[Rev. 2/7/2019 2:28:31 PM]
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
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
Failure to submit annual fee, penalty, 231
Registration of certain businesses with Department of Taxation, 20
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
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
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
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
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
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
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
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
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
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
FISCAL ANALYSIS DIVISION (See LEGISLATIVE COUNSEL BUREAU)
FLOOD CONTROL DISTRICTS
Excise tax based on employee wages, exemption, 141
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
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
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
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
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
INVESTMENT ADVISERS
Business licenses, requirements, fees, penalty, 157, 168, 231
Employee wages, imposition of excise tax based on, 137
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
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
LETTERS OF CREDIT
Depositories of public money, collateral, 286, 287
LIBRARY DISTRICTS
Excise tax based on employee wages, exemption, 141
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
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
Annual list, contents, fees, 98
Business licenses, requirements, fees, penalty, 157, 168, 231
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
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
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
LIVE ENTERTAINMENT TAX
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
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
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
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
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
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
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
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 sole, 58
Limited-liability companies, 62, 69
Limited-liability partnerships, 75, 82
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
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
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
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
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 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
Generally, 130
Limited-liability limited partnerships, 85, 86
Limited-liability partnerships, 78, 82
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
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
Sales representatives
Inspection of records, fees, 24
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
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)
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
WATER SYSTEMS
Capital improvements, bonds issued for, 289, 290
WEED CONTROL DISTRICTS
Excise tax based on employee wages, exemption, 141
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