NV-S-0059
Occupational licensing
BOARD RETAINS (OFF-TREASURY)
CPA fictitious-name registration // [DELEGATED]
OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), CPA fictitious-name registration (
NV-S-0059) is cataloged in the Occupational licensing extraction domain, administered by Nevada State Board of Accountancy under NRS 628.375.
STATUTORY CHARGE AUTHORITY (DATABASE A)
- Record ID:
NV-S-0059 - Exact Statutory Label: CPA fictitious-name registration
- Category: Occupational licensing
- Quantified Amount: [DELEGATED]
- Amount Type:
delegated - Assessment Unit / Periodicity: per registration
- NRS Citation: NRS 628.375
- NAC Citation: None / Pending NAC schedule check
- Qualifiers & Exceptions: Board may establish by regulation
GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH
- Forced Payer: CPA or accounting entity
- Collecting Agency: Nevada State Board of Accountancy
- Collector Level:
state_or_state_board - Revenue Flow Tag:
state_board_retains— Retained by occupational licensing board in commercial bank accounts outside State Treasury (NRS 628.140 / 625.150) - Bill Surface: Direct agency / filing / licensing collection
- Pass-Through Status: Direct statutory payer obligation
- Fund Receiver Type:
state - Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
- No-Double-Count Treatment: Included as an independent state charge/receipt authority
VERIFICATION & LEDGER STATUS (DATABASE B)
- Last Researched: 2026-10-25
- Source Record Type: Nevada Revised Statutes
- Law Verification Status:
statute_identified - Rate Effective Period: Statutory snapshot 2026-10-25
- Live Agency Schedule Check:
not_independently_verified_against_live_agency_rates - Rate Verification Note: Pending live agency schedule reconciliation
- Actual FY2026 Ledger Revenue:
Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation - Primary Official Source: https://www.leg.state.nv.us/NRS/NRS-628.html
OTHER EXTRACTIONS IN OCCUPATIONAL LICENSING
- NV-S-0040 — Contractor license application ($550)
- NV-S-0041 — Contractor biennial license ($900)
- NV-S-0042 — Contractor exam ($300)
- NV-S-0043 — Architect examination ($800)
- NV-S-0044 — Architect exam retake ($800)
- NV-S-0045 — Architect exam processing ($50)
- NV-S-0046 — Architect registration certificate ($125)
- NV-S-0047 — Architect temporary certificate ($500)
- NV-S-0048 — Architect initial registration / renewal ($300)
- NV-S-0049 — Architect late renewal within one year ($220)
- NV-S-0050 — Engineer or land surveyor license application ($200)
- NV-S-0051 — Engineer or land surveyor intern certificate ($100)