EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

1-1 Section 1. NRS 417.220 is hereby amended to read as follows:

1-2 417.220 1. The account for veterans’ affairs is hereby created in

1-14 has not been restricted by the donor,

2-1 must be deposited with the state treasurer for credit to the account for

2-2 veterans’ affairs and must be accounted for separately for a veterans’

2-3 cemetery in northern Nevada or [the account for] a veterans’ cemetery in

2-4 southern Nevada, whichever is appropriate . [, in the state general fund.

2-5 2.] 3. The interest and income earned on the money [in the accounts,]

2-6 deposited pursuant to subsection 2, after deducting any applicable

2-7 charges, must be [credited to the accounts.

2-8 3.] accounted for separately. Interest and income must not be

2-9 computed on:

2-10 (a) Money appropriated from the state general fund to the account for

2-11 veterans’ affairs.

2-12 (b) Fees charged pursuant to NRS 417.110 that are deposited in the

2-13 account for veterans’ affairs.

2-14 4. Except as otherwise provided in subsection [5,] 6, the money [in

2-15 each account] deposited pursuant to subsection 2 may only be used for the

2-16 operation and maintenance of the cemetery for which the [account was

2-17 created.

2-18 4.] money was collected.

2-19 5. Except as otherwise provided in subsection [5,] 6, gifts of personal

2-20 property which the executive director or the deputy executive director is

2-21 authorized to receive but which are not appropriate for conversion to

2-22 money may be used in kind.

2-23 [5.] 6. The gift account for veterans’ cemeteries is hereby created in

2-24 the state general fund. The executive director or the deputy executive

2-25 director shall use gifts of money or personal property that he is authorized

2-26 to accept and for which the donor has restricted to one or more uses at a

2-27 veterans’ cemetery, only in the manner designated by the donor. Gifts of

2-28 money that the executive director or the deputy executive director is

2-29 authorized to accept and for which the donor has restricted to one or more

2-30 uses at a veterans’ cemetery must be accounted for separately in the [state

2-31 general fund.

2-32 6.] gift account for veterans’ cemeteries. The interest and income

2-33 earned on the money deposited pursuant to this subsection must, after

2-34 deducting any applicable charges, be accounted for separately for a

2-35 veterans’ cemetery in northern Nevada or a veterans’ cemetery in

2-36 southern Nevada, as applicable. Any money remaining in the [accounts]

2-37 gift account for veterans’ cemeteries at the end of each fiscal year does

2-38 not revert to the state general fund, but must be carried over into the next

2-39 fiscal year.

2-40 Sec. 2. NRS 482.3794 is hereby amended to read as follows:

2-41 482.3794 1. Except as otherwise provided in this subsection, the

2-43 of veterans’ cemeteries in this state and establish the procedure for the

3-1 application for and issuance of the plates. The director shall not order the

3-2 preparation of the special license plates unless he receives at least 250

3-3 applications for the issuance of those plates.

3-4 2. The department shall, upon application therefor and payment of the

3-5 prescribed fees, issue special license plates for the support of the veterans’

3-6 cemeteries in this state to any person who is a retired member of the

3-7 Armed Forces of the United States. The plates must be inscribed with the

3-8 words ARMED FORCES RETIRED and four consecutive numbers, and

3-9 except as otherwise provided in subsections 3 and 4, with the seal of the

3-10 branch of the Armed Forces of the United States requested by the

3-11 applicant.

3-12 3. Except as otherwise provided in subsection 4, the department shall,

3-13 upon the request of an applicant, substitute for the seal of the branch of the

3-14 Armed Forces of the United States the emblem or other insigne of the

3-15 specific military unit to which the applicant was assigned if:

3-16 (a) The military unit is a recognized unit within the particular branch of

3-17 the Armed Forces of the United States; and

3-18 (b) At least 250 applicants request the substitution of that emblem or

3-19 insigne.

3-20 4. The director may use or imitate a seal, emblem or other insigne of a

3-21 branch, or unit within that branch, of the Armed Forces of the United

3-22 States only if that use or imitation complies with the provisions of 10

3-23 U.S.C. § 1057, as that section existed on October 1, 1995.

3-24 5. In addition to all other applicable registration and license fees and

3-25 privilege taxes, the fee for the initial issuance of the special license plates

3-26 is $35. The annual renewal fee is $10.

3-27 6. In addition to all other applicable registration and license fees and

3-28 privilege taxes, a person who requests special license plates issued

3-29 pursuant to this section shall pay:

3-30 (a) A fee of $25 for the initial issuance of the plates; and

3-31 (b) A fee of $20 for the annual renewal of the plates,

3-32 for the support of veterans’ cemeteries in this state.

3-33 7. The department shall deposit the fees collected pursuant to

3-34 subsection 6 with the state treasurer for credit to the account for veterans’

3-35 affairs in the state general fund and accounted for separately for a:

3-36 (a) [The account for a veterans’] Veterans’ cemetery in northern

3-37 Nevada [created] pursuant to NRS 417.220, if the plates were issued for a

3-38 vehicle registered in the counties of Washoe, Storey, Douglas, Lyon,

3-39 Churchill, Pershing, Humboldt, Lander, Elko, Eureka, Mineral, White Pine

3-40 or Carson City; or

3-41 (b) [The account for a veterans’] Veterans’ cemetery in southern

3-42 Nevada [created] pursuant to NRS 417.220, if the plates were issued for a

3-43 vehicle registered in the counties of Lincoln, Nye, Esmeralda or Clark.

4-1 8. If during a registration year, the holder of special plates issued

4-2 pursuant to this section disposes of the vehicle to which the plates are

4-3 affixed, he shall retain the plates and:

4-4 (a) Affix them to another vehicle which meets the requirements of this

4-5 section and report the change to the department in accordance with the

4-6 procedure set forth for other transfers; or

4-7 (b) Within 30 days after removing the plates from the vehicle, return

4-8 them to the department.

4-9 9. If the special plates issued pursuant to this section are lost, stolen or

4-10 mutilated, the owner of the vehicle may obtain a set of replacement license

4-11 plates from the department for a fee of $10.

4-12 Sec. 3. This act becomes effective upon passage and approval.