Imposition of assessment; amount of assessment; regulations; deposit of revenue; compliance with federal law; submission of information to Division; maintenance of accurate records.
Nev. Rev. Stat. § 422.3743
in effect1. Except as otherwise provided in subsection 4 and NRS 422.3745 and 422.3749 , the Division shall impose by regulation against each private emergency medical transport provider an assessment in an amount equal to a percentage of the net revenue earned by a private emergency medical transport provider from providing emergency ambulance services in this State during a calendar or fiscal year. The Division shall adopt:
(a) Regulations prescribing the percentage that must be used to calculate the amount of the assessment, the date on which the assessment is due and the manner in which the assessment must be paid; and
(b) Any other regulations necessary or convenient to carry out the provisions of this section.
2. The amount of the assessment imposed pursuant to subsection 1:
(a) Except as otherwise provided in paragraph (b), must be equal to the maximum percentage authorized under federal law; and
(b) Except where necessary pursuant to subsection 1 of NRS 422.3749 , must not exceed 5.5 percent of the net revenue earned by a private emergency medical transport provider from providing emergency ambulance services in this State during a calendar or fiscal year.
3. The revenue from an assessment imposed pursuant to subsection 1 must be deposited into the Account.
4. An assessment imposed pursuant to subsection 1 must comply with the provisions of 42 C.F.R. § 433.68. An assessment must not be imposed pursuant to subsection 1 if federal law or regulations prohibit using the revenue generated by the assessment for the purposes described in NRS 422.3745 . If new federal law or regulations imposing such a prohibition are enacted or adopted, as applicable:
(a) An assessment must not be collected after the effective date of the new federal law or regulations; and
(b) Any money collected during the calendar or fiscal year, as applicable, in which the new federal law or regulations become effective must be returned to the private emergency medical transport providers from whom it was collected.
5. A private emergency medical transport provider shall submit to the Division any information requested by the Division at such times as are determined by the Division for the purposes of carrying out the provisions of this section. Such information may include, without limitation:
(a) The number of emergency ambulance service trips provided in this State by the private emergency medical transport provider; and
(b) The total net revenue earned by the private emergency medical transport provider for the emergency ambulance services described in paragraph (a).
6. A private emergency medical transport provider shall keep and maintain accurate records as necessary to support the accuracy of information requested by the Division pursuant to this section.
7. As used in this section:
(a) Cash basis means the system of accounting under which revenues are recorded only when received and expenditures or expenses are recorded only when paid.
(b) Net revenue means net patient revenue collected by a private emergency medical transport provider that is attributable to the rendering of emergency ambulance services, determined on a cash basis of accounting.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-422.htmlFetched: 10/4/2026