Nevada Code § 202.885

Limitation on prosecution or conviction for failure to report
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1. A person may not be prosecuted or
convicted pursuant to NRS 202.882 unless
a court in this State or any other jurisdiction has entered a judgment of
conviction against a culpable actor for:
(a) The violent or sexual offense against the
child; or
(b) Any other offense arising out of the same
facts as the violent or sexual offense against the child.
2. For any violation of NRS 202.882 , an indictment must be found or
an information or complaint must be filed within 1 year after the date on
which:
(a) A court in this State or any other
jurisdiction has entered a judgment of conviction against a culpable actor as
provided in subsection 1; or
(b) The violation is discovered,
whichever
occurs later.
3. For the purposes of this section:
(a) A court in any other jurisdiction includes,
without limitation, a tribal court or a court of the United States or the Armed
Forces of the United States.
(b) Convicted and conviction mean a judgment
based upon:
(1) A plea of guilty, guilty but mentally
ill or nolo contendere;
(2) A finding of guilty or guilty but
mentally ill by a jury or a court sitting without a jury;
(3) An adjudication of delinquency or
finding of guilty or guilty but mentally ill by a court having jurisdiction
over juveniles; or
(4) Any other admission or finding of
guilty or guilty but mentally ill in a criminal action or a proceeding in a
court having jurisdiction over juveniles.
(c) A court enters a judgment of conviction
against a person on the date on which guilt is admitted, adjudicated or found,
whether or not:
(1) The court has imposed a sentence, a
penalty or other sanction for the conviction; or
(2) The person has exercised any right to
appeal the conviction.
(d) Culpable actor means a person who:
(1) Causes or perpetrates an unlawful act;
(2) Aids, abets, commands, counsels,
encourages, hires, induces, procures or solicits another person to cause or
perpetrate an unlawful act; or
(3) Is a principal in any degree,
accessory before or after the fact, accomplice or conspirator to an unlawful
act.

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