submits an application to the Commission on Economic Development pursuant to subsection 1, the Commission shall provide notice to the governing body of the county and the city or town, if any, in which the person intends to locate or expand a business. The notice required pursuant to this subsection must set forth the date, time and location of the hearing at which the Commission will consider the application.
5. If the Commission on Economic Development approves an application for a partial abatement, the Commission shall immediately forward a certificate of eligibility for the abatement to:
(a) The Department;
(b) The Nevada Tax Commission; and
(c) If the partial abatement is from the property tax imposed pursuant to chapter 361 of NRS, the county treasurer.
6. An applicant for a partial abatement pursuant to this section or an existing business whose partial abatement is in effect shall, upon the request of the Executive Director of the Commission on Economic Development, furnish the Executive Director with copies of all records necessary to verify that the applicant meets the requirements of subsection 2.
7. If a business whose partial abatement has been approved pursuant to this section and is in effect ceases:
(a) To meet the requirements set forth in subsection 2; or
(b) Operation before the time specified in the agreement described in paragraph (b) of subsection 2,the business shall repay to the Department or, if the partial abatement was from the property tax imposed pursuant to chapter 361 of NRS, to the county treasurer, the amount of the exemption that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section.
κ2003 Statutes of Nevada, Page 2923 (CHAPTER 467, SB 473)κ
the business shall repay to the Department or, if the partial abatement was from the property tax imposed pursuant to chapter 361 of NRS, to the county treasurer, the amount of the exemption that was allowed pursuant to this section before the failure of the business to comply unless the Nevada Tax Commission determines that the business has substantially complied with the requirements of this section. Except as otherwise provided in NRS 360.232 and 360.320, the business shall, in addition to the amount of the exemption required to be paid pursuant to this subsection, pay interest on the amount due at the rate most recently established pursuant to NRS 99.040 for each month, or portion thereof, from the last day of the month following the period for which the payment would have been made had the partial abatement not been approved until the date of payment of the tax.
8. A county treasurer:
(a) Shall deposit any money that he receives pursuant to subsection 7 in one or more of the funds established by a local government of the county pursuant to NRS 354.6113 or 354.6115; and
(b) May use the money deposited pursuant to paragraph (a) only for the purposes authorized by NRS 354.6113 and 354.6115.
9. The Commission on Economic Development:
(a) Shall adopt regulations relating to:
(1) The minimum level of benefits that a business must provide to its employees if the business is going to use benefits paid to employees as a basis to qualify for a partial abatement; and
(2) The notice that must be provided pursuant to subsection 4.
(b) May adopt such other regulations as the Commission on Economic Development determines to be necessary to carry out the provisions of this section.
10. The Nevada Tax Commission:
(a) Shall adopt regulations regarding:
(1) The capital investment that a new business must make to meet the requirement set forth in paragraph (d) , [or] (e) or (g) of subsection 2; and
(2) Any security that a business is required to post to qualify for a partial abatement pursuant to this section.
(b) May adopt such other regulations as the Nevada Tax Commission determines to be necessary to carry out the provisions of this section.
11. An applicant for an abatement who is aggrieved by a final decision of the Commission on Economic Development may petition for judicial review in the manner provided in chapter 233B of NRS.
Sec. 2. NRS 361.0687 is hereby amended to read as follows:
361.0687 1. A person who intends to locate or expand a business in this state may, pursuant to NRS 360.750, apply to the Commission on Economic Development for a partial abatement from the taxes imposed by this chapter.
2. For a business to qualify pursuant to NRS 360.750 for a partial abatement from the taxes imposed by this chapter, the Commission on Economic Development must determine that, in addition to meeting the other requirements set forth in subsection 2 of that section:
(a) If the business is a new business in a county whose population is 100,000 or more or a city whose population is 60,000 or more:
(1) The business will make a capital investment in the county of at least $50,000,000 if the business is an industrial or manufacturing business or at least [$5,000,000] $2,000,000 if the business is not an industrial or manufacturing business; and
κ2003 Statutes of Nevada, Page 2924 (CHAPTER 467, SB 473)κ
or at least [$5,000,000] $2,000,000 if the business is not an industrial or manufacturing business; and
(2) The average hourly wage that will be paid by the new business to its employees in this state is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year.
(b) If the business is a new business in a county whose population is less than 100,000 or a city whose population is less than 60,000:
(1) The business will make a capital investment in the county of at least [$5,000,000 if the business is an industrial or manufacturing business or at least $500,000 if the business is not an industrial or manufacturing business;] $500,000; and
(2) The average hourly wage that will be paid by the new business to its employees in this state is at least 100 percent of the average statewide hourly wage as established by the Employment Security Division of the Department of Employment, Training and Rehabilitation on July 1 of each fiscal year.
3. Except as otherwise provided in NRS 361.0685 and subsection 4, if a partial abatement from the taxes imposed by this chapter is approved by the Commission on Economic Development pursuant to NRS 360.750:
(a) The partial abatement must:
(1) Be for a duration of at least 1 year but not more than 10 years;
(2) Not exceed 50 percent of the taxes on personal property payable by a business each year pursuant to this chapter; and
(3) Be administered and carried out in the manner set forth in NRS 360.750.
(b) The Executive Director of the Commission on Economic Development shall notify the county assessor of the county in which the business is located of the approval of the partial abatement, including, without limitation, the duration and percentage of the partial abatement that the Commission granted. The Executive Director shall, on or before April 15 of each year, advise the county assessor of each county in which a business qualifies for a partial abatement during the current fiscal year as to whether the business is still eligible for the partial abatement in the next succeeding fiscal year.
4. If a partial abatement from the taxes imposed by this chapter is approved by the Commission on Economic Development pursuant to NRS 360.750 for a facility for the generation of electricity from renewable energy [:] or a facility for the production of an energy storage device:
(a) The partial abatement must be:
(1) For a duration of 10 years;
(2) Equal to 50 percent of the taxes on real and personal property payable by the facility each year pursuant to this chapter; and
(3) Administered and carried out in the manner set forth in NRS 360.750.
(b) The Executive Director of the Commission on Economic Development shall:
(1) Notify the county assessor of the county in which the facility is located of the approval of the partial abatement; and
(2) Advise the county assessor of the county in which the facility is located as to the dates on which the partial abatement will begin and end.
κ2003 Statutes of Nevada, Page 2925 (CHAPTER 467, SB 473)κ
5. As used in this section:
(a) Biomass means any organic matter that is available on a renewable basis, including, without limitation:
(1) Agricultural crops and agricultural wastes and residues;
(2) Wood and wood wastes and residues;
(3) Animal wastes;
(4) Municipal wastes; and
(5) Aquatic plants.
(b) Energy storage device means a device for use and storage of electrical energy that alleviates the consumption of fossil fuel and does not produce fossil fuel emissions.
(c) Facility for the generation of electricity from renewable energy means a facility for the generation of electricity that:
(1) Uses renewable energy as its primary source of energy; and
(2) Has a generating capacity of at least 10 kilowatts.
The term includes all the machinery and equipment that is used in the facility to collect and store the renewable energy and to convert the renewable energy into electricity. The term does not include a facility that is located on residential property.
[(c)] (d) Industrial or manufacturing business does not include a facility for the generation of electricity from renewable energy.
[(d)] (e) Renewable energy means:
(1) Biomass;
(2) Solar energy; or
(3) Wind.
The term does not include coal, natural gas, oil, propane or any other fossil fuel, or nuclear energy.
Sec. 3. NRS 364A.170 is hereby amended to read as follows:
364A.170 1. A business that qualifies pursuant to the provisions of NRS 360.750 is entitled to an exemption of [:
(a) Eighty] 50 percent of the amount of tax otherwise due pursuant to NRS 364A.140 during the first 4 [quarters of its operation;
(b) Sixty percent of the amount of tax otherwise due pursuant to NRS 364A.140 during the second 4 quarters of its operation;
(c) Forty percent of the amount of tax otherwise due pursuant to NRS 364A.140 during the third 4 quarters of its operation; and
(d) Twenty percent of the amount of tax otherwise due pursuant to NRS 364A.140 during the fourth 4 quarters] years of its operation.
2. If a partial abatement from the taxes otherwise due pursuant to NRS 364A.140 is approved by the Commission on Economic Development pursuant to NRS 360.750, the partial abatement must be administered and carried out in the manner set forth in NRS 360.750.
Sec. 4. NRS 374.357 is hereby amended to read as follows:
374.357 1. A person who maintains a business or intends to locate a business in this state may, pursuant to NRS 360.750, apply to the Commission on Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 360.750.
2. Except as otherwise provided in subsection 3, if an application for an abatement is approved pursuant to NRS 360.750:
κ2003 Statutes of Nevada, Page 2926 (CHAPTER 467, SB 473)κ
(a) The taxpayer is eligible for an abatement from the tax imposed by this chapter for not more than 2 years [.] for machinery or equipment which is leased or purchased. In the case of machinery or equipment that is leased, the lessee is the taxpayer who is eligible for an abatement.
(b) The abatement must be administered and carried out in the manner set forth in NRS 360.750.
3. If an application for an abatement is approved pursuant to NRS 360.750 for a facility for the generation of electricity from renewable energy [:] or a facility for the production of an energy storage device:
(a) The taxpayer is eligible for an abatement from the tax imposed by this chapter for 2 years.
(b) The abatement must be administered and carried out in the manner set forth in NRS 360.750.
4. As used in this section, unless the context otherwise requires:
(a) Biomass means any organic matter that is available on a renewable basis, including, without limitation:
(1) Agricultural crops and agricultural wastes and residues;
(2) Wood and wood wastes and residues;
(3) Animal wastes;
(4) Municipal wastes; and
(5) Aquatic plants.
(b) Eligible machinery or equipment means:
(1) If the business that qualifies for the abatement is not a facility for the generation of electricity from renewable energy, machinery or equipment which is leased or purchased and for which a deduction is authorized pursuant to 26 U.S.C. § 179. The term does not include:
(I) Buildings or the structural components of buildings;
(II) Equipment used by a public utility;
(III) Equipment used for medical treatment;
(IV) Machinery or equipment used in mining; [or]
(V) Machinery or equipment used in gaming [.] or
(VI) Aircraft.
(2) If the business that qualifies for the abatement is a facility for the generation of electricity from renewable energy, all the machinery and equipment that is used in the facility to collect and store the renewable energy and to convert the renewable energy into electricity.
(c) Energy storage device means a device for use and storage of electrical energy that alleviates the consumption of fossil fuel and does not produce fossil fuel emissions.
(d) Facility for the generation of electricity from renewable energy means a facility for the generation of electricity that:
(1) Uses renewable energy as its primary source of energy; and
(2) Has a generating capacity of at least 10 kilowatts.
The term includes all the machinery and equipment that is used in the facility to collect and store the renewable energy and to convert the renewable energy into electricity. The term does not include a facility that is located on residential property.
[(d)] (e) Fuel cell means a device or contrivance which, through the chemical process of combining ions of hydrogen and oxygen, produces electricity and water.
[(e)] (f) Renewable energy means a source of energy that occurs naturally or is regenerated naturally, including, without limitation:
κ2003 Statutes of Nevada, Page 2927 (CHAPTER 467, SB 473)κ
(1) Biomass;
(2) Fuel cells;
(3) Geothermal energy;
(4) Solar energy;
(5) Waterpower; and
(6) Wind.
The term does not include coal, natural gas, oil, propane or any other fossil fuel, or nuclear energy.
Sec. 5. Section 9 of chapter 335, Statutes of Nevada 2001, at page 1585, is hereby amended to read as follows:
Sec. 9. 1. This section and sections 1, 2 and 4 to 8, inclusive, of this act become effective on July 1, 2001.
2. Sections 2 and 5 of this act expire by limitation on June 30, [2005.] 2009.
3. Section 3 of this act becomes effective on July 1, [2005.] 2009.
Sec. 6. The amendatory provisions of this act apply only to an abatement from taxation for which a person applies on or after July 1, 2003.
Sec. 7. 1. This act becomes effective on July 1, 2003.
2. Sections 2 and 4 of this act expire by limitation on June 30, 2009.
________
Senate Bill No. 497Senators Raggio, Townsend, Washington and Mathews
Joint Sponsors: Assemblymen Hettrick, Angle, Gustavson, Knecht, Marvel, Anderson, Geddes, Gibbons and Leslie
CHAPTER 468
AN ACT relating to county finances; authorizing the imposition of a fee on certain rental cars and the issuance of revenue bonds in certain counties to finance a minor league baseball stadium; providing for the collection, distribution and use of the fee; authorizing a county to revise certain schedules of fees, rates, charges and taxes to ensure the payment of certain revenue bonds of the county; and providing other matters properly relating thereto.
[Approved: June 10, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 244A of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 7, inclusive, of this act.
Sec. 2. As used in sections 2 to 5, inclusive, of this act:
1. Department means the Department of Taxation.
2. Minor league baseball stadium project has the meaning ascribed to it in section 6 of this act.
Sec. 3. 1. Except as otherwise provided in subsection 2, the board of county commissioners of a county whose population is 100,000 or more but less than 400,000 may by ordinance impose a fee upon the lease of a passenger car by a short-term lessor in the county in the amount of not more than 2 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity.
κ2003 Statutes of Nevada, Page 2928 (CHAPTER 468, SB 497)κ
passenger car by a short-term lessor in the county in the amount of not more than 2 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity.
2. The fee imposed pursuant to subsection 1 must not apply to replacement vehicles. As used in this subsection, replacement vehicle means a vehicle that is:
(a) Rented temporarily by or on behalf of a person or leased to a person by a facility that repairs motor vehicles or a motor vehicle dealer; and
(b) Used by the person in place of a motor vehicle owned by the person that is unavailable for use because of mechanical breakdown, repair, service, damage or loss as defined in the owners policy of liability insurance for the motor vehicle.
3. Any proceeds of a fee imposed pursuant to this section which are received by a county must be used solely to pay the costs to acquire, improve, equip, operate and maintain within the county a minor league baseball stadium project, or to pay the principal of, interest on or other payments due with respect to bonds issued to pay such costs, including bonds issued to refund bonds issued to pay such costs, or any combination thereof.
4. The board of county commissioners shall not repeal or amend or otherwise directly or indirectly modify an ordinance imposing a fee pursuant to subsection 1 in such a manner as to impair any outstanding bonds issued by or other obligations incurred by the county until all obligations for which revenue from the ordinance have been pledged or otherwise made payable from such revenue have been discharged in full or provision for full payment and redemption has been made.
5. As used in this section, the words and terms defined in NRS 482.053 and 482.087 have the meanings ascribed to them in those sections.
Sec. 4. 1. Any ordinance adopted pursuant to section 3 of this act must include a provision requiring the board of county commissioners to enter into a contract before the effective date of the ordinance with the Department to perform all functions incident to the collection and administration of the fee in the county. Such a contract must:
(a) Authorize the Department to retain 0.25 percent of the amount of the proceeds of the fee to reimburse the Department for its expenses in collecting and administering the fee; and
(b) Require the distribution of the remaining amount of the proceeds of the fee to the county at such a time and in such a manner as the parties determine, which must be not less frequently than once each calendar quarter.
2. Any ordinance amending an ordinance adopted pursuant to section 3 of this act must include a provision in substance that the county shall amend the contract made pursuant to subsection 1 by a contract made between the county and the Department, before the effective date of the amendatory ordinance, unless the county determines with the written concurrence of the Department that no such amendment of the contract is necessary or desirable.
Sec. 5. 1. A board of county commissioners that adopts an ordinance imposing a fee pursuant to section 3 of this act shall create a stadium authority to operate the minor league baseball stadium project. The stadium authority must consist of:
κ2003 Statutes of Nevada, Page 2929 (CHAPTER 468, SB 497)κ
(a) One member of the board of county commissioners appointed by the board;
(b) One member from the governing body of each city in the county whose population is 60,000 or more, appointed by that governing body; and
(c) If the stadium authority enters into an agreement with an AA or AAA minor league baseball team pursuant to which the team agrees to play its home games in the stadium, two persons appointed by the owner of the team.
2. The members of the stadium authority serve at the pleasure of the governmental entity or person who appointed them to serve in that capacity.
3. The stadium authority shall:
(a) Be responsible for the normal operations of the minor league baseball stadium project; and
(b) Enter into an agreement with the board of county commissioners that sets forth the specific rights, obligations and duties of the stadium authority regarding those operations.
Sec. 6. Minor league baseball stadium project means a baseball stadium which can be used for the home games of an AA or AAA minor league professional baseball team and for other purposes, including structures, buildings and other improvements and equipment therefor, parking facilities, and all other appurtenances necessary, useful or desirable for a minor league baseball stadium, including, without limitation, all types of property therefor.
Sec. 7. 1. A board that has adopted an ordinance imposing a fee pursuant to section 3 of this act may, on behalf of the county and in its name:
(a) Acquire, improve, equip, operate and maintain within the county a minor league baseball stadium project.
(b) Subject to the provisions of chapter 350 of NRS, issue revenue bonds of the county to acquire, improve or equip, or any combination thereof, within the county a minor league baseball stadium project.
2. Bonds issued pursuant to this section must be payable from the proceeds of the fee imposed by the county pursuant to section 3 of this act and may be additionally secured by and payable from the gross or net revenues of the minor league baseball stadium project, including, without limitation, amounts received from any minor league baseball team pursuant to a contract with that team, fees, rates and charges for the use of the stadium by a minor league baseball team or any other uses of the stadium, and related uses, including, without limitation, parking and concessions, surcharges on tickets in an amount approved by the board, grants, whether conditional or unconditional, made for the payment of debt service or otherwise for the purposes of the minor league baseball stadium project, and any and all other sources of revenue attributable to the minor league baseball stadium project as provided by the board in the ordinance authorizing the issuance of bonds or any instrument supplemental or appertaining thereto.
Sec. 8. NRS 244A.011 is hereby amended to read as follows:
244A.011 NRS 244A.011 to 244A.065, inclusive, and sections 6 and 7 of this act shall be known as the County Bond Law.
κ2003 Statutes of Nevada, Page 2930 (CHAPTER 468, SB 497)κ
Sec. 9. NRS 244A.013 is hereby amended to read as follows:
244A.013 Except where the context otherwise requires, the definitions in NRS 244A.015 to 244A.056, inclusive, and section 6 of this act govern the construction hereof.
Sec. 10. NRS 244A.063 is hereby amended to read as follows:
244A.063 In order to insure the payment, wholly or in part, of the general obligation bonds or revenue bonds of the county the payment of which bonds is additionally secured by a pledge of the revenues derived from any such income-producing project and from any such excise taxes, the board may establish and maintain, and the board may from time to time revise, a schedule or schedules of fees, rates and charges for services or facilities, or both services and facilities, rendered by or through the project, within the corporate limits of the county, and a schedule or schedules of license or other excise taxes, in an amount sufficient for that purpose and also sufficient to discharge any covenant in the proceedings of the board authorizing the issuance of any of such bonds, including any covenant for the establishment of reasonable reserve funds.
Sec. 11. NRS 360.417 is hereby amended to read as follows:
360.417 Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 364A, 369, 370, 372, 374, 377, 377A, 444A or 585 of NRS, or [the] any fee provided for in NRS 482.313, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 1 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment. The amount of any penalty imposed must be based on a graduated schedule adopted by the Nevada Tax Commission which takes into consideration the length of time the tax or fee remained unpaid.
Sec. 12. NRS 482.313 is hereby amended to read as follows:
482.313 1. Upon the lease of a passenger car by a short-term lessor in this state, the short-term lessor:
(a) Shall charge and collect from the short-term lessee [a] :
(1) A governmental services fee of 6 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity [.] ; and
(2) Any fee required pursuant to section 3 of this act; and
(b) May charge and collect from the short-term lessee a recovery surcharge not to exceed [3.5] 4.0 percent of the total amount for which the passenger car was leased, excluding any taxes or other fees imposed by a governmental entity, as reimbursement for vehicle licensing fees and taxes paid by the short-term lessor.
The amount of any fee charged pursuant to this subsection must be indicated in the lease agreement.
2. The [governmental services] fees due from a short-term lessor to the Department of Taxation pursuant to [this] subsection 1 are due on the last day of each calendar quarter. On or before the last day of the month following each calendar quarter, the short-term lessor shall:
κ2003 Statutes of Nevada, Page 2931 (CHAPTER 468, SB 497)κ
(a) File with the Department of Taxation and the Department of Motor Vehicles, on a form prescribed by the Department of Taxation, a report indicating the total amount of:
(1) [Governmental services] Each of the fees collected by the short-term lessor during the immediately preceding calendar quarter pursuant to this section; and
(2) Vehicle licensing fees and taxes paid by the short-term lessor during the immediately preceding calendar quarter pursuant to this chapter.
(b) Remit to the Department of Taxation the [governmental services] fees collected by the short-term lessor pursuant to paragraph (a) of subsection 1 during the immediately preceding calendar quarter.
3. [The] Except as otherwise provided in a contract made pursuant to section 4 of this act, the Department of Taxation shall deposit all money received from short-term lessors pursuant to the provisions of this section with the State Treasurer for credit to the State General Fund.
4. To ensure compliance with this section, the Department of Taxation may audit the records of a short-term lessor.
5. The provisions of this section do not limit or affect the payment of any taxes or fees imposed pursuant to the provisions of this chapter.
6. The Department of Motor Vehicles shall, upon request, provide to the Department of Taxation any information in its records relating to a short-term lessor that the Department of Taxation considers necessary to collect the [fee required by this section.] fees described in subsection 1.
7. As used in this section, vehicle licensing fees and taxes means:
(a) The fees paid by a short-term lessor for the registration of, and the issuance of certificates of title for, the passenger cars leased by him; and
(b) The basic and supplemental governmental services taxes paid by the short-term lessor with regard to those passenger cars.
Sec. 13. The authorization to impose a fee pursuant to section 3 of this act expires by limitation on June 30 of the later of the fiscal year that is 30 years after the fiscal year in which the ordinance imposing the fee is adopted or the fiscal year in which all bonds issued pursuant to section 7 of this act, including, without limitation, any bonds issued to refund bonds issued pursuant to section 7 of this act, are fully paid as to all principal, interest and any other amounts due.
Sec. 14. This act becomes effective upon passage and approval.
________
κ2003 Statutes of Nevada, Page 2932κ
Senate Bill No. 495Senators Townsend, Washington and Mathews
CHAPTER 469
AN ACT relating to local improvements; authorizing under certain circumstances the acquisition of art and tourism and entertainment projects pursuant to the Consolidated Local Improvements Law; authorizing under certain circumstances the pledge of certain sales and use tax proceeds and state funding for the acquisition of projects pursuant to the Consolidated Local Improvements Law; and providing other matters properly relating thereto.
[Approved: June 10, 2003]
Whereas, The State Legislature recognizes the importance of economic development and tourism to the State of Nevada and the need to compete effectively with other states in the promotion of economic development and tourism; and
Whereas, It is the intention of the State Legislature for the provisions of this act to be carried out for the promotion of economic development and tourism in the State of Nevada and for no other purpose; now, therefore,
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 271 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 7, inclusive, of this act.
Sec. 2. Art project means any works of art which are:
1. Selected through a public process; and
2. Displayed within the boundaries of an improvement district at a location which is:
(a) Accessible to the public; and
(b) On property:
(1) Owned by a governmental entity; or
(2) Over which a governmental entity has a permanent easement for public access.
Sec. 3. Tourism and entertainment project means any publicly owned building or complex of buildings to accommodate or house public and private activities as a part of a multi-faceted center for tourism, including, without limitation, library facilities, museum facilities, theater facilities, aquarium facilities, art galleries, picture galleries, auditorium facilities, exposition facilities, athletic facilities, racing facilities and any other structures, fixtures, appurtenances and property and other incidentals which are necessary, useful or desirable for such a project, or any combination thereof.
Sec. 4. 1. Except as otherwise provided in subsection 2, the governing body of a municipality in a county whose population is less than 400,000 may include in an assessment ordinance for a project the pledge of a single percentage specified in the ordinance, which must not exceed 75 percent, of:
κ2003 Statutes of Nevada, Page 2933 (CHAPTER 469, SB 495)κ
(a) An amount equal to the proceeds of the taxes imposed pursuant to NRS 372.105 and 372.185 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district during a fiscal year, after the deduction of a sum equal to 0.75 percent of the amount of those proceeds; and
(b) The amount of the proceeds of the taxes imposed pursuant to NRS 374.110, 374.190 and 377.030 with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district during a fiscal year, after the deduction of 0.75 percent of the amount of those proceeds.
2. The governing body of a municipality shall not include a pledge authorized by subsection 1 in an assessment ordinance for a project unless:
(a) The governing body determines that no retailers have maintained a fixed place of business in the improvement district at any time from the first day of the fiscal year in which the assessment ordinance is adopted until the date of the adoption of the ordinance;
(b) Except as otherwise provided in subsection 3, the board of county commissioners of each county in which the improvement district is located determines, at a public hearing conducted at least 15 days after providing notice of the hearing by publication, that:
(1) As a result of the project:
(I) Retailers will locate their businesses as such in the improvement district; and
(II) There will be a substantial increase in the proceeds from sales and use taxes remitted by retailers with regard to tangible personal property sold at retail, or stored, used or otherwise consumed, in the improvement district; and
(2) A preponderance of that increase in the proceeds from sales and use taxes will be attributable to transactions with tourists who are not residents of this state;
(c) The Commission on Tourism determines, at a public hearing conducted at least 15 days after providing notice of the hearing by publication, that a preponderance of the increase in the proceeds from sales and use taxes identified pursuant to paragraph (b) will be attributable to transactions with tourists who are not residents of this state; and
(d) The Governor determines that the project and the pledge of money authorized by subsection 1 will contribute significantly to economic development and tourism in this state. Before making that determination, the Governor:
(1) Must consider the fiscal effects of the pledge of money on educational funding, including any fiscal effects described in comments provided pursuant to section 6 of this act by the school district in which the improvement district is located, and for that purpose may require the Department of Education or the Department of Taxation, or both, to provide him with an appropriate fiscal report; and
(2) If the Governor determines that the pledge of money will have a substantial adverse fiscal effect on educational funding, may require a commitment from the municipality for the provision of specified payments to the school district in which the improvement district is located during the term of the pledge of money. The payments may be provided pursuant to agreements authorized by section 6 of this act or from sources other than the owners of property within the improvement district. Such a commitment by a municipality is not subject to the limitations of subsection 1 of NRS 354.626 and, notwithstanding any other law to the contrary, is binding on the municipality for the term of the pledge of money authorized by subsection 1.
κ2003 Statutes of Nevada, Page 2934 (CHAPTER 469, SB 495)κ
commitment by a municipality is not subject to the limitations of subsection 1 of NRS 354.626 and, notwithstanding any other law to the contrary, is binding on the municipality for the term of the pledge of money authorized by subsection 1.
3. Any determination or approval made pursuant to subsection 2 is conclusive in the absence of fraud or gross abuse of discretion. If an improvement district is created by a municipality that is not a county and the board of county commissioners refuses to make the determinations required by paragraph (b) of subsection 2, the governing body of the municipality may request the Commission on Tourism to make those determinations. The Commission on Tourism shall make those determinations if a majority of the members of the Commission on Tourism agree that the refusal was unreasonable. If those determinations are made by the Commission on Tourism pursuant to this subsection, those determinations shall be deemed to be as conclusive as determinations made by the board of county commissioners pursuant to paragraph (b) of subsection 2, and to satisfy the requirements of that paragraph.
4. As used in this section, retailer has the meaning ascribed to it in NRS 374.060.
Sec. 5. After the adoption of an assessment ordinance in accordance with section 4 of this act, the governing body of the municipality and the Department of Taxation shall enter into an agreement specifying the dates and procedure for distribution to the municipality of the amounts pledged pursuant to subsection 1 of section 4 of this act. The distributions must:
1. Be made not less frequently than once each calendar quarter; and
2. Cease on the date that all assessments imposed pursuant to the assessment ordinance have been paid in full, including any applicable payments of principal, interest and penalties.
Sec. 6. 1. After the adoption of an assessment ordinance in accordance with section 4 of this act, the governing body of a municipality may, except as otherwise provided in subsection 2, enter into an agreement with one or more of the owners of any interest in property within the improvement district, pursuant to which that owner would agree to make payments to the municipality or to another local government that provides services in the improvement district, or to both, to defray, in whole or in part, the cost of local governmental services during the term of the pledge authorized pursuant to subsection 1 of section 4 of this act. Such an agreement must specify the amount to be paid by the owner of the property interest, which may be stated as a particular amount per year or as an amount based upon any formula upon which the municipality and owner agree.
2. The governing body of a municipality shall not enter into an agreement pursuant to subsection 1 unless the governing body determines that the project and the assessment of property within the improvement district will not have a positive fiscal effect on the provision of local governmental services, after considering:
(a) The amount of the proceeds of all taxes and other governmental revenue projected to be received as a result of the properties and businesses expected to be located in the improvement district;
(b) The use of the amounts pledged pursuant to subsection 1 of section 4 of this act; and
κ2003 Statutes of Nevada, Page 2935 (CHAPTER 469, SB 495)κ
(c) Any increase in costs for the provision of local governmental services, including, without limitation, services for police protection and fire protection, as a result of the project and the development of land within the improvement district.
3. Before making any determination pursuant to subsection 2, the governing body of a municipality shall provide to the board of trustees of the school district in which the improvement district is located, at least 45 days before making the determination:
(a) Written notice of the time and place of the meeting at which the governing body will consider making the determination; and
(b) Each analysis prepared by or for or presented to the governing body regarding the fiscal effect of the project and the pledge authorized pursuant to section 4 of this act on the provision of local governmental services, including education.
After the receipt of that notice and before the date of that meeting of the governing body of the municipality, the board of trustees shall conduct a hearing regarding the fiscal effect, if any, of the project and the pledge authorized pursuant to section 4 of this act on the school district, and submit to the governing body any comments regarding that fiscal effect. The governing body shall consider those comments when making any determination pursuant to subsection 2 and may consider those comments when determining the terms of any agreement pursuant to subsection 1.
4. Any determination made pursuant to subsection 2 is conclusive in the absence of fraud or gross abuse of discretion.
Sec. 7. If the governing body of a municipality adopts an assessment ordinance in accordance with section 4 of this act:
1. None of the bonds, if any, issued for the improvement district may be secured by a pledge of the taxing power or general fund of the municipality; and
2. NRS 271.495 and 271.500 do not apply to any bonds issued for the improvement district.
Sec. 8. NRS 271.030 is hereby amended to read as follows:
271.030 As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 271.035 to 271.250, inclusive, and sections 2 and 3 of this act have the meanings ascribed to them in those sections.
Sec. 9. NRS 271.265 is hereby amended to read as follows:
271.265 1. The governing body of a county, city or town, upon behalf of the municipality and in its name, without any election, may from time to time acquire, improve, equip, operate and maintain, within or without the municipality, or both within and without the municipality:
(a) A commercial area vitalization project;
(b) A curb and gutter project;
(c) A drainage project;
(d) An off-street parking project;
(e) An overpass project;
(f) A park project;
(g) A sanitary sewer project;
(h) A security wall;
(i) A sidewalk project;
(j) A storm sewer project;
(k) A street project;
κ2003 Statutes of Nevada, Page 2936 (CHAPTER 469, SB 495)κ
(l) A street beautification project;
(m) A transportation project;
(n) An underpass project;
(o) A water project; and
(p) Any combination of such projects.
2. In addition to the power specified in subsection 1, the governing body of a city having a commission form of government as defined in NRS 267.010, upon behalf of the municipality and in its name, without any election, may from time to time acquire, improve, equip, operate and maintain, within or without the municipality, or both within and without the municipality:
(a) An electrical project;
(b) A telephone project;
(c) A combination of an electrical project and a telephone project;
(d) A combination of an electrical project or a telephone project with any of the projects, or any combination thereof, specified in subsection 1; and
(e) A combination of an electrical project and a telephone project with any of the projects, or any combination thereof, specified in subsection 1.
3. In addition to the power specified in subsections 1 and 2, the governing body of a municipality, on behalf of the municipality and in its name, without an election, may finance an underground conversion project with the approval of each service provider that owns the overhead service facilities to be converted.
4. In addition to the power specified in subsections 1, 2 and 3, if the governing body of a municipality in a county whose population is less than 400,000 complies with the provisions of section 4 of this act, the governing body of the municipality, on behalf of the municipality and in its name, without any election, may from time to time acquire, improve, equip, operate and maintain, within or without the municipality, or both within and without the municipality:
(a) An art project; and
(b) A tourism and entertainment project.
Sec. 10. NRS 271.431 is hereby amended to read as follows:
271.431 As used in NRS 271.431 to 271.434, inclusive, revenue means any money pledged wholly or in part for crediting to or payment of assessments, subject to any existing pledges or other contractual limitations and may include:
1. Moneys derived from one, all or any combination of revenue resources appertaining to any facilities of the municipality, financed in whole or in part with the proceeds of assessments levied pursuant to the assessment ordinance, including , but not limited to , use and service charges, rents, fees and any other income derived from the operation or ownership of, from the use or services of, or from the availability of or services appertaining to, the lease of, any sale or other disposal of, any contract or other arrangement, or otherwise derived in connection with such facilities or all or any part of any property appertaining to the facilities.
2. Any loans, grants or contributions to the municipality from the Federal Government, the State or any public body for the payment of all or any portion of the cost of the project for which the assessments were levied.
3. The proceeds of any excise taxes levied and collected by the municipality or otherwise received by it and authorized by law to be pledged for the payment of the project for which the assessments were levied or for the payment of the assessments levied to finance the cost of the project but excluding the proceeds of any general (ad valorem) taxes.
κ2003 Statutes of Nevada, Page 2937 (CHAPTER 469, SB 495)κ
the payment of the assessments levied to finance the cost of the project but excluding the proceeds of any general (ad valorem) taxes.
4. Any money pledged pursuant to an assessment ordinance adopted in accordance with section 4 of this act.
Sec. 11. NRS 271.4315 is hereby amended to read as follows:
271.4315 1. The governing body may apply any revenues to the payment of assessments and in so doing may pledge the revenue to such payment. The revenues [shall] must be credited in the proportion which each individual assessment or installment of principal bears to the total of all individual assessments in the assessment to which the revenues are to be credited. The application of revenues [shall] must be made pursuant to the provisions set forth in the assessment ordinance.
2. If an individual assessment, or any installment of principal and interest has been paid in cash, the credit [shall] must be returned in cash to the person or persons paying the same upon their furnishing satisfactory evidence of payment. Where all or any part of an individual assessment remains unpaid and is payable in installments of principal, the credit [shall] must be applied to the installment, and if after the payment of the installment there remains an unused portion of the credit, the unused portion [shall] must be applied to the payment of interests, and if after the payment of such principal and interest there remains an unused portion of the credit, the unused portion [shall] must be :
(a) Except as otherwise provided in paragraph (b), applied to the next ensuing installment or installments of principal and interest ; or
(b) If the credit is derived from money pledged pursuant to an assessment ordinance adopted in accordance with section 4 of this act, remitted to the State Controller for distribution in the manner set forth in subsection 2 of section 12 of this act, until the credit is applied in its entirety.
Sec. 12. Chapter 360 of NRS is hereby amended by adding thereto a new section to read as follows:
1. The State Controller, acting upon the collection data furnished by the Department, shall remit to the governing body of a municipality that adopts an assessment ordinance in accordance with section 4 of this act, in the manner provided pursuant to an agreement made pursuant to section 5 of this act:
(a) From the State General Fund the amount of money pledged pursuant to the ordinance in accordance with paragraph (a) of subsection 1 of section 4 of this act, which amount is hereby appropriated for that purpose; and
(b) From the Sales and Use Tax Account in the State General Fund the amount of the proceeds pledged pursuant to the ordinance in accordance with paragraph (b) of subsection 1 of section 4 of this act.
2. The governing body of a municipality that adopts an assessment ordinance in accordance with section 4 of this act shall promptly remit to the State Controller any amount received pursuant to this section in excess of the amount required to carry out the provisions of NRS 271.4315 with regard to the project for which the assessment ordinance was adopted. The State Controller shall deposit any money received from a governing body of a municipality pursuant to this subsection in the appropriate account in the State General Fund for distribution and use as if the money had not been pledged pursuant to an assessment ordinance adopted in accordance with section 4 of this act, in the following order of priority:
κ2003 Statutes of Nevada, Page 2938 (CHAPTER 469, SB 495)κ
pledged pursuant to an assessment ordinance adopted in accordance with section 4 of this act, in the following order of priority:
(a) First, to the credit of the county school district fund for the county in which the improvement district is located to the extent that the money would have been transferred to that fund, if not for the pledge of the money pursuant to the assessment ordinance, pursuant to paragraph (e) of subsection 3 of NRS 374.785 for the fiscal year in which the State Controller receives the money;
(b) Second, to the State General Fund to the extent that the money would not have been appropriated, if not for the pledge of the money pursuant to the assessment ordinance, pursuant to paragraph (a) of subsection 1 for the fiscal year in which the State Controller receives the money; and
(c) Third, to the credit of any other funds and accounts to which the money would have been distributed, if not for the pledge of the money pursuant to the assessment ordinance, for the fiscal year in which the State Controller receives the money.
3. The Nevada Tax Commission may adopt such regulations as it deems appropriate to ensure the proper collection and distribution of any money pledged pursuant to an assessment ordinance adopted in accordance with section 4 of this act.
Sec. 13. NRS 374.785 is hereby amended to read as follows:
374.785 1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances payable to the Department.
2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.
3. The State Controller, acting upon the collection data furnished by the Department, shall, each month, from the Sales and Use Tax Account in the State General Fund:
(a) Transfer .75 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.
(b) Transfer .75 percent of all fees, taxes, interest and penalties collected during the preceding month from out-of-state businesses not maintaining a fixed place of business within this state to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.
(c) Determine for each county the amount of money equal to the fees, taxes, interest and penalties collected in the county pursuant to this chapter during the preceding month , less the amount transferred pursuant to paragraph (a).
(d) Transfer the total amount of taxes collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this state, less the amount transferred pursuant to paragraph (b) [,] and excluding any amounts required to be remitted pursuant to section 12 of this act, to the State Distributive School Account in the State General Fund.
(e) Except as otherwise provided in NRS 387.528 [,] or as required to carry out section 12 of this act, transfer the amount owed to each county to the Intergovernmental Fund and remit the money to the credit of the county school district fund.
κ2003 Statutes of Nevada, Page 2939 (CHAPTER 469, SB 495)κ
the Intergovernmental Fund and remit the money to the credit of the county school district fund.
4. For the purpose of the distribution required by this section, the occasional sale of a vehicle shall be deemed to take place in the county to which the governmental services tax payable by the buyer upon that vehicle is distributed.
Sec. 14. NRS 377.050 is hereby amended to read as follows:
377.050 1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances made payable to the Department.
2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.
3. The State Controller, acting upon the collection data furnished by the Department, shall , before making the distributions required by NRS 377.055 and 377.057 and section 12 of this act, monthly transfer from the Sales and Use Tax Account .75 percent of all fees, taxes, interests and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund [, before making the distributions required by NRS 377.055 and 377.057,] as compensation to the State for the cost of collecting the tax.
Sec. 15. NRS 377.055 is hereby amended to read as follows:
377.055 1. The Department shall monthly determine for each county an amount of money equal to the sum of:
(a) Any fees and any taxes, interest and penalties which derive from the basic city-county relief tax collected in that county pursuant to this chapter during the preceding month, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050; and
(b) That proportion of the total amount of taxes which derive from that portion of the tax levied at the rate of one-half of 1 percent collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this state, less the corresponding amount transferred to the State General Fund pursuant to subsection 3 of NRS 377.050, which the population of that county bears to the total population of all counties which have in effect a city-county relief tax ordinance,
and , except as otherwise required to carry out section 12 of this act, deposit the money in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective subaccounts of each county.
2. For the purpose of the distribution required by this section, the occasional sale of a vehicle shall be deemed to take place in the county to which the governmental services tax payable by the buyer upon that vehicle is distributed.
Sec. 16. NRS 377.057 is hereby amended to read as follows:
377.057 1. The State Controller, acting upon the relevant information furnished by the Department, shall distribute monthly from the fees, taxes, interest and penalties which derive from the supplemental city-county relief tax collected in all counties and from out-of-state businesses during the preceding month, excluding any amounts required to be remitted pursuant to section 12 of this act and except as otherwise provided in subsection 2, to:
(a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon, Mineral, Nye, Pershing, Storey and White Pine counties, an amount equal to one-twelfth of the amount distributed in the immediately preceding fiscal year multiplied by one plus:
κ2003 Statutes of Nevada, Page 2940 (CHAPTER 469, SB 495)κ
the amount distributed in the immediately preceding fiscal year multiplied by one plus:
(1) The percentage change in the total receipts from the supplemental city-county relief tax for all counties and from out-of-state businesses, from the fiscal year 2 years preceding the immediately preceding fiscal year to the fiscal year preceding the immediately preceding fiscal year; or
(2) Except as otherwise provided in this paragraph, the percentage change in the population of the county, as certified by the Governor pursuant to NRS 360.285, added to the percentage change in the Consumer Price Index for the year ending on December 31 next preceding the year of distribution,
whichever is less, except that the amount distributed to the county must not be less than the amount specified in subsection 5. If the Bureau of the Census of the United States Department of Commerce issues population totals that conflict with the totals certified by the Governor pursuant to NRS 360.285, the percentage change calculated pursuant to subparagraph (2) for the ensuing fiscal year must be an estimate of the change in population for the calendar year, based upon the population totals issued by the Bureau of the Census.
(b) All other counties, the amount remaining after making the distributions required by paragraph (a) to each of these counties in the proportion that the amount of supplemental city-county relief tax collected in the county for the month bears to the total amount of supplemental city-county relief tax collected for that month in the counties whose distribution will be determined pursuant to this paragraph.
2. If the amount of supplemental city-county relief tax collected in a county listed in paragraph (a) of subsection 1 for the 12 most recent months for which information concerning the actual amount collected is available on February 15 of any year exceeds by more than 10 percent the amount distributed pursuant to paragraph (a) to that county for the same period, the State Controller shall distribute that countys portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (b) of subsection 1 in all subsequent fiscal years, unless a waiver is granted pursuant to subsection 3.
3. A county which, pursuant to subsection 2, is required to have its portion of the proceeds from the supplemental city-county relief tax distributed pursuant to paragraph (b) of subsection 1 may file a request with the Nevada Tax Commission for a waiver of the requirements of subsection 2. The request must be filed on or before February 20 next preceding the fiscal year for which the county will first receive its portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (b) of subsection 1 and must be accompanied by evidence which supports the granting of the waiver. The Commission shall grant or deny a request for a waiver on or before March 10 next following the timely filing of the request. If the Commission determines that the increase in the amount of supplemental city-county relief tax collected in the county was primarily caused by:
(a) Nonrecurring taxable sales, it shall grant the request.
(b) Normal or sustainable growth in taxable sales, it shall deny the request.
A county which is granted a waiver pursuant to this subsection is not required to obtain a waiver in any subsequent fiscal year to continue to receive its portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (a) of subsection 1 unless the amount of supplemental city-county relief tax collected in the county in a fiscal year again exceeds the threshold established in subsection 2.
κ2003 Statutes of Nevada, Page 2941 (CHAPTER 469, SB 495)κ
receive its portion of the proceeds from the supplemental city-county relief tax pursuant to paragraph (a) of subsection 1 unless the amount of supplemental city-county relief tax collected in the county in a fiscal year again exceeds the threshold established in subsection 2.
4. The amount apportioned to each county must be deposited in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of each county.
5. The minimum amount which may be distributed to the following counties in a month pursuant to paragraph (a) of subsection 1 is as follows:
Douglas............................................................................................. $580,993
Esmeralda............................................................................................. 53,093
Lander................................................................................................. 155,106
Lincoln.................................................................................................. 72,973
Lyon.................................................................................................... 356,858
Mineral................................................................................................ 118,299
Nye...................................................................................................... 296,609
Pershing................................................................................................. 96,731
Storey.................................................................................................... 69,914
White Pine.......................................................................................... 158,863
6. As used in this section, unless the context otherwise requires:
(a) Enterprise district has the meaning ascribed to it in NRS 360.620.
(b) Local government has the meaning ascribed to it in NRS 360.640.
(c) Special district has the meaning ascribed to it in NRS 360.650.
Sec. 17. NRS 387.1235 is hereby amended to read as follows:
387.1235 1. Except as otherwise provided in subsection 2, local funds available are the sum of:
(a) The amount computed by multiplying .0025 times the assessed valuation of the school district as certified by the Department of Taxation for the concurrent school year; and
(b) The proceeds of the local school support tax imposed by chapter 374 of NRS [.] , excluding any amounts required to be remitted pursuant to section 12 of this act. The Department of Taxation shall furnish an estimate of these proceeds to the Superintendent of Public Instruction on or before July 15 for the fiscal year then begun, and the Superintendent shall adjust the final apportionment of the current school year to reflect any difference between the estimate and actual receipts.
2. The amount computed under subsection 1 that is attributable to any assessed valuation attributable to the net proceeds of minerals must be held in reserve and may not be considered as local funds available until the succeeding fiscal year.
Sec. 18. Notwithstanding any other provision of this act and the terms of any ordinance adopted in accordance with section 4 of this act, the provisions of this act do not require the distribution of any money remitted to the State before July 1, 2005, unless the Department of Taxation determines that it is reasonably feasible to make such a distribution.
Sec. 19. The governing body of a municipality which before January 1, 2007, pledges any money pursuant to an assessment ordinance adopted in accordance with section 4 of this act shall, on or before February 1, 2007, submit to the Director of the Legislative Counsel Bureau for transmittal to the next regular session of the Legislature a written report regarding:
κ2003 Statutes of Nevada, Page 2942 (CHAPTER 469, SB 495)κ
1. The project for which the money was pledged; and
2. The fiscal effect of the project and the pledge of money on the provision of local governmental services, including education, within the county in which the municipality is located.
Sec. 20. This act becomes effective on July 1, 2003.
________
Assembly Bill No. 250Assemblymen Perkins, Oceguera, Conklin, Horne, Parks, Anderson, Andonov, Arberry, Atkinson, Chowning, Christensen, Collins, Gibbons, Goicoechea, Goldwater, Griffin, Hardy, Hettrick, Knecht, Koivisto, Leslie, Manendo, Marvel, McClain, Mortenson, Pierce and Weber
Joint Sponsor: Senator Raggio
CHAPTER 470
AN ACT relating to public safety; making various changes regarding certain acts relating to terrorism, weapons of mass destruction, biological agents, chemical agents, radioactive agents and other lethal agents, toxins and delivery systems; providing for an increased penalty for felonies committed with the intent to commit certain acts of terrorism; establishing as murder of the first degree murder committed with the intent to commit certain acts of terrorism; establishing for the purposes of the death penalty an aggravating circumstance relating to murders committed with the intent to commit certain acts of terrorism; providing that there is no statute of limitations for prosecution of certain acts relating to terrorism; requiring certain property used to commit certain acts of terrorism to be subject to forfeiture; making various other changes pertaining to certain acts relating to terrorism, weapons of mass destruction, biological agents, chemical agents, radioactive agents and other lethal agents, toxins and delivery systems; providing penalties; requiring resort hotels to adopt emergency response plans; requiring certain health care professionals to obtain continuing education concerning the medical consequences of acts of terrorism; and providing other matters properly relating thereto.
[Approved: June 10, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. The Legislature hereby finds and declares that:
1. The events of September 11, 2001, have focused the attention of our nation on the importance of preparedness in preventing, investigating and prosecuting acts of terrorism.
2. To be effective, such preparedness requires a partnership among federal, state and local governments.
3. While local law enforcement efforts and response plans to terrorism are comprehensive, additional statewide provisions are necessary to respond adequately to acts of terrorism and to punish perpetrators of terrorist acts to the fullest extent possible.
κ2003 Statutes of Nevada, Page 2943 (CHAPTER 470, AB 250)κ
adequately to acts of terrorism and to punish perpetrators of terrorist acts to the fullest extent possible.
4. The use of weapons of mass destruction, biological and chemical agents, toxins, radioactive materials and sophisticated delivery systems for carrying out acts of terrorism emphasizes the need to ensure that we have criminal laws that clearly provide punishments and deterrents designed to counteract these despicable and inhumane activities.
5. It is therefore within the public interest that the Legislature require emergency response plans for our resort hotels, reinforce and enhance penalties for acts of terrorism, define key terms relating to terrorist activity, criminalize the act of making terrorist threats, prohibit the conveyance of false information, enhance the penalty for obstruction of justice relating to terrorism, and elevate, to the greatest extent possible, criminal punishments relating to all terrorist activity.
6. It is the intent of the Legislature:
(a) To strengthen the laws of the State of Nevada to better protect the health and safety of this state and its residents by providing the greatest measure of protection from acts of terrorism; and
(b) That this act be interpreted to provide the greatest measure of protection for the constitutional rights of the residents of this state, including the right to petition federal, state and local governments and to exercise rights under the First Amendment to the Constitution of the United States and Section 9 of Article 1 of the Nevada Constitution.
Sec. 2. Chapter 193 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in this section and NRS 193.169, any person who commits a felony with the intent to commit, cause, aid, further or conceal an act of terrorism shall be punished by imprisonment in the state prison for a term equal to and in addition to the term of imprisonment prescribed by statute for the crime. The sentence prescribed by this section must run consecutively with the sentence prescribed by statute for the crime.
2. Unless a greater penalty is provided by specific statute and except as otherwise provided in NRS 193.169, in lieu of an additional term of imprisonment as provided pursuant to subsection 1, if a felony that resulted in death or substantial bodily harm to the victim was committed with the intent to commit, cause, aid, further or conceal an act of terrorism, the felony may be deemed a category A felony and the person who committed the felony may be punished by imprisonment in the state prison:
(a) For life without the possibility of parole;
(b) For life with the possibility of parole, with eligibility for parole beginning when a minimum of 20 years has been served; or
(c) For a definite term of 50 years, with eligibility for parole beginning when a minimum of 20 years has been served.
3. Subsection 1 does not create a separate offense but provides an additional penalty for the primary offense, the imposition of which is contingent upon the finding of the prescribed fact. Subsection 2 does not create a separate offense but provides an alternative penalty for the primary offense, the imposition of which is contingent upon the finding of the prescribed fact.
κ2003 Statutes of Nevada, Page 2944 (CHAPTER 470, AB 250)κ
4. The provisions of this section do not apply to an offense committed in violation of section 15 of this act.
5. As used in this section, act of terrorism has the meaning ascribed to it in section 7 of this act.
Sec. 3. NRS 193.169 is hereby amended to read as follows:
193.169 1. A person who is sentenced to an additional term of imprisonment pursuant to the provisions of subsection 1 of NRS 193.161, NRS 193.162, 193.163, 193.165, 193.167, 193.1675, 193.168 or 453.3345 or subsection 1 of section 2 of this act must not be sentenced to an additional term of imprisonment pursuant to any of the other listed sections even if the persons conduct satisfies the requirements for imposing an additional term of imprisonment pursuant to another one or more of those sections.
2. A person who is sentenced to an alternative term of imprisonment pursuant to subsection 2 of NRS 193.161 or subsection 2 of section 2 of this act must not be sentenced to an additional term of imprisonment pursuant to subsection 1 of NRS 193.161, NRS 193.162, 193.163, 193.165, 193.167, 193.1675, 193.168 or 453.3345 even if the persons conduct satisfies the requirements for imposing an additional term of imprisonment pursuant to another one or more of those sections.
3. This section does not:
(a) Affect other penalties or limitations upon probation or suspension of a sentence contained in the sections listed in subsection 1 or 2.
(b) Prohibit alleging in the alternative in the indictment or information that the persons conduct satisfies the requirements of more than one of the sections listed in subsection 1 or 2 and introducing evidence to prove the alternative allegations.
Sec. 4. NRS 200.030 is hereby amended to read as follows:
200.030 1. Murder of the first degree is murder which is:
(a) Perpetrated by means of poison, lying in wait or torture, or by any other kind of willful, deliberate and premeditated killing;
(b) Committed in the perpetration or attempted perpetration of sexual assault, kidnapping, arson, robbery, burglary, invasion of the home, sexual abuse of a child, sexual molestation of a child under the age of 14 years or child abuse;
(c) Committed to avoid or prevent the lawful arrest of any person by a peace officer or to effect the escape of any person from legal custody; [or]
(d) Committed on the property of a public or private school, at an activity sponsored by a public or private school or on a school bus while the bus was engaged in its official duties by a person who intended to create a great risk of death or substantial bodily harm to more than one person by means of a weapon, device or course of action that would normally be hazardous to the lives of more than one person [.] ; or
(e) Committed in the perpetration or attempted perpetration of an act of terrorism.
2. Murder of the second degree is all other kinds of murder.
3. The jury before whom any person indicted for murder is tried shall, if they find him guilty thereof, designate by their verdict whether he is guilty of murder of the first or second degree.
4. A person convicted of murder of the first degree is guilty of a category A felony and shall be punished:
κ2003 Statutes of Nevada, Page 2945 (CHAPTER 470, AB 250)κ
(a) By death, only if one or more aggravating circumstances are found and any mitigating circumstance or circumstances which are found do not outweigh the aggravating circumstance or circumstances; or
(b) By imprisonment in the state prison:
(1) For life without the possibility of parole;
(2) For life with the possibility of parole, with eligibility for parole beginning when a minimum of 20 years has been served; or
(3) For a definite term of 50 years, with eligibility for parole beginning when a minimum of 20 years has been served.
A determination of whether aggravating circumstances exist is not necessary to fix the penalty at imprisonment for life with or without the possibility of parole.
5. A person convicted of murder of the second degree is guilty of a category A felony and shall be punished by imprisonment in the state prison:
(a) For life with the possibility of parole, with eligibility for parole beginning when a minimum of 10 years has been served; or
(b) For a definite term of 25 years, with eligibility for parole beginning when a minimum of 10 years has been served.
6. As used in this section:
(a) Act of terrorism has the meaning ascribed to it in section 7 of this act;
(b) Child abuse means physical injury of a nonaccidental nature to a child under the age of 18 years;
[(b)] (c) School bus has the meaning ascribed to it in NRS 483.160;
[(c)] (d) Sexual abuse of a child means any of the acts described in NRS 432B.100; and
[(d)] (e) Sexual molestation means any willful and lewd or lascivious act, other than acts constituting the crime of sexual assault, upon or with the body, or any part or member thereof, of a child under the age of 14 years, with the intent of arousing, appealing to, or gratifying the lust, passions or sexual desires of the perpetrator or of the child.
Sec. 5. NRS 200.033 is hereby amended to read as follows:
200.033 The only circumstances by which murder of the first degree may be aggravated are:
1. The murder was committed by a person under sentence of imprisonment.
2. The murder was committed by a person who, at any time before a penalty hearing is conducted for the murder pursuant to NRS 175.552, is or has been convicted of:
(a) Another murder and the provisions of subsection 12 do not otherwise apply to that other murder; or
(b) A felony involving the use or threat of violence to the person of another and the provisions of subsection 4 do not otherwise apply to that felony.
For the purposes of this subsection, a person shall be deemed to have been convicted at the time the jury verdict of guilt is rendered or upon pronouncement of guilt by a judge or judges sitting without a jury.
3. The murder was committed by a person who knowingly created a great risk of death to more than one person by means of a weapon, device or course of action which would normally be hazardous to the lives of more than one person.
κ2003 Statutes of Nevada, Page 2946 (CHAPTER 470, AB 250)κ
4. The murder was committed while the person was engaged, alone or with others, in the commission of , or an attempt to commit or flight after committing or attempting to commit, any robbery, arson in the first degree, burglary, invasion of the home or kidnapping in the first degree, and the person charged:
(a) Killed or attempted to kill the person murdered; or
(b) Knew or had reason to know that life would be taken or lethal force used.
5. The murder was committed to avoid or prevent a lawful arrest or to effect an escape from custody.
6. The murder was committed by a person, for himself or another, to receive money or any other thing of monetary value.
7. The murder was committed upon a peace officer or fireman who was killed while engaged in the performance of his official duty or because of an act performed in his official capacity, and the defendant knew or reasonably should have known that the victim was a peace officer or fireman. For the purposes of this subsection, peace officer means:
(a) An employee of the Department of Corrections who does not exercise general control over offenders imprisoned within the institutions and facilities of the Department , but whose normal duties require him to come into contact with those offenders [,] when carrying out the duties prescribed by the Director of the Department.
(b) Any person upon whom some or all of the powers of a peace officer are conferred pursuant to NRS 289.150 to 289.360, inclusive, when carrying out those powers.
8. The murder involved torture or the mutilation of the victim.
9. The murder was committed upon one or more persons at random and without apparent motive.
10. The murder was committed upon a person less than 14 years of age.
11. The murder was committed upon a person because of the actual or perceived race, color, religion, national origin, physical or mental disability or sexual orientation of that person.
12. The defendant has, in the immediate proceeding, been convicted of more than one offense of murder in the first or second degree. For the purposes of this subsection, a person shall be deemed to have been convicted of a murder at the time the jury verdict of guilt is rendered or upon pronouncement of guilt by a judge or judges sitting without a jury.
13. The person, alone or with others, subjected or attempted to subject the victim of the murder to nonconsensual sexual penetration immediately before, during or immediately after the commission of the murder. For the purposes of this subsection:
(a) Nonconsensual means against the victims will or under conditions in which the person knows or reasonably should know that the victim is mentally or physically incapable of resisting, consenting or understanding the nature of his conduct, including, but not limited to, conditions in which the person knows or reasonably should know that the victim is dead.
(b) Sexual penetration means cunnilingus, fellatio or any intrusion, however slight, of any part of the victims body or any object manipulated or inserted by a person, alone or with others, into the genital or anal openings of the body of the victim, whether or not the victim is alive. The term includes, but is not limited to, anal intercourse and sexual intercourse in what would be its ordinary meaning.
κ2003 Statutes of Nevada, Page 2947 (CHAPTER 470, AB 250)κ
14. The murder was committed on the property of a public or private school, at an activity sponsored by a public or private school or on a school bus while the bus was engaged in its official duties by a person who intended to create a great risk of death or substantial bodily harm to more than one person by means of a weapon, device or course of action that would normally be hazardous to the lives of more than one person. For the purposes of this subsection, school bus has the meaning ascribed to it in NRS 483.160.
15. The murder was committed with the intent to commit, cause, aid, further or conceal an act of terrorism. For the purposes of this subsection, act of terrorism has the meaning ascribed to it in section 7 of this act.
Sec. 6. Chapter 202 of NRS is hereby amended by adding thereto the provisions set forth as sections 7 to 16, inclusive, of this act.
Sec. 7. 1. Act of terrorism means any act that involves the use or attempted use of sabotage, coercion or violence which is intended to:
(a) Cause great bodily harm or death to the general population; or
(b) Cause substantial destruction, contamination or impairment of:
(1) Any building or infrastructure, communications, transportation, utilities or services; or
(2) Any natural resource or the environment.
2. As used in this section, coercion does not include an act of civil disobedience.
Sec. 8. Chemical agent means any chemical substance, material or product, or any component or compound thereof, which is naturally occurring, cultivated, engineered, processed, extracted or manufactured and which is capable of causing:
1. Death or substantial bodily harm;
2. Substantial deterioration or contamination of food, water, equipment, supplies or material of any kind; or
3. Substantial damage to natural resources or the environment.
Sec. 9. 1. For use as a weapon means having the capability to be used in a harmful or threatening manner.
2. The term does not include any act that is done lawfully for a prophylactic, protective or peaceful purpose.
Sec. 10. Material support means any financial, logistical, informational or other support or assistance intended to further an act of terrorism.
Sec. 11. Oral, written or electronic communication includes, without limitation, any of the following:
1. A letter, note or any other type of written correspondence.
2. An item of mail or a package delivered by any person or postal or delivery service.
3. A telegraph or wire service, or any other similar means of communication.
4. A telephone, cellular phone, satellite phone, pager or facsimile machine, or any other similar means of communication.
5. A radio, television, cable, closed circuit, wire, wireless, satellite or other audio or video broadcast or transmission, or any other similar means of communication.
6. An audio or video recording or reproduction, or any other similar means of communication.
κ2003 Statutes of Nevada, Page 2948 (CHAPTER 470, AB 250)κ
7. An item of electronic mail, a computer, computer network or computer system, or any other similar means of communication.
Sec. 12. Radioactive agent means any radioactive substance, material or product, or any component or compound thereof, which is naturally occurring, cultivated, engineered, processed, extracted or manufactured and which is capable of causing:
1. Death or substantial bodily harm;
2. Substantial deterioration or contamination of food, water, equipment, supplies or material of any kind; or
3. Substantial damage to natural resources or the environment.
Sec. 13. Terrorist means a person who intentionally commits, causes, aids, furthers or conceals an act of terrorism or attempts to commit, cause, aid, further or conceal an act of terrorism.
Sec. 14. Weapon of mass destruction means any weapon or device that is designed or intended to create a great risk of death or substantial bodily harm to a large number of persons.
Sec. 15. 1. A person shall not knowingly or intentionally commit or cause an act of terrorism or attempt to commit or cause an act of terrorism.
2. A person shall not knowingly or intentionally:
(a) Aid, further or conceal or attempt to aid, further or conceal an act of terrorism;
(b) Assist, solicit or conspire with another person to commit, cause, aid, further or conceal an act of terrorism; or
(c) Provide material support with the intent that such material support be used, in whole or in part, to:
(1) Commit, cause, aid, further or conceal an act of terrorism; or
(2) Aid a terrorist or conceal a terrorist from detection or capture.
3. A person who violates subsection 1 is guilty of a category A felony and:
(a) Shall be punished by imprisonment:
(1) For life without the possibility of parole;
(2) For life with the possibility of parole, with eligibility for parole beginning when a minimum of 20 years has been served; or
(3) For a definite term of 50 years, with eligibility for parole beginning when a minimum of 20 years has been served; and
(b) Shall further be punished by a fine of at least $50,000 but not more than $100,000.
4. A person who violates subsection 2 is guilty of a category A felony and:
(a) Shall be punished by imprisonment:
(1) For life with the possibility of parole, with eligibility for parole beginning when a minimum of 10 years has been served; or
(2) For a definite term of 25 years, with eligibility for parole beginning when a minimum of 10 years has been served; and
(b) Shall be further punished by a fine of at least $25,000 but not more than $50,000.
5. In addition to any other penalty, the court shall order a person who violates the provisions of this section to pay restitution:
(a) To each victim for any injuries that are a result of the violation; and
(b) To the State of Nevada or a local government for any costs that arise from the violation.
κ2003 Statutes of Nevada, Page 2949 (CHAPTER 470, AB 250)κ
Sec. 16. (Deleted by amendment.)
Sec. 17. NRS 202.441 is hereby amended to read as follows:
202.441 As used in NRS 202.441 to 202.448, inclusive, and sections 7 to 16, inclusive, of this act, unless the context otherwise requires, the words and terms defined in NRS 202.442, 202.443 and 202.444 and sections 7 to 14, inclusive, of this act have the meanings ascribed to them in those sections.
Sec. 18. NRS 202.442 is hereby amended to read as follows:
202.442 Biological agent [has the meaning ascribed to it in 18 U.S.C. § 178.] means any microorganism, virus, infectious substance or other biological substance, material or product, or any component or compound thereof, which is naturally occurring, cultivated, engineered, processed, extracted or manufactured and which is capable of causing:
1. Death or substantial bodily harm;
2. Substantial deterioration or contamination of food, water, equipment, supplies or material of any kind; or
3. Substantial damage to natural resources or the environment.
Sec. 19. NRS 202.443 is hereby amended to read as follows:
202.443 Delivery system [has the meaning ascribed to it in 18 U.S.C. § 178.] means any apparatus, equipment, implement, device or means of delivery which is specifically designed to send, disperse, release, discharge or disseminate any weapon of mass destruction, any biological agent, chemical agent, radioactive agent or other lethal agent or any toxin.
Sec. 20. NRS 202.444 is hereby amended to read as follows:
202.444 Toxin [has the meaning ascribed to it in 18 U.S.C. § 178.] means any toxic substance, material or product, or any component or compound thereof, which is naturally occurring, cultivated, engineered, processed, extracted or manufactured and which is capable of causing:
1. Death or substantial bodily harm;
2. Substantial deterioration or contamination of food, water, equipment, supplies or material of any kind; or
3. Substantial damage to natural resources or the environment.
Sec. 21. NRS 202.446 is hereby amended to read as follows:
202.446 1. A person shall not knowingly:
(a) Develop, manufacture, produce, assemble, stockpile, transfer, transport, acquire, retain , store, test or possess [a] any weapon of mass destruction, any biological agent, chemical agent, radioactive agent or other lethal agent, any toxin or any delivery system for use as a weapon; or
(b) Send, deliver, disperse, release, discharge, disseminate or use any weapon of mass destruction, any biological agent, chemical agent, radioactive agent or other lethal agent, any toxin or any delivery system:
(1) With the intent to cause harm, whether or not such harm actually occurs; or
(2) Under circumstances reasonably likely to cause harm, whether or not such harm actually occurs.
2. A person shall not knowingly:
(a) Attempt to do any act described in subsection 1; or
(b) Assist , solicit or conspire with another person to do any act described in [paragraph (a).
2.] subsection 1.
3. A person who violates any provision of subsection 1 is guilty of a category A felony and shall be punished [by] :
κ2003 Statutes of Nevada, Page 2950 (CHAPTER 470, AB 250)κ
(a) If the crime does not result in substantial bodily harm or death:
(1) By imprisonment in the state prison [:
(a) For] for life with the possibility of parole, with eligibility for parole beginning when a minimum of 10 years has been served [; or
(b) For] , and shall further be punished by a fine of not more than $20,000; or
(2) By imprisonment in the state prison for a definite term of 25 years, with eligibility for parole beginning when a minimum of 10 years has been served [.
3. As used in this section, the term for use as a weapon does not include the development, production, transfer, acquisition, retention or possession of a biological agent, toxin or delivery system for prophylactic, protective or other peaceful purposes.] , and shall further be punished by a fine of not more than $20,000.
(b) If the crime results in substantial bodily harm or death:
(1) By imprisonment in the state prison for life without the possibility of parole, and shall further be punished by a fine of not more than $50,000;
(2) By imprisonment in the state prison for life, with the possibility of parole, with eligibility for parole beginning when a minimum of 20 years has been served, and shall further be punished by a fine of not more than $50,000; or
(3) By imprisonment in the state prison for a definite term of 40 years, with eligibility for parole beginning when a minimum of 20 years has been served, and shall further be punished by a fine of not more than $50,000.
4. A person who violates any provision of subsection 2 is guilty of a category B felony and shall be punished by imprisonment in the state prison for a minimum term of not less than 2 years and a maximum term of not more than 15 years, and shall further be punished by a fine of not more than $10,000.
5. In addition to any other penalty, the court shall order a person who violates the provisions of this section to pay restitution:
(a) To each victim for any injuries that are a result of the violation; and
(b) To the State of Nevada or a local government for any costs that arise from the violation.
6. The provisions of this section do not apply to any act that is committed in a lawful manner and in the course of a lawful business, event or activity.
Sec. 22. NRS 202.448 is hereby amended to read as follows:
202.448 1. A person shall not, through the use of any means of oral, written or electronic communication, knowingly make any threat or convey any false information concerning an act of terrorism or the presence, development, manufacture, production, assemblage, transfer, transportation, acquisition, retention, storage, testing, possession, delivery, dispersion, release , discharge or use of [a] any weapon of mass destruction, any biological agent, chemical agent, radioactive agent or other lethal agent or any toxin with the intent to:
(a) Injure, intimidate [, frighten, alarm or distress] or alarm any person, whether or not any person is actually injured, intimidated [, frightened, alarmed or distressed] or alarmed thereby;
κ2003 Statutes of Nevada, Page 2951 (CHAPTER 470, AB 250)κ
(b) Cause panic or civil unrest, whether or not such panic or civil unrest actually occurs;
(c) Extort or profit thereby, whether or not the extortion is actually successful or any profit actually occurs; or
(d) Interfere with the operations of or cause economic or other damage to any person or any officer, agency, board, bureau, commission, department, division or other unit of federal, state or local government, whether or not such interference or damage actually occurs.
2. A person who violates any provision of subsection 1 is guilty of a category B felony and shall be punished by imprisonment in the state prison for a minimum term of not less than 1 year and a maximum term of not more than 6 years, and may be further punished by a fine of not more than $5,000.
[3. As used in this section, oral, written or electronic communication includes, without limitation, any of the following:
(a) A letter, a note or any other type of written correspondence.
(b) An item of mail or a package delivered by any person or postal or delivery service.
(c) A telegraph or wire service, or any other similar means of communication.
(d) A telephone, cellular phone, satellite phone, pager or facsimile machine, or any other similar means of communication.
(e) A radio, television, cable, closed-circuit, wire, wireless, satellite or other audio or video broadcast or transmission, or any other similar means of communication.
(f) An audio or video recording or reproduction, or any other similar means of communication.
(g) An item of electronic mail, a modem or computer network, or the Internet, or any other similar means of communication.]
3. The provisions of this section do not apply to any act that is committed in a lawful manner and in the course of a lawful business, event or activity.
Sec. 23. NRS 207.360 is hereby amended to read as follows:
207.360 Crime related to racketeering means the commission of, attempt to commit or conspiracy to commit any of the following crimes:
1. Murder;
2. Manslaughter;
3. Mayhem;
4. Battery which is punished as a felony;
5. Kidnapping;
6. Sexual assault;
7. Arson;
8. Robbery;
9. Taking property from another under circumstances not amounting to robbery;
10. Extortion;
11. Statutory sexual seduction;
12. Extortionate collection of debt in violation of NRS 205.322;
13. Forgery;
14. Any violation of NRS 199.280 which is punished as a felony;
15. Burglary;
16. Grand larceny;
κ2003 Statutes of Nevada, Page 2952 (CHAPTER 470, AB 250)κ
17. Bribery or asking for or receiving a bribe in violation of chapter 197 or 199 of NRS which is punished as a felony;
18. Battery with intent to commit a crime in violation of NRS 200.400;
19. Assault with a deadly weapon;
20. Any violation of NRS 453.232, 453.316 to 453.3395, inclusive, or 453.375 to 453.401, inclusive;
21. Receiving or transferring a stolen vehicle;
22. Any violation of NRS 202.260, 202.275 or 202.350 which is punished as a felony;
23. Any violation of subsection 2 or 3 of NRS 463.360 or chapter 465 of NRS;
24. Receiving, possessing or withholding stolen goods valued at $250 or more;
25. Embezzlement of money or property valued at $250 or more;
26. Obtaining possession of money or property valued at $250 or more, or obtaining a signature by means of false pretenses;
27. Perjury or subornation of perjury;
28. Offering false evidence;
29. Any violation of NRS 201.300 or 201.360;
30. Any violation of NRS 90.570, 91.230 or 686A.290, or insurance fraud pursuant to NRS 686A.291; [or]
31. Any violation of NRS 205.506, 205.920 or 205.930 [.] ; or
32. Any violation of NRS 202.446 or section 15 of this act.
Sec. 24. NRS 171.080 is hereby amended to read as follows:
171.080 There is no limitation of the time within which a prosecution for [murder] :
1. Murder must be commenced. It may be commenced at any time after the death of the person killed.
2. A violation of section 15 of this act must be commenced. It may be commenced at any time after the violation is committed.
Sec. 25. NRS 179.121 is hereby amended to read as follows:
179.121 1. All personal property, including, without limitation, any tool, substance, weapon, machine, computer, money or security, which is used as an instrumentality in any of the following crimes, is subject to forfeiture:
(a) The commission of or attempted commission of the crime of murder, robbery, kidnapping, burglary, invasion of the home, grand larceny, theft if it is punishable as a felony, or pandering;
(b) The commission of or attempted commission of any felony with the intent to commit, cause, aid, further or conceal an act of terrorism;
(c) A violation of NRS 202.446 or section 15 of this act;
(d) The commission of any crime by a criminal gang, as defined in NRS 213.1263; or
[(c)] (e) A violation of NRS 200.465, 202.265, 202.287, 205.473 to 205.513, inclusive, and 205.610 to 205.810, inclusive, or 465.070 to 465.085, inclusive.
2. Except as otherwise provided for conveyances forfeitable pursuant to NRS 453.301 or 501.3857, all conveyances, including aircraft, vehicles or vessels, which are used or intended for use during the commission of a felony or a violation of NRS 202.287, 202.300 or 465.070 to 465.085, inclusive, are subject to forfeiture except that:
κ2003 Statutes of Nevada, Page 2953 (CHAPTER 470, AB 250)κ
(a) A conveyance used by any person as a common carrier in the transaction of business as a common carrier is not subject to forfeiture under this section unless it appears that the owner or other person in charge of the conveyance is a consenting party or privy to the felony or violation;
(b) A conveyance is not subject to forfeiture under this section by reason of any act or omission established by the owner thereof to have been committed or omitted without his knowledge, consent or willful blindness;
(c) A conveyance is not subject to forfeiture for a violation of NRS 202.300 if the firearm used in the violation of that section was not loaded at the time of the violation; and
(d) A forfeiture of a conveyance encumbered by a bona fide security interest is subject to the interest of the secured party if he neither had knowledge of nor consented to the felony. If a conveyance is forfeited , the appropriate law enforcement agency may pay the existing balance and retain the conveyance for official use.
3. For the purposes of this section, a firearm is loaded if:
(a) There is a cartridge in the chamber of the firearm;
(b) There is a cartridge in the cylinder of the firearm, if the firearm is a revolver; or
(c) There is a cartridge in the magazine and the magazine is in the firearm or there is a cartridge in the chamber, if the firearm is a semiautomatic firearm.
4. As used in this section, act of terrorism has the meaning ascribed to it in section 7 of this act.
Sec. 26. NRS 450B.180 is hereby amended to read as follows:
450B.180 1. Any person desiring certification as an emergency medical technician must apply to the health authority using forms prescribed by the health authority.
2. The health authority, pursuant to regulations and procedures adopted by the board, shall make a determination of the applicants qualifications to be certified as an emergency medical technician, and shall issue a certificate as an emergency medical technician to each qualified applicant.
3. A certificate as an emergency medical technician is valid for a period not exceeding 2 years and may be renewed if the holder of the certificate complies with the provisions of this chapter and meets the qualifications set forth in the regulations and standards established by the board pursuant to this chapter. The regulations and standards established by the board must provide for the completion of a course of instruction, within 2 years after initial licensure, relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction. The course must provide at least 4 hours of instruction that includes instruction in the following subjects:
(a) An overview of acts of terrorism and weapons of mass destruction;
(b) Personal protective equipment required for acts of terrorism;
(c) Common symptoms and methods of treatment associated with exposure to, or injuries caused by, chemical, biological, radioactive and nuclear agents;
(d) Syndromic surveillance and reporting procedures for acts of terrorism that involve biological agents; and
(e) An overview of the information available on, and the use of, the Health Alert Network.
κ2003 Statutes of Nevada, Page 2954 (CHAPTER 470, AB 250)κ
The board may thereafter determine whether to establish regulations and standards requiring additional courses of instruction relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction.
4. The health authority may suspend or revoke the certificate of an emergency medical technician if it finds that the holder of the certificate no longer meets the prescribed qualifications. Unless the certificate is suspended by the district court pursuant to NRS 425.540, the holder of the certificate may appeal the suspension or revocation of his certificate pursuant to regulations adopted by the board.
5. The board shall determine the procedures and techniques which may be performed by an emergency medical technician.
6. A certificate issued pursuant to this section is valid throughout the State, whether issued by the Health Division or a county or district board of health.
7. The Health Division shall maintain a central registry of all certificates issued pursuant to this section, whether issued by the Health Division or a county or district board of health.
8. The board shall adopt such regulations as are necessary to carry out the provisions of this section.
9. As used in this section:
(a) Act of terrorism has the meaning ascribed to it in section 7 of this act.
(b) Biological agent has the meaning ascribed to it in NRS 202.442.
(c) Chemical agent has the meaning ascribed to it in section 8 of this act.
(d) Radioactive agent has the meaning ascribed to it in section 12 of this act.
(e) Weapon of mass destruction has the meaning ascribed to it in section 14 of this act.
Sec. 27. Chapter 463 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Each resort hotel shall adopt and maintain an emergency response plan. Each new or revised plan must be filed within 3 days after adoption or revision with each local fire department and local law enforcement agency whose jurisdiction includes the area in which the resort hotel is located and with the Division of Emergency Management of the Department of Public Safety.
2. The emergency response plan required by subsection 1 must include:
(a) A drawing or map of the layout of all areas within the building or buildings and grounds that constitute a part of the resort hotel and its support systems and a brief description of the purpose or use for each area;
(b) A drawing or description of the internal and external access routes;
(c) The location and inventory of emergency response equipment and resources;
(d) The location of any unusually hazardous substances;
(e) The name and telephone number of the emergency response coordinator for the resort hotel;
(f) The location of one or more site emergency response command posts;
κ2003 Statutes of Nevada, Page 2955 (CHAPTER 470, AB 250)κ
(g) A description of any special equipment needed to respond to an emergency at the resort hotel;
(h) An evacuation plan;
(i) A description of any public health or safety hazards present on the site; and
(j) Any other information requested by a local fire department or local law enforcement agency whose jurisdiction includes the area in which the resort hotel is located or by the Division of Emergency Management.
3. A plan filed pursuant to the requirements of this section, including any revisions adopted thereto, is confidential and must be securely maintained by the department, agency and Division with whom it is filed. An officer, employee or other person to whom the plan is entrusted by the department, agency or Division shall not disclose the contents of such a plan except:
(a) Upon the lawful order of a court of competent jurisdiction; or
(b) As is reasonably necessary in the case of an emergency involving public health or safety.
4. As used in this section, the term local law enforcement agency means:
(a) The sheriff's office of a county;
(b) A metropolitan police department; or
(c) A police department of an incorporated city.
Sec. 28. NRS 630.253 is hereby amended to read as follows:
630.253 1. The Board shall, as a prerequisite for the:
[1.] (a) Renewal of a license as a physician assistant; or
[2.] (b) Biennial registration of the holder of a license to practice medicine,
require each holder to comply with the requirements for continuing education adopted by the Board.
2. These requirements [may] :
(a) May provide for the completion of one or more courses of instruction relating to risk management in the performance of medical services.
(b) Must provide for the completion of a course of instruction, within 2 years after initial licensure, relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction. The course must provide at least 4 hours of instruction that includes instruction in the following subjects:
(1) An overview of acts of terrorism and weapons of mass destruction;
(2) Personal protective equipment required for acts of terrorism;
(3) Common symptoms and methods of treatment associated with exposure to, or injuries caused by, chemical, biological, radioactive and nuclear agents;
(4) Syndromic surveillance and reporting procedures for acts of terrorism that involve biological agents; and
(5) An overview of the information available on, and the use of, the Health Alert Network.
The Board may thereafter determine whether to include in a program of continuing education additional courses of instruction relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction.
3. As used in this section:
κ2003 Statutes of Nevada, Page 2956 (CHAPTER 470, AB 250)κ
(a) Act of terrorism has the meaning ascribed to it in section 7 of this act.
(b) Biological agent has the meaning ascribed to it in NRS 202.442.
(c) Chemical agent has the meaning ascribed to it in section 8 of this act.
(d) Radioactive agent has the meaning ascribed to it in section 12 of this act.
(e) Weapon of mass destruction has the meaning ascribed to it in section 14 of this act.
Sec. 29. NRS 631.342 is hereby amended to read as follows:
631.342 1. The Board shall adopt regulations concerning continuing education in dentistry and dental hygiene. The regulations must include:
[1.] (a) The number of hours of credit required annually;
[2.] (b) The criteria used to accredit each course; [and
3.] (c) The requirements for submission of proof of attendance at courses [.] ; and
(d) A provision requiring the completion of a course of instruction, within 2 years after initial licensure, relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction. The course must provide at least 4 hours of instruction that includes instruction in the following subjects:
(1) An overview of acts of terrorism and weapons of mass destruction;
(2) Personal protective equipment required for acts of terrorism;
(3) Common symptoms and methods of treatment associated with exposure to, or injuries caused by, chemical, biological, radioactive and nuclear agents;
(4) Syndromic surveillance and reporting procedures for acts of terrorism that involve biological agents; and
(5) An overview of the information available on, and the use of, the Health Alert Network.
The Board may thereafter determine whether to include in a program of continuing education additional courses of instruction relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction.
2. As used in this section:
(a) Act of terrorism has the meaning ascribed to it in section 7 of this act.
(b) Biological agent has the meaning ascribed to it in NRS 202.442.
(c) Chemical agent has the meaning ascribed to it in section 8 of this act.
(d) Radioactive agent has the meaning ascribed to it in section 12 of this act.
(e) Weapon of mass destruction has the meaning ascribed to it in section 14 of this act.
Sec. 30. NRS 632.343 is hereby amended to read as follows:
632.343 1. The Board shall not renew any license issued under this chapter until the licensee has submitted proof satisfactory to the Board of completion, during the 2-year period before renewal of the license, of 30 hours in a program of continuing education approved by the Board. The licensee is exempt from this provision for the first biennial period after graduation from an accredited school of professional nursing or practical nursing.
κ2003 Statutes of Nevada, Page 2957 (CHAPTER 470, AB 250)κ
graduation from an accredited school of professional nursing or practical nursing.
2. The Board shall review all courses offered to nurses for the completion of the requirement set in subsection 1. The Board may approve nursing and other courses which are directly related to the practice of nursing as well as others which bear a reasonable relationship to current developments in the field of nursing or any special area of practice in which a licensee engages. These may include academic studies, workshops, extension studies, home study and other courses.
3. The program of continuing education required by subsection 1 must include a course of instruction, to be completed within 2 years after initial licensure, relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction. The course must provide at least 4 hours of instruction that includes instruction in the following subjects:
(a) An overview of acts of terrorism and weapons of mass destruction;
(b) Personal protective equipment required for acts of terrorism;
(c) Common symptoms and methods of treatment associated with exposure to, or injuries caused by, chemical, biological, radioactive and nuclear agents;
(d) Syndromic surveillance and reporting procedures for acts of terrorism that involve biological agents; and
(e) An overview of the information available on, and the use of, the Health Alert Network.
The Board may thereafter determine whether to include in a program of continuing education additional courses of instruction relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction.
4. As used in this section:
(a) Act of terrorism has the meaning ascribed to it in section 7 of this act.
(b) Biological agent has the meaning ascribed to it in NRS 202.442.
(c) Chemical agent has the meaning ascribed to it in section 8 of this act.
(d) Radioactive agent has the meaning ascribed to it in section 12 of this act.
(e) Weapon of mass destruction has the meaning ascribed to it in section 14 of this act.
Sec. 31. Each person who is:
1. Certified as an emergency medical technician pursuant to the provisions of chapter 450B of NRS;
2. Licensed as a physician assistant or licensed to practice medicine pursuant to the provisions of chapter 630 of NRS;
3. Licensed to practice dentistry or dental hygiene pursuant to the provisions of chapter 631 of NRS; or
4. Licensed as a nurse pursuant to the provisions of chapter 632 of NRS,
and who is not within the period of his initial licensure on October 1, 2003, shall complete a course of instruction, before September 30, 2005, relating to the medical consequences of an act of terrorism that involves the use of a weapon of mass destruction as set forth in sections 26, 28, 29 and 30, respectively, of this act.
κ2003 Statutes of Nevada, Page 2958 (CHAPTER 470, AB 250)κ
Sec. 32. 1. Each resort hotel shall adopt and file the emergency response plan required by section 27 of this act on or before October 1, 2003, in the manner required by that section.
2. As used in this section, the term resort hotel has the meaning ascribed to it in NRS 463.01865.
Sec. 33. 1. This section and sections 1 to 25, inclusive, and 32 of this act become effective upon passage and approval.
2. Sections 26 and 28 to 31, inclusive, of this act become effective on July 1, 2003, for the purpose of adopting regulations and performing any other preparatory administrative tasks that are necessary to carry out those sections and on October 1, 2003, for all other purposes.
3. Section 27 of this act becomes effective on October 1, 2003.
________
Senate Bill No. 503Committee on Finance
CHAPTER 471
AN ACT relating to education; providing for the participation of homeschooled children in interscholastic activities and events under certain circumstances; requiring the association formed for the purposes of controlling, supervising and regulating interscholastic events to adopt regulations governing the participation of homeschooled children; requiring the association to consult with certain homeschool advisory councils concerning the adoption and revisions of such regulations; revising the minimum qualifications for receipt of a millennium scholarship; and providing other matters properly relating thereto.
[Approved: June 10, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 385.007 is hereby amended to read as follows:
385.007 As used in this title, unless the context otherwise requires:
1. Charter school means a public school that is formed pursuant to the provisions of NRS 386.500 to 386.610, inclusive.
2. Department means the Department of Education.
3. Homeschooled child means a child who receives instruction at home and who is exempt from compulsory attendance pursuant to NRS 392.070.
4. Public schools means all kindergartens and elementary schools, junior high schools and middle schools, high schools, charter schools and any other schools, classes and educational programs which receive their support through public taxation and, except for charter schools, whose textbooks and courses of study are under the control of the State Board.
[4.] 5. State Board means the State Board of Education.
κ2003 Statutes of Nevada, Page 2959 (CHAPTER 471, SB 503)κ
Sec. 2. Chapter 386 of NRS is hereby amended by adding thereto the provisions set forth as sections 3, 4 and 5 of this act.
Sec. 3. 1. A homeschooled child must be allowed to participate in interscholastic activities and events in accordance with the regulations adopted by the association pursuant to NRS 386.430.
2. The provisions of NRS 386.420 to 386.470, inclusive, and sections 3, 4 and 5 of this act and the regulations adopted pursuant thereto that apply to pupils enrolled in public schools who participate in interscholastic activities and events apply in the same manner to homeschooled children who participate in interscholastic activities and events, including, without limitation, provisions governing:
(a) Eligibility and qualifications for participation;
(b) Fees for participation;
(c) Insurance;
(d) Transportation;
(e) Requirements of physical examination;
(f) Responsibilities of participants;
(g) Schedules of events;
(h) Safety and welfare of participants;
(i) Eligibility for awards, trophies and medals;
(j) Conduct of behavior and performance of participants; and
(k) Disciplinary procedures.
Sec. 4. No challenge may be brought by the association, a school district, a public school or a private school, a parent or guardian of a pupil enrolled in a public school or a private school, a pupil enrolled in a public school or private school, or any other entity or person, claiming that an interscholastic activity or event is invalid because homeschooled children are allowed to participate in the interscholastic activity or event.
Sec. 5. A school district, public school or private school shall not prescribe any regulations, rules, policies, procedures or requirements governing the:
1. Eligibility of homeschooled children to participate in interscholastic activities and events pursuant to NRS 386.420 to 386.470, inclusive, and sections 3, 4 and 5 of this act; or
2. Participation of homeschooled children in interscholastic activities and events pursuant to NRS 386.420 to 386.470, inclusive, and sections 3, 4 and 5 of this act,
that are more restrictive than the provisions governing eligibility and participation prescribed by the association pursuant to NRS 386.430.
Sec. 6. NRS 386.430 is hereby amended to read as follows:
386.430 1. The association shall adopt rules and regulations in the manner provided for state agencies by chapter 233B of NRS, as may be necessary to carry out the provisions of NRS 386.420 to 386.470, inclusive [.] , and sections 3, 4 and 5 of this act. The regulations must include provisions governing the eligibility and participation of homeschooled children in interscholastic activities and events.
2. If the association intends to adopt, repeal or amend a policy, rule or regulation concerning or affecting homeschooled children, the association shall consult with the Northern Nevada Homeschool Advisory Council and the Southern Nevada Homeschool Advisory Council, or their successor organizations, to provide those Councils with a reasonable opportunity to submit data, opinions or arguments, orally or in writing, concerning the proposal or change.
κ2003 Statutes of Nevada, Page 2960 (CHAPTER 471, SB 503)κ
concerning the proposal or change. The association shall consider all written and oral submissions respecting the proposal or change before taking final action.
Sec. 7. NRS 386.580 is hereby amended to read as follows:
386.580 1. An application for enrollment in a charter school may be submitted to the governing body of the charter school by the parent or legal guardian of any child who resides in this state. Except as otherwise provided in this subsection, a charter school shall enroll pupils who are eligible for enrollment in the order in which the applications are received. If the board of trustees of the school district in which the charter school is located has established zones of attendance pursuant to NRS 388.040, the charter school shall, if practicable, ensure that the racial composition of pupils enrolled in the charter school does not differ by more than 10 percent from the racial composition of pupils who attend public schools in the zone in which the charter school is located. If more pupils who are eligible for enrollment apply for enrollment in the charter school than the number of spaces which are available, the charter school shall determine which applicants to enroll on the basis of a lottery system.
2. Except as otherwise provided in subsection 6, a charter school shall not accept applications for enrollment in the charter school or otherwise discriminate based on the:
(a) Race;
(b) Gender;
(c) Religion;
(d) Ethnicity; or
(e) Disability,
of a pupil.
3. If the governing body of a charter school determines that the charter school is unable to provide an appropriate special education program and related services for a particular disability of a pupil who is enrolled in the charter school, the governing body may request that the board of trustees of the school district of the county in which the pupil resides transfer that pupil to an appropriate school.
4. Except as otherwise provided in this subsection, upon the request of a parent or legal guardian of a child who is enrolled in a public school of a school district or a private school, or [who receives instruction at home,] a parent or legal guardian of a homeschooled child, the governing body of the charter school shall authorize the child to participate in a class that is not otherwise available to the child at his school or home school or participate in an extracurricular activity at the charter school if:
(a) Space for the child in the class or extracurricular activity is available; and
(b) The parent or legal guardian demonstrates to the satisfaction of the governing body that the child is qualified to participate in the class or extracurricular activity.
If the governing body of a charter school authorizes a child to participate in a class or extracurricular activity pursuant to this subsection, the governing body is not required to provide transportation for the child to attend the class or activity. A charter school shall not authorize such a child to participate in a class or activity through a program of distance education provided by the charter school pursuant to NRS 388.820 to 388.874, inclusive.
κ2003 Statutes of Nevada, Page 2961 (CHAPTER 471, SB 503)κ
5. The governing body of a charter school may revoke its approval for a child to participate in a class or extracurricular activity at a charter school pursuant to subsection 4 if the governing body determines that the child has failed to comply with applicable statutes, or applicable rules and regulations. If the governing body so revokes its approval, neither the governing body nor the charter school is liable for any damages relating to the denial of services to the child.
6. This section does not preclude the formation of a charter school that is dedicated to provide educational services exclusively to pupils:
(a) With disabilities;
(b) Who pose such severe disciplinary problems that they warrant an educational program specifically designed to serve a single gender and emphasize personal responsibility and rehabilitation; or
(c) Who are at risk.
If more eligible pupils apply for enrollment in such a charter school than the number of spaces which are available, the charter school shall determine which applicants to enroll on the basis of a lottery system.
Sec. 8. NRS 392.070 is hereby amended to read as follows:
392.070 1. Attendance required by the provisions of NRS 392.040 must be excused when satisfactory written evidence is presented to the board of trustees of the school district in which the child resides that the child is receiving at home or in some other school equivalent instruction of the kind and amount approved by the State Board.
2. The board of trustees of each school district shall provide programs of special education and related services for homeschooled children . [who are exempt from compulsory attendance pursuant to subsection 1 and receive instruction at home.] The programs of special education and related services required by this section must be made available:
(a) Only if a child would otherwise be eligible for participation in programs of special education and related services pursuant to NRS 388.440 to 388.520, inclusive;
(b) In the same manner that the board of trustees provides, as required by 20 U.S.C. § 1412, for the participation of pupils with disabilities who are enrolled in private schools within the school district voluntarily by their parents or legal guardians; and
(c) In accordance with the same requirements set forth in 20 U.S.C. § 1412 which relate to the participation of pupils with disabilities who are enrolled in private schools within the school district voluntarily by their parents or legal guardians.
3. Except as otherwise provided in subsection 2 for programs of special education and related services, upon the request of a parent or legal guardian of a child who is enrolled in a private school or [who receives instruction at home,] a parent or legal guardian of a homeschooled child, the board of trustees of the school district in which the child resides shall authorize the child to participate in a class that is not available to the child at the private school or home school or participate in an extracurricular activity, excluding sports, at a public school within the school district if:
(a) Space for the child in the class or extracurricular activity is available; and
(b) The parent or legal guardian demonstrates to the satisfaction of the board of trustees that the child is qualified to participate in the class or extracurricular activity.
κ2003 Statutes of Nevada, Page 2962 (CHAPTER 471, SB 503)κ
If the board of trustees of a school district authorizes a child to participate in a class or extracurricular activity, excluding sports, pursuant to this subsection, the board of trustees is not required to provide transportation for the child to attend the class or activity. A homeschooled child must be allowed to participate in interscholastic activities and events pursuant to NRS 386.420 to 386.470, inclusive, and sections 3, 4 and 5 of this act.
4. The board of trustees of a school district may revoke its approval for a pupil to participate in a class or extracurricular activity at a public school pursuant to subsection 3 if the board of trustees or the public school determines that the pupil has failed to comply with applicable statutes, or applicable rules and regulations of the board of trustees. If the board of trustees revokes its approval, neither the board of trustees nor the public school are liable for any damages relating to the denial of services to the pupil.
5. The programs of special education and related services required by subsection 2 may be offered at a public school or another location that is appropriate.
6. The Department may adopt such regulations as are necessary for the boards of trustees of school districts to provide the programs of special education and related services required by subsection 2.
7. As used in this section, related services has the meaning ascribed to it in 20 U.S.C. § 1401(22).
Sec. 9. NRS 396.930 is hereby amended to read as follows:
396.930 1. Except as otherwise provided in subsections 2 and 3, a student may apply to the Board of Regents for a millennium scholarship if he:
(a) Has been a resident of this state for at least 2 years before he applies for the scholarship;
(b) Except as otherwise provided in paragraph (c), graduated from a public or private high school in this state:
(1) After May 1, 2000 [; and
(2) Not] , but not later than May 1, 2003; or
(2) After May 1, 2003, and, except as otherwise provided in paragraph (c) of subsection 2, not more than [8] 6 years before he applies for the scholarship;
(c) Does not satisfy the requirements of paragraph (b) and:
(1) Was enrolled as a pupil in a public or private high school in this state with a class of pupils who were regularly scheduled to graduate after May 1, 2000;
(2) Received his high school diploma within [5] 4 years after he was regularly scheduled to graduate; and
(3) Applies for the scholarship not more than [8] 6 years after he was regularly scheduled to graduate from high school;
(d) Maintained [at least a 3.0 grade-point average on a 4.0 grading scale] in high school in the [core curriculum, as determined] courses designated by the Board of Regents pursuant to paragraph (b) of subsection 2 [;] , at least:
(1) A 3.0 grade-point average on a 4.0 grading scale, if he was a member of the graduating class of 2003 or 2004;
(2) A 3.1 grade-point average on a 4.0 grading scale, if he was a member of the graduating class of 2005 or 2006; or
(3) A 3.25 grade-point average on a 4.0 grading scale, if he was a member of the graduating class of 2007 or a later graduating class; and
κ2003 Statutes of Nevada, Page 2963 (CHAPTER 471, SB 503)κ
(e) Is enrolled in at least:
(1) Six semester credit hours in a community college within the System; or
(2) Twelve semester credit hours in another eligible institution.
2. The Board of Regents [shall:
(a) Define] :
(a) Shall define the core curriculum that a student must complete in high school to be eligible for a millennium scholarship.
(b) [Develop a plan to ensure that needy students and students from families that otherwise could not afford to send their children to college receive millennium scholarships.] Shall designate the courses in which a student must earn the minimum grade-point averages set forth in paragraph (d) of subsection 1.
(c) May establish criteria with respect to students who have been on active duty serving in the Armed Forces of the United States to exempt such students from the 6-year limitation on applications that is set forth in subparagraph (2) of paragraph (b) of subsection 1.
3. Except as otherwise provided in paragraph (c) of subsection 1, for students who did not graduate from a public or private high school in this state and who have been residents of this state for at least 2 years, the Board of Regents shall establish:
(a) The minimum score on a standardized test that such students must receive; or
(b) Other criteria that students must meet,
to be eligible for millennium scholarships.
4. In awarding scholarships, the Board of Regents shall enhance its outreach to students who:
(a) Are pursuing a career in education or health care;
(b) Come from families who lack sufficient financial resources to pay for the costs of sending their children to an eligible institution; or
(c) Substantially participated in an antismoking, antidrug or antialcohol program during high school.
Sec. 10. NRS 396.934 is hereby amended to read as follows:
396.934 1. Within the limits of money available in the Trust Fund, a student who is eligible for a millennium scholarship is entitled to receive:
(a) If he is enrolled in a community college within the System, $40 per credit for each lower division course and $60 per credit for each upper division course in which the student is enrolled, or the amount of money that is necessary for the student to pay the costs of attending the community college that are not otherwise satisfied by other grants or scholarships, whichever is less. The Board of Regents shall provide for the designation of upper and lower division courses for the purposes of this paragraph.
(b) If he is enrolled in a state college within the System, $60 per credit for which the student is enrolled, or the amount of money that is necessary for the student to pay the costs of attending the state college that are not otherwise satisfied by other grants or scholarships, whichever is less.
(c) If he is enrolled in another eligible institution, $80 per credit for which the student is enrolled, or the amount of money that is necessary for the student to pay the costs of attending the university that are not otherwise satisfied by other grants or scholarships, whichever is less.
No student may be awarded a scholarship for a total amount in excess of $10,000.
κ2003 Statutes of Nevada, Page 2964 (CHAPTER 471, SB 503)κ
2. A student who receives a millennium scholarship shall:
(a) Make satisfactory academic progress toward a recognized degree or certificate, as determined by the Board of Regents pursuant to subsection 5; and
(b) [Maintain] If the student graduated from high school after May 1, 2003, maintain at least a [2.0] 2.6 grade-point average on a 4.0 grading scale.
3. A millennium scholarship must be used only:
(a) For the payment of registration fees and laboratory fees and expenses;
(b) To purchase required textbooks and course materials; and
(c) For other costs related to the attendance of the student at the eligible institution.
4. The Board of Regents shall certify a list of eligible students to the State Treasurer. The State Treasurer shall disburse a millennium scholarship for each semester on behalf of an eligible student directly to the eligible institution in which the student is enrolled, upon certification from the eligible institution of the number of credits for which the student is enrolled, which must meet or exceed the minimum number of credits required for eligibility and certification that the student is in good standing and making satisfactory academic progress toward a recognized degree or certificate, as determined by the Board of Regents pursuant to subsection 5. The scholarship must be administered by the eligible institution as other similar scholarships are administered and may be used only for the expenditures authorized pursuant to subsection 3.
5. The Board of Regents shall establish criteria for determining whether a student is making satisfactory academic progress toward a recognized degree or certificate for purposes of subsection 4.
Sec. 11. This act becomes effective on July 1, 2003.
________
κ2003 Statutes of Nevada, Page 2965κ
Senate Bill No. 359Senators Titus, Wiener, Schneider, Care and Mathews
Joint Sponsors: Assemblymen Griffin, Hettrick and Ohrenschall
CHAPTER 472
AN ACT relating to the display of the flag of the United States; providing that the governing body of a local government may not take any action to prohibit an owner of real property from engaging in the display of the flag on his property; providing that covenants, conditions and restrictions relating to real property are void and unenforceable to the extent that they prohibit an owner of real property from engaging in the display of the flag on his property; providing that executive boards of common-interest communities and landlords may not prohibit a units owner or tenant, as applicable, from engaging in the display of the flag within that portion of the common-interest community, premises or manufactured home lot that the units owner or tenant has a right to occupy and use exclusively; providing that a local government employer may not prohibit an employee from engaging in the display of the flag; allowing the imposition of reasonable restrictions with respect to the placement and manner of display of the flag; providing for the payment to a prevailing party of reasonable attorneys fees and costs incurred to pursue certain legal actions; and providing other matters properly relating thereto.
[Approved: June 11, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 278 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in subsection 2:
(a) A governing body shall not adopt an ordinance, regulation or plan or take any other action that prohibits an owner of real property from engaging in the display of the flag of the United States on his property.
(b) Any covenant, condition or restriction contained in a deed, contract or other legal instrument which affects the transfer, sale or any other interest in real property that prohibits the owner of the property from engaging in the display of the flag of the United States on his property is void and unenforceable.
2. The provisions of this section do not:
(a) Apply to the display of the flag of the United States for commercial advertising purposes.
(b) Preclude a governing body from imposing reasonable restrictions as to the time, place and manner of display of the flag of the United States if the governing body determines that such restrictions are necessary to protect the health, safety or welfare of the public. For the purposes of this paragraph, reasonable restrictions as to the time, place and manner of display of the flag of the United States may include, without limitation, reasonable restrictions as to height and setback.
κ2003 Statutes of Nevada, Page 2966 (CHAPTER 472, SB 359)κ
display of the flag of the United States may include, without limitation, reasonable restrictions as to height and setback.
3. In any action commenced to enforce the provisions of this section, the prevailing party is entitled to recover reasonable attorneys fees and costs.
4. As used in this section, display of the flag of the United States means a flag of the United States that is:
(a) Made of cloth, fabric or paper;
(b) Displayed from a pole or staff or in a window; and
(c) Displayed in a manner that is consistent with 4 U.S.C. chapter 1.
The term does not include a depiction or emblem of the flag of the United States that is made of balloons, flora, lights, paint, paving materials, roofing, siding or any other similar building, decorative or landscaping component.
Sec. 2. NRS 278.010 is hereby amended to read as follows:
278.010 As used in NRS 278.010 to 278.630, inclusive, and section 1 of this act, unless the context otherwise requires, the words and terms defined in NRS 278.0105 to 278.0195, inclusive, have the meanings ascribed to them in those sections.
Sec. 3. Chapter 111 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in subsection 2, any covenant, condition or restriction contained in a deed, contract or other legal instrument which affects the transfer, sale or any other interest in real property that prohibits the owner of the property from engaging in the display of the flag of the United States on his property is void and unenforceable.
2. The provisions of this section do not apply to the display of the flag of the United States for commercial advertising purposes.
3. In any action commenced to enforce the provisions of this section, the prevailing party is entitled to recover reasonable attorneys fees and costs.
4. As used in this section, display of the flag of the United States means a flag of the United States that is:
(a) Made of cloth, fabric or paper;
(b) Displayed from a pole or staff or in a window; and
(c) Displayed in a manner that is consistent with 4 U.S.C. chapter 1.
The term does not include a depiction or emblem of the flag of the United States that is made of balloons, flora, lights, paint, paving materials, roofing, siding or any other similar building, decorative or landscaping component.
Sec. 4. Chapter 116 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in subsection 2, the executive board of an association shall not and the governing documents of that association must not prohibit a units owner from engaging in the display of the flag of the United States within such physical portion of the common-interest community as that owner has a right to occupy and use exclusively.
2. The provisions of this section do not:
κ2003 Statutes of Nevada, Page 2967 (CHAPTER 472, SB 359)κ
(a) Apply to the display of the flag of the United States for commercial advertising purposes.
(b) Preclude an association from adopting, and do not preclude the governing documents of an association from setting forth, rules that reasonably restrict the placement and manner of the display of the flag of the United States by a units owner.
3. In any action commenced to enforce the provisions of this section, the prevailing party is entitled to recover reasonable attorneys fees and costs.
4. As used in this section, display of the flag of the United States means a flag of the United States that is:
(a) Made of cloth, fabric or paper;
(b) Displayed from a pole or staff or in a window; and
(c) Displayed in a manner that is consistent with 4 U.S.C. chapter 1.
The term does not include a depiction or emblem of the flag of the United States that is made of balloons, flora, lights, paint, paving materials, roofing, siding or any other similar building, decorative or landscaping component.
Sec. 5. Chapter 118A of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in subsection 2, a landlord or an agent or employee of a landlord shall not prohibit a tenant from engaging in the display of the flag of the United States within such physical portion of the premises as that tenant has a right to occupy and use exclusively.
2. The provisions of this section do not:
(a) Apply to the display of the flag of the United States for commercial advertising purposes.
(b) Preclude a landlord or an agent or employee of a landlord from adopting rules that reasonably restrict the placement and manner of the display of the flag of the United States by a tenant.
3. In any action commenced to enforce the provisions of this section, the prevailing party is entitled to recover reasonable attorneys fees and costs.
4. As used in this section, display of the flag of the United States means a flag of the United States that is:
(a) Made of cloth, fabric or paper;
(b) Displayed from a pole or staff or in a window; and
(c) Displayed in a manner that is consistent with 4 U.S.C. chapter 1.
The term does not include a depiction or emblem of the flag of the United States that is made of balloons, flora, lights, paint, paving materials, roofing, siding or any other similar building, decorative or landscaping component.
Sec. 6. NRS 118A.180 is hereby amended to read as follows:
118A.180 1. Except as provided in subsection 2, this chapter applies to, regulates and determines rights, obligations and remedies under a rental agreement, wherever made, for a dwelling unit or premises located within this state.
2. This chapter does not apply to:
(a) A rental agreement subject to the provisions of chapter 118B of NRS;
κ2003 Statutes of Nevada, Page 2968 (CHAPTER 472, SB 359)κ
(b) Low-rent housing programs operated by public housing authorities and established pursuant to the United States Housing Act of 1937, 42 U.S.C. §§ 1437 et seq.;
(c) A person who owns and personally manages four or fewer dwelling units, except with respect to the provisions of NRS 118A.200, 118A.300, 118A.340, 118A.380, 118A.450 and 118A.460 [;] and section 5 of this act;
(d) Residence in an institution, public or private, incident to detention or the provision of medical, geriatric, educational, counseling, religious or similar service;
(e) Occupancy under a contract of sale of a dwelling unit or the property of which it is a part, if the occupant is the purchaser or his successor in interest;
(f) Occupancy by a member of a fraternal or social organization in the portion of a structure operated for the benefit of the organization;
(g) Occupancy in a hotel or motel for less than 30 consecutive days unless the occupant clearly manifests an intent to remain for a longer continuous period;
(h) Occupancy by an employee of a landlord whose right to occupancy is solely conditional upon employment in or about the premises;
(i) Occupancy by an owner of a condominium unit or by a holder of a proprietary lease in a cooperative apartment; or
(j) Occupancy under a rental agreement covering premises used by the occupant primarily for agricultural purposes.
Sec. 7. NRS 118A.200 is hereby amended to read as follows:
118A.200 1. Any written agreement for the use and occupancy of a dwelling unit or premises must be signed by the landlord or his agent and the tenant or his agent.
2. Any written rental agreement must contain, but is not limited to, provisions relating to the following subjects:
(a) Duration of the agreement.
(b) Amount of rent and the manner and time of its payment.
(c) Occupancy by children or pets.
(d) Services included with the dwelling rental.
(e) Fees which are required and the purposes for which they are required.
(f) Deposits which are required and the conditions for their refund.
(g) Charges which may be required for late or partial payment of rent or for return of any dishonored check.
(h) Inspection rights of the landlord.
(i) A listing of persons or numbers of persons who are to occupy the dwelling.
(j) Respective responsibilities of the landlord and the tenant as to the payment of utility charges.
(k) A signed record of the inventory and condition of the premises under the exclusive custody and control of the tenant.
(l) A summary of the provisions of NRS 202.470.
(m) Information regarding the procedure pursuant to which a tenant may report to the appropriate authorities:
(1) A nuisance.
(2) A violation of a building, safety or health code or regulation.
(n) Information regarding the right of the tenant to engage in the display of the flag of the United States, as set forth in section 5 of this act.
κ2003 Statutes of Nevada, Page 2969 (CHAPTER 472, SB 359)κ
3. The absence of a written agreement raises a disputable presumption that:
(a) There are no restrictions on occupancy by children or pets.
(b) Maintenance and waste removal services are provided without charge to the tenant.
(c) No charges for partial or late payments of rent or for dishonored checks are paid by the tenant.
(d) Other than normal wear, the premises will be returned in the same condition as when the tenancy began.
4. It is unlawful for a landlord or any person authorized to enter into a rental agreement on his behalf to use any written agreement which does not conform to the provisions of this section, and any provision in an agreement which contravenes the provisions of this section is void.
Sec. 8. Chapter 118B of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in subsection 2, a landlord or an agent or employee of a landlord shall not prohibit a tenant from engaging in the display of the flag of the United States within the boundary of the lot of the tenant.
2. The provisions of this section do not:
(a) Apply to the display of the flag of the United States for commercial advertising purposes.
(b) Preclude a landlord or an agent or employee of a landlord from adopting rules that reasonably restrict the placement and manner of the display of the flag of the United States by a tenant.
3. In any action commenced to enforce the provisions of this section, the prevailing party is entitled to recover reasonable attorneys fees and costs.
4. As used in this section, display of the flag of the United States means a flag of the United States that is:
(a) Made of cloth, fabric or paper;
(b) Displayed from a pole or staff or in a window; and
(c) Displayed in a manner that is consistent with 4 U.S.C. chapter 1.
The term does not include a depiction or emblem of the flag of the United States that is made of balloons, flora, lights, paint, paving materials, roofing, siding or any other similar building, decorative or landscaping component.
Sec. 9. NRS 118B.040 is hereby amended to read as follows:
118B.040 1. A rental agreement or lease between a landlord and tenant to rent or lease any manufactured home lot must be in writing. The landlord shall give the tenant a copy of the agreement or lease at the time the tenant signs it.
2. A rental agreement or lease must contain, but is not limited to, provisions relating to:
(a) The duration of the agreement.
(b) The amount of rent, the manner and time of its payment and the amount of any charges for late payment and dishonored checks.
(c) Restrictions on occupancy by children or pets.
(d) Services and utilities included with the rental of a lot and the responsibility of maintaining or paying for them, including the charge, if any, for cleaning the lots.
κ2003 Statutes of Nevada, Page 2970 (CHAPTER 472, SB 359)κ
(e) Deposits which may be required and the conditions for their refund.
(f) Maintenance which the tenant is required to perform and any appurtenances he is required to provide.
(g) The name and address of the owner of the manufactured home park and his authorized agent.
(h) Any restrictions on subletting.
(i) Any recreational facilities and other amenities provided to the tenant and any deposits or fees required for their use.
(j) Any restriction of the park to older persons pursuant to federal law.
(k) The dimensions of the manufactured home lot of the tenant.
(l) A summary of the provisions of NRS 202.470.
(m) Information regarding the procedure pursuant to which a tenant may report to the appropriate authorities:
(1) A nuisance.
(2) A violation of a building, safety or health code or regulation.
(n) Information regarding the right of the tenant to engage in the display of the flag of the United States, as set forth in section 8 of this act.
(o) The amount to be charged each month to the tenant to reimburse the landlord for the cost of a capital improvement to the manufactured home park. Such an amount must be stated separately and include the length of time the charge will be collected and the total amount to be recovered by the landlord from all tenants in the manufactured home park.
Sec. 10. NRS 118B.210 is hereby amended to read as follows:
118B.210 1. The landlord shall not terminate a tenancy, refuse to renew a tenancy, increase rent or decrease services he normally supplies, or bring or threaten to bring an action for possession of a manufactured home lot as retaliation upon the tenant because:
(a) He has complained in good faith about a violation of a building, safety or health code or regulation pertaining to a manufactured home park to the governmental agency responsible for enforcing the code or regulation.
(b) He has complained to the landlord concerning the maintenance, condition or operation of the park or a violation of any provision of NRS 118B.040 to 118B.220, inclusive, and section 8 of this act or 118B.240.
(c) He has organized or become a member of a tenants league or similar organization.
(d) He has requested the reduction in rent required by:
(1) NRS 118.165 as a result of a reduction in property taxes.
(2) NRS 118B.153 when a service, utility or amenity is decreased or eliminated by the landlord.
(e) A citation has been issued to the landlord as the result of a complaint of the tenant.
(f) In a judicial proceeding or arbitration between the landlord and the tenant, an issue has been determined adversely to the landlord.
2. A landlord, manager or assistant manager of a manufactured home park shall not willfully harass a tenant.
3. A tenant shall not willfully harass a landlord, manager or assistant manager of a manufactured home park or an employee or agent of the landlord.
4. As used in this section, harass means to threaten or intimidate, through words or conduct, with the intent to affect the terms or conditions of a tenancy or a persons exercise of his rights pursuant to this chapter.
κ2003 Statutes of Nevada, Page 2971 (CHAPTER 472, SB 359)κ
Sec. 11. Chapter 237 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in subsection 2, a local government employer shall not:
(a) Prohibit or restrict an employee from engaging in the display of the flag of the United States:
(1) On the person of the employee;
(2) In the workplace of the employee; or
(3) On a vehicle owned by the local government employer that is operated by the employee in the course of performing the employees duties; or
(b) Discharge or otherwise discriminate against any employee because the employee has exercised his right to engage in the display of the flag of the United States as described in paragraph (a).
2. The provisions of this section do not:
(a) Apply to the display of the flag of the United States for commercial advertising purposes.
(b) Preclude a local government employer from imposing reasonable restrictions as to the time, place and manner of display of the flag of the United States if the local government employer determines that such restrictions are necessary to preserve the order or discipline of the workplace.
3. An employee who is prohibited or restricted from engaging in the display of the flag of the United States in violation of paragraph (a) of subsection 1 or is discharged or otherwise discriminated against in violation of paragraph (b) of subsection 1 may bring a civil action against a local government employer who violates the provisions of subsection 1 and obtain:
(a) Any wages and benefits lost as a result of the violation;
(b) An order of reinstatement without loss of position, seniority or benefits; and
(c) Damages equal to the amount of the lost wages and benefits.
4. The court shall award reasonable costs, including court costs and attorneys fees to the prevailing party in an action brought pursuant to this section.
5. The remedy provided for in this section is the exclusive remedy for an action brought pursuant to this section.
6. As used in this section:
(a) Display of the flag of the United States means a flag of the United States that is:
(1) Made of cloth, fabric, paper, plastic or metal;
(2) Displayed:
(I) From a pole or staff or in a window; or
(II) In the form of a brooch, button, pin, sticker, transfer or transparency;
(3) If applicable, displayed in a manner that is consistent with 4 U.S.C. chapter 1; and
(4) Of a size to allow the flag, or depiction thereof, to be displayed in the workplace without undue disruption or the creation of a safety hazard.
(b) Local government employer has the meaning ascribed to it in NRS 288.060.
κ2003 Statutes of Nevada, Page 2972 (CHAPTER 472, SB 359)κ
Sec. 12. 1. Any provision in:
(a) An ordinance, regulation or plan of a governing body described in section 1 of this act;
(b) A covenant, condition or restriction described in section 3 of this act;
(c) A governing document of an executive board of a common-interest community described in section 4 of this act;
(d) A rental agreement or policy of a landlord described in section 5 or 8 of this act; or
(e) An employee handbook or policy of a local government employer described in section 11 of this act,
that is in effect on the effective date of this act and which is contrary to the provisions of this act is void and unenforceable.
2. On or before October 1, 2003, the persons or entities described in this subsection shall review and amend as necessary to ensure compliance with the provisions of this act:
(a) In the case of a governing body described in section 1 of this act, the ordinances, regulations and plans of the governing body.
(b) In the case of an executive board of a common-interest community described in section 4 of this act, the governing documents of the common-interest community.
(c) In the case of a landlord described in section 5 or 8 of this act, the policies of the landlord.
(d) In the case of a local government employer described in section 11 of this act, the employee handbooks, if any, and policies of the employer.
3. A landlord described in section 5 or 8 of this act shall review his rental agreements that are in effect on the effective date of this act to ensure compliance with the provisions of this act and, on or before the date for renewal of such an agreement:
(a) Remove any provision of such an agreement that is void and unenforceable pursuant to subsection 1; and
(b) Add the information required by paragraph (n) of subsection 2 of NRS 118A.200, as amended by section 7 of this act, or paragraph (n) of subsection 2 of NRS 118B.040, as amended by section 9 of this act, as applicable.
4. Between the effective date of this act and the date on which a landlord described in section 5 or 8 of this act brings his rental agreements into compliance with this act pursuant to subsection 3, the landlord shall:
(a) Provide notice of the right of a tenant to engage in the display of the flag of the United States, as set forth in section 5 or 8 of this act, as applicable, to each tenant who is subject to such an agreement; or
(b) Post a notice of the right of a tenant to engage in the display of the flag of the United States, as set forth in section 5 or 8 of this act, as applicable, in a conspicuous and readily accessible place on the property or in the park.
Sec. 13. This act becomes effective upon passage and approval.
________
κ2003 Statutes of Nevada, Page 2973κ
Senate Bill No. 231Senators Townsend and Titus
Joint Sponsor: Assemblyman Arberry
CHAPTER 473
AN ACT relating to service animals; revising provisions concerning service animals and service animals in training; prohibiting certain acts relating to service animals, service animals in training or persons using service animals; revising certain penalties relating to crimes against service animals; providing civil liability and requiring the payment of restitution for certain violations; providing a penalty; and providing other matters properly relating thereto.
[Approved: June 11, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 426 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 5, inclusive, of this act.
Sec. 2. Disability means, with respect to a person:
1. A physical or mental impairment that substantially limits one or more of the major life activities of the person;
2. A record of such an impairment; or
3. Being regarded as having such an impairment.
Sec. 3. Service animal in training means an animal that is being trained to assist or accommodate a person with a disability.
Sec. 4. 1. It is unlawful for a person to allow any animal that he owns, harbors or controls to cause injury to or the death of any service animal or service animal in training, or to endanger or cause injury to a person who has a disability and is accompanied by a service animal or a person who trains service animals and is accompanied by a service animal in training.
2. Any person, including, without limitation, any firm, association or corporation, who violates the provisions of subsection 1:
(a) Is guilty of a misdemeanor and shall be punished by a fine of not more than $500; and
(b) In addition to any criminal penalty that may be imposed, is civilly liable to the person against whom the violation was committed as provided in section 5 of this act.
3. In addition to any other penalty, the court shall order a person convicted of a violation of subsection 1 to pay restitution to the person who has the disability or the person who has custody or ownership of the service animal or service animal in training for any veterinary bills, and for the replacement cost of the service animal or service animal in training if it was killed or disabled or has become mentally or physically unable to perform its duties. The restitution must cover all costs for aides, assistance, transportation and other hardships incurred during the absence, and until the replacement, of the service animal or service animal in training.
Sec. 5. 1. In addition to any criminal penalty that may be imposed, any person, including, without limitation, any firm, association or corporation, who violates the provisions of subsection 1 of section 4 of this act is civilly liable to the person against whom the violation was committed for:
κ2003 Statutes of Nevada, Page 2974 (CHAPTER 473, SB 231)κ
corporation, who violates the provisions of subsection 1 of section 4 of this act is civilly liable to the person against whom the violation was committed for:
(a) Actual damages;
(b) Such punitive damages as may be determined by a jury, or by a court sitting without a jury, which must not be more than three times the amount of actual damages, except that in no case may the punitive damages be less than $750; and
(c) Reasonable attorneys fees as determined by the court.
2. The remedies provided in this section are nonexclusive and are in addition to any other remedy provided by law, including, without limitation, any action for injunctive or other equitable relief available to the aggrieved person or brought in the name of the people of this state or the United States.
Sec. 6. NRS 426.031 is hereby amended to read as follows:
426.031 As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 426.041 to 426.097, inclusive, and sections 2 and 3 of this act have the meanings ascribed to them in those sections.
Sec. 7. NRS 426.097 is hereby amended to read as follows:
426.097 Service animal means an animal [which] that has been [or is being] trained to [provide a specialized service to a handicapped person by a school that is approved by the Division to train such an animal.] assist or accommodate a person with a disability.
Sec. 8. NRS 426.510 is hereby amended to read as follows:
426.510 1. Except as otherwise provided in subsections 2, 3 and 4, a person shall not:
(a) Use a [guide dog, hearing dog, helping dog or other] service animal or a blaze orange leash; or
(b) Carry or use on any street or highway or in any other public place a cane or walking stick which is white or metallic in color, or white tipped with red.
2. A blind person may use a guide dog or other service animal, a blaze orange leash and a cane or walking stick which is white or metallic in color, or white tipped with red.
3. A deaf person may use a hearing dog or other service animal and a blaze orange leash.
4. A physically handicapped person may use a helping dog or other service animal and a blaze orange leash.
5. Any pedestrian who approaches or encounters a blind person using a guide dog or other service animal or carrying a cane or walking stick white or metallic in color, or white tipped with red, shall immediately come to a full stop and take such precautions before proceeding as may be necessary to avoid accident or injury to the blind person.
6. Any person other than a blind person who:
(a) Uses a guide dog or other service animal or carries a cane or walking stick such as is described in this section, contrary to the provisions of this section;
(b) Fails to heed the approach of a person using a guide dog or other service animal or carrying such a cane as is described by this section;
κ2003 Statutes of Nevada, Page 2975 (CHAPTER 473, SB 231)κ
(c) Fails to come to a stop upon approaching or coming in contact with a person so using a guide dog or other service animal or so carrying such a cane or walking stick; or
(d) Fails to take precaution against accident or injury to such a person after coming to a stop,
as provided for in this section, is guilty of a misdemeanor.
7. Any person other than a blind, deaf or physically handicapped person who uses a blaze orange leash is guilty of a misdemeanor.
8. This section does not apply to any person who is instructing a blind, deaf or physically handicapped person or training a [guide dog, hearing dog, helping dog or other] service animal.
Sec. 9. NRS 426.790 is hereby amended to read as follows:
426.790 1. A person shall not [willfully and maliciously:
(a) Interfere with;
(b) Harass or intimidate;
(c) Beat; or
(d) Kill,
a guide dog, hearing dog, helping dog or other] :
(a) Without legal justification, interfere with, or allow a dog he owns, harbors or controls to interfere with, the use of a service animal by obstructing, intimidating or otherwise jeopardizing the safety of the service animal or the person using the service animal.
(b) Willfully and maliciously beat a service animal.
(c) Willfully and maliciously kill a service animal.
2. [Any] A person who violates:
(a) Paragraph (a) of subsection 1 is guilty of a gross misdemeanor.
(b) Paragraph (b) of subsection 1 is guilty of a [gross misdemeanor.] category E felony and shall be punished as provided in NRS 193.130.
(c) Paragraph (c) of subsection 1 is guilty of a category D felony and shall be punished as provided in NRS 193.130.
[(d) Paragraph (d) of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.]
Sec. 10. NRS 118.105 is hereby amended to read as follows:
118.105 1. A landlord may not refuse to rent a dwelling subject to the provisions of chapter 118A of NRS solely because a [guide dog, hearing dog, helping dog or other] service animal will be residing with the prospective tenant in the dwelling.
2. A landlord may require proof that an animal is a [guide dog, hearing dog, helping dog or other] service animal. This requirement may be satisfied, [by way of example and not of] without limitation, by exhibition of the identification card normally presented to a person with a disability upon his graduation from a school for guide dogs, school for hearing dogs, school for helping dogs or school for other service animals.
3. [For the purposes of] As used in this section:
(a) [The terms guide dog, hearing dog, helping dog, school for guide dogs, school for hearing dogs and school for helping dogs have the meanings ascribed to them respectively in NRS 426.075 to 426.097, inclusive.
(b) Service animal means an animal which has been or is being trained to provide a specialized service to a person with a disability.] School for guide dogs has the meaning ascribed to it in NRS 426.085.
κ2003 Statutes of Nevada, Page 2976 (CHAPTER 473, SB 231)κ
(b) School for hearing dogs has the meaning ascribed to it in NRS 426.091.
(c) School for helping dogs has the meaning ascribed to it in NRS 426.095.
(d) Service animal has the meaning ascribed to it in NRS 426.097.
Sec. 11. NRS 574.615 is hereby amended to read as follows:
574.615 1. Pet means an animal that is kept by a person primarily for [companionship or] personal enjoyment.
2. The term does not include an animal that is kept by a person primarily for:
(a) Hunting;
(b) Use in connection with farming or agriculture;
(c) Breeding;
(d) Drawing heavy loads; or
(e) Use as a [guide dog, hearing dog, helping dog or other] service animal [,] or a service animal in training, as those terms are defined in [chapter 426 of NRS.] NRS 426.097 and section 3 of this act, respectively.
Sec. 12. NRS 613.330 is hereby amended to read as follows:
613.330 1. Except as otherwise provided in NRS 613.350, it is an unlawful employment practice for an employer:
(a) To fail or refuse to hire or to discharge any person, or otherwise to discriminate against any person with respect to his compensation, terms, conditions or privileges of employment, because of his race, color, religion, sex, sexual orientation, age, disability or national origin; or
(b) To limit, segregate or classify an employee in a way which would deprive or tend to deprive him of employment opportunities or otherwise adversely affect his status as an employee, because of his race, color, religion, sex, sexual orientation, age, disability or national origin.
2. It is an unlawful employment practice for an employment agency to:
(a) Fail or refuse to refer for employment, or otherwise to discriminate against, any person because of the race, color, religion, sex, sexual orientation, age, disability or national origin of that person; or
(b) Classify or refer for employment any person on the basis of the race, color, religion, sex, sexual orientation, age, disability or national origin of that person.
3. It is an unlawful employment practice for a labor organization:
(a) To exclude or to expel from its membership, or otherwise to discriminate against, any person because of his race, color, religion, sex, sexual orientation, age, disability or national origin;
(b) To limit, segregate or classify its membership, or to classify or fail or refuse to refer for employment any person, in any way which would deprive or tend to deprive him of employment opportunities, or would limit his employment opportunities or otherwise adversely affect his status as an employee or as an applicant for employment, because of his race, color, religion, sex, sexual orientation, age, disability or national origin; or
(c) To cause or attempt to cause an employer to discriminate against any person in violation of this section.
4. It is an unlawful employment practice for any employer, labor organization or joint labor-management committee controlling apprenticeship or other training or retraining, including, without limitation, on-the-job training programs, to discriminate against any person because of his race, color, religion, sex, sexual orientation, age, disability or national origin in admission to, or employment in, any program established to provide apprenticeship or other training.
κ2003 Statutes of Nevada, Page 2977 (CHAPTER 473, SB 231)κ
origin in admission to, or employment in, any program established to provide apprenticeship or other training.
5. It is an unlawful employment practice for any employer, employment agency, labor organization or joint labor-management committee to discriminate against a person with physical, aural or visual disabilities by interfering, directly or indirectly, with the use of an aid or appliance, including, without limitation, a [guide dog, hearing dog, helping dog or other] service animal, by such a person.
6. It is an unlawful employment practice for an employer, directly or indirectly, to refuse to permit an employee with a visual or aural disability to keep his [guide dog, hearing dog or other] service animal with him at all times in his place of employment.
7. [For the purposes of] As used in this section, [the terms guide dog, hearing dog, helping dog and] service animal [have the meanings] has the meaning ascribed to [them respectively] it in NRS [426.075, 426.081, 426.083 and] 426.097.
Sec. 13. NRS 651.075 is hereby amended to read as follows:
651.075 1. It is unlawful for a place of public accommodation to:
(a) Refuse admittance or service to a person with a visual, aural or physical disability because he is accompanied by a [guide dog, hearing dog, helping dog or other] service animal.
(b) Refuse admittance or service to a person training [such an] a service animal.
(c) Refuse to permit an employee of the place of public accommodation who is training [such an] a service animal to bring the service animal into:
(1) The place of public accommodation; or
(2) Any area within the place of public accommodation to which employees of the place of public accommodation have access, regardless of whether the area is open to the public.
(d) Refuse admittance or service to a person because he is accompanied by a police dog.
(e) Charge an additional fee for [such an animal.] a service animal or a police dog.
2. A place of public accommodation may require proof that an animal is a [guide dog, hearing dog, helping dog or other] service animal, or that a person is training [such an] a service animal. This requirement may be satisfied, [by way of example and not of] without limitation, by exhibition of the identification card normally presented to a trainer of [such an] a service animal or to a person with a visual, aural or physical disability upon his graduation from a school for guide dogs, school for hearing dogs, school for helping dogs or other school that is approved by the Rehabilitation Division of the Department of Employment, Training and Rehabilitation to train a service animal to provide a specialized service to a handicapped person.
3. A [guide dog, hearing dog, helping dog or other] service animal may not be presumed dangerous by reason of the fact it is not muzzled.
4. This section does not relieve:
(a) A person with a disability who is accompanied by a service animal, or a person who trains [such an] a service animal from liability for damage caused by [his guide dog, hearing dog, helping dog or other] the service animal.
(b) A person who is accompanied by a police dog from liability for damage caused by the police dog.
κ2003 Statutes of Nevada, Page 2978 (CHAPTER 473, SB 231)κ
5. Persons with disabilities who are accompanied by [guide dogs, hearing dogs, helping dogs or other] service animals are subject to the same conditions and limitations that apply to persons who are not so disabled and accompanied.
6. Persons who are accompanied by police dogs are subject to the same conditions and limitations that apply to [person] persons who are not so accompanied.
7. [For the purposes of] As used in this section:
(a) [The terms guide dog, hearing dog, helping dog and service animal have the meanings ascribed to them respectively in NRS 426.075, 426.081, 426.083 and 426.097.
(b)] Police dog means a dog which is owned by a state or local governmental agency and which is used by a peace officer in performing his duties as a peace officer.
(b) Service animal has the meaning ascribed to it in NRS 426.097.
Sec. 14. NRS 704.145 is hereby amended to read as follows:
704.145 1. It is unlawful for a common carrier or other means of public conveyance or transportation operating in this state to:
(a) Refuse service to a visually, aurally or physically handicapped person because he is accompanied by a [guide dog, hearing dog, helping dog or other] service animal;
(b) Refuse service to a person who is training a [guide dog, hearing dog, helping dog or other] service animal because he is accompanied by [such an] the service animal; or
(c) Charge an additional fee for [such an] a service animal.
2. This section does not relieve a visually, aurally or physically handicapped person who is accompanied by a service animal, or a person who trains a [guide dog, hearing dog, helping dog or other] service animal from liability for damage which may be caused by [his] the service animal.
3. Visually, aurally or physically handicapped persons accompanied by [guide dogs, hearing dogs, helping dogs or other] service animals on common carriers or other means of public conveyance or transportation operating in this state are subject to the same conditions and limitations that apply to persons who are not so handicapped and accompanied.
4. [For the purposes of] As used in this section, [the terms guide dog, hearing dog, helping dog and] service animal [have the meanings] has the meaning ascribed to [them respectively] it in NRS [426.075, 426.081, 426.083 and] 426.097.
Sec. 15. NRS 706.366 is hereby amended to read as follows:
706.366 1. It is unlawful for a common motor carrier of passengers or other means of public conveyance or transportation operating in this state to:
(a) Refuse service to a visually, aurally or physically handicapped person because he is accompanied by a [guide dog, hearing dog, helping dog or other] service animal;
(b) Refuse service to a person who is training a [guide dog, hearing dog, helping dog or other] service animal because he is accompanied by [such an] the service animal; or
(c) Charge an additional fee for [such an] a service animal.
2. This section does not relieve a visually, aurally or physically handicapped person who is accompanied by a service animal, or a person who trains a [guide dog, hearing dog, helping dog or other] service animal from liability for damage which may be caused by [his] the service animal.
κ2003 Statutes of Nevada, Page 2979 (CHAPTER 473, SB 231)κ
3. Visually, aurally or physically handicapped persons accompanied by [guide dogs, hearing dogs, helping dogs or other] service animals on common motor carriers of passengers or other means of public conveyance or transportation operating in this state are subject to the same conditions and limitations that apply to persons who are not so handicapped and accompanied.
4. [For the purposes of] As used in this section, [the terms guide dog, hearing dog, helping dog and] service animal [have the meanings] has the meaning ascribed to [them respectively] it in NRS [426.075, 426.081, 426.083 and] 426.097.
________
Senate Bill No. 336Senator Hardy
CHAPTER 474
AN ACT relating to water; authorizing the State Engineer to postpone action on certain applications for water rights; providing that certain applications for water rights remain active until acted upon by the State Engineer; requiring the State Engineer to provide certain notices to persons who submitted reports of conveyance if he confirms those reports; creating the Lincoln County Water District; setting forth the powers of the District and the form and method of governance of the District; requiring the State Engineer to quantify in acre-feet certain water rights, to give certain persons notice concerning those water rights and to file a notice concerning those water rights with the office of the county recorder of the county in which the water is appropriated; and providing other matters properly relating thereto.
[Approved: June 11, 2003]
Whereas, Adequate and efficient water service is vital to the economic development and well-being of the residents of Lincoln County; and
Whereas, Inhabited areas of Lincoln County are remote from any established water system, thus dictating that indispensable activities such as water service be administered by a governmental entity created for the residents of Lincoln County; and
Whereas, Lincoln County could best be served water through a single governmental entity; now, therefore,
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 533.360 is hereby amended to read as follows:
533.360 1. Except as otherwise provided in subsection 4, NRS 533.345 and subsection [3] 4 of NRS 533.370, when an application is filed in compliance with this chapter , the State Engineer shall, within 30 days, publish or cause to be published once a week for 4 consecutive weeks in a newspaper of general circulation and printed and published in the county where the water is sought to be appropriated, a notice of the application [,] which sets forth:
κ2003 Statutes of Nevada, Page 2980 (CHAPTER 474, SB 336)κ
(a) That the application has been filed.
(b) The date of the filing.
(c) The name and address of the applicant.
(d) The name of the source from which the appropriation is to be made.
(e) The location of the place of diversion, described by legal subdivision or metes and bounds and by a physical description of that place of diversion.
(f) The purpose for which the water is to be appropriated.
The publisher shall add thereto the date of the first publication and the date of the last publication.
2. Except as otherwise provided in subsection 4, proof of publication must be filed within 30 days after the final day of publication. The State Engineer shall pay for the publication from the application fee. If the application is cancelled for any reason before publication, the State Engineer shall return to the applicant that portion of the application fee collected for publication.
3. If the application is for a proposed well:
(a) For municipal, quasi-municipal or industrial use; and
(b) Whose reasonably expected rate of diversion is one-half cubic foot per second or more,
the applicant shall mail a copy of the notice of application to each owner of real property containing a domestic well that is within 2,500 feet of the proposed well, to his address as shown in the latest records of the county assessor. If there are not more than six such wells, notices must be sent to each owner by certified mail, return receipt requested. If there are more than six such wells, at least six notices must be sent to owners by certified mail, return receipt requested. The return receipts from these notices must be filed with the State Engineer before he may consider the application.
4. The provisions of this section do not apply to an environmental permit.
Sec. 2. NRS 533.370 is hereby amended to read as follows:
533.370 1. Except as otherwise provided in this section and NRS 533.345, 533.371, 533.372 and 533.503, the State Engineer shall approve an application submitted in proper form which contemplates the application of water to beneficial use if:
(a) The application is accompanied by the prescribed fees;
(b) The proposed use or change, if within an irrigation district, does not adversely affect the cost of water for other holders of water rights in the district or lessen the efficiency of the district in its delivery or use of water; and
(c) The applicant provides proof satisfactory to the State Engineer of:
(1) His intention in good faith to construct any work necessary to apply the water to the intended beneficial use with reasonable diligence; and
(2) His financial ability and reasonable expectation actually to construct the work and apply the water to the intended beneficial use with reasonable diligence.
2. Except as otherwise provided in this subsection and subsection [6,] 7, the State Engineer shall approve or reject each application within 1 year after the final date for filing a protest. [However:
(a) Action may be postponed by the] The State Engineer may:
(a) Postpone action upon written authorization to do so by the applicant or, if an application is protested, by the protestant and the applicant . [; and]
κ2003 Statutes of Nevada, Page 2981 (CHAPTER 474, SB 336)κ
(b) Postpone action if the purpose for which the application was made is municipal use.
(c) In areas where studies of water supplies have been determined to be necessary by the State Engineer pursuant to NRS 533.368 or where court actions are pending, [the State Engineer may] withhold action until it is determined there is unappropriated water or the court action becomes final.
3. If the State Engineer does not act upon an application within 1 year after the final date for filing a protest, the application remains active until acted upon by the State Engineer.
4. Except as otherwise provided in subsection [6,] 7, where there is no unappropriated water in the proposed source of supply, or where its proposed use or change conflicts with existing rights, or with protectible interests in existing domestic wells as set forth in NRS 533.024, or threatens to prove detrimental to the public interest, the State Engineer shall reject the application and refuse to issue the requested permit. If a previous application for a similar use of water within the same basin has been rejected on those grounds, the new application may be denied without publication.
[4.] 5. In determining whether an application for an interbasin transfer of ground water must be rejected pursuant to this section, the State Engineer shall consider:
(a) Whether the applicant has justified the need to import the water from another basin;
(b) If the State Engineer determines that a plan for conservation of water is advisable for the basin into which the water is to be imported, whether the applicant has demonstrated that such a plan has been adopted and is being effectively carried out;
(c) Whether the proposed action is environmentally sound as it relates to the basin from which the water is exported;
(d) Whether the proposed action is an appropriate long-term use which will not unduly limit the future growth and development in the basin from which the water is exported; and
(e) Any other factor the State Engineer determines to be relevant.
[5.] 6. If a hearing is held regarding an application, the decision of the State Engineer must be in writing and include findings of fact, conclusions of law and a statement of the underlying facts supporting the findings of fact. The written decision may take the form of a transcription of an oral ruling. The rejection or approval of an application must be endorsed on a copy of the original application, and a record must be made of the endorsement in the records of the State Engineer. The copy of the application so endorsed must be returned to the applicant. Except as otherwise provided in subsection [7,] 8, if the application is approved, the applicant may, on receipt thereof, proceed with the construction of the necessary works and take all steps required to apply the water to beneficial use and to perfect the proposed appropriation. If the application is rejected, the applicant may take no steps toward the prosecution of the proposed work or the diversion and use of the public water while the rejection continues in force.
[6.] 7. The provisions of subsections 1 to [4,] 5, inclusive, do not apply to an application for an environmental permit.
[7.] 8. The provisions of subsection [5] 6 do not authorize the recipient of an approved application to use any state land administered by the Division of State Lands of the State Department of Conservation and Natural Resources without the appropriate authorization for that use from the State Land Registrar.
κ2003 Statutes of Nevada, Page 2982 (CHAPTER 474, SB 336)κ
Resources without the appropriate authorization for that use from the State Land Registrar.
[8.] 9. As used in this section, interbasin transfer of ground water means a transfer of ground water for which the proposed point of diversion is in a different basin than the proposed place of beneficial use.
Sec. 3. NRS 533.386 is hereby amended to read as follows:
533.386 1. The State Engineer shall confirm that the report of conveyance required by paragraph (a) of subsection 1 of NRS 533.384 includes all material required by that subsection and that:
(a) The report is accompanied by the prescribed fee;
(b) No conflict exists in the chain of title that can be determined by the State Engineer from the conveyance documents or from other information on file in the office of the State Engineer; and
(c) The State Engineer is able to determine the rate of diversion and the amount of water conveyed in acre-feet or million gallons from the conveyance documents or from other information on file in the office of the State Engineer.
2. If the State Engineer confirms a report of conveyance pursuant to subsection 1, he shall in a timely manner provide a notice of the confirmation to the person who submitted the report of conveyance. The notice must include, without limitation, a statement indicating that neither the confirmation of the report of conveyance nor the report of conveyance, if the report sets forth the amount of water conveyed, guarantees that:
(a) The water right is in good standing with the office of the State Engineer; or
(b) The amount of water referenced in the notice or in the report of conveyance is the actual amount of water that a person is entitled to use upon conveyance of the application or permit to appropriate any of the public waters, the certificate of appropriation, the adjudicated or unadjudicated water right, or the application or permit to change the place of diversion, manner of use or place of use of water.
3. If the State Engineer determines that the report of conveyance is deficient, he shall reject the report of conveyance and return it to the person who submitted it with:
(a) An explanation of the deficiency; and
(b) A notice stating that the State Engineer will not confirm a report of conveyance that has been rejected unless the report is resubmitted with the material required to cure the deficiency. The notice must also include a statement of the provisions of subsection [3.] 4.
[3.] 4. The State Engineer shall not consider or treat the person to whom:
(a) An application or permit to appropriate any of the public waters;
(b) A certificate of appropriation;
(c) An adjudicated or unadjudicated water right; or
(d) An application or permit to change the place of diversion, manner of use or place of use of water,
is conveyed as the owner or holder of the application, right, certificate or permit for the purposes of this chapter, including, without limitation, all advisements and other notices required of the State Engineer and the granting of permits to change the place of diversion, manner of use or place of use of water, until a report of the conveyance is confirmed pursuant to subsection 1.
κ2003 Statutes of Nevada, Page 2983 (CHAPTER 474, SB 336)κ
Sec. 3.5. NRS 534.270 is hereby amended to read as follows:
534.270 1. Upon receipt of an application for a permit to operate a project, the State Engineer shall endorse on the application the date it was received and keep a record of the application. He shall conduct an initial review of the application within 45 days after receipt of the application. If the State Engineer determines in the initial review that the application is incomplete, he shall notify the applicant. The application is incomplete until the applicant files all the information requested in the application. The State Engineer shall determine whether the application is correct within 180 days after receipt of a complete application. The State Engineer may request additional information from the applicant. The State Engineer may conduct such independent investigations as are necessary to determine whether the application should be approved or rejected.
2. If the application is determined to be complete and correct, the State Engineer, within 30 days after such a determination or a longer period if requested by the applicant, shall cause notice of the application to be given once each week for 2 consecutive weeks in a newspaper of general circulation in the county or counties in which persons reside who could reasonably be expected to be affected by the project. The notice must state:
(a) The legal description of the location of the proposed project;
(b) A brief description of the proposed project including its capacity;
(c) That any person who may be adversely affected by the project may file a written protest with the State Engineer within 30 days after the last publication of the notice;
(d) The date of the last publication;
(e) That the grounds for protesting the project are limited to whether the project would be in compliance with subsection 2 of NRS 534.250;
(f) The name of the applicant; and
(g) That a protest must:
(1) State the name and mailing address of the protester;
(2) Clearly set forth the reason why the permit should not be issued; and
(3) Be signed by the protester or the protesters agent or attorney.
3. A protest to a proposed project:
(a) May be made by any person who may be adversely affected by the project;
(b) Must be in writing;
(c) Must be filed with the State Engineer within 30 days after the last publication of the notice;
(d) Must be upon a ground listed in subsection 2 of NRS 534.250;
(e) Must state the name and mailing address of the protester;
(f) Must clearly set forth the reason why the permit should not be issued; and
(g) Must be signed by the protester or the protesters agent or attorney.
4. Upon receipt of a protest, the State Engineer shall advise the applicant by certified mail that a protest has been filed.
5. Upon receipt of a protest, or upon his own motion, the State Engineer may hold a hearing. Not less than 30 days before the hearing, the State Engineer shall send by certified mail notice of the hearing to the applicant and any person who filed a protest.
6. The State Engineer shall either approve or deny each application within 1 year after the final date for filing a protest, unless he has received a written request from the applicant to postpone his decision or, in the case of a protested application, from both the protester and the applicant.
κ2003 Statutes of Nevada, Page 2984 (CHAPTER 474, SB 336)κ
written request from the applicant to postpone his decision or, in the case of a protested application, from both the protester and the applicant. The State Engineer may delay action on the application pursuant to paragraph [(b)] (c) of subsection 2 of NRS 533.370.
7. Any person aggrieved by any decision of the State Engineer made pursuant to subsection 6, may appeal that decision to the district court pursuant to NRS 533.450.
Sec. 4. NRS 538.171 is hereby amended to read as follows:
538.171 1. The Commission shall receive, protect and safeguard and hold in trust for the State of Nevada all water and water rights, and all other rights, interests or benefits in and to the waters described in NRS 538.041 to 538.251, inclusive, and to the power generated thereon, held by or which may accrue to the State of Nevada under and by virtue of any Act of the Congress of the United States or any agreements, compacts or treaties to which the State of Nevada may become a party, or otherwise.
2. Except as otherwise provided in this subsection, applications for the original appropriation of such waters, or to change the place of diversion, manner of use or place of use of water covered by the original appropriation, must be made to the Commission in accordance with the regulations of the Commission. In considering such an application, the Commission shall use the criteria set forth in subsection [3] 4 of NRS 533.370. The Commissions action on the application constitutes the recommendation of the State of Nevada to the United States for the purposes of any federal action on the matter required by law. The provisions of this subsection do not apply to supplemental water.
3. The Commission shall furnish to the State Engineer a copy of all agreements entered into by the Commission concerning the original appropriation and use of such waters. It shall also furnish to the State Engineer any other information it possesses relating to the use of water from the Colorado River which the State Engineer deems necessary to allow him to act on applications for permits for the subsequent appropriation of these waters after they fall within the State Engineers jurisdiction.
4. Notwithstanding any provision of chapter 533 of NRS, any original appropriation and use of the waters described in subsection 1 by the Commission or by any entity to whom or with whom the Commission has contracted the water is not subject to regulation by the State Engineer.
Sec. 5. NRS 349.983 is hereby amended to read as follows:
349.983 1. Grants may be made pursuant to paragraph (a) of subsection 1 of NRS 349.981 only for the Lincoln Valley Water District and those community and nontransient water systems that:
(a) Were in existence on January 1, 1995; and
(b) Are currently publicly owned.
2. In making its determination of which purveyors of water are to receive grants pursuant to paragraph (a) of subsection 1 of NRS 349.981, the Board shall give preference to those purveyors of water whose public water systems regularly serve fewer than 6,000 persons.
3. Each recipient of a grant pursuant to paragraph (a) of subsection 1 of NRS 349.981 shall provide an amount of money for the same purpose. The Board shall develop a scale to be used to determine that amount, but the recipient must not be required to provide an amount less than 15 percent or more than 75 percent of the amount of the grant. The scale must be based upon the average household income of the customers of the recipient, and provide adjustments for the demonstrated economic hardship of those customers, the existence of an imminent risk to public health and any other factor that the Board determines to be relevant.
κ2003 Statutes of Nevada, Page 2985 (CHAPTER 474, SB 336)κ
provide adjustments for the demonstrated economic hardship of those customers, the existence of an imminent risk to public health and any other factor that the Board determines to be relevant.
Sec. 6. As used in sections 6 to 16, inclusive, of this act, unless the context otherwise requires, the words and terms defined in sections 7, 8 and 9 of this act have the meanings ascribed to them in those sections.
Sec. 7. Board means the Governing Board of the District.
Sec. 8. District means the Lincoln County Water District created by section 10 of this act.
Sec. 9. Service area means the service area of the District described in section 10 of this act.
Sec. 10. There is hereby created a political subdivision of this state to be known as the Lincoln County Water District. The jurisdiction and service area of the District are all that real property within the boundaries of Lincoln County, Nevada, as described in NRS 243.210, 243.215 and 243.220.
Sec. 11. The District has the following powers:
1. To have perpetual succession.
2. To sue and be sued in the name of the District in all courts or tribunals of competent jurisdiction.
3. To adopt a seal and alter it at the pleasure of the District.
4. To enter into contracts, and employ and fix the compensation of staff and professional advisers.
5. To incur indebtedness pursuant to chapter 271 of NRS, issue bonds pursuant to chapter 350 of NRS and provide for medium-term obligations pursuant to chapter 350 of NRS to pay, in whole or in part, the costs of acquiring, constructing and operating any lands, easements, water rights, water, waterworks or projects, conduits, pipelines, wells, reservoirs, structures, machinery and other property or equipment useful or necessary to store, convey, supply or otherwise deal with water, and otherwise to carry out the powers set forth in this section. For the purposes of NRS 350.572, sections 6 to 16, inclusive, of this act do not expressly or impliedly require an election before the issuance of a security or indebtedness pursuant to NRS 350.500 to 350.720, inclusive, if the obligation is payable solely from pledged revenues, but an election must be held before incurring a general obligation.
6. To acquire, by purchase, grant, gift, devise, lease, construction, contract or otherwise, lands, rights-of-way, easements, privileges, water and water rights, and property of every kind, whether real or personal, to construct, maintain and operate, within or without the District, any and all works and improvements necessary or proper to carry out any of the objects or purposes of sections 6 to 16, inclusive, of this act, and to complete, extend, add to, repair or otherwise improve any works, improvements or property acquired by it as authorized by sections 6 to 16, inclusive, of this act.
7. To sell, lease, encumber, hypothecate or otherwise dispose of property, whether real or personal, including, without limitation, water and water rights, as is necessary or convenient to the full exercise of the powers of the District.
8. To adopt ordinances, rules, regulations and bylaws necessary for the exercise of the powers and conduct of the affairs of the Board and District.
κ2003 Statutes of Nevada, Page 2986 (CHAPTER 474, SB 336)κ
9. Except as otherwise provided in this subsection, to exercise the power of eminent domain in the manner prescribed by law, within or without the service area, to take any property, including, without limitation, the property specified in subsections 6 and 15, necessary or convenient for the exercise of the powers of the District or for the provision of adequate water service to the service area. The District shall not exercise the power of eminent domain to acquire the water rights or waterworks facilities of any nonprofit purveyor delivering water for domestic use whose service area is adjacent to the District without first obtaining the consent of the purveyor.
10. To enter upon any land, to make surveys and locate any necessary improvements, including, without limitation, lines for channels, conduits, canals, pipelines, roadways and other rights-of-way, to acquire property necessary or convenient for the construction, use, supply, maintenance, repair and improvement of such improvements, including, without limitation, works constructed and being constructed by private owners, lands for reservoirs for the storage of necessary water, and all necessary appurtenances, and, where necessary and for the purposes and uses set forth in this section, to acquire and hold the stock of corporations, domestic or foreign, owning water or water rights, canals, waterworks, franchises, concessions or other rights.
11. To enter into and do any acts necessary or proper for the performance of any agreement with the United States, or any state, county or district of any kind, public or private corporation, association, firm or natural person, or any number of them, for the joint acquisition, construction, leasing, ownership, disposition, use, management, maintenance, repair or operation of any rights, works or other property of a kind which may be lawfully acquired or owned by the District.
12. To acquire the right to store water in any reservoirs, or to carry water through any canal, ditch or conduit not owned or controlled by the District, and to grant to any owner or lessee the right to the use of any water or right to store such water in any reservoir of the District, or to carry such water through any tunnel, canal, ditch or conduit of the District.
13. To enter into and do any acts necessary or proper for the performance of any agreement with any district of any kind, public or private corporation, association, firm or natural person, or any number of them, for the transfer or delivery to any district, corporation, association, firm or natural person of any water right or water pumped, stored, appropriated or otherwise acquired or secured for the use of the District, or for the purpose of exchanging the water or water right for any other water, water right or water supply to be delivered to the District by the other party to the agreement.
14. To cooperate and act in conjunction with the State of Nevada or any of its engineers, officers, boards, commissions, departments or agencies, with the Government of the United States or any of its engineers, officers, boards, commissions, departments or agencies, or with any public or private corporation, to construct any work for the development, importation or distribution of water of the District, for the protection of life or property therein, or for the conservation of its water for beneficial use within the District, or to carry out any other works, acts or purposes provided for in sections 6 to 16, inclusive, of this act, and to adopt and carry out any definite plan or system of work for any of the purposes described in sections 6 to 16, inclusive, of this act.
κ2003 Statutes of Nevada, Page 2987 (CHAPTER 474, SB 336)κ
15. To store water in surface or underground reservoirs within or without the District for the common benefit of the District, to conserve and reclaim water for present and future use within the District, to appropriate and acquire water and water rights and import water into the District for any useful purpose to the District, and to commence, maintain, intervene in and compromise in the name of the District, or otherwise, and assume the costs and expenses of any action or proceeding involving or affecting:
(a) The ownership or use of water or water rights within or without the District used or useful for any purpose of the District or of common benefit to any land situated therein;
(b) The wasteful use of water within the District;
(c) The interference with or diminution of water or water rights within the District;
(d) The contamination or pollution of the surface or subsurface water used in the District or any other act that otherwise renders such water unfit for beneficial use; and
(e) The interference with this water that may endanger or damage the residents, lands or use of water in the District.
16. To sell and distribute water under the control of the District, without preference, to any natural person, firm, corporation, association, district, agency or inhabitant, public or private, for use within the service area, to fix, establish and adjust rates, classes of rates, terms and conditions for the sale and use of such water, and to sell water for use outside the service area upon a finding by the Board that there is a surplus of water above that amount required to serve customers within the service area.
17. To cause taxes to be levied and collected for the purposes prescribed in sections 6 to 16, inclusive, of this act, including, without limitation, the payment of any obligation of the District during its organizational state and thereafter, and necessary engineering costs, and to assist in the operational expenses of the District, until such taxes are no longer required.
18. To supplement the surface and ground-water resources of Lincoln County by the importation and use of water from other sources for industrial, irrigation, municipal and domestic uses.
19. To restrict the use of water of the District during any emergency caused by drought or other threatened or existing water shortage, and to prohibit the waste of water of the District at any time through the adoption of ordinances, rules or regulations and the imposition of fines for violations of those ordinances, rules and regulations.
20. To supply water under contract or agreement, or in any other manner, to the United States or any department or agency thereof, the State of Nevada, Lincoln County, Nevada, and any city, town, corporation, association, partnership or natural person situated in Lincoln County, Nevada, for an appropriate charge, consideration or exchange made therefor, when such supply is available or can be developed as an incident of or in connection with the primary functions and operations of the District.
21. To create assessment districts to extend mains, improve distribution systems and acquire presently operating private water companies and mutual water distribution systems.
22. To accept from the Government of the United States or any of its agencies financial assistance or participation in the form of grants-in-aid or any other form in connection with any of the functions of the District.
κ2003 Statutes of Nevada, Page 2988 (CHAPTER 474, SB 336)κ
23. To do all acts and things reasonably implied from and necessary for the full exercise of all powers of the District granted by sections 6 to 16, inclusive, of this act.
Sec. 12. 1. All powers, duties and privileges of the District must be exercised and performed by the Board.
2. The Board must be composed of the members of the Board of County Commissioners of Lincoln County.
Sec. 13. 1. The Board shall:
(a) Choose one of its members to be Chairman, and prescribe the term of that office and the powers and duties thereof.
(b) Fix the time and place at which its regular meetings will be held and provide for the calling and conduct of special meetings.
(c) Fix the location of the principal place of business of the District.
(d) Elect a Secretary-Treasurer of the Board and the District, who may or may not be a member of the Board.
(e) Appoint a General Manager who must not be a member of the Board.
(f) Delegate and redelegate to officers of the District the power to employ necessary executives, clerical workers, engineering assistants and laborers, and retain legal, accounting or engineering services, subject to such conditions and restrictions as may be imposed by the Board.
(g) Prescribe the powers, duties, compensation and benefits of all officers and employees of the District, and require all bonds necessary to protect the money and property of the District.
(h) Take all actions and do all things reasonably and lawfully necessary to conduct the business of the District and achieve the purposes of sections 6 to 16, inclusive, of this act.
2. A simple majority of the members of the Board constitutes a quorum. The vote of a simple majority of the quorum is required to take action.
3. Members of the Board are entitled to receive a salary of not more than $80 per day and reasonable per diem and travel expenses, as set by the Board, for their attendance at meetings and conduct of other business of the District.
Sec. 14. 1. The Board may levy and collect general ad valorem taxes on all taxable property within the District, but only for the payment of principal and interest on its general obligations. Such a levy and collection must be made in conjunction with Lincoln County in the manner prescribed in this section.
2. The Board shall determine the amount of money necessary to be raised by taxation for a particular year in addition to other sources of revenue of the District. The Board then shall fix a rate of levy which, when applied to the assessed valuation of all taxable property within the District, will produce an amount, when combined with other revenues of the District, sufficient to pay, when due, all principal of and interest on general obligations of the District and any defaults or deficiencies relating thereto.
3. In accordance with and in the same manner required by the law applicable to incorporated cities, the Board shall certify the rate of levy fixed pursuant to subsection 2 for levy upon all taxable property in the District in accordance with such rate at the time and in the manner required by law for levying of taxes for county purposes.
4. The proper officer or authority of Lincoln County, upon behalf of the District, shall levy and collect the tax for the District specified in subsection 3. Such a tax must be collected in the same manner, including, without limitation, interest and penalties, as other taxes collected by the County.
κ2003 Statutes of Nevada, Page 2989 (CHAPTER 474, SB 336)κ
limitation, interest and penalties, as other taxes collected by the County. When collected, the tax must be paid to the District in monthly installments for deposit in the appropriate depository of the District.
5. If the taxes levied are not paid, the property subject to the tax lien must be sold and the proceeds of the sale paid to the District in accordance with the law applicable to tax sales and redemptions.
Sec. 15. The District is exempt from regulation by the Public Utilities Commission of Nevada.
Sec. 16. If any provision of sections 6 to 16, inclusive, of this act or the application thereof to any person, thing or circumstance is held invalid, such invalidity does not affect the provisions or application of sections 6 to 16, inclusive, of this act that can be given effect without the invalid provision or application, and to this end the provisions of sections 6 to 16, inclusive, of this act are declared to be severable.
Sec. 17. 1. On or before June 30, 2005, the State Engineer shall quantify in acre-feet the amount of water that has been beneficially used for the purpose set forth in the certificate of appropriation for each certificate of appropriation which:
(a) Is issued pursuant to NRS 533.425 to appropriate water:
(1) In a county whose population is 400,000 or more; and
(2) From a basin for which the State Engineer keeps pumping records; and
(b) Expresses the amount of appropriation only in terms of cubic feet per second.
2. The State Engineer shall notify each owner of a water right described in subsection 1, as determined in the records of the Office of the State Engineer, by registered or certified mail:
(a) That the water right has been quantified as required by subsection 1; and
(b) Of the amount of water that the State Engineer has determined was beneficially used for the purpose set forth in the certificate of appropriation.
3. The State Engineer shall file a notice with the office of the county recorder of the county in which water is appropriated pursuant to a certificate of appropriation described in subsection 1. The notice must contain the information required to be included in the notice given to the owner of the water right pursuant to subsection 2.
Sec. 18. The amendatory provisions of section 2 of this act apply to:
1. Each application described in NRS 533.370 that is made on or after July 1, 2003; and
2. Each such application that is pending with the office of the State Engineer on July 1, 2003.
Sec. 19. 1. This section and sections 5 to 16, inclusive, of this act become effective upon passage and approval.
2. Sections 1 to 4, inclusive, 17 and 18 of this act become effective on July 1, 2003.
3. Section 17 of this act expires by limitation on June 30, 2005.
________
κ2003 Statutes of Nevada, Page 2990κ
Assembly Bill No. 482Committee on Ways and Means
CHAPTER 475
AN ACT relating to welfare; revising the provisions governing the payment of hospitals for treating a disproportionate share of Medicaid patients, indigent patients or other low-income patients; providing for the allocation and transfer of certain funding for the treatment of those patients; and providing other matters properly relating thereto.
[Approved: June 11, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. The Legislature hereby finds and declares that:
1. Federal law concerning payments made pursuant to 42 U.S.C. § 1396r-4, otherwise known as disproportionate share payments, are a critical source of income for hospitals, particularly public hospitals.
2. To ensure that certain hospitals can depend upon the revenue from this source, the Legislature has periodically established base payments to the hospitals in a fiscal year.
3. Because of the unique geographic, financial and organizational characteristics of these hospitals, a general law establishing base disproportionate share payments cannot be made applicable.
Sec. 2. NRS 422.380 is hereby amended to read as follows:
422.380 As used in NRS 422.380 to 422.390, inclusive, unless the context otherwise requires:
1. Disproportionate share payment means a payment made pursuant to 42 U.S.C. § 1396r-4.
2. Hospital has the meaning ascribed to it in NRS 439B.110 and includes public and private hospitals.
[2.] 3. Public hospital means:
(a) A hospital owned by a state or local government, including, without limitation, a hospital district; or
(b) A hospital that is supported in whole or in part by tax revenue, other than tax revenue received for medical care which is provided to Medicaid patients, indigent patients or other low-income patients.
Sec. 3. NRS 422.382 is hereby amended to read as follows:
422.382 1. In a county whose population is 100,000 or more within which:
(a) A public hospital is located, the state or local government or other entity responsible for the public hospital shall transfer an amount equal to [75] :
(1) Seventy percent of the total amount of disproportionate share payments distributed to [that hospital] all hospitals pursuant to NRS 422.387 for a fiscal year, less [$75,000,] $1,050,000; or
(2) Sixty-eight and fifty-four one hundredths percent of the total amount of disproportionate share payments distributed to all hospitals pursuant to NRS 422.387 for a fiscal year,
whichever is less, to the Division of Health Care Financing and Policy.
κ2003 Statutes of Nevada, Page 2991 (CHAPTER 475, AB 482)κ
(b) A private hospital which receives a disproportionate share payment pursuant to [:
(1) Paragraph (b)] paragraph (c) of subsection 2 of NRS 422.387 is located, the county shall transfer [:
(I) Except as otherwise provided in sub-subparagraph (II), an amount equal to 75 percent of the total amount distributed to that hospital pursuant to paragraph (b) of subsection 2 of NRS 422.387 for a fiscal year; or
(II) An amount established by the Legislature for a fiscal year,] 1.95 percent of the total amount of disproportionate share payments distributed to all hospitals pursuant to NRS 422.387 for a fiscal year, but not more than $1,500,000, to the Division of Health Care Financing and Policy.
[(2) Paragraph (c) of subsection 2 of NRS 422.387 is located, the county shall transfer:
(I) An amount equal to 75 percent of the total amount distributed to that hospital pursuant to that paragraph for a fiscal year, less $75,000; or
(II) Any maximum amount established by the Legislature for a fiscal year,
whichever is less, to the Division of Health Care Financing and Policy.]
2. A county that transfers the amount required pursuant to [subparagraph (1) of] paragraph (b) of subsection 1 to the Division of Health Care Financing and Policy is discharged of the duty and is released from liability for providing medical treatment for indigent inpatients who are treated in the hospital in the county that receives a payment pursuant to paragraph [(b)] (c) of subsection 2 of NRS 422.387.
3. The money transferred to the Division of Health Care Financing and Policy pursuant to subsection 1 must not come from any source of funding that could result in any reduction in revenue to the State pursuant to 42 U.S.C. § 1396b(w).
4. Any money collected pursuant to subsection 1, including any interest or penalties imposed for a delinquent payment, must be deposited in the State Treasury for credit to the Intergovernmental Transfer Account in the State General Fund to be administered by the Division of Health Care Financing and Policy.
5. The interest and income earned on money in the Intergovernmental Transfer Account, after deducting any applicable charges, must be credited to the Account.
Sec. 4. NRS 422.385 is hereby amended to read as follows:
422.385 1. The allocations and payments required pursuant to subsections 1 [and 2] to 5, inclusive, of NRS 422.387 must be made, to the extent allowed by the State Plan for Medicaid, from the Medicaid Budget Account.
2. Except as otherwise provided in subsection 3 and subsection [3] 6 of NRS 422.387, the money in the Intergovernmental Transfer Account must be transferred from that Account to the Medicaid Budget Account to the extent that money is available from the Federal Government for proposed expenditures, including expenditures for administrative costs. If the amount in the Account exceeds the amount authorized for expenditure by the Division of Health Care Financing and Policy for the purposes specified in NRS 422.387, the Division of Health Care Financing and Policy is authorized to expend the additional revenue in accordance with the provisions of the State Plan for Medicaid.
κ2003 Statutes of Nevada, Page 2992 (CHAPTER 475, AB 482)κ
authorized to expend the additional revenue in accordance with the provisions of the State Plan for Medicaid.
3. If enough money is available to support Medicaid and to make the payments required by subsection [3] 6 of NRS 422.387, money in the Intergovernmental Transfer Account may be transferred:
(a) To an account established for the provision of health care services to uninsured children pursuant to a federal program in which at least 50 percent of the cost of such services is paid for by the Federal Government, including, without limitation, the Childrens Health Insurance Program; or
(b) To carry out the provisions of NRS 439B.350 and 439B.360.
Sec. 5. NRS 422.387 is hereby amended to read as follows:
422.387 1. Before making the payments required or authorized by this section, the Division of Health Care Financing and Policy shall allocate money for the administrative costs necessary to carry out the provisions of NRS 422.380 to 422.390, inclusive. The amount allocated for administrative costs must not exceed the amount authorized for expenditure by the Legislature for this purpose in a fiscal year. The Interim Finance Committee may adjust the amount allowed for administrative costs.
2. The State Plan for Medicaid must provide [:
(a) For] for the payment of the maximum amount of disproportionate share payments allowable under federal law and regulations . [after making any payments pursuant to paragraphs (b) and (c), to public hospitals for treating a disproportionate share of Medicaid patients, indigent patients or other low-income patients, unless such payments are subsequently limited by federal law or regulation.
(b) For a payment in an amount approved by the Legislature to the private hospital that provides the largest volume of medical care to Medicaid patients, indigent patients or other low-income patients in a county that does not have a public hospital.
(c) For a payment to each private hospital whose Medicaid utilization percentage is greater than the average for all the hospitals in this state and which is located in a county that has a public hospital, in an amount equal to:
(1) If the Medicaid utilization percentage of the hospital is greater than 20 percent, $200 for each uncompensated day incurred by the hospital; and
(2) If the Medicaid utilization percentage of the hospital is 20 percent or less, $100 for each uncompensated day incurred by the hospital.] The State Plan for Medicaid must provide that for:
(a) All public hospitals in counties whose population is 400,000 or more, the total annual disproportionate share payments are $66,650,000 plus 90 percent of the total amount of disproportionate share payments distributed by the State in that fiscal year that exceeds $76,000,000;
(b) All private hospitals in counties whose population is 400,000 or more, the total annual disproportionate share payments are $1,200,000 plus 2.5 percent of the total amount of disproportionate share payments distributed by the State in that fiscal year that exceeds $76,000,000;
(c) All private hospitals in counties whose population is 100,000 or more but less than 400,000, the total annual disproportionate share payments are $4,800,000 plus 2.5 percent of the total amount of disproportionate share payments distributed by the State in that fiscal year that exceeds $76,000,000;
κ2003 Statutes of Nevada, Page 2993 (CHAPTER 475, AB 482)κ
(d) All public hospitals in counties whose population is less than 100,000, the total annual disproportionate share payments are $900,000 plus 2.5 percent of the total amount of disproportionate share payments distributed by the State in that fiscal year that exceeds $76,000,000; and
(e) All private hospitals in counties whose population is less than 100,000, the total annual disproportionate share payments are $2,450,000 plus 2.5 percent of the total amount of disproportionate share payments distributed by the State in that fiscal year that exceeds $76,000,000.
3. The State Plan for Medicaid must provide for a base payment in an amount determined pursuant to subsections 4 and 5. Any amount set forth in each paragraph of subsection 2 that remains after all base payments have been distributed must be distributed to the hospital within that paragraph with the highest uncompensated care percentage in an amount equal to either the amount remaining after all base payments have been distributed or the amount necessary to reduce the uncompensated care percentage of that hospital to the uncompensated care percentage of the hospital in that paragraph with the second highest uncompensated care percentage, whichever is less. Any amount set forth in subsection 2 that remains after the uncompensated care percentage of the hospital with the highest uncompensated care percentage in a paragraph has been reduced to equal the uncompensated care percentage of the hospital in that paragraph with the second highest uncompensated care percentage must be distributed equally to the two hospitals with the highest uncompensated care percentage in that paragraph until their uncompensated care percentages are equal to the uncompensated care percentage of the hospital with the third highest uncompensated care percentage in that paragraph. This process must be repeated until all available funds set forth in a paragraph of subsection 2 have been distributed.
4. Except as otherwise provided in subsection 5, the base payments for the purposes of subsection 3 are:
(a) For the University Medical Center of Southern Nevada, $66,531,729;
(b) For Washoe Medical Center, $4,800,000;
(c) For Carson-Tahoe Hospital, $1,000,000;
(d) For Northeastern Nevada Regional Hospital, $500,000;
(e) For Churchill Community Hospital, $500,000;
(f) For Humboldt General Hospital, $215,109;
(g) For William Bee Ririe Hospital, $204,001;
(h) For Mt. Grant General Hospital, $195,838;
(i) For South Lyon Medical Center, $174,417; and
(j) For Nye Regional Medical Center, $115,000,
or the successors in interest to such hospitals.
5. The Plan must be consistent with the provisions of NRS 422.380 to 422.390, inclusive, and Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq., and the regulations adopted pursuant to those provisions.
[3.] If the total amount available to the State for making disproportionate share payments is less than $76,000,000, the Administrator:
(a) Shall adjust the amounts for each group of hospitals described in a paragraph of subsection 2 proportionally in accordance with the limits of federal law. If the amount available to hospitals in a group described in a paragraph of subsection 2 is less than the total amount of base payments specified in subsection 4, the Administrator shall reduce the base payments proportionally in accordance with the limits of federal law.
κ2003 Statutes of Nevada, Page 2994 (CHAPTER 475, AB 482)κ
specified in subsection 4, the Administrator shall reduce the base payments proportionally in accordance with the limits of federal law.
(b) Shall adopt a regulation specifying the amount of the reductions required by paragraph (a).
6. To the extent that money is available in the Intergovernmental Transfer Account, the Division of Health Care Financing and Policy shall distribute $50,000 from that Account each fiscal year to each public hospital which:
(a) Is located in a county that does not have any other hospitals; and
(b) Is not eligible for a payment pursuant to [subsection 2.
4.] subsections 2, 3 and 4.
7. As used in this section:
(a) [Medicaid utilization percentage means the total number of days of treatment of Medicaid patients, including patients who receive their Medicaid benefits through a health maintenance organization, divided by the total number of days of treatment of all patients during a fiscal year.
(b) Uncompensated day means a day in which medical care is provided to an inpatient for which a hospital receives:
(1) Not more than 25 percent of the cost of providing that care from the patient; and
(2) No compensation for the cost of providing that care from any other person or any governmental program.] Total revenue is the amount of revenue a hospital receives for patient care and other services, net of any contractual allowances or bad debts.
(b) Uncompensated care costs means the total costs of a hospital incurred in providing care to uninsured patients, including, without limitation, patients covered by Medicaid or another governmental program for indigent patients, less any payments received by the hospital for that care.
(c) Uncompensated care percentage means the uncompensated care costs of a hospital divided by the total revenue for the hospital.
Sec. 6. NRS 422.390 is hereby amended to read as follows:
422.390 1. The Division of Health Care Financing and Policy shall adopt regulations concerning:
(a) Procedures for the transfer to the Division of Health Care Financing and Policy of the amount required pursuant to NRS 422.382.
(b) Provisions for the payment of a penalty and interest for a delinquent transfer.
(c) Provisions for the payment of interest by the Division of Health Care Financing and Policy for late reimbursements to hospitals or other providers of medical care.
(d) Provisions for the calculation of the uncompensated care percentage for hospitals, including, without limitation, the procedures and methodology required to be used in calculating the percentage, and any required documentation of and reporting by a hospital relating to the calculation.
2. The Division of Health Care Financing and Policy shall report to the Interim Finance Committee quarterly concerning the provisions of NRS 422.380 to 422.390, inclusive.
κ2003 Statutes of Nevada, Page 2995 (CHAPTER 475, AB 482)κ
Sec. 7. This act becomes effective upon passage and approval for the purpose of adopting any regulations necessary to carry out the provisions of this act and on July 1, 2003, for all other purposes.
________
Assembly Bill No. 529Committee on Elections, Procedures, and Ethics
CHAPTER 476
AN ACT relating to elections; restricting the information that may be requested in the form used for reporting campaign contributions and expenditures; eliminating the requirement to report campaign expenses and expenditures that have been contracted for but not paid during a reporting period; eliminating the requirement to report campaign contributions of $100 or less under certain circumstances; revising the dates for filing reports for campaign contributions and expenditures; revising the reporting periods included in those reports; requiring certain candidates for public office and public officers to file statements of financial disclosure with the Secretary of State instead of the Commission on Ethics; providing a civil penalty; and providing other matters properly relating thereto.
[Approved: June 11, 2003]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 294A of NRS is hereby amended by adding thereto a new section to read as follows:
1. The Secretary of State shall design a single form to be used for all reports of campaign contributions and expenses or expenditures that are required to be filed pursuant to NRS 294A.120, 294A.125, 294A.140, 294A.150, 294A.200, 294A.210, 294A.220, 294A.270, 294A.280, 294A.360 and 294A.362.
2. The form designed by the Secretary of State pursuant to this section must only request information specifically required by statute.
3. Upon request, the Secretary of State shall provide a copy of the form designed pursuant to this section to each person, committee, political party and group that is required to file a report described in subsection 1.
Secs. 2 and 3. (Deleted by amendment.)
Sec. 3.5. NRS 294A.004 is hereby amended to read as follows:
294A.004 Campaign expenses and expenditures mean:
1. Those expenditures [contracted for or] made for advertising on television, radio, billboards, posters and in newspapers; and
2. All other expenditures [contracted for or] made,
to advocate expressly the election or defeat of a clearly identified candidate or group of candidates or the passage or defeat of a clearly identified question or group of questions on the ballot, including any payments made to a candidate or any person who is related to the candidate within the second degree of consanguinity or affinity.
κ2003 Statutes of Nevada, Page 2996 (CHAPTER 476, AB 529)κ
Sec. 4. NRS 294A.120 is hereby amended to read as follows:
294A.120 1. Every candidate for state, district, county or township office at a primary or general election shall, not later than January 15 of each year, for the period from January 1 of the previous year through December 31 of the previous year, report each campaign contribution in excess of $100 he received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The provisions of this subsection apply to the candidate beginning the year of the general election for that office through the year immediately preceding the next general election for that office.
2. Every candidate for state, district, county or township office at a primary or general election shall, if the general election for the office for which he is a candidate is held on or after January 1 and before the July 1 immediately following that January 1, not later than:
(a) Seven days before the primary election [,] for that office, for the period from [30 days before the regular session of the Legislature after the last election for that office up to] the January 1 immediately preceding the primary election through 12 days before the primary election;
(b) Seven days before the general election [, whether or not the candidate won the primary election,] for that office, for the period from [12] 11 days before the primary election [up to] through 12 days before the general election; and
(c) [The 15th day of the second month after the general election, for the remaining period up to 30 days before the next regular session of the Legislature,
list each of the campaign contributions that] July 15 of the year of the general election for that office, for the period from 11 days before the general election through June 30 of that year,
report each campaign contribution in excess of $100 he receives during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on [forms] the form designed and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362.] act. Each form must be signed by the candidate under penalty of perjury.
[2.] 3. Every candidate for state, district, county or township office at a primary or general election shall, if the general election for the office for which he is a candidate is held on or after July 1 and before the January 1 immediately following that July 1, not later than:
(a) Seven days before the primary election for that office, for the period from the January 1 immediately preceding the primary election through 12 days before the primary election; and
(b) Seven days before the general election for that office, for the period from 11 days before the primary election through 12 days before the general election,
report each campaign contribution in excess of $100 he received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State pursuant to section 1 of this act. Each form must be signed by the candidate under penalty of perjury.
4. Except as otherwise provided in subsection [3,] 5, every candidate for a district office at a special election shall, not later than:
κ2003 Statutes of Nevada, Page 2997 (CHAPTER 476, AB 529)κ
(a) Seven days before the special election, for the period from his nomination [up to] through 12 days before the special election; and
(b) Thirty days after the special election, for the remaining period [up to] through the special election,
[list each of the campaign contributions that he receives] report each campaign contribution in excess of $100 he received during the period and contributions received during the reporting period from a contributor which cumulatively exceed $100. The report must be completed on [forms] the form designed and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362.] act. Each form must be signed by the candidate under penalty of perjury.
[3.] 5. Every candidate for state, district, county, municipal or township office at a special election to determine whether a public officer will be recalled shall list each of the campaign contributions that he receives on [forms] the form designed and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362,] act, and signed by the candidate under penalty of perjury, 30 days after:
(a) The special election, for the period from the filing of the notice of intent to circulate the petition for recall [up to] through the special election; or
(b) A district court determines that the petition for recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the period from the filing of the notice of intent to circulate the petition for recall [up to] through the date of the district courts decision.
[4.] 6. Reports of campaign contributions must be filed with the officer with whom the candidate filed the declaration of candidacy or acceptance of candidacy. A candidate may mail or transmit the report to that officer by regular mail, certified mail [. If certified mail is used, the date of mailing] , facsimile machine or electronic means. A report shall be deemed [the date of filing.
5.] to be filed with the officer:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the officer if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
7. Every county clerk who receives from candidates for legislative or judicial office, except the office of justice of the peace or municipal judge, reports of campaign contributions pursuant to [subsection 4] this section shall file a copy of each report with the Secretary of State within 10 working days after he receives the report.
[6.] 8. The name and address of the contributor and the date on which the contribution was received must be included on the [list] report for each contribution in excess of $100 and contributions which a contributor has made cumulatively in excess of that amount since the beginning of the [first] current reporting period.
[7. The form designed and provided by the Secretary of State for the reporting of contributions pursuant to this section must be designed to be used by a candidate to record in the form of a list each campaign contribution as he receives it.]
Sec. 4.5. NRS 294A.125 is hereby amended to read as follows:
294A.125 1. In addition to complying with the requirements set forth in NRS 294A.120, 294A.200 and 294A.360, a candidate who receives contributions in any year before the year in which the general election or general city election in which the candidate intends to seek election to public office is held, shall, for:
κ2003 Statutes of Nevada, Page 2998 (CHAPTER 476, AB 529)κ
contributions in any year before the year in which the general election or general city election in which the candidate intends to seek election to public office is held, shall, for:
(a) The year in which he receives contributions in excess of $10,000, list each of the contributions that he receives and the expenditures in excess of $100 made in that year.
(b) Each year after the year in which he received contributions in excess of $10,000, until the year of the general election or general city election in which the candidate intends to seek election to public office is held, list each of the contributions that he received and the expenditures in excess of $100 made in that year.
2. The reports required by subsection 1 must be submitted on [forms] the form designed and provided by the Secretary of State pursuant to [this section and NRS 294A.362.] section 1 of this act. Each form must be signed by the candidate under penalty of perjury.
3. The name and address of the contributor and the date on which the contribution was received must be included on the list for each contribution in excess of $100 and contributions that a contributor has made cumulatively in excess of that amount.
4. [The forms designed and provided by the Secretary of State for the reporting of contributions and expenditures pursuant to this section must be designed to be used by a candidate to record in the form of a list each campaign contribution as he receives it and each expenditure as it is made.
5.] The report must be filed:
(a) With the officer with whom the candidate will file the declaration of candidacy or acceptance of candidacy for the public office the candidate intends to seek. A candidate may mail or transmit the report to that officer by regular mail, certified mail [. If certified mail is used, the date of mailing] , facsimile machine or electronic means. A report shall be deemed [the date of filing.] to be filed with the officer:
(1) On the date it was mailed if it was sent by certified mail.
(2) On the date it was received by the officer if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
(b) On or before January 15 of the year immediately after the year for which the report is made.
[6.] 5. A county clerk who receives from a candidate for legislative or judicial office, except the office of justice of the peace or municipal judge, a report of contributions and expenditures pursuant to subsection 5 shall file a copy of the report with the Secretary of State within 10 working days after he receives the report.
Sec. 5. NRS 294A.140 is hereby amended to read as follows:
294A.140 1. Every person who is not under the direction or control of a candidate for office at a primary election, primary city election, general election or general city election, of a group of such candidates or of any person involved in the campaign of that candidate or group who makes an expenditure on behalf of the candidate or group which is not solicited or approved by the candidate or group, and every committee for political action, political party and committee sponsored by a political party which makes an expenditure on behalf of such a candidate or group of candidates shall, not later than January 15 of each year that the provisions of this subsection apply to the person, committee or political party, for the period from January 1 of the previous year through December 31 of the previous year, report each campaign contribution in excess of $100 he or it received during the period and contributions received during the period from a contributor which cumulatively exceed $100.
κ2003 Statutes of Nevada, Page 2999 (CHAPTER 476, AB 529)κ
January 1 of the previous year through December 31 of the previous year, report each campaign contribution in excess of $100 he or it received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The provisions of this subsection apply to the person, committee or political party beginning the year of the general election or general city election for that office through the year immediately preceding the next general election or general city election for that office.
2. Every person, committee or political party described in subsection 1 which makes an expenditure on behalf of the candidate for office at a primary election, primary city election, general election or general city election or on behalf of a group of such candidates shall, if the general election or general city election for the office for which the candidate or a candidate in the group of candidates seeks election is held on or after January 1 and before the July 1 immediately following that January 1, not later than:
(a) Seven days before [a] the primary election or primary city election [,] for that office, for the period from [30 days after the last election for that office to] the January 1 immediately preceding the primary election or primary city election through 12 days before the primary election or primary city election;
(b) Seven days before [a] the general election or general city election [, whether or not the candidate won the primary election or primary city election,] for that office, for the period from [12] 11 days before the primary election or primary city election [to] through 12 days before the general election or general city election; and
(c) [The 15th day of the second month after the general election or general city election, for the remaining period up to 30 days after the general election or general city election,
list each of the contributions] July 15 of the year of the general election or general city election for that office, for the period from 11 days before the general election or general city election through June 30 of that year,
report each campaign contribution in excess of $100 received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State [and shall sign the report] pursuant to section 1 of this act. The form must be signed by the person or a representative of the committee or political party under penalty of perjury.
[2.] 3. The name and address of the contributor and the date on which the contribution was received must be included on the [list] report for each contribution in excess of $100 and contributions which a contributor has made cumulatively in excess of $100 since the beginning of the [first] current reporting period. [The form designed and provided by the Secretary of State for the reporting of contributions pursuant to this section must be designed to be used by the person, committee for political action, political party or committee sponsored by a political party to record in the form of a list each contribution as it is received.
3. If the candidate is elected from one county, the reports must be filed with the county clerk of that county. If the candidate is elected from one city, the reports must be filed with the city clerk of that city. For all other candidates, the]
κ2003 Statutes of Nevada, Page 3000 (CHAPTER 476, AB 529)κ
4. Every person, committee or political party described in subsection 1 which makes an expenditure on behalf of a candidate for office at a primary election, primary city election, general election or general city election or on behalf of a group of such candidates shall, if the general election or general city election for the office for which the candidate or a candidate in the group of candidates seeks election is held on or after July 1 and before the January 1 immediately following that July 1, not later than:
(a) Seven days before the primary election or primary city election for that office, for the period from the January 1 immediately preceding the primary election or primary city election through 12 days before the primary election or primary city election; and
(b) Seven days before the general election or general city election for that office, for the period from 11 days before the primary election or primary city election through 12 days before the general election or general city election,
report each campaign contribution in excess of $100 received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the committee or political party under penalty of perjury.
5. Except as otherwise provided in subsection 6, every person, committee or political party described in subsection 1 which makes an expenditure on behalf of a candidate for office at a special election or on behalf of a group of such candidates shall, not later than:
(a) Seven days before the special election for the office for which the candidate or a candidate in the group of candidates seeks election, for the period from the nomination of the candidate through 12 days before the special election; and
(b) Thirty days after the special election, for the remaining period through the special election,
report each campaign contribution in excess of $100 received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the committee or political party under penalty of perjury.
6. Every person, committee or political party described in subsection 1 which makes an expenditure on behalf of a candidate for office at a special election to determine whether a public officer will be recalled or on behalf of a group of candidates for offices at such special elections shall report each contribution in excess of $100 received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State pursuant to section 1 of this act and signed by the person or a representative of the committee or political party under penalty of perjury, 30 days after:
(a) The special election, for the period from the filing of the notice of intent to circulate the petition for recall through the special election; or
(b) If the special election is not held because a district court determines that the petition for recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the period from the filing of the notice of intent to circulate the petition for recall through the date of the district courts decision.
κ2003 Statutes of Nevada, Page 3001 (CHAPTER 476, AB 529)κ
NRS 306.040, for the period from the filing of the notice of intent to circulate the petition for recall through the date of the district courts decision.
7. The reports of contributions required pursuant to this section must be filed with :
(a) If the candidate is elected from one county, the county clerk of that county;
(b) If the candidate is elected from one city, the city clerk of that city; or
(c) If the candidate is elected from more than one county or city, the Secretary of State.
8. A person or entity may file the report with the appropriate officer by regular mail, certified mail [. If certified mail is used, the date of mailing] , facsimile machine or electronic means. A report shall be deemed [the date of filing.
4.] to be filed with the officer:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the officer if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
9. Each county clerk or city clerk who receives a report pursuant to [subsection 3] this section shall file a copy of the report with the Secretary of State within 10 working days after he receives the report.
10. Every person, committee or political party described in subsection 1 shall file a report required by this section even if he or it receives no contributions.
Sec. 6. NRS 294A.150 is hereby amended to read as follows:
294A.150 1. Every person or group of persons organized formally or informally who advocates the passage or defeat of a question or group of questions on the ballot at [any election including any recall or special] a primary election , primary city election, general election or general city election, shall, not later than January 15 of each year that the provisions of this subsection apply to the person or group of persons, for the period from January 1 of the previous year through December 31 of the previous year, report each campaign contribution in excess of $100 received during that period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the group under penalty of perjury. The provisions of this subsection apply to the person or group of persons:
(a) Each year in which an election or city election is held for each question for which the person or group advocates passage or defeat; and
(b) The year after each year described in paragraph (a).
2. If a question is on the ballot at a primary election or primary city election and the general election or general city election immediately following that primary election or primary city election is held on or after January 1 and before the July 1 immediately following that January 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection. If a question is on the ballot at a general election or general city election held on or after January 1 and before the July 1 immediately following that January 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection.
κ2003 Statutes of Nevada, Page 3002 (CHAPTER 476, AB 529)κ
city election held on or after January 1 and before the July 1 immediately following that January 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection. A person or group of persons described in this subsection shall, not later than:
(a) Seven days before [a] the primary election or primary city election, for the period from [30 days after the last general election to] the January 1 immediately preceding the primary election or primary city election through 12 days before the primary election or primary city election;
(b) Seven days before [a] the general election or general city election, for the period from [12] 11 days before the primary election or primary city election [to] through 12 days before the general election or general city election; and
(c) [The 15th day of the second month after the general election or general city election, for the remaining period up to 30 days after the general election or general city election,
list each of the contributions] July 15 of the year of the general election or general city election, for the period from 11 days before the general election or general city election through June 30 of that year,
report each campaign contribution in excess of $100 received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State pursuant to section 1 of this act and signed by the person or a representative of the group under penalty of perjury.
[2.] 3. The name and address of the [contribution] contributor and the date on which the contribution was received must be included on the [list] report for each contribution in excess of $100 and contributions which a contributor has made cumulatively in excess of that amount since the beginning of the [first reporting. The form designed and provided by the Secretary of State for the reporting of contributions pursuant to this section must be designed to be used to record in the form of a list each contribution as it is received.
3. If the question is submitted to the voters of only one county, the reports must be filed with the county clerk of that county. If the question is submitted to the voters of only one city, the reports must be filed with the city clerk of that city. Otherwise, the] current reporting period.
4. If a question is on the ballot at a primary election or primary city election and the general election or general city election immediately following that primary election or primary city election is held on or after July 1 and before the January 1 immediately following that July 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection. If a question is on the ballot at a general election or general city election held on or after July 1 and before the January 1 immediately following that July 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection. A person or group of persons described in this subsection shall, not later than:
κ2003 Statutes of Nevada, Page 3003 (CHAPTER 476, AB 529)κ
(a) Seven days before the primary election or primary city election, for the period from the January 1 immediately preceding the primary election or primary city election through 12 days before the primary election or primary city election; and
(b) Seven days before the general election or general city election, for the period from 11 days before the primary election or primary city election through 12 days before the general election or general city election,
report each campaign contribution in excess of $100 received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the group under penalty of perjury.
5. Except as otherwise provided in subsection 6, every person or group of persons organized formally or informally who advocates the passage or defeat of a question or group of questions on the ballot at a special election shall, not later than:
(a) Seven days before the special election, for the period from the date that the question qualified for the ballot through 12 days before the special election; and
(b) Thirty days after the special election, for the remaining period through the special election,
report each campaign contribution in excess of $100 received during the period and contributions received during the period from a contributor which cumulatively exceed $100. The report must be completed on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the group under penalty of perjury.
6. Every person or group of persons organized formally or informally who advocates the passage or defeat of a question or group of questions on the ballot at a special election to determine whether a public officer will be recalled shall report each of the contributions received on the form designed and provided by the Secretary of State pursuant to section 1 of this act and signed by the person or a representative of the group under penalty of perjury, 30 days after:
(a) The special election, for the period from the filing of the notice of intent to circulate the petition for recall through the special election; or
(b) If the special election is not held because a district court determines that the petition for recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the period from the filing of the notice of intent to circulate the petition for recall through the date of the district courts decision.
7. The reports required pursuant to this section must be filed with :
(a) If the question is submitted to the voters of one county, the county clerk of that county;
(b) If the question is submitted to the voters of one city, the city clerk of that city; or
(c) If the question is submitted to the voters of more than one county or city, the Secretary of State.
8. A person may mail or transmit his report to the appropriate officer by regular mail, certified mail, facsimile machine or electronic means. A report shall be deemed to be filed with the officer:
κ2003 Statutes of Nevada, Page 3004 (CHAPTER 476, AB 529)κ
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the officer if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
9. If the person or group of persons is advocating passage or defeat of a group of questions, the reports [must be made to the officer appropriate for each question and] must be itemized by question.
[4.] 10. Each county clerk or city clerk who receives a report pursuant to [subsection 3] this section shall file a copy of the report with the Secretary of State within 10 working days after he receives the report.
Sec. 7. NRS 294A.160 is hereby amended to read as follows:
294A.160 1. It is unlawful for a candidate to spend money received as a campaign contribution for his personal use.
2. Every candidate for a state, district, county, city or township office at a primary, general, primary city, general city or special election who is elected to that office and received contributions that were not spent or committed for expenditure before the primary, general, primary city, general city or special election shall:
(a) Return the unspent money to contributors;
(b) Use the money in his next election or for the payment of other expenses related to public office or his campaign [;] , regardless of whether he is a candidate for a different office in his next election;
(c) Contribute the money to:
(1) The campaigns of other candidates for public office or for the payment of debts related to their campaigns;
(2) A political party;
(3) A person or group of persons advocating the passage or defeat of a question or group of questions on the ballot; or
(4) Any combination of persons or groups set forth in subparagraphs (1), (2) and (3);
(d) Donate the money to any tax-exempt nonprofit entity; or
(e) Dispose of the money in any combination of the methods provided in paragraphs (a) to (d), inclusive.
3. Every candidate for a state, district, county, city or township office at a primary, general, primary city, general city or special election who is not elected to that office and received contributions that were not spent or committed for expenditure before the primary, general, primary city, general city or special election shall, not later than the 15th day of the second month after his defeat:
(a) Return the unspent money to contributors;
(b) Contribute the money to:
(1) The campaigns of other candidates for public office or for the payment of debts related to their campaigns;
(2) A political party;
(3) A person or group of persons advocating the passage or defeat of a question or group of questions on the ballot; or
(4) Any combination of persons or groups set forth in subparagraphs (1), (2) and (3);
(c) Donate the money to any tax-exempt nonprofit entity; or
(d) Dispose of the money in any combination of the methods provided in paragraphs (a), (b) and (c).
κ2003 Statutes of Nevada, Page 3005 (CHAPTER 476, AB 529)κ
4. Every candidate for a state, district, county, city or township office who is defeated at a primary or primary city election and received a contribution from a person in excess of $5,000 shall, not later than the 15th day of the second month after his defeat, return any money in excess of $5,000 to the contributor.
5. Every public officer who:
(a) Holds a state, district, county, city or township office;
(b) Does not run for reelection and is not a candidate for any other office; and
(c) Has contributions that are not spent or committed for expenditure remaining from a previous election,
shall, not later than the 15th day of the second month after the expiration of his term of office, dispose of those contributions in the manner provided in subsection 3.
6. In addition to the methods for disposing the unspent money set forth in subsections 2, 3 and 4, a Legislator may donate not more than $500 of that money to the Nevada Silver Haired Legislative Forum created pursuant to NRS 427A.320.
7. Any contributions received before a candidate for a state, district, county, city or township office at a primary, general, primary city, general city or special election dies that were not spent or committed for expenditure before the death of the candidate must be disposed of in the manner provided in subsection 3.
8. The court shall, in addition to any penalty which may be imposed pursuant to NRS 294A.420, order the candidate or public officer to dispose of any remaining contributions in the manner provided in this section.
[8.] 9. As used in this section, contributions include any interest and other income earned thereon.
Sec. 8. NRS 294A.200 is hereby amended to read as follows:
294A.200 1. Every candidate for state, district, county or township office at a primary or general election shall, not later than January 15 of each year, for the period from January 1 of the previous year through December 31 of the previous year, report each of the campaign expenses in excess of $100 that he incurs and each amount in excess of $100 that he disposes of pursuant to NRS 294A.160 during the period on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the candidate under penalty of perjury. The provisions of this subsection apply to the candidate:
(a) Beginning the year of the general election for that office through the year immediately preceding the next general election for that office; and
(b) Each year immediately succeeding a calendar year during which the candidate disposes of contributions pursuant to NRS 294A.160.
2. Every candidate for state, district, county or township office at a primary or general election shall, if the general election for the office for which he is a candidate is held on or after January 1 and before the July 1 immediately following that January 1, not later than:
(a) Seven days before the primary election [,] for that office, for the period from [30 days before the regular session of the Legislature after the last election for that office up to] the January 1 immediately preceding the primary election through 12 days before the primary election;
κ2003 Statutes of Nevada, Page 3006 (CHAPTER 476, AB 529)κ
(b) Seven days before the general election [, whether or not the candidate won the primary election,] for that office, for the period from [12] 11 days before the primary election [up to] through 12 days before the general election; and
(c) [The 15th day of the second month after the general election, for the remaining period up to 30 days before the next regular session of the Legislature,
list] July 15 of the year of the general election for that office, for the period from 11 days before the general election through June 30 of that year,
report each of the campaign expenses in excess of $100 that he incurs during the period on [forms] the form designed and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362.] act. Each form must be signed by the candidate under penalty of perjury.
[2.] 3. Every candidate for state, district, county or township office at a primary or general election shall, if the general election for the office for which he is a candidate is held on or after July 1 and before the January 1 immediately following that July 1, not later than:
(a) Seven days before the primary election for that office, for the period from the January 1 immediately preceding the primary election through 12 days before the primary election; and
(b) Seven days before the general election for that office, for the period from 11 days before the primary election through 12 days before the general election,
report each of the campaign expenses in excess of $100 that he incurs during the period on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the candidate under penalty of perjury.
4. Except as otherwise provided in subsection [3,] 5, every candidate for a district office at a special election shall, not later than:
(a) Seven days before the special election, for the period from his nomination [up to] through 12 days before the special election; and
(b) [Sixty] Thirty days after the special election, for the remaining period [up to 30 days after] through the special election,
[list] report each of the campaign expenses in excess of $100 that he incurs during the period on [forms] the form designed and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362.] act. Each form must be signed by the candidate under penalty of perjury.
[3.] 5. Every candidate for state, district, county, municipal or township office at a special election to determine whether a public officer will be recalled shall [list] report each of the campaign expenses in excess of $100 that he incurs on [forms] the form designed and provided by the Secretary of State pursuant to section 1 of this [section and NRS 294A.362] act and signed by the candidate under penalty of perjury, [60] 30 days after:
(a) The special election, for the period from the filing of the notice of intent to circulate the petition for recall [up to 30 days after] through the special election; or
(b) [A] If the special election is not held because a district court determines that the petition for recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the period from the filing of the notice of intent to circulate the petition for recall [up to] through the date of the district courts decision.
κ2003 Statutes of Nevada, Page 3007 (CHAPTER 476, AB 529)κ
[4.] 6. Reports of campaign expenses must be filed with the officer with whom the candidate filed the declaration of candidacy or acceptance of candidacy. A candidate may mail or transmit the report to that officer by regular mail, certified mail [. If certified mail is used, the date of mailing] , facsimile machine or electronic means. A report shall be deemed [the date of filing.
5.] to be filed with the officer:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the officer if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
7. County clerks who receive from candidates for legislative or judicial office, except the office of justice of the peace or municipal judge, reports of campaign expenses pursuant to [subsection 4] this section shall file a copy of each report with the Secretary of State within 10 working days after he receives the report.
[6. The forms designed and provided by the Secretary of State for the reporting of campaign expenses pursuant to this section must be designed to be used by a candidate to record in the form of a list each campaign expense as he incurs it.]
Sec. 9. NRS 294A.210 is hereby amended to read as follows:
294A.210 1. Every person who is not under the direction or control of a candidate for an office at a primary election, primary city election, general election or general city election, of a group of such candidates or of any person involved in the campaign of that candidate or group who makes an expenditure on behalf of the candidate or group which is not solicited or approved by the candidate or group, and every committee for political action, political party or committee sponsored by a political party which makes an expenditure on behalf of such a candidate or group of candidates shall, not later than January 15 of each year that the provisions of this subsection apply to the person, committee or political party, for the period from January 1 of the previous year through December 31 of the previous year, report each expenditure made during the period on behalf of the candidate, the group of candidates or a candidate in the group of candidates in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the committee or political party under penalty of perjury. The provisions of this subsection apply to the person, committee or political party beginning the year of the general election or general city election for that office through the year immediately preceding the next general election or general city election for that office.
2. Every person, committee or political party described in subsection 1 which makes an expenditure on behalf of a candidate for office at a primary election, primary city election, general election or general city election or a group of such candidates shall, if the general election or general city election for the office for which the candidate or a candidate in the group of candidates seeks election is held on or after January 1 and before the July 1 immediately following that January 1, not later than:
(a) Seven days before [a] the primary election or primary city election [,] for that office, for the period from [30 days after the last election for that office to] the January 1 immediately preceding the primary election or primary city election through 12 days before the primary election or primary city election;
κ2003 Statutes of Nevada, Page 3008 (CHAPTER 476, AB 529)κ
primary city election through 12 days before the primary election or primary city election;
(b) Seven days before [a] the general election or general city election [, whether or not the candidate won the primary election or primary city election,] for that office, for the period from [12] 11 days before the primary election or primary city election [to] through 12 days before the general election or general city election; and
(c) [The 15th day of the second month after a general election or general city election, for the remaining period up to 30 days after the general election or general city election,
list] July 15 of the year of the general election or general city election for that office, for the period from 11 days before the general election or general city election through the June 30 of that year,
report each expenditure made during the period on behalf of [a candidate or] the candidate, the group of candidates or a candidate in the group of candidates in excess of $100 on [forms] the form designed and provided by the Secretary of State [and] pursuant to section 1 of this act. The form must be signed by the person or a representative of the [group] committee or political party under penalty of perjury. [The report must also include identification of expenditures which the person or group made cumulatively in excess of $100 since the beginning of the first reporting period.
2.] 3. Every person, committee or political party described in subsection 1 which makes an expenditure on behalf of a candidate for office at a primary election, primary city election, general election or general city election or on behalf of a group of such candidates shall, if the general election or general city election for the office for which the candidate or a candidate in the group of candidates seeks election is held on or after July 1 and before the January 1 immediately following that July 1, not later than:
(a) Seven days before the primary election or primary city election for that office, for the period from the January 1 immediately preceding the primary election or primary city election through 12 days before the primary election or primary city election; and
(b) Seven days before the general election or general city election for that office, for the period from 11 days before the primary election or primary city election through 12 days before the general election or general city election,
report each expenditure made during the period on behalf of the candidate, the group of candidates or a candidate in the group of candidates in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the committee or political party under penalty of perjury.
4. Except as otherwise provided in subsection 5, every person, committee or political party described in subsection 1 which makes an expenditure on behalf of a candidate for office at a special election or on behalf of a group of such candidates shall, not later than:
(a) Seven days before the special election for the office for which the candidate or a candidate in the group of candidates seeks election, for the period from the nomination of the candidate through 12 days before the special election; and
κ2003 Statutes of Nevada, Page 3009 (CHAPTER 476, AB 529)κ
(b) Thirty days after the special election, for the remaining period through the special election,
report each expenditure made during the period on behalf of the candidate, the group of candidates or a candidate in the group of candidates in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the committee or political party under penalty of perjury.
5. Every person, committee or political party described in subsection 1 which makes an expenditure on behalf of a candidate for office at a special election to determine whether a public officer will be recalled or on behalf of a group of such candidates shall list each expenditure made on behalf of the candidate, the group of candidates or a candidate in the group of candidates in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act and signed by the person or a representative of the committee or political party under penalty of perjury, 30 days after:
(a) The special election, for the period from the filing of the notice of intent to circulate the petition for recall through the special election; or
(b) If the special election is not held because a district court determines that the petition for recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the period from the filing of the notice of intent to circulate the petition for recall through the date of the district courts decision.
6. Expenditures made within the State or made elsewhere but for use within the State, including expenditures made outside the State for printing, television and radio broadcasting or other production of the media, must be included in the report.
[3. If the candidate is elected from one county, the reports must be filed with the county clerk of that county. If the candidate is elected from one city, the reports must be filed with the city clerk of that city. Otherwise, the]
7. The reports must be filed with :
(a) If the candidate is elected from one county, the county clerk of that county;
(b) If the candidate is elected from one city, the city clerk of that city; or
(c) If the candidate is elected from more than one county or city, the Secretary of State.
8. If an expenditure is made on behalf of a group of candidates, the reports must be [made to the officer appropriate for each candidate and] itemized by the candidate. A person may [make] mail or transmit his report to the appropriate officer by regular mail, certified mail [. If certified mail is used, the date of mailing] , facsimile machine or electronic means. A report shall be deemed [the date of filing.
4.] to be filed with the officer:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the officer if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
9. Each county clerk or city clerk who receives a report pursuant to [subsection 3] this section shall file a copy of the report with the Secretary of State within 10 working days after he receives the report.
κ2003 Statutes of Nevada, Page 3010 (CHAPTER 476, AB 529)κ
[5. The forms designed and provided by the Secretary of State for the reporting of expenditures pursuant to this section must be designed to be used by the person or representative of the group to record in the form of a list each expenditure as it is made.]
10. Every person, committee or political party described in subsection 1 shall file a report required by this section even if he or it receives no contributions.
Sec. 10. NRS 294A.220 is hereby amended to read as follows:
294A.220 1. Every person or group of persons organized formally or informally who advocates the passage or defeat of a question or group of questions on the ballot at [any election including any recall or special] a primary election , primary city election, general election or general city election, shall, not later than January 15 of each year that the provisions of this subsection apply to the person or group of persons, for the period from January 1 of the previous year through December 31 of the previous year, report each expenditure made during the period on behalf of or against the question, the group of questions or a question in the group of questions on the ballot in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the group under penalty of perjury. The provisions of this subsection apply to the person or group of persons:
(a) Each year in which an election or city election is held for a question for which the person or group advocates passage or defeat; and
(b) The year after each year described in paragraph (a).
2. If a question is on the ballot at a primary election or primary city election and the general election or general city election immediately following that primary election or primary city election is held on or after January 1 and before the July 1 immediately following that January 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection. If a question is on the ballot at a general election or general city election held on or after January 1 and before the July 1 immediately following that January 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection. A person or group of persons described in this subsection shall, not later than:
(a) Seven days before [a] the primary election or primary city election, for the period from [30 days after the last general election to] the January 1 immediately preceding the primary election or primary city election through 12 days before the primary election or primary city election;
(b) Seven days before [a] the general election or general city election, for the period from [12] 11 days before the primary election or primary city election [to] through 12 days before the general election or general city election; and
(c) [The 15th day of the second month after the general election or general city election, for the remaining period up to 30 days after the general election or general city election, list] July 15 of the year of the general election or general city election, for the period from 11 days before the general election or general city election through the June 30 immediately preceding that July 15,
κ2003 Statutes of Nevada, Page 3011 (CHAPTER 476, AB 529)κ
general election or general city election through the June 30 immediately preceding that July 15,
report each expenditure made during the period on behalf of or against [a question or] the question, the group of questions or a question in the group of questions on the ballot in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act and signed by the person or a representative of the group under penalty of perjury. [The report must also include the identification of expenditures which the person or group made cumulatively in excess of $100 since the beginning of the first reporting period.
2.] 3. If a question is on the ballot at a primary election or primary city election and the general election or general city election immediately following that primary election or primary city election is held on or after July 1 and before the January 1 immediately following that July 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection. If a question is on the ballot at a general election or general city election held on or after July 1 and before the January 1 immediately following that July 1, every person or group of persons organized formally or informally who advocates the passage or defeat of the question or a group of questions that includes the question shall comply with the requirements of this subsection. A person or group of persons described in this subsection shall, not later than:
(a) Seven days before the primary election or primary city election, for the period from the January 1 immediately preceding the primary election or primary city election through 12 days before the primary election or primary city election; and
(b) Seven days before the general election or general city election, for the period from 11 days before the primary election or primary city election through 12 days before the general election or general city election,
report each expenditure made during the period on behalf of or against the question, the group of questions or a question in the group of questions on the ballot in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the group under penalty of perjury.
4. Except as otherwise provided in subsection 5, every person or group of persons organized formally or informally who advocates the passage or defeat of a question or group of questions on the ballot at a special election shall, not later than:
(a) Seven days before the special election, for the period from the date the question qualified for the ballot through 12 days before the special election; and
(b) Thirty days after the special election, for the remaining period through the special election,
report each expenditure made during the period on behalf of or against the question, the group of questions or a question in the group of questions on the ballot in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act. The form must be signed by the person or a representative of the group under penalty of perjury.
κ2003 Statutes of Nevada, Page 3012 (CHAPTER 476, AB 529)κ
5. Every person or group of persons organized formally or informally who advocates the passage or defeat of a question or group of questions on the ballot at a special election to determine whether a public officer will be recalled shall list each expenditure made during the period on behalf of or against the question, the group of questions or a question in the group of questions on the ballot in excess of $100 on the form designed and provided by the Secretary of State pursuant to section 1 of this act and signed by the person or a representative of the group under penalty of perjury, 30 days after:
(a) The special election, for the period from the filing of the notice of intent to circulate the petition for recall through the special election; or
(b) If the special election is not held because a district court determines that the petition for recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the period from the filing of the notice of intent to circulate the petition for recall through the date of the district courts decision.
6. Expenditures made within the State or made elsewhere but for use within the State, including expenditures made outside the State for printing, television and radio broadcasting or other production of the media, must be included in the report.
[3. If the question is submitted to the voters of only one county, the reports must be filed with the county clerk of that county. If the question is submitted to the voters of only one city, the reports must be filed with the city clerk of that city. Otherwise, the]
7. The reports required pursuant to this section must be filed with :
(a) If the question is submitted to the voters of one county, the county clerk of that county;
(b) If the question is submitted to the voters of one city, the city clerk of that city; or
(c) If the question is submitted to the voters of more than one county or city, the Secretary of State.
8. If an expenditure is made on behalf of a group of questions, the reports [must be made to the officer appropriate for each question and] must be itemized by question. A person may [make] mail or transmit his report to the appropriate filing officer by regular mail, certified mail [. If certified mail is used, the date of mailing] , facsimile machine or electronic means. A report shall be deemed [the date of filing.
4.] to be filed with the filing officer:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the filing officer if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
9. Each county clerk or city clerk who receives a report pursuant to [subsection 3] this section shall file a copy of the report with the Secretary of State within 10 working days after he receives the report.
[5. The form designed and provided by the Secretary of State for the reporting of expenditure pursuant to this section must be designed to be used by the person or representative of the group to record in the form of a list each expenditure as it is made.]
Sec. 11. NRS 294A.270 is hereby amended to read as follows:
294A.270 1. Except as otherwise provided in subsection 3, each committee for the recall of a public officer shall, not later than:
κ2003 Statutes of Nevada, Page 3013 (CHAPTER 476, AB 529)κ
(a) Seven days before the special election to recall a public officer, for the period from the filing of the notice of intent to circulate the petition for recall [up to] through 12 days before the special election; and
(b) Thirty days after the election, for the remaining period [up to] through the election,
[list] report each contribution received or made by the committee in excess of $100 on [a] the form designed and provided by the Secretary of State [and] pursuant to section 1 of this act. The form must be signed by a representative of the committee under penalty of perjury.
2. If a petition for the purpose of recalling a public officer is not filed before the expiration of the notice of intent, the committee for the recall of a public officer shall, not later than 30 days after the expiration of the notice of intent, [list] report each contribution received [or] by the committee, and each contribution made by the committee in excess of $100.
3. If a court does not order a special election for the recall of the public officer, the committee for the recall of a public officer shall, not later than 30 days after the court determines that an election will not be held, for the period from the filing of the notice of intent to circulate the petition for recall [up to] through the day the court determines that an election will not be held, [list] report each contribution received [or] by the committee, and each contribution made by the committee in excess of $100.
4. Each report of contributions must be filed with the Secretary of State. The committee may mail or transmit the report by regular mail, certified mail [. If certified mail is used, the date of mailing] , facsimile machine or electronic means. A report shall be deemed [the date of filing.] to be filed with the Secretary of State:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the Secretary of State if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
5. The name and address of the contributor and the date on which the contribution was received must be included on the [list] report for each contribution, whether from or to a natural person, association or corporation, in excess of $100 and contributions which a contributor or the committee has made cumulatively in excess of that amount since the beginning of the [first] current reporting period. [The form designed and provided by the Secretary of State for the reporting of contributions pursuant to this section must be designed to be used by the committee to record in the form of a list each contribution as it is received or made.]
Sec. 12. NRS 294A.280 is hereby amended to read as follows:
294A.280 1. Except as otherwise provided in subsection 3, each committee for the recall of a public officer shall, not later than:
(a) Seven days before the special election to recall a public officer, for the period from the filing of the notice of intent to circulate the petition for recall [up to] through 12 days before the special election; and
(b) Thirty days after the election, for the remaining period [up to] through the election,
[list] report each expenditure made by the committee in excess of $100 on [a] the form designed and provided by the Secretary of State [and] pursuant to section 1 of this act. The form must be signed by a representative of the committee under penalty of perjury.
κ2003 Statutes of Nevada, Page 3014 (CHAPTER 476, AB 529)κ
2. If a petition for the purpose of recalling a public officer is not filed before the expiration of the notice of intent, the committee for the recall of a public officer shall, not later than 30 days after the expiration of the notice of intent, [list] report each expenditure made by the committee in excess of $100.
3. If a court does not order a special election for the recall of the public officer, the committee for the recall of a public officer shall, not later than 30 days after the court determines that an election will not be held, for the period from the filing of the notice of intent to circulate the petition for recall [up to] through the day the court determines that an election will not be held, [list] report each expenditure made by the committee in excess of $100.
4. [The report must also include identification of expenditures which the committee for the recall of a public officer made cumulatively in excess of $100 since the beginning of the first reporting period.
5.] Each report of expenditures must be filed with the Secretary of State. The committee may mail or transmit the report to the Secretary of State by regular mail, certified mail [. If certified mail is used, the date of mailing] , facsimile machine or electronic means. A report shall be deemed [the date of filing.
6. The form designed and provided by the Secretary of State for the reporting of expenditures pursuant to this section must be designed to be used by a committee to record in the form of a list each expenditure as it is made.] to be filed with the Secretary of State:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the Secretary of State if the report was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
Sec. 13. NRS 294A.360 is hereby amended to read as follows:
294A.360 1. Every candidate for city office [where the] at a primary city election or general city election [is preceded by a primary city election] shall file the reports in the manner required by NRS 294A.120 [, 294A.200 and 294A.350] and 294A.200 for other offices not later than January 15 of each year, for the period from January 1 of the previous year through December 31 of the previous year. The provisions of this subsection apply to the candidate:
(a) Beginning the year of the general city election for that office through the year immediately preceding the next general city election for that office; and
(b) Each year immediately succeeding a calendar year during which the candidate disposes of contributions pursuant to NRS 294A.160.
2. Every candidate for city office at a primary city election or general city election, if the general city election for the office for which he is a candidate is held on or after January 1 and before the July 1 immediately following that January 1, shall file the reports in the manner required by NRS 294A.120 and 294A.200 for other offices not later than:
(a) Seven days before the primary city election [,] for that office, for the period from [30 days after the last election for that office up to] the January 1 immediately preceding the primary city election through 12 days before the primary city election;
(b) Seven days before the general city election [, whether or not the candidate won the primary city election,] for that office, for the period from [12] 11 days before the primary city election [up to] through 12 days before the general city election; and
κ2003 Statutes of Nevada, Page 3015 (CHAPTER 476, AB 529)κ
[12] 11 days before the primary city election [up to] through 12 days before the general city election; and
(c) [The 15th day of the second month after the general city election, for the remaining period up to 30 days after the general city election.
2. Every] July 15 of the year of the general city election for that office, for the period from 11 days before the general city election through the June 30 of that year.
3. Every candidate for city office at a primary city election or general city election, if the general city election for the office for which he is a candidate is held on or after July 1 and before the January 1 immediately following that July 1, shall file the reports in the manner required by NRS 294A.120 and 294A.200 for other offices not later than:
(a) Seven days before the primary city election for that office, for the period from the January 1 immediately preceding the primary city election through 12 days before the primary city election; and
(b) Seven days before the general city election for that office, for the period from 11 days before the primary city election through 12 days before the general city election.
4. Except as otherwise provided in subsection 5, every candidate for city office [where there is no primary city] at a special election shall so file those reports:
(a) Seven days before the [general city] special election, for the period from [30 days after the last election for that office up to] his nomination through 12 days before the [general city] special election; and
(b) [The 15th day of the second month] Thirty days after the [general city] special election, for the remaining period [up to 30 days after the general city election.
3. The city clerk shall design the form for each report a candidate for city office is required to file pursuant to NRS 294A.120 and 294A.200. The form designed and provided by the city clerk for the reporting of campaign contributions and campaign expenses pursuant to this section must be designed to be used to record in the form of a list each campaign contribution as it is made and each campaign expense in excess of $100 as it is incurred.
The city clerk shall submit the form to the Secretary of State for approval. The city clerk shall not use such a form until it is approved.] through the special election.
5. Every candidate for city office at a special election to determine whether a public officer will be recalled shall so file those reports 30 days after:
(a) The special election, for the period from the filing of the notice of intent to circulate the petition for recall through the special election; or
(b) If the special election is not held because a district court determines that the petition for recall is legally insufficient pursuant to subsection 5 of NRS 306.040, for the period from the filing of the notice of intent to circulate the petition for recall through the date of the district courts decision.
Sec. 14. NRS 294A.362 is hereby amended to read as follows:
294A.362 1. In addition to [filing the forms designed and provided by the Secretary of State] reporting information pursuant to NRS 294A.120, 294A.125 [and 294A.200, or the forms designed and provided by a city clerk pursuant to NRS 294A.360, as appropriate,] , 294A.200 and 294A.360, each candidate who is required to file a report of campaign contributions and expenses pursuant to NRS 294A.120, 294A.125, 294A.200 or 294A.360 shall [file a separate form relating only to] report on the form designed and provided by the Secretary of State pursuant to section 1 of this act goods and services provided in kind for which money would otherwise have been paid.
κ2003 Statutes of Nevada, Page 3016 (CHAPTER 476, AB 529)κ
candidate who is required to file a report of campaign contributions and expenses pursuant to NRS 294A.120, 294A.125, 294A.200 or 294A.360 shall [file a separate form relating only to] report on the form designed and provided by the Secretary of State pursuant to section 1 of this act goods and services provided in kind for which money would otherwise have been paid. The candidate shall list on the form each such campaign contribution in excess of $100 that he receives during the reporting period, each such campaign contribution from a contributor received during the reporting period which cumulatively exceeds $100, and each such expense in excess of $100 he incurs during the reporting period.
2. [The Secretary of State shall design the form described in subsection 1 for each candidate who is required to use the form to file a report pursuant to NRS 294A.120, 294A.125 or 294A.200. The city clerk shall design the form described in subsection 1 for each candidate who is required to use the form to file a report pursuant to NRS 294A.360. The city clerk shall submit the form to the Secretary of State for approval. The city clerk shall not use such a form until it is approved. The Secretary of State and each city clerk shall design the format of the form described in subsection 1 so that a candidate who uses the form may record in the form a list of each such campaign contribution as the contribution is received and expense in excess of $100 as it is incurred.
3.] The Secretary of State and each city clerk shall not require a candidate to list the campaign contributions and expenses described in this section on any form other than [a form designed and provided pursuant to this section.
4. Upon request, the Secretary of State shall provide a copy of the form described in subsection 1 to each candidate who is required to file a report of his campaign contributions and expenses pursuant to NRS 294A.120, 294A.125 or 294A.200. Upon request, each city clerk shall provide a copy of the form described in subsection 1 to each candidate who is required to file a report of his campaign contributions and expenses pursuant to NRS 294A.360.] the form designed and provided by the Secretary of State pursuant to section 1 of this act.
Sec. 15. NRS 294A.365 is hereby amended to read as follows:
294A.365 1. Each report of expenditures required pursuant to NRS 294A.210, 294A.220 and 294A.280 must consist of a list of [the expenditures] each expenditure in excess of $100 that was made during the periods for reporting. Each report of expenses required pursuant to NRS 294A.125 and 294A.200 must consist of a list of each expense in excess of $100 that was incurred during the periods for reporting. The list in each report must state the category and amount of the expense or expenditure and the date on which the expense was incurred or the expenditure was made.
2. The categories of expense or expenditure for use on the report of expenses or expenditures are:
(a) Office expenses;
(b) Expenses related to volunteers;
(c) Expenses related to travel;
(d) Expenses related to advertising;
(e) Expenses related to paid staff;
(f) Expenses related to consultants;
(g) Expenses related to polling;
(h) Expenses related to special events;
κ2003 Statutes of Nevada, Page 3017 (CHAPTER 476, AB 529)κ
(i) Except as otherwise provided in NRS 294A.362, goods and services provided in kind for which money would otherwise have been paid; and
(j) Other miscellaneous expenses.
3. [The Secretary of State and each city clerk shall not require a candidate to provide separately the total amount of each category of expenses described in this section.] Each report of expenses or expenditures described in subsection 1 must list the disposition of any unspent campaign contributions using the categories set forth in subsection 2 of NRS 294A.160.
Sec. 16. (Deleted by amendment.)
Sec. 17. NRS 294A.390 is hereby amended to read as follows:
294A.390 The officer from whom a candidate or entity requests a form for:
1. A declaration of candidacy;
2. An acceptance of candidacy;
3. The registration of a committee for political action pursuant to NRS 294A.230 or a committee for the recall of a public officer pursuant to NRS 294A.250; or
4. The reporting of campaign contributions, expenses or expenditures pursuant to NRS 294A.120, 294A.140, 294A.150, [294A.180,] 294A.200, 294A.210, 294A.220, 294A.270, 294A.280 or 294A.360,
shall furnish the candidate with the necessary forms for reporting and copies of the regulations adopted by the Secretary of State pursuant to this chapter. An explanation of the applicable provisions of NRS 294A.100, 294A.120, 294A.140, 294A.150, [294A.180,] 294A.200, 294A.210, 294A.220, 294A.270, 294A.280 or 294A.360 relating to the making, accepting or reporting of campaign contributions, expenses or expenditures and the penalties for a violation of those provisions as set forth in NRS 294A.100 or 294A.420 must be [printed on the forms.] developed by the Secretary of State and provided upon request. The candidate or entity shall acknowledge receipt of the material.
Sec. 18. NRS 294A.420 is hereby amended to read as follows:
294A.420 1. If the Secretary of State receives information that a person or entity that is subject to the provisions of NRS 294A.120, 294A.140, 294A.150, [294A.180,] 294A.200, 294A.210, 294A.220, 294A.230, 294A.270, 294A.280 or 294A.360 has not filed a report or form for registration pursuant to the applicable provisions of those sections, the Secretary of State may, after giving notice to that person or entity, cause the appropriate proceedings to be instituted in the First Judicial District Court.
2. Except as otherwise provided in this section, a person or entity that violates an applicable provision of NRS 294A.112, 294A.120, 294A.130, 294A.140, 294A.150, 294A.160, [294A.170, 294A.180,] 294A.200, 294A.210, 294A.220, 294A.230, 294A.270, 294A.280, 294A.300, 294A.310, 294A.320 or 294A.360 is subject to a civil penalty of not more than $5,000 for each violation and payment of court costs and attorneys fees. The civil penalty must be recovered in a civil action brought in the name of the State of Nevada by the Secretary of State in the First Judicial District Court and deposited by the Secretary of State for credit to the State General Fund in the bank designated by the Treasurer.
3. If a civil penalty is imposed because a person or entity has reported its contributions, expenses or expenditures after the date the report is due, the amount of the civil penalty is:
κ2003 Statutes of Nevada, Page 3018 (CHAPTER 476, AB 529)κ
(a) If the report is not more than 7 days late, $25 for each day the report is late.
(b) If the report is more than 7 days late but not more than 15 days late, $50 for each day the report is late.
(c) If the report is more than 15 days late, $100 for each day the report is late.
4. For good cause shown, the Secretary of State may waive a civil penalty that would otherwise be imposed pursuant to this section. If the Secretary of State waives a civil penalty pursuant to this subsection, the Secretary of State shall:
(a) Create a record which sets forth that the civil penalty has been waived and describes the circumstances that constitute the good cause shown; and
(b) Ensure that the record created pursuant to paragraph (a) is available for review by the general public.
Sec. 19. Chapter 281 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in subsection 2, if a public officer who was appointed to the office for which he is serving is entitled to receive annual compensation of $6,000 or more for serving in that office, he shall file with the Commission a statement of financial disclosure, as follows:
(a) A public officer appointed to fill the unexpired term of an elected or appointed public officer shall file a statement of financial disclosure within 30 days after his appointment.
(b) Each public officer appointed to fill an office shall file a statement of financial disclosure on or before January 15 of each year of the term, including the year the term expires.
2. If a person is serving in a public office for which he is required to file a statement pursuant to subsection 1, he may use the statement he files for that initial office to satisfy the requirements of subsection 1 for every other public office to which he is appointed and in which he is also serving.
3. A judicial officer who is appointed to fill the unexpired term of a predecessor or to fill a newly created judgeship shall file a statement of financial disclosure pursuant to the requirements of Canon 4I of the Nevada Code of Judicial Conduct. Such a statement of financial disclosure must include, without limitation, all information required to be included in a statement of financial disclosure pursuant to NRS 281.571.
4. The Commission shall provide written notification to the Secretary of State of the public officers who failed to file the statements of financial disclosure required by subsection 1 or who failed to file those statements in a timely manner. The notice must be sent within 30 days after the deadlines set forth in subsection 1 and must include:
(a) The name of each public officer who failed to file his statement of financial disclosure within the period before the notice is sent;
(b) The name of each public officer who filed his statement of financial disclosure after the deadlines set forth in subsection 1 but within the period before the notice is sent;
(c) For the first notice sent after the public officer filed his statement of financial disclosure, the name of each public officer who filed his statement of financial disclosure after the deadlines set forth in subsection 1 but within the period before the notice is sent; and
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(d) For each public officer listed in paragraph (c), the date on which the statement of financial disclosure was due and the date on which the public officer filed the statement.
5. In addition to the notice provided pursuant to subsection 4, the Commission shall notify the Secretary of State of each public officer who files a statement of financial disclosure more than 30 days after the deadlines set forth in subsection 1. The notice must include the information described in paragraphs (c) and (d) of subsection 4.
6. A statement of financial disclosure shall be deemed to be filed with the Commission:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the Commission if the statement was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
Sec. 20. NRS 281.411 is hereby amended to read as follows:
281.411 NRS 281.411 to 281.581, inclusive, and section 19 of this act may be cited as the Nevada Ethics in Government Law.
Sec. 21. NRS 281.471 is hereby amended to read as follows:
281.471 The Commission shall:
1. Adopt procedural regulations:
(a) To facilitate the receipt of inquiries by the Commission;
(b) For the filing of a request for an opinion with the Commission;
(c) For the withdrawal of a request for an opinion by the person who filed the request; and
(d) To facilitate the prompt rendition of opinions by the Commission.
2. Prescribe, by regulation, forms for the submission of statements of financial disclosure and procedures for the submission of statements of financial disclosure filed pursuant to section 19 of this act and forms and procedures for the submission of statements of acknowledgment filed by public officers pursuant to NRS 281.552, maintain files of such statements and make the statements available for public inspection.
3. Cause the making of such investigations as are reasonable and necessary for the rendition of its opinions pursuant to this chapter.
4. [Inform] Except as otherwise provided in section 19 of this act, inform the Attorney General or district attorney of all cases of noncompliance with the requirements of this chapter.
5. Recommend to the Legislature such further legislation as the Commission considers desirable or necessary to promote and maintain high standards of ethical conduct in government.
6. Publish a manual for the use of public officers and employees that contains:
(a) Hypothetical opinions which are abstracted from opinions rendered pursuant to subsection 1 of NRS 281.511, for the future guidance of all persons concerned with ethical standards in government;
(b) Abstracts of selected opinions rendered pursuant to subsection 2 of NRS 281.511; and
(c) An abstract of the requirements of this chapter.
The Legislative Counsel shall prepare annotations to this chapter for inclusion in the Nevada Revised Statutes based on the abstracts and published opinions of the Commission.
κ2003 Statutes of Nevada, Page 3020 (CHAPTER 476, AB 529)κ
Sec. 22. NRS 281.552 is hereby amended to read as follows:
281.552 1. Every public officer shall acknowledge that he has received, read and understands the statutory ethical standards. The acknowledgment must be on a form prescribed by the Commission and must accompany the first statement of financial disclosure that the public officer is required to file with the Commission pursuant to section 19 of this act or the Secretary of State pursuant to NRS 281.561.
2. The Commission and the Secretary of State shall retain an acknowledgment filed pursuant to this section for 6 years after the date on which the acknowledgment was filed.
3. Willful refusal to execute and file the acknowledgment required by this section constitutes nonfeasance in office and is a ground for removal pursuant to NRS 283.440.
Sec. 23. NRS 281.561 is hereby amended to read as follows:
281.561 1. [Except as otherwise provided in subsection 2 or 3, if a] Each candidate for public office [or a public officer is] who will be entitled to receive annual compensation of $6,000 or more for serving in the office [in question,] that he is seeking and each public officer who was elected to the office for which he is serving shall file with the [Commission and with the officer with whom declarations of candidacy for the office in question are filed,] Secretary of State a statement of financial disclosure, as follows:
(a) A candidate for nomination, election or reelection to public office shall file a statement of financial disclosure no later than the 10th day after the last day to qualify as a candidate for the office [.
(b) A public officer appointed to fill the unexpired term of an elected public officer shall file a statement of financial disclosure within 30 days after his appointment.
(c) Every public officer, whether appointed or elected,] ; and
(b) Each public officer shall file a statement of financial disclosure on or before [March 31] January 15 of each year of the term, including the year the term expires.
[(d) A public officer who leaves office on a date other than the expiration of his term or anniversary of his appointment or election, shall file a statement of financial disclosure within 60 days after leaving office.
2. A statement filed pursuant to one of the paragraphs of subsection 1 may be used to satisfy the requirements of another paragraph of subsection 1 if the initial statement was filed not more than 3 months before the other statement is required to be filed.
3. If a person is serving in a public office for which he is required to file a statement pursuant to subsection 1, he may use the statement he files for that initial office to satisfy the requirements of subsection 1 for every other public office in which he is also serving.
4. A person may satisfy the requirements of subsection 1 by filing with the Commission a copy of a statement of financial disclosure that was filed pursuant to the requirements of a specialized or local ethics committee if the form of the statement has been approved by the Commission.
5.] 2. A candidate for judicial office or a judicial officer shall file a statement of financial disclosure pursuant to the requirements of Canon 4I of the Nevada Code of Judicial Conduct. Such a statement of financial disclosure must include, without limitation, all information required to be included in a statement of financial disclosure pursuant to NRS 281.571.
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3. A statement of financial disclosure shall be deemed to be filed with the Secretary of State:
(a) On the date that it was mailed if it was sent by certified mail; or
(b) On the date that it was received by the Secretary of State if the statement was sent by regular mail, transmitted by facsimile machine or electronic means, or delivered personally.
4. The statement of financial disclosure filed pursuant to this section must be filed on the form prescribed by the Commission pursuant to NRS 281.471.
5. The Secretary of State shall prescribe, by regulation, procedures for the submission of statements of financial disclosure filed pursuant to this section, maintain files of such statements and make the statements available for public inspection.
Sec. 24. NRS 281.573 is hereby amended to read as follows:
281.573 1. Except as otherwise provided in subsection 2, statements of financial disclosure required by the provisions of NRS 281.561 and 281.571 and section 19 of this act must be retained by the Commission [,] or Secretary of State [, county clerk and city clerk] for 6 years after the date of filing.
2. For public officers who serve more than one term in either the same public office or more than one public office, the period prescribed in subsection 1 begins on the date of the filing of the last statement of financial disclosure for the last public office held.
Sec. 25. (Deleted by amendment.)
Sec. 26. NRS 281.581 is hereby amended to read as follows:
281.581 1. [A] If the Secretary of State receives information that a candidate for public office or public officer [who] willfully fails to file his statement of financial disclosure or willfully fails to file his statement of financial disclosure in a timely manner pursuant to NRS 281.561 or section 19 of this act, the Secretary of State may, after giving notice to that person or entity, cause the appropriate proceedings to be instituted in the First Judicial District Court.
2. Except as otherwise provided in this section, a candidate for public office or public officer who willfully fails to file his statement of financial disclosure or willfully fails to file his statement of financial disclosure in a timely manner pursuant to NRS 281.561 or section 19 of this act is subject to a civil penalty and payment of court costs and attorneys fees. [Except as otherwise provided in subsection 3, the] The civil penalty must be recovered in a civil action brought in the name of the State of Nevada by the Secretary of State in the First Judicial District Court and deposited by the Secretary of State for credit to the State General Fund in the bank designated by the State Treasurer.
3. The amount of the civil penalty is:
(a) If the statement is filed not more than [7 days late, $25 for each day the statement is late.] 10 days after the applicable deadline set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19 of this act, $25.
(b) If the statement is filed more than [7 days late] 10 days but not more than [15 days late, $175 for the first 7 days, plus $50 for each additional day the statement is late.] 20 days after the applicable deadline set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19 of this act, $50.
(c) If the statement is filed more than [15 days late, $575 for the first 15 days, plus $100 for each additional day the statement is late.
κ2003 Statutes of Nevada, Page 3022 (CHAPTER 476, AB 529)κ
2. The Commission may, for] 20 days but not more than 30 days after the applicable deadline set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19 of this act, $100.
(d) If the statement is filed more than 30 days but not more than 45 days after the applicable deadline set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19 of this act, $250.
(e) If the statement is not filed or is filed more than 45 days after the applicable deadline set forth in subsection 1 of NRS 281.561 or subsection 1 of section 19 of this act, $2,000.
4. For good cause shown, the Secretary of State may waive [or reduce the civil penalty.
3. The civil penalty imposed for a violation of this section must not exceed the annual compensation for the office for which the statement was filed.
4. The civil penalty must be recovered in a civil action brought in the name of the State of Nevada by the Commission in a court of competent jurisdiction and deposited by the Commission in the account for credit to the State General Fund in the bank designated by the State Treasurer.
5. If the Commission] a civil penalty that would otherwise be imposed pursuant to this section. If the Secretary of State waives a civil penalty pursuant to [subsection 2, the Commission] this subsection, the Secretary of State shall:
(a) Create a record which sets forth that the civil penalty has been waived and describes the circumstances that constitute the good cause shown; and
(b) Ensure that the record created pursuant to paragraph (a) is available for review by the general public.
5. As used in this section, willfully means deliberately, intentionally and knowingly.
Sec. 27. NRS 294A.170 and 294A.180 are hereby repealed.
Sec. 27.5. The Secretary of State must obtain the advice and consent of the Legislative Commission before providing a form designed or revised by the Secretary of State pursuant to section 1 of this act to a person, committee, political party or group that is required to use the form.
Sec. 28. The statement of financial disclosure required to be filed on or before January 15, 2004, by a public officer with the Secretary of State pursuant to the amendatory provisions of NRS 281.561 must cover the period from the last statement of financial disclosure filed by the public officer through December 31, 2003.
Sec. 28.5. A financial disclosure statement filed with a county clerk or city clerk before January 1, 2004, must be retained by the county clerk or city clerk for 6 years after the date of filing.
Sec. 29. This act becomes effective on January 1, 2004.
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