SB 14 — Makes various changes related to gaming. (BDR 41-259)

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

The Chair of the Board may, in the sole and absolute discretion of the Chair, administratively approve the spouse, next - 82nd Session (2023) – 4 – of kin, personal representative, guardian or heir of a holder of a license issued by the Commission who is deceased or has been judicially declared to be disabled to temporarily engage in any of the activities set forth in subsection 1 of NRS 463.160, subsection 1 of NRS 463.162 or subsection 1 of NRS 463.650 or receive proceeds therefrom without procuring a state gaming license.

“Gaming employee” means any [person connected directly with] employee, temporary employee or other representative of an operator of a slot route, the operator of a pari- mutuel system , the operator of an inter-casino linked system or a manufacturer, distributor or disseminator, or [with the operation of] a gaming establishment licensed to conduct any game, 16 or more slot machines, a race book, sports pool or pari-mutuel wagering, whose job duties pertain to the operation, control or outcome of gaming revenue, including [:] , without limitation:w of any gambling(a) gameAccounting or theinternal access,auditing transportpersonnel orwho revieware ofdirectly involved in any gamingrecordkeeping revenue,or includingthe [:]examination ,of withoutrecords limitation:associated with revenue from gaming;

(a) Accounting or internal auditing personnel who are directly involved in any recordkeeping or the examination of records associated with revenue from gaming;

- *SB14_R1* – 5 – (g) Employees of a person required by NRS 464.010 to be licensed to operate an off-track pari-mutuel system;

- 82nd Session (2023) – 5 – (i) Employees of a person required by paragraph (e) of subsection 1 of NRS 463.160 to be registered to operate as a cash access and wagering instrument service provider;

(j) Employees whose duties are directly involved with the manufacture, repair, sale or distribution of gaming devices, associated equipment when the employer is required by NRSNRSes, 463.650 to be licensed, cashless wagering systems or interactive gaming systems;

(o)complimentary Hostsservices or[;sons other persons empowered to extend credit or complimentary(q) servicesKeno [;runners;

(q) Keno runners;

- *SB14_R1* – 6 – (z)] whose duties include the supervision of employees described in this subsection;

- 82nd Session (2023) – 6 – [(aa) Employees of a licensee who have local access and provide management, support, security or disaster recovery services for any hardware or software that is regulated pursuant to the provisions of this chapter and any regulations adopted pursuant thereto;

(bb) Temporary or contract employees hired by a licensee to perform a function related to gaming;

andandired by a licensee to (cc)] (w) Club venue employees;

For any amount of debt the [Nevada Gaming Control] Board hasNRS assigned353C.195 tothat:e the State Controller for collection pursuant to NRS(a) 353C.195The that:Board determines is impossible or impractical to collect, the [Nevada Gaming Control] Board [shall request that the State Board of Examiners] may designate such amount as a bad debt [.

(a) The Board determines is impossible or impractical to collect, the [Nevada Gaming Control] Board [shall request that the State Board of Examiners] may designate such amount as a bad debt [.

- *SB14_R1* – 7 – 3.

Upon the designation of a debt as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately - 82nd Session (2023) – 7 – notify the State Controller thereof.

A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the4. debtor to the State of Nevada.

4.

2.Board and the Commission and their agents may:this chapter, the (a) Inspect and examine all premises wherein gaming is conducted or gambling devices or equipment are manufactured, sold or distributed.

[The] Except as otherwise provided in this chapter, the Board and the Commission and their agents may:

(a) Inspect and examine all premises wherein gaming is conducted or gambling devices or equipment are manufactured, sold or distributed.

(d) Demand access to and inspect, examine, photocopy and audit all papers, books and records of any applicant or licensee, on his or her premises, or elsewhere as practicable, and in the presence of the applicant or licensee, or his or her agent, respecting the gross income produced by any gaming business, and require verification - *SB14_R1*82nd Session (2023) – 8 – policy or any of income,the provisions of this chapter.nforcement of the (e) Demand access to and inspect, examine, photocopy and audit all otherpapers, mattersbooks affectingand therecords enforcementof any affiliate of a licensee whom the policyBoard or anyCommission ofknows or reasonably suspects is involved in the provisionsfinancing, operation or management of thisthe chapter.licensee.

(e) Demand access to and inspect, examine, photocopy and audit all papers, books and records of any affiliate of a licensee whom the Board or Commission knows or reasonably suspects is involved in the financing, operation or management of the licensee.

If the former licensee seeks judicial review of a deficiency determination or files a petition for a redetermination, the former licenseeorder mustis maintainentered allon books,the papersdetermination.rs and records until a final order4. is entered on the determination.

4.The Board may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter, chapter 205 of NRS involving a crime against the property of a gaming licensee, NRS 207.195 or chapter 462, 463B, 464, 465 or of NRS.

The Board may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter, chapter 205 of NRS involving a crime against the property of a gaming licensee, NRS 207.195 or chapter 462, 463B, 464, 465 or 466 of NRS.

The Board and Commission or any member thereof may appoint hearing examiners who may administer oaths and receive evidence andanding testimony under oath.

(a)- To82nd deal,Session operate,(2023) carry– on,9 conduct,– maintain or expose for play in the State of Nevada any gambling game, gaming device, slot machine, race book or sports pool;

- *SB14_R1* – 9 – (c) To operate a gaming salon;

2.for any person knowingly to permit any gambling game, slots unlawful machine, gaming device, race book or sports pool to be conducted, operated, dealt or carried on in any house or building or other premises owned by the person, in whole or in part, by a person who is not licensed pursuant to this chapter, or that person’s employee.

Except as otherwise provided in subsection 3, it is unlawful for any person knowingly to permit any gambling game, slot machine, gaming device, race book or sports pool to be conducted, operated, dealt or carried on in any house or building or other premises owned by the person, in whole or in part, by a person who is not licensed pursuant to this chapter, or that person’s employee.

For the purposes of this section, the operation of a race book or sports pool includes [making]making ,the withoutpremises limitation:available for any of the following purposes:

(a) ControllingAllowing thepatrons typesto ofestablish wagersan thataccount willfor bewagering accepted,with including, without limitation, controlling the settingrace ofbook lines,or pointsports spreadspool; and odds;

(b) RepresentingAccepting towagers thefrom publicpatrons; that the person is operating a race book or sports pool;

(c)(d) HavingPaying responsibilitywinning forwagers theto financialpatrons; success or failure of a race book or sports pool;

or (d)(e) MakingAllowing thepatrons premisesto availablewithdraw cash from an account for anywagering or to be issued a ticket, receipt, representation of thevalue followingor purposes:other credit representing a withdrawal from an account for wagering that can be redeemed for cash,  whether by a transaction in person at an establishment or through mechanical means, such as a kiosk or similar device, regardless of whether that device would otherwise be considered associated - 82nd Session (2023) – 10 – which such an operation is conducted.

[(a)]obtained (1) Allowing patrons to establish an account for wageringeach withlocation theat raceSec. book or sports pool;

[(b)] (2) Accepting wagers from patrons;

[(c)] (3) Allowing patrons to place wagers;

[(d)] (4) Paying winning wagers to patrons;

or [(e)] (5) Allowing patrons to withdraw cash from an account for wagering or to be issued a ticket, receipt, representation of value or other credit representing a withdrawal from an account for wagering that can be redeemed for cash,  whether by a transaction in person at an establishment or through mechanical means, such as a kiosk or similar device, regardless of - *SB14_R1* – 10 – whether that device would otherwise be considered associated equipment.

A separate license must be obtained for each location at which such an operation is conducted.

Sec.

Except as otherwise provided in subsections 2 and 3 [,] and section 1 of this act, it is unlawful for any person to:

(c) Furnish services or property, real or personal, on the basis of a contract, lease or license, pursuant to which that person receivesreceivesof payments based on earnings or profits from any gambling game, including any slot machine, without having first procured a state gaming license.

or (2) A holding company or intermediary company, or publicly traded corporation, that has registered pursuant to NRS 463.585 or 463.635463(d) andWho whichis haslicensed fullyas complieda withmanufacturer theor lawsdistributor applicablepursuant toto. it.

(d) Who is licensed as a manufacturer or distributor pursuant to NRS 463.650.

 Receipts or rentals or charges for real property, personal property or services do not lose their character as payments of a fixed sum or as bona fide because of provisions in a contract, lease or license for adjustments in charges, rentals or fees on account of changes in taxes or assessments, escalations in the cost-of-living index, expansions- or82nd improvementSession of(2023) facilities, or changes in services - *SB14_R1* – 11 – supplied.

Receipts of rentals or charges based on percentagepercentageces between a corporate licensee or a licensee who is a limited partnership or limited-liability company and the entities enumerated in paragraph (c) are permitted under this subsection.

(a) Owns any interest in the premises of a licensed establishment or owns any interest in real property used by a licensed establishment whether the person leases the property directly to the licenseelic(b) Repairs, rebuilds or throughmodifies anany intermediary.gaming device.

(b) Repairs, rebuilds or modifies any gaming device.

Any agreement between a licensee and a person described in subsection 5 shall be deemed to include a provision for its termination without liability on the part of the licensee upon a finding by the Commission that the person is unsuitable.

- 82nd Session (2023) – 12 – Sec.

Any person aggrieved by a final decision or order of the Commission made after hearing or rehearing by the Commission pursuant to NRS 463.312 to 463.3145, inclusive, and - *SB14_R1* – 12 – whether or not a petition for rehearing was filed, may obtain a judicial review thereof in the district court [of] in and for Carson City, the district court in and for the county in which the petitioner resides or the district court in and for the county in which the petitioner has his, her or its principal place of business.

If judicial review is sought in any case in which a supervisor has been appointed pursuant to NRS 463B.010 to 463B.280, inclusive,other thecivil districtactions.ict court shall give priority to that review over otherSec. civil actions.

Sec.

- 82nd Session (2023) – 13 – 2.

3.must be construed in a manner consistent with the declared policy of the State.

Statutes4. and regulations reviewed pursuant to this section must be construed in a manner consistent with the declared policy of the State.

- *SB14_R1* – 13 – 4.

Before issuing a state gaming license to an applicant for a restricted operation, the Commission shall charge andyear:ollect collect from the applicant for each slot machine for each quarter year:(a) A license fee of $81 for each slot machine if the applicant will have at least 1 but not more than 5 slot machines.

(a) A license fee of $81 for each slot machine if the applicant will have at least 1 but not more than 5 slot machines.

- 82nd Session (2023) – 14 – 4.

5.revenue from any slot machine that is operated on the premises of a licensee is liable to the licensee for that person’s proportionate share of the fee prescribed in subsection 1 and shall remit or credit his or her full proportionate share to the licensee on or before the last day of the last month in a calendar quarter, if the licensee is paying the fee in accordance with paragraph (a) of subsection 2, or, if the licensee is paying the fee in accordance with paragraph (b) of subsection 2, on or before the date on which the licensee pays the fee.

Any person who is authorized to receive a share of the revenue from any slot machine that is operated on the premises of a licensee is liable to the licensee for that person’s proportionate share of the fee prescribed in subsection 1 and shall remit or credit his or her full proportionate share to the licensee on or before the - *SB14_R1* – 14 – last day of the last month in a calendar quarter, if the licensee is paying the fee in accordance with paragraph (a) of subsection 2, or, if the licensee is paying the fee in accordance with paragraph (b) of subsection 2, on or before the date on which the licensee pays the fee.

If the Commission approves the issuance of a license for gaming operations at the same location that is currently licensed, or locations that are currently licensed if the license is for the operation of a slot machine route, the Chair of the Board, in consultation with the Chair of the Commission may administratively determine that, for the purposes of NRS 463.370 , [and] 463.373 to 463.3855, inclusive, 463.450, 463.660, 463.677, 463.760, 463.765 and 464.015, the gaming license shall be deemed transferred, the previously licensed operation shall be deemed a continuing operation and credit must be granted for prepaid license fees, if the Chair of the Board makes a written finding that such determinationdeterminationthe is consistent with the public policy of this State pursuant to NRS 463.0129.

The Commission may, with the advice and assistance of the Board, adopt regulations consistent with the policy, objects and - 82nd Session (2023) – 15 – purposes of this chapter as it may deem necessary to carry out the provisions of this section.

Except as otherwise provided in subsections 2 to 7, inclusive, and section 1 of this act, it is unlawful for any person, either as owner, lessee or employee, whether for hire or not, totoperson, operate, carry on, conduct or maintain any form of manufacture, selling or distribution of any gaming device, cashless wagering system or interactive gaming system for use or play in Nevada without first procuring and maintaining all required federal, state, county and municipal licenses.

- *SB14_R1* – 15 – 2.

(a) Gaming devices for home use in accordance with NRS 463.160;

ororng devices for home use in accordance with NRS (b) Antique gaming devices,  to sell such devices without procuring a license therefor to residents of jurisdictions wherein ownership of such devices is legal.

A manufacturer who performs any action described in paragraph (a), (b) or (c) of subsection 1 of NRS 463.01715 is not required to be licensed under the provisions of this section with - 82nd Session (2023) – 16 – respect to the performance of that action if another manufacturer who is licensed under the provisions of this section assumes responsibility for the performance of that action.

An independent contractor who designs, develops, programs, produces or composes a control program for use in the manufacture of a gaming device that is for use or play in this State is not required to be licensed under the provisions of this section with respect to the design, development, programming, production or composition of a control program if a manufacturer who is licensed under the provisions of this section assumes responsibility for the design, development, programming, production or composition of the control program.

- *SB14_R1* – 16 – 8.

Any person conducting business in Nevada who is not required to be licensed as a manufacturer, seller or distributor pursuant to subsection 1, but who otherwise must register with the Attorney General of the United States pursuant to Title 15 of U.S.C., must submit to the Board a copy of such registration within 10 daysdays., after submission to the Attorney General of the United States.

(d)- “Holding82nd Session (2023) – 17 – NRS 463.485.ing company” has the meaning ascribed to it in (e) “Independent contractor” has the meaning ascribed to it in NRS 463.485.463.01715.

(e) “Independent contractor” has the meaning ascribed to it in NRS 463.01715.

9.1.

NRS 463.673 is hereby amended to read as follows:

463.673 1.

The Legislature finds that:

(a) To protect and promote the health, safety, morals, good order and general welfare of the inhabitants of this State, and to carry out the public policy declared in NRS 463.0129, it is necessary that the Board and Commission be allowed to react to rapidly evolving technological advances while maintaining strict regulation and control of gaming.

(b) Technological advances have evolved which allow:

(1) Certain parts of games, gaming devices, cashless wagering systems and race book and sports pool operations to be conducted at locations that are not on the premises of a licensed gaming establishment;

and 2.

(Except as otherwise provided in subsection 3, theg center.

Commission may, with the advice and assistance of the Board, provide by regulation for the operation and registration of hosting centers and persons associated therewith.

Such regulations may include:

(a) Provisions relating to the operation and location of hosting centers, including, without limitation, minimum internal and operational control standards established by the Commission.

(b) Provisions relating to the registration of persons owning or operating a hosting center and any persons having a significant involvement with a hosting center, as determined by the Commission.

(c) A provision that a person owning, operating or having a significant involvement with a hosting center may be required by the Commission to be found suitable to be associated with licensed gam(d) Additional matters which the Commission deems necessary and appropriate to carry out the provisions of this section and which are consistent with the public policy of this State pursuant to NRS 463.0129.

3.

The Commission may not adopt regulations pursuant to this section until the Commission first determines that hosting centers are secure and reliable, do not pose a threat to the integrity of gaming and are consistent with the public policy of this State pursuant to NRS 463.0129.

- 82nd Session (2023) – 18 – 4.

[Regulations] Subject to any regulations adopted by the Commission pursuant to [this section must:

(a) Define “hosting center.” (b) Provide that] subsection 5, the premises on which the the Board and Commission pursuant to NRS 463.140, as though they of premises are where gaming is conducted and the hosting center is a gaming licensee.

5.

The Commission may adopt regulations that define the scope of the power and authority of the Board and Commission provided in subsection 4 as it deems appropriate based on the type and function of a hosting center.

6.

Regulations adopted by the Commission pursuant to this section must define “hosting center.” Sec.

- *SB14_R1* – 17 – (b) To protect and promote the health, safety, morals, good order and general welfare of the inhabitants of this State, and to carry out the public policy declared in NRS 463.0129, it is necessary that theth(1) BoardLicense andinteractive Commissiongaming haveservice theproviders; ability to:

(1) License interactive gaming service providers;

- 82nd Session (2023) – 19 – (a) Provisions requiring:

(1) The interactive gaming service provider to meet the qualifications for licensing pursuant to NRS 463.170, in addition to any other qualifications established by the Commission and to be licensedprovider regardlessholds ofany whetherlicense.her the interactive gaming service (2) The service provider to be registered regardless of whether the service provider holds any license.

(2) The service provider to be registered regardless of whether the service provider holds any license.

- *SB14_R1* – 18 – (e) Additional matters which the Commission deems necessary and appropriate to carry out the provisions of this section and which are consistent with the public policy of this State pursuant to NRSNRSch 463.0129, including that an interactive gaming service provider or a service provider, respectively, must be liable to the licensee on whose behalf the services are provided for the interactive gaming service provider’s or service provider’s proportionate share of the fees and taxes paid by the licensee.

[Regulations] Subject to any regulations adopted by the Commission pursuant to [this section must provide that] subsection 6, the premises on which an interactive gaming service provider [and]- or82nd aSession service(2023) provider– [,20 respectively,]– conducts its operations are subject to the power and authority of the Board and CommissionCommissionons pursuant to NRS 463.140, as though the premises are where gaming is conducted and the interactive gaming service provider or service provider, respectively, is a gaming licensee.

(2) Manages, administers or controls the games with which wagerssystem that are initiated,associated;ted, received or made on an interactive gaming system(3) areMaintains associated;or operates the software or hardware of an interactive gaming system;

(3) Maintains or operates the software or hardware of an interactive gaming system;

or - *SB14_R1* – 19 – (2) Meets such other or additional criteria as the Commission may establish by regulation.

(a)(b) The licensingregistration andof operationservice providers to perform any action described in paragraph (b) of interactivesubsection gaming;[6] 7 of NRS 463.677.

and (b) The registration of service providers to perform any action described in paragraph (b) of subsection [6] 7 of NRS 463.677.

(3)- A82nd licenseSession for(2023) an– interactive21 gaming– service provider to perform the actions described in paragraph (a) of subsection [6] 7 of NRS 463.677;

(c) Except as otherwise provided in subsections 6 to 10, inclusive,inclus(1) setLicensed forthas standardsa formanufacturer the suitability of ainteractive persongamingrson to be:

(1) Licensed as a manufacturer of interactive gaming systems;

- *SB14_R1* – 20 – (2) The initial fee for registration as a service provider as described in paragraph (b) of subsection [6] 7 of NRS 463.677.

(3) The fee for the renewal of such a license for such an interactive gaming service provider or registration as a service provider, as applicable, and any renewal requirements for such a license or registration, as applicable.

(e) Provide that gross revenue received by an establishment from the operation of interactive gaming is subject to the same license fee provisions of NRS 463.370 as the games and gaming devices- of82nd theSession establishment,(2023) – 22 – for a similar fee or tax.ent, unless federal law otherwise provides (f) Set forth standards for athe similarlocation feeand orsecurity tax.of the computer system and for approval of hardware and software used in connection with interactive gaming.

(f) Set forth standards for the location and security of the computer system and for approval of hardware and software used in connection with interactive gaming.

(b) In a county whose population is 45,000 or more but less than 700,000, the establishment is a resort hotel that holds a nonrestricted license(1) Holds a nonrestricted license tofor operatethe operation of games and gaming devicesdevices; or the establishment:

(1) Holds a nonrestricted license for the operation of games and gaming devices;

- *SB14_R1* – 21 – (c) In all other counties, the establishment is a resort hotel that holds a nonrestricted license to operate games and gaming devices or the establishment:(1) Has held a nonrestricted license for the operation of games and gaming devices for at least 5 years before the date of its application for a license to operate interactive gaming;

(1) Has held a nonrestricted license for the operation of games and gaming devices for at least 5 years before the date of its application for a license to operate interactive gaming;

or (II)- 82nd Session (2023) – 23 – therewith.(II) More than 50 gaming devices in connection therewith.4.

4.

(a)under this section within 5 years after February 21, 2013;nsure (b) A covered person may not be found suitable for licensure under this section withinunless 5such yearscovered person expressly submits to the jurisdiction of the United States and of each state in which patrons of interactive gaming operated by such covered person after FebruaryDecember 21,31, 2013;2006, were located, and agrees to waive any statutes of limitation, equitable remedies or laches that otherwise would preclude prosecution for a violation of any provision of federal law or the law of any state in connection with such operation of interactive gaming after that date;

(b) A covered person may not be found suitable for licensure under this section unless such covered person expressly submits to the jurisdiction of the United States and of each state in which patrons of interactive gaming operated by such covered person after December 31, 2006, were located, and agrees to waive any statutes of limitation, equitable remedies or laches that otherwise would preclude prosecution for a violation of any provision of federal law or the law of any state in connection with such operation of interactive gaming after that date;

and - *SB14_R1* – 22 – (d) Use of a covered asset is grounds for revocation of an interactive gaming license, or a finding of suitability, issued under thisthi7. section.

7.

(1) The covered person did not violate, directly or indirectly, any provision of federal law or the law of any state in connection with the ownership and operation of, or provision of services to, an interactive gaming facility that, after December 31, 2006, operated interactive- 82nd Session (2023) – 24 – anderactive gaming involving patrons located in the United States;

and (2) The assets to be used or that are being used by such person were not used after that date in violation of any provision of federal law or the law of any state;

8.subsection 7, the Commission shall afford the person an opportunity to be heard and present relevant evidence.

With respect to a person applying for a waiver pursuant to subsection 7, the Commission shall afford the person an opportunity to be heard and present relevant evidence.

The Commission shall make a determination pursuant to subsections 7 and 8 with respect to a covered person or covered asset without regard to whether the conduct of the covered person or the use of the covered asset was ever the subject of a criminal proceeding for a violation of any provision of federal law or the law - *SB14_R1* – 23 – of any state, or whether the person has been prosecuted and the prosecutionpro10. terminated in a manner other than with a conviction.

10.

11.- 82nd Session (2023) – 25 – B felony and shall be punished by imprisonment in the state prison for a minimum term of not less than 1 year and a maximum term of not more than 10 years or by a fine of not more than $50,000, or both.

A person who violates subsection 10 is guilty of a category B felony and shall be punished by imprisonment in the state prison for a minimum term of not less than 1 year and a maximum term of not more than 10 years or by a fine of not more than $50,000, or both.

3.Gaming Commission.” have imprinted thereon the words “Nevada 4.

The seal must have imprinted thereon the words “Nevada Gaming Commission.” 4.

10.10.5.DelNRS 286.520 is hereby amended to read as follows:

(Deleted by amendment.) - *SB14_R1* – 24 – Sec.

10.5.

NRS 286.520 is hereby amended to read as follows:

(1)- The82nd retiredSession employee(2023) accepted– the26 employment– or contract within 90 calendar days after the effective date of the employee’s retirement;

(c) If a retired employee accepts employment with an employer who is not a public employer under this System, the employee is entitled to the same allowances as a retired employee who has no employment.emp2.

2.

If a retired employee who accepts employment or an independent contract with a public employer under this System pursuant to this section elects not to reenroll in the System pursuant to subsection 1 of NRS 286.525, the public employer with which the retired employee accepted employment or an independent contract - *SB14_R1* – 25 – may pay contributions on behalf of the retired employee to a retirement fund which is not a part of the System in an amount not to exceed the amount of the contributions that the public employer would pay to the System on behalf of a participating public employee who is employed in a similar position.

- 82nd Session (2023) – 27 – 5.

If a retired employee is chosen by election or appointment to fill an elective public office, the retired employee is entitled to the same allowances as a retired employee who has no employment, unless the retired employee is serving in the same office in which the retired employee served and for which the retired employee received service credit as a member.

A person who accepts employment with a volunteer fire department of which all the volunteers have become members of the System pursuant to NRS 286.367 is exempt from the provisions ofofhe subsections 1 and 2 for the duration of that employment.

If the debt is not more than $50, the State Board of Examiners may delegate to its Clerk the authority to designate the - *SB14_R1* – 26 – debt as a bad debt.

- 82nd Session (2023) – 28 – 2.

Upon the designation of a debt as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof.

Upon receiving the notification, the State Controller shall direct the removal of the debt from the bookspursuant ofto accountthis ofsection remains a legal and binding obligation owed by the debtor to the State of Nevada.

A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada.

HSec. - *SB14_R1*

12.

1.

This section and sections 1 to 10, inclusive, and of this act become effective upon passage and approval.

2.

Section 10.5 of this act becomes effective on October 1, 2023.

~~~~~ 23 - 82nd Session (2023)