§ NRS § 294A.220Committee for political action advocating passage or defeat of question on ballot required to report expenditures made in reporting periods; procedure for reporting; contents of reports

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Committee for political action advocating passage or defeat of
question on ballot required to report expenditures made in reporting periods;
procedure for reporting; contents of reports.

1.  Every committee for political action
that advocates the passage or defeat of a question or group of questions on the
ballot at a primary election or general election shall, not later than January
15 of the election year, for the period from January 1 of the previous year
through December 31 of the previous year, report each expenditure made during
the period for or against the question, the group of questions or a question in
the group of questions on the ballot in excess of $1,000 and such expenditures
made during the period to one recipient that cumulatively exceed $1,000.

2.  In addition to the requirements set
forth in subsection 1, the committee for political action 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
expenditure made during the period for or against the question, the group of
questions or a question in the group of questions on the ballot in excess of
$1,000 and such expenditures made during the period to one recipient that
cumulatively exceed $1,000.

3.  Except as otherwise provided in NRS 294A.223, every committee for
political action that advocates the passage or defeat of a question or group of
questions on the ballot 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
date the question qualified for the ballot 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
expenditure made during the period for or against the question, the group of
questions or a question in the group of questions on the ballot in excess of
$1,000 and such expenditures made during the period to one recipient that
cumulatively exceed $1,000.

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

5.  The provisions of this section apply to
a committee for political action even if the question or group of questions
that the committee for political action advocates the passage or defeat of is
removed from the ballot by a court order or otherwise does not appear on the
ballot at a primary, general or special election.

6.  Except as otherwise provided in NRS 294A.3737, reports required pursuant
to this section must be filed electronically with the Secretary of State.

7.  If an expenditure is made for or against
a group of questions, the reports must be itemized by question or petition.

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

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