NRS294A.140. Certain persons, committees and political organizations that make independent expenditures or expenditures for or against candidate or group of candidates to report contributions received; deadline; period covered; form; filing.

      1.  The provisions of this section apply to:

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

      (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.

      2.  Every person, committee and political party described in subsection 1 shall, not later than January 15 of each year that the provisions of this subsection apply, for the period from January 1 of the previous year through December 31 of the previous year, report each contribution in excess of $1,000 received during the period and contributions received during the period from a contributor which cumulatively exceed $1,000. The provisions of this subsection apply to the person, committee or political party beginning the year of the general election for that office through the year immediately preceding the next general election for that office.

      3.  Every person, committee and political party described in subsection 1 shall, not later than:

      (a) Twenty-one days before the primary election for that office, for the period from the January 1 immediately preceding the primary election through 25 days before the primary election;

      (b) Four days before the primary election for that office, for the period from 24 days before the primary election through 5 days before the primary election;

      (c) Twenty-one days before the general election for that office, for the period from 4 days before the primary election through 25 days before the general election; and

      (d) Four days before the general election for that office, for the period from 24 days before the general election through 5 days before the general election,

Ê report each contribution in excess of $1,000 received during the period and contributions received during the period from a contributor which cumulatively exceed $1,000.

      4.  Except as otherwise provided in subsections 5 and 6 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 contribution in excess of $1,000 received during the period and contributions received during the period from a contributor which cumulatively exceed $1,000.

      5.  Except as otherwise provided in subsection 6 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 candidates for offices at such special elections 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 a petition to 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 contribution in excess of $1,000 received during the period and contributions received during the period from a contributor which cumulatively exceed $1,000.

      6.  If a district court determines that a petition for recall is legally insufficient pursuant to subsection 6 of NRS 306.040, 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 candidates for offices at such a special election shall, not later than 30 days after the district court orders the officer with whom the petition is filed 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 contribution in excess of $1,000 received during the period and contributions received during the period which cumulatively exceed $1,000.

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

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

      9.  Every person, committee and political party described in this section shall file a report required by this section even if the person, committee or political party receives no contributions.

      10.  The name and address of the contributor and the date on which the contribution was received must be included on the report for each contribution in excess of $1,000 and contributions which a contributor has made cumulatively in excess of $1,000 since the beginning of the current reporting period.

      (Added to NRS by 1991, 1389; A 1997, 242; 1999, 2554; 2003, 2998; 2007, 968; 2011, 1703, 1837, 3289; 2013, 1337, 2385)