NRS89.250. Annual list: Filing requirements; fees; regulations.

      1.  Except as otherwise provided in subsection 2, a professional association shall, on or before the last day of the first month after the filing of its articles of association with the Secretary of State or, if the professional association has selected an alternative due date pursuant to subsection 7, on or before that alternative due date, and annually thereafter on or before the last day of the month in which the anniversary date of its organization occurs in each year or, if applicable, on or before the last day of the month in which the anniversary date of the alternative due date occurs in each year, file with the Secretary of State a list showing the names and addresses, either residence or business, of all members and employees in the professional association and certifying that all members and employees are licensed to render professional service in this State.

      2.  A professional association organized and practicing pursuant to the provisions of this chapter and NRS 623.349 shall, on or before the last day of the first month after the filing of its articles of association with the Secretary of State or, if the professional association has selected an alternative due date pursuant to subsection 7, on or before that alternative due date, and annually thereafter on or before the last day of the month in which the anniversary date of its organization occurs in each year or, if applicable, on or before the last day of the month in which the anniversary date of the alternative due date occurs in each year, file with the Secretary of State a list:

      (a) Showing the names and addresses, either residence or business, of all members and employees of the professional association who are licensed or otherwise authorized by law to render professional service in this State;

      (b) Certifying that all members and employees who render professional service are licensed or otherwise authorized by law to render professional service in this State; and

      (c) Certifying that all members who are not licensed to render professional service in this State do not render professional service on behalf of the professional association except as authorized by law.

      3.  Each list filed pursuant to this section must be:

      (a) Made on a form furnished by the Secretary of State and must not contain any fiscal or other information except that expressly called for by this section.

      (b) Signed by the chief executive officer of the professional association or by some other person specifically authorized by the chief executive officer to sign the list.

      (c) Accompanied by a declaration under penalty of perjury that:

             (1) The professional association has complied with the provisions of chapter 76 of NRS;

             (2) The professional association acknowledges that pursuant to NRS 239.330, it is a category C felony to knowingly offer any false or forged instrument for filing in the Office of the Secretary of State; and

             (3) None of the members or employees identified in the list has been identified in the list with the fraudulent intent of concealing the identity of any person or persons exercising the power or authority of a member or employee in furtherance of any unlawful conduct.

      4.  Upon filing:

      (a) The initial list required by this section, the professional association shall pay to the Secretary of State a fee of $125.

      (b) Each annual list required by this section, the professional association shall pay to the Secretary of State a fee of $125.

      5.  A person who files with the Secretary of State an initial list or annual list required by this section which identifies a member or an employee of a professional association with the fraudulent intent of concealing the identity of any person or persons exercising the power or authority of a member or employee in furtherance of any unlawful conduct is subject to the penalty set forth in NRS 225.084.

      6.  For the purposes of this section, a person is not deemed to exercise actual control of the daily operations of a professional association based solely on the fact that the person holds an ownership interest in the professional association.

      7.  The Secretary of State may allow a professional association to select an alternative due date for filing the initial list required by this section.

      8.  The Secretary of State may adopt regulations to administer the provisions of subsection 7.

      (Added to NRS by 1969, 524; A 1995, 1139; 1999, 1625; 2001, 101, 1784, 2725, 3190; 2003, 194, 3161; 2003, 20th Special Session, 112, 187; 2005, 2270; 2009, 2045; 2013, 896)