# Nevada State Revenue Audit — Scope and Initial Research

**Research snapshot:** 2026-10-25  
**Research status:** INITIAL SOURCE-REFERENCED DISCOVERY. **Not an exhaustive review of the NRS, NAC, 2025 special-session laws, agency schedules, or actual account collections.**  
**Scope boundary:** State of Nevada executive, legislative, judicial, educational, regulatory, and independent/occupational boards; state-imposed revenues collected by county and remitted to state. Counties and cities to be audited in later phase.

## Operating definition

Everything received by a Nevada government body is within the project's broad *tax-and-government-receipts audit*. Store the exact government classification, collector, legal beneficiary, cash recipient, and accounting recipient so constitutional/statutory terminology remains distinguishable from the project's editorial definition. Include fees, fines, interests, tuition, rentals, transfers, donations, pass-through collections, confiscation/forfeiture, and state investments. Tag custodial receipts (such as unclaimed property) and transfers so they cannot be summed as a second independent charge imposed upon the payer.

## What was researched

The official NRS and NAC indexes were located. Targeted chapters and sections covering tax categories, DMV, entities, courts, finance, occupational licensing, wildlife, parks, environmental fees, education, gaming and sports were researched. The official Nevada Department of Taxation list contains 20 named tax-type categories. The statutory starter file contains **186** rows, including explicitly quantified fees, legal upper limits, delegated rates, non-tax government receipts, and county-collected state portions. This is a source-referenced discovery set, not an exhaustive total count.

| Area | Starter entries |
|---|---:|
| Agriculture | 2 |
| Business | 15 |
| Combat sports | 3 |
| Courts | 4 |
| Education | 2 |
| Environment | 6 |
| Finance | 12 |
| Finance - state operations | 1 |
| Gaming | 14 |
| Government debt | 5 |
| Government information | 2 |
| Occupational licensing | 22 |
| Parks | 7 |
| Real estate | 10 |
| Securities | 2 |
| State tax department categories | 20 |
| State-held property | 1 |
| Unspecified | 2 |
| Vehicles | 7 |
| Vital records | 4 |
| Water | 2 |
| Wildlife | 43 |

## The two auditing databases to build

**A. Legislative charge authority**: one row per independently payable obligation (plus an authority hierarchy for tax brackets, optional fees and cross-references). Fields: exact original-language label; payer; event that triggers payment; amount and type (fixed, minimum, maximum, bounded percentage, regulatory or contractual); periodicity; exceptions/waivers; administrative office; statutory citation; NAC citation; 2025 bill/session changes; effective and repeal dates; authority source URI; independent source verification.

**B. Receipts ledger**: each actual state receipt by fiscal year, month, agency, budget account, general-ledger code, account/fund, collection method, gross vs net, county-collected remittance and custodial transfer. Use State Controller account ledgers, open.nv.gov datasets, executive/legislatively approved budget schedules, ACFR, agency annual reports and public-record requests. Do not infer actual collections from fee rate. Capture board money deposited in commercial banks separately.

## Critical findings

1. **NRS 227.295** directs the State Controller to post monthly tax, fee, fine, licensing, interest and federal-transfer revenues. https://www.leg.state.nv.us/NRS/NRS-227.html
2. **Not all state regulatory boards deposit revenue into the Treasury**: see NRS 628.140 and 625.150. Independently retained board cash/financial statements must be obtained. https://www.leg.state.nv.us/NRS/NRS-628.html and https://www.leg.state.nv.us/NRS/NRS-625.html
3. **Statutory ceilings are not actual prices**: NRS 624.280 and 649.295 delegate or limit fees; corresponding NAC provisions and current rate schedules must be checked. https://www.leg.state.nv.us/NRS/NRS-624.html and https://www.leg.state.nv.us/NRS/NRS-649.html
4. **Revenue beneficiaries may differ from collectors**: county clerk collects marriage-license state remittances under NRS 122.060; district-court filing fee remittances under NRS 19.030. https://www.leg.state.nv.us/NRS/NRS-122.html and https://www.leg.state.nv.us/NRS/NRS-019.html
5. **Some dollars received are held for private persons**: NRS 120A.620 requires abandoned property trust accounting and potential claims. https://www.leg.state.nv.us/NRS/NRS-120A.html

## Exhaustive research workflow

1. Freeze source snapshots of every Nevada NRS chapter from the official 2025/2026 R1 edition, then read section by section and log every money-related authority and cross-reference. Include judicial sections and university provisions, not only Title 32 taxation. Log zero-hit chapters after manual quality assurance and do not deem search-only chapters cleared.
2. Repeat for each relevant NAC chapter; the official August 2026 NAC list is the index of delegated rates. Check Nevada Register emergency/temporary regulations and post-codification effective-date changes, including future effective sections. Source: https://www.leg.state.nv.us/NAC/CHAPTERS.html
3. Read 2025 regular/36th special session and any effective 2026 legislation in Statutes of Nevada. Distinguish statutory caps, rates in effect on October 25, 2026, and future-effective rates.
4. Reconcile to agency public fee schedules, licensing portal rate tables, and official forms. If different, flag legal discrepancy; do not silently choose one.
5. Reconcile legal authorizations to financial receipts: Controller/OpenBudget, budget account revenue categories, separate board financials, attorney general settlements/forfeitures, NSHE accounts, state property/rent receipts, investment interest, non-tax federal transfers, agency-specific funds and accounts.
6. Make entity-specific public-record requests for annual revenue by revenue source code/fee type for FY2021–FY2026, including accounting reports outside the State Treasury, refunds, and audits. Record who supplied records and whether redacted/denied.
7. Require two checks before publication: primary law verified and currently-charged amount verified. Publication of an official legal *maximum* is allowed with clear wording even before an actual charged rate is known.
8. Add counties/cities only in Phase 2. Include fees imposed by state statute but collected locally in a linked category, without counting them as state receipts unless state receives the money.

## Suggested website screens

- Searchable *Every State Charge* master directory by industry, activity, payer, collecting agency, and citation.
- *How much does Nevada take?* statewide total by year, category, agency, fund and charge level, with reconciliation and no-double-count toggle.
- *Fee stacking* on a single activity: example Nevada LLC original formation + first initial list + state business license, marking each separate obligation.
- *Statutory authority detail* (source, quote/paraphrase, effective date, cap vs real charge, NAC delegation, exemptions).
- *Government cash flow* (payer -> collection channel -> state agency -> special fund -> transferred beneficiary), with source citations.
- *Missing records / data gaps* for the agencies, boards, and Controller reports needed to complete the audit.

## Data cautions

- `currently_charged = not_independently_verified` means a fee appearing in law has not been confirmed against an agency's live 2026 schedule.
- `amount_type = maximum` is a ceiling, NOT the amount collected.
- Source evidence identifies many chapters, but **full NRS/NAC traversal has NOT been performed**.
- `actual_2026_revenue` is intentionally blank for every row until independently obtained.
- The 20 Department of Taxation type names are a high-level index, not 20 distinct fee line items and not a count of all state receipts.
- Some rows serve as conditional alternatives or informational ceilings; filtering `revenue_flow` prevents double counting.

## Official source directory

- NRS official portal: https://www.leg.state.nv.us/Law1.html
- NRS title/chapter index: https://www.leg.state.nv.us/NRS/Index.html
- NAC chapter index: https://www.leg.state.nv.us/NAC/CHAPTERS.html
- Department of Taxation categories: https://tax.nv.gov/Tax%20Types/
- Controller ACFR: https://www.controller.nv.gov/financial-reports/annual-comprehensive-financial-report-acfr/
- Governor budget: https://www.budget.nv.gov/documents/budget-publications-reports/
- Revenue accountability law: https://www.leg.state.nv.us/NRS/NRS-227.html
- NRS 239.010 and 239.052 public records and fees: https://www.leg.state.nv.us/NRS/NRS-239.html

## Website database note

This delivery includes a CSV and equivalent JSON of starter records, plus a separate Taxation taxonomy CSV. Preserve raw sources and use versioned charge histories. This is suitable for creating an initial site database and evidence-gathering queue, not publishing an advertised exhaustive final catalog.