Nevada Code § 202.3635

Unlawful to manufacture, cause to be manufactured, assemble or cause to be assembled firearm without serial number: Exceptions; penalties
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1. A person shall not manufacture or cause
to be manufactured or assemble or cause to be assembled a firearm that is not
imprinted with a serial number issued by a firearms importer or manufacturer in
accordance with federal law and any regulations adopted thereunder unless the
firearm:
(a) Has been rendered permanently inoperable;
(b) Is an antique firearm; or
(c) Has been determined to be a collectors item
pursuant to 26 U.S.C. Chapter 53 or a curio or relic pursuant to 18 U.S.C.
Chapter 44.
2. A person who violates this section:
(a) For the first offense, is guilty of a gross
misdemeanor; and
(b) For the second or any subsequent offense, is
guilty of a category D felony and shall be punished as provided in NRS 193.130 .
3. As used in this section:
(a) Assemble means to fit together component
parts.
(b) Manufacture means to fabricate, make, form,
produce or construct by manual labor or machinery.

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