NV-S-0118
Courts
STATE-IMPOSED LOCAL REVENUE
District court additional filing surcharge // $99
OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), District court additional filing surcharge (
NV-S-0118) is cataloged in the Courts extraction domain, administered by District court clerk under NRS 19.0302.
STATUTORY CHARGE AUTHORITY (DATABASE A)
- Record ID:
NV-S-0118 - Exact Statutory Label: District court additional filing surcharge
- Category: Courts
- Quantified Amount: $99
- Amount Type:
fixed - Assessment Unit / Periodicity: per qualifying filing
- NRS Citation: NRS 19.0302
- NAC Citation: None / Pending NAC schedule check
- Qualifiers & Exceptions: County-administered special account; local collection included as state-authorized charge but not Nevada state-receipt aggregate
GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH
- Forced Payer: Civil litigant
- Collecting Agency: District court clerk
- Collector Level:
county - Revenue Flow Tag:
state_authorized_local_revenue— Mandated by state statute (NRS 19.0302) and retained in county special account — excluded from state receipt total - 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: Excluded from additive state charge count (index, ceiling, custodial, transfer, 3rd-party retention, or non-state association)
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-019.html