INDEX OF STATUTES AND RESOLUTIONS OF THE 20TH SPECIAL SESSION (2003)

_______

A

ACCOUNTANTS

      Limited-liability partnerships (See also LIMITED-LIABILITY PARTNERSHIPS)

             Filing of documents with Secretary of State, 77

      Limited partnerships (See also LIMITED PARTNERSHIPS)

             Filing of documents with Secretary of State, 92

ADMINISTRATION, DEPARTMENT OF

      Budget Division

             Alcohol and drug abuse programs, duties, 238

             Remedial education programs, duties, 247, 248

             State Distributive School Account, duties, 244, 245

             State employees, reports regarding vacancies, 22

             Supplemental services or tutoring for pupils in non-Title I schools, duties, 249

             Textbooks, instructional supplies and hardware, duties regarding expenditures, 202, 241

      Director, duties regarding credit cards, debit cards and electronic transfers of money, 21

      Juvenile correctional facility, lease or installment purchase agreements for financing, 292

      Minority Affairs, Nevada Commission on, assistance, 267

ADMINISTRATIVE LAW AND PROCEDURE

      Gaming Control Board, State, adoption and codification of tax regulations, 149

ADVERTISEMENTS AND ADVERTISING

      Securities materials, exemptions from filing requirements, fees, 24, 25, 124, 125

AFFORDABLE HOUSING

      Minorities, legislative study of availability, 267

AIDS

      Fighting AIDS in Our Community Today, appropriation, 270

ALCOHOL AND DRUG ABUSE PROGRAMS

      Plan for coordination of programs, 238

ALCOHOLIC BEVERAGES

      Discount for early payment of tax, amount, 19

      Rate of taxes, 168, 169

ANTIQUES

      Gaming devices, sale without license, 15

APPROPRIATIONS

      Fighting AIDS in Our Community Today, 270

      Legislative Committee on Taxation, Public Revenue and Tax Policy, 238

      Legislative Fund, session expenses, 1, 298

      Medicaid and welfare, amount of certain appropriations decreased, 232, 234

      National College of Juvenile and Family Justice, 307

      National Judicial College, 307

      Nevada Commission for National and Community Service, 280

      Nevada Humanities Committee, Southern Nevada Office, 293

      Nevada Online Encyclopedia, 293

      Stabilize the Operation of State Government, Fund to, elimination of appropriation, 235

      State Distributive School Account, 238, 244, 253

      Taxation, Department of, certain appropriation for operational costs reduced, 235

      UNR School of Medicine

             Pediatric Diabetes and Endocrinology Center, 270

             Residency program, 270

AREA HEALTH EDUCATION CENTER PROGRAM

      Creation, 277

ATTORNEY GENERAL

      Administration Budget Account, sources, use, 59, 61, 85, 89

      Taxes, prosecution of actions, 140, 146, 155

ATTORNEYS' FEES

      Motor vehicle sales, hearings relating to franchises, 302

AUDIT DIVISION (See LEGISLATIVE COUNSEL BUREAU)

AUDITS

      Clark County School District, 237

      Fighting AIDS in Our Community Today, 270

      Gaming, adoption of regulations regarding internal audits, 274

      National and Community Service, Nevada Commission for, 280

      Nevada Humanities Committee, 293

      Real property transfer tax, county records, 170

      Taxpayers, 19

      Washoe County School District, 237

B

BANKS

      Branch offices, imposition of excise tax, 136

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Corporations generally (See CORPORATIONS)

      Depositories of public money, duties, assessments, penalties, 285-288

      Employee wages, imposition of excise tax based on

             Failure to pay, effect, 225

             Rate, 137

      Limited-liability companies (See also LIMITED-LIABILITY COMPANIES)

             Filing of documents with Secretary of State, 64

      Limited-liability partnerships, filing of documents with Secretary of State, 77

      Limited partnerships, filing of documents with Secretary of State, 93

BEER

      Discount for early payment of tax, amount, 19

      Rate of tax, 169

BOND ISSUES

      Colorado River Commission, electric system in southern Nevada, 290, 291

      Las Vegas Performing Arts Center, 295

      Newlands Federal Reclamation Project, conservation, distribution and acquisition of water, 290

      Public water or sewer systems, capital improvements, 289, 290

BOXING CONTESTS AND EXHIBITIONS

      Casino entertainment tax, exemption, 212

      Live entertainment tax, exemption, 148

BUDGET DIVISION (See ADMINISTRATION, DEPARTMENT OF)

BUSINESS AND INDUSTRY, DEPARTMENT OF

      Financial Institutions, Division of, examination of records by Department of Taxation, 221, 223, 226

      Industrial Relations, Division of

             Excise taxes on employers based on employee wages, duties, 217

             Returned checks, imposition of fees mandatory, 228

BUSINESS LICENSES

      Applications, contents, 157, 168

      Cities or counties, requirements, 192, 193

      Definitions, 156, 167

      Exemptions, 156, 167

      Failure to submit annual fee, penalty, 231

      Fees, 157, 168

      Registration of certain businesses with Department of Taxation, 20

      Requirement, 157, 168

BUSINESS TAX

      Effect of repeal on rights, duties or liability relating to taxes imposed, 253

      Prospective repeal, 236

BUSINESS TRUSTS

      Annual list, contents, filing date, fees, 106, 107

      Authorization to transact business, certificate, 107

      Business licenses, requirements, fees, penalty, 157, 168, 187, 231

      Certificate of cancellation, contents, fees, 105, 109, 110

      Certificate of correction, fees, 110

      Certificate of existence, fees, 110

      Certificate of trust

             Filing fees, 110

             Restatement, contents, 105

      Default, penalty, notice, 107, 108

      Documents filed with Secretary of State

             Electronic submission, regulations, 102

             Fees, 110

             Form and completeness, requirements, 102

             Refusal, grounds for, 102, 103

      Employee wages, imposition of excise tax based on, 142, 230

      Foreign business trusts

             Annual list, contents, fee, 102, 103

             Authorization to transact business, certificate, 103

             Default, penalty, notice, 103

             Forfeiture of right to transact business, list, 104

             Reinstatement, procedure, fees, 104

             Trustees, resignation, fee, 102

      Laws, certification fee, 110

      Live entertainment tax, applicability, 146

      Mergers, conversions, exchanges or domestications, filing of documents, 125-128

      Registration, application, cancellation, 109

      Reinstatement, procedure, fees, 108, 110

      Reservation of name, fee, 110

      Resident agents (See RESIDENT AGENTS)

      Trustees, resignation, fee, 107

C

CAMPAIGN PRACTICES

      Documents filed with Secretary of State, fees, 131

CAMPERS

      Motor vehicle franchises, applicability of laws, 299

CARSON RIVER

      Bond issue for conservation, distribution and acquisition of water, 290

CASINO ENTERTAINMENT TAX

      Applicability of tax to certain exempt establishments, 253

      Effect of repeal on rights, duties or liability relating to taxes imposed, 254

      Imposition, exemptions, 211

      Prospective repeal, 236

CHAMBERS OF COMMERCE

      Regional Business Development Advisory Council for Clark County, creation, composition, 268

CHECK-CASHING SERVICES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 137

CHECKS

      State agencies, returned check fees, 201, 216, 228

CIGARETTES

      Reimbursement for tax collection, amount, 19

      Taxes, rate, 169, 170

CITIES

      Business licenses, issuance, 193

      Excise tax based on employee wages, exemption, 141

      Live entertainment tax, exemption, 147

      Nevada Tax Commission, exchange of information, 136, 142

CIVIL PROCESS

      Fees for service on Secretary of State by certain foreign business entities, 72, 125, 126

CLARK COUNTY

      Excise tax based on employee wages, exemption, 141

      Nevada Tax Commission, exchange of information, 136, 142

      Performing arts center, financing, 294

      Regional Business Development Advisory Council

             County Commissioners, duties, 268

             Creation, composition, 268

             Duties, 268, 269

             Legislative declaration, 267

      Rental cars, additional fee, use, 294

CLOSE CORPORATIONS (For general provisions, see CORPORATIONS)

      Documents filed with Secretary of State, requirements, electronic submission, 40

COLLECTION AGENCIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 137, 225

COLORADO RIVER COMMISSION OF NEVADA

      Electric system in southern Nevada, bond issue, 290, 291

COMMERCIAL PAPER

      Dealers, imposition of excise tax based on employee wages, 137

COMMODITY DEALERS AND BROKERS

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of tax based on, 137

COMMON-INTEREST COMMUNITIES, UNIT-OWNERS' ASSOCIATIONS

      Default, when deemed to be in, 32, 53, 82, 98

      Filing of articles

             Corporations, 28, 29

             General requirements, 130

             Limited-liability limited partnerships, 85, 86

             Limited-liability partnerships, 78

             Limited partnerships, 93

             Nonprofit corporations, 53

COMMUNITY-BASED ORGANIZATIONS

      Early childhood education programs, grants, 250

COMMUNITY REDEVELOPMENT

      Total annual revenue payable to agencies in smaller municipalities, 289

 

COMPUTERS AND INFORMATION SYSTEMS

      Department of Information Technology, installment purchase agreement for mainframe computer, 291

      Prenatal or obstetrical services, development of database of clinical practitioners, 276

CONFIDENTIAL AND PRIVILEGED INFORMATION

      Gaming Control Board, State, 151

      Taxation, Department of, 135, 136, 142, 151

CONTRACTORS

      Public works, compliance with state and local laws, 21

CONTRACTS

      Public works, required provisions, 21

CONVENTIONS

      Business license exemption, 158, 168

      Casino entertainment tax, exemptions, 212

      Live entertainment tax, exemptions, 148

COPYRIGHTS

      Owner or lessor engaged in licensure of other users, imposition of excise tax on employee wages, 137

CORPORATIONS

      Annual list, filing date, fees, 30-32

      Articles of incorporation

             Amendment, procedures, fee, 35, 38

             Certification fees, 39

             Contents, 27, 28

             Filing fees, 37, 38

             Refusal to accept for filing, grounds, 28

             Restatement, procedure, fees, 35, 39

             Termination of amendment, fee, 35, 38

      Authorization to transact business, certificate, 31

      Bankruptcy, effect of filing order of reorganization, 36

      Banks (See BANKS)

      Business licenses, requirements, fees, penalty, 157, 168, 183, 231

      Certificate of corporate existence, execution fee, 39

      Directors or officers, resignation, filing fee, 31

      Dissolution, filing of certificate, fee, 36, 39

      Documents filed with Secretary of State

             Correction, procedure, fee, 27

             Electronic submission, regulations, 27, 40

             Form and completeness, requirements, 26, 40

             Imaging, authority of Secretary, 27

             Mergers, conversions, exchanges or domestications, 125-128

             Refusal to accept, grounds, 26, 28

      Employee wages, imposition of excise tax based on, 142, 230

      Foreign corporations (See FOREIGN CORPORATIONS)

      Gaming corporations (See also GAMING)

             Acquisition or disposition of interest, approval, 2, 13

             Internal audits, regulations, 274

      Laws governing corporations, certification fee, 39

      Live entertainment tax, applicability, 146

      Reinstatement, procedure, fees, 33, 34

      Renewal or revival of charter, procedure, 37

      Resident agents (See RESIDENT AGENTS)

      Stock, filing of certificates regarding, fees, 38

CORPORATIONS SOLE

      Business license, exemption, 156, 157, 168

      Casino entertainment tax, exemption, 212

      Default, time, notice, 58

      Documents filed with Secretary of State, requirements, 56, 57

      Excise tax based on employee wages, exemption, 141

      Live entertainment tax, exemption, 148

      Real property transfer tax, exemption removed, 175

      Resident agents (See RESIDENT AGENTS)

CORRECTIONS, DEPARTMENT OF

      Women's prison, lease or installment purchase agreements, 291

COUNTIES

      Business licenses, issuance, 192

      Excise tax based on employee wages, exemption, 141

      Live entertainment tax, exemption, 147

      Nevada Tax Commission, exchange of information, 136, 142

COUNTY HOSPITAL DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

COUNTY RECORDERS

      Public utility security instruments, fees, 130

      Real property transfer tax, duties, reimbursement, 170

COUNTY TREASURERS

      Securities used as collateral, reports, 288

COURT COSTS AND FEES

      Motor vehicle sales, hearings relating to franchises, 302

CREDIT CARDS

      Processing companies, imposition of excise tax on employee wages, 137

      State agencies, payment by credit card, 18, 19, 21

CREDIT UNIONS

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Depositories of public money, duties, assessments, penalties, 285-288

      Employee wages, imposition of excise tax based on, exemptions, 135

CREDITORS

      Judgment creditors, satisfaction of judgment against limited-liability companies or limited partnerships, 71, 101

CRIMES AND PUNISHMENTS

      Business entities, excise tax based on employee wages, unlawful acts, 141, 146

      Financial institution excise taxes, unlawful acts, 135, 140

      Live entertainment tax, unlawful acts, 150, 155

      Securities violations, 272

CRIMINAL HISTORY RECORDS

      Gaming employees, investigation, 5, 6, 16

CULINARY AND HOSPITALITY ACADEMY OF LAS VEGAS

      Vocational training facility, financing, 298

CULTURAL AFFAIRS, DEPARTMENT OF

      Nevada Humanities Committee, appropriation, 293

      Nevada Online Encyclopedia, creation, appropriation, 293

D

DEBIT CARDS

      State agencies, payment by debit card, 18, 19, 21

DEBT ADJUSTING COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on

             Failure to pay, effect, 225, 227

             Rate, 137

DEFERRED DEPOSIT SERVICES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 137

DEPOSITORIES OF PUBLIC MONEY

      Annual assessment, levy, 286

      County treasurers, deposits, reports from State Treasurer, 287, 288

      Definitions, 285

      Fines for violations, 286

      Letters of credit, use of collateral, 286, 287

      Monitoring of collateral, establishment of program, 285

DEVELOPMENT CORPORATIONS

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Corporations generally (See CORPORATIONS)

      Employee wages, imposition of excise tax based on

             Failure to pay, effect, 225

             Rate, 137

DISCRIMINATION

      Clark County, assistance to underutilized businesses, 267-269

DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, powers of certain districts, 281-284

      Live entertainment tax, exemption, 147

      Regional Business Development Advisory Council for Clark County, creation, composition, 268

E

ECONOMIC DEVELOPMENT, COMMISSION ON

      Partial exemption from payroll tax for certain businesses, approval, 144, 164

ECONOMIC REVITALIZATION AND DIVERSIFICATION, CORPORATIONS FOR

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Corporations generally (See CORPORATIONS)

      Employee wages, imposition of excise tax based on

             Failure to pay, effect, 225

             Rate, 137

EDUCATION, DEPARTMENT OF

      Basic support guarantee, duties, 242

      Early childhood education programs, duties, 251

      Remedial education programs, duties, 247, 248

      Special education program units, duties, 243

      State Distributive School Account (See SCHOOL FINANCES AND FUNDS)

      Supplemental services or tutoring for pupils in non-Title I schools, duties, 249

      Textbooks, instructional supplies and hardware, duties regarding expenditures, 202, 241

EDUCATION, STATE BOARD OF

      Alternative class-size reduction programs, report, 240

      Special education program units, authorized expenditures, 243

EDUCATIONAL ACCOUNTABILITY AND PROGRAM EVALUATION, LEGISLATIVE BUREAU OF

      Alternative class-size reduction programs, reports, duties, 240

      Early childhood education programs, report, 251

      Regional training programs, evaluation, 246

      Remedial education programs, duties, 247, 248

      Supplemental services or tutoring for pupils in non-Title I schools, duties, 249

ELECTIONS

      Fees for documents filed with Secretary of State, 131

ELECTRIC COMPANIES

      Rates, increase to equal amount of tax liability, authority, 236

ELECTRONIC TRANSFERS OF MONEY

      State agencies, payment by electronic transfer, 18, 19, 21

EMPLOYEE LEASING COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 218, 231

      Excise tax on employers based on employee wages, 142, 230

EMPLOYEE WAGES, EXCISE TAX BASED ON

      Administration and enforcement of laws, 141

      Credits and refunds, 144-146

      Deduction of amounts paid for health insurance or health benefit plan, 143

      Definitions, 141

      Delinquent taxes, notice, demand for payment, 160, 161

      Failure to file return, effect, 158

      Failure to pay tax, penalty, 159

      Financial institutions (See FINANCIAL INSTITUTION EXCISE TAXES)

      Fraud or evasion of payment of tax, penalty, 146

      Judgments for taxpayers, interest, 145

      Overpayments, interest, claims, 144, 145

      Partial exemption for certain new or expanded businesses, 144, 158, 164

      Rate of tax, 142, 230

      Records of employer

             Examination by Department of Taxation, 141

             Maintenance and retention, penalty for violation, 141

      Waiver of interest or penalties, 159

EMPLOYERS AND EMPLOYEES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Clark County, assistance to underutilized businesses, 267-269

      Excise taxes (See EMPLOYEE WAGES, EXCISE TAX BASED ON; FINANCIAL INSTITUTION EXCISE TAXES)

      Live entertainment tax, imposition, 146-155

      Minorities, legislative study of availability of employment for, 267

EMPLOYMENT, TRAINING AND REHABILITATION, DEPARTMENT OF

      Excise taxes on employers based on employee wages, duties of Employment Security Division, 215

      Returned checks, Employment Security Division required to impose fees, 216

ENGINEERS

      Limited-liability companies (See also LIMITED-LIABILITY COMPANIES)

             Filing of documents with Secretary of State, 65

      Limited-liability partnerships (See also LIMITED-LIABILITY PARTNERSHIPS)

             Filing of documents with Secretary of State, 78

      Limited partnerships (See also LIMITED PARTNERSHIPS)

             Filing of documents with Secretary of State, 93

ENTERTAINMENT TAX (See LIVE ENTERTAINMENT TAX)

EQUAL RIGHTS COMMISSION, NEVADA

      Nevada Commission on Minority Affairs, cooperation with, 267

EVIDENCE

      Securities, offering forged documents in evidence unlawful, penalty, 272

EXAMINERS, STATE BOARD OF

      Remedial education programs, duties, 248

      Supplemental services or tutoring for pupils in non-Title I schools, duties, 249

      Taxes, duties, 138, 140, 144, 153, 155

F

FAIR AND RECREATION BOARDS

      Investments, 281-284

      Nevada Tax Commission, exchange of information, 136, 142

FALSE PRETENSES AND MISREPRESENTATIONS

      Securities, unlawful acts, 272

      Taxes, unlawful acts, 140, 146, 155

FEDERAL HOME LOAN BANK

      Letters of credit issued by, use as collateral by depositories of public money, 286, 287

FELONIES

      Gaming licensees, detention of person suspected of felony, 15

      Securities violations, 273

FIGHTING AIDS IN OUR COMMUNITY TODAY

      Appropriation, 270

FINANCE COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 137, 225

FINANCE, STATE BOARD OF

      Collateral of depositories of public money, duty removed, 287

FINANCIAL INSTITUTION EXCISE TAXES

      Administration and enforcement of laws, 135

      Branch offices of banks, rate of tax, 136

      Credits and refunds, 138-140

      Definitions, 133-135

      Delinquent taxes, notice, demand for payment, 160, 161

      Extension of time for payment, 138

      Failure to file return, effect, 158

      Failure to pay tax, penalty, 159

      Fraud or evasion of payment of tax, penalty, 140

      Judgments for taxpayers, interest, 140

      Overpayments, interest, claims, 139

      Records of institution

             Examination by Department of Taxation, 135

             Maintenance and retention, penalty for violation, 135

      Wages, tax based on

             Deduction from employees' wages prohibited, 137

             Health insurance or health benefit plans, deduction of amounts paid for, 137, 138

             Rate of tax, 137

      Waiver of interest or penalties, 159

FINES

      Business license, violations, 231

      Depositories of public money, violations, 286

      Excise taxes based on employee wages, violations, 159

      Live entertainment tax, violations, 152

FINGERPRINTS

      Gaming employees, applicants for registration, 5, 6

FIRE PROTECTION DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

FISCAL ANALYSIS DIVISION (See LEGISLATIVE COUNSEL BUREAU)

FLOOD CONTROL DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

FOREIGN CORPORATIONS (For general provisions, see CORPORATIONS)

      Annual list, contents, filing date, fees, 45, 46

      Annual statement, publication, contents, 47

      Authorization to transact business, certificate, 46

      Business licenses, requirements, fees, penalty, 157, 168, 184, 231

      Default, time, penalty, notice, 46

      Directors and officers, resignation, filing fee, 45

      Documents filed with Secretary of State

             Corrections, procedure, fee, 41

             Electronic transmission, regulations, 40

             Form and completeness, requirements, 40

             Imaging, authority of Secretary, 41

             Mergers, conversions, exchanges or domestications, 125-128

      Employee wages, imposition of excise tax based on, 142, 230

      Initial qualifications, filing fee, 43

      Names, restrictions, 40, 42

      Nonprofit corporations (See NONPROFIT CORPORATIONS AND ASSOCIATIONS)

      Reinstatement, procedure, fees, 40, 47

      Resident agents (See RESIDENT AGENTS)

      Stock, filing fee for certificates increasing authorized capital stock, 43

      Withdrawal from State, fee for filing notice, 44

FORGERY

      Securities, offering forged documents in evidence unlawful, penalty, 272

FRANCHISES

      Local government franchisees, increase in rates to equal amount of tax liability, authority, 236

      Motor vehicle dealers, procedures, 300, 302

      Owner or lessor engaged in licensure of other users, imposition of excise tax on employee wages, 137

FRAUD

      Securities, unlawful acts, 272

      Taxes, unlawful acts, 140, 146, 155

G

GAMING

      Antique devices, sale without license, 15

      Business entities, approval of acquisition or disposition of interest, 2, 3, 13, 14

      Casino entertainment tax (See CASINO ENTERTAINMENT TAX)

      Excise tax based on employee wages, rate, 142, 230

      Felonies, detention of suspects, 15

      Internal audits of certain licensees, procedure, 273

      Licenses

             Gross monthly revenue, fees, 209

             Interactive systems, liability for fees, 213

             Payment of fees, interest, penalties or taxes, 4

             Revocation, grounds, 155

      Live entertainment tax (See LIVE ENTERTAINMENT TAX)

      Registration of gaming employees

             Applications

                   Contents, 6, 9

                   Fees, 5

                   Filing, delivery to Gaming Control Board, 4

                   Incomplete applications, effect, 6

             Change of employment notice, filing, delivery to Gaming Control Board, 4

             Definitions, 2

             Eligibility for employment, 6

             Expiration, 6

             Investigations, 5, 16

             Temporary registration

                   Effect of suspension by or objection of Gaming Control Board, 7

                   Incomplete application, grounds for suspension, 6

                   When deemed temporarily registered, 5

             Termination of employment or reassignment, grounds, 7

             When deemed registered, 6

      Slot machines, license fees, 211, 253

GAMING COMMISSION, NEVADA

      Antique devices, regulations, 15

      Business entities, approval of acquisition or disposition of interest, 2, 3, 13, 14

      Gaming employee registration, duties, 6, 7

      Internal audits of licensees, regulation, 273

      Payments by licensees, regulations, 4

GAMING CONTROL BOARD, STATE

      Business entities, approval of acquisition or disposition of interest, 2, 3

      Gaming employee registration

             Applications for registration or renewal, receipt, 4

             Change of employment notices, receipt, 4

             Forms, duties, 4

             Investigations, duties, fees, 5

      Live entertainment tax, duties, 146-155

GAS COMPANIES

      Rates, increase to equal amount of tax liability, authority, 236

GENERAL IMPROVEMENT DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

GOVERNOR

      Alcohol and drug abuse programs, reports, 238

      Early childhood education programs, report, 251

      Minority Affairs, Nevada Commission on, reports and advice, 267

      National and Community Service, Nevada Commission for, distribution of appropriation, 280

      Petition for writ of mandamus, acknowledgment by Legislature, 339

      State Distributive School Account, duties, 244, 245

GRANTS

      Area Health Education Center Program, use, 278

      Early childhood education programs, 250

      Malpractice insurance subsidies for certain providers of prenatal care, 275, 276

      Medical Education Council of Nevada, applications, use, 279

      Nevada Office of Rural Health, use, 277

      Obstetrical access program, use, 276

      Public water or sewer systems, bonds issued for capital improvements, 289, 290

GRATUITIES

      Live entertainment tax, gratuities exempt, 148

GROSS MISDEMEANORS

      Taxes, unlawful acts, 140, 146, 155

H

HANDICAPPED PERSONS

      Clark County, assistance to underutilized businesses, 267-269

HAZARDOUS MATERIALS

      Regulated facilities, duties regarding business licenses, 207

HEAD START

      Grants, 250

HEALTH CARE

      Area Health Education Center Program, creation, duties, 277

      Excise taxes on wages, deduction of amounts paid for insurance or benefit plan, 137, 138, 143

      Malpractice insurance subsidies for certain providers of prenatal care, 275-277

      Medical Education Council of Nevada, establishment, duties, 278

      Nevada Health Service Corps, duties, 279

      Nevada Office of Rural Health, creation, duties, 277

      Obstetrical access program, use of money, 276

HENDERSON, CITY OF

      Excise tax based on employee wages, exemption, 141

      Nevada Tax Commission, exchange of information, 136, 142

      Regional Business Development Advisory Council, creation, 268

HOME BUSINESSES

      Business license exemption, 156, 167

HOMEOWNER'S ASSOCIATIONS (See COMMON-INTEREST COMMUNITIES, UNIT-OWNERS' ASSOCIATIONS)

HOUSING AUTHORITIES

      Excise tax based on employee wages, exemption, 141

      Regional Business Development Advisory Council for Clark County, creation, composition, 268

HUMAN RESOURCES, DEPARTMENT OF

      Health Division, appropriation for distribution to FACT, 270

      Medicaid and welfare, general appropriations reduced, 232, 234

HUMANITIES COMMITTEE, NEVADA

      Southern Nevada Office, appropriation, 293

I

INDEPENDENT CONTRACTORS

      Business license, exemption, 156

INDIAN TRIBES

      Excise tax based on employee wages, exemption, 141

INDIGENT PERSONS

      Obstetrical access program, establishment, 276

INDUSTRIAL RELATIONS, DIVISION OF (See BUSINESS AND INDUSTRY, DEPARTMENT OF)

INFORMATION TECHNOLOGY, DEPARTMENT OF

      Computer mainframe, installment purchase agreements, 291

INJUNCTIONS

      Tax collection, injunction prohibited, 139, 145, 154

INSTALLMENT LOAN COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on

             Failure to pay tax, effect, 225-227

             Rate, 137

INSURANCE

      Excise taxes on wages, deduction of amounts paid for health insurance, 137, 138, 143

      Malpractice insurance subsidies for certain providers of prenatal care, 275-277

INSURANCE COMPANIES

      Banks (See also BANKS)

             Branch offices, imposition of excise tax on, 136

             Employee wages, imposition of excise tax based on, 137, 229

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 142, 229, 230

      Limited-liability companies (See also LIMITED-LIABILITY COMPANIES)

             Filing of documents with Secretary of State, 65

      Limited-liability partnerships (See also LIMITED-LIABILITY PARTNERSHIPS)

             Filing of documents with Secretary of State, 78

      Limited partnerships (See also LIMITED PARTNERSHIPS)

             Filing of documents with Secretary of State, 93

INSURANCE GUARANTY ASSOCIATION, NEVADA

      Employee wages, imposition of excise tax based on, 137, 142, 228

INTELLECTUAL PROPERTY

      Owner or lessor engaged in licensure of other users, imposition of excise tax on employee wages, 137

INTERIM FINANCE COMMITTEE (See LEGISLATIVE COUNSEL BUREAU)

INTERNET

      Nevada Online Encyclopedia, financing for creation, 293

      Secretary of State, electronic transactions (See SECRETARY OF STATE)

INTOXICATING LIQUORS

      Discount for early payment of tax, amount, 19

      Rate of taxes, 168, 169

INVESTMENT ADVISERS

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 137

      License fees, 24, 114, 115

      Records, fees for inspection, 24

INVESTMENT COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 137

INVESTMENTS

      Local governments, authorized investments, 281-284

IRRIGATION DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

ISSUERS OF INSTRUMENTS FOR TRANSMISSION OR PAYMENT OF MONEY

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 137, 225

J

JOINT RESOLUTIONS

      Secretary of State, fee for certification, 131

JOINT VENTURES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 142, 230

      Live entertainment tax, applicability, 146

JUDICIAL COLLEGES

      Contingent appropriations, 307

JUVENILE CORRECTIONAL FACILITIES

      Department of Administration, lease or installment purchase agreement for financing facility, 292

L

LAHONTAN VALLEY WETLANDS

      Bond issue for conservation, distribution and acquisition of water, 290

LAS VEGAS, CITY OF

      Culinary and Hospitality Academy, financing, 298

      Excise tax based on employee wages, exemption, 141

      Nevada Tax Commission, exchange of information, 136, 142

      Performing Arts Center, financing, 294

      Regional Business Development Advisory Council, creation, 268

LAS VEGAS CONVENTION AND VISITORS AUTHORITY

      Regional Business Development Advisory Council for Clark County, creation, composition, 268

LEASE OR INSTALLMENT PURCHASE AGREEMENTS

      State departments, limitations, 291, 292

LEGISLATIVE AND AGENCY STUDIES

      Class-size reduction, alternatives, 240

      Health care services, 277

      Minorities, employment and affordable housing, 267

      Taxation, public revenue and tax policy, 189, 190, 254

      Telecommunications services, 340

LEGISLATIVE COMMISSION (See LEGISLATIVE COUNSEL BUREAU)

LEGISLATIVE COUNSEL BUREAU

      Audit Division, duties

             Fighting AIDS in Our Community Today, 270

             National and Community Service, Nevada Commission for, 280

             Nevada Humanities Committee, 293

             School districts, 237

      Director

             Alcohol and drug abuse programs, reports, 238

             Taxation, Public Revenue and Tax Policy Committee, duties, 189, 190

      Fiscal Analysis Division

             Alcohol and drug abuse programs, duties, 238

             Textbooks, instructional supplies and hardware, duties regarding expenditures, 202, 241

      Interim Finance Committee

             Appropriation for allocation to Legislative Committee on Taxation, Public Revenue and Tax Policy, 238

             Excess revenues, determination, 236

             Fighting AIDS in Our Community Today, report, 270

             Judicial colleges, duties regarding appropriations, 307

             Nevada Commission for National and Community Service, report, 280

             Nevada Humanities Committee, report, 293

             Remedial education programs, duties, 248

             Supplemental services or tutoring for pupils in non-Title I schools, duties, 249

      Legislative Commission

             Minority Affairs, Nevada Commission on, appointments, 266, 269

             School districts, performance audit reports, 237

      Legislative Counsel, response to writ of mandamus directed, 340

LEGISLATURE

      Allowances prohibited, 317, 337

      Assembly rules, adoption, 317

      Attaches, appointment, 316, 338

      Class-size reduction programs, duties, 241

      Education, Committee on

             Alternative class-size reduction programs, report, 240

             Early childhood education programs, report, 251

      Education, duty to provide support acknowledged and level of funding determined, 338

      Governor's petition for writ of mandamus, acknowledgment, 339

      Joint rules, adoption, 309

      Legislative Fund, appropriations for session expenses, 1, 298

      Local Government Taxes and Finance, Committee for, duties, 190

      Reports, receipt

             Alternative class-size reduction programs, 240

             Clark County, assistance to underutilized businesses, 269

             Live entertainment tax, 254

      Senate rules, adoption, 328

      Taxation, Public Revenue and Tax Policy, Committee on

             Appeals regarding taxes, report, 254

             Appropriation, 238

             Creation, 188

             Duties, 189, 254

LETTERS OF CREDIT

      Depositories of public money, collateral, 286, 287

LIBRARY DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

LIMITATION OF ACTIONS

      Securities violations, 273

LIMITED-LIABILITY COMPANIES

      Annual list, contents, filing date, fees, 58, 67, 68

      Articles of dissolution, filing fee, 72

      Articles of organization

             Amendment, fees, 65, 72

             Certification fees, 72

             Contents, 63

             Filing fees, 72

             Refusal to accept for filing, grounds for, 59, 64

             Termination of amendment, fees, 66

      Authorization to transact business, certificate, 68

      Banks (See BANKS)

      Business licenses, requirements, fees, penalty, 157, 168, 185, 231

      Certificate of cancellation, filing fee, 72

      Change of address statement, filing fees, 72

      Default, penalty, notice, 69

      Documents filed with Secretary of State

             Copy fees, 72

             Correction, procedure, fees, 72

             Electronic submission, regulations, 59

             Form and completeness, requirements, 59

             Mergers, conversions, exchanges or domestications, 125-128

      Employee wages, imposition of excise tax based on, 142, 230

      Foreign companies

             Annual list, contents, filing date, fees, 60-62

             Authorization to transact business, certificate, 61

             Certificate of cancellation, contents, 71

             Default, penalty, notice, 62

             Filing fees, 72

             Forfeiture of right to transact business, list, 62

             Names, restrictions, 63

             Reinstatement, procedure, fees, 62, 63

      Gaming entities, approval of acquisition or disposition of interest, 3, 14

      Investigations, filings by entities subject to, 58, 61

      Judgment creditors, satisfaction of judgment, 71

      Live entertainment tax, applicability, 146

      Managers or managing members, resignation, filing fee, 68

      Names, requirements and restrictions, 64, 65

      Reinstatement, procedure, fees, 70

      Renewal or revival of charter, 73

      Resident agents (See RESIDENT AGENTS)

      Service of process on Secretary of State, fee, 72

LIMITED-LIABILITY LIMITED PARTNERSHIPS

      Abbreviations, use, 85, 87

      Annual list, contents, fees, 98

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Definitions, 91, 92

      Electronic submissions to Secretary of State, regulations, 87

      Employee wages, imposition of excise tax based on, 142, 230

      Errors in certificate of registration or annual list, effect, 86

      Filing fees, 100

      Form and completeness of filings with Secretary of State, requirements, 87

      Homeowners' associations, filings with Secretary of State, default, 85, 86

      Mergers, conversions, exchanges or domestications, filing of documents, 125-128

      Notice of withdrawal, fee, 86

      Personal liability, limitations, 86

      Registration, procedures, 85, 86

      Resident agents (See RESIDENT AGENTS)

LIMITED-LIABILITY PARTNERSHIPS

      Annual list, contents, filing date, fees, 81

      Business licenses, requirements, fees, penalty, 157, 168, 185, 231

      Certificate of registration

             Amendment, fees, 79

             Filing, grounds for refusal, 77

             Reinstatement, procedure, fee, 82, 83

      Default, penalty, notice, 82

      Documents filed with Secretary of State

             Certification fees, 83

             Copy fees, 84

             Correction, 83

             Electronic submission, regulations, 74

             Examination and preliminary approval, fees, 84

             Form and completeness, requirements, 73

             Mergers, conversions, exchanges or domestications, 125-128

      Employee wages, imposition of excise tax based on, 142, 230

      Foreign partnerships

             Annual list, contents, filing date, fees, 74, 75

             Authorization to transact business, certificate, 75

             Default, penalty, notice, 75

             Forfeiture of right to transact business, list, 75

             Managing partner, resignation, filing fee, 74

             Names, restrictions, 76

             Reinstatement, procedure, fees, 76

      Homeowners' associations, filings with Secretary of State, default, 78, 82

      Live entertainment tax, applicability, 146

      Managing partner, resignation, fee, 81

      Names, requirements and restrictions, 77

      Notice of withdrawal, fee, 79

      Principal office, filing of certificate of change, effectiveness, 79

      Resident agents (See RESIDENT AGENTS)

      Verification of existence, fees, 84

LIMITED PARTNERSHIPS

      Annual list, contents, filing date, fees, 97, 98

      Authorization to transact business, certificate, 98

      Business licenses, requirements, fees, penalty, 157, 168, 186, 231

      Certificate of cancellation, contents, filing fee, 97, 100

      Certificate of limited partnership

             Certification fee, 100

             Contents, 96, 97

             Filing fees, 100

      Documents filed with Secretary of State

             Copy fees, 100

             Correction, fee, 96

             Electronic submission, regulations, 87

             Form and completeness, requirements, 87

             Imaging, authority of Secretary, 96

             Mergers, conversions, exchanges or domestications, 125-128

             Refusal, grounds for, 89, 92

      Employee wages, imposition of excise tax based on, 142, 230

      Foreign limited partnerships

             Annual list, contents, fees, 87, 89

             Authorization to transact business, certificate, 89

             Certificate of cancellation, contents, 101

             Default, penalty, notice, 89, 90

             Forfeiture of right to transact business, list, 90

             General partners, resignation, filing fee, 88

             Investigations, filings by entities subject to, 88

             Registration fee, 100

             Reinstatement, procedure, fees, 90, 91, 94

      Gaming entities, approval of acquisition or disposition of interest, 3, 13

      General partners, resignation, fee, 98

      Homeowners' associations, filings with Secretary of State, default, 93, 98

      Internal affairs, governing law, 87

      Investigations, filings by entities subject to, 84

      Judgment creditors, satisfaction of judgment, 101

      Laws, certification fee, 100

      Out-of-state operation by Nevada entities, governing law, 87

      Records office, certificate of change, filing fee, 100

      Reinstatement, procedure, fees, 99

      Reservation of name, fee, 100

      Resident agents (See RESIDENT AGENTS)

LIQUOR

      Discount for early payment of tax, amount, 19

      Rate of taxes, 168, 169

LIVE ENTERTAINMENT TAX

      Credits and refunds, 152-155

      Definitions, 146-148

      Exemptions, 148

      Extension of time for payment, 150

      Fraud or evasion of payment of tax

             Effect, 152

             Penalty, 155

      Gaming licensees

             Failure to pay tax, penalty, 208

             Holiday or special event permits, additional games excluded from taxation, 213

             Licenses, grounds for revocation, 155

             Manner of payment of taxes, adoption of regulations, 4

      Gratuities nontaxable, 148

      Judgments for taxpayers, 154, 155

      Legislative Committee on Taxation, Public Revenue and Tax Policy, duties, 254

      Overpayments, interest, claims, 153, 154

      Payment, collection, administration and enforcement, 149

      Rate of tax, 147

      Records of taxpayers

             Examination by Gaming Control Board or Department of Taxation, 151

             Maintenance and retention, penalty for violation, 150

      Returns

             Filing, 149, 152

             Violations, penalties, 152, 155

      Trust accounts, taxes to be held in, 149

LOANS

      Health care practitioners, repayment of loans on behalf of persons practicing in areas of shortage, 279

LOCAL GOVERNMENT FINANCES

      Investments, 281-284

      Legislative Committee for Local Government Taxes and Finance, duties, 190

LOCAL GOVERNMENT PURCHASING

      Clark County, assistance to underutilized businesses, 267-269

LOCAL IMPROVEMENT DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

LOCAL SCHOOL SUPPORT TAX

      Reimbursement for tax collection, amount, 21

      Sellers' permit fees, 21

M

MALPRACTICE INSURANCE

      Subsidies for certain providers of prenatal care, 275-277

MANDAMUS, WRIT OF

      Petition filed by Governor acknowledged and response by Legislative Counsel directed, 339

      Tax collection, writ prohibited, 139, 145, 154

MATERNAL AND CHILD HEALTH

      Malpractice insurance subsidies for certain providers of prenatal care, 275-277

      Obstetrical access program, use of money, 276

MEDICAID

      General appropriation, amount decreased, 232

      Obstetrical access program, establishment, 276

MEDICAL EDUCATION COUNCIL OF NEVADA

      Creation, duties, 278

MILITARY, OFFICE OF THE

      Adjutant General, duties regarding educational benefits, 271

MINORITIES

      Clark County, assistance to underutilized businesses, 267-269

      Study of employment and housing opportunities, 267

MINORITY AFFAIRS, NEVADA COMMISSION ON

      Assistance from and cooperation with other agencies, 267

      Creation, 266

      Meetings, 266

      Members, 266, 269

      Powers and duties generally, 267

      Report to Governor, 267

MORTGAGE BROKERS

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of tax based on

             Failure to pay, penalty, 221-223

             Rate, 137

MORTGAGE COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on

             Failure to pay, penalty, 223, 224

             Rate, 137

MOTION PICTURES, PRODUCTION COMPANIES

      Business license, exemption, 156

MOTOR VEHICLE DEALERS

      Definitions, 299, 300

      Franchises

             Compensation for termination or discontinuation of franchise, 300

             Hearings, fees, award of costs, 302

      Manufacturer, definition repealed, 307

      Recreational vehicles, coverage under franchise provisions, 299

MOTOR VEHICLES, DEPARTMENT OF

      Deposit of taxes, license fees and money collected, 213

      Fuel taxes and fees, duties regarding payment and tax returns, 19

N

NAMES

      Business trusts

             Foreign trusts, requirements and restrictions, 104

             Reservation of name, fee, 110

      Common-interest communities, unit-owners' association, 131

      Corporations, fee for reservation of name, 39

      Foreign corporations, requirements and restrictions, 40, 42

      Limited-liability companies, restrictions, 63-65

      Limited-liability limited partnerships, requirements and restrictions, 76, 85, 87

      Limited-liability partnerships, requirements and restrictions, 76, 77

      Limited partnerships

             Requirements and restrictions, 90, 91, 94

             Reservation of name, fee, 100

      Nonprofit corporations, requirements and restrictions, 52

      Professional corporations and associations, requirements and restrictions, 111

      Resident agents, filing of certificates of change (See RESIDENT AGENTS)

NATIONAL AND COMMUNITY SERVICE, NEVADA COMMISSION FOR

      Appropriation, duties, 280

NATIONAL COLLEGE OF JUVENILE AND FAMILY JUSTICE

      Contingent appropriation, 307

NATIONAL GUARD

      University System, waiver of fees for members and recruits, 271

NATIONAL JUDICIAL COLLEGE

      Contingent appropriation, 307

NEGOTIABLE INSTRUMENTS

      Instruments returned unpaid, Secretary of State's fee, 131

NEVADA HEALTH CENTERS, INC.

      Financing for prenatal and obstetrical care, 276

NEVADA HEALTH SERVICE CORPS

      Establishment, duties, 279

NEVADA HUMANITIES COMMITTEE

      Southern Nevada Office, appropriation, 293

NEVADA OFFICE OF RURAL HEALTH

      Creation, duties, 277

NEVADA ONLINE ENCYCLOPEDIA

      Creation, contingent appropriation, 293

NEVADA REVISED STATUTES

      Business trust laws, fee for certification, 110

      Certification of laws generally, fees, 131

      Corporation laws, fee for certification, 39

      Limited partnership laws, fee for certification, 100

      Technical corrections, 256

NEWLANDS FEDERAL RECLAMATION PROJECT

      Bond issue for conservation, distribution and acquisition of water, 290

NEWSPAPER CARRIERS

      Business license, exemption, 156

NONPROFIT CORPORATIONS AND ASSOCIATIONS

      Annual list, filing fee, 54

      Articles of association or incorporation

             Amendment, execution of certificate, 54

             Contents, 49

             Filing fees, 55

      Business licenses, exemptions, 156, 157, 168

      Casino entertainment tax, exemption, 212

      Default, penalty, 54

      Dissolution, procedure, 54, 55

      Documents filed with Secretary of State

             Correction, procedure, fee, 48, 50

             Electronic submission, regulations, 48, 50

             Form and completeness, requirements, 48, 49, 51

             Imaging, authority of Secretary, 55

             Mergers, conversions, exchanges or domestications, 125-128

      Excise tax based on employee wages, exemptions, 141

      Foreign nonprofit corporations

             Annual list, contents, filing date, fees, 50, 51

             Authorization to transact business, certificate, 51

             Default, penalty, notice, 51

             Forfeiture of right to transact business, list, 51, 52

             Names, restrictions, 52

             Reinstatement, procedure, fees, 52

      Homeowners' associations, filings with Secretary of State, default, 53

      Live entertainment tax, exemptions, 148

      Reinstatement, fee, 54

      Renewal or revival of charter, 55

      Resident agents (See RESIDENT AGENTS)

NORTH LAS VEGAS, CITY OF

      Excise tax based on employee wages, exemption, 141

      Nevada Tax Commission, exchange of information, 136, 142

      Regional Business Development Advisory Council, creation, 268

O

OPEN-SPACE LAND

      Real property transfer tax, repeal of additional tax imposed for acquisition of land, 236

P

PARKS, DISTRICTS FOR SUPPORT OF PUBLIC PARKS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

PARTNERSHIPS

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Documents filed with Secretary of State

             Electronic submission, regulations, 74

             Form and completeness, requirements, 73

      Employee wages, imposition of excise tax based on, 142, 230

      Limited-liability partnerships (See LIMITED-LIABILITY PARTNERSHIPS)

      Live entertainment tax, applicability, 146

      Resident agents (See RESIDENT AGENTS)

PATENTS

      Owner or lessor engaged in licensure of other users, imposition of excise tax on employee wages, 137

PAYDAY LOAN COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 137

PAYROLL TAX

      Business entities, 142, 230

      Financial institutions, 137

PEDIATRIC DIABETES AND ENDOCRINOLOGY CENTER

      Appropriation, 270

PERFORMING ARTS CENTER

      Clark County, financing of project, 294

PRENATAL AND OBSTETRICAL CARE

      Database of clinical practitioners, development, 276

      Malpractice insurance subsidies for certain providers of prenatal care, 275-277

      Obstetrical access program, use of money, 276

PRISONS AND PRISONERS

      Women's prison, lease or installment purchase agreements, 291

PROFESSIONAL ASSOCIATIONS

      Annual statement, contents, filing date, fees, 112

      Articles of association, filing fees, 112

      Business licenses, requirements, fees, penalty, 157, 168, 188, 231

      Default, penalty, notice, 113

      Electronic submissions to Secretary of State, regulations, 111

      Form and completeness of filings with Secretary of State, requirements, 111

      Reinstatement, procedure, fee, 114

PROFESSIONAL CORPORATIONS

      Abbreviations, use, 111

      Documents filed with Secretary of State

             Electronic submission, regulations, 111

             Form and completeness, requirements, 111

             Mergers, conversions, exchanges or domestications, 125-128

PROPERTY TAX

      Redevelopment agencies in smaller municipalities, allocation of revenue, 289

PROPRIETORSHIPS

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on, 142, 230

      Live entertainment tax, applicability, 146

PUBLIC EMPLOYEES' RETIREMENT

      School districts, purchase of additional service credit for certain personnel, 204-206, 252

PUBLIC RECORDS

      Gaming Control Board, State, 151

      Taxation, Department of, 136, 142, 151

PUBLIC UTILITIES

      Colorado River Commission, bond issue for electric system, 290, 291

      Rates, increase in rates to equal amount of tax liability, authority, 236

      Security instruments, fees, 130

      Telecommunication services, legislative study, 340

PUBLIC WORKS

      Clark County, assistance to underutilized businesses, 267-269

      Compliance with state and local laws, contract requirements, 21

R

REAL PROPERTY TRANSFER TAX

      Additional tax for acquisition of open-space land, repeal, 236

      County recorders, duties, reimbursement, 170

      Department of Taxation, duties, 170

      Exemptions, 174

      State tax, imposition, 170

      Waiver of taxes, penalties and interest, limitation, 178

RECREATIONAL VEHICLES

      Motor vehicle franchises, applicability of laws, 299

REGIONAL TRANSPORTATION COMMISSIONS

      Southern Nevada, member of Regional Business Development Advisory Council for Clark County, 268

RENTAL CARS

      Clark County, additional fee to finance performing arts center

             Imposition, 294

             Initial revenue, use for Culinary and Hospitality Academy, 298

      Recovery surcharge, increase, 296

RESIDENT AGENTS

      Default or forfeiture, notice from Secretary of State

             Business trusts, 103, 104, 108

             Corporations, 32, 46

             Corporations sole, 58

             Limited-liability companies, 62, 69

             Limited-liability partnerships, 75, 82

             Limited partnerships, 90, 99

             Nonprofit corporations, foreign, 51

      Limited-liability limited partnerships, appointment, 128

      Limited partnerships, retention of certain information by agent, 96

      List of agents maintained by Secretary of State, duties, fees, 40

      Name change, filing of certificate, fee

             Business trusts, 106

             Corporations, 30, 44

             Generally, 129

             Limited-liability companies, 66

             Limited-liability partnerships, 80

             Limited partnerships, 94

      New designation or change, filing of certificate, fee

             Business trusts, 110

             Corporations, 39

             Limited-liability companies, 72

             Limited-liability partnerships, 80

             Limited partnerships, 100

      Registration of willingness to serve as agent, 39

      Statement of resignation

             Fee, 29

             Foreign corporations, effective date, 44

RODENT CONTROL DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

RURAL HEALTH

      Area Health Education Center Program, creation, 277

      Malpractice insurance subsidies for certain providers of prenatal care, 275-277

      Nevada Office of Rural Health, creation, duties, 277

S

SALES AND USE TAXES

      Public works contracts, required provisions, 21

      Registration of businesses, requirement, 20

      Reimbursement for tax collection, amount, 21

      Sellers' permit fees, 20

SAVINGS AND LOAN ASSOCIATIONS

      Branch offices, imposition of excise tax, 136

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Depositories of public money, duties, assessments, penalties, 285-288

      Employee wages, imposition of excise tax based on

             Failure to pay, effect, 225, 226

             Rate, 137

      Limited-liability companies, filing of documents with Secretary of State, 64

      Limited-liability partnerships, filing of documents with Secretary of State, 77

      Limited partnerships, filing of documents with Secretary of State, 93

SCHOOL DISTRICTS

      Clark County

             Performance audit, 237

             Regional Business Development Advisory Council, member, 268

      Class-size reduction, duties, 239, 240

      Early childhood education programs, duties, 250

      Excise tax based on employee wages, exemption, 141

      Regional training programs, duties, 246

      Remedial education programs, duties, 239, 248

      Supplemental services or tutoring for pupils in non-Title I schools, duties, 250

      Textbooks, instructional supplies and hardware, expenditure requirements, 202, 252

      Washoe County, performance audit, 237

SCHOOL FINANCES AND FUNDS

      Basic support guarantee

             Amount, 241-243

             Expenditures for textbooks, instructional supplies and hardware, 202, 252

             Reserve, reduction of amounts to effectuate, 245

             Special education program units, 243

      County school district fund, authorized uses, 202

      Legislature's duty to provide support acknowledged and level of funding determined, 338

      School Improvement, Fund for, transfer of ending balance, 252

      State Distributive School Account

             Appropriations, 238, 244, 253

             Authorized expenditures, 243-246

             Sources, 252

             Temporary advances, 245

             Transfer of money for certain programs, 245-253

SCHOOLS, PUBLIC

      Adult standard high school diploma, support for courses of study, 245

      Class-size reduction programs

             Alternative programs

                   Limitation on duration, 241

                   Support for and evaluation of programs, 239, 240

             Appropriations, 238

             Plan describing expenditures, filing, approval, 239

             Use of appropriated money, 240

      Classroom on Wheels Program, grants, 250

      Counseling for certain elementary pupils, authorized expenditures, 245

      Early childhood education programs, financing, evaluation, 250, 251

      Gifted and talented program units, financing, award, 243, 244

      Regional training programs

             Administrators, financing for additional training opportunities, 246

             Nevada Early Literacy Intervention Program, financing, 246

             Statewide Council for the Coordination of the Regional Training Programs, duties, 246

             Support for and evaluation of certain programs, 246

      Remedial education programs, support for and evaluation of, 239, 240, 247, 248

      Retirement, purchase of additional service credit for certain personnel, 204-206, 252

      Special education program units, maximum number and amount of basic support, 243

      Supplemental services or tutoring for pupils in non-Title I schools, financing, 249

      Textbooks, instructional supplies and hardware, required expenditures, 202, 252

      Transportation of certain pupils, financing, 253

SECRETARY OF STATE

      Agent for service of process, fees, 125, 126

      Business trusts (See BUSINESS TRUSTS)

      Certification of copies of law, fees, 131

      Corporations (See CORPORATIONS; FOREIGN CORPORATIONS)

      Corporations sole (See CORPORATIONS SOLE)

      Electronic submission and storage of documents, regulations

             Business trusts, 102

             Close corporations, 40

             Corporations, 27, 40

             Corporations sole, 56

             Limited-liability companies, 59

             Limited-liability limited partnerships, 87

             Limited partnerships, 87

             Mergers, conversions, exchanges and domestications, 125

             Nonprofit corporations and associations, 48, 50

             Partnerships, 74

             Professional corporations and associations, 111

      Homeowner's association documents, filing

             Corporations, 28, 29, 32

             Generally, 130

             Limited-liability limited partnerships, 85, 86

             Limited-liability partnerships, 78, 82

             Limited partnerships, 93, 98

             Nonprofit corporations, 53

      Limited-liability companies (See LIMITED-LIABILITY COMPANIES)

      Limited-liability limited partnerships (See LIMITED-LIABILITY LIMITED PARTNERSHIPS)

      Limited-liability partnerships (See LIMITED-LIABILITY PARTNERSHIPS)

      Limited partnerships (See LIMITED PARTNERSHIPS)

      Names of foreign business entities, regulations

             Business trusts, 105

             Corporations, 41

             Limited-liability companies, 63

             Limited partnerships, 91

             Nonprofit corporations, 53

      Negotiable instruments returned unpaid, fee, 131

      Nonprofit corporations and associations (See NONPROFIT CORPORATIONS AND ASSOCIATIONS)

      Partnerships (See PARTNERSHIPS)

      Professional associations (See PROFESSIONAL ASSOCIATIONS)

      Professional corporations (See PROFESSIONAL CORPORATIONS)

      Public utility security instruments, fees, 130

      Resident agents (See RESIDENT AGENTS)

      Secured transactions, filing and indexing fees, 129

      Securities Division (See also SECURITIES)

             Inspection of licensee records, fees, 24

             Obstruction of investigations or prosecutions, prohibited acts, 272

             Waiver of enforcement procedures, authority, 23

      Special services, fee, deposit, 131, 132

      State Seal, fee for use, 131

SECURED TRANSACTIONS

      Filing and indexing fees, 129

SECURITIES

      Advertisements and sales literature, exemptions from filing requirements, fees, 24, 25, 124, 125

      Brokers and dealers

             Branch offices, licensure required, fees, 25

             Business licenses, requirements, fees, penalty, 157, 168, 231

             Employee wages, imposition of excise tax based on, 137

             License fees, 24, 114, 115

             Records, fees for inspection, 24

      Civil and criminal actions for violations, statutes of limitation, 273

      County treasurers, collateral for money deposited by, 287

      Destruction, alteration or concealment of documents for unlawful purposes, penalty, 272

      Forged or fraudulent documents, offering in evidence unlawful, 272

      Gaming entities, approval of acquisition or disposition of interest, 2, 3, 13

      Local governments, investments, 281-284

      No-action letters, issuance, 23

      Penalties for violations, 273

      Registration of securities

             Exemptions, 24, 25, 118-125

             Fees, 24, 25, 116

      Sales representatives

             Inspection of records, fees, 24

             License fees, 24, 114, 115

      State Treasurer, collateral for money deposited by, 286, 287

      Transaction fee, 115

      Utility instruments, fees, 130

      Waiver of enforcement procedures, 23

SECURITIES DIVISION (See SECRETARY OF STATE)

SEWER SYSTEMS

      Capital improvements, bonds issued for, 289, 290

SHOPPING MALLS

      Casino entertainment tax, applicability, 212

      Live entertainment tax, applicability, 148

SOUTHERN NEVADA WATER AUTHORITY

      Regional Business Development Advisory Council for Clark County, creation, composition, 268

STATE CONTROLLER

      Liquor tax, duties, 168

      Nevada Online Encyclopedia, disbursement of money, 293

      Returned check fee, regulations, 201, 254

      Stabilize the Operation of State Government, Fund to, duties, 201

      State Distributive School Account, duties, 245

STATE EMPLOYEES

      Vacancies, budget reports, 22

STATE FINANCES AND FUNDS

      Attorney General's Administration Budget Account, sources, use, 59, 61, 85, 89

      Budget

             Excess revenues, use, 236

             State employees, reports regarding vacancies, 22

      Depositories of public money, duties, 285

      Disaster Relief Fund, redesignated Account, sources, 195, 201

      Emergency Assistance Account, redesignated Subaccount, 206

      Returned check fees, 201

      Special Services of the Secretary of State, Account for, deposits, 132

      Stabilize the Operation of the State Government, Fund to

             Appropriation eliminated, 235

             Contingent appropriation, amount increased, 236

             Limitation on balance, transfer of money, 201

             Sources, 201, 235-237

      State Distributive School Account (See SCHOOL FINANCES AND FUNDS)

      Tax Accountability, Fund for, creation, sources and use, 237

      Tax on Cigarettes, Account for the, sources, 169

      Tax on Liquor Program Account, sources, 168

STATE OF NEVADA

      Excise tax based on employee wages, exemption, 141

      Live entertainment tax, exemption, 147

STATE SEAL

      Secretary of State, fees, 131

STATE TREASURER

      Cigarette tax, duties, 169

      Depositories of public money, duties, 285-288

STATUTES OF NEVADA

      Certification of laws by Secretary of State, fees, 131

      Technical corrections, 256

SUNSET LAWS

      Clark County, additional fee on rental cars, 298

      Minority Affairs, Nevada Commission on, 269

      National Guard members and recruits, educational benefits, 272

SUPERINTENDENT OF PUBLIC INSTRUCTION

      Class-size reduction and alternative programs, reports, duties, 238-240

T

TAX COMMISSION, NEVADA

      Appeals, reports, 254

      Audits and other enforcement procedures, duties, 19

      Credit card, debit card and electronic transfers of money, regulations, 18

      Electronic submission of returns, regulations, 18

TAXATION, DEPARTMENT OF

      Business entities, excise tax on employee wages, duties, 141-146, 230

      Business license, duties, 157, 168

      Clark County rental car fee, duties, 295

      Estimate of assessed valuations and net proceeds of mines, provision to Department of Education, 242

      Financial institution excise taxes, duties, 133-140

      Information technology and operational costs, appropriation reduced, 235

      Live entertainment tax, duties, 146-155

      Real property transfer tax, duties regarding state tax, 170

TAXES AND TAXATION

      Audits, 19

      Business entities, excise tax on employee wages, 141-146, 230

      Casino entertainment tax (See CASINO ENTERTAINMENT TAX)

      Cigarettes, rate, 169, 170

      Credit cards, debit cards and electronic transfers of money, payments by, 18, 19

      Electronic submission of returns, 18, 19

      Financial institution excise taxes, 133-140

      Fund for Tax Accountability, creation, sources and use, 237

      Intoxicating liquors, rate, 168, 169

      Legislative studies, 189, 190, 254

      Live entertainment tax, 146-155

      Real property transfer tax (See REAL PROPERTY TRANSFER TAX)

TELECOMMUNICATION SERVICES

      Companies, increase in rates to equal amount of tax liability, authority, 236

      Legislative study, 340

      Taxing districts to support 911 system, investments, 281-284

TEMPORARY ASSISTANCE FOR NEEDY FAMILIES

      General appropriation, amount decreased, 234

THRIFT COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Corporations, filing of documents with Secretary of State, 28

      Employee wages, imposition of excise tax based on

             Failure to pay, effect, 225, 228

             Rate, 137

      Limited-liability companies, filing of documents with Secretary of State, 64

      Limited-liability partnerships, filing of documents with Secretary of State, 77

      Limited partnerships, filing of documents with Secretary of State, 93

TIPS

      Live entertainment tax, gratuities exempt, 148

TOBACCO PRODUCTS

      Reimbursement for tax collection, amount, 20

TOWNS

      Excise tax based on employee wages, exemption, 141

      Live entertainment tax, exemption, 147

      Nevada Tax Commission, exchange of information, 136, 142

TRADE SHOWS

      Business license exemption, 158, 168

      Casino entertainment tax, exemption, 212

      Live entertainment tax, exemption, 148

TRAILERS

      Motor vehicle franchises, applicability of laws, 299

TRANSPORTATION, DEPARTMENT OF

      Regional Business Development Advisory Council for Clark County, creation, composition, 268

TRUCKEE RIVER

      Bond issue for conservation, distribution and acquisition of water, 290

 

TRUST ACCOUNTS

      Live entertainment tax, duties of taxpayers, 149

TRUST COMPANIES

      Business licenses, requirements, fees, penalty, 157, 168, 231

      Employee wages, imposition of excise tax based on

             Failure to pay, effect, 225

             Rate, 137

      Limited-liability companies, filing of documents with Secretary of State, 64

      Limited-liability partnerships, filing of documents with Secretary of State, 77

      Limited partnerships, filing of documents with Secretary of State, 93

U

UNIVERSITY AND COMMUNITY COLLEGE SYSTEM OF NEVADA

      National Guard members and recruits, waiver of registration and laboratory fees, 271

      Regional Business Development Advisory Council for Clark County, creation, composition, 268

      School of Medicine

             Area Health Education Center Program, creation, duties, 277

             Malpractice insurance subsidies for certain providers of prenatal care, grants, 275, 276

             Medical Education Council, creation, duties, 278

             Nevada Health Service Corps, establishment, duties, 279

             Nevada Office of Rural Health, creation, duties, 277

             Obstetrical access program, use of money, 276

             Pediatric Diabetes and Endocrinology Center, appropriation, 270

             Residency program, appropriation, 270

UNIVERSITY MEDICAL CENTER

      Regional Business Development Advisory Council, creation, composition, 268

URBAN RENEWAL

      Total annual revenue payable to agencies in smaller municipalities, 289

V

VOLUNTEERS

      Nevada Commission for National and Community Service, appropriation, 280

W

WAGES

      Business entities, excise tax based on employee wages, imposition, 142, 230

      Financial institutions, excise tax based on employee wages, imposition, 137

      Live entertainment tax, gratuities exempt, 148

WATER

      Bond issue for conservation, distribution and acquisition of water in northern Nevada, 290

 

WATER CONSERVANCY DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

WATER SYSTEMS

      Capital improvements, bonds issued for, 289, 290

WEED CONTROL DISTRICTS

      Excise tax based on employee wages, exemption, 141

      Investments, 281-284

WELFARE

      Medicaid and temporary assistance for needy families, amount of general appropriations decreased, 232, 234

WOMEN

      Clark County, assistance to underutilized businesses, 267-269

WORK PERMITS

      Gaming employees, requirements repealed, 17