Nevada Code § 286.367

Eligibility of volunteer firefighters for membership in System: Contributions; average compensation; purchase of credit for service as volunteer firefighter and for certain military service
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1. The volunteers of a regularly organized
and recognized fire department may, by the joint application of a majority of
those volunteers addressed to the Board, become members of the System. A
volunteer firefighter who joins a fire department of which all the volunteers
have become members of the System becomes a member of the System. The
volunteers of a participating fire department may withdraw from the System by
the joint application of a majority of those volunteers addressed to the Board.
2. The city, town, county or district
which recognizes the volunteers is the public employer and shall collect and
pay over the employees share and pay the employers share of the contribution
to the Public Employees Retirement Fund and the Public Employees Retirement
Administrative Fund, in the manner prescribed in this chapter. The local
government may, if so requested by the volunteers, further contribute any
amount by which the sum receivable by each volunteer for any month is less than
the amount of the volunteers required share of the contribution, but no
further contributions may be placed in a volunteers account with the System or
refunded to a volunteer or the volunteers employer upon the volunteers
termination.
3. In determining the amount of
contributions to be paid for the volunteers, they are assumed to be receiving a
wage established by the local government which is not less than $150 nor more
than $2,000 per month.
4. Except as otherwise required as a result
of NRS 286.535 or 286.537 , the average compensation for a
volunteer firefighter is the weighted average of:
(a) The assumed wage as a volunteer firefighter;
and
(b) The average salary in other covered
employment which, if the service in that employment exceeds 3 years, is
calculated upon the 3 highest consecutive years.
The weight
given to the assumed wage and average salary, respectively, is proportionate to
the length of service in each capacity. Except as otherwise required as a
result of NRS 286.535 or 286.537 , average compensation is computed
from the sum of the assumed wage and actual salary if a member is employed
simultaneously as a volunteer firefighter and as a regular member.
5. Any dispute over the status of a person
as a volunteer firefighter under this section must be conclusively determined
by the Board.
6. A volunteer firefighter may purchase
all previous service as a volunteer firefighter with any volunteer fire
department which is a member of the System. To validate such service, the
volunteer firefighter must pay the full cost as determined by the actuary. The
employing agency may pay the employers share of the cost but is not required
to do so.
7. In addition to the purchases authorized
pursuant to the provisions of subsections 6 and 8, a volunteer firefighter who
has 5 years of creditable service as a volunteer firefighter may purchase up to
5 years of service to add to the members volunteer service. The member must
pay the full actuarial cost of the service as determined by an actuary of the
System.
8. In addition to the purchases authorized
pursuant to the provisions of subsections 6 and 7 and in addition to any free
credit received pursuant to NRS 286.303 and 286.479 , a volunteer firefighter who
has 5 years of creditable service as a volunteer firefighter, served on active
military duty during the period beginning on the date proclaimed by the
President of the United States as the date on which Operation Desert Storm,
Operation Enduring Freedom or Operation Iraqi Freedom began and was honorably
discharged or released from active duty may purchase a number of months of
service equal to the number of full months the member served on active military
duty, but in no case may the service purchased pursuant to this subsection
exceed 3 years. The member must pay the full actuarial cost of the service as
determined by an actuary of the System.

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