1. Any candidate or public officer may establish a legal defense fund. A person who administers a legal defense fund shall:
(a) Within 5 days after the creation of the legal defense fund, notify the Secretary of State of the creation of the fund on a form provided by the Secretary of State; and
(b) For the same period covered by the report filed pursuant to NRS 294A.120 or 294A.200, report any contribution received by or expenditure made from the legal defense fund.
2. Except as otherwise provided in NRS 294A.3733, the reports required by paragraph (b) of subsection 1 must be filed in the same manner and at the same time as the report filed pursuant to NRS 294A.120 or 294A.200.
3. Not later than the 15th day of the second month after the conclusion of all civil, criminal or administrative claims or proceedings for which a candidate or public officer established a legal defense fund, the candidate or public officer shall dispose of unspent money through one or any combination of the following methods:
(a) Return the unspent money to contributors; or
(b) Donate the money to any tax-exempt nonprofit entity.
(Added to NRS by 2007, 3368; A 2011, 1721, 2117, 3302; 2013, 1356, 2405)