§ NRS § 294A.200Candidate required to report campaign expenses and disposition of certain unspent money in reporting periods; requirements following election to office; procedure for reporting; contents of reports

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Candidate required to report campaign expenses and disposition
of certain unspent money in reporting periods; requirements following election
to office; procedure for reporting; contents of reports.

1.  Every candidate for office at a primary
election or general election shall, not later than January 15 of the election
year, for the period beginning January 1 of the previous year and ending on
December 31 of the previous year, report:

(a) Each of the campaign expenses in excess of
$100 incurred during the period;

(b) Each amount in excess of $100 disposed of
pursuant to NRS 294A.117, 294A.160 or subsection 3 of NRS 294A.286 during the period;

(c) The total of all campaign expenses incurred
during the period which are $100 or less; and

(d) The total of all amounts disposed of during
the period pursuant to NRS 294A.117, 294A.160 or subsection 3 of NRS 294A.286 which are $100 or less.

2.  In addition to the requirements set
forth in subsection 1, every candidate for office at a primary election or
general election shall, not later than:

(a) April 15 of the election year, for the period
beginning January 1 and ending on March 31 of the election year;

(b) July 15 of the election year, for the period
beginning April 1 and ending on June 30 of the election year;

(c) October 15 of the election year, for the
period beginning July 1 and ending on September 30 of the election year; and

(d) January 15 of the year immediately following
the election year, for the period beginning October 1 and ending on December 31
of the election year,

Ê report each
of the campaign expenses described in subsection 1 incurred during the period.

3.  Except as otherwise provided in
subsections 4, 5 and 6 and NRS 294A.223,
every candidate for office at a special election shall, not later than:

(a) Four days before the beginning of early
voting by personal appearance for the special election, for the period from the
candidate’s nomination through 5 days before the beginning of early voting by
personal appearance for the special election;

(b) Four days before the special election, for
the period from 4 days before the beginning of early voting by personal
appearance for the special election through 5 days before the special election;
and

(c) Thirty days after the special election, for
the remaining period through the date of the special election,

Ê report each
of the campaign expenses described in subsection 1 incurred during the period.

4.  Except as otherwise provided in
subsections 5 and 6 and NRS 294A.223,
every candidate for office at a special election to determine whether a public
officer will be recalled shall, not later than:

(a) Four days before the beginning of early
voting by personal appearance for the special election, for the period from the
date the notice of intent to circulate the petition for recall is filed
pursuant to NRS 306.015 through 5 days
before the beginning of early voting by personal appearance for the special
election;

(b) Four days before the special election, for
the period from 4 days before the beginning of early voting by personal
appearance for the special election through 5 days before the special election;
and

(c) Thirty days after the special election, for
the remaining period through the date of the special election,

Ê report each
of the campaign expenses described in subsection 1 incurred during the period.

5.  Except as otherwise provided in
subsection 6, if a petition for recall is not submitted to the filing officer
before the expiration of the notice of intent pursuant to the provisions of chapter 306 of NRS or is otherwise legally
insufficient when submitted to the filing officer pursuant to the provisions of
that chapter, every candidate for office at a special election to determine
whether a public officer will be recalled shall, not later than 30 days after
the expiration of the notice of intent, for the period from the filing of the
notice of intent through the date that the notice of intent expires or the
petition is determined to be legally insufficient, report each of the campaign
expenses described in subsection 1 incurred during the period. The provisions
of this subsection apply to the candidate for office at a special election if
the petition for recall:

(a) Is not submitted to the filing officer as
required by chapter 306 of NRS;

(b) Is submitted to the filing officer without
any valid signatures or with fewer than the necessary number of valid signatures
required by chapter 306 of NRS; or

(c) Is otherwise legally insufficient or efforts
to obtain the necessary number of valid signatures required by chapter 306 of NRS are suspended or discontinued.

6.  If the legal sufficiency of a petition
for recall is challenged and a district court determines that the petition is
legally:

(a) Sufficient pursuant to chapter 306 of NRS and the order of the district
court is appealed, every candidate for office at a special election to
determine whether a public officer will be recalled shall:

(1) Not later than 30 days after the date on
which the notice of appeal is filed, for the period from the filing of the
notice of intent to circulate the petition for recall through the date on which
the notice of appeal is filed, report each of the campaign expenses described
in subsection 1 incurred during the period.

(2) Not later than 30 days after the date
on which all appeals regarding the petition are exhausted, for the period from
the day after the date on which the notice of appeal is filed through the date
on which all appeals regarding the petition are exhausted, report each of the
campaign expenses described in subsection 1 incurred during the period.

(b) Insufficient pursuant to chapter 306 of NRS, every candidate for office at
a special election to determine whether a public officer will be recalled
shall:

(1) Not later than 30 days after the date
on which the district court orders the filing officer to cease any further
proceedings regarding the petition, for the period from the filing of the notice
of intent to circulate the petition for recall through the date of the district
court’s order, report each of the campaign expenses described in subsection 1
incurred during the period.

(2) Not later than 30 days after the date
on which all appeals regarding the petition are exhausted, for the period from
the day after the date of the district court’s order through the date on which
all appeals regarding the petition are exhausted, report each of the campaign
expenses described in subsection 1 incurred during the period.

7.  In addition to complying with the
applicable reporting requirements of subsections 1 to 6, inclusive, if a
candidate is elected to office at a primary election, general election or
special election, he or she must, not later than January 15 of each year,
report each of the campaign expenses described in subsection 1 incurred during
the period beginning January 1 of the previous year and ending on December 31
of the previous year. The provisions of this subsection apply to the candidate
until the year immediately preceding the next election year for that office.
Nothing in this section:

(a) Requires the candidate to report a campaign
expense that has previously been reported in a timely manner pursuant to
subsections 1 to 6, inclusive; or

(b) Authorizes the candidate to not comply with
the applicable requirements of subsections 1 to 6, inclusive, if he or she
becomes a candidate for another office at a primary election, general election
or special election during his or her term of office.

8.  Except as otherwise provided in
subsection 9, if a candidate disposes of contributions pursuant to NRS 294A.117, 294A.160 or 294A.286 in any calendar year for which
the candidate is not required to file a report pursuant to other provisions of
this section, the candidate shall on or before January 15 of the following
year, for the period beginning January 1 and ending on December 31 of the
calendar year, report:

(a) Each amount in excess of $100 disposed of
pursuant to NRS 294A.117, 294A.160 or 294A.286 during the period; and

(b) The total of all amounts disposed of during
the period pursuant to NRS 294A.117, 294A.160 or 294A.286 which are $100 or less.

9.  If a candidate for office at a special
election to determine whether a public officer will be recalled disposes of
contributions pursuant to subsection 5 of NRS
294A.160, the candidate shall, on or before the 15th day of the second
month following the last day for the candidate to receive a contribution
pursuant to NRS 294A.115, report:

(a) Each amount in excess of $100 disposed of
pursuant to subsection 5 of NRS 294A.160;
and

(b) The total of all amounts disposed of during
the period pursuant to subsection 5 of NRS
294A.160 which are $100 or less.

10.  Except as otherwise provided in NRS 294A.3733, reports of campaign
expenses must be filed electronically with the Secretary of State.

11.  A report shall be deemed to be filed
on the date that it was received by the Secretary of State.

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