§ NRS § 294A.210Persons that make certain independent expenditures and certain committees and organizations that make expenditures for or against candidate or group of candidates or designed to affect the outcome of election or question on ballot required

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Persons that make certain independent expenditures and certain
committees and organizations that make expenditures for or against candidate or
group of candidates or designed to affect the outcome of election or question
on ballot required to report expenditures made in reporting periods; procedure
for reporting; contents of reports.

1.  The provisions of this section apply
to:

(a) Every person who makes an independent
expenditure in excess of $1,000;

(b) Every committee for political action, political
party and committee sponsored by a political party which receives contributions
in excess of $1,000 or makes an expenditure for or against a candidate for
office or a group of such candidates; and

(c) Every person that makes expenditures in excess
of $1,000 designed to affect the outcome of any primary election, general
election or special election or question on the ballot and that is:

(1) An individual corporation or other
business organization that has filed articles of incorporation or other
documentation of organization with the Secretary of State pursuant to title 7
of NRS;

(2) A nonprofit organization or nonprofit
corporation duly organized under federal law or under the laws of this State,
any other state, the District of Columbia or any territory of the United
States; or

(3) A labor union.

2.  Every person, committee and political
party described in subsection 1 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 each independent expenditure
or other expenditure, as applicable, made during the period in excess of $1,000
and independent expenditures or other expenditures, as applicable, made during
the period to one recipient which cumulatively exceed $1,000. 

3.  In addition to the requirements set
forth in subsection 2, every person, committee and political party described in
subsection 1 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
independent expenditure or other expenditure, as applicable, in excess of
$1,000 made during the period and independent expenditures or other
expenditures, as applicable, made during the period to one recipient which
cumulatively exceed $1,000.

4.  Except as otherwise provided in
subsections 5, 6 and 7 and NRS 294A.223,
every person, committee and political party described in subsection 1 which
makes an independent expenditure or other expenditure, as applicable, for or
against a candidate for office at a special election or for or against a group
of such candidates 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
nomination of the candidate 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
independent expenditure or other expenditure, as applicable, in excess of
$1,000 made during the period and independent expenditures or other
expenditures, as applicable, made during the period to one recipient which
cumulatively exceed $1,000.

5.  Except as otherwise provided in
subsections 6 and 7 and NRS 294A.223,
every person, committee and political party described in subsection 1 which
makes an independent expenditure or other expenditure, as applicable, for or
against a candidate for office at a special election to determine whether a
public officer will be recalled or for or against a group of such candidates
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
independent expenditure or other expenditure, as applicable, in excess of
$1,000 made during the period and independent expenditures or other
expenditures, as applicable, made during the period to one recipient which
cumulatively exceed $1,000.

6.  Except as otherwise provided in
subsection 7, 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 person, committee and political party described in
subsection 1 which makes an independent expenditure or other expenditure, as
applicable, for or against a candidate for office at a special election to
determine whether a public officer will be recalled or for or against a group
of such candidates 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 person, committee and political party 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.

7.  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 person, committee and political party described in
subsection 1 which makes an independent expenditure or other expenditure, as
applicable, for or against a candidate for office at a special election to
determine whether a public officer will be recalled or for or against a group
of such candidates 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 independent expenditure or other
expenditure, as applicable, in excess of $1,000 made during the period and
independent expenditures or expenditures, as applicable, made during the period
to one recipient which cumulatively exceed $1,000.

(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
independent expenditure or other expenditure, as applicable, in excess of
$1,000 made during the period and independent expenditures or expenditures, as
applicable, made during the period to one recipient which cumulatively exceed
$1,000.

(b) Insufficient pursuant to chapter 306 of NRS, every person, committee and
political party described in subsection 1 which makes an independent
expenditure or other expenditure, as applicable, for or against a candidate for
office at a special election to determine whether a public officer will be
recalled or for or against a group of such candidates 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 independent expenditure or other expenditure,
as applicable, in excess of $1,000 made during the period and independent
expenditures or expenditures, as applicable, made during the period to one
recipient which cumulatively exceed $1,000.

(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 independent
expenditure or other expenditure, as applicable, in excess of $1,000 made
during the period and independent expenditures or expenditures, as applicable,
made during the period to one recipient which cumulatively exceed $1,000.

8.  In addition to complying with the
applicable requirements of subsections 2 to 7, inclusive, a person, committee
or political party described in subsection 1 must, not later than January 15 of
each year that is not an election year, for the period beginning January 1 of
the previous year and ending on December 31 of the previous year, report each
independent expenditure or other expenditure, as applicable, made during the
period in excess of $1,000 and independent expenditures or other expenditures,
as applicable, made during the period to one recipient which cumulatively
exceed $1,000. Nothing in this subsection:

(a) Requires the person, committee or political
party to report information that has previously been reported in a timely
manner pursuant to subsections 2 to 7, inclusive; or

(b) Authorizes the person, committee or political
party to not comply with any applicable requirement set forth in subsections 2
to 7, inclusive.

9.  Independent expenditures and other
expenditures made within the State or made elsewhere but for use within the
State, including independent expenditures and other expenditures made outside
the State for printing, television and radio broadcasting or other production
of the media, must be included in the report.

10.  Except as otherwise provided in NRS 294A.3737, the reports must be filed
electronically with the Secretary of State.

11.  If an independent expenditure or other
expenditure, as applicable, is made for or against a group of candidates, the
reports must be itemized by the candidate.

12.  A
report shall be deemed to be filed on the date that it was received by the
Secretary of State. Every person, committee or political party described in
subsection 1 shall file a report required by this section even if the person,
committee or political party receives no contributions.

Primary source. The text above is the canonical statute body as it appears in this revision of the atlas. Verify against the official gazette before quoting in litigation or formal advice. Spot an error? Suggest a correction.