Nevada Code § 176.062

Administrative assessment for felony or gross misdemeanor: Collection; distribution; limitations on use
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1. When a defendant pleads guilty or
guilty but mentally ill or is found guilty or guilty but mentally ill of a
felony or gross misdemeanor, the judge shall include in the sentence the sum of
$25 as an administrative assessment and render a judgment against the defendant
for the assessment.
2. The money collected for an
administrative assessment:
(a) Must not be deducted from any fine imposed by
the judge;
(b) Must be taxed against the defendant in
addition to the fine; and
(c) Must be stated separately on the courts
docket.
3. The money collected for administrative
assessments in district courts must be paid by the clerk of the court to the
county treasurer on or before the fifth day of each month for the preceding
month. The county treasurer shall distribute, on or before the 15th day of that
month, the money received in the following amounts for each assessment
received:
(a) Five dollars for credit to a special account
in the county general fund for the use of the district court.
(b) The remainder of each assessment to the State
Controller.
4. The State Controller shall credit the
money received pursuant to subsection 3 to a special account for the assistance
of criminal justice in the State General Fund, and distribute the money from
the account to the Attorney General as authorized by the Legislature. Any
amount received in excess of the amount authorized by the Legislature for distribution
must remain in the account.

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