1. Except as otherwise provided in subsection 3, each committee for the recall of a public officer shall, not later than:

(a) The 48th day after the date on which the notice of intent to circulate the recall petition was filed pursuant to NRS 306.015, for the period:

(1) From the earlier of:

(I) The date on which the notice of intent to circulate the recall petition was filed pursuant to NRS 306.015; or

(II) The date on which the committee first received any contribution, made any contribution or made any expenditure; and

(2) Ending on the 45th day after the date on which the notice of intent to circulate the recall petition was filed pursuant to NRS 306.015.

(b) The 93rd day after the date on which the notice of intent to circulate the recall petition was filed pursuant to NRS 306.015, for the period:

(1) From the 46th day after the date on which the notice of intent to circulate the recall petition was filed pursuant to NRS 306.015; and

(2) Ending on the 90th day after the notice of intent to circulate the recall petition was filed pursuant to NRS 306.015.

(c) Four days before the beginning of early voting by personal appearance for the special election to recall a public officer, for the period from the 91st day after the date on which the notice of intent to circulate the petition for recall is filed pursuant to NRS 306.015 through 5 days before the beginning of early voting by personal appearance for the special election;

(d) Four days before the special election, for the period from 4 days before the beginning of early voting by personal appearance for the special election through 5 days before the special election; and

(e) Thirty days after the special election, for the remaining period through the date of the special election,

report each expenditure made by the committee for the recall of a public officer during the period in excess of $100 and expenditures made to one recipient which cumulatively exceed $100.

2. Except as otherwise provided in subsection 3, if a petition for the recall of a public officer is not submitted to the filing officer before the expiration of the notice of intent pursuant to the provisions of chapter 306 of NRS or is otherwise legally insufficient when submitted to the filing officer pursuant to the provisions of chapter 306 of NRS, the committee for the recall of a public officer shall, not later than 30 days after the expiration of the notice of intent, report each expenditure made by the committee for the recall of a public officer in excess of $100 and expenditures made to one recipient which cumulatively exceed $100, except for expenditures that already have been reported pursuant to paragraph (a) of subsection 1. The provisions of this subsection apply to the committee for the recall of a public officer if the committee:

(a) Fails to submit the petition to the filing officer as required by chapter 306 of NRS;

(b) Submits the petition to the filing officer without any valid signatures or with fewer than the necessary number of valid signatures required by chapter 306 of NRS; or

(c) Otherwise submits a legally insufficient petition or suspends or ceases its efforts to obtain the necessary number of valid signatures required by chapter 306 of NRS.

3. If the legal sufficiency of a petition for recall is challenged and a district court determines that the petition is legally:

(a) Sufficient pursuant to chapter 306 of NRS and the order of the district court is appealed, the committee for the recall of a public officer shall:

(1) Not later than 30 days after the date on which the notice of appeal is filed, for the period from the filing of the notice of intent to circulate the petition for recall through the date on which the notice of appeal is filed, report each expenditure made by the committee for the recall of a public officer in excess of $100 and expenditures made to one recipient which cumulatively exceed $100, except for expenditures that already have been reported pursuant to paragraph (a) of subsection 1.

(2) Not later than 30 days after the date on which all appeals regarding the petition are exhausted, for the period from the day after the date on which the notice of appeal is filed through the date on which all appeals regarding the petition are exhausted, report each expenditure made by the committee for the recall of a public officer in excess of $100 and expenditures made to one recipient which cumulatively exceed $100.

(b) Insufficient pursuant to chapter 306 of NRS, the committee for the recall of a public officer shall:

(1) Not later than 30 days after the date on which the district court orders the filing officer to cease any further proceedings regarding the petition, for the period from the filing of the notice of intent to circulate the petition for recall through the day of the district court’s order, report each expenditure made by the committee for the recall of a public officer in excess of $100 and expenditures made to one recipient which cumulatively exceed $100, except for expenditures that already have been reported pursuant to paragraph (a) of subsection 1.

(2) Not later than 30 days after the date on which all appeals regarding the petition are exhausted, for the period from the day after the date of the district court’s order through the date on which all appeals regarding the petition are exhausted, report each expenditure made by the committee for the recall of a public officer in excess of $100 and expenditures made to one recipient which cumulatively exceed $100.

4. Except as otherwise provided in NRS 294A.3737, each report of expenditures must be filed electronically with the Secretary of State.

5. A report shall be deemed to be filed on the date that it was received by the Secretary of State.

6. The name and address of the recipient and the date on which the expenditure was made must be included on the report for each expenditure, whether to a natural person, association or corporation.

(Added to NRS by 1989, 1061; A 1991, 1398; 1995, 1085; 1997, 250; 1999, 2559; 2003, 3013; 2011, 1719, 1851; 2013, 1355, 2404; 2015, 1883; 2019, 1650)