NV-S-0190
Utilities
BUSINESS / PROVIDER ASSESSMENT
PUCN and Consumer Advocate annual utility regulatory assessment // up to 4.25 mills / $1 revenue (0.425%)
OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), PUCN and Consumer Advocate annual utility regulatory assessment (
NV-S-0190) is cataloged in the Utilities extraction domain, administered by Public Utilities Commission of Nevada under NRS 704.033.
STATUTORY CHARGE AUTHORITY (DATABASE A)
- Record ID:
NV-S-0190 - Exact Statutory Label: PUCN and Consumer Advocate annual utility regulatory assessment
- Category: Utilities
- Quantified Amount: up to 4.25 mills / $1 revenue (0.425%)
- Amount Type:
maximum - Assessment Unit / Periodicity: of intrastate gross operating revenue annually
- NRS Citation: NRS 704.033
- NAC Citation: None / Pending NAC schedule check
- Qualifiers & Exceptions: Commission portion at most 3.50 mills; Consumer Advocate portion at most 0.75 mills; minimum $100. Actual annual assessment set by PUC. Certain utility types excluded.
GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH
- Forced Payer: Jurisdictional utilities and qualifying energy sellers
- Collecting Agency: Public Utilities Commission of Nevada
- Collector Level:
state_or_state_board - Revenue Flow Tag:
business_paid_to_state— State tax, regulatory assessment, or provider fee paid by utilities, hospitals, nursing facilities, ambulances, insurers, fuel importers, or employers (NRS 704.033 / 422.3794 / 680B.027 / 612) - Bill Surface: utility business costs
- Pass-Through Status: recovery in rates requires tariff evidence
- 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: NRS or official state agency source
- Law Verification Status:
statutory_ceiling_identified - Rate Effective Period: Statutory snapshot 2026-10-25
- Live Agency Schedule Check:
verify_2026_effective_schedule_except_if_fixed_by_statute - Rate Verification Note: Commission portion at most 3.50 mills; Consumer Advocate portion at most 0.75 mills; minimum $100. Actual annual assessment set by PUC. Certain utility types excluded.
- Actual FY2026 Ledger Revenue:
Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation - Primary Official Source: https://www.leg.state.nv.us/NRS/NRS-704.html